Commission Implementing Regulation (EU) No 756/2012 of 20 August 2012 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: 2012-08-20
Institutions: European Commission
Subjects: EU statistics, VAT, customs formalities, exemption from customs duties, foreign trade, tax evasion, tax exemption, technological change, trade statistics




L_2012223EN.01000801.xml










21.8.2012   


EN


Official Journal of the European Union


L 223/8








            COMMISSION IMPLEMENTING REGULATION (EU) No 756/2012
of 20 August 2012
         
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 EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


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)


Commission Regulation (EU) No 430/2010 of 20 May 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (2) removed the obligation to provide an exit summary declaration for goods which are supplied for incorporation as parts of or accessories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of vessels or aircraft, foodstuffs, and other items to be consumed or sold on board. Annex 30a to Commission Regulation (EEC) No 2454/93 (3) should therefore be adapted accordingly.












(2)


Pursuant to Annex 30a to Regulation (EEC) No 2454/93, information about the consignee is mandatory in an exit summary declaration. However, where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown. In that case a specific code should be used to show that the consignee particulars are unknown.












(3)


Commission Regulation (EC) No 1917/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EC) No 1172/95 as regards statistics on external trade (4) has been replaced by Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (5). It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93.












(4)


Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (6) lays down conditions for exemption from payment of the VAT due upon importation. One of the conditions is that at the time of importation, the importer must have provided to the competent authorities of the Member State of importation certain information. It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93 to provide a harmonised solution for indicating that information in the customs declaration. The obligation to provide the information required by Article 143(2) of Directive 2006/112/EC should be stated in the description of Box 44 in Annex 37.












(5)


Since a Community transit operation may take place in Andorra and San Marino, a reference to those countries should be added to the reference to the EFTA countries in Annex 37 to Regulation (EEC) No 2454/93, in order to reflect the fact that the guarantee or guarantee waiver may be not valid in one or more EFTA countries, nor in Andorra or in San Marino.












(6)


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 (7) has been replaced by Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (8). The reference to Regulation (EC) No 1172/95 in Annex 38 to Regulation (EEC) No 2454/93 should therefore be updated.












(7)


In 2010 the eighth version of the Incoterms rules (‘Incoterms 2010’) has been established. The Incoterms codes as amended by the Incoterms 2010 should therefore be set out in Annex 38 in order to update the delivery terms.












(8)


Annex 38 to Regulation (EEC) No 2454/93 contains a list of packaging codes based upon the list of Coded representations of packaging type names used in international trade set out in Annexes V and VI to Recommendation No 21 of the United Nations Economic Commission for Europe. Due to the revision of the code list following a technological development, it is appropriate to replace the list in Annex 38 by the latest version resulting from Revision 8.1 of Recommendation No 21.












(9)


Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (9) provides that excise goods may be moved under a duty suspension arrangement within the customs territory of the Community, including where the goods are moved via a third country or a third territory from the place of importation to any of the destinations referred to in Article 17(1)(a) of that Directive. The respective codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted to reflect the cases where no excise duties are paid upon importation.












(10)


Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (10) has been replaced by Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (11). Some references and descriptions of codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted.












(11)


Since Commission Regulation (EC) No 1580/2007 of 21 December 2007 laying down implementing rules of Council Regulations (EC) No 2200/96, (EC) No 2201/96 and (EC) No 1182/2007 in the fruit and vegetable sector (12) has been replaced by Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (13), it is necessary to update the reference to Regulation (EC) No 1580/2007 in Annex 38 to Regulation (EEC) No 2454/93.












(12)


It is necessary to adapt the list of goods involving a higher risk of fraud set out in Annex 44c to Regulation (EEC) No 2454/93 to the Combined Nomenclature 2012 laid down in Commission Implementing Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (14).












(13)


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












(14)


Since Regulation (EU) No 1006/2011 applies from 1 January 2012, the amendments to Annex 44c to Regulation (EEC) No 2454/93 should apply from the same date.












(15)


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





HAS ADOPTED THIS REGULATION:



Article 1
Regulation (EEC) No 2454/93 is amended as follows:






(1)


Annex 30a is amended as set out in Annex I to this Regulation;










(2)


Annex 37 is amended as set out in Annex II to this Regulation;










(3)


Annex 38 is amended as set out in Annex III to this Regulation;










(4)


Annex 44c is amended as set out in Annex IV to this Regulation.






Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2013, except Annex IV.
Annex IV shall apply from 1 January 2012.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 20 August 2012.


For the Commission


The President

José Manuel BARROSO
            





(1)  
            OJ L 302, 19.10.1992, p. 1.

(2)  
            OJ L 125, 21.5.2010, p. 10.

(3)  
            OJ L 253, 11.10.1993, p. 1.

(4)  
            OJ L 229, 9.9.2000, p. 14.

(5)  
            OJ L 37, 10.2.2010, p. 1.

(6)  
            OJ L 347, 11.12.2006, p. 1.

(7)  
            OJ L 118, 25.5.1995, p. 10.

(8)  
            OJ L 152, 16.6.2009, p. 23.

(9)  
            OJ L 9, 14.1.2009, p. 12.

(10)  
            OJ L 105, 23.4.1983, p. 1.

(11)  
            OJ L 324, 10.12.2009, p. 23.

(12)  
            OJ L 350, 31.12.2007, p. 1.

(13)  
            OJ L 157, 15.6.2011, p. 1.

(14)  
            OJ L 282, 28.10.2011, p. 1.




ANNEX I
(referred to in Article 1(1))
Annex 30a to Regulation (EEC) No 2454/93 is amended as follows:






(1)


In Section 1 ‘Introductory notes to the tables’, note 4.4 is deleted.










(2)


Section 2 ‘Requirements for entry and exit summary declarations’ is amended as follows:






(a)


The title of point 2.2 is replaced by the following:
‘2.2.   Express consignments — Table 2’










(b)


In Table 2, the third column ‘Exit summary declaration — ship and aircraft supplies’ is deleted.














(3)


Section 4, ‘Data element explanatory notes’, is amended as follows:






(a)


In data element explanatory note ‘Transport document number’, the fourth paragraph is deleted.










(b)


In data element explanatory note ‘Consignee’, the fifth paragraph ‘Exit summary declarations’ is replaced by the following:

                                    ‘
                                    Exit summary declarations: In cases referred to in Article 789, this information shall be provided where available. Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed” and the consignee is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:








Legal basis


Subject


Box


Code




Annex 30a


Situations where negotiable bills of lading that are “to order blank endorsed” are concerned, in the case of exit summary declarations, where the consignee particulars are unknown.


44


30600 ’














(c)


Data element explanatory note ‘Notify party’ is replaced by the following:

                                             ‘
                                             Notify party

Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. The particulars of notify party take the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration.

Entry summary declaration: where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.

Exit summary declaration: where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned, the particulars of notify party shall always be provided in the field for “consignee” instead of the “consignee” particulars. When an export declaration contains the particulars for the exit summary declaration, code 30600 is entered in Box 44 of the export declaration concerned.’
                                    










(d)


In data element explanatory note ‘Commodity code’, the fifth paragraph beginning with Exit ship and aircraft supplies summary declarations: is deleted.













ANNEX II
(referred to in Article 1(2))
Annex 37, Title II, to Regulation (EEC) No 2454/93 is amended as follows:






(1)


Section A is amended as follows:






(a)



Box 24: Nature of transaction is replaced by the following:
‘Box 24:   Nature of transaction

Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
                                    










(b)


In Box 44: Additional information/Documents produced/Certificates and authorisations, the first paragraph is replaced by the following:

                                    ‘Using the relevant 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 or identification numbers.’
                                 










(c)


In Box 52: ‘Guarantee’
                              , the second paragraph is replaced by the following:

                                    ‘Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the following countries, add after “not valid for” the codes from Annex 38 for the country or countries concerned:






—


non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods,










—


Andorra,










—


San Marino.




Where an individual guarantee in the form of a cash deposit or by means of vouchers is used it shall be valid for all the contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.’
                                 














(2)


Section C is amended as follows:






(a)



Box 24: Nature of transaction is replaced by the following:
‘Box 24:   Nature of transaction

Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
                                    










(b)



Box 44: Additional information/Documents produced/Certificates and authorisations is amended as follows:






(i)


The first paragraph is replaced by the following:

                                                ‘Using the relevant 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 or identification numbers.’
                                             










(ii)


The following is added after the last paragraph:

                                                ‘When goods are the subject of a VAT-exempt supply to another Member State, the information required by Article 143(2) of Directive 2006/112/EC shall be entered in box 44, including when required by a Member State, the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.’
                                             

















ANNEX III
(referred to in Article 1(3))
Annex 38, Title II to Regulation (EEC) No 2454/93 is amended as follows:






(1)


In Box 2: Consignor/Exporter, the last paragraph is replaced by the following:

                        ‘Country code: the Community’s alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (*1).

(*1)  
                              OJ L 152, 16.6.2009, p. 23.’
                           "
                        










(2)


In Box 20: Delivery terms, the table is replaced by the following:







‘First subdivision


Meaning


Second subdivision




Incoterms code


Incoterms — ICC/ECE


Place to be specified





Code applicable usually for road and rail transport






DAF (Incoterms 2000)


Delivered at frontier


Named place





Codes applicable for all modes of transport






EXW (Incoterms 2010)


Ex works


Named place




FCA (Incoterms 2010)


Free carrier


Named place




CPT (Incoterms 2010)


Carriage paid to


Named place of destination




CIP (Incoterms 2010)


Carriage and insurance paid to


Named place of destination




DAT (Incoterms 2010)


Delivered at terminal


Named terminal at port or place of destination




DAP (Incoterms 2010)


Delivered at place


Named place of destination




DDP (Incoterms 2010)


Delivered duty paid


Named place of destination




DDU (Incoterms 2000)


Delivered duty unpaid


Named place of destination





Codes applicable usually for sea and inland waterway transport






FAS (Incoterms 2010)


Free alongside ship


Named port of shipment




FOB (Incoterms 2010)


Free on board


Named port of shipment




CFR (Incoterms 2010)


Cost and freight


Named port of destination




CIF (Incoterms 2010)


Cost, insurance and freight


Named port of destination




DES (Incoterms 2000)


Delivered ex ship


Named port of destination




DEQ (Incoterms 2000)


Delivered ex quay


Named port of destination




XXX


Delivery terms other than those listed above


Narrative description of delivery terms given in the contract’














(3)


In Box 24: Nature of the transaction, the note is replaced by the following:

                        ‘The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010 (*2), 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 of that table to be entered in the right-hand side of the box.

(*2)  
                              OJ L 37, 10.2.2010, p. 1.’
                           "
                        










(4)



Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind is replaced by the following:
‘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. 8.1 of 12 July 2010).
PACKAGING CODES






Aerosol


AE




Ampoule, non-protected


AM




Ampoule, protected


AP




Atomizer


AT




Bag


BG




Bag, flexible container


FX




Bag, gunny


GY




Bag, jumbo


JB




Bag, large


ZB




Bag, multiply


MB




Bag, paper


5M




Bag, paper, multi-wall


XJ




Bag, paper, multi-wall, water resistant


XK




Bag, plastic


EC




Bag, plastics film


XD




Bag, polybag


44




Bag, super bulk


43




Bag, textile


5L




Bag, textile, sift proof


XG




Bag, textile, water resistant


XH




Bag, textile, without inner coat/liner


XF




Bag, tote


TT




Bag, woven plastic


5H




Bag, woven plastic, sift proof


XB




Bag, woven plastic, water resistant


XC




Bag, woven plastic, without inner coat/liner


XA




Bale, compressed


BL




Bale, non-compressed


BN




Ball


AL




Balloon, non-protected


BF




Balloon, protected


BP




Bar


BR




Barrel


BA




Barrel, wooden


2C




Barrel, wooden, bung type


QH




Barrel, wooden, removable head


QJ




Bars, in bundle/bunch/truss


BZ




Basin


BM




Basket


BK




Basket, with handle, cardboard


HC




Basket, with handle, plastic


HA




Basket, with handle, wooden


HB




Belt


B4




Bin


BI




Block


OK




Board


BD




Board, in bundle/bunch/truss


BY




Bobbin


BB




Bolt


BT




Bottle, gas


GB




Bottle, non-protected, bulbous


BS




Bottle, non-protected, cylindrical


BO




Bottle, protected bulbous


BV




Bottle, protected cylindrical


BQ




Bottlecrate/bottlerack


BC




Box


BX




Box, aluminium


4B




Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox


DH




Box, fibreboard


4G




Box, for liquids


BW




Box, natural wood


4C




Box, plastic


4H




Box, plastic, expanded


QR




Box, plastic, solid


QS




Box, plywood


4D




Box, reconstituted wood


4F




Box, steel


4A




Box, wooden, natural wood, ordinary


QP




Box, wooden, natural wood, with sift proof walls


QQ




Bucket


BJ




Bulk, gas (at 1 031  mbar and 15 °C)


VG




Bulk, liquefied gas (at abnormal temperature/pressure)


VQ




Bulk, liquid


VL




Bulk, scrap metal


VS




Bulk, solid, fine particles (“powders”)


VY




Bulk, solid, granular particles (“grains”)


VR




Bulk, solid, large particles (“nodules”)


VO




Bunch


BH




Bundle


BE




Bundle, wooden


8C




Butt


BU




Cage


CG




Cage, Commonwealth Handling Equipment Pool (CHEP)


DG




Cage, roll


CW




Can, cylindrical


CX




Can, rectangular


CA




Can, with handle and spout


CD




Canister


CI




Canvas


CZ




Capsule


AV




Carboy, non-protected


CO




Carboy, protected


CP




Card


CM




Cart, flatbed


FW




Carton


CT




Cartridge


CQ




Case


CS




Case, car


7A




Case, isothermic


EI




Case, skeleton


SK




Case, steel


SS




Case, with pallet base


ED




Case, with pallet base, cardboard


EF




Case, with pallet base, metal


EH




Case, with pallet base, plastic


EG




Case, with pallet base, wooden


EE




Case, wooden


7B




Cask


CK




Chest


CH




Churn


CC




Clamshell


AI




Coffer


CF




Coffin


CJ




Coil


CL




Composite packaging, glass receptacle


6P




Composite packaging, glass receptacle in aluminium crate


YR




Composite packaging, glass receptacle in aluminium drum


YQ




Composite packaging, glass receptacle in expandable plastic pack


YY




Composite packaging, glass receptacle in fibre drum


YW




Composite packaging, glass receptacle in fibreboard box


YX




Composite packaging, glass receptacle in plywood drum


YT




Composite packaging, glass receptacle in solid plastic pack


YZ




Composite packaging, glass receptacle in steel crate box


YP




Composite packaging, glass receptacle in steel drum


YN




Composite packaging, glass receptacle in wickerwork hamper


YV




Composite packaging, glass receptacle in wooden box


YS




Composite packaging, plastic receptacle


6H




Composite packaging, plastic receptacle in aluminium crate


YD




Composite packaging, plastic receptacle in aluminium drum


YC




Composite packaging, plastic receptacle in fibre drum


YJ




Composite packaging, plastic receptacle in fibreboard box


YK




Composite packaging, plastic receptacle in plastic drum


YL




Composite packaging, plastic receptacle in plywood box


YH




Composite packaging, plastic receptacle in plywood drum


YG




Composite packaging, plastic receptacle in solid plastic box


YM




Composite packaging, plastic receptacle in steel crate box


YB




Composite packaging, plastic receptacle in steel drum


YA




Composite packaging, plastic receptacle in wooden box


YF




Cone


AJ




Container, flexible


1F




Container, gallon


GL




Container, metal


ME




Container, not otherwise specified as transport equipment


CN




Container, outer


OU




Cover


CV




Crate


CR




Crate, beer


CB




Crate, bulk, cardboard


DK




Crate, bulk, plastic


DL




Crate, bulk, wooden


DM




Crate, framed


FD




Crate, fruit


FC




Crate, metal


MA




Crate, milk


MC




Crate, multiple layer, cardboard


DC




Crate, multiple layer, plastic


DA




Crate, multiple layer, wooden


DB




Crate, shallow


SC




Crate, wooden


8B




Creel


CE




Cup


CU




Cylinder


CY




Demijohn, non-protected


DJ




Demijohn, protected


DP




Dispenser


DN




Drum


DR




Drum, aluminium


1B




Drum, aluminium, non-removable head


QC




Drum, aluminium, removable head


QD




Drum, fibre


1G




Drum, iron


DI




Drum, plastic


IH




Drum, plastic, non-removable head


QF




Drum, plastic, removable head


QG




Drum, plywood


1D




Drum, steel


1A




Drum, steel, non-removable head


QA




Drum, steel, removable head


QB




Drum, wooden


1W




Envelope


EN




Envelope, steel


SV




Filmpack


FP




Firkin


FI




Flask


FL




Flexibag


FB




Flexitank


FE




Foodtainer


FT




Footlocker


FO




Frame


FR




Girder


GI




Girders, in bundle/bunch/truss


GZ




Hamper


HR




Hanger


HN




Hogshead


HG




Ingot


IN




Ingots, in bundle/bunch/truss


IZ




Intermediate bulk container


WA




Intermediate bulk container, aluminium


WD




Intermediate bulk container, aluminium, liquid


WL




Intermediate bulk container, aluminium, pressurised > 10 kpa


WH




Intermediate bulk container, composite


ZS




Intermediate bulk container, composite, flexible plastic, liquids


ZR




Intermediate bulk container, composite, flexible plastic, pressurised


ZP




Intermediate bulk container, composite, flexible plastic, solids


ZM




Intermediate bulk container, composite, rigid plastic, liquids


ZQ




Intermediate bulk container, composite, rigid plastic, pressurised


ZN




Intermediate bulk container, composite, rigid plastic, solids


PLN




Intermediate bulk container, fibreboard


ZT




Intermediate bulk container, flexible


ZU




Intermediate bulk container, metal


WF




Intermediate bulk container, metal, liquid


WM




Intermediate bulk container, metal, other than steel


ZV




Intermediate bulk container, metal, pressure 10 kpa


WJ




Intermediate bulk container, natural wood


ZW




Intermediate bulk container, natural wood, with inner liner


WU




Intermediate bulk container, paper, multi-wall


ZA




Intermediate bulk container, paper, multi-wall, water resistant


ZC




Intermediate bulk container, plastic film


WS




Intermediate bulk container, plywood


ZX




Intermediate bulk container, plywood, with inner liner


WY




Intermediate bulk container, reconstituted wood


ZY




Intermediate bulk container, reconstituted wood, with inner liner


WZ




Intermediate bulk container, rigid plastic


AA




Intermediate bulk container, rigid plastic, freestanding, liquids


ZK




Intermediate bulk container, rigid plastic, freestanding, pressurised


ZH




Intermediate bulk container, rigid plastic, freestanding, solids


ZF




Intermediate bulk container, rigid plastic, with structural equipment, liquids


ZJ




Intermediate bulk container, rigid plastic, with structural equipment, pressurised


ZG




Intermediate bulk container, rigid plastic, with structural equipment, solids


ZD




Intermediate bulk container, steel


WC




Intermediate bulk container, steel, liquid


WK




Intermediate bulk container, steel, pressurised > 10 kpa


WG




Intermediate bulk container, textile without coat/liner


WT




Intermediate bulk container, textile, coated


WV




Intermediate bulk container, textile, coated and liner


WX




Intermediate bulk container, textile, with liner


WW




Intermediate bulk container, woven plastic, coated


WP




Intermediate bulk container, woven plastic, coated and liner


WR




Intermediate bulk container, woven plastic, with liner


WQ




Intermediate bulk container, woven plastic, without coat/liner


WN




Jar


JR




Jerrican, cylindrical


JY




Jerrican, plastic


3H




Jerrican, plastic, non-removable head


QM




Jerrican, plastic, removable head


QN




Jerrican, rectangular


JC




Jerrican, steel


3A




Jerrican, steel, non-removable head


QK




Jerrican, steel, removable head


QL




Jug


JG




Jutebag


JT




Keg


KG




Kit


KI




Liftvan


LV




Log


LG




Logs, in bundle/bunch/truss


LZ




Lot


LT




Lug


LU




Luggage


LE




Mat


MT




Matchbox


MX




Mutually defined


ZZ




Nest


NS




Net


NT




Net, tube, plastic


NU




Net, tube, textile


NV




Not available


NA




Octabin


OT




Package


PK




Package, cardboard, with bottle grip-holes


IK




Package, display, cardboard


IB




Package, display, metal


ID




Package, display, plastic


IC




Package, display, wooden


IA




Package, flow


IF




Package, paper wrapped


IG




Package, show


IE




Packet


PA




Pail


PL




Pallet


PX




Pallet, 100 cm × 110 cm


AH




Pallet, AS 4068-1993


OD




Pallet, box Combined open-ended box and pallet


PB




Pallet, CHEP 100 cm × 120 cm


OC




Pallet, CHEP 40 cm × 60 cm


OA




Pallet, CHEP 80 cm × 120 cm


OB




Pallet, ISO T11


OE




Pallet, modular, collars 80 cm × 100 cm


PD




Pallet, modular, collars 80 cm × 120 cm


PE




Pallet, modular, collars 80 cm × 60 cm


AF




Pallet, shrinkwrapped


AG




Pallet, triwall


TW




Pallet, wooden


8A




Pan


P2




Parcel


PC




Pen


PF




Piece


PP




Pipe


PI




Pipes, in bundle/bunch/truss


PV




Pitcher


PH




Plank


PN




Planks, in bundle/bunch/truss


PZ




Plate


PG




Plates, in bundle/bunch/truss


PY




Platform, unspecified weight or dimension


OF




Pot


PT




Pouch


PO




Punnet


PJ




Rack


RK




Rack, clothing hanger


RJ




Receptacle, fibre


AB




Receptacle, glass


GR




Receptacle, metal


MR




Receptacle, paper


AC




Receptacle, plastic


PR




Receptacle, plastic wrapped


MW




Receptacle, wooden


AD




Rednet


RT




Reel


RL




Ring


RG




Rod


RD




Rods, in bundle/bunch/truss


RZ




Roll


RO




Sachet


SH




Sack


SA




Sack, multi-wall


MS




Sea-chest


SE




Set


SX




Sheet


ST




Sheet, plastic wrapping


SP




Sheetmetal


SM




Sheets, in bundle/bunch/truss


SZ




Shrinkwrapped


SW




Skid


SI




Slab


SB




Sleeve


SY




Slipsheet


SL




Spindle


SD




Spool


SO




Suitcase


SU




Tablet


T1




Tank container, generic


TG




Tank, cylindrical


TY




Tank, rectangular


TK




Tea-chest


TC




Tierce


TI




Tin


TN




Tray


PU




Tray, containing horizontally stacked flat items


GU




Tray, one layer no cover, cardboard


DV




Tray, one layer no cover, plastic


DS




Tray, one layer no cover, polystyrene


DU




Tray, one layer no cover, wooden


DT




Tray, rigid, lidded stackable (CEN TS 14482:2002)


IL




Tray, two layers no cover, cardboard


DY




Tray, two layers no cover, plastic tray


DW




Tray, two layers no cover, wooden


DX




Trunk


TR




Truss


TS




Tub


TB




Tub, with lid


TL




Tube


TU




Tube, collapsible


TD




Tube, with nozzle


TV




Tubes, in bundle/bunch/truss


TZ




Tun


TO




Tyre


TE




Uncaged


UC




Unit


UN




Unpacked or unpackaged


NE




Unpacked or unpackaged, multiple units


NG




Unpacked or unpackaged, single unit


NF




Vacuum-packed


VP




Vanpack


VK




Vat


VA




Vehicle


VN




Vial


VI




Wickerbottle


WB’














(5)



Box 37: Procedure is amended as follows:






(a)


Section A, First subdivision is amended as follows:






(i)


Code 42 is replaced by the following:






‘42


Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.







Explanation:



Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an intra-Community supply or transfer of the goods to another Member State. In that case, the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.











Example 1


:


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




Example 2


:


Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’


















(ii)


Code 63 is replaced by the following:






‘63


Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.







Explanation:



Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an intra-Community supply or transfer of the goods to another Member State. In such a case, the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.











Example 1


:


Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.




Example 2


:


Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’






















(b)


In Section B, Second subdivision, point 1 is amended as follows:






(i)


The entry ‘Relief’ is replaced by the following:

                                                         ‘
                                                         Relief


(Regulation (EC) No 1186/2009)








 


Article No


Code





Relief from import duties






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


3


C01




Trousseaux and household effects imported on the occasion of a marriage


12(1)


C02




Presents customarily given on the occasion of a marriage


12(2)


C03




Personal property acquired by inheritance.


17


C04




School outfits, educational materials and related household effects


21


C06




Consignments of negligible value


23


C07




Consignments sent from one private individual to another


25


C08




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


28


C09




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


34


C10




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


42


C11




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


43


C12




Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools)


44-45


C13




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


51


C14




Laboratory animals and biological or chemical substances intended for research


53


C15




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


54


C16




Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment


57


C17




Reference substances for the quality control of medicinal products


59


C18




Pharmaceutical products used at international sports events


60


C19




Goods for charitable or philanthropic organisations


61


C20




Articles in Annex III intended for the blind


66


C21




Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools).


67(1)(a) and 67(2)


C22




Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)


67(1)(b) and 67(2)


C23




Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)


68(1)(a) and 68(2)


C24




Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)


68(1)(b) and 68(2)


C25




Goods imported for the benefit of disaster victims


74


C26




Honorary decorations or awards


81


C27




Presents received in the context of international relations


82


C28




Goods to be used by monarchs or heads of state


85


C29




Samples of goods of negligible value imported for trade promotion purposes


86


C30




Printed matter and advertising material imported for trade promotion purposes


87-89


C31




Products used or consumed at a trade fair or similar event


90


C32




Goods imported for examination, analysis or test purposes


95


C33




Consignments sent to organisations protecting copyrights or industrial and commercial patent rights


102


C34




Tourist information literature


103


C35




Miscellaneous documents and articles


104


C36




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


105


C37




Litter, fodder and feeding stuffs for animals during their transport


106


C38




Fuel and lubricants present in land motor vehicles and special containers


107


C39




Materials for cemeteries for, and memorials to, war victims


112


C40




Coffins, funerary urns and ornamental funerary articles


113


C41





Relief from export duties






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


115


C51




Fodder and feeding stuffs accompanying animals during their exportation


121


C52’














(ii)


In the table ‘Agricultural products’, the row for code E02 is replaced by the following:






‘Standard import values (for example: Regulation (EU) No 543/2011)


E02’














(iii)


In the table ‘Other’, in the Section ‘Import’, the following row is inserted between the row for code F04 and the row for code F11:






‘A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC.


F06’






















(6)


In Box 44, Additional information/Documents reproduced/Certificates and Authorisations, point 2(a) is replaced by the following:






‘(a)


Documents, certificates and Community or international authorisations or other references produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recognisable reference. The list of documents, certificates, authorisations and other references and their respective codes can be found in the TARIC database.’










(*1)  
            OJ L 152, 16.6.2009, p. 23.’
         

(*2)  
            OJ L 37, 10.2.2010, p. 1.’
         ’





ANNEX IV
(referred to in Article 1(4))
Annex 44c to Regulation (EEC) No 2454/93 is amended as follows:






(1)


The row for HS codes ‘1701 11, 1701 12, 1701 91, 1701 99’ is replaced by the following:









‘1701 12 


Cane or beet sugar and chemically pure sucrose, in solid form


7 000  kg


 


—




1701 13 


—




1701 14 


—




1701 91 


—’




1701 99 


 














(2)


The row for HS code ‘2403 10’ is replaced by the following:









‘2403 11 


Smoking tobacco, whether or not containing tobacco substitutes in any proportion


35  kg


 


—’




2403 19