Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance)
Date: 2003-12-18
Institutions: European Commission
Subjects: customs regulations, customs territory (EU), customs union, legal code

31.12.2003

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Official Journal of the European Union

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I

(Acts whose publication is obligatory)

COMMISSION REGULATION (EC) No 2286/2003

of 18 December 2003

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council
Regulation (EEC) No 2913/92 establishing the Community Customs Code

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 2913/92 of 12
October 1992 establishing the Community Customs Code (1),
and in particular Article 247 thereof,

Whereas:

(1)

(2)

(3)

Binding tariff information, issued by Member States for
economic operators and containing both confidential
and non-confidential data, is transmitted to the Commis-
sion in accordance with Commission Regulation (EEC)
No 2454/93 (2) and stored in a central database managed
by the Commission and accessible to all national admin-
istrations. In the past, the Commission made publicly
available a CD-ROM containing extracts from the data-
base, which did not show confidential data. Currently,
the issue of this CD-ROM has been suspended, for tech-
nical and financial reasons.

Since both the public and the candidate countries
urgently need access to that information, the Commis-
sion should be able to grant such access by publishing
on its website an extract from the database for binding
tariff information which does not show confidential data
such as data on the holder or confidential information
about the composition of the goods. Unlike the CD-
ROM, that extract should also include images, if avail-
able.

The economic operators who apply for binding tariff
information should be informed about the use of the
data stored in the database and it is therefore necessary
to adjust the ‘Important notice’ on the related application
form and on the form for setting out binding tariff infor-
mation.

(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by the Act

of Accession 2003.

(2) OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regu-

lation (EC) No 1335/2003 (OJ L 187, 26.7.2003, p. 16).

(5)

(6)

(7)

(8)

In addition, it is appropriate in the interests of clarity to
rephrase the wording of Article 8(1) and (2) of Regu-
lation (EEC) No 2454/93. At the same time, the oppor-
tunity should be taken to simplify the system for
communicating binding origin information. The trans-
mission of such information should therefore be limited
to those elements that are strictly necessary.

Since the introduction of the single administrative docu-
ment on 1 January 1988, customs legislation has under-
gone fundamental changes, in particular as a result of
the introduction of the single market on 1 January 1993
and of Regulation (EEC) No 2913/92 on 1 January
1994. Technological progress, and in particular
the
increasingly widespread use of computer-based clearance
methods, has also made it necessary to amend the provi-
sions governing use of the single administrative docu-
ment.

It is also necessary to bring together those provisions
and to republish the forms for the single administrative
document, which have been amended since they were
first introduced. That update entails the replacement of
Annexes 31 to 34, 37 and 38 to Regulation (EEC) No
2454/93.

In order to guarantee the Community's economic opera-
tors and customs administrations the most harmonised
and simplified documentation possible,
it also seems
necessary to conduct, in due consultation with the repre-
sentatives of the business circles concerned, a regular
review of the requirements connected with the use of
the form, in the light of developments in business prac-
tices and the activities of international fora in this area.

In order to enable Member States to make adequate
preparation for the implementation of the new rules
concerning the single administrative document, provi-
sion should be made for those rules to apply with effect
from 1 January 2006. However, since some Member
States wish to introduce the new measures as soon as
possible, it is necessary to allow an early implementa-
tion.

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Official Journal of the European Union

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(9)

It will be necessary to evaluate Member States' plans for
implementation of the measures concerned and, on this
basis, to provide for the possibility of agreeing, subject
to certain conditions, on a deferral of the date of imple-
mentation.

for

are

single

authorisations

(10) Articles 292(5) and 500(2) of Regulation (EEC) No
2454/93 determine the competent authorities to whom
to be
applications
submitted. Except in the case of temporary importation,
those applications have to be submitted to the customs
authorities designated for the place where the applicant's
main accounts are held and where at least part of the
to be covered by the authorisation are
operations
conducted. Experience in practice has shown that the
current criteria for determining the competent authori-
ties are not sufficient to cover all cases which might
occur in practice. It is therefore appropriate to provide
that, if the competent authorities cannot be determined
on the basis of the existing rules, the application is to be
submitted to the customs authorities designated for the
place where the applicant's main accounts are held.

(11) A surveillance system for imports was introduced in
1997 in Regulation (EEC) No 2454/93. The significant
and rapid increase of exports of certain products for
which refunds are granted, on the one hand, and the
level of preferential imports for the same products, on
the other hand, seems sometimes to be highly artificial.
Surveillance, which is currently confined to products put
into free circulation, should also be made possible for
exports in order to combat abuses associated with such
flows of goods.

(12)

Regulation (EEC) No 2454/93 lays down provisions on
the use of means of
transport under the temporary
importation procedure. The transport of persons without
remuneration in the framework of the economic activity
of an enterprise is defined as a ‘commercial use’ of
means of
Istanbul
Convention,
‘commercial use’ means exclusively the
transport of persons for remuneration. The different defi-
nitions of the term ‘commercial use’ are not justified.
That definition should therefore be amended.

transport. However, under

the

(13)

Regulation (EEC) No 2454/93 lays down special provi-
sions on the use of equivalent goods in the dairy sector.
The application of those provisions has led to certain
problems in practice. Therefore, it is desirable to simplify
recourse to the use of equivalent goods in the dairy
sector.

(14) Where a customs debt is incurred under the arrange-
ments for inward processing,
in certain cases, for the
purposes of determining that customs debt, the compen-
sating products are subject to the import duties appro-
priate to them. Those cases are mentioned in Article
548(1) of Regulation (EEC) No 2454/93 in conjunction
with Annex 75 to that Regulation. In accordance with a
general remark preceding the list set out in Annex 75,
the supervising office may allow Article 548(1) to be

residues, offcuts and
scrap,
applied also to waste,
remainders other than those in that list. Member States
need no longer inform the Commission of such addi-
tional cases. It is therefore appropriate to simplify Annex
75.

Regulation (EEC) No 2454/93 should therefore be
amended accordingly.

The measures provided for in this Regulation are in
accordance with the opinion of
the Customs Code
Committee,

(15)

(16)

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

1. Article 6(3)(A)(k) is replaced by the following:

‘(k) acceptance that

the information supplied may be
stored on a database of the Commission and that the
particulars of the binding tariff information, including
any photograph(s), sketch(es), brochure(s) etc., may be
disclosed to the public via the Internet, with the excep-
tion of
the information which the applicant has
marked as confidential; the provisions governing the
protection of information in force shall apply.’

2. Article 8 is replaced by the following:

‘Article 8

In the case of binding tariff information, the customs
the Member States shall, without delay,

1.
authorities of
transmit to the Commission the following:

(a) a copy of the application for binding tariff information

(set out in Annex 1B);

(b) a copy of the binding tariff information notified (copy

No 2 set out in Annex 1);

(c) the data as given on copy No 4 set out in Annex 1.

In the case of binding origin information they shall,
without delay, transmit to the Commission the relevant
details of the binding origin information notified.

Such transmission shall be effected by electronic means.

2. Where a Member State so requests, the Commission
shall send it without delay the particulars obtained in
accordance with paragraph 1. Such transmission shall be
effected by electronic means.

3.
The electronically transmitted data of the application
for binding tariff information, the binding tariff informa-
tion notified and the data as given on copy No 4 of Annex
1 shall be stored in a central database of the Commission.
The data of the binding tariff information, including any
photograph(s), sketch(es), brochure(s) and so forth, may be
disclosed to the public via the Internet, with the exception
of the confidential information contained in boxes 3 and 8
of the binding tariff information notified.’

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3. In Article 212, the following paragraph 4 is added:

‘4.
The Member States shall notify the Commission of
the list of particulars they require for each of the proce-
dures referred to in Annex 37. The Commission shall
publish the list of those particulars.’

4. In Article 213, the following second paragraph is added:

‘The Member States shall notify the Commission of the list
of national codes used for boxes 37 (second subdivision),
44 and 47 (first
subdivision). The Commission shall
publish the list of those codes.’

5. Article 216 is replaced by the following:

‘Article 216

The list of boxes to be used for declarations for placing
goods under a particular customs procedure using the
single administrative document is set out in Annex 37.’

6. In Article 254, the introductory wording is replaced by the

following:

‘Declarations for release for free circulation which the
customs authorities may accept, at the declarant's request,
without their containing some of the particulars referred
to in Annex 37 shall contain at
the particulars
referred to in boxes 1 (first and second subdivisions), 14,
21 (nationality), 31, 37, 40 and 54 of the single adminis-
trative document and:’

least

7. Article 269(4) is replaced by the following:

‘4.
The procedure referred to in the second indent of
paragraph 1 shall apply to Type B warehouses except that
it shall not be possible to use a commercial document.
Where the administrative document does not contain all
the particulars shown in Annex 37, Title I(B), these should
be supplied on the accompanying application.’

8. Article 275(1) is replaced by the following:

Declarations of entry for a customs procedure with
‘1.
economic impact other
than outward processing or
customs warehousing which the customs office of entry
for the procedure may accept, at the declarant's request,
without their containing some of the particulars referred
to in Annex 37 or without their being accompanied by
certain documents referred to in Article 220 shall contain
at least the particulars referred to in boxes 1 (first and
second subdivisions), 14, 21 (nationality), 31, 37, 40 and
54 of the single administrative document and, in box 44, a
reference to the authorisation, or a reference to the appli-
cation where Article 508(1) applies.’

9. Article 280(1) and (2) are replaced by the following:

‘1.
Export declarations which the customs office may
accept, at the declarant's request, without their containing
some of the particulars referred to in Annex 37 shall

contain at least the particulars referred to in boxes 1 (first
and second subdivisions), 2, 14, 17a, 31, 33, 38, 44 and
54 of the single administrative document and any further
information considered necessary in order to identify the
goods, to apply the provisions governing their export or to
determine the amount of any security required before the
goods may be exported.

Where the goods are liable for export duties or subject to
any other measures provided for under the common agri-
cultural policy, those export declarations shall contain all
the information required for the proper application of such
duties or measures.

2.
The customs authorities may allow the declarant not
to complete boxes 17a and 33 on condition that he
declares that export of the goods in question is not subject
to prohibitions or restrictions and the customs authorities
have no reason for doubt in this respect and that the
description of the goods allows the Combined Nomencla-
ture classification to be determined immediately and
unambiguously.’

10. In the second subparagraph of Article 292(5), the second

indent is replaced by the following:

‘— otherwise, where the applicant's main accounts are
held facilitating audit-based controls of the arrange-
ments.’

11. In Part II, Title I, Chapter 3, the title of Section 2 is

replaced by the following:

‘Surveillance of goods’

12. Article 308d(1) and (2) are replaced by the following:

‘1. Where Community surveillance is to be made, the
Member States shall provide surveillance reports to the
Commission at least once each month containing details of
the quantities of products put
into free circulation or
exported. As regards imports, and at the Commission's
request, Member States shall confine this data to imports
with the benefit preferential tariff arrangements.

2.
The surveillance reports of the Member States shall
indicate the total quantities put into free circulation or
exported, as the case may be since the first day of the
period concerned.’

13. In Article 500(2),

the following third subparagraph is

added:

‘Where the competent customs authorities cannot be deter-
mined under the first or second subparagraph, the applica-
tion shall be submitted to the customs authorities desig-
nated for the place where the applicant's main accounts
are held facilitating audit-based controls of the arrange-
ments.’

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14. Article 555(1)(a) is replaced by the following:

Article 3

‘(a) “commercial use” means the use of means of transport
for the transport of persons for remuneration or the
industrial or commercial transport of goods, whether
or not for remuneration;’

15. Annex 1 is replaced by the text in Annex I to this Regu-

lation.

16. Annex 1B is replaced by the text in Annex II to this Regu-

lation.

17. Annexes 31 to 34 are replaced by the text in Annex III to

this Regulation.

18. Annexes 37 and 38 are replaced by the text in Annex IV

to this Regulation.

19. Annex 74 is amended in accordance with Annex V to this

Regulation.

20. Annex 75 is replaced by the text in Annex VI to this Regu-

lation.

Article 2

This Regulation shall enter

1.
into force on the day
following that of its publication in the Official Journal of the
European Union.

Article 1(11) and (12) shall apply with effect from 1

2.
January 2004.

Article 1(1), (2), (15) and (16) shall apply with effect from

3.
1 February 2004.

Article 1(3) to (9), (17) and (18) of shall apply with effect
4.
from 1 January 2006. However, Member States may implement
them before that date. In such cases, Member States shall notify
the Commission of the date on which they implement the
provisions of this Regulation. The Commission shall publish
that information.

Before 1 January 2005, the Commission shall evaluate Member
States' plans for implementation of the measures provided for
in Article 1(3) to (9), (17) and (18). That evaluation shall be
based on a report drawn up from contributions of the Member
States.

The Commission may decide, on the basis of the evaluation
provided for in Article 2 and in accordance with the committee
procedure, whether and subject to what conditions a deferral of
the date specified in the first subparagraph is necessary. The
Commission shall publish that information.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 18 December 2003.

For the Commission

Frederik BOLKESTEIN

Member of the Commission

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ANNEX I

ANNEX I

MODEL OF BINDING TARIFF INFORMATION (BTI) NOTIFICATION FORM

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ANNEX II

ANNEX 1 B

MODEL OF BINDING TARIFF INFORMATION (BTI) APPLICATION FORM

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ANNEX III

ANNEX 31 (1)

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT

(eight-copy set)

(1) The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215.

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MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY COMPUTERISED DECLARATION-
PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS

ANNEX 32 (1)

(1) The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215.

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ANNEX 33 (1)

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM

(eight-copy set)

(1) The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215.

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MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM FOR PRINTING BY COMPU-
TERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS

ANNEX 34 (1)

(1) The technical provisions in respect of the forms and notably their size and colours are detailed in Article 215.

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ANNEX IV

ANNEX 37

SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES (1)

TITLE I

GENERAL REMARKS

A. GENERAL DESCRIPTION

The forms and continuation forms are to be used:

(a) where Community legislation refers to a declaration for placing goods under a customs procedure or for re-

exportation;

(b) as necessary during the transitional period provided for in an act of accession to the Community, in trade
between the Community as constituted prior to that accession and the new Member States, and between the
latter, in respect of goods for which customs duties and charges having equivalent effect have not yet been fully
eliminated or which remain subject to other measures provided for in the act of accession;

(c) where Community rules specifically provide for their use.

The forms and continuation forms used for this purpose comprise the copies needed to complete the formalities
relating to one or more customs procedures, taken from a set of eight copies:

— copy 1 is kept by the authorities of the Member State in which export (dispatch) or Community transit form-

alities are completed,

— copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statis-
tical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the
Community with a different fiscal regime,

— copy 3 is returned to the exporter after being stamped by the customs authority,

— copy 4 is kept by the office of destination upon completion of the Community transit operation or as the

document providing evidence of Community status of the goods,

— copy 5 is the return copy for the Community transit procedure,

— copy 6 is kept by the authorities of the Member State in which import formalities are completed,

— copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statis-
tical purposes by the Member State of import in cases of trade between parts of the customs territory of the
Community with a different fiscal regime,

— copy 8 is returned to the consignee.

Various combinations are therefore possible, such as:

— export, outward processing or re-export: copies 1, 2 and 3,

— Community transit: copies 1, 4 and 5,

— customs procedures at import: copies 6, 7 and 8.

In addition, there are circumstances in which the Community status of the goods in question has to be proved at
destination. In such cases copy 4 should be used as a T2L document.

Operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they
conform to the official specimen.

Each subset must be designed in such a way that where boxes must contain identical information in the two
Member States involved, such information can be entered directly by the exporter or the principal on copy 1 and
will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason
(in particular where the content of the information differs according to the stage of the operation involved) the
information is not to be transmitted from one Member State to another, the desensitisation of the self-copying
paper must confine reproduction to the copies concerned.

Where declarations are to be processed by computer, use may be made of subsets taken from sets in which each
copy has a dual function: 1/6, 2/7, 3/8, 4/5.

(1) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the other non-Community contracting parties to the

Conventions on a common transit procedure and on the simplification of formalities in trade in goods.

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In this case, in each subset, the numbers of the copies being used must be shown by striking through the
numbers, in the margin of the form, referring to the copies not being used.

Every such subset must be designed so that the particulars which have to appear on each copy will be repro-
duced by means of chemical treatment of the paper.

When, pursuant to Article 205(3) of this Regulation, declarations for placing goods under a customs procedure,
for re-export, or documents certifying the Community status of goods not being moved under the internal Com-
munity transit procedure are drawn up on plain paper by means of official or private-sector data-processing
systems, the format of the said declarations or documents must comply with all the conditions laid down by the
Code or this Regulation, including those relating to the back of the form (in respect of copies used under the
Community transit procedure), except:

— the colour used for printing,

— the use of italic characters,

— the printing of a background for the Community transit boxes.

Where a transit declaration is processed at an office of departure by a computerised system, one copy of the
declaration must be lodged at that office.

B. PARTICULARS REQUIRED

The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in
question.

Without prejudice to the application of simplified procedures, the boxes which may be completed for each procedure
are set out in the following table. The specific provisions concerning each box as they are described in Title II apply
without prejudice to the status of the boxes as defined in the table.

Note that the status listed below have no bearing on the fact that certain particulars are collected only where circum-
stances warrant it. For example, the supplementary units in box 41 (status ‘A’) will only be collected where required
by the TARIC.

Box Nos

A

B

C

D

E

F

G

H

I

J

K

1(1)

1(2)

1(3)

2

2 (No)

3

4

5

6

7

8

8 (No)

12

14

14 (No)

15

15a

A

A

B [1]

A

A

A

A

A

A

A

B

A

A

A

B

A

A

A

B

A

A

A

B

B

A

A

B

B

A

B

B

A

A

A

A

A

A

A

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

B

A

B

C

B

B

B

A

B

B

A

B

C

B

B

B

A

B

A

C

B

B

B

A

B

B

A

B

C

B

B

B

A

B

A

A

B

A

A [4]

A

B [4]

A [5]

A [6]

B

A [2]

A [5]

B

A

B

C

B

A

B

B

A

A

B

A

B

C

B

A

B

B

A

A

A

B

C

B

B

B

A

B

A

C

B

A

B

A

B

A

C

B

A

B

A

B

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Box Nos

A

B

C

D

E

F

G

H

I

J

K

17

17a

17b

A

A

A

B

A

A [2]

A [5]

B

B

B

B

B

B

B

B

18 (Identity)

B [1][7]

B [7]

B [7]

A [7]

B [7]

B [7]

18 (Nationality)

A [8]

19

20

A [9]

A [9]

A [9]

A [9]

A [9]

B [4]

A [9]

A [9]

A [9]

A [9]

B [10]

B [10]

B [10]

B [10]

B [10]

B [10]

21 (Identity)

A [1]

B [8]

21 (Nationality)

A [8]

A [8]

A [8]

A [8]

A [8]

A [8]

22 (Currency)

22 (Amount)

B

B

B

B

B

B

A

C

A

C

B

C

23

24

25

26

27

29

30

31

32

33(1)

33(2)

33(3)

33(4)

33(5)

34a

34b

35

36

37(1)

37(2)

B [11]

B [11]

B [11]

B [11]

B [11]

B

A

B

B

A

B

B

A

B

B

A

B

A

B

B

A [12]

B 12]

A [12]

B [12]

A [12]

B [12]

A [13]

A [13]

B [13]

B [13]

B

B

A

B

B [1]

A

B

B

A

B

B

A

B

B

A

B

B [14]

A

A

B

B

A

B

B

A

B

B

A

B

B

A

A [3]

A [3]

A [3]

A [3]

A [3]

A [3]

A [3]

A [3]

A [3]

A [3]

A [3]

A

A

A

B

C [1]

B

B

A

A

A

A

A

B

A

A

A

A

A

A [15]

A

A[16]

A[17]

B

C

B

B

A

A

B

C

A

A

A

B

C

B

B

A

A

A

A

A

A

A

A

B

A

B

A

A

A

A

A

A

A

B

A

B

A [17]

A

A

B

B

B

B

B

A

A

A

A

A

A

A

A

B

A

A

A

A

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Box Nos

A

B

C

D

E

F

G

H

I

J

K

38

39

40

41

42

43

44

45

46

A

A

A

A

A

A

A

A

A

B

A

A

A

A

A

A

A

A

A

B

A

A

A

A

A

47 (Type)

BC [20]

BC [20]

BC [20]

47 (Tax base)

B

B

B

B

47 (Rate)

BC [20]

BC [20]

BC [20]

47 (Amount)

BC [20]

BC [20]

BC [20]

47 (Total)

BC [20]

BC [20]

BC [20]

B

B

B

B

B

B

A [17]

A[17]

A [18]

B [19]

A

A

A [4]

A

A

A

A

B

A

B

A

A
[18][21]
[22]

A
[18][21-
][22]

BC
[18][20-
][22]

BC
[18][20-
][22]

BC
[18][20-
][22]

B
[18][22]

B

A

B

A

A

A

B

A

B

A

A

A

A

A

B

A

A

A

A

B

A

B

B

A [18]
[21][22]

A [18]
[21] [22]

A [18]
[21][22]

B

A [18]
[21] [22]

BC [20]

BC [20]

BC [20]

B

B

B [23]

A

B [23]

A

B [23]

B [23]

B [23]

A

A

C

C

C

A

A

A

A

A

A

A [4]

A

A

A

A

A

A

A

A

A

47 (MP)

48

49

50

51

52

53

54

55

56

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Legend

A: Export/Dispatch

Column headings

Codes used for box 37, 1st subdivision

B: Customs warehousing of prefinanced goods for export

C: Re-export after a customs procedure with economic impact other than the customs
warehousing procedure (inward processing,
temporary importation, processing under
customs control)

D: Re-export after customs warehousing

E: Outward processing

F: Transit

G: Community status of goods

H: Release for free circulation

10, 11, 23

76, 77

31

31

21, 22

01, 02, 07, 40 41, 42, 43, 45, 48, 49, 61,
63, 68

I: Placing under a customs procedure with economic impact other than the outward
processing and customs warehousing procedures (inward processing (suspension system),
temporary importation, processing under customs control)

51, 53, 54, 91, 92

J: Placing in type A, B, C, E and F customs warehouses (1)

K: Placing in a type D customs warehouse (2) (3)

Symbols in the cells

A: Mandatory: Particulars required by every Member State

71, 78

71, 78

B: Optional for the Member States: Particulars which Member States may decide to waive

C: Optional for operators: Particulars which operators may decide to supply but which cannot be demanded by the Member States

Notes

[1] This box is mandatory for agricultural products with export refunds.

[2] This particular may only be required for non-computerised procedures.

[3] When the declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure ‘1’

having been entered in box 5.

[4] This box is mandatory for the NCTS in the manner provided for in Annex 37a.

[5] This particular may only be required for computerised procedures.

[6] This box is optional for the Member States where the consignee is not established in the Community nor in an EFTA country.

[7] Not for use in the case of postal consignments or carriage by fixed transport installations.

[8] Not for use in the case of postal consignments or carriage by fixed transport installations or rail.

[9] This particular may be required for non-computerised procedures. In the case of computerised procedures, Member States need not
collect this particular if they can deduce it from information elsewhere in the declaration and so transmit it to the Commission in
compliance with the provisions on the collection of external trade statistics.

[10] Member States may only require completion of the third subdivision where the customs administration is calculating customs value

on behalf of the economic operator.

[11] Member States may only require this information in cases in which the rules on the monthly fixing of exchange rates laid down in

Title V, Chapter 6 do not apply.

[12] This box must not be completed when export formalities are carried out at the point of exit from the Community.

[13] This box must not be completed where the import formalities are carried out at the point of entry into the Community.

[14] This box may be used in the NCTS in the manner provided for in Annex 37a.

[15] Mandatory in the case of re-exportation following a type D warehouse procedure.

[16] This subdivision must be completed where:

— the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a

commodity code, or

— where a transit declaration covers goods on the list in Annex 44c, or
— where Community legislation so provides.

[17] For completion only where Community legislation so provides.

[18] This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary

for the application of the provisions governing the release for free circulation of the goods concerned.

[19] Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously

from information elsewhere in the declaration.

(1) Column J also covers the entry of goods into free zones subject to type II controls.
(2) This column is also relevant for the cases referred to in Article 525(3).
(3) Column K also covers the entry of goods into free zones subject to type II controls.

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[20] This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of infor-

mation elsewhere in the declaration. It is otherwise optional for the Member States.

[21] This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of infor-

mation elsewhere in the declaration.

[22] Where the declaration is accompanied by the document referred to in Article 178(1), Member States may waive completion of this

box.

[23] This box is to be completed where the declaration of placing of goods under a customs procedure is used to discharge a customs

warehousing procedure.

C.

INSTRUCTIONS FOR USE OF THE FORM

Whenever a particular subset contains one or more copies which may be used in a Member State other than the one
in which it was first completed, the forms must be completed by typewriter or by a mechanographical or similar
process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first
letter of the particulars to be entered in box 2 is placed in the position box in the top left-hand corner.

Where all the copies of a subset are intended for use in the same Member State, they may be filled in legibly by hand,
in ink and in block capitals, provided that this is allowed in that Member State. The same applies to the particulars
to be given on the copies used for the purposes of the Community transit procedure.

The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect parti-
culars and adding those required. Any alterations made in this way must be initialled by the person making them
and expressly endorsed by the competent authorities. The latter may, where necessary, require a new declaration to
be lodged.

In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures
mentioned above. They may also be produced and completed by this means on condition that the provisions
concerning the specimen forms, format, language used, legibility, absence of erasures and overwriting, and amend-
ments are strictly observed.

Only numbered boxes are to be completed, as appropriate, by operators. The other boxes, identified by a capital
letter, are for administrative use.

Without prejudice to Article 205, the copies which are to remain at the office of export/dispatch or departure must
bear the original signature of the persons concerned.

The lodging with a customs office of a declaration signed by the declarant or his representative shall indicate that the
person concerned is declaring the goods in question for the procedure applied for and, without prejudice to the
possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member
States, in respect of:

— the accuracy of the information given in the declaration,

— the authenticity of the documents attached,

— the observance of all the obligations inherent in the placement of the goods in question under the procedure

concerned.

The signature of the principal or, where applicable, his authorised representative commits him in respect of all parti-
culars relating to the Community transit operation pursuant to the provisions on Community transit laid down in
the Code and in this Regulation and as listed in section B above.

As regards Community transit formalities and formalities at destination, it is in the interests of each person inter-
vening in the operation to check the contents of his declaration before signing it and lodging it with the customs
office. In particular, any discrepancy found by the person concerned between the goods which he is to declare and
any particulars already entered on the forms being used must immediately be reported by that person to the customs
authority. In such cases the declaration must then be made out on fresh forms.

Unless Title III provides otherwise, a box that is not to be used should be left completely blank.

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TITLE II

PARTICULARS TO BE ENTERED IN THE VARIOUS BOXES

A. FORMALITIES RELATING TO EXPORT/DISPATCH, THE CUSTOMS WAREHOUSING OF PREFINANCED GOODS
FOR EXPORT, RE-EXPORTATION, OUTWARD PROCESSING, COMMUNITY TRANSIT AND/OR PROVING THE
COMMUNITY STATUS OF GOODS

Box 1: Declaration

In the first subdivision, enter the relevant Community code from Annex 38.

In the second subdivision, enter the type of declaration using the relevant Community code from Annex 38.

In the third subdivision, enter the relevant Community code from Annex 38.

Box 2: Consignor/Exporter

Enter the identification number assigned by the competent authorities to the person concerned for fiscal, statistical
or other purposes. The structure of this number must comply with the criteria laid down in Annex 38. Where the
interested party does not have such a number, the customs administration may assign him one for the declaration
concerned.

For the purposes of this Annex, the definition of ‘exporter’ is that given in Community customs legislation. In this
context, ‘consignor’ refers to an operator that acts as an exporter in the cases referred to in Article 206, third para-
graph.

Enter the full name and address of the person concerned.

In the case of groupage consignments, the Member States may provide that the word various be entered in this box,
and the list of consignors/exporters to be attached to the declaration.

Box 3: Forms

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For
example, if there is one EX form and two EX/c forms, enter 1/3 on the EX form, 2/3 on the first EX/c form and 3/3
on the second EX/c form.

Where the declaration is made up from two sets of four copies instead of one set of eight copies, the two sets are to
be treated as one for the purpose of establishing the number of forms.

Box 4: Loading lists

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are
authorised by the competent authority.

Box 5: Items

Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms
(or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be
completed.

Box 6: Total packages

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

Box 7: Reference number

This entry concerns the commercial reference number assigned by the person concerned to the consignment in ques-
tion. It may take the form of a Unique Consignment Reference Number (UCR) (1).

(1) Recommendation of the Customs Co-operation Council concerning the unique consignment reference number (UCR) for Customs

purposes (30 June 2001).

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Box 8: Consignee

Enter the full name and address of the person(s) to whom the goods are to be delivered. Where prefinanced goods
for export are entered into a customs warehouse, the consignee is the person responsible for the pre-financing or the
person responsible for the warehouse where the goods are stocked.

The structure of any identification number must comply with the criteria laid down in Annex 38.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box,
and the list of consignees attached to the declaration.

Box 14: Declarant/Representative

Enter the identification number assigned to the person concerned by the competent authorities for tax, statistical or
other purposes. The structure of that number must comply with the criteria laid down in Annex 38. Where the inter-
ested party does not have such a number, the customs administration may assign him one for the declaration
concerned.

Enter the full name and address of the person concerned.

If the declarant and the exporter/consignor are the same person, enter ‘exporter’ or ‘consignor’.

To designate the declarant or the status of the representative, use the relevant Community code from Annex 38.

Box 15: Country of dispatch/export

For the purposes of export formalities, the ‘Member State of actual export’ is the Member State from which the goods
were initially dispatched for the purpose of export, if the exporter is not established in the Member State of export. If
no other Member State is involved, the Member State of export will be the same as the Member State of actual
export.

Enter in box 15a the relevant Community code from Annex 38 for the Member State of export/dispatch of the
goods. In case of transit, enter in box 15 the Member State from where the goods are dispatched.

Box 17: Country of destination

Using the relevant Community code from Annex 38, enter in box 17a the last country of destination of the goods to
be exported as known at the time of export.

Box 18: Identity and nationality of means of transport at departure

Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit
formalities, followed by the nationality of the means of transport (or that of the vehicle propelling the others if there
are several means of transport) in the form of the relevant Community code from Annex 38. If a tractor and trailer
with different registration numbers are used, enter the registration numbers of both the tractor and the trailer
together with the nationality of the tractor.

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

Means of transport

Method of identification

Sea and inland waterway transport

Name of vessel

Air transport

Road transport

Rail transport

Number and date of
number, enter the aircraft's registration number)

(where there is no flight

flight

Vehicle registration number

Wagon number

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Box 19: Container (Ctr)

Using the relevant Community code from Annex 38, enter the presumed situation when crossing the external Com-
munity frontier, based on the information available at the time of completion of the export formalities.

Box 20: Delivery terms

Using the relevant Community codes and headings from Annex 38, give particulars of the terms of the commercial
contract.

Box 21: Identity and nationality of active means of transport crossing the border

Using the relevant Community code from Annex 38, enter the nationality of the active means of transport crossing
the Community's external frontier as known at the time of completion of formalities.

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

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

Means of transport

Method of identification

Sea and inland waterway transport

Name of vessel

Air transport

Road transport

Rail transport

Number and date of
number, enter the aircraft’s registration number)

(where there is no flight

flight

Vehicle registration number

Wagon number

Box 22: Currency and total amount invoiced

Using the relevant code from Annex 38, enter in the first subdivision the currency in which the commercial invoice
was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate

This box contains the exchange rate in force between the invoice currency and the currency of the Member State
concerned.

Box 24: Nature of transaction

Using the relevant Community codes and headings from Annex 38, enter the type of the transaction concerned.

Box 25: Mode of transport at the border

Using the relevant Community code from Annex 38, enter the mode of transport corresponding to the active means
of transport which it is expected will be used on exit from the customs territory of the Community.

Box 26: Inland mode of transport

Using the relevant Community code from Annex 38, enter the mode of transport upon departure.

Box 27: Place of loading

Using a code where required, enter the place, as known at the time of completion of formalities, at which the goods
are to be loaded onto the active means of transport on which they are to cross the Community frontier.

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Box 29: Office of exit

Using the relevant Community code from Annex 38, enter the customs office by which it is intended that the goods
should leave the customs territory of the Community.

Box 30: Location of goods

Enter the precise location where the goods may be examined.

Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of
such goods covered by the declaration together with the particulars needed to identify them. The description of the
goods means the normal trade description. Where box 33 Commodity Code is to be completed, the description must
be precise enough to allow the goods to be classified. This box must also contain the particulars required by any
specific legislation. Using the relevant Community code from Annex 38, enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number

Enter the number of the item in question in relation to the total number of items declared in the forms and continua-
tion forms used, as described in the note to box 5.

Box 33: Commodity Code

Enter the code number corresponding to the item in question, as described in Annex 38.

Box 34: Country-of-origin code

Operators completing box 34a should use the relevant Community code from Annex 38 to enter the country of
origin, as defined in Title II of the Code.

Enter the region of dispatch or production of the goods in question in Box 34b.

Box 35: Gross mass (kg)

Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the
aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Where a transit declaration covers several types of goods, the total gross mass needs only be entered in the first box
35, the remaining boxes 35 being left blank. Member States may extend this rule to all procedures referred to under
columns A to E and G of the table in Title I, B.

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

— from 0.001 to 0.499: rounding down to the nearest kg,

— from 0.5 to 0.999: rounding up to the nearest kg.

A gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams).

Box 37: Procedure

Using the relevant Community code from Annex 38, enter the procedure for which the goods are declared.

Box 38: Net mass (kg)

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass
of the goods without any packaging.

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Box 40: Summary declaration/Previous document

Using the relevant Community codes from Annex 38, enter the reference particulars of documents preceding export
to a third country/dispatch to a Member State.

Where the declaration concerns goods re-exported following discharge of the customs warehousing procedure in a
type B customs warehouse, enter the reference particulars of the declaration entering goods for that procedure.

In the case of a declaration entering goods for the Community transit procedure, give the reference for the previous
customs destination or corresponding customs documents. Where, in the case of non-computerised transit proce-
dures, more than one reference has to be entered, the Member States may provide that the word ‘various’ be entered
in this box and a list of the references concerned accompany the transit declaration.

Box 41: Supplementary units

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomencla-
ture.

Box 44: Additional information/Documents produced/Certificates and authorisations

Using the relevant Community codes from Annex 38, enter the details required by any specific rules applicable
together with reference particulars of the documents produced in support of the declaration, including the serial
numbers of any control copies T5.

The subdivision ‘A.I. code’ (Additional information code) must not be used.

Where a re-export declaration discharging the customs warehousing procedure is lodged with a customs office other
than the supervising office, enter the name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the
opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must
include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit,
national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declara-
tion. In this case, the information will be deemed valid for all the goods items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

Box 46: Statistical value

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence
of such a code in box 44, in the currency of the Member State where the export formalities are completed, in accord-
ance with the Community provisions in force.

Box 47: Calculation of taxes

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Community codes from
Annex 38, the following should be shown on each line:

— the type of tax (e.g. excise duties),

— the tax base,

— the rate of tax applicable,

— the amount of tax payable,

— the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in
the absence of such a code in box 44, in the currency of the Member State where the export formalities are
completed.

Box 48: Deferred payment

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both
to deferred payment of customs duties and to tax credit.

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Box 49: Identification of warehouse

Using the relevant Community code from Annex 38, enter the reference particulars of the warehouse.

Box 50: Principal

Enter the full name (person or company) and address of the principal, together with the identification number, if
any, allocated by the competent authorities. Where appropriate, enter the full name (person or company) of the
authorised representative signing on behalf of the principal.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the hand-
written signature of the person concerned must be given on the copy which is to remain at the office of departure.
Where the principal is a legal person, the signatory should add his capacity after his signature and full name.

For export operations, the declarant or his representative may enter the name and address of a person established in
the district of the office of exit to whom copy 3 of the declaration endorsed by the said office may be given.

Box 51: Intended offices of transit (and country)

Enter the code for the intended office of entry into each EFTA country to be crossed and the office of entry by which
the goods re-enter the customs territory of the Community after having crossed the territory of an EFTA country, or,
where the shipment is to cross a territory other than that of the Community or of an EFTA country, the office of exit
by which the transport leaves the Community and the office of entry by which it re-enters the Community.

Using the relevant Community code from Annex 38, enter the customs offices concerned.

Box 52: Guarantee

Using the relevant Community codes from Annex 38, enter the type of guarantee or guarantee waiver used for the
operation as well as, as appropriate, the number of the comprehensive guarantee certificate, the guarantee waiver
certificate, or the individual guarantee voucher and the office of guarantee.

Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for all the EFTA countries,
add after not valid for the codes from Annex 38 for the EFTA country or countries concerned.

Box 53: Office of destination (and country)

Using the relevant Community code from Annex 38, enter the office where the goods are to be presented in order
to complete the Community transit operation.

Box 54: Place and date, signature and name of the declarant or his representative

Enter the place and date of completion of the declaration.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the hand-
written signature of the person concerned must be given on the copy which is to remain at the office of export/
dispatch, followed by the full name of that person. Where that person is a legal person, the signatory should add his
capacity after his signature and full name.

B. FORMALITIES EN ROUTE

Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the
office of destination, certain particulars may have to be entered on the copies of the Single Administrative Document
accompanying the goods. These particulars concern the transport operation and are to be entered on the document
in the course of the operation by the carrier responsible for the means of transport on which the goods are directly
loaded. The particulars may be added legibly by hand; in this case, the form should be completed in ink in block
capitals.

These particulars, which only appear on copies 4 and 5, concern the following boxes:

— Transhipment: Use box 55.

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Box 55: Transhipments

The first three lines of this box are to be completed by the carrier where, during the operation in question, the goods
are transhipped from one means of transport to another or from one container to another.

The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member State
in whose territory the transhipment is to be made.

Where those authorities consider that the transit operation may continue in the normal way, they shall, once they
have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration.

— Other incidents: Use box 56.

Box 56: Other incidents during carriage

Box to be completed in accordance with existing obligations under the Community transit procedure.

In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey
(without the goods being handled or transhipped) enter in this box the registration number of the new tractor. In
such cases endorsement by the competent authorities is not necessary.

C. FORMALITIES FOR RELEASE FOR FREE CIRCULATION, INWARD PROCESSING, TEMPORARY IMPORTATION,
PROCESSING UNDER CUSTOMS CONTROL, CUSTOMS WAREHOUSING AND THE ENTRY OF GOODS TO FREE
ZONES SUBJECT TO TYPE II CONTROLS

Box 1: Declaration

In the first subdivision, enter the relevant Community code from Annex 38.

In the second subdivision, enter the type of declaration using the relevant Community code from Annex 38.

Box 2: Consignor/Exporter

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

Where an identification number is required, the Member States may waive provision of the full name and address of
the person concerned.

The structure of any identification number must comply with the criteria laid down in Annex 38.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box,
and the list of consignors/exporters attached to the declaration.

Box 3: Forms

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For
example, if there is one IM form and two IM/c forms, enter ‘1/3’ on the IM form, ‘2/3’ on the first IM/c form and ‘3/
3’ on the second IM/c form.

Box 4: Loading lists

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are
authorised by the competent authority.

Box 5: Items

Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms
(or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be
completed.

Box 6: Total packages

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

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Box 7: Reference number

This entry concerns the commercial reference number assigned by the person concerned to the consignment in ques-
tion. It may take the form of a Unique Consignment Reference Number (UCR) (1).

Box 8: Consignee

Enter the identification number assigned by the competent authorities to the person concerned for fiscal, statistical
or other purposes. The structure of this number must comply with the criteria laid down in Annex 38. Where the
interested party does not have such a number, the customs administration may assign him one for the declaration
concerned.

Enter the full name and address of the person concerned.

In the case of placing of goods under the customs warehousing procedure in a private warehouse (type C, D or E),
enter the full name and address of the depositor where he is not the declarant.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box,
and the list of consignees attached to the declaration.

Box 12: Value details

Enter in this box information on value, e.g. a reference to the authorisation whereby the customs authorities waive
the requirement to produce a DV1 form in support of each declaration or details of adjustments.

Box 14: Declarant/Representative

Enter the identification number assigned to the person concerned by the competent authorities for tax, statistical or
other purposes. The structure of that number must comply with the criteria laid down in Annex 38. Where the inter-
ested party does not have such a number, the customs administration may assign him one for the declaration
concerned.

Enter the full name and address of the person concerned.

If the declarant and the consignee are the same person, enter the word consignee.

To designate the declarant or the status of the representative, use the relevant Community code from Annex 38.

Box 15: Country of dispatch/export

If no stoppage or judicial action unrelated to transport has taken place in an intermediate country, enter in box 15a
the relevant Community code from Annex 38 for the country from which the goods were initially dispatched to the
Member State of import. If such stoppages or actions have taken place, the last intermediate country is to be consid-
ered the country of dispatch/export.

Box 17: Country of destination

Enter in box 17a the Community code from Annex 38 for the Member State of final destination of the goods, as
known at the time of importation.

Enter in box 17b the region of destination of the goods.

Box 18: Identity and nationality of means of transport on arrival

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

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

(1) Recommendation of the Customs Co-operation Council concerning the unique consignment reference number (UCR) for Customs

purposes (30 June 2001).

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Means of transport

Method of identification

Sea and inland waterway transport

Name of vessel

Air transport

Road transport

Rail transport

Box 19: Container (Ctr)

Number and date of
number, enter the aircraft’s registration number)

(where there is no flight

flight

Vehicle registration number

Wagon number

Using the relevant Community code from Annex 38, enter the situation when crossing the external Community fron-
tier.

Box 20: Delivery terms

Using the relevant Community codes and headings from Annex 38, give particulars of the terms of the commercial
contract.

Box 21: Identity and nationality of active means of transport crossing the border

Using the relevant Community code from Annex 38, enter the nationality of the active means of transport crossing
the Communitys external frontier.

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

Box 22: Currency and total amount invoiced

Using the relevant code from Annex 38, enter in the first subdivision the currency in which the commercial invoice
was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate

This box contains the exchange rate in force between the invoice currency and the currency of the Member State
concerned.

Box 24: Nature of transaction

Using the relevant Community codes and headings from Annex 38, enter the type of the transaction concerned.

Box 25: Mode of transport at the border

Using the relevant Community code from Annex 38, enter the mode of transport corresponding to the active means
of transport with which the goods entered the customs territory of the Community.

Box 26: Inland mode of transport

Using the relevant Community code from Annex 38, enter the mode of transport upon arrival.

Box 29: Office of entry

Using the relevant Community code from Annex 38, enter the customs office by which the goods entered the
customs territory of the Community.

Box 30: Location of goods

Enter the precise location where the goods may be examined.

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Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of
such goods covered by the declaration, together with the particulars necessary to identify them. The description of
the goods means the normal trade description. Except for non-Community goods placed under the customs ware-
housing procedure in a type A, B, C, E or F warehouse, this description must be expressed in terms sufficiently
precise to enable immediate and unambiguous identification and classification. This box must also contain the parti-
culars required by any specific rules (e.g. VAT, excise duties). Using the relevant Community code from Annex 38,
enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number

Enter the number of the item in question in relation to the total number of items declared in the forms and continua-
tion forms used, as described in the note to box 5.

Box 33: Commodity Code

Enter the code number corresponding to the item in question, as described in Annex 38. The Member States may
provide for entry of a specific nomenclature concerning excise duties in the fifth subdivision.

Box 34: Country-of-origin code

Enter in box 34a the relevant Community code from Annex 38 for the country of origin, as defined in Title II of the
Code.

Box 35: Gross mass (kg)

Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the
aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Where a declaration covers several types of goods, Member States may decide that, for the procedures referred to
under columns H to K of the table in Title I, B, the total gross mass only be entered in the first box 35, the remaining
boxes 35 being left blank.

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

— from 0.001 to 0.499: rounding down to the nearest kg,

— from 0.5 to 0.999: rounding up to the nearest kg,

— a gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams).

Box 36: Preference

This box contains information on the tariff treatment of the goods. Where its use is provided for in the matrix of
Title I, section B, it must be used even when no tariff preferential treatment is requested. However, this box must not
be used in the context of trade between parts of the customs territory of the Community in which the provisions of
Directive 77/388/EEC 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. Enter the relevant Com-
munity code from Annex 38.

The Commission will publish at regular intervals in the C series of the Official Journal of the European Union the list of
the combinations of codes usable together with examples and explanatory notes.

Box 37: Procedure

Using the relevant Community code from Annex 38, enter the procedure for which the goods are declared.

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Box 38: Net mass (kg)

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass
of the goods without any packaging.

Box 39: Quota

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

Box 40: Summary declaration/Previous document

Using the relevant Community codes from Annex 38, enter the reference particulars of any summary declaration
used in the Member State of import or of any previous document.

Box 41: Supplementary units

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomencla-
ture.

Box 42: Item price

Enter the price of the item in question.

Box 43: Valuation method

Using the relevant Community code from Annex 38, enter the valuation method used.

Box 44: Additional information/Documents produced/Certificates and authorisations

Using the relevant Community codes from Annex 38, enter the details required by any specific rules applicable
together with reference particulars of the documents produced in support of the declaration, including the serial
numbers of any control copies T5.

The subdivision ‘A.I. code’ must not be used.

Where a declaration entering goods for the customs warehousing procedure is lodged with a customs office other
than the supervising office, enter the name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the
opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must
include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit,
national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declara-
tion. In this case, the information will be deemed valid for all the goods items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

Box 45: Adjustment

This box contains information of any adjustments when no DV1 form is produced in support of the declaration.
Any amounts to be entered in this box are to be expressed in the currency unit the code for which may appear in
box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formal-
ities are completed.

Box 46: Statistical value

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence
of such a code in box 44, in the currency of the Member State where the import formalities are completed, in
accordance with the Community provisions in force.

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Box 47: Calculation of taxes

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Community codes from
Annex 38, the following should be shown on each line:

— the type of tax (e.g. import duty, VAT),

— the tax base,

— the rate of tax applicable,

— the amount of tax payable,

— the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in
the absence of such a code in box 44, in the currency of the Member State where the import formalities are
completed.

Box 48: Deferred payment

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both
to deferred payment of customs duties and to tax credit.

Box 49: Identification of warehouse

Using the relevant Community code from Annex 38, enter the reference particulars of the warehouse.

Box 54: Place and date, signature and name of the declarant or his representative

Enter the place and date of the completion of the declaration.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the hand-
written signature of the person concerned must be given on the copy which is to remain at the office of import,
followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity
after his signature and full name.

TITLE III

REMARKS CONCERNING THE CONTINUATION FORMS

A. Continuation forms should only be used where the declaration covers more than one item (cf. box 5). They must be

presented together with an IM, EX, EU or CO form.

B. The instructions in Titles I and II also apply to the continuation forms.

However:

— the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applicable) must be entered in the first subdivision of box 1,

that subdivision being left blank only where:

— the form is used for Community transit only, in which case, depending on the Community transit procedure
applicable to the goods concerned, ‘T1bis’, ‘T2bis’, ‘T2Fbis’ or ‘T2SMbis’ will be entered in the third subdivision of
box 1,

— the form is used solely to furnish proof of the Community status of goods, in which case, depending on the
status of the goods concerned, ‘T2Lbis’, ‘T2LFbis’ or ‘T2LSMbis’ will be entered in the third subdivision of the
box,

— box 2/8 is for optional use by the Member States and should show only the name and identification number, if

any, of the person concerned,

— the ‘summary’ part of box 47 concerns the final summary of all the items covered by the IM and IM/c, EX and
EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c,
EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of
tax.

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C.

If continuation forms are used,

— any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later

use,

— when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35
(Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional informa-
tion, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used
must be struck through and the first box 31 (Packages and description of goods) of this document may not be
used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of this
document, reference will be made, as appropriate, to the number of continuation forms bearing the respective
symbols T1bis, T2bis or T2Fbis.

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ANNEX 38

CODES TO BE USED IN THE FORMS (1) (2)

TITLE I

GENERAL REMARKS

This Annex contains only the specific basic requirements applicable when using paper forms. Where transit formalities
are completed by the exchange of EDI messages, the instructions contained in this Annex apply unless Annexes 37a or
37c provide otherwise.

In some cases, the requirements for the type and length of entries are specified. The codes for the different types of data
are:

a

alphabetic

n numeric

an alphanumeric

The number after the code indicates the authorised length of the data entry. Two points before the indication of the
length means that the data entry is not of a determined length, but that it may include a number of characters up to the
number indicated.

TITLE II

CODES

Box 1: Declaration

First subdivision

The codes applicable (a2) are given below:

EX: For trade with countries and territories situated outside of the customs territory of the Community other than the

EFTA countries

For placing goods under a customs procedure referred to in columns A and E of the table in Annex 37, Title I, B)

To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Annex
37, Title I, B)

For dispatch of non-Community goods in the context of trade between Member States

IM: For trade with countries and territories situated outside of the customs territory of the Community other than the

EFTA

For placing goods under a customs procedure referred to in columns H to K of the table in Annex 37, Title I, B)

For placing non-Community goods under a customs procedure in the context of trade between Member States

EU:

In the context of trade with EFTA countries

For placing goods under a customs procedure referred to in columns A, E and H to K of the table in Annex 37,
Title I, B)

To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Annex
37, Title I, B)

(1) The use, in this Annex, of the words export, re-export, importation and re-importation equally cover dispatch, re-dispatch, introduc-

tion and re-introduction.

(2) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the other non-Community contracting parties to the

Conventions on a common transit procedure and on the simplification of formalities in trade in goods.

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CO: In respect of Community goods subject to specific measures during the transitional period following the accession

of new Member States

Placing of pre-financed goods in a customs warehouse or free zone

In respect of Community goods in the context of trade between parts of the customs territory of the Community
to which the provisions of Directive 77/388/EEC are applicable and parts of that territory to which those provi-
sions do not apply, or in the context of trade between parts of that territory where those provisions do not apply.

Second subdivision

The codes applicable (a1) are given below:

A for a normal declaration (normal procedure under Article 62 of the Code)

B for an incomplete declaration (simplified procedure under Article 76(1)(a) of the Code)

C for a simplified declaration (simplified procedure under Article 76(1)(b) of the Code)

D For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present

the goods.

E For lodging an incomplete declaration (such as referred to under code B) before the declarant is in a position to

present the goods.

F For lodging a simplified declaration (such as referred to under code C) before the declarant is in a position to present

the goods.

X for a supplementary declaration under a simplified procedure covered by B

Y for a supplementary declaration under a simplified procedure covered by C

Z for a supplementary declaration under a simplified procedure under Article 76(1)(c) of the Code (entry of the goods

in the records)

Codes D, E and F can only be used in the framework of the procedure provided for in Article 201(2) where customs
authorities authorise the lodging of a declaration before the declarant is in a position to present the goods.

Third subdivision

The codes applicable (an..5) are given below:

T1:

T2:

Goods required to move under the external Community transit procedure

Goods required to move under the internal Community transit procedure in accordance with Article 163 or
165 of the Code, unless Article 340c(2) applies

T2F:

Goods required to move under the internal Community transit procedure, in accordance with Article 340c(1)

T2SM: Goods placed under the internal Community transit procedure, in application of Article 2 of Decision 4/92 of

the EEC-San Marino Co-operation Committee of 22 December 1992.

T:

Mixed consignments covered by Article 351, in which case the space following the ‘T’ must be scored through

T2L:

Form establishing the Community status of goods

T2LF:

Form establishing the Community status of goods consigned to, or from, a part of the customs territory of the
Community where the provisions of Directive 77/388/EEC do not apply

T2LSM: Form establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of

the EEC-San Marino Cooperation Committee of 22 December 1992.

Box 2: Consignor/Exporter

Where identification numbers are used, the code takes the following form:

On import: Country code (a2); code UN/EDIFACT 3055 (an..3); exporter's identification code (an..13)

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On export: Country code (a2); exporter's identification code (an..16)

Country code: The Community's alphabetical codes for countries and territories are based on the current ISO alpha 2
(a2) in so far as they are compatible with the requirements of Community law. The legal basis for these codes is Council
Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and
its Member States with non-member countries (OJ L 118, 25.5.1995). The Commission regularly publishes regulations
updating the list of country codes.

UN/EDIFACT 3055: With regard to the coding of the operators in the third countries mentioned in boxes 2 and 8,
Member States use a list issued and updated by an agency or another institution which defines the interested parties'
codes. The selected agency will be identified in the list of the agencies published by the UN under the heading UN/
EDIFACT 3055 (Electronic Data Interchange for Administration, Commerce and Transport) which contains a list of the
agencies responsible for the development of such lists of economic operators.

Example:

‘JP1511234567890’ for a Japanese exporter (country code: JP) whose identification number with Japanese
customs (agency code 151 in the list of codes for UN/EDIFACT data element 3055) is 1234567890.

Box 8: Consignee

Where identification numbers are used, the code takes the following form:

On import: Country code (a2); consignee's identification code (an..16)

On export: Country code (a2); code UN/EDIFACT 3055 (an..3); importer's identification code (an..13).

Use the country codes entered in box 2.

Example:

‘JP1511234567890’ for a Japanese importer (country code: JP) whose identification number with Japanese
customs (agency code 151 in the list of codes for UN/EDIFACT data element 3055) is 1234567890.

Box 14: Declarant/Representative

(a) Insert one of the following codes (n1) before the full name and address to designate the declarant or the status of the

representative:

1. Declarant

2. Representative (direct representation within the meaning of the first indent of Article 5(2) of the Code)

3. Representative (indirect representation within the meaning of the second indent of Article 5(2) of the Code).

Where this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3])

(b) Where identification numbers are used, the code takes the following form: Country code (a2); identification code of

the declarant/representative (an..16).

Use the country codes entered in box 2.

Box 15a: Country of dispatch/export code

Use the country codes entered in box 2.

Box 17a: Country-of-destination code

Use the country codes entered in box 2.

Box 17b: Region-of-destination code

Use the codes to be adopted by the Member States.

Box 18: Nationality of means of transport at departure

Use the country codes entered in box 2.

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Box 19: Container (Ctr)

The relevant codes (n1) are given below:

0 Goods not transported in containers

1 Goods transported in containers.

Box 20: Delivery terms

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

First subdivision

Incoterm code

Meaning

Second subdivision

Incoterms — ICC/ECE

Place to be specified

EXW

FCA

FAS

FOB

CFR

CIF

CPT

CIP

DAF

DES

DEQ

DDU

DDP

XXX

Ex works

Free carrier

Named place

Named place

Free alongside ship

Named port of shipment

Free on board

Named port of shipment

Cost and freight

Named port of destination

Cost, insurance and freight

Named port of destination

Carriage paid to

Named place of destination

Carriage and insurance paid to

Named place of destination

Delivered at frontier

Named place

Delivered ex-ship

Named port of destination

Delivered ex-quay

Named port of destination

Delivered duty unpaid

Named place of destination

Delivered duty paid

Named place of destination

Delivery terms other than those listed
above

Narrative description of delivery terms
given in the contract

The Member States may require the following coded particulars (n1) in the third subdivision:

1: Place situated in the territory of the Member State concerned

2: Place situated in the territory of another Member State

3: Other (place situated outside the Community).

Box 21: Nationality of active means of transport crossing the border

Use the country codes entered in box 2.

Box 22: Invoice currency

The invoice currency is to be entered by means of the ISO alpha-3 currency code (Codes ISO 4217 for the representa-
tion of currencies and funds).

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Box 24: Nature of transaction

The codes applicable are given below.

The Member States which require this item of information must use the single digit codes listed in column A (excluding,
where appropriate, code 9), this digit being entered in the left-hand side of the box. They may also provide for a second
digit from the list in column B to be entered in the right-hand side of the box.

Column A

Column B

1. Transactions involving actual or intended transfer of
ownership against payment or other consideration
(other than the transactions listed under 2, 7 and
8 (1) (2) (3))

1. Final purchase/sale (2)

2. Goods dispatched for viewing,

trial samples, goods
dispatched with right of return and transactions invol-
ving commission

3. Transactions involving payment in kind

4. Sale to foreign travellers for their personal use

5. Financial leasing (3)

2. Return of goods already recorded under code 1 (4);

1. Return of goods

replacement of goods free of charge (4)

3. Transactions

involving
transfer of ownership but without consideration (finan-
cial or otherwise)

temporary in nature)

(not

4. Transactions with a view to processing (5) or contractor
repair (6) (other than the transactions recorded under 7)

2. Replacement for returned goods

3. Replacement (e.g. under terms of guarantee) for goods

not returned

1. Deliveries of goods under programmes wholly or partly

financed by the European Community

2. Other government-aid deliveries

3. Other aid deliveries (individuals and non-governmental

organisations)

4. Other

1. Processing

2. Repair and maintenance against payment

3. Repair and maintenance free of charge

5. Transactions after processing (5) or contractor repair (6)

1. Processing

(other than the transactions recorded under 7)

2. Repair and maintenance against payment

3. Repair and maintenance free of charge

6. Transactions not involving transfer of ownership, e.g.
hire, loan, operational leasing (7) and other temporary
uses (8), with the
exception of processing under
contract or repair (delivery and return)

1. Hire, loan, operational leasing

2. Other temporary uses

7. Transactions

joint defence
in connection with a
programme or another intergovernmental production
programme (e.g. Airbus)

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Column A

Column B

8. Delivery of building material and equipment in connec-
tion with construction or civil engineering activities
constituting part of a general contract (9)

9. Other transactions

(1) This item covers most exports and imports, i.e. transactions in respect of which:

— ownership is transferred from resident to non-resident or vice versa,
— payment or other compensation (payment in kind) is or will be made.
It should be noted that this applies to goods sent between entities of a same enterprise or of a same group of enterprises and to goods
sent from/to central distribution depots, unless no payment or other compensation is made in respect of these transactions (in which
case such transactions shall be listed under code 3).
Including spare parts and other replacement deliveries made against payment.
Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the value of the goods.
The benefits and risks of ownership are transferred to the lessee. At the end of the contract, the lessee becomes the legal owner.
(4) Return and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be recorded under the

(2)
(3)

corresponding headings.

(5) Processing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 of column A. Own-

account processing operations are not covered by these headings and should be recorded under heading 1 of column A.

(6) 6 Repair entails the restoration of goods to their original function; this may involve some structural alterations or improvements.
(7) 7 Operational leasing: all lease contracts other than financial leasing (see note3).
(8) This item covers goods exported/imported with the intention of subsequent reimport/re-export without any change of ownership

taking place.

(9) The transactions recorded under heading 8 of column A involve goods which are not separately invoiced but for which a single
invoice is made covering the total collective value. Where this is not the case, the transactions should be recorded under heading 1.

Box 25: Mode of transport at the border

The codes applicable (n1) are given below:

Code

Description

1

2

3

4

5

7

8

9

Sea transport

Rail transport

Road transport

Air transport

Postal consignment

Fixed transport installations

Inland waterway transport

Own propulsion

Box 26: Inland mode of transport

The codes listed for box 25 are applicable.

Box 29: Office of exit/entry

Use (an8) codes structured as follows:

— the first two characters (a2) serve to identify the country by means of the country code entered in box 2,

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— the next six characters (an6) stand for the office concerned in that country. It is suggested that the following struc-

ture be adopted:

The first three characters (a3) would be taken up by the UN/LOCODE and the last three by a national alphanumeric
subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.

Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE for the city of Brussels, 000 for the unused

subdivision.

Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind

Kind of packages

Use the following codes.

(UN/ECE Recommendation No 21/REV. 1, August 1994)

PACKAGING CODES

Aerosol

Ampoule, non-protected

Ampoule, protected

Atomiser

Bag

Bag, multiply

Bale, compressed

Bale, non-compressed

Balloon, non-protected

Balloon, protected

Bar

Barrel

Bars, in bundle/bunch/truss

Basket

Bin

Board

Boards, in bundle/bunch/truss

Bobbin

Bolt

Bottle, gas

Bottle, non-protected, bulbous

Bottle, non-protected, cylindrical

Bottle, protected, bulbous

Bottle, protected, cylindrical

AE

AM

AP

AT

BG

MB

BL

BN

BF

BP

BR

BA

BZ

BK

BI

BD

BY

BB

BT

GB

BS

BO

BV

BQ

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Bottlecrate/bottlerack

Box

Bucket

Bulk, gas (at 1 031 mbar and 15 °C)

Bulk, liquefied gas (at abnormal temperature/pressure)

Bulk, liquid

Bulk, solid, fine particles (‘powders’)

Bulk, solid, granular particles (‘grains’)

Bulk, solid, large particles (‘nodules’)

Bunch

Bundle

Butt

Cage

Can, cylindrical

Can, rectangular

Canister

Canvas

Carboy, non-protected

Carboy, protected

Carton

Case

Case, skeleton

Cask

Chest

Churn

Coffer

Coffin

Coil

Collapsible tube

Cover

Crate

Crate, beer

Crate, framed

BC

BX

BJ

VG

VQ

VL

VY

VR

VO

BH

BE

BU

CG

CX

CA

CI

CZ

CO

CP

CT

CS

SK

CK

CH

CC

CF

CJ

CL

TD

CV

CR

CB

FD

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Crate, fruit

Crate, milk

Crate, shallow

Creel

Cup

Cylinder

Demijohn, non-protected

Demijohn, protected

Drum

Envelope

Filmpack

Firkin

Flask

Footlocker

Frame

Girder

Girders, in bundle/bunch/truss

Hamper

Hogshead

Ingot

Ingots, in bundle/bunch/truss

Jar

Jerrican, cylindrical

Jerrican, rectangular

Jug

Jutebag

Keg

Log

Logs, in bundle/bunch/truss

Mat

Matchbox

Nest

Net

FC

MC

SC

CE

CU

CY

DJ

DP

DR

EN

FP

FI

FL

FO

FR

GI

GZ

HR

HG

IN

IZ

JR

JY

JC

JG

JT

KG

LG

LZ

MT

MX

NS

NT

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Package

Packet

Pail

Parcel

Pipe

Pipes, in bundle/bunch/truss

Pitcher

Plank

Planks, in bundle/bunch/truss

Plate

Plates, in bundle/bunch/truss

Pot

Pouch

Rednet

Reel

Ring

Rod

Rods, in bundle/bunch/truss

Roll

Sachet

Sack

Sack, multiwall

Sea-chest

Sheet

Sheetmetal

Sheets, in bundle/bunch/truss

Shrinkwrapped

Slipsheet

Spindle

Suitcase

Tank, cylindrical

PK

PA

PL

PC

PI

PZ

PH

PN

PZ

PG

PY

PT

PO

RT

RL

RG

RD

RZ

RO

SH

SA

MS

SE

ST

SM

SZ

SW

SL

SD

SU

TY

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Tank, rectangular

Tea-chest

Tin

Tray

Trunk

Truss

Tub

Tube

Tubes, in bundle/bunch/truss

Tun

Unpacked or unpackaged

Vacuum-packed

Vat

Vial

Wickerbottle

Box 33: Commodity Code

First subdivision (8 digits)

TK

TC

TN

PU

TR

TS

TB

TU

TZ

TO

NE

VP

VA

VI

WB

To be completed using the headings of the Combined Nomenclature.

Where the form is used for Community transit procedure purposes, the commodity code made up of at least the six
digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. However,
where Community legislation so requires, the Combined Nomenclature heading shall be used.

Second subdivision (two characters)

To be completed in accordance with the Taric code (two characters for the application of specific Community measures
in respect of formalities to be completed at destination).

Third subdivision (four characters)

To be completed in accordance with the Taric code (first additional code).

Fourth subdivision (four characters)

To be completed in accordance with the Taric code (second additional code).

Fifth subdivision (four characters)

Codes to be adopted by the Member States concerned.

Box 34a: Country-of-origin code

Use the country codes entered in box 2.

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Box 34b: Region-of-origin/-production code

Codes to be adopted by the Member States.

Box 36: Preference

This box is for three-digit codes comprising a single-digit 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 Non-imposition of customs duties under the provisions of customs union agreements concluded by the Com-

munity

2. Next two digits

00 None of the following

10 Tariff suspension

15 Tariff suspension with specified end-use

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

19 Temporary suspension for products imported with a certificate of airworthiness

20 Tariff quota *

23 Tariff quota with specified end-use *

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

28 Tariff quota following outward processing *

40 Special end-use resulting from the Common Customs Tariff

50 Certificate confirming the special nature of the product

Box 37: Procedure

A. First subdivision

The codes to be entered in this subdivision are four-digit 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 proce-
dure requested.

It should be noted that where the previous procedure is a warehousing procedure or temporary importation, 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 a customs procedure with economic impact (inward processing, outward processing or processing
under customs control).

For example: re-export of goods imported under the customs inward processing procedure (suspension system) and
subsequently placed under the customs warehousing procedure = 3151 (not 3171). (First operation = 5100; second
operation = 7151: re-export = 3151).

* Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.

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Similarly, where goods previously temporarily exported are re-imported, placing under one of the abovementioned
suspensive procedures is to be regarded as simple importation under that procedure. Indication of the ‘re-importa-
tion’ aspect is to be given only when the goods are released for free circulation.

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

The codes marked in the list below with the letter (a) cannot 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 the IP — suspension
system 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 Free circulation of goods simultaneously redispatched in the context of trade between parts of the customs terri-
tory of the Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory
in which these provisions do not apply, or in the context of trade between the parts of that territory where these
provisions do not apply.

Free circulation of goods simultaneously redispatched in the context of trade between the Community and the
countries with which it has formed a customs union.

Example: Goods arriving from a third country, released for free circulation in France and sent on to the Channel

Islands.

02 Free circulation of goods with a view to applying the inward processing procedure (drawback system).

Explanation: Inward processing (drawback system) in accordance with Article 114(1)(b) of the Code.

07 Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs ware-

housing procedure.

Explanation: This code is to be used where the goods are released for free circulation but where VAT and

possibly excise duties have not been paid.

Examples:

Imported machines are released for free circulation but VAT has not been paid. While the goods are
placed in a tax warehouse or approved area, payment of the VAT is suspended.

Imported cigarettes are released for free circulation but VAT and excise duties have not been paid. While the
goods are stored in a tax warehouse or approved area, payment of the VAT and excise duties is suspended.

10 Permanent export.

Example: Normal export of Community goods to a third country, but also export of Community goods to parts
of the customs territory of the Community to which the provisions of Council Directive 77/388/EEC
do not apply (OJ L 145, 13.6.1977, p. 1).

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11 Export of compensating products obtained from equivalent goods under the inward processing procedure

(suspension system) before entering import goods for the procedure.

Explanation: Prior export (EX-IM) in accordance with Article 115(1)(b) of the Code.

Example:

Export of cigarettes manufactured from Community tobacco leaves before placing of tobacco leaves
from a third country under the inward processing procedure.

21 Temporary export under the outward processing procedure.

Explanation: Outward processing procedure under Articles 145 to 160 of the Code. See also code 22.

22 Temporary export other than that referred to under code 21.

Example: The simultaneous application to textile products of

the outward processing procedure and the

economic outward processing procedure (Council Regulation (EC) No 3036/94).

23 Temporary export for return in the unaltered state.

Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.

31 Re-export.

Explanation: Re-export of non-Community goods following a suspensive arrangement with economic impact.

Example:

Goods are placed under a customs warehousing procedure and subsequently declared for export.

40 Simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt

supply.

Example: Goods coming from a third country with payment of the customs duties and VAT.

41 Simultaneous release for free circulation and home use of goods placed under the inward processing procedure

(drawback system).

Example: Inward processing procedure with payment of customs duties and national taxes on import.

42 Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply

to another Member State.

Example: Import of goods with exemption from VAT through a tax representative.

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 Community of the kind applied in their time to ES
and PT.

45 Release of goods for free circulation and home use for either VAT or excise duties and their placing under the

tax warehouse procedure.

Explanation: VAT or excise exemption by placing the goods under a fiscal warehouse procedure.

Examples:

Cigarettes imported from a third country are released for free circulation and VAT has been paid.
While the goods are in the tax warehouse or approved area, the payment of excise duties is
suspended.

Cigarettes imported from a third country are released for free circulation and excise duties are paid. While the
goods are in the tax warehouse or approved area the payment of VAT is suspended.

48 Entry for home use with simultaneous release for free circulation of replacement goods under the customs

outward processing procedure prior to the export of the temporary export goods.

Explanation: Standard exchange system (IM-EX), prior importation in accordance with Article 154(4) of the

Code.

49 Entry for home use of Community goods in the context of trade between parts of the customs territory of the
Community in which the provisions of Directive 77/388/EEC are applicable and parts of that territory in which
those provisions do not apply, or in the context of trade between the parts of that territory where these provi-
sions do not apply.

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Entry for home use of goods in the context of trade between the Community and the countries with which it
has formed a customs union.

Explanation: Import with entry for home use of goods from parts of the Community to which the Sixth VAT
Directive (77/388/EEC) does not apply. The use of the SAD is laid down in Article 206.

Examples:

Goods arriving from Martinique and entered for home use in Belgium.

Goods coming from Turkey and entered for home use in Germany.

51 Inward processing procedure (suspension system).

Explanation: Inward processing (suspension system) in accordance with Article 114(1)(a) and (2)(a) of the Code.

53 Import under temporary import procedure.

Example: Temporary importation, e.g. for an exhibition.

54 Inward processing (suspension system) 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-Community trade.

Example:

Goods from a third country are placed under inward processing in Belgium (5100). After under-
going 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 which are not the subject

of a VAT-exempt supply.

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.

Example: Re-importation after outward processing or temporary export, with any VAT debt being charged to a

tax representative.

68 Re-importation with partial entry for home use and simultaneous entry for free circulation and placing of goods

under a warehousing procedure other than a customs warehousing procedure.

Example: Processed alcoholic beverages are re-imported and placed in an excise warehouse.

71 Placing of goods under the customs warehousing procedure.

Explanation: Placing of goods under the customs warehousing procedure. This in no way precludes the simulta-

neous placement of goods in, say, an excise or VAT warehouse.

76 Placing under the customs warehousing procedure or in a free zone with advance payment of export refunds of

products or goods intended for export without further processing.

Example: Storage of goods intended for export with advance payment of export refunds. (Article 5(2) of Council
Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of export refunds in respect of
agricultural products (OJ L 62, 7. 3. 1980, p. 5)).

77 Placing in an export warehouse, free zone or free warehouse with advance payment of export refunds of

processed products or goods intended for export after processing.

Example: Storage of processed products and goods obtained from basic products intended for export with

advance payment of export refunds. (Article 4(2) of Regulation (EEC) No 565/80.

78 Entry of goods for a free zone subject to type II controls.

91 Placing of goods under processing under customs control.

92 Processing under customs control in another Member State (without release for free circulation in that Member

State).(a)

Explanation: This code is used to record the operation for the purposes of statistics on intra-Community trade.

Example:

Goods from a third country are processed under customs control in Belgium (9100). After under-
going processing, they are dispatched to Germany for release for free circulation (4092) or further
processing (9192).

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B. Second subdivision

1. Where this box is used to specify a Community procedure, a code composed of an alphabetic character followed
by two alpha-numeric characters must be used, the first character of which identifies a category of measures in
the following manner:

Inward processing

Outward processing

Relief

Temporary import

Agricultural products

Other

Axx

Bxx

Cxx

Dxx

Exx

Fxx

Inward processing (IP)

(Article 114 of the Code)

Procedure

Code

Import

Goods entered for an IP procedure (suspension system) after prior export of compensating products
obtained from milk and milk products

Goods placed under an IP procedure (suspension system) and intended for military use abroad

Goods placed under an IP procedure (suspension system) and intended for re-export to the conti-
nental shelf

Goods placed under an IP procedure (suspension system) (VAT only)

Goods placed under an IP procedure (suspension system) (VAT only) and intended for re-export to
the continental shelf

Goods placed under an IP procedure (drawback system) and intended for military use abroad

Goods placed under an IP procedure (drawback system) and intended for re-export to the continental
shelf

Goods which are placed under an IP procedure (suspension system) without suspension of excise
duties.

Export

Compensating products obtained from milk and milk products

Compensating products placed under an IP procedure (suspension system) (VAT only)

Compensating products placed under an IP procedure and intended for military use abroad

Outward processing (OP)

(Article 145 of the Code)

Procedure

Import

Compensating products returning to the Member State in which duties were paid

Compensating products returning after repair under guarantee

Compensating products returning after replacement under guarantee

A01

A02

A03

A04

A05

A06

A07

A08

A51

A52

A53

Code

B01

B02

B03

Compensating products returning after outward processing and VAT suspension in case of end-use. B04

Compensating products returning with partial relief of customs duties when the cost of the proces-
sing operation is used for calculation (article 591)

B05

Export

Goods imported for IP exported for repair under OP

Goods imported for IP exported for replacement under guarantee

OP under agreements with third countries, possibly combined with VAT OP

VAT OP only

B51

B52

B53

B54

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Relief

(Regulation (EEC) No 918/83)

Article No

Code

Relief from import duties

Personal property belonging to natural persons transferring their normal place of
residence to the Community

2

Goods imported on the occasion of a marriage (trousseaux and household effects) 11.1

Goods imported on the occasion of a marriage (presents customarily given on the
occasion of a marriage)

11.2

Personal property acquired by inheritance

Household effects for furnishing a secondary residence

School outfits, scholastic materials and other scholastic household effects

Consignments of negligible value

Consignments sent from one private individual to another

Capital goods and other equipment imported on the transfer of activities from a
third country into the Community

Capital goods and other equipment belonging to persons engaged in a liberal
profession and to legal persons engaged in a non-profit making activity

Educational, scientific and cultural materials; scientific instruments and apparatus
as listed in Annex I

Educational, scientific and cultural materials; scientific instruments and apparatus
as listed in Annex II

Educational, scientific and cultural materials; scientific instruments and apparatus
(spare parts, components, accessories and tools)

16

20

25

27

29

32

38

50

51

53

Equipment imported for non-commercial purposes by or on behalf of a scientific
research establishment or organisation based outside the Community

59a

Laboratory animals and biological or chemical substances intended for research

60

Therapeutic substances of human origin and blood-grouping and tissue-typing
reagents

61

Instruments and apparatus used in medical research, establishing medical diag-
noses or carrying out medical treatment

Reference substances for the quality control of medicinal products

Pharmaceutical products used at international sports events

Goods for charitable or philanthropic organisations

Articles in Annex III intended for the blind

63a

63c

64

65

70

Articles in Annex IV intended for the blind imported by blind persons themselves
for their own use.

71, 1st
indent

Articles in Annex IV intended for the blind imported by certain institutions or
organisations

71, 2nd
indent

C01

C02

C03

C04

C05

C06

C07

C08

C09

C10

C11

C12

C13

C14

C15

C16

C17

C18

C19

C20

C21

C22

C23

Articles intended for other handicapped persons (other than blind persons)
imported by handicapped persons themselves for their own use

72; 74

C24

Articles intended for other handicapped persons (other than blind persons)
imported by certain institutions or organisations

72; 74

C25

Goods imported for the benefit of disaster victims

Honorary decorations or awards

Presents received in the context of international relations

Goods to be used by monarchs or heads of state

79

86

87

90

C26

C27

C28

C29

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Article No

Code

Samples of goods imported for trade promotion purposes

91

Printed matter and advertising material imported for trade promotion purposes 92

Products used or consumed at a trade fair or similar event

Goods imported for examination, analysis or test purposes

95

100

Consignments sent
commercial patent rights

to organisations protecting copyrights or

industrial and

107

Tourist information literature

Miscellaneous documents and articles

108

109

Ancillary materials for the stowage and protection of goods during their transport 110

Litter, fodder and feedingstuffs for animals during their transport

Fuel and lubricants present in land motor vehicles

Materials for cemeteries for, and memorials to, war victims

Coffins, funerary urns and ornamental funerary articles

Relief from export duties

Domesticated animals exported at the time of transfer of agricultural activities
from the Community to a third country

Fodder and feedingstuffs accompanying animals during their exportation

111

112

117

118

120

126

C30

C31

C32

C33

C34

C35

C36

C37

C38

C39

C40

C41

C51

C52

Temporary import

(The Code and this Regulation)

Procedure

Article of this
Regulation

Code

Pallets

Containers

Means of transport

Personal effects and goods for sports purposes imported by travellers

Welfare material for seafarers

Disaster relief material

Medical, surgical and laboratory equipment

Animals

Goods intended for activities in keeping with the particularities of the frontier
zone

Sound, image or data carrying media

Publicity material

Professional equipment

Pedagogic material and scientific equipment

Packings, full

Packings, empty

556

557

558

563

564

565

566

567

567

568

568

569

570

571

571

D01

D02

D03

D04

D05

D06

D07

D08

D09

D10

D11

D12

D13

D14

D15

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Procedure

Article of this
Regulation

Code

Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instru-
ments and other similar articles

Special tools and instruments

Goods to be subjected to tests

Goods imported, subject to satisfactory acceptance tests, in connection with a
sales contract

Goods used to carry out tests

Samples

Replacement means of production

Goods to be exhibited or used at a public event

Goods for approval (two months)

Works of art, collectors' items and antiques

Goods imported with a view to their sale by auction

Spare parts, accessories and equipment

Goods imported in particular situations having no economic effect

Goods imported occasionally and for a period not exceeding three months

572

572

573(a)

573(b)

573(c)

574

575

576(1)

576(2)

576(3a)

576(3b)

577

578(b)

578(a)

D16

D17

D18

D19

D20

D21

D22

D23

D24

D25

D26

D27

D28

D29

Article of the
Code

Code

Temporary importation with partial relief from duties

142

D51

Agricultural products

Procedure

Code

Import

Use of the unit values for the determination of the customs value for certain perishable goods (Arti-
cles 173 — 177)

Standing import values (for example: Regulation (EC) No 3223/94)

Export

Agricultural products for which a refund is requested, subject to an export certificate (Annex I
goods).

Agricultural products for which a refund is requested, not requiring an export certificate (Annex I
goods).

Agricultural products for which a refund is requested, exported in small quantities, not requiring an
export certificate (Annex I goods).

Agricultural products for which a refund is requested, subject to a refund certificate (non-Annex I
goods).

Agricultural products for which a refund is requested, not requiring a refund certificate (non-Annex I
goods)

Agricultural products for which a refund is requested, exported in small quantities, without a refund
certificate (non-Annex I goods)

Agricultural products for which a refund is requested, exported in small quantities disregarded for
the calculation of minimum rates of checks.

E01

E02

E51

E52

E53

E61

E62

E63

E71

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Other

Procedure

Code

Import

Relief from import duties for returned goods (Article 185 of the Code)

Relief from import duties for returned goods (Special circumstances provided for in Article 844, 1:
agriculture goods)

Relief from import duties for returned goods (Special circumstances provided for in Article 846, 2:
repair or restoration)

Compensatory products which return to the Community after having been previously exported or
re-exported (Article187 of the Code)

Processing under customs control where the economic conditions are deemed to be fulfilled (Article
552, 1, first subparagraph)

Exemption from import duties of products of sea-fishing and other products taken from the terri-
torial sea of a third country by vessels registered or recorded in a Member State and flying the flag of
the state

Exemption from import duties of products obtained from products of sea-fishing and other products
taken from the territorial sea of a third country on board factory-ships registered or recorded in a
Member State and flying the flag of the state

Goods which, after having been under an outward-processing procedure, are placed under a ware-
housing procedure without suspension of excise duties

Goods which, after having been under an inward-processing procedure, are placed under a ware-
housing procedure without suspension of excise duties

Goods which, after having been in a free zone subject to type-II controls, are placed under a ware-
housing procedure without suspension of excise duties

Goods which, after having been subject to processing under customs control, are placed under a
warehousing procedure without suspension of excise duties

Release for free circulation of goods for events or for sale placed under temporary importation,
applying the elements of calculation in force at the moment of acceptance of the declaration for free
circulation

Release for free circulation of compensating products when their own customs duties are to be
applied (Article 122(a) of the Code)

Release for free circulation of goods placed under an IP procedure, or release for free circulation of
compensating products without compensatory interests (Article 519, paragraph 4)

Export

Exports for military use

Victualling

Victualling of goods eligible for refunds

Entry in victualling warehouse (Articles 40-43 Regulation (EEC) No 800/99)

Exit from victualling warehouse of goods intended for victualling

F01

F02

F03

F04

F11

F21

F22

F31

F32

F33

F34

F41

F42

F43

F51

F61

F62

F63

F64

2. Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric char-

acters according to that Member State's own nomenclature.

Box 40: Summary declaration/Previous document

This box is for alphanumeric (an..26) codes.

Each code has three components, which are separated by dashes (-). The first component (a1) consists of three different
letters and is used to distinguish between the three categories mentioned below. The second component (an..3), which
consists of a combination of digits and/or letters, serves to identify the type of document. The third component (an..20)
represents the particulars needed to recognise the document, either its identification number or another recognisable
reference.

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1. The first component (a1):

the summary declaration, represented by ‘X’,

the initial declaration, represented by ‘Y’

the previous document, represented by ‘Z’,

2. The second component (an..3):

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

This list includes the code ‘CLE’, which stands for ‘date and reference of the entry of the goods in the records’. (Article
76(1)(c) of the Code). The date is coded as follows: yyyymmdd.

3. The third component (an..20):

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

Examples:

— The previous document is a T1 transit document to which the office of destination has assigned the number
‘238544’. The code will therefore be ‘Z-821-238544’. (‘Z’ for previous document, ‘821’ for the transit procedure
and ‘238544’ for the document's registration number (or the MRN for the NCTS operations))

— A cargo manifest bearing the number ‘2222’ is used as a summary declaration. The code will be ‘X-785-2222’.
(‘X’ for the summary declaration, ‘785’ for the cargo manifest and ‘2222’ for the manifest's identification number).

— Goods were entered in the records on 14 February 2002. The code will therefore be ‘Y-CLE-20020214-5’ (‘Y’ to
show there was an initial declaration, ‘CLE’ for ‘entry in the records’, ‘20020214’ for the date of entry, ‘2002’
being the year, ‘02’ the month, ‘14’ the day and ‘5’ for the reference of the entry in the records).

List of abbreviations for documents

Container list

Loading list (delivery note)

Packing list

Proforma invoice

Commercial invoice

House waybill

Master bill of lading

Bill of lading

CIM consignment note (rail)

Road list SMGS

Road consignment note

Air waybill

Master air waybill

Despatch note (post parcels)

Multimodal/combined transport document

Cargo manifest

Bordereau

Community transit Declaration — Mixed consignments (T)

External Community transit Declaration (T1)

Internal Community transit Declaration (T2)

Control copy T5

TIR carnet

235

270

271

325

380

703

704

705

720

722

730

740

741

750

760

785

787

820

821

822

823

952

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ATA carnet

Reference/date of entry of the goods in the records

Information sheet INF3

Information sheet INF8

Cargo manifest — simplified procedure

Internal Community transit Declaration — Article 340 c, 1)

T2M

Other

955

CLE

IF3

IF8

MNS

T2F

T2M

ZZZ

If the above document is drawn up using the SAD, the abbreviation will comprise the codes specified for the first subdi-
vision of box 1. (IM, EX, CO and EU)

Box 43: Valuation method

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

Code

Relevant Article of the Code

Method

1

2

3

4

5

6

29(1)

30(2)(a)

30(2)(b)

30(2)(c)

30(2)(d)

31

Transaction value of the imported goods

Transaction value of identical goods

Transaction value of similar goods

Deductive value method

Computed value method

Value based on the data available (‘fall-back’ method)

Box 44: Additional information/Documents produced/Certificates and authorisations

1. Additional information

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

Example: In a simplified export procedure, copy 3 must contain the information ‘simplified export procedure’. (Article

280(3). ‘Simplified exportation — 30100’ should therefore be entered in box 44.

Community law provides for certain additional information to be entered in boxes other than box 44. However, such
additional information should be coded according to the same rules as the information to be specifically entered in
box 44. Furthermore, where Community law fails to specify the box in which information is to be entered, that infor-
mation is to be entered in box 44.

All types of additional information are listed at the end of this Annex.

Member States may provide for the use of national additional information provided that their codification presents a
structure different to the codes for Community additional information.

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2. Documents produced, certificates and authorisations

(a) Documents, certificates and Community or international authorisations produced in support of the declaration
must be entered in the form of a code composed of 4 alpha-numeric characters, followed either by an identifica-
tion number or another recognisable reference. The list of documents, certificates and authorisations and their
respective codes can be found in the Taric database.

(b) National documents, certificates and authorisations produced in support of the declaration must be entered in the
form of a code composed of an numeric character followed by 3 alpha-numeric characters (Ex: 2123, 34d5),
possibly followed either by an identification number or another recognisable reference. The four characters repre-
sent codes based on that Member State's own nomenclature.

Box 47: Calculation of taxes

First column: Type of tax

(a) The codes applicable are given below:

Customs duties on industrial products

Customs duties on agricultural products

Additional duties

Definitive antidumping duties

Provisional antidumping duties

Definitive countervailing duties

Provisional countervailing duties

VAT

Compensatory interest (VAT)

Interest on arrears (VAT)

Export taxes

Export taxes on agricultural products

Interest on arrears

Compensatory interest (I.e. Inward processing)

Duties collected on behalf of other countries

A00

A10

A20

A30

A35

A40

A45

B00

B10

B20

C00

C10

D00

D10

E00

(b) Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric charac-

ters according to that Member State's own nomenclature.

Last column: Method of payment

The following codes may be used by the Member States:

A: Payment in cash

B: Payment by credit card

C: Payment by cheque

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

E: Deferred or postponed payment

F: Deferred payment — customs system

G: Postponed payment — VAT system (Article 23 Sixth VAT Directive)

H: Electronic credit transfer

J:

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

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K: Excise credit or rebate

M: Security, including cash deposit

P: From agent's cash account

R: Guarantee

S:

Individual guarantee account

T: From agent's guarantee account

U: From agent's guarantee — standing authority

V: From agent's guarantee — individual authority

O: Guarantee lodged with Intervention Agency.

Box 49: Identification of warehouse

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

— the letter identifying the type of warehouse in accordance with the descriptions contained in Article 525 (a1). For

warehouses other than those mentioned in Article 525, the following codes should be used:

Y for a non-customs warehouse

Z for a free zone or free warehouse

— the identification number allocated by the Member State when issuing the authorisation (an..14)

— the country code for the authorising Member State, as defined in box 2 (a2).

Box 51: Intended offices of transit (and country)

Use the codes entered in box 29.

Box 52: Guarantee

Guarantee codes

The codes applicable (n1) are given below:

Situation

Code

Other entries

For guarantee waiver (Articles 94(4) of the Code and
380(3))

For comprehensive guarantee

For individual guarantee by a guarantor

For individual guarantee in cash

For individual guarantee in the form of vouchers

For guarantee waiver (Article 95 of the Code)

For guarantee waiver for certain public bodies

For individual guarantee of the type under point 3 of
Annex 47a

0

1

2

3

4

6

8

9

Entering countries under the heading ‘not valid for’:

Use the country codes entered in box 2.

— guarantee waiver certificate number

— comprehensive guarantee certificate number

— office of guarantee

— reference to the guarantee undertaking

— office of guarantee

— individual guarantee voucher number

— reference to the guarantee undertaking

— office of guarantee

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Box 53: Office of destination (and country)

Use the codes entered in box 29.

Additional information — code XXXXX

General category — Code 0xxxx

Legal basis

Subject

Additional information

Box

Code

Article 497 § 3

Application for authorisa-
tion on the declaration for
a customs procedure with
economic impact

‘Simplified authorisation’

44

00100

Annex 37

Annex 37

Annex 37

Annex 37

Several
consignees
documents

exporters,
previous

or

‘Other’

Identity between declarant
and consignor

‘Consignor’

Identity between declarant
and exporter

‘Exporter’

Identity between declarant
and consignee

‘Consignee’

On import: Code 1xxxx

2, 8 and 40 00200

14

14

14

00300

00400

00500

Article

Subject

Additional information

Box

Code

2 paragraph 1 of Regulation
No 1147/2002

Temporarily suspension of
the autonomous duties

‘Import with airworthiness
certificate’

44

44

10100

10200

549 Paragraph 1

549 Paragraph 2

Discharge
processing
system)

of

inward
(suspension

IP/S goods

of

Discharge
processing
system)
cial policy measures)

inward
(suspension
(specific commer-

goods, Commercial

44

10300

IP/S
policy

Discharge
processing (drawback)

of

inward

IP/D goods

Temporary admission

‘TA goods’

On export: Code 3xxxx

44

44

10400

10500

Article

Subject

Additional information

Box

Code

Incomplete export declara-
tion

Local clearance procedure

‘Simplified exportation’

44

30100

exportation’
‘Simplified
with the number of
the
authorisation and the name
of
the customs office of
issue

44 of copy
3

30200

550

583

280(3)

286(4)

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Article

Subject

Additional information

Box

Code

298

793(3)

Export
of
goods subject to end-use

agricultural

298

Article
Regulation
(EEC) No 2454/93 End-use:
Goods destined for expor-
tation — agricultural
refunds not applicable

44

30300

The desire to have copy 3
returned

‘RET-EXP’

44

30400

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In Annex 74, Point 7 is replaced by the following:

‘7. Milk and milk products

ANNEX V

Recourse to the use of equivalence is permitted under the following conditions:

The weight of each component of milk dry matter, milk fat matter and milk protein of the import goods shall not
exceed the weight of each of these components in the equivalent goods. However, where the economic value of the
import goods is determined by only one or two of the above mentioned components, the weight may be calculated
on the basis of this or these component(s). The authorisation shall specify the details, notably the reference period
for which the total weight has to be calculated. The reference period shall not exceed 4 months.

The weight of the relevant component(s) of the import goods and of the equivalent goods shall be entered on the
customs declarations and on any information sheet INF9 or INF5, to enable the customs authorities to control the
equivalence on the basis of those elements.

Physical checks shall be carried out on at least 5 % of the declarations for entry of import goods for the arrange-
ments and the export declaration (IM/EX) and cover the import goods as well as the equivalent goods concerned.

Physical checks shall be carried out on at least 5 % of the prior export declarations and the declarations for entry
for the arrangements (EX/IM). These checks shall cover the equivalent goods that shall be checked before the proces-
sing operations start as well as the concerned import goods at the moment they are entered for the arrangements.

Physical checks imply the verification of the declaration and the documents attached thereto, and representative
samples shall be taken for analysis of the ingredients by a competent laboratory.

If the Member State applies a system of risk analysis, a lower percentage of physical checks may be permitted.

Each physical check shall be the subject of a detailed report by the official who has carried out this check. These
reports shall be centralised by the customs authorities designated in each Member State.’

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ANNEX VI

ANNEX 75

List of compensating products subject to the import duties appropriate to them

(Article 548(1))

Description of the secondary compensating products

Processing operations from which they result

(1)

(2)

Waste, scrap, residues, offcuts and remainders

Any working or processing