Commission Implementing Regulation (EU) 2021/235 of 8 February 2021 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure
Date: 2021-02-08
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: EU customs procedure, customs formalities, exchange of information, export (EU), import (EU), information system, technical specification




L_2021063EN.01038601.xml










23.2.2021   


EN


Official Journal of the European Union


L 63/386








            COMMISSION IMPLEMENTING REGULATION (EU) 2021/235
of 8 February 2021
         
amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure


THE EUROPEAN COMMISSION,

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


Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Articles 8, 58 and 161 thereof,

Whereas:







(1)


The practical implementation of Regulation (EU) No 952/2013 (the Code) in combination with Commission Implementing Regulation (EU) 2015/2447 (2) as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure has shown that the Implementing Regulation requires amendment in order to better harmonise the formats and codes of the common data requirements for the storage of information and for its exchange between customs authorities, as well as between customs authorities and economic operators. The common data requirements need to be harmonised to ensure that the electronic customs systems used for the various types of declarations, notifications and proof of the customs status of Union goods are inter-operable once the common data requirements have been harmonised.












(2)


Implementing Regulation (EU) 2015/2447 needs to be amended in such a way that the formats and codes as set out in Commission Delegated Regulation (EU) 2016/341 (3) apply where Member States use the transitional data requirements for declarations, notifications and proof of Union status laid down in that Delegated Regulation.












(3)


It is also necessary to amend Implementing Regulation (EU) 2015/2447 to provide the Member States that have already updated their national import systems in accordance with the formats and codes therein with some time to adapt them to the new formats and codes requirements set out in this Regulation. More specifically, they should be given time until the deployment of Phase 1 of the Centralised Clearance for Import project listed in the Annex to Commission Implementing Decision (EU) 2019/2151 (4).












(4)


It is also necessary to amend Implementing Regulation (EU) 2015/2447 to require Member States to send data to the electronic surveillance system in a format corresponding to the format used for the relevant customs declarations and that can be processed by the Commission’s existing surveillance system.












(5)


The rule in paragraph 4 of Article 221of Implementing Regulation (EU) 2015/2447, indicating which is the competent customs office for declaring for release for free circulation low-value consignments under a VAT scheme other than the special scheme for distance sales of goods set out in Title XII, Chapter 6, Section 4, of Council Directive 2006/112/EC (5), should be amended to clarify that it is to apply from the date of application of that VAT scheme. That date is set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455 (6).












(6)


Annex B to Implementing Regulation (EU) 2015/2447 sets out the formats and codes for the common data requirements for the exchange and storage of information required for declarations, notifications and proof of the customs status of Union goods. In order to achieve the harmonisation, that Annex should be amended. Considering the extent of the required changes, the text of Annex B to Implementing Regulation (EU) 2015/2447 should be replaced in its entirety.












(7)


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





HAS ADOPTED THIS REGULATION:



Article 1
Implementing Regulation (EU) 2015/2447 is amended as follows:






(1)


Article 2 is amended as follows:






(a)


paragraphs 1 and 2 are replaced by the following:

‘1.   The formats and codes for the common data requirements referred to in Article 2(1) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for applications and decisions are set out in Annex A to this Regulation.


2.   The formats and codes for the common data requirements referred to in Article 2(2) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex B to this Regulation.’;











(b)


paragraph 3 is deleted.










(c)


paragraph 4 is replaced by the following text:

‘4.   The formats and codes for the common data requirements referred to in Article 2(4) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex 9 to Commission Delegated Regulation (EU) 2016/341 (*1).


(*1)  Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1).’
                                                "
                        










(d)


the following paragraph 4a is inserted:

‘4a.   The formats and codes for the common data requirements referred to in Article 2(4a) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex C to this Regulation.’;















(2)


Article 55 is amended as follows:






(a)


in paragraph 1, the second subparagraph is replaced by the following:

                                          ‘From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the list of data which may be required by the Commission is laid down in Annex 21-03 to this Regulation.’;










(b)


paragraph 6 is replaced by the following:

‘6.   By way of derogation from paragraph 1, the Commission may require the following lists of data for purpose of surveillance at release for free circulation:






(a)


the list of data laid down in Annex 21-02 to this Regulation, until the date of deployment of the upgrading of the national import systems referred to in the Annex to Commission Implementing Decision (EU) 2019/2151 (*2);










(b)


the list of data laid down in Annex 21-01 to this Regulation, until the last date of the deployment window of the first phase of UCC Centralised Clearance for Import, referred to in the Annex to Implementing Decision (EU) 2019/2151.




By way of derogation from paragraph 1, the Commission may require the list of data laid down in Annex 21-01 or Annex 21-02 to this Regulation for purpose of surveillance at export, until the last date of the deployment window of the automated export system referred to in the Annex to Implementing Decision (EU) 2019/2151.


(*2)  Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168).’;"
                        














(3)


in Article 221, paragraph 4 is replaced by the following text:

‘4.   From the date referred to in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the customs office competent for the release for free circulation of goods in a consignment benefiting from relief from import duty under Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009, under a VAT scheme other than the special scheme for distance sales of goods imported from third territories or third countries referred to in Title XII, Chapter 6, Section 4, of Directive 2006/112/EC, shall be a customs office situated in the Member State where the dispatch or the transport of the goods ends.’;











(4)


in the Table of Contents, after Article 350, Title I (General Provisions) is amended as follows:






(a)


the title of Annex B is replaced by the following:

                                          ‘Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(2))’;










(b)


the following row is inserted after the row corresponding to ‘Annex B’:

                                          ‘Annex C – Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(4a))’;














(5)


Annex B is replaced by the text set out in Annex I to this Regulation;










(6)


a new Annex C as set out in Annex II to this Regulation is inserted after Annex B;










(7)


a new Annex 21-03 as set out in Annex III to this Regulation is inserted after Annex 21-02.






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.
Article 1(3) shall apply from 20 July 2020.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 8 February 2021.


For the Commission


The President

Ursula VON DER LEYEN
            





(1)  
            OJ L 269, 10.10.2013, p. 1.

(2)  Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).

(3)  Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1).

(4)  Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168).

(5)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

(6)  Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7).




ANNEX I




                     ‘ANNEX B

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

INTRODUCTORY NOTES








(1)


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












(2)


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












(3)


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












(4)


The cardinality at Master Consignment level (MC) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment level.












(5)


The cardinality at Master Consignment Goods Item level (MI) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment Goods Item level.












(6)


The cardinality at House Consignment level (HC) included in the table in Title I of this Annex indicates how many times the data element may be used at the House Consignment level.












(7)


The cardinality at House Consignment Goods Item level (HI) included in the table in Title I of this Annex indicates how many times the data element may be used at House Consignment Goods Item level.












(8)


The cardinality at Goods Shipment level (GS) included in the table in Title I of this Annex indicates how many times the data element may be used at Goods Shipment level.












(9)


The cardinality at Government Agency Goods Item level (SI) included in the table in Title I of this Annex indicates how many times the data element may be used at Government Agency Item level.












(10)


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












(11)


National codes can be used by Member States for data elements 11 10 000 000 Additional procedure, 12 01 000 000 Previous document (sub-element 12 01 005 000 Measurement unit and qualifier), 12 02 000 000 Additional information (sub-element 12 02 008 000 Code), 12 03 000 000 Supporting document (sub-elements 12 03 002 000 Type and 12 03 005 000), 12 04 000 000 Additional reference (sub-element 12 04 002 000 Type), 14 03 000 000 Duties and taxes (sub-element 14 03 039 000 Tax type and sub-element 14 03 040 005 Measurement unit and qualifier), 18 09 000 000 Commodity code (sub-element 18 09 060 000 National additional code), 16 04 000 000 Region of destination and 16 10 000 000 Region of dispatch. Member States shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes.












(12)


The term “type/length” in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:






a


alphabetic










n


numeric










an


alphanumeric




The number following the code indicates the admissible data length.
The following applies:
The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
Examples of field lengths and formats:






a1


1 alphabetic character, fixed length




n2


2 numeric characters, fixed length




an3


3 alphanumeric, fixed length




a..4


up to 4 alphabetic characters




n..5


up to 5 numeric characters




an..6


up to 6 alphanumeric characters




n..7,2


up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float
















(13)


The following references to codelists defined in international standards or in EU-legal acts are used:








 


Short name


Source


Definition




1.


Package Type Code


UN/ECE Recommendation 21


Package Type Code as defined in the latest version of Annex IV to UN/ECE Recommendation 21




2.


Currency Code


ISO 4217 


Three-letter alphabetic code defined by International Standard ISO 4217 




3.


GEONOM Code


Commission Regulation (EU) No


The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21).
In the context of transit operations, the ISO 3166- alpha-2 country code shall be used and the code “XI” shall be used for Northern Ireland.




4.


UN/LOCODE


UNECE Recommendation No. 16


UN/LOCODE as defined in UNECE Recommendation No. 16




5.


UN Number


ADR agreement


UN Number as set out in Annex A, Part 3, Table A (Dangerous Goods List) to the European Agreement Concerning the International Carriage of Dangerous Goods by Road




6.


Code for Types of Means of Transport


UNECE Recommendation No. 28


Code for types of means of transport as defined in UNECE Recommendation No. 28




7.


Code for nature of transaction


Commission Regulation (EU) No. 113/2010


Code for nature of transaction as defined in Annex II to Commission Regulation (EU) No. 113/2010




8.


UPU item nature indication codes


UPU code-list 136


UPU (Universal Postal Union) item nature indication codes as specified in UPU code list 136




9.


CUS codes


ECICS (European Customs Inventory of Chemical Substances)


Customs Union and Statistics (CUS) number assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations.









TITLE I



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


CHAPTER 1

Formats












Data element/class Data sub-element/sub-class Data sub-element number


Data element/class name


Data sub-element/ sub-class name


Data sub-element name


Format


Code-list in Title II (Y/N)


Notes




11 01 000 000


Declaration type


 


 


an..5


Y


 




11 02 000 000


Additional declaration type


 


 


a1


Y


 




11 03 000 000


Goods item number


 


 


n..5


N


 




11 04 00 0000


Specific circumstance indicator


 


 


an3


Y


 




11 05 000 000


Re-entry indicator


 


 


n1


Y


 




11 06 000 000


Split Consignment


 


 


 


N


 




11 06 001 000


 


Split consignment indicator


 


n1


Y


 




11 06 002 000


 


Previous MRN


 


an18


N


 




11 07 000 000


Security


 


 


n1


Y


 




11 08 000 000


Reduced dataset indicator


 


 


n1


Y


 




11 09 000 000


Procedure


 


 


 


N


 




11 09 001 000


 


Requested procedure


 


an2


Y


 




11 09 002 000


 


Previous procedure


 


an2


Y


 




11 10 000 000


Additional procedure


 


 


an3


Y


The Union codes are further specified in Title II.
Member States may define national codes. National codes must have the format n1an2.




12 01 000 000


Previous document


 


 


 


N


 




12 01 001 000


 


Reference number


 


an..70


N


 




12 01 002 000


 


Type


 


an4


N


The codes can be found in the TARIC database.




12 01 003 000


 


Type of packages


 


an..2


N


Package type code as referred to in introductory note 13 number 1.




12 01 004 000


 


Number of packages


 


n..8


N


 




12 01 005 000


 


Measurement unit and qualifier


 


an..4


N


The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.
If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.




12 01 006 000


 


Quantity


 


n..16,6


N


 




12 01 079 000


 


Complement of information


 


an..35


N


 




12 01 007 000


 


Goods item identifier


 


n..5


N


 




12 02 000 000


Additional information


 


 


 


N


 




12 02 008 000


 


Code


 


an5


Y


The Union codes are further specified in Title II.
Member States may define national codes. National codes must have the format a1an4.




12 02 009 000


 


Text


 


an..512


N


 




12 03 000 000


Supporting document


 


 


 


N


 




12 03 001 000


 


Reference number


 


an..70


N


 




12 03 002 000


 


Type


 


an4


N


The codes for Union or international documents, certificates and authorisations can be found in the TARIC database. Their format is a1an3.
For national documents, certificates and authorisations, Member States may define national codes. National codes must have the format n1an3.




12 03 010 000


 


Issuing Authority name


 


an..70


N


 




12 03 005 000


 


Measurement unit and qualifier


—


an..4


N


The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.




12 03 006 000


 


Quantity


—


n..16,6


N


 




12 03 011 000


 


Date of validity


 


an..19


N


 




12 03 012 000


 


Currency


 


a3


N


Currency code as referred to in introductory note 13 number 2.




12 03 013 000


 


Document Line Item Number


 


n..5


N


 




12 03 014 000


 


Amount


 


n..16,2


N


 




12 03 079 000


 


Complement of information


 


an..35


N


 




12 04 000 000


Additional reference


 


 


 


N


 




12 04 001 000


 


Reference number


 


an..70


N


 




12 04 002 000


 


Type


 


an4


N


Union codes can be found in the TARIC database. Their format is a1an3.
Member States may define national codes. National codes must have the format n1an3.




12 05 000 000


Transport document


 


 


 


N


 




12 05 001 000


 


Reference number


 


an..70


N


 




12 05 002 000


 


Type


 


an4


N


The codes can be found in the TARIC database.




12 06 000 000


TIR Carnet number


 


 


an..12


N


 




12 07 000 000


Referral request reference


 


 


an..17


N


 




12 08 000 000


Reference number/UCR


 


 


an..35


N


 




12 09 000 000


LRN


 


 


an..22


N


 




12 10 000 000


Deferred payment


 


 


an..35


N


 




12 11 000 000


Warehouse


 


 


 


N


 




12 11 002 000


 


Type


 


a1


Y


 




12 11 015 000


 


Identifier


 


an..35


N


 




12 12 000 000


Authorisation


 


 


 


N


 




12 12 002 000


 


Type


 


an..4


N


The codes can be found in the TARIC database.




12 12 001 000


 


Reference Number


 


an..35


N


 




12 12 080 000


 


Holder of authorisation


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.




13 01 000 000


Exporter


 


 


 


N


 




13 01 016 000


 


Name


 


an..70


N


 




13 01 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.
The structure of a third country unique identification number recognised by the Union is defined in Title II.




13 01 018 000


 


Address


 


 


N


 




13 01 018 019


 


 


Street and number


an..70


N


 




13 01 018 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 01 018 021


 


 


Postcode


an..17


N


 




13 01 018 022


 


 


City


an..35


N


 




13 02 000 000


Consignor


 


 


 


N


 




13 02 016 000


 


Name


 


an..70


N


 




13 02 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.
The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000  Identification number.




13 02 028 000


 


Type of person


 


n1


Y


 




13 02 018 000


 


Address


 


 


N


 




13 02 018 019


 


 


Street and number


an..70


N


 




13 02 018 023


 


 


Street


an..70


N


 




13 02 018 024


 


 


Street additional line


an..70


N


 




13 02 018 025


 


 


Number


an..35


N


 




13 02 018 026


 


 


P.O. box


an..70


N


 




13 02 018 027


 


 


Sub-division


an..35


N


 




13 02 018 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 02 018 021


 


 


Postcode


an..17


N


 




13 02 018 022


 


 


City


an..35


N


 




13 02 029 000


 


Communication


 


 


N


 




13 02 029 015


 


 


Identifier


an..512


N


 




13 02 029 002


 


 


Type


an..3


Y


 




13 02 074 000


 


Contact person


 


 


 


 




13 02 074 016


 


 


Name


an..70


N


 




13 02 074 075


 


 


Phone number


an..35


N


 




13 02 074 076


 


 


E-mail address


an..256


N


 




13 03 000 000


Consignee


 


 


 


N


 




13 03 016 000


 


Name


 


an..70


N


 




13 03 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.
The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000  Identification number.




13 03 028 000


 


Type of person


 


n1


Y


The Type of person code as defined in Title II for D.E.
13 02 028 000 (Consignor Type of Person) shall be used.




13 03 018 000


 


Address


 


 


N


 




13 03 018 019


 


 


Street and number


an..70


N


 




13 03 018 023


 


 


Street


an..70


N


 




13 03 018 024


 


 


Street additional line


an..70


N


 




13 03 018 025


 


 


Number


an..35


N


 




13 03 018 026


 


 


P.O. box


an..70


N


 




13 03 018 027


 


 


Sub-division


an..35


N


 




13 03 018 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 03 018 021


 


 


Postcode


an..17


N


 




13 03 018 022


 


 


City


an..35


N


 




13 03 029 000


 


Communication


 


 


N


 




13 03 029 015


 


 


Identifier


an..512


N


 




13 03 029 002


 


 


Type


an..3


Y


The Communication Type code as defined in Title II for D.E.
13 02 029 002 (Consignor- Communication- Type) shall be used.




13 04 000 000


Importer


 


 


 


N


 




13 04 016 000


 


Name


 


an..70


N


 




13 04 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.




13 04 018 000


 


Address


 


 


N


 




13 04 018 019


 


 


Street and number


an..70


N


 




13 04 018 029


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 04 018 021


 


 


Postcode


an..17


N


 




13 04 018 022


 


 


City


an..35


N


 




13 05 000 000


Declarant


 


 


 


N


 




13 05 016 000


 


Name


 


an..70


N


 




13 05 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.




13 05 018 000


 


Address


 


 


N


 




13 05 018 019


 


 


Street and number


an..70


N


 




13 05 018 023


 


 


Street


an..70


N


 




13 05 018 024


 


 


Street additional line


an..70


N


 




13 05 018 025


 


 


Number


an..35


N


 




13 05 018 026


 


 


P.O. box


an..70


N


 




13 05 018 027


 


 


Sub-division


an..35


N


 




13 05 018 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 05 018 021


 


 


Postcode


an..17


N


 




13 05 018 022


 


 


City


an..35


N


 




13 05 029 000


 


Communication


 


 


N


 




13 05 029 015


 


 


Identifier


an..512


N


 




13 05 029 002


 


 


Type


an..3


Y


The Communication Type code as defined in Title II for D.E.
13 02 029 002 (Consignor- Communication- Type) shall be used.




13 05 074 000


 


Contact person


 


 


N


 




13 05 074 016


 


 


Name


an..70


N


 




13 05 074 075


 


 


Phone number


an..35


N


 




13 05 074 076


 


 


E-mail address


an..256


N


 




13 06 000 000


Representative


 


 


 


N


 




13 06 016 000


 


Name


 


an..70


N


 




13 06 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.
The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000  Identification number




13 06 030 000


 


Status


 


n1


Y


 




13 06 018 000


 


Address


 


 


N


 




 


 


 


 


 


 


 




13 06 018 023


 


 


Street


an..70


N


 




13 06 018 024


 


 


Street additional line


an..70


N


 




13 06 018 025


 


 


Number


an..35


N


 




13 06 018 026


 


 


P.O. box


an..70


N


 




13 06 018 027


 


 


Sub-division


an..35


N


 




13 06 018 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 06 018 021


 


 


Postcode


an..17


N


 




13 06 018 022


 


 


City


an..35


N


 




13 06 029028


 


Communication


 


 


N


 




13 06 029 015


 


 


Identifier


an..512


N


 




13 06 029 002


 


 


Type


an..3


Y


The Communication Type code as defined in Title II for D.E.
13 02 029 002 (Consignor- Communication- Type) shall be used.




13 06 074 000


 


Contact person


 


 


N


 




13 06 074 016


 


 


Name


an..70


N


 




13 06 074 075


 


 


Phone number


an..35


N


 




13 06 074 076


 


 


E-mail address


an..256


N


 




13 07 000 000


Holder of the transit procedure


 


 


 


N


 




13 07 016 000


 


Name


 


an..70


N


 




13 07 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.




13 07 078 000


 


TIR Holder identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.




13 07 018 000


 


Address


 


 


N


 




13 07 019 019


 


 


Street and number


an..70


N


 




13 07 020 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 07 021 021


 


 


Postcode


an..17


N


 




13 07 022 022


 


 


City


an..35


N


 




13 07 074 000


 


Contact person


 


 


N


 




13 07 074 016


 


 


Name


an..70


N


 




13 07 074 075


 


 


Phone number


an..35


N


 




13 07 074 076


 


 


E-mail address


an..256


N


 




13 08 000 000


Seller


 


 


 


N


 




13 08 016 000


 


Name


 


an..70


N


 




13 08 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.
The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.
13 01 017 000 Identification number.




13 08 028 000


 


Type of person


 


n1


Y


The Type of person code as defined in Title II for D.E.
13 02 028 000 (Consignor- Type of Person) shall be used.




13 08 018 000


 


Address


 


 


N


 




13 08 018 019


 


 


Street and number


an..70


N


 




13 08 018 023


 


 


Street


an..70


N


 




13 08 018 024


 


 


Street additional line


an..70


N


 




13 08 018 025


 


 


Number


an..35


N


 




13 08 018 026


 


 


P.O. box


an..70


N


 




13 08 018 027


 


 


Sub-division


an..35


N


 




13 08 018 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 08 018 021


 


 


Postcode


an..17


N


 




13 08 018 022


 


 


City


an..35


N


 




13 08 029 000


 


Communication


 


 


N


 




13 08 029 015


 


 


Identifier


an..512


N


 




13 08 029 002


 


 


Type


an..3


Y


The Communication Type code as defined in Title II for D.E.
13 02 029 002 (Consignor- Communication- Type) shall be used.




13 09 000 000


Buyer


 


 


 


N


 




13 09 016 000


 


Name


 


an..70


N


 




13 09 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.
The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.
13 01 017 000 Identification number.




13 09 028 000


 


Type of person


 


n1


Y


The Type of person code as defined in Title II for D.E.
13 02 028 000 (Consignor - Type of Person) shall be used.




13 09 018 000


 


Address


 


 


N


 




13 09 018 019


 


 


Street and number


an..70


N


 




13 09 018 023


 


 


Street


an..70


N


 




13 09 018 024


 


 


Street additional line


an..70


N


 




13 09 018 025


 


 


Number


an..35


N


 




13 09 018 026


 


 


P.O. box


an..70


N


 




13 09 018 027


 


 


Sub-division


an..35


N


 




13 09 018 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 09 018 021


 


 


Postcode


an..17


N


 




13 09 018 022


 


 


City


an..35


N


 




13 09 029 000


 


Communication


 


 


N


 




13 09 029 015


 


 


Identifier


an..512


N


 




13 09 029 002


 


 


Type


an..3


Y


The Communication Type code as defined in Title II for D.E.
13 02 029 002 (Consignor – Communication- Type) shall be used.




13 10 000 000


Person notifying the arrival


 


 


 


N


 




13 10 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.




13 10 029 000


 


Communication


 


 


N


 




13 10 029 015


 


 


Identifier


an..512


N


 




13 10 029 002


 


 


Type


an..3


Y


The Communication Type code as defined in Title II for D.E.
13 02 029 002 (Consignor- Communication-Type) shall be used.




13 11 000 000


Person presenting the goods


 


 


 


N


 




13 11 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.




13 12 000 000


Carrier


 


 


 


N


 




13 12 016 000


 


Name


 


an..70


N


 




13 12 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.
The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.
13 01 017 000 Identification number.




13 12 018 000


 


Address


 


 


N


 




13 12 018 023


 


 


Street


an..70


N


 




13 12 018 024


 


 


Street additional line


an..70


N


 




13 12 018 025


 


 


Number


an..35


N


 




13 12 018 026


 


 


P.O. box


an..70


N


 




13 12 018 027


 


 


Sub-division


an..35


N


 




13 12 018 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 12 018 021


 


 


Postcode


an..17


N


 




13 12 018 022


 


 


City


an..35


N


 




13 12 029 000


 


Communication


 


 


N


 




13 12 029 015


 


 


Identifier


an..512


N


 




13 12 029 002


 


 


Type


an..3


Y


The Communication Type code as defined in Title II for D.E.
13 02 029 002 (Consignor- Communication- Type) shall be used.




13 12 074 000


 


Contact person


 


 


N


 




13 12 074 016


 


 


Name


an..70


N


 




13 12 074 075


 


 


Phone number


an..35


N


 




13 12 074 076


 


 


E-mail address


an..256


N


 




13 13 000 000


Notify party


 


 


 


N


 




13 13 016 000


 


Name


 


an..70


N


 




13 13 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.
The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1 301 017 000  Identification number.




13 13 028 000


 


Type of person


 


n1


Y


The Type of person code as defined in Title II for D.E.
13 02 028 000 (Consignor - Type of Person) shall be used.




13 13 018 000


 


Address


 


 


N


 




13 13 018 023


 


 


Street


an..70


N


 




13 13 018 024


 


 


Street additional line


an..70


N


 




13 13 018 025


 


 


Number


an..35


N


 




13 13 018 026


 


 


P.O. box


an..70


N


 




13 13 018 027


 


 


Sub-division


an..35


N


 




13 13 018 020


 


 


Country


a2


N


GEONOM code as referred to in introductory note 13 number 3.




13 13 018 021


 


 


Postcode


an..17


N


 




13 13 018 022


 


 


City


an..35


N


 




13 13 029 000


 


Communication


 


 


N


 




13 13 029 015


 


 


Identifier


an..512


N


 




13 13 029 002


 


 


Type


an..3


N


 




13 14 000 000


Additional supply chain actor


 


 


 


N


 




13 14 031 000


 


Role


 


a..3


Y


 




13 14 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.
The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E.
13 01 017 000 Identification number.




13 15 000 000


Supplementary declarant


 


 


 


N


 




13 15 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.




13 15 032 000


 


Supplementary filing type


 


an..3


Y


 




13 16 000 000


Additional fiscal reference


 


 


 


N


 




13 16 031 000


 


Role


 


an3


Y


 




13 16 034 000


 


VAT identification number


 


an..17


N


 




13 17 000 000


Person lodging the customs goods manifest


 


 


 


N


 




13 17 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01




13 18 000 000


Person requesting a proof of the customs status of Union goods


 


 


 


N


.




13 18 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01




13 19 000 000


Person notifying the arrival of goods following movement under temporary storage


 


 


 


N


 




13 19 017 000


 


Identification number


 


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01




13 20 000 000


Person providing a guarantee


 


 


 


N


 




13 20 017 000


 


Identification number


 


an..17


 


The structure of the EORI number is defined in Title II of Annex 12-01




13 21 000 000


Person paying the customs duty


 


 


 


N


 




13 21 017 000


 


Identification number


 


an..17


 


The structure of the EORI number is defined in Title II of Annex 12-01




14 01 000 000


Delivery terms


 


 


 


N


 




14 01 035 000


 


INCOTERM code


 


a3


Y


The codes and headings describing the commercial contract are defined in Title II.




14 01 036 000


 


UN/LOCODE


 


an..17


N


UN/LOCODE as referred to in introductory note 13 number 4.




14 01 020 000


 


Country


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




14 01 037 000


 


Location


 


an..35


N


 




14 02 000 000


Transport charges


 


 


 


N


 




14 02 038 000


 


Method of payment


 


a1


Y


 




14 03 000 000


Duties and taxes


 


 


 


N


 




14 03 039 000


 


Tax type


 


an3


Y


The Union codes are further specified in Title II
Member States may define national codes. National codes must have the format n1an2.




14 03 038 000


 


Method of payment


 


a1


Y


 




14 03 042 000


 


Payable tax amount


 


n..16,2


N


 




14 03 040 000


 


Tax base


 


 


N


 




14 03 040 041


 


 


Tax rate


n..17,3


N


 




14 03 040 005


 


 


Measurement unit and qualifier


an..4


N


The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.




14 03 040 006


 


 


Quantity


n..16,6


N


 




14 03 040 014


 


 


Amount


n..16,2


N


 




14 03 040 043


 


 


Tax amount


n..16,6


N


 




14 16 000 000


Total duties and taxes amount


 


 


n..16,2


N


 




14 17 000 000


Internal currency unit


 


 


a3


N


Currency code as referred to in introductory note 13 number 2.




14 04 000 000


Additions and deductions


 


 


 


N


 




14 04 008 000


 


Code


 


a2


Y


 




14 04 014 000


 


Amount


 


n..16,2


N


 




14 05 000 000


Invoice currency


 


 


a3


N


Currency code as referred to in introductory note 13 number 2.




14 06 000 000


Total amount invoiced


 


 


n..16,2


N


 




14 07 000 000


Valuation indicators


 


 


an4


Y


 




14 08 000 000


Item amount invoiced


 


 


n..16,2


N


 




14 09 000 000


Exchange rate


 


 


n..12,5


N


 




14 10 000 000


Valuation method


 


 


n1


Y


 




14 11 000 000


Preference


 


 


n3


Y


 




14 12 000 000


Postal value


 


 


 


N


 




14 12 012 000


 


Currency code


 


a3


N


Currency code as referred to in introductory note 13 number 2.




14 12 0140 00


 


Amount


 


n..16,2


N


 




14 13 000 000


Postal charges


 


 


 


N


 




14 13 012 000


 


Currency code


 


a3


N


Currency code as referred to in introductory note 13 number 2.




14 13 014 000


 


Amount


 


n..16,2


N


 




14 14 000 000


Intrinsic value


 


 


 


N


 




14 14 012 000


 


Currency code


 


a3


N


Currency code as referred to in introductory note 13 number 2.




14 14 014 000


 


Amount


 


n..16,2


N


 




14 15 000 000


Transport and insurance costs to the destination


 


 


 


N


 




14 15 012 000


 


Currency code


 


a3


N


Currency code as referred to in introductory note 13 number 2.




14 15 014 000


 


Amount


 


n..16,2


N


 




15 01 000 000


Estimated date and time of departure


 


 


an..19


N


 




15 02 000 000


Actual date and time of departure


 


 


an..19


N


 




15 03 000 000


Estimated date and time of arrival


 


 


an..19


N


 




15 04 000 000


Estimated date and time of arrival at the port of unloading


 


 


an..19


N


 




15 05 000 000


Actual date and time of arrival


 


 


an..19


N


 




15 06 000 000


Declaration date


 


 


an..19


N


 




15 07 000 000


Requested validity of the proof


 


 


n..3


N


 




15 08 000 000


Date and time of presentation of the goods


 


 


an..19


N


 




15 09 000 000


Date of acceptance


 


 


an..19


N


 




16 02 000 000


Addressed Member State


 


 


 


N


 




16 02 020 000


 


Country


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




16 03 000 000


Country of destination


 


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.
In the context of transit operations, The ISO 3166- alpha-2 country code shall be used




16 04 000 000


Region of destination


 


 


an..35


N


Codes are defined by the Member State concerned.




16 05 000 000


Place of delivery


 


 


 


N


 




16 05 036 000


 


UN/LOCODE


 


an..17


N


UN/LOCODE as referred to in introductory note 13 number 4.




16 05 020 000


 


Country


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




16 05 037 000


 


Location


 


an..35


N


 




16 06 000 000


Country of dispatch


 


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




16 07 000 000


Country of export


 


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




16 08 000 000


Country of origin


 


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




16 09 000 000


Country of preferential origin


 


 


an..4


N


GEONOM code as referred to in introductory note 13 number 3.
Where the proof of origin refers to a region/group of countries, use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87.




16 10 000 000


Region of dispatch


 


 


an..9


N


Codes are defined by the Member State concerned.




16 11 000 000


Countries of routing of means of transport


 


 


 


N


 




16 11 020 000


 


Country


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




16 12 000 000


Country of routing of consignment


 


 


 


N


 




16 12 020 000


 


Country


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




16 13 000 000


Place of loading


 


 


 


N


 




16 13 036 000


 


UN/LOCODE


 


an..17


N


UN/LOCODE as referred to in introductory note 13 number 4.




16 13 020 000


 


Country


 


a2


N


Where the place of loading is not coded according to the UN/LOCODE, the country where the place of loading is located is identified by the GEONOM code as referred to in introductory note 13 number 3.




16 13 037 000


 


Location


 


an..35


N


 




16 14 000 000


Place of unloading


 


 


 


N


 




16 14 036 000


 


UN/LOCODE


 


an..17


N


UN/LOCODE as referred to in introductory note 13 number 4.




16 14 020 000


 


Country


 


a2


N


Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the GEONOM code as referred to in introductory note 13 number 3.




16 14 037 000


 


Location


 


an..35


N


 




16 15 000 000


Location of goods


 


 


 


N


Only one type for location of goods can be used.




16 15 045 000


 


Type of location


 


a1


Y


 




16 15 046 000


 


Qualifier of identification


 


a1


Y


 




16 15 036 000


 


UN/LOCODE


 


an..17


N


UN/LOCODE as referred to in introductory note 13 number 4.




16 15 047 000


 


Customs office


 


 


N


 




16 15 047 001


 


 


Reference number


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




16 15 048 000


 


GNSS


 


 


N


 




16 15 048 049


 


 


Latitude


an..17


N


 




16 15 048 050


 


 


Longitude


an..17


N


 




16 15 051 000


 


Economic operator


 


 


N


 




16 15 051 017


 


 


Identification number


an..17


N


The structure of the EORI number is defined in Title II of Annex 12-01.




16 15 052 000


 


Authorisation number


 


an..35


N


 




16 15 053 000


 


Additional identifier


 


an..4


N


 




16 15 018 000


 


Address


 


 


N


 




16 15 018 019


 


 


Street and number


an..70


N


 




16 15 018 021


 


 


Postcode


an..17


N


 




16 15 018 022


 


 


City


an..35


N


GEONOM code as referred to in introductory note 13 number 3.




16 15 018 020


 


 


Country


a2


N


 




16 15 081 000


 


Postcode Address


 


 


 


 




16 15 081 021


 


 


Postcode


an..17


N


 




16 15 081 025


 


 


House Number


an..35


N


 




16 15 081 020


 


 


Country


a2


N


 




16 15 074 000


 


Contact person


 


 


N


 




16 15 074 016


 


 


Name


an..70


N


 




16 15 074 075


 


 


Phone number


an..35


N


 




16 15 074 076


 


 


E-mail address


an..256


N


 




16 16 000 000


Place of acceptance


 


 


 


N


 




16 16 036 000


 


UN/LOCODE


 


an..17


N


UN/LOCODE as referred to in introductory note 13 number 4.




16 16 020 000


 


Country


 


a2


N


Where the place of acceptance is not coded according to the UN/LOCODE, the country where the place of acceptance is located is identified by the GEONOM code as referred to in introductory note 13 number 3.




16 16 037 000


 


Location


 


an..35


N


 




16 17 000 000


Binding itinerary


 


 


n1


Y


 




17 01 000 000


Customs office of exit


 


 


 


N


 




17 01 001 000


 


Reference number


 


an8


N


The structure of the customs office identifier is defined in Title II.




17 02 000 000


Customs office of export


 


 


 


N


 




17 02 001 000


 


Reference number


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




17 03 000 000


Customs office of departure


 


 


 


N


 




17 03 001 000


 


Reference number


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




17 04 000 000


Customs office of transit


 


 


 


N


 




17 04 001 000


 


Reference number


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




17 05 000 000


Customs office of destination


 


 


 


N


 




17 05 001 000


 


Reference number


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




17 06 000 000


Customs office of exit for transit


 


 


 


N


 




17 06 001 000


 


Reference number


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




17 07 000 000


Customs office of first entry


 


 


 


N


 




17 07 001 000


 


Reference number


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




17 08 000 000


Actual Customs office of first entry


 


 


 


N


 




17 08 001 000


 


Reference number


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




17 09 000 000


Customs office of presentation


 


 


 


N


 




17 09 001 000


 


Reference number


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




17 10 000 000


Supervising customs office


 


 


 


N


 




17 10 001 000


 


Reference number


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




18 01 000 000


Net mass


 


 


n..16,6


N


 




18 02 000 000


Supplementary units


 


 


n..16,6


N


 




18 03 000 000


Total gross mass


 


 


n..16,6


N


 




18 04 000 000


Gross mass


 


 


n..16,6


N


 




18 05 000 000


Description of goods


 


 


an..512


N


 




18 06 000 000


Packaging


 


 


 


N


 




18 06 003 000


 


Type of packages


 


an2


N


Package type code as referred to in introductory note 13 number 1.




18 06 004 000


 


Number of packages


 


n..8


N


 




18 06 054 000


 


Shipping marks


 


an..512


N


 




18 07 000 000


Dangerous goods


 


 


 


N


 




18 07 055 000


 


UN number


 


an4


N


UN number as referred to in introductory note 13 number 5.




18 08 000 000


CUS code


 


 


an9


N


CUS Code as referred to in introductory note 13 number 9




18 09 000 000


Commodity code


 


 


 


N


 




18 09 056 000


 


Harmonized System sub-heading code


 


an6


N


 




18 09 057 000


 


Combined nomenclature code


 


an2


N


 




18 09 058 000


 


TARIC code


 


an2


N


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




18 09 059 000


 


TARIC additional code


 


an4


N


To be completed in accordance with the TARIC codes (additional codes).




18 09 060 000


 


National additional code


 


an..4


N


Codes to be adopted by the Member States concerned




18 10 000 000


Type of goods


 


 


a..3


N


UPU Item nature indication codes as referred to in introductory note 13 number 8




19 01 000 000


Container indicator


 


 


n1


Y


 




19 02 000 000


Conveyance reference number


 


 


an..17


N


 




19 03 000 000


Mode of transport at the border


 


 


n1


Y


 




19 04 000 000


Inland mode of transport


 


 


n1


Y


The codes provided for in Title II as regards D.E.19 03 000 000 Mode of transport at the border shall be used.




19 05 000 000


Departure transport means


 


 


 


N


 




19 05 061 000


 


Type of identification


 


n2


Y


 




19 05 017 000


 


Identification number


 


an..35


N


 




19 05 062 000


 


Nationality


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




19 06 000 000


Arrival transport means


 


 


 


-


 




19 06 061 000


 


Type of identification


 


n2


Y


The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification.




19 06 017 000


 


Identification number


 


an..35


N


 




19 07 000 000


Transport Equipment


 


 


 


N


 




19 07 063 000


 


Container identification number


 


an..17


N


 




19 07 044 000


 


Goods reference


 


n..5


N


 




19 07 064 000


 


Container size and type identification


 


an..10


Y


 




19 07 065 000


 


Container packed status


 


an..3


Y


 




19 07 066 000


 


Container supplier type code


 


an..3


Y


 




19 08 000 000


Active border transport means


 


 


 


N


 




19 08 061 000


 


Type of identification


 


n2


Y


The codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification.




19 08 017 000


 


Identification number


 


an..35


N


 




19 08 062 000


 


Nationality


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




19 08 067 000


 


Type of means of transport


 


an..4


N


Code for type of means of transport as referred to in introductory note 13 number 6.




19 09 000 000


Passive border transport means


 


 


 


N


 




19 09 061 000


 


Type of identification


 


n2


Y


The codes defined in Title II for D.E. 1 905 061 000  Type of identification shall be used for the type of identification




19 09 017 000


 


Identification number


 


an..35


N


 




19 09 062 000


 


Nationality


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




19 09 067 000


 


Type of means of transport


 


an..4


N


Code for type of means of transport as referred to in introductory note 13 number 6.




19 10 000 000


Seal


 


 


 


N


 




19 10 068 000


 


Number of seals


 


n..4


N


 




19 10 015 000


 


Identifier


 


an..20


N


 




19 11 000 000


Receptacle identification number


 


 


an..35


N


 




99 01 000 000


Quota order number


 


 


an6


N


 




99 02 000 000


Guarantee type


 


 


an1


Y


 




99 03 000 000


Guarantee reference


 


 


 


N


 




99 03 069 000


 


GRN


 


an..24


N


 




99 03 070 000


 


Access code


 


an..4


N


 




99 03 012 000


 


Currency


 


a3


N


Currency code as referred to in introductory note 13 number 2.




99 03 071 000


 


Amount to be covered


 


n..16,2


N


 




99 03 072 000


 


Customs office of guarantee


 


an8


N


The identifier of the customs office shall follow the structure defined for D.E.
17 01 001 000 Reference number




99 03 073 000


 


Other guarantee reference


 


an..35


N


 




99 04 000 000


Guarantee not valid in


 


 


a2


N


GEONOM code as referred to in introductory note 13 number 3.




99 05 000 000


Nature of transaction


 


 


n..2


N


Code for nature of transaction as referred to in introductory note 13 number 7.




99 06 000 000


Statistical value


 


 


n..16,2


N


 




CHAPTER 2

Cardinalities



Cardinalities for Declaration levels








MC


1x (per declaration)




MI


9,999x (per MC)




HC


99,999x (per MC for entry)




HC


999x (per MC for transit)




HI


9,999x (per HC)




GS


1x (per declaration in export and import)




GS


9,999x (per recapitulative supplementary declaration)




GS


1x (per HC)




SI


9,999x (per GS)






Cardinalities for data classes
















Data element/class Data sub-element/sub-class


Data element/class name


Data sub-element/ sub-class name


Cardinality Declaration


Cardinality MC


Cardinality MI


Cardinality HC


Cardinality HI


Cardinality GS


Cardinality SI




11 01 000 000


Declaration type


 


1x


 


 


 


1x


 


 




11 02 000 000


Additional declaration type


 


1x


 


 


 


 


 


 




11 03 000 000


Goods item number


 


 


 


1x


 


1x


 


1x




11 04 000 000


Specific circumstance indicator


 


1x


 


 


 


 


 


 




11 05 000 000


Re-entry indicator


 


1x


 


 


 


 


 


 




11 06 000 000


Split Consignment


 


1x


 


 


 


 


 


 




11 06 001 000


 


Split consignment indicator


1x


 


 


 


 


 


 




11 06 002 000


 


Previous MRN


1x


 


 


 


 


 


 




11 07 000 000


Security


 


1x


 


 


 


 


 


 




11 08 000 000


Reduced dataset indicator


 


1x


 


 


 


 


 


 




11 09 000 000


Procedure


 


 


 


 


 


 


 


1x




11 09 001 000


 


Requested procedure


 


 


 


 


 


 


1x




11 09 002 000


 


Previous procedure


 


 


 


 


 


 


1x




11 10 000 000


Additional procedure


 


 


 


 


 


 


 


99x




12 01 000 000


Previous document


 


9,999x


9,999x


99x


99x


99x


99x


99x




12 01 001 000


 


Reference number


1x


1x


1x


1x


1x


1x


1x




12 01 002 000


 


Type


1x


1x


1x


1x


1x


1x


1x




12 01 003 000


 


Type of packages


 


 


1x


 


1x


 


1x




12 01 004 000


 


Number of packages


 


 


1x


 


1x


 


1x




12 01 005 000


 


Measurement unit and qualifier


 


 


1x


 


1x


 


1x




12 01 006 000


 


Quantity


 


 


1x


 


1x


 


1x




12 01 079 000


 


Complement of information


 


1x


 


1x


1x


 


 




12 01 007 000


 


Goods item identifier


 


1x


1x


1x


1x


 


1x




12 02 000 000


Additional information


 


 


99x


99x


99x


99x


99x


99x




12 02 008 000


 


Code


 


1x


1x


1x


1x


1x


1x




12 02 009 000


 


Text


 


1x


1x


1x


1x


1x


1x




12 03 000 000


Supporting document


 


 


99x


99x


99x


99x


99x


99x




12 03 001 000


 


Reference number


 


1x


1x


1x


1x


1x


1x




12 03 002 000


 


Type


 


1x


1x


1x


1x


1x


1x




12 03 010 000


 


Issuing Authority name


 


 


 


 


 


1x


1x




12 03 005 000


 


Measurement unit and qualifier


 


 


 


 


 


 


1x




12 03 006 000


 


Quantity


 


 


 


 


 


 


1x




12 03 011 000


 


Date of validity


 


 


 


 


 


1x


1x




12 03 012 000


 


Currency


 


 


 


 


 


 


1x




12 03 013 000


 


Document Line Item Number


 


1x


 


 


1x


1x


1x




12 03 014 000


 


Amount


 


 


 


 


 


 


1x




12 03 079 000


 


Complement of information


 


1x


 


 


1x


 


 




12 04 000 000


Additional reference


 


 


99x


99x


99x


99x


99x


99x




12 04 001 000


 


Reference number


 


1x


 


1x


1x


1x


1x




12 04 002 000


 


Type


 


1x


1x


1x


1x


1x


1x




12 05 000 000


Transport document


 


9,999x


99x


 


99x


 


99x


99x




12 05 001 000


 


Reference number


1x


1x


 


1x


 


1x


1x




12 05 002 000


 


Type


1x


1x


 


1x


 


1x


1x




12 06 000 000


TIR Carnet number


 


1x


 


 


 


 


 


 




12 07 000 000


Referral request reference


 


1x


 


 


 


 


 


 




12 08 000 000


Reference number/UCR


 


 


1x


1x


1x


1x


1x


1x




12 09 000 000


LRN


 


1x


 


 


 


 


 


 




12 10 000 000


Deferred payment


 


9x


 


 


 


 


 


 




12 11 000 000


Warehouse


 


 


1x


 


 


 


1x


 




12 11 002 000


 


Type


 


1x


 


 


 


1x


 




12 11 015 000


 


Identifier


 


1x


 


 


 


1x


 




12 12 000 000


Authorisation


 


99x


 


 


 


 


 


99x




12 12 002 000


 


Type


1x


 


 


 


 


 


1x




12 12 001 000


 


Reference Number


1x


 


 


 


 


 


1x




12 12 080 000


 


Holder of authorisation


1x


 


 


 


 


 


1x




13 01 000 000


Exporter


 


1x


 


 


 


 


1x


1x




13 01 016 000


 


Name


1x


 


 


 


 


1x


1x




13 01 017 000


 


Identification number


1x


 


 


 


 


1x


1x




13 01 018 000


 


Address


1x


 


 


 


 


1x


1x




13 02 000 000


Consignor


 


 


1x


1x


1x


 


1x


1x




13 02 016 000


 


Name


 


1x


1x


1x


 


1x


1x




13 02 017 000


 


Identification number


 


1x


1x


1x


 


1x


1x




13 02 028 000


 


Type of person


 


1x


1x


1x


 


1x


1x




13 02 018 000


 


Address


 


1x


1x


1x


 


1x


1x




13 02 029 000


 


Communication


 


9x


 


9x


 


 


 




13 02 074 000


 


Contact person


 


9x


 


9x


9x


 


 




13 03 000 000


Consignee


 


1x


1x


1x


1x


1x


1x


1x




13 03 016 000


 


Name


1x


1x


1x


1x


1x


1x


1x




13 03 017 000


 


Identification number


1x


1x


1x


1x


1x


1x


1x




13 03 028 000


 


Type of person


 


1x


 


1x


 


 


 




13 03 018 000


 


Address


1x


1x


1x


1x


1x


1x


1x




13 03 029 000


 


Communication


 


9x


 


9x


 


 


 




13 04 000 000


Importer


 


1x


 


 


 


 


 


 




13 04 016 000


 


Name


1x


 


 


 


 


 


 




13 04 017 000


 


Identification number


1x


 


 


 


 


 


 




13 04 018 000


 


Address


1x


 


 


 


 


 


 




13 05 000 000


Declarant


 


1x


 


 


 


 


 


 




13 05 016 000


 


Name


1x


 


 


 


 


 


 




13 05 017 000


 


Identification number


1x


 


 


 


 


 


 




13 05 018 000


 


Address


1x


 


 


 


 


 


 




13 05 029 000


 


Communication


9x


 


 


 


 


 


 




13 05 074 000


 


Contact person


9x


 


 


 


 


 


 




13 06 000 000


Representative


 


1x


 


 


 


 


 


 




13 06 016 000


 


Name


1x


 


 


 


 


 


 




13 06 017 000


 


Identification number


1x


 


 


 


 


 


 




13 06 030 000


 


Status


1x


 


 


 


 


 


 




13 06 018 000


 


Address


1x


 


 


 


 


 


 




13 06 029 028


 


Communication


9x


 


 


 


 


 


 




13 06 074 000


 


Contact person


9x


 


 


 


 


 


 




13 07 000 000


Holder of the transit procedure


 


1x


 


 


 


 


 


 




13 07 016 000


 


Name


1x


 


 


 


 


 


 




13 07 017 000


 


Identification number


1x


 


 


 


 


 


 




13 07 078 000


 


TIR Holder identification number


1x


 


 


 


 


 


 




13 07 018 000


 


Address


1x


 


 


 


 


 


 




13 07 074 000


 


Contact person


1x


 


 


 


 


 


 




13 08 000 000


Seller


 


 


 


 


 


 


1x


1x




13 08 016 000


 


Name


 


 


 


 


 


1x


1x




13 08 017 000


 


Identification number


 


 


 


 


 


1x


1x




13 08 028 000


 


Type of person


 


 


 


 


 


1x


1x




13 08 018 000


 


Address


 


 


 


 


 


1x


1x




13 08 029 000


 


Communication


 


 


 


 


 


9x


 




13 09 000 000


Buyer


 


 


 


 


 


 


1x


1x




13 09 016 000


 


Name


 


 


 


 


 


1x


1x




13 09 017 000


 


Identification number


 


 


 


 


 


1x


1x




13 09 028 000


 


Type of person


 


 


 


 


 


1x


1x




13 09 018 000


 


Address


 


 


 


 


 


1x


1x




13 09 029 000


 


Communication


 


 


 


 


 


9x


 




13 10 000 000


Person notifying the arrival


 


1x


 


 


 


 


 


 




13 10 017 000


 


Identification number


1x


 


 


 


 


 


 




13 10 029 000


 


Communication


9x


 


 


 


 


 


 




13 11 000 000


Person presenting the goods


 


1x


 


 


 


 


 


 




13 11 017 000


 


Identification number


1x


 


 


 


 


 


 




13 12 000 000


Carrier


 


 


1x


 


1x


 


 


 




13 12 016 000


 


Name


 


1x


 


 


 


 


 




13 12 017 000


 


Identification number


 


1x


 


1x


 


 


 




13 12 018 000


 


Address


 


1x


 


 


 


 


 




13 12 029 000


 


Communication


 


9x


 


 


 


 


 




13 12 074 000


 


Contact person


 


9x


 


 


 


 


 




13 13 000 000


Notify party


 


 


1x


 


1x


 


 


 




13 13 016 000


 


Name


 


1x


 


1x


 


 


 




13 13 017 000


 


Identification number


 


1x


 


1x


 


 


 




13 13 028 000


 


Type of person


 


1x


 


1x


 


 


 




13 13 018 000


 


Address


 


1x


 


1x


 


 


 




13 13 029 000


 


Communication


 


9x


 


9x


 


 


 




13 14 000 000


Additional supply chain actor


 


 


99x


99x


99x


99x


99x


99x




13 14 031 000


 


Role


 


1x


1x


1x


1x


1x


1x




13 14 017 000


 


Identification number


 


1x


1x


1x


1x


1x


1x




13 15 000 000


Supplementary declarant


 


 


1x


 


1x


 


 


 




13 15 017 000


 


Identification number


 


1x


 


1x


 


 


 




13 15 032 000


 


Supplementary filing type


 


1x


 


1x


 


 


 




13 16 000 000


Additional fiscal reference


 


 


 


 


 


 


99x


99x




13 16 031 000


 


Role


 


 


 


 


 


1x


1x




13 16 034 000


 


VAT identification number


 


 


 


 


 


1x


1x




13 17 000 000


Person lodging the customs goods manifest


 


1x


 


 


 


 


 


 




13 17 017 000


 


Identification number


1x


 


 


 


 


 


 




13 18 000 000


Person requesting a proof of the customs status of Union goods


 


1x


 


 


 


 


 


 




13 18 017 000


 


Identification number


1x


 


 


 


 


 


 




13 19 000 000


Person notifyng the arrival of goods following movement under temporary storage


 


1x


 


 


 


 


 


 




13 19 017 000


 


Identification number


1x


 


 


 


 


 


 




13 20 000 000


Person providing a guarantee


 


1x


 


 


 


 


 


 




13 20 017 000


 


Identification number


1x


 


 


 


 


 


 




13 21 000 000


Person paying the customs duty


 


1x


 


 


 


 


 


 




13 21 017 000


 


Identification number


1x


 


 


 


 


 


 




14 01 000 000


Delivery terms


 


 


 


 


 


 


1x


 




14 01 035 000


 


INCOTERM code


 


 


 


 


 


1x


 




14 01 036 000


 


UN/LOCODE


 


 


 


 


 


1x


 




14 01 020 000


 


Country


 


 


 


 


 


1x


 




14 01 037 000


 


Location


 


 


 


 


 


1x


 




14 02 000 000


Transport charges


 


 


1x


1x


1x


 


 


 




14 02 038 000


 


Method of payment


 


1x


1x


1x


 


 


 




14 03 000 000


Duties and taxes


 


 


 


 


 


 


 


99x




14 03 039 000


 


Tax type


 


 


 


 


 


 


1x




14 03 038 000


 


Method of payment


 


 


 


 


 


 


99x




14 03 042 000


 


Payable tax amount


 


 


 


 


 


 


1x




14 03 040 000


 


Tax base


 


 


 


 


 


 


99x




14 16 000 000


 


Total duties and taxes amount


 


 


 


 


 


 


1x




14 17 000 000


Internal currency unit


 


1x


 


 


 


 


 


 




14 04 000 000


Additions and deductions


 


 


 


 


 


 


99x


99x




14 04 008 000


 


Code


 


 


 


 


 


1x


1x




14 04 014 000


 


Amount


 


 


 


 


 


1x


1x




14 05 000 000


Invoice currency


 


1x


 


 


 


 


1x


 




14 06 000 000


Total amount invoiced


 


1x


 


 


 


 


1x


 




14 07 000 000


Valuation indicators


 


 


 


 


 


 


 


1x




14 08 000 000


Item amount invoiced


 


 


 


 


 


 


 


1x




14 09 000 000


Exchange rate


 


1x


 


 


 


 


 


 




14 10 000 000


Valuation method


 


 


 


 


 


 


 


1x




14 11 000 000


Preference


 


 


 


 


 


 


 


1x




14 12 000 000


Postal value


 


 


 


 


 


1x


 


1x




14 12 012 000


 


Currency code


 


 


 


 


1x


 


1x




14 12 014 000


 


Amount


 


 


 


 


1x


 


1x




14 13 000 000


Postal charges


 


1x


 


 


1x


 


 


 




14 13 012 000


 


Currency code


1x


 


 


1x


 


 


 




14 13 014 000


 


Amount


1x


 


 


1x


 


 


 




14 14 000 000


Intrinsic value


 


 


 


 


 


 


 


1x




14 14 012 000


 


Currency code


 


 


 


 


 


 


1x




14 14 014 000


 


Amount


 


 


 


 


 


 


1x




14 15 000 000


Transport and insurance costs to the destination


 


 


 


 


 


 


1x


1x




14 15 012 000


 


Currency code


 


 


 


 


 


1x


1x




14 15 014 000


 


Amount


 


 


 


 


 


1x


1x




15 01 000 000


Estimated date and time of departure


 


1x


 


 


 


 


 


 




15 02 000 000


Actual date and time of departure


 


1x


 


 


 


 


 


 




15 03 000 000


Estimated date and time of arrival


 


1x


 


 


 


 


 


 




15 04 000 000


Estimated date and time of arrival at the port of unloading


 


1x


1x


 


 


 


 


 




15 05 000 000


Actual date and time of arrival


 


1x


 


 


 


 


 


 




15 06 000 000


Declaration date


 


1x


 


 


 


 


 


 




15 07 000 000


Requested validity of the proof


 


1x


 


 


 


 


 


 




15 08 000 000


Date and time of presentation of the goods


 


1x


 


 


 


 


 


 




15 09 000 000


Date of acceptance


 


 


 


 


 


 


1x


1x




16 02 000 000


Addressed Member State


 


1x


 


 


 


 


 


 




16 02 020 000


 


Country


1x


 


 


 


 


 


 




16 03 000 000


Country of destination


 


 


1x


 


 


1x


1x


1x




16 04 000 000


Region of destination


 


 


 


 


 


 


1x


1x




16 05 000 000


Place of delivery


 


 


1x


 


1x


 


 


 




16 05 036 000


 


UN/LOCODE


 


1x


 


1x


 


 


 




16 05 020 000


 


Country


 


1x


 


1x


 


 


 




16 05 037 000


 


Location


 


1x


 


1x


 


 


 




16 06 000 000


Country of dispatch


 


 


1x


 


1x


1x


1x


1x




16 07 000 000


Country of export


 


 


 


 


 


 


1x


1x




16 08 000 000


Country of origin


 


 


 


 


 


1x


 


1x




16 09 000 000


Country of preferential origin


 


 


 


 


 


 


 


1x




16 10 000 000


Region of dispatch


 


 


 


 


 


 


 


1x




16 11 000 000


Countries of routing of means of transport


 


99x


 


 


 


 


 


 




16 11 020 000


 


Country


1x


 


 


 


 


 


 




16 12 000 000


Country of routing of consignment


 


 


99x


 


99x


 


 


 




16 12 020 000


 


Country


 


1x


 


1x


 


 


 




16 13 000 000


Place of loading


 


 


1x


 


 


 


 


 




16 13 036 000


 


UN/LOCODE


 


1x


 


 


 


 


 




16 13 020 000


 


Country


 


1x


 


 


 


 


 




16 13 037 000


 


Location


 


1x


 


 


 


 


 




16 14 000 000


Place of unloading


 


 


1x


 


 


 


 


 




16 14 036 000


 


UN/LOCODE


 


1x


 


 


 


 


 




16 14 020 000


 


Country


 


1x


 


 


 


 


 




16 14 037 000


 


Location


 


1x


 


 


 


 


 




16 15 000 000


Location of goods


 


 


1x


 


 


 


1x


 




16 15 045 000


 


Type of location


 


1x


 


 


 


1x


 




16 15 046 000


 


Qualifier of identification


 


1x


 


 


 


1x


 




16 15 036 000


 


UN/LOCODE


 


1x


 


 


 


1x


 




16 15 047 000


 


Customs office


 


1x


 


 


 


1x


 




16 15 048 000


 


GNSS


 


1x


 


 


 


1x


 




16 15 051 000


 


Economic operator


 


1x


 


 


 


1x


 




16 15 052 000


 


Authorisation number


 


1x


 


 


 


1x


 




16 15 053 000


 


Additional identifier


 


1x


 


 


 


1x


 




16 15 018 000


 


Address


 


1x


 


 


 


1x


 




16 15 081 000


 


Postcode Address


 


1x


 


 


 


1x


 




16 15 074 000


 


Contact person


 


9x


 


 


 


9x


 




16 16 000 000


Place of acceptance


 


 


1x


 


1x


 


 


 




16 16 036 000


 


UN/LOCODE


 


1x


 


1x


 


 


 




16 16 020 000


 


Country


 


1x


 


1x


 


 


 




16 16 037 000


 


Location


 


1x


 


1x


 


 


 




16 17 000 000


Binding itinerary


 


1x


 


 


 


 


 


 




17 01 000 000


Customs office of exit


 


1x


 


 


 


 


 


 




17 01 001 000


 


Reference number


1x


 


 


 


 


 


 




17 02 000 000


Customs office of export


 


1x


 


 


 


 


 


 




17 02 001 000


 


Reference number


1x


 


 


 


 


 


 




17 03 000 000


Customs office of departure


 


1x


 


 


 


 


 


 




17 03 001 000


 


Reference number


1x


 


 


 


 


 


 




17 04 000 000


Customs office of transit


 


9x


 


 


 


 


 


 




17 04 001 000


 


Reference number


1x


 


 


 


 


 


 




17 05 000 000


Customs office of destination


 


1x


 


 


 


 


 


 




17 05 001 000


 


Reference number


1x


 


 


 


 


 


 




17 06 000 000


Customs office of exit for transit


 


9x


 


 


 


 


 


 




17 06 001 000


 


Reference number


1x


 


 


 


 


 


 




17 07 000 000


Customs office of first entry


 


1x


 


 


 


 


 


 




17 07 001 000


 


Reference number


1x


 


 


 


 


 


 




17 08 000 000


Actual Customs office of first entry


 


1x


 


 


 


 


 


 




17 08 001 000


 


Reference number


1x


 


 


 


 


 


 




17 09 000 000


Customs office of presentation


 


1x


 


 


 


 


 


 




17 09 001 000


 


Reference number


1x


 


 


 


 


 


 




17 10 000 000


Supervising customs office


 


1x


 


 


 


 


 


 




17 10 001 000


 


Reference number


1x


 


 


 


 


 


 




18 01 000 000


Net mass


 


 


 


 


 


1x


 


1x




18 02 000 000


Supplementary units


 


 


 


 


 


 


 


1x




18 03 000 000


Total gross mass


 


1x


1x


 


1x


 


 


 




18 04 000 000


Gross mass


 


 


1x


1x


1x


1x


1x


1x




18 05 000 000


Description of goods


 


 


 


1x


 


1x


 


1x




18 06 000 000


Packaging


 


 


 


99x


 


99x


 


99x




18 06 003 000


 


Type of packages


 


 


1x


 


1x


 


1x




18 06 004 000


 


Number of packages


 


 


1x


 


1x


 


1x




18 06 054 000


 


Shipping marks


 


 


1x


 


1x


 


1x




18 07 000 000


Dangerous goods


 


 


 


99x


 


99x


 


 




18 07 055 000


 


UN number


 


 


1x


 


1x


 


 




18 08 000 000


CUS code


 


 


 


1x


 


1x


 


1x




18 09 000 000


Commodity code


 


 


 


1x


 


1x


 


1x




18 09 056 000


 


Harmonized System sub-heading code


 


 


1x


 


1x


 


1x




18 09 057 000


 


Combined nomenclature code


 


 


1x


 


1x


 


1x




18 09 058 000


 


TARIC code


 


 


 


 


 


 


1x




18 09 059 000


 


TARIC additional code


 


 


 


 


 


 


99x




18 09 060 000


 


National additional code


 


 


 


 


 


 


99x




18 10 000 000


Type of goods


 


 


 


 


 


1x


 


1x




19 01 000 000


Container indicator


 


 


1x


 


1x


 


1x


 




19 02 000 000


Conveyance reference number


 


9x


 


 


 


 


 


 




19 03 000 000


Mode of transport at the border


 


1x


1x


 


 


 


1x


 




19 04 000 000


Inland mode of transport


 


 


1x


 


 


 


1x


 




19 05 000 000


Departure transport means


 


 


999x


 


999x


 


999x


 




19 05 061 000


 


Type of identification


 


1x


 


 


 


1x


 




19 05 017 000


 


Identification number


 


1x


 


 


 


1x


 




19 05 062 000


 


Nationality


 


1x


 


 


 


1x


 




19 06 000 000


Arrival transport means


 


 


1x


 


 


 


1x


 




19 06 061 000


 


Type of identification


 


1x


 


 


 


1x


 




19 06 017 000


 


Identification number


 


1x


 


 


 


1x


 




19 07 000 000


Transport Equipment


 


 


9,999x


9,999x


9,999x


9,999x


9,999x


 




19 07 063 000


 


Container identification number


 


1x


1x


1x


1x


1x


 




19 07 044 000


 


Goods reference


 


9,999x


 


 


 


9,999x


 




19 07 064 000


 


Container size and type identification


 


1x


1x


1x


1x


 


 




19 07 065 000


 


Container packed status


 


1x


1x


1x


1x


 


 




19 07 066 000


 


Container supplier type code


 


1x


1x


1x


1x


 


 




19 08 000 000


Active border transport means


 


1x


9x


 


 


 


1x


 




19 08 061 000


 


Type of identification


1x


1x


 


 


 


1x


 




19 08 017 000


 


Identification number


1x


1x


 


 


 


1x


 




19 08 062 000


 


Nationality


1x


1x


 


 


 


1x


 




19 08 067 000


 


Type of means of transport


1x


 


 


 


 


 


 




19 09 000 000


Passive border transport means


 


 


999x


 


999x


999x


 


 




19 09 061 000


 


Type of identification


 


1x


 


1x


1x


 


 




19 09 017 000


 


Identification number


 


1x


 


1x


1x


 


 




19 09 062 000


 


Nationality


 


1x


 


1x


1x


 


 




19 09 067 000


 


Type of means of transport


 


1x


 


1x


1x


 


 




19 10 000 000


Seal


 


 


99x


99x


99x


99x


 


 




19 10 068 000


 


Number of seals


 


1x (*1)



1x (*1)



1x (*1)



1x (*1)



 


 




19 10 015 000


 


Identifier


 


1x


1x


1x


1x


 


 




19 11 000 000


Receptacle identification number


 


 


9,999x


 


9,999x


 


 


 




99 01 000 000


Quota order number


 


 


 


 


 


 


 


1x




99 02 000 000


Guarantee type


 


9x


 


 


 


 


 


 




99 03 000 000


Guarantee reference


 


99x


 


 


 


 


 


 




99 03 069 000


 


GRN


1x


 


 


 


 


 


 




99 03 070 000


 


Access code


1x


 


 


 


 


 


 




99 03 012 000


 


Currency


1x


 


 


 


 


 


 




99 03 071 000


 


Amount to be covered


1x


 


 


 


 


 


 




99 03 072 000


 


Customs office of guarantee


1x


 


 


 


 


 


 




99 03 073 000


 


Other guarantee reference


1x


 


 


 


 


 


 




99 04 000 000


Guarantee not valid in


 


99x


 


 


 


 


 


 




99 05 000 000


Nature of transaction


 


 


 


 


 


 


1x


1x




99 06 000 000


Statistical value


 


 


 


 


 


 


 


1x





TITLE II



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










(1)


Introduction:
This Title contains the codes to be used on electronic declarations and notifications.












(2)


Codes:






11 01 000 000 Declaration type









Code


Description


Dataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446




C


Union goods not placed under a transit procedure


D3




CO


Union goods subject to specific measures during the transitional period following the accession of new Member States.
Placing of Union goods under the customs warehousing procedure referred to in column B3 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.
Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (1) or Council Directive 2008/118/EC (2) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in columns B4 and H5 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.


B3, B4, H1, H5, I1




EX


For trade with countries and territories situated outside of the customs territory of the Union.
For placing goods under a customs procedure referred to in columns B1, B2 and C1 and for re-export referred to in column B1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.


B1, B2, C1




IM


For trade with countries and territories situated outside of the customs territory of the Union.
For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446.
For placing non-Union goods under a customs procedure in the context of trade between Member States.


H1, H2, H3, H4, H5, H6, H7, I1




T


Mixed consignments comprising both goods which are to be placed under the external Union transit procedure and goods which are to be placed under the internal Union transit procedure, covered by Article 294 of this Regulation


D1, D2, D3




T1


Goods placed under the external Union transit procedure


D1, D2, D3




T2


Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) applies


D1, D2, D3




T2F


Goods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446


D1, D2, D3




T2L


Proof establishing the customs status of Union goods


E1, E2




T2LF


Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories


E1, E2




T2LSM


Proof 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


E1




T2SM


Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992


D1, D2




TD


Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4) of the Code


D3




TIR


Goods placed under the TIR (Transport Internationaux Routiers) procedure


D1, D2




X


Union goods to be exported, not placed under a transit procedure in the context of the application of Article 233(4) (e) of the Code


D3






11 02 000 000 Additional declaration type








A


for a standard customs declaration (under Article 162 of the Code)




B


for a simplified declaration on occasional basis (under Article 166(1) of the Code




C


for a simplified customs declaration with regular use (under Article 166(2) of the Code)




D


for lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code




E


for lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code




F


for lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code




R


Retrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447)




X


for a supplementary declaration of simplified declarations covered by B and E




Y


for a supplementary declaration of general or periodic nature of simplified declarations covered by C and F




Z


for a supplementary declaration of general or periodic nature under the procedure covered under Article 182 of the Code




U


for a supplementary recapitulative declaration of simplified declarations covered by C and F




V


for a supplementary recapitulative declaration under the procedure covered under Article 182 of the Code






11 04 000 000 Specific circumstance indicator


The following codes shall be used:






Codes


Description




A20


Exit summary declaration – Express consignments




F10


Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consignee




F11


Sea and inland waterways – Complete dataset – Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading




F12


Sea and inland waterways – Partial dataset – Master bill of lading only




F13


Sea and inland waterways – Partial dataset – Straight bill of lading only




F14


Sea and inland waterways – Partial dataset – House bill of lading only




F15


Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consignee




F16


Sea and inland waterways – Partial dataset – Necessary information required to be provided by consignee at the lowest level of transport contract (Lowest house bill of lading where the master bill of lading is no straight bill of lading)




F20


Air cargo (general) – Complete dataset lodged pre-loading




F21


Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrival




F22


Air cargo (general) – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446




F23


Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 without master air waybill reference number




F24


Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 with master air waybill reference number




F25


Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446




F26


Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 and containing additional house air waybill information




F27


Air cargo (general) — Complete dataset lodged pre-arrival




F28


Air cargo (general) — Complete dataset lodged pre-loading – Direct air waybill




F29


Air cargo (general) — Complete dataset lodged pre-arrival – Direct air waybill




F30


Express consignments — Complete dataset lodged pre-arrival




F31


Express consignments on air cargo general – Complete dataset lodged pre-arrival by the express operator




F32


Entry summary declaration – Express consignments – Minimum dataset to be
lodged pre-loading in relation with situations defined in Article 106(1) second
subparagraph




F33


Express consignment on air cargo general – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446




F40


Postal consignments – Partial dataset – Road master transport document information




F41


Postal consignments – Partial dataset – Rail master transport document information




F42


Postal consignments – Partial dataset - Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned




F43


Postal consignments — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446




F44


Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446




F45


Postal consignment – Partial dataset – Master bill of lading only




F50


Road mode of transport




F51


Rail mode of transport




G4


Temporary storage declaration




G5


Arrival notification in case of movement of goods under temporary storage






11 05 000 000 Re-entry indicator


The relevant codes are given below:






0


No (Entry summary declaration lodged for goods which enter into the customs territory of the Union for the first time)




1


Yes (Entry summary declaration lodged for goods which re-enter into the customs territory of the Union after having exited it)






11 06 001 000 Split consignment indicator


The relevant codes are given below:






0


No (Entry summary declaration lodged for full Master consignment)




1


Yes (Entry summary declaration lodged for split Master consignment)






11 07 000 000 Security


The relevant codes are given below:







Code


Description


Explanation




0


No


Declaration is not combined with Exit summary declaration or Entry summary declaration




1


ENS


Declaration is combined with Entry summary declaration




2


EXS


Declaration is combined with Exit summary declaration




3


ENS and EXS


Declaration is combined with Exit summary declaration and Entry summary declaration






11 08 000 000 Reduced dataset indicator


The relevant codes are given below:






0


No (Goods are not declared using a reduced data set)




1


Yes (Goods are declared using a reduced data set)






11 09 000 000 Procedure


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

                           “Previous procedure” means the procedure under which the goods were placed before being placed under the procedure requested.
It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.
For example: re-export of goods imported under inward processing and subsequently placed under customs warehousing = 3151 (not 3171). (First operation = 5100; second operation = 7151: third operation re-export = 3151).
Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.
For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).
The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.
For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.

List of procedures for coding purposes

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







00



This code is used to indicate that there is no previous procedure (a)





01



Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply








Example



:


Non-Union goods arriving from a third country released for free circulation in Germany and sent on to the Canary Islands.









07



Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.








Explanation



:


This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.





Examples



:


Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.
Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended.









10



Permanent export.








Example



:


Export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or Directive 2008/118/EC do not apply.









11



Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing.








Explanation



:


Prior export (EX-IM) in accordance with Art. 223(2)c) of the Code.





Example



:


Export of cigarettes manufactured from Union tobacco leaves before placing of non-Union tobacco leaves under inward processing.









21



Temporary export under the outward processing procedure, if not covered by code 22.








Example



:


Outward processing procedure under Articles 259 to 262 of the Code. The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94) is not covered by this code.









22



Temporary export other than that referred to under code 21 and 23.
This code covers the following situations:






—


The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94 (3))










—


Temporary export of goods from the Union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation.









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-Union goods following a special procedure.





Example



:


Goods are placed under customs warehousing and subsequently declared for re-export.









40



Simultaneous release for free circulation and home use of goods.
Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.
Entry for home use of goods in the context of trade referred to in Article 1(3) of the code.

Examples:







—


Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.










—


Goods coming from Andorra and entered for home use in Germany










—


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









42



Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise-duty suspension.
Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.








Explanation



:


Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to another Member State. In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E.13 16 034 000 VAT identification number.





Examples



:


Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.
Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.









43



Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.








Example



:


Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union.









44



End-use
Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.








Example



:


Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.
Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms.









45



Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses.








Explanation



:


This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation.





Examples



:


Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended.
Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State.









46



Import of processed products obtained from equivalent goods under the outward- processing procedure before exportation of goods they are replacing.








Explanation



:


Prior import in accordance with Article 223(2)d) of the Code.





Example



:


Import of tables manufactured from non-Union wood before placing Union wood under outward processing.









48



Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.








Explanation



:


Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.









51



Placing goods under inward processing procedure.








Explanation



:


Inward processing in accordance with Article 256 of the Code.









53



Placing of goods under temporary admission.








Explanation



:


Placing of non-Union goods intended for re-export under the temporary admission procedure.
May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code.





Example



:


Temporary admission, e.g. for an exhibition.









54



Inward processing in another Member State (without their being released for free circulation in that Member State) (a).








Explanation



:


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





Example



:


Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).









61



Re-importation with simultaneous release for free circulation and home use of goods.








Explanation



:


Goods re-imported from a third country with payment of the customs duties and VAT.









63



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








Explanation



:


Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the re-importation is followed by intra-Union supply or transfer of the goods to another Member State. In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 13 16 034 000 VAT identification number.





Examples



:


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









68



Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.








Explanation



:


This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.





Example



:


Processed alcoholic beverages are re-imported and placed in a tax warehouse.









71



Placing of goods under the customs warehousing procedure.





76



Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.








Example



:


Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)).
Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art.118 of the Code).
In accordance with Article 118 (4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.









77



Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.








Example



:


Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)).









78



Placing of goods under free-zone. (a)





95



Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.








Explanation



:


This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid.





Example



:


Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.









96



Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.








Explanation



:


This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended.





Example



:


Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.









Procedure codes used in the context of customs declarations








Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446)


Declarations


Union procedure codes, where appropriate




B1


Export declaration and re-export declaration


10, 11, 23, 31




B2


Special procedure — processing — declaration for outward processing


21, 22




B3


Declaration for Customs warehousing of Union goods


76, 77




B4


Declaration for dispatch of goods in the context of trade with special fiscal territories


10 




C1


Export Simplified declaration


10, 11, 23, 31




H1


Declaration for release for free circulation and special procedure — specific use — declaration for end-use


01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68




H2


Special procedure — storage — declaration for customs warehousing


71 




H3


Special procedure — specific use — declaration for temporary admission


53 




H4


Special procedure — processing — declaration for inward processing


51 




H5


Declaration for the introduction of goods in the context of trade with special fiscal territories


40, 42, 61, 63, 95, 96




H6


Customs declaration in postal traffic for release for free circulation


01, 07, 40




H7


Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009


4 000 




I1


Import Simplified declaration


01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68






11 10 000 000 Additional procedure


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






Axx


Inward processing (Article 256 of the Code)




Bxx


Outward processing (Article 259 of the Code)




Cxx


Relief (Council Regulation (EC) No 1186/2009 (4))




Dxx


Temporary admission (Delegated Regulation (EU) 2015/2446)




Exx


Agricultural products




Fxx


Other






Inward processing (Article 256 of the Code)








Code


Description




 



Import





A04


Goods which are placed under an inward processing procedure (VAT only)




A10


Destruction of goods under inward processing









Outward processing (Article 259 of the Code)








Code


Description




 



Import





B02


Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).




B03


Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)




B06


Processed products returning – VAT only




 



Export





B51


Goods imported for IP exported for repair under OP




B52


Goods imported for IP exported for replacement under guarantee




B53


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




B54


VAT outward processing only









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

 (*2)








Code


Description


Article No




C01


Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union


3




C02


Trousseaux and household effects imported on the occasion of a marriage


12(1)




C03


Presents customarily given on the occasion of a marriage


12(2)




C04


Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union


17




C06


School outfits, educational materials and related household effects


21




C07


Consignments of negligible value


23




C08


Consignments sent from one private individual to another


25




C09


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


28




C10


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


34




C11


Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009)


42




C12


Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009


43




C13


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


44-45




C14


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


51




C15


Laboratory animals and biological or chemical substances intended for research


53




C16


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


54




C17


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


57




C18


Reference substances for the quality control of medicinal products


59




C19


Pharmaceutical products used at international sports events


60




C20


Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations


61 (1)(a)




C21


Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind


66




C22


Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)


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




C23


Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)


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




C24


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


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




C25


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


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




C26


Goods imported for the benefit of disaster victims


74




C27


Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union


81(a)




C28


Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities


82(a)




C29


Goods to be used by monarchs or heads of state


85




C30


Samples of goods of negligible value imported for trade promotion purposes


86




C31


Printed advertising matter


87




C32


Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event


90(a)




C33


Goods imported for examination, analysis or test purposes


95




C34


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


102




C35


Tourist information literature


103




C36


Miscellaneous documents and articles


104




C37


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


105




C38


Litter, fodder and feeding stuffs for animals during their transport


106




C39


Fuel and lubricants present in land motor vehicles and special containers


107




C40


Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims


112




C41


Coffins, funerary urns and ornamental funerary articles


113




C42


Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)


9(1)




C43


Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking)


10




C44


Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union


20




C45


Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union


35




C46


Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen


38




C47


Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country


39




C48


Goods contained in the personal luggage and exempted from VAT


41




C49


Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons


61 (1)(b)




C50


Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge


61 (1)(c)




C51


Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union


81(b)




C52


Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union


81(c)




C53


Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events


81(d)




C54


Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities


82(b)




C55


Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty


82(c)




C56


Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise


89




C57


Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event


90 (1)(b)




C58


Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used


90 (1)(c)




C59


Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event


90 (1)(d)




C60


Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)


12(1), 15(1)(a)




C61


Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)


12(2), 15(1)(a)




 



Relief from export duties



 




C71


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


115




C72


Fodder and feeding stuffs accompanying animals during their exportation


121




C73


Consignments of negligible value


114




C74


Agricultural or stock-farming products obtained in the customs territory of the Union from properties adjacent to a third country, operated, in the capacity of owner or lessee, by persons having their principal undertaking in a third country adjoining the customs territory of the Union.


116




C75


Seeds for use on properties located in a third country adjacent to the customs territory of the Union and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question.


119









Temporary admission









Code


Description


Article No




D01


Pallets (including pallet spare parts, accessories and equipment)


208 and 209




D02


Containers (including container spare parts, accessories and equipment)


210 and 211




D03


Means of road, rail, air, sea and inland waterway transport


212




D04


Personal effects and goods for sports purposes imported by travelers


219




D05


Welfare material for seafarers


220




D06


Disaster relief material


221




D07


Medical, surgical and laboratory equipment


222




D08


Animals (twelve months or more)


223




D09


Goods for use in frontier zone


224




D10


Sound, image or data carrying media


225




D11


Publicity material


225




D12


Professional equipment


226




D13


Pedagogic material and scientific equipment


227




D14


Packings, full


228




D15


Packings, empty


228




D16


Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles


229




D17


Special tools and instruments


230




D18


Goods subject to tests, experiments or demonstrations.


231(a)




D19


Goods, subject to satisfactory acceptance tests, provided for in a sales contract


231(b)




D20


Goods used to carry out tests, experiments or demonstrations without financial gain (six months).


231(c)




D21


Samples


232




D22


Replacement means of production (six months)


233




D23


Goods for events or for sale


234(1)




D24


Goods for approval (six months)


234(2)




D25


Works of art, collectors' items and antiques


234(3)(a)




D26


Goods other than newly manufactured ones imported with a view to their sale by auction


234(3)(b)




D27


Spare parts, accessories and equipment


235




D28


Goods imported in particular situations having no economic effect


236(b)




D29


Goods imported for a period not exceeding three months


236(a)




D30


Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory.


216




D51


Temporary admission with partial relief from import duty


206









Agricultural products








Code


Description




 



Import





E01


Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6))




E02


Standard import values (for example: Regulation (EU) No 543/2011) (*3)





 



Export





E51


Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to an export certificate




E52


Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring an export certificate




E53


Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, not requiring an export certificate




E61


Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to a refund certificate




E62


Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring a refund certificate




E63


Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, without a refund certificate




E64


Victualing of goods eligible for refunds (Article 33 Regulation (EC) No 612/2009 (*4)





E65


Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009)




E71


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









Other








Code


Description




 



Import





F01


Relief from import duties for returned goods (Article 203 of the Code)




F02


Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)




F03


Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration)




F04


Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code)




F05


Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)




F06


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




F07


Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code)




F15


Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code)




F16


Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union.




F21


Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state




F22


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




F44


Release for free circulation of processed products when Article 86(3) of Code) is to be applied




F45


Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*5))




F46


Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code




F47


Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code




F48


Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.




F49


Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.




 



Export





F61


Victualing and bunkering




F65


Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code




F75


Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code)






12 01 000 000 Previous document




12 01 001 000 Reference number


The identification number or another recognisable reference of the document is inserted here.
In case the MRN is referred to as previous document, the reference number shall have the following structure:








Field


Content


Format


Examples




1


Last two digits of year of formal acceptance of the declaration (YY)


n2


21




2


Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code)


a2


RO




3


Unique identifier for message per year and country


an 12


9876AB889012




4


Procedure identifier


a1


B




5


Check digit


an1


1




Fields 1 and 2 as explained above.
Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.
National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.
Field 4 shall be filled in with an identifier of the procedure as defined in the table below.
Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.
Codes to be used in field 4 Procedure identifier:






Code


Procedure




A


Export only




B


Export and exit summary declaration




C


Exit summary declaration only




D


Re-export notification




E


Dispatch of goods in relation with special fiscal territories




J


Transit declaration only




K


Transit declaration and exit summary declaration




L


Transit declaration and entry summary declaration




M


Transit declaration and exit summary declaration and entry summary declaration




P


Proof of the customs status of Union goods/Customs goods manifest




R


Import declaration only




S


Import declaration and entry summary declaration




T


Entry summary declaration only




U


Temporary storage declaration




V


Introduction of goods in relation with special fiscal territories




W


Temporary storage declaration and entry summary declaration




Z


Arrival notification






12 01 002 000 Type


Previous documents must be entered in the form of a code defined in Title I. The list of documents and their respective codes can be found in the TARIC database.


12 02 000 000 Additional information




12 02 008 000 Code


A five-digit code is used to encode additional information of a customs nature:
Code 0xxxx – General category
Code 1xxxx – On import
Code 2xxxx – On transit
Code 3xxxx – On Export
Code 4xxxx – Other








Code


Legal basis


Subject


Additional information




00100 


Article 163 of Delegated Regulation (EU) 2015/2446


Application for the authorisation of the use of a special procedure other than transit based on the customs declaration


“Simplified authorisation”’




00700 


Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446


Discharge of inward processing


“IP” and the relevant authorisation number or INF number




00800 


Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446


Discharge of inward processing (specific commercial policy measures)


“IP CPM”




00900 


Article 238 of Delegated Regulation (EU) 2015/2446


Discharge of temporary admission


“TA” and the relevant authorisation number




01000 


Article 36 (2) of the Vienna Convention on Diplomatic Relations of 1961


The personal baggage of a diplomatic agent shall be exempt from inspection



“Diplomatic Goods - Exempt from inspection”





10600 


Title II of Annex B to Delegated Regulation(EU) 2015/2446


Situations where negotiable bills of lading that are "to order blank endorsed" are concerned, in the case of entry summary declarations, where the consignee details are unknown.


“Consignee unknown”




20100 


Article 18 of the “common transit procedure” (*6)



Export from one common transit country subject to restriction or export from the Union subject to restriction


 




20200 


Article 18 of the “common transit procedure” (*6)



Export from one common transit country subject to duties or export from the Union subject to duties


 




20300 


Article 18 of the "common transit procedure"


Export


“Export”




30300 


Article 254(4)(b) of the Code


Export of goods subject to end-use


“E-U”




30500 


Article 329(7)


Request for the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union to be the customs office of exit.


Customs office of exit




30600 


Title II of Annex B to Delegated Regulation (EU) 2015/2446


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


“Consignee unknown”




30700 


Article 160 Delegated Regulation (EU) 2015/2446


The request to have an information sheet INF3


“INF3”




40100 


Article 123 of Delegated Regulation (EU) 2015/2446


Request for a longer period of validity of the proof of the customs status of Union goods


“Longer period of validity of the proof of the customs status of Union goods”






12 03 000 000 Supporting document




12 03 002 000 Type








(a)


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






12 04 000 000 Additional reference




12 04 002 000 Type








(a)


Additional references must be entered in the form of a code defined in Title I. The list of additional references and their respective codes can be found in the TARIC database.










(b)


Additional references must be entered in the form of a code as defined in Title I, possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature.






12 05 000 000 Transport document




12 05 002 000 Type


Transport documents must be entered in the form of a code defined in Title I. The list of transport documents and their respective codes can be found in the TARIC database.


12 11 000 000 Warehouse




12 11 002 000 Type


The character identifying the type of warehouse:






R


Public customs warehouse type I




S


Public customs warehouse type II




T


Public customs warehouse type III




U


Private customs warehouse




V


Storage facilities for the temporary storage of goods




Y


Non-customs warehouse




Z


Free zone






13 01 000 000 Exporter




13 01 017 000 Identification number


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







Field


Content


Format




1


Country code


a2




2


Unique identification
number in a third country


an..15




Country code: The country code as defined in Title I for D.E. 1 301 018 020 (Exporter Address Country) shall be used.


13 02 000 000 Consignor




13 02 028 000 Type of person


The following codes shall be used:






1


Natural person




2


Legal person




3


Association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts.






13 02 029 000 Communication




13 02 029 002 Type


The following codes shall be used:






EM


Electronic mail




TE


Telephone






13 06 000 000 Representative




13 06 030 000 Status


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






2


Representative (direct representation within the meaning of Article 18(1) of the Code)




3


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




 






13 14 000 000 Additional supply chain actor




13 14 031 000 Role


The following parties can be declared:







Role Code


Party


Description




CS


Consolidator


Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator's activity by dividing the consolidated consignment into its original components




FW


Freight Forwarder


Party undertaking forwarding of goods




MF


Manufacturer


Party which manufactures goods




WH


Warehouse Keeper


Party taking responsibility for goods entered into a warehouse






13 15 000 000 Supplementary declarant




13 15 032 000 Supplementary filing type


The following filing types can be used:






Type


Description




1 


House level filing




2 


Sub-house level filing






13 16 000 000 Additional fiscal reference




13 16 031 000 Role


The following parties can be declared:







Role Code


Party


Description




FR1


Importer


Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC




FR2


Customer


Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC




FR3


Tax representative


Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer




FR4


Holder of the deferred payment authorisation


The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC




FR5


Vendor (IOSS)


Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein.




FR7


Taxable person or of the person liable for payment of VAT


VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.






13 16 034 000 VAT identification number


The value added tax identification number is structured as follows:







Field


Content


Format




1


Identifier of the Member State of issue (ISO code 3166  – alpha 2; Greece may use EL)


a2




2


Individual number attributed by Member States for the identification of taxable persons
referred to in Article 214 of Directive 2006/112/EC


an..15




When the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC the special VAT number attributed for the use of this scheme shall be provided.


14 01 000 000 Delivery terms




14 01 035 000 INCOTERM code


The codes and statements to be entered are as follows:







Incoterms code


Incoterms — ICC/ECE Meaning


Place to be specified





Codes applicable for all modes of transport





EXW (Incoterms 2020)


Ex works


Named place of delivery




FCA (Incoterms 2020)


Free carrier


Named place of delivery




CPT (Incoterms 2020)


Carriage paid to


Named place of destination




CIP (Incoterms 2020)


Carriage and insurance paid to


Named place of destination




DPU (Incoterms 2020)


Delivered at place unloaded


Named place of destination




DAP (Incoterms 2020)


Delivered at place


Named place of destination




DDP (Incoterms 2020)


Delivered duty paid


Named place of destination




DAT (Incoterms 2010)


Delivered at terminal


Named terminal at port or place of destination





Codes applicable for sea and inland waterway transport





FAS (Incoterms 2020)


Free along ship


Named port of shipment




FOB (Incoterms 2020)


Free on board


Named port of shipment




CFR (Incoterms 2020)


Cost and freight


Named port of destination




CIF (Incoterms 2020)


Cost, insurance and freight


Named port of destination




XXX


Delivery terms other than those listed above


Narrative description of delivery terms given in the contract






14 02 000 000 Transport charges




14 02 038 000 Method of payment


The following codes shall be used:






A


Payment in cash




B


Payment by credit card




C


Payment by cheque




D


Other (e.g. direct debit to cash account)




H


Electronic funds transfer




Y


Account holder with carrier




Z


Not pre-paid






14 03 000 000 Duties and taxes




14 03 039 000 Tax type


The codes applicable are given below:






A00


Import duty




A30


Definitive antidumping duties




A35


Provisional antidumping duties




A40


Definitive countervailing duties




A45


Provisional countervailing duties




B00


VAT




C00


Export duty




E00


Duties collected on behalf of other countries






14 03 038 000 Method of payment


The following codes may be used by the Member States:






A


Payment in cash




B


Payment by credit card




C


Payment by cheque




D


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




E


Deferred or postponed payment




G


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




H


Electronic credit transfer




J


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




K


Excise credit or rebate




O


Guarantee lodged with Intervention Agency




P


From agent's cash account




R


Guarantee of the amount payable




S


Individual guarantee account




T


From agent's guarantee account




U


From agent's guarantee — standing authority




V


From agent's guarantee — individual authority






14 04 000 000 Additions and deductions




14 04 008 000 Code


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






AB


Commissions and brokerage, except buying commissions




AD


Containers and packing




AE


Materials, components, parts and similar items incorporated in the imported goods




AF


Tools, dies, moulds and similar items used in the production of the imported goods




AG


Materials consumed in the production of the imported goods




AH


Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods




AI


Royalties and license fees




AJ


Proceeds of any subsequent resale, disposal or use accruing to the seller




AK


Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union




AL


Indirect payments and other payments (Article 70 of the code)




AN


Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446




Deductions (As defined under Articles 72 of the Code)






BA


Costs of transport after arrival at the place of introduction




BB


Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation




BC


Import duties or other charges payable in the Union for reason of the import or sale of goods




BD


Interest charges




BE


Charges for the right to reproduce the imported goods in the European Union




BF


Buying commissions




BG


Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446






14 07 000 000 Valuation indicators


The code comprises four digits, each of which being either a "0" or a "1".
Each "1" or "0" digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.
1st digit: Party relationship, whether there is price influence or not
2nd digit: Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code
3rd digit: Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.
4th digit: The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller
Example: Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination "
                           1 000."
                        


14 10 000 000 Valuation method


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







Code


Relevant Article of the Code


Method




1


70


Transaction value of the imported goods




2


74(2)a)


Transaction value of identical goods




3


74(2)b)


Transaction value of similar goods




4


74(2)c)


Deductive value method




5


74(2)d)


Computed value method




6


74(3)


Value based on the data available (“fall-back”method






14 11 000 000 Preference


This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).
The relevant codes are given below:






(1)


First digit of the code






1


Tariff arrangement erga omnes










2


Generalised System of Preferences (GSP)










3


Tariff preferences other than those mentioned under code 2










4


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














(2)


Next two digits of the code






00


None of the following










10


Tariff suspension










18


Tariff suspension with certificate confirming the special nature of the product










19


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










20


Tariff quota (*7)











25


Tariff quota with certificate confirming the special nature of the product (*7)











28


Tariff quota following outward processing (*7)











50


Certificate confirming the special nature of the product










16 15 000 000 Location of goods


Use the GEONOM code as referred to in introductory note 13 number 3.


16 15 045 000 Type of Location


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







A



Designated location











B



Authorised place











C



Approved place











D



Other






16 15 046 000 Qualifier of identification


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







Qualifier


Identifier


Description




T


Postcode address


Use the postal code with or without house number for the location concerned.




U


UN/LOCODE


UN/LOCODE as referred to in introductory note 13 number 4.




V


Customs office identifier


Use the codes specified under D.E. 1 701 000 000  Customs office of exit




W


GNSS coordinates


Decimal degrees with negative numbers for South and West.
Examples: 44.424896o/8.774792o or
50.838068o/ 4.381508o





X


EORI number


Use the identification number as specified in the description for D.E. 13 01 017 000 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned.




Y


Authorisation number


Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned.




Z


Address


Enter the address of the location concerned.




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


16 17 000 000 Binding itinerary


The relevant codes are given below:






0


Goods are not moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary




1


Goods shall be moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary






17 01 000 000 Customs office of exit




17 01 001 000 Reference number


Use (an8) codes structured as follows:






—


the first two characters (a2) serve to identify the country by means of the GEONOM code as referred to in introductory note 13 number 3.,










—


the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted:
The first three characters (an3) would be taken up by the UN/LOCODE location name and the last three by a national alphanumericsubdivision (an3). If this subdivision is not used, the characters “000” should be inserted.






19 01 000 000 Container indicator


The relevant codes are given below:






0


Goods not transported in containers




1


Goods transported in containers






19 03 000 000 Mode of transport at the border


The codes applicable are given below:






Code


Description




1


Maritime transport




2


Rail transport




3


Road transport




4


Air transport




5


Mail (Active mode of transport unknown)




7


Fixed transport installations




8


Inland waterway transport




9


Other mode of transport (i.e. own propulsion)






19 05 000 000 Departure transport means




19 05 061 000 Type of identification


The codes applicable are given below:






Code


Description




10


IMO ship identification number




11


Name of the sea-going vessel




20


Wagon number




21


Train number




30


Registration number of the road vehicle




31


Registration number of the road trailer




40


IATA flight number




41


Registration number of the aircraft




80


European Vessel Identification Number (ENI code)




81


Name of the inland waterways vessel






19 07 000 000 Transport Equipment




19 07 064 000 Container size and type identification


The following codes shall be used:






Code


Description




1


Dime coated tank




2


Epoxy coated tank




6


Pressurised tank




7


Refrigerated tank




9


Stainless steel tank




10


Non-working reefer container 40 feet




12


Europallet – 80 x 120 cm




13


Scandinavian pallet – 100 x 120 cm




14


Trailer




15


Non-working reefer container 20 feet




16


Exchangeable pallet




17


Semi-trailer




18


Tank container 20 feet




19


Tank container 30 feet




20


Tank container 40 feet




21


Container IC 20 feet, owned by InterContainer, a European railway subsidiary




22


Container IC 30 feet, owned by InterContainer, a European railway subsidiary




23


Container IC 40 feet, owned by InterContainer, a European railway subsidiary




24


Refrigerated tank 20 feet




25


Refrigerated tank 30 feet




26


Refrigerated tank 40 feet




27


Tank container IC 20 feet, owned by InterContainer, a European railway subsidiary




28


Tank container IC 30 feet, owned by InterContainer, a European railway subsidiary




29


Tank container IC 40 feet, owned by InterContainer, a European railway subsidiary




30


Refrigerated tank IC 20 feet, owned by InterContainer, a European railway subsidiary




31


Temperature controlled container 30 feet




32


Refrigerated tank IC 40 feet, owned by InterContainer, a European railway subsidiary




33


A movable case with a length less than 6,15 metres




34


A movable case with a length between 6,15 metres and 7,82 metres




35


A movable case with a length between 7,82 metres and 9,15 metres




36


A movable case with a length between 9,15 metres and 10,90 metres




37


A movable case with a length between 10,90 metres and 13,75 metres




38


Totebin




39


Temperature controlled container 20 feet




40


Temperature controlled container 40 feet




41


Non working refrigerated (reefer) container 30 feet




42


Dual trailers




43


20 feet IL container (open top)




44


20 feet IL container (closed top)




45


40 feet IL container (closed top)






19 07 065 000 Container packed status


The following codes shall be used:







Code


Description


Meaning




A


Empty


Indicates that the container is empty.




B


Not empty


Indicates that the container is not empty.






19 07 066 000 Container supplier type code


The following codes shall be used:






Code


Description




1


Shipper supplied




2


Carrier supplied






99 02 000 000 Guarantee type


The codes applicable are given below:






Code


Description




0


For guarantee waiver (Article 95(2) of the Code)




1


For comprehensive guarantee (Article 89(5) of the Code)




2


For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code)




3


For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code)




4


For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160)




5


For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (*8) (Article 89(9) of the Code)




8


For guarantee not required for certain public bodies (Article 89(7) of the Code)




B


For guarantee furnished for goods dispatched under TIR procedure




R


For guarantee not required for goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways (Article 89(8)(a) of the Code)




C


For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code)




D


For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)




E


For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)




F


For guarantee not required for goods placed under the temporary admission procedure in accordance with Article81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)




G


For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)




H


For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code




I


For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code)




J


Guarantee not required for the journey between customs office of departure and customs office of transit - Article 10(2)(b) of the Convention of 20 May 1987 on a common transit procedure





TITLE III



Linguistic references and their codes








Linguistic references


Codes










—


BG Ограничена валидност










—


CS Omezená platnost










—


DA Begrænset gyldighed










—


DE Beschränkte Geltung










—


EE Piiratud kehtivus










—


EL Περιορισμένη ισχύς










—


ES Validez limitada










—


FR Validité limitée










—


HR Ograničena valjanost










—


IT Validità limitata










—


LV Ierobežots derīgums










—


LT Galiojimas apribotas










—


HU Korlátozott érvényű










—


MT Validità limitata










—


NL Beperkte geldigheid










—


PL Ograniczona ważność










—


PT Validade limitada










—


RO Validitate limitată










—


SL Omejena veljavnost










—


SK Obmedzená platnost'










—


FI Voimassa rajoitetusti










—


SV Begränsad giltighet










—


EN Limited validity






Limited validity — 99200










—


BG Освободено










—


CS Osvobození










—


DA Fritaget










—


DE Befreiung










—


EE Loobutud










—


EL Απαλλαγή










—


ES Dispensa










—


FR Dispense










—


HR Oslobođeno










—


IT Dispensa










—


LV Derīgs bez zīmoga










—


LT Leista neplombuoti










—


HU Mentesség










—


MT Tneħħija










—


NL Vrijstelling










—


PL Zwolnienie










—


PT Dispensa










—


RO Dispensă










—


SL Opustitev










—


SK Upustenie










—


FI Vapautettu










—


SV Befrielse










—


EN Waiver






Waiver — 99201










—


BG Алтернативно доказателство










—


CS Alternativní důkaz










—


DA Alternativt bevis










—


DE Alternativnachweis










—


EE Alternatiivsed tõendid










—


EL Εναλλακτική απόδειξη










—


ES Prueba alternativa










—


FR Preuve alternative










—


HR Alternativni dokaz










—


IT Prova alternativa










—


LV Alternatīvs pierādījums










—


LT Alternatyvusis įrodymas










—


HU Alternatív igazolás










—


MT Prova alternattiva










—


NL Alternatief bewijs










—


PL Alternatywny dowód










—


PT Prova alternativa










—


RO Probă alternativă










—


SL Alternativno dokazilo










—


SK Alternatívny dôkaz










—


FI Vaihtoehtoinen todiste










—


SV Alternativt bevis










—


EN Alternative proof






Alternative proof — 99202










—


BG Различия: митническо учреждение, където са представени стоките …… (наименование и държава)










—


CS Nesrovnalosti: úřad, kterému bylo zboží předloženo …… (název a země)










—


DA Forskelle: det sted, hvor varerne blev frembudt…… (navn og land)










—


DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …… (Name und Land)










—


EE Erinevused: asutus, kuhu kaup esitati ……. (nimi ja riik)










—


EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …… (Όνομα και χώρα)










—


ES Diferencias: mercancías presentadas en la oficina…… (nombre y país)










—


FR Différences: marchandises présentées au bureau…… (nom et pays) …… (nom et pays)










—


HR Razlike: carinarnica kojoj je roba podnesena … (naziv i zemlja)










—


IT Differenze: ufficio al quale sono state presentate le merci …… (nome e paese)










—


LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …… (nosaukums un valsts)










—


LT Skirtumai: įstaiga, kuriai pateiktos prekės …… (pavadinimas ir valstybė)










—


HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént … (név és ország)










—


MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati …… (isem u pajjiż)










—


NL Verschillen: kantoor waar de goederen zijn aange- bracht …… (naam en land)










—


PL Niezgodności: urząd, w którym przedstawiono towar …… (nazwa i kraj)










—


PT Diferenças: mercadorias apresentadas na estãncia …… (nome e país)










—


RO Diferențe: mărfuri prezentate la biroul vamal …… (nume și țara)










—


SL Razlike: urad, pri katerem je bilo blago predloženo …… (naziv in država)










—


SK Rozdiely: úrad, ktorému bol tovar predložený …… (názov a krajina).










—


FI Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja maa)










—


SV Avvikelse: tullkontor där varorna anmäldes …… (namn och land)










—


EN Differences: office where goods were presented …… (name and country)






Differences: office where goods were presented …… (name and country) — 99 203 










—


BG Извеждането от ……… подлежи на ограничения или такси съгласно Регламент/Директива/Решение № …,










—


CS Výstup ze …………… podléhá omezením nebo dávkám podle nařízení /směrnice/ rozhodnutí č …










—


DA Udpassage fra …………… undergivet restriktioner eller afgifter i henhold til forordning/direktiv/ afgørelse nr. …










—


DE Ausgang aus ……………- gemäß Verordnung/Richtlinie/ Beschluss Nr. … Beschränkungen oder Abgaben unterworfen.










—


EE … territooriumilt väljumise suhtes kohaldatakse piir- anguid ja makse vastavalt määrusele/direktiivile/otsusele nr…










—


EL Η έξοδος από …… υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση αριθ. …










—


ES Salida de …… sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/ Decisión no …










—


FR Sortie de…… soumise à des restrictions ou à des impositions par le Règlement ou la directive/ décision no …










—


HR Izlaz iz … podliježe ograničenjima ili pristojbama na temelju Uredbe/ Direktive/Odluke br. …










—


IT Uscita dalla ……………soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/ decisione n. …










—


LV Izvešana no …………… piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …,










—


LT Išvežimui iš …………… taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/ Direktyva/Sprendimu Nr.…,










—


HU A kilépés …………… területéről a … rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége alá esik










—


MT Ħruġ mill- …………… suġġett għall- restrizzjonijiet jew ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru …










—


NL Bij uitgang uit de ………………zijn de beperkingen of heffingen van Verordening/ Richtlijn/Besluit nr. … van toepassing.










—


PL Wyprowadzenie z …………… podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr …










—


PT Saída da …………… sujeita a restrições ou a imposições pelo(a) Regulamento/ Directiva/Decisão n.o…










—


RO Ieșire din ……………supusă restricțiilor sau impo- zitelor prin Regulamentul/ Directiva/Decizia nr …










—


SL Iznos iz …………… zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/ Odločbe št. …










—


SK Výstup z ……………podlieha obmedzeniam alebo platbám podľa nariadenia/ smernice/rozhodnutia č ….










—


FI …………… vientiin sovelletaan asetuksen/direktii¬ vin/ päätöksen N:o … mukaisia rajoituksia tai maksuja










—


EN Exit from …………… subject to restrictions or charges under Regulation /Directive/Decision No …






Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No … — 99 204 










—


BG Одобрен изпращач










—


CS Schválený odesílatel










—


DA Godkendt afsender










—


DE Zugelassener Versender










—


EE Volitatud kaubasaatja










—


EL Εγκεκριμένος αποστολέας










—


ES Expedidor autorizado










—


FR Expéditeur agréé










—


HR Ovlašteni pošiljatelj










—


IT Speditore autorizzato










—


LV Atzītais nosūtītājs










—


LT Įgaliotasis siuntėjas










—


HU Engedélyezett feladó










—


MT Awtorizzat li jibgħat










—


NL Toegelaten afzender










—


PL Upoważniony nadawca










—


PT Expedidor autorizado










—


RO Expeditor agreat










—


SL Pooblaščeni pošiljatelj










—


SK Schválený odosielateľ










—


FI Valtuutettu lähettäjä










—


SV Godkänd avsändare










—


EN Authorised consignor






Authorised consignor — 99206










—


BG Освободен от подпис










—


CS Podpis se nevyžaduje










—


DA Fritaget for underskrift










—


DE Freistellung von der Unterschriftsleistung










—


EE Allkirjanõudest loobutud










—


EL Δεν απαιτείται υπογραφή










—


ES Dispensa de firma










—


FR Dispense de signature










—


HR Oslobođeno potpisa










—


IT Dispensa dalla firma










—


LV Derīgs bez paraksta










—


LT Leista nepasirašyti










—


HU Aláírás alól mentesítve










—


MT Firma mhux meħtieġa










—


NL Van ondertekening vrijgesteld










—


PL Zwolniony ze składania podpisu










—


PT Dispensada a assinatura










—


RO Dispensă de semnătură










—


SL Opustitev podpisa










—


SK Upustenie od podpisu










—


FI Vapautettu allekirjoituksesta










—


SV Befrielse från underskrift










—


EN Signature waived






Signature waived — 99207










—


BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ










—


CS ZÁKAZ SOUBORNÉ JISTOTY










—


DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE










—


DE GESAMTBÜRGSCHAFT UNTERSAGT










—


EE ÜLDTAGATISE KASUTAMINE KEELATUD










—


EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ










—


ES GARANTÍA GLOBAL PROHIBIDA










—


FR GARANTIE GLOBALE INTERDITE










—


HR ZABRANJENO ZAJEDNIČKO JAMSTVO










—


IT GARANZIA GLOBALE VIETATA










—


LV VISPĀRĒJS GALVOJUMS AIZLIEGTS










—


LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA










—


HU ÖSSZKEZESSÉG TILOS










—


MT MHUX PERMESSA GARANZIJA KOMPRENSIVA










—


NL DOORLOPENDE ZEKERHEID VERBODEN










—


PL ZAKAZ KORZYSTANIA Z ZABEZPIECZENIA GENERALNEGO










—


PT GARANTIA GLOBAL PROIBIDA










—


RO GARANȚIA GLOBALĂ INTERZISĂ










—


SL PREPOVEDANO SKUPNO ZAVAROVANJE










—


SK ZÁKAZ CELKOVEJ ZÁRUKY










—


FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY










—


SV SAMLAD SÄKERHET FÖRBJUDEN










—


EN COMPREHENSIVE GUARANTEE PROHIBITED






COMPREHENSIVE GUARANTEE PROHIBITED — 99208










—


BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ










—


CS NEOMEZENÉ POUŽITÍ










—


DA UBEGRÆNSET ANVENDELSE










—


DE UNBESCHRÄNKTE VERWENDUNG










—


EE PIIRAMATU KASUTAMINE










—


ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ










—


ES UTILIZACIÓN NO LIMITADA










—


FR UTILISATION NON LIMITÉE










—


HR NEOGRANIČENA UPORABA










—


IT UTILIZZAZIONE NON LIMITATA










—


LV NEIEROBEŽOTS IZMANTOJUMS










—


LT NEAPRIBOTAS NAUDOJIMAS










—


HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT










—


MT UŻU MHUX RISTRETT










—


NL GEBRUIK ONBEPERKT










—


PL NIEOGRANICZONE KORZYSTANIE










—


PT UTILIZAÇÃO ILIMITADA










—


RO UTILIZARE NELIMITATĂ










—


SL NEOMEJENA UPORABA










—


SK NEOBMEDZENÉ POUŽITIE










—


FI KÄYTTÖÄ EI RAJOITETTU










—


SV OBEGRÄNSAD ANVÄNDNING










—


EN UNRESTRICTED USE






UNRESTRICTED USE — 99209










—


BG Разни










—


CS Různí










—


DA Diverse










—


DE Verschiedene










—


EE Erinevad










—


EL Διάφορα










—


ES Varios










—


FR Divers










—


HR Razni










—


IT Vari










—


LV Dažādi










—


LT Įvairūs










—


HU Többféle










—


MT Diversi










—


NL Diverse










—


PL Różne










—


PT Diversos










—


RO Diverși










—


SL Razno










—


SK Rôzne










—


FI Useita










—


SV Flera










—


EN Various






Various — 99211










—


BG Насипно










—


CS Volně loženo










—


DA Bulk










—


DE Lose










—


EE Pakendamata










—


EL Χύμα










—


ES A granel










—


FR Vrac










—


HR Rasuto










—


IT Alla rinfusa










—


LV Berams(lejams)










—


LT Nesupakuota










—


HU Ömlesztett










—


MT Bil-kwantità










—


NL Los gestort










—


PL Luzem










—


PT A granel










—


RO Vrac










—


SL Razsuto










—


SK Voľne ložené










—


FI Irtotavaraa










—


SV Bulk










—


EN Bulk






Bulk — 99212










—


BG Изпращач










—


CS Odesílatel










—


DA Afsender










—


DE Versender










—


EE Saatja










—


EL Αποστολέας










—


ES Expedidor










—


FR Expéditeur










—


HR Pošiljatelj










—


IT Speditore










—


LV Nosūtītājs










—


LT Siuntėjas










—


HU Feladó










—


MT Min jikkonsenja










—


NL Afzender










—


PL Nadawca










—


PT Expedidor










—


RO Expeditor










—


SL Pošiljatelj










—


SK Odosielateľ










—


FI Lähettäjä










—


SV Avsändare










—


EN Consignor’






Consignor — 99213









(*1)  The cardinality for the Number of seals has to be understood in relation to the transport equipment, i.e. 1x per container.

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

(2)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

(3)  Council Regulation (EC) No 3036/94 of 8 December 1994 establishing economic outward processing arrangements applicable to certain textiles and clothing products reimported into the Community after working or processing in certain third countries (OJ L 322, 15.12.1994, p. 1)

(4)  Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23)

(*2)  Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23)

(*3)  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 (OJ L 157, 15.6.2011, p. 1).

(*4)  Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).

(*5)  Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5).

(*6)  Convention on a common transit procedure of 20 May 1987 (OJ L 226, 13.8.1987, p. 2).

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

(*8)  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 (OJ L 152, 16.6.2009, p. 23).





ANNEX II




                     ‘ANNEX C

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

INTRODUCTORY NOTES








1.


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












2.


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












3.


Title I includes the formats of the data elements.












4.


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












5.


The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:






a


alphabetic










n


numeric










an


alphanumeric




The number following the code indicates the admissible data length. The following applies.
The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
Examples of field lengths and formats:






a1


1 alphabetic character, fixed length




n2


2 numeric characters, fixed length




an3


3 alphanumeric, fixed length




a..4


up to 4 alphabetic characters




n..5


up to 5 numeric characters




an..6


up to 6 alphanumeric characters




n..7,2


up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float
















6.


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












7.


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












8.


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





TITLE I



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













D.E. order number


D.E. name


D.E. format
(Type/length)


Code-list in Title II
(Y/N)


Header level cardinality


Item level cardinality


Notes




1/1


Declaration type


a2


Y


1x


 


 




1/2


Additional declaration type


a1


Y


1x


 


 




1/6


Goods item number


n..5


N


 


1x


 




1/8


Signature/ authentication


an..35


N


1x


 


 




1/10


Procedure



Requested procedure code: an2 +

Previous procedure code: an2


Y


 


1x


 




1/11


Additional procedure



Union codes: a1 + an2
OR

National codes: n1 + an2


Y


 


99x


The Union codes are further specified in Title II




2/1


Simplified declaration/Previous documents


Previous document type: an..3 +
Previous document reference: an..35 +
Goods item identifier: n..5 +
Type of packages: an..2
Number of packages: n..8
Measurement unit and qualifier, if applicable: an..4 +
Quantity: n..16,6


Y


9,999x


99x


The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.
If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.




2/2


Additional information



Coded version


(Union codes): n1 + an4
OR

(national codes): a1 +an4
OR

Free text description: an..512


Y


99x


99x


The Union codes are further specified in Title II




2/3


Documents produced, certificates and authorisations, additional references



Document type (Union codes): a1+ an3 + (if applicable)

Document identifier: an..35
OR

Document type (national codes): n1+an3 + (if applicable)

Document identifier: an..35
+ (if applicable) Issuing authority name: an..70 +

Date of validity: n8 (yyyymmdd) +

Measurement unit and qualifier, if applicable: an..4 +

Quantity: n..16,6 +

Currency code: a3 +

Amount: n..16,2


Y


99x


99x


The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.
If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.




2/4


Reference number/UCR


an..35


N


1x


1x


This data element may take the form of WCO (ISO 15459) codes or equivalent.




2/5


LRN


an..22


N


1x


 


 




2/6


Deferred payment


an..35


N


1x


 


 




2/7


Identification of warehouse



Warehouse type: a1 +

Warehouse identifier: an..35


Y


1x


 


 




3/1


Exporter



Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35


N


1x


1x


Country code:
The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) No 2020/1470 of 12 October 2020 on the nomenclature of countries and territories (1) for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21). The Commission regularly publishes regulations updating the list of country codes.
In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of exporters in accordance with the notes described for D.E. 3/1 Exporter in Title II of Annex D to Delegated Regulation (EU) 2015/2446.




3/2


Exporter identification no



an..17


N


1x


1x


The structure of the EORI number is defined in Title II.
The structure of a third country unique identification number recognised by the Union is defined in Title II.




3/15


Importer



Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35


N


1x


 


The country code as defined for D.E. 3/1 Exporter shall be used.




3/16


Importer identification no



an..17


N


1x


 


The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.




3/17


Declarant



Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35


N


1x


 


The country code as defined for D.E. 3/1 Exporter shall be used.




3/18


Declarant identification no



an..17


N


1x


 


The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no





3/19


Representative



Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +


N


1x


 


The country code as defined for D.E. 3/1 Exporter shall be used.




3/20


Representative identification no



an..17


N


1x


 


The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.




3/21


Representative status code


n1


Y


1x


 


 




3/24


Seller



Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50


N


1x


1x


The country code as defined for D.E. 3/1 Exporter shall be used.




3/25


Seller identification no



an..17


N


1x


1x


The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.




3/26


Buyer



Name: an..70 +

Street and number: an..70 +

Country: a2 +

Postcode: an..9 +

City: an..35 +

Phone number: an..50


N


1x


1x


The country code as defined for D.E. 3/1 Exporter shall be used.




3/27


Buyer identification no



an..17


N


1x


1x


The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.




3/37


Additional supply chain actor(s) identification no




Role code: a..3 +

Identifier: an..17


Y


99x


99x


The role codes for the additional supply chain actors are defined in Title II.
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.




3/39


Holder of the authorisation identification no




Authorisation type code: an..4 +

Identifier: an..17


N


99x


 


The codes defined in Annex A for D.E. 1/1 Application/ Decision code type shall be used for the authorisation type code.
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.




3/40


Additional fiscal references identification no




Role code: an3 +

VAT identification number: an..17


Y


99x


99x


The role codes for the additional fiscal references are defined in Title II.




3/41


Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no



an..17


N


1x


 


The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.




3/45


Person providing a guarantee identification no



an..17


N


1x


 


The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.




3/46


Person paying the customs duty identification no



an..17


N


1x


 


The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.




4/1


Delivery terms



Coded version: INCOTERM code: a3 + UN/LOCODE: an..17
OR

Free text description:


INCOTERM code: a3 + Country code: a2 + Location name: an..35


Y


1x


 


The codes and headings describing the commercial contract are defined in Title II. The code provided for the description of the location shall adhere to the pattern of UN/LOCODE. If no UN/LOCODE is available for the location, use the country code as provided for D.E. 3/1 Exporter followed by the name of the location.




4/3


Calculation of taxes — Tax type



Union codes: a1 + n2
OR

National codes: n1 + an2


Y


 


99x


The Union codes are further specified in Title II




4/4


Calculation of taxes — Tax base



Measurement unit and qualifier, if applicable: an..6 +

Quantity: n..16,6
OR

Amount: n..16,2


N


 


99x


The measurement units and qualifiers defined in TARIC should be used. In such case, the format of the measurement units and qualifiers will be an..6, but will never have n..6 formats, reserved for national measurement units and qualifiers.
If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers can be used. Their format will be n..6.




4/5


Calculation of taxes — Tax rate


n..17,3


N


 


99x


 




4/6


Calculation of taxes — Payable tax amount


n..16,2


N


 


99x


 




4/7


Calculation of taxes — Total


n..16,2


N


 


1x


 




4/8


Calculation of taxes — Method of payment


a1


Y


 


99x


 




4/9


Additions and deductions



Code: a2 +

Amount: n..16,2


Y


99x


99x


 




4/10


Invoice currency


a3


N


1x


 


The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.




4/11


Total amount invoiced


n..16,2


N


1x


 


 




4/12


Internal currency unit


a3


N


1x


 


The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.




4/13


Valuation indicators


an4


Y


 


1x


 




4/14


Item price/amount


n..16,2


N


 


1x


 




4/15


Exchange rate


n..12,5


N


1x


 


 




4/16


Valuation method


n1


Y


 


1x


 




4/17


Preference


n3 (n1+n2)


Y


 


1x


The Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes.




4/18


Value



Currency code: a3 +

Value: n..16,2


N


 


1x


The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.




4/19


Transport costs to the final destination



Currency code: a3 +

Amount: n..16,2


N


1x


 


The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.




5/8


Country of destination code


a2


N


1x


1x


The country code as defined for D.E. 3/1 Exporter shall be used.
In the context of transit operations, the ISO 3166 alpha-2 country code shall be used.




5/9


Region of destination code


an..9


N


1x


1x


Codes are defined by the Member State concerned.




5/14


Country of dispatch/export code


a2


N


1x


1x


The country code as defined for D.E. 3/1 Exporter shall be used.




5/15


Country of origin code


a2


N


 


1x


The country code as defined for D.E. 3/1 Exporter shall be used.




5/16


Country of preferential origin code


an..4


N


 


1x


The country code as for D.E. 3/1 Exporter shall be used.
Where the proof of origin refers to a group of countries use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87.




5/23


Location of goods



Country: a2 +

Type of location: a1 +

Qualifier of the identification: a1 +


Coded



Identification of location: an..35 +

Additional identifier: n..3
OR


Free text description



Street and number: an..70 +

Postcode: an..9 +

City: an..35


Y


1x


 


The structure of the code is defined in Title II.




5/26


Customs office of presentation


an8


N


1x


 


The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).




5/27


Supervising customs office


an8


N


1x


 


The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).




5/31


Date of acceptance


n8 (yyyymmdd)


N


1x


1x


 




6/1


Net mass (kg)


n..16,6


N


 


1x


 




6/2


Supplementary units


n..16,6


N


 


1x


 




6/5


Gross mass (kg)


n..16,6


N


1x


1x


 




6/8


Description of goods


an..512


N


 


1x


 




6/9


Type of packages


an..2


N


 


99x


The code-list corresponds to the latest version of UN/ECE Recommendation 21.




6/10


Number of packages


n..8


N


 


99x


 




6/11


Shipping marks


an..512


N


 


99x


 




6/13


CUS code


an8


N


 


1x


Code assigned within the European Customs Inventory of Chemical Substances (ECICS).




6/14


Commodity code — Combined nomenclature code


an..8


N


 


1x


 




6/15


Commodity code — TARIC code


an2


N


 


1x


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




6/16


Commodity code — TARIC additional code(s)


an4


N


 


99x


To be completed in accordance with the TARIC codes (additional codes).




6/17


Commodity code — National additional code(s)


an..4


N


 


99x


Codes to be adopted by the Member States concerned.




6/18


Total packages


n..8


N


1x


 


 




6/19


Type of goods


an..3


N


 


1x


UPU code-list 136 shall be used.




7/2


Container


n1


Y


1x


 


 




7/4


Mode of transport at the border


n1


Y


1x


 


 




7/5


Inland mode of transport


n1


N


1x


 


The codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used.




7/9


Identity of means of transport on arrival



Type of identification: n2 +

Identification number: an..35


N


1x


 


The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.




7/10


Container identification number


an..17


N


9,999x


9,999x


 




7/15


Nationality of active means of transport crossing the border


a2


N


1x


1x


The country code as defined for D.E. 3/1 Exporter shall be used.




8/1


Quota order number


an6


N


 


1x


 




8/2


Guarantee type



Guarantee type: an 1


Y


9x


 


 




8/3


Guarantee reference



GRN: an..24 +

Access code: an..4 +

Currency code: a3 +

Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +

Customs office of guarantee: an8
OR

Other guarantee reference: an..35+

Access code: an..4 +

Currency code: a3 +

Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 +

Customs office of guarantee: an8


N


99x


 


The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).




8/5


Nature of transaction


n..2


N


1x


1x


The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010 (2) shall be used. Where paper-based customs declarations are used, this digit will be entered in the left-hand side of box 24.
Member States may also provide for a second digit from the list in column B of that table to be collected. Where paper-based customs declarations are used, the second digit must be entered in the right-hand side of box 24.




8/6


Statistical value


n..16,2


N


 


1x


 





TITLE II



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



CODES

1.   INTRODUCTION
This Title contains the codes to be used on standard electronic and paper-based declarations and notifications.
2.   CODES
1/1.   Declaration type








IM


:


For trade with countries and territories situated outside of the customs territory of the Union.
For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446.
For placing non-Union goods under a customs procedure in the context of trade between Member States.




CO


:








—


Union goods subject to specific measures during the transitional period following the accession of new Member States.










—


Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (3) or Council Directive 2008/118/EC (4) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in column H5 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446.








1/2.   Additional Declaration type







A


for a standard customs declaration (under Article 162 of the Code)




B


for a simplified declaration on occasional basis (under Article 166(1) of the Code




C


for a simplified customs declaration with regular use (under Article 166(2) of the Code)




D


for lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code




E


for lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code




F


for lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code




R


Retrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447)




X


for a supplementary declaration of simplified declarations covered by B and E




Y


for a supplementary declaration of simplified declarations covered by C and F




Z


for a supplementary declaration under the procedure covered under Article 182 of the Code




1/10.   Procedure

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

                                 ‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.
It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.
Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.
For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).
The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.
For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.

List of procedures for coding purposes

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







00



This code is used to indicate that there is no previous procedure (a)





01



Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply







Example


:


Non-Union goods arriving from a third country, released for free circulation in Germany and sent on to the Canary Islands.









07



Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.







Explanation


:


This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.




Examples


:


Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended.
Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended.









40



Simultaneous release for free circulation and home use of goods.
Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.
Entry for home use of goods in the context of trade referred to in Article 1(3) of the code.

Examples:







—


Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.










—


Goods coming from Andorra and entered for home use in Germany










—


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









42



Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise-duty suspension.
Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.







Explanation


:


Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to another Member State. In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.




Examples


:


Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system.
Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.









43



Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.







Example


:


Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union.









44



End-use
Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.







Example


:


Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union.
Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms.









45



Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses.







Explanation


:


This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation.




Examples


:


Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended.
Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State.









46



Import of processed products obtained from equivalent goods under the outward- processing procedure before exportation of goods they are replacing.







Explanation


:


Prior import in accordance with Article 223(2)d) of the Code.




Example


:


Import of tables manufactured from non-Union wood before placing Union wood under outward processing.









48



Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.







Explanation


:


Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.









51



Placing goods under inward processing procedure.







Explanation


:


Inward processing in accordance with Article 256 of the Code.









53



Placing of goods under temporary admission.







Explanation


:


Placing of non-Union goods intended for re-export under the temporary admission procedure.
May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code.




Example


:


Temporary admission, e.g. for an exhibition.









54



Inward processing in another Member State (without their being released for free circulation in that Member State) (a).







Explanation


:


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




Example


:


Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).









61



Re-importation with simultaneous release for free circulation and home use of goods.







Explanation


:


Goods re-imported from a third country with payment of the customs duties and VAT.









63



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







Explanation


:


Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the re-importation is followed by intra-Union supply or transfer of the goods to another Member State. In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.




Examples


:


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









68



Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.







Explanation


:


This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.




Example


:


Processed alcoholic beverages are re-imported and placed in a tax warehouse.









71



Placing of goods under the customs warehousing procedure.





76



Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.







Example


:


Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)).
Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art.118 of the Code).
In accordance with Article 118 (4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.









77



Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.







Example


:


Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)).









78



Placing of goods under free-zone. (a)





95



Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.







Explanation


:


This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid.




Example


:


Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.









96



Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.







Explanation


:


This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended.




Example


:


Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.









Procedure codes used in the context of customs declarations








Columns (table heading in Annex D to Delegated Regulation (EU) 2015/2446)


Declarations


Union procedure codes, where appropriate




H1


Declaration for release for free circulation and special procedure — specific use — declaration for end-use


01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68




H2


Special procedure — storage — declaration for customs warehousing


71




H3


Special procedure — specific use — declaration for temporary admission


53




H4


Special procedure — processing — declaration for inward processing


51




H5


Declaration for the introduction of goods in the context of trade with special fiscal territories


40, 42, 61, 63, 95, 96




H6


Customs declaration in postal traffic for release for free circulation


01, 07, 40




I1


Import Simplified declaration


01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68




1/11.   Additional procedure

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






Inward processing


Axx




Outward processing


Bxx




Relief


Cxx




Temporary admission


Dxx




Agricultural products


Exx




Other


Fxx









Inward processing (Article 256 of the Code)








Code


Description




 



Import





A04


Goods which are placed under an inward processing procedure (VAT only)




A10


Destruction of goods under inward processing









Outward processing (Article 259 of the Code)








Code


Description




 



Import





B02


Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).




B03


Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)




B06


Processed products returning – VAT only









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

 (*1)








Code


Description


Article No




C01


Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union


3




C02


Trousseaux and household effects imported on the occasion of a marriage


12(1)




C03


Presents customarily given on the occasion of a marriage


12(2)




C04


Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union


17




C06


School outfits, educational materials and related household effects


21




C07


Consignments of negligible value


23




C08


Consignments sent from one private individual to another


25




C09


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


28




C10


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


34




C11


Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009)


42




C12


Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009


43




C13


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


44-45




C14


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


51




C15


Laboratory animals and biological or chemical substances intended for research


53




C16


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


54




C17


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


57




C18


Reference substances for the quality control of medicinal products


59




C19


Pharmaceutical products used at international sports events


60




C20


Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations


61 (1)(a)




C21


Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind


66




C22


Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)


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




C23


Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)


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




C24


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


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




C25


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


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




C26


Goods imported for the benefit of disaster victims


74




C27


Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union


81(a)




C28


Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities


82(a)




C29


Goods to be used by monarchs or heads of state


85




C30


Samples of goods of negligible value imported for trade promotion purposes


86




C31


Printed advertising matter


87




C32


Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event


90(a)




C33


Goods imported for examination, analysis or test purposes


95




C34


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


102




C35


Tourist information literature


103




C36


Miscellaneous documents and articles


104




C37


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


105




C38


Litter, fodder and feeding stuffs for animals during their transport


106




C39


Fuel and lubricants present in land motor vehicles and special containers


107




C40


Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims


112




C41


Coffins, funerary urns and ornamental funerary articles


113




C42


Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)


9(1)




C43


Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking)


10




C44


Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union


20




C45


Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union


35




C46


Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen


38




C47


Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country


39




C48


Goods contained in the personal luggage and exempted from VAT


41




C49


Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons


61 (1)(b)




C50


Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge


61 (1)(c)




C51


Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union


81(b)




C52


Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union


81(c)




C53


Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events


81(d)




C54


Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities


82(b)




C55


Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty


82(c)




C56


Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise


89




C57


Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event


90 (1)(b)




C58


Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used


90 (1)(c)




C59


Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event


90 (1)(d)




C60


Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)


12(1), 15(1)(a)




C61


Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)


12(2), 15(1)(a)









Temporary admission









Code


Description


Article No




D01


Pallets (including pallet spare parts, accessories and equipment)


208 and 209




D02


Containers (including container spare parts, accessories and equipment)


210 and 211




D03


Means of road, rail, air, sea and inland waterway transport


212




D04


Personal effects and goods for sports purposes imported by travelers


219




D05


Welfare material for seafarers


220




D06


Disaster relief material


221




D07


Medical, surgical and laboratory equipment


222




D08


Animals (twelve months or more)


223




D09


Goods for use in frontier zone


224




D10


Sound, image or data carrying media


225




D11


Publicity material


225




D12


Professional equipment


226




D13


Pedagogic material and scientific equipment


227




D14


Packings, full


228




D15


Packings, empty


228




D16


Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles


229




D17


Special tools and instruments


230




D18


Goods subject to tests, experiments or demonstrations.


231(a)




D19


Goods, subject to satisfactory acceptance tests, provided for in a sales contract


231(b)




D20


Goods used to carry out tests, experiments or demonstrations without financial gain (six months).


231(c)




D21


Samples


232




D22


Replacement means of production (six months)


233




D23


Goods for events or for sale


234(1)




D24


Goods for approval (six months)


234(2)




D25


Works of art, collectors' items and antiques


234(3)(a)




D26


Goods other than newly manufactured ones imported with a view to their sale by auction


234(3)(b)




D27


Spare parts, accessories and equipment


235




D28


Goods imported in particular situations having no economic effect


236(b)




D29


Goods imported for a period not exceeding three months


236(a)




D30


Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory.


216




D51


Temporary admission with partial relief from import duty


206









Agricultural products








Code


Description





Import



 




E01


Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6))




E02


Standard import values (for example: Regulation (EU) No 543/2011) (*2)
 (*3)










Other








Code


Description




 



Import





F01


Relief from import duties for returned goods (Article 203 of the Code)




F02


Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)




F03


Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration)




F04


Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code)




F05


Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)




F06


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




F07


Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code)




F15


Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code)




F16


Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union.




F21


Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state




F22


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




F44


Release for free circulation of processed products when Article 86(3) of Code) is to be applied




F45


Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (*4))




F46


Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code




F47


Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code




F48


Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.




F49


Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.




2/1.   Simplified declaration/Previous document

This data element consists of alphanumeric codes.
Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third component (an..5) is used to identify which item of the previous document is being referred to.
Where a paper-based customs declaration is lodged, the three components are separated by dashes (-).
1.   The first component (an..3)

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


List of abbreviations for documents


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






Container list


235




Delivery note


270




Packing list


271




Proforma invoice


325




Temporary storage declaration


337




Entry summary declaration


355




Commercial invoice


380




House waybill


703




Master bill of lading


704




Bill of lading


705




House bill of lading


714




Rail consignment note


720




Road consignment note


730




Air waybill


740




Master air waybill


741




Despatch note (post parcels)


750




Multimodal/combined transport document


760




Cargo manifest


785




Bordereau


787




Union/common transit declaration — Mixed consignments (T)


820




External Union/common transit declaration (T1)


821




Internal Union/common transit declaration (T2)


822




Control document T5


823




Proof of the customs status of Union goods T2L


825




TIR carnet


952




ATA carnet


955




Reference/date of entry in the declarant’s records


CLE




Information sheet INF3


IF3




Cargo manifest — simplified procedure


MNS




Declaration/notification MRN


MRN




Internal Union transit Declaration — Article 227 of the Code


T2F




Proof of the customs status of Union goods T2LF


T2G




T2M proof


T2M




Simplified declaration


SDE




Other


ZZZ




Code ‘CLE’, included in this list stands for ‘date and reference of the entry in the declarant’s records’. (Article 182(1) of the Code). The date is coded as follows: yyyymmdd.
2.   The second component (an..35)

The identification number or another recognisable reference of the document is inserted here.
In case the MRN is referred to as previous document, the reference number shall have the following structure:








Field


Content


Format


Examples




1


Last two digits of year of formal acceptance of the declaration (YY)


n2


15




2


Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code)


a2


RO




3


Unique identifier for message per year and country


an 12


9876AB889012




4


Procedure identifier


a1


B




5


Check digit


an1


5




Fields 1 and 2 as explained above.
Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.
National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.
Field 4 shall be filled in with an identifier of the procedure as defined in the table below.
Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.
Codes to be used in field 4 Procedure identifier:







Code


Procedure


Corresponding columns in the table of Title I, Chapter 2 to Delegated Regulation (EU) 2015/2446




A


Export only


B1, B2, B3 or C1




B


Export and exit summary declaration


Combinations of A1 or A2, with B1, B2, B3 or C1




C


Exit summary declaration only


A1 or A2




D


Re-export notification


A3




E


Dispatch of goods in relation with special fiscal territories


B4




J


Transit declaration only


D1, D2 or D3




K


Transit declaration and exit summary declaration


Combinations of D1, D2 or D3 with A1 or A2




L


Transit declaration and entry summary declaration


Combinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5




M


Proof of the customs status of Union goods/Customs goods manifest


E1, E2




R


Import declaration only


H1, H2, H3, H4, H6, H7 (*5) or I1




S


Import declaration and entry summary declaration


Combinations of H1, H2, H3, H4, H6, H7 (*5) or I1 with F1a, F2a, F3a, F4a or F5




T


Entry summary declaration only


F1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5




V


Introduction of goods in relation with special fiscal territories


H5




3.   The third component (n..5)

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

Examples:







—


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










—


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




If the above document is drawn up using the paper-based customs declaration (SAD), the abbreviation will comprise the codes specified for the first subdivision of D.E. 1/1 Declaration type (IM, CO and EU).
Where, in the case of paper-based transit declarations, more than one reference has to be entered, and the Member States provide that a coded information shall be used, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.
2/2.   Additional information

A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Union law provides for the code to be used in place of the text.
Example: Where the declarant and the consignor are the same person, code 00300 shall be entered.
The Union law provides for certain additional information to be entered in data elements other than D.E. 2/2 Additional information. However, such additional information should be coded according to the same rules as the information to be specifically entered in D.E. 2/2 Additional information.


Additional information - code XXXXX



General category — Code 0xxxx









Legal basis


Subject


Additional information


Code




Article 163 of Delegated Regulation (EU) 2015/2446


Application for authorisation for the use of a special procedure other than transit based on the customs declaration


‘Simplified authorisation’


00100




Title II of Annex D to Delegated Regulation (EU) 2015/2446


Several occurrences of documents or parties.


‘Various’


00200




Title II of Annex D to Delegated Regulation (EU) 2015/2446


Identity between declarant and consignor


‘Consignor’


00300




Title II of Annex D to Delegated Regulation (EU) 2015/2446


Identity between declarant and exporter


‘Exporter’


00400




Title II of Annex D to Delegated Regulation (EU) 2015/2446


Identity between declarant and importer


‘Importer’


00500




Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446


Discharge of inward processing


‘IP’ and the relevant authorisation number or INF number’


00700




Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446


Discharge of inward processing (specific commercial policy measures)


‘IP CPM’


00800




Article 238 of Delegated Regulation (EU) 2015/2446


Discharge of temporary admission


‘TA’ and the relevant authorisation number


00900








On import: Code 1xxxx









Legal basis


Subject


Additional information


Code




Title II of Annex D to Delegated Regulation (EU) 2015/2446


Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown.


‘Consignee unknown’


10 600








Other: Code 4xxxx









Legal basis


Subject


Additional information


Code




Article 123 of Delegated Regulation (EU) 2015/2446


Request for a longer period of validity of the proof of the customs status of Union goods



‘Longer period of validity of the proof of the customs status of Union goods’



40 100




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







(a)


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










(b)


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




2/7.   Identification of warehouse

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






—


The character identifying the type of warehouse:






R


Public customs warehouse type I




S


Public customs warehouse type II




T


Public customs warehouse type III




U


Private customs warehouse




V


Storage facilities for the temporary storage of goods




Y


Non-customs warehouse




Z


Free zone














—


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




3/1.   Exporter

In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.
3/2.   Exporter identification no


The EORI number is structured as follows:







Field


Content


Format




1


Identifier of the Member State (country code)


a2




2


Unique identifier in a Member State


an..15




Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.
The structure of a third country unique identification number which has been made available to the Union is as follows:







Field


Content


Format




1


Country code


a2




2


Unique identification number in a third country


an..15




3/21.   Representative status code

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






2


Representative (direct representation within the meaning of Article 18(1) of the Code)




3


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




Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3])
3/37.   Additional supply chain actor(s) identification no


This data element consists of two components:
1.   Role code

The following parties can be declared:







Role Code


Party


Description




CS


Consolidator


Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator's activity by dividing the consolidated consignment into its original components




FW


Freight Forwarder


Party undertaking forwarding of goods




MF


Manufacturer


Party which manufactures goods




WH


Warehouse Keeper


Party taking responsibility for goods entered into a warehouse




2.   Identification no of the party

The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification no.
3/40.   Additional fiscal references identification no


This data element consists of two components:
1.   Role code

The following parties can be declared:







Role Code


Party


Description




FR1


Importer


Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC




FR2


Customer


Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC




FR3


Tax representative


Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer




FR4


Holder of the deferred payment authorisation


The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC




FR5


Vendor (IOSS)


Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein




FR7


Taxable person or of the person liable for payment of VAT


VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.




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








Field


Content


Format




1


Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL)


a2




2


Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC


an..15




4/1.   Delivery terms

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







First subdivision


Meaning


Second subdivision




Incoterms code


Incoterms — ICC/ECE


Place to be specified





Codes applicable for all modes of transport





EXW (Incoterms 2010
or Incoterms 2020)


Ex works


Named place of delivery




FCA (Incoterms 2010
or Incoterms 2020)


Free carrier


Named place of delivery




CPT (Incoterms 2010
or Incoterms 2020)


Carriage paid to


Named place of destination




CIP (Incoterms 2010
or Incoterms 2020)


Carriage and insurance paid to


Named place of destination




DAT (Incoterms 2010)


Delivered at terminal


Named terminal at port or place of destination




DPU (Incoterms 2020)


Delivered at place unloaded


Named place of destination




DAP (Incoterms 2010
or Incoterms 2020)


Delivered at place


Named place of destination




DDP (Incoterms 2010
or Incoterms 2020)


Delivered duty paid


Named place of destination





Codes applicable for sea and inland waterway transport





FAS (Incoterms 2010
or Incoterms 2020)


Free along ship


Named port of shipment




FOB (Incoterms 2010
or Incoterms 2020)


Free on board


Named port of shipment




CFR (Incoterms 2010
or Incoterms 2020)


Cost and freight


Named port of destination




CIF (Incoterms 2010
or Incoterms 2020)


Cost, insurance and freight


Named port of destination




XXX


Delivery terms other than those listed above


Narrative description of delivery terms given in the contract




4/3.   Calculation of taxes — Tax type

The codes applicable are given below:






A00


Import duty




A30


Definitive antidumping duties




A35


Provisional antidumping duties




A40


Definitive countervailing duties




A45


Provisional countervailing duties




B00


VAT




C00


Export duty




E00


Duties collected on behalf of other countries




4/8.   Calculation of taxes — Method of payment

The following codes may be used by the Member States:






A


Payment in cash










B


Payment by credit card










C


Payment by cheque










D


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










E


Deferred or postponed payment










G


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










H


Electronic credit transfer










J


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










K


Excise credit or rebate










P


From agent’s cash account










R


Guarantee of the amount payable










S


Individual guarantee account










T


From agent’s guarantee account










U


From agent’s guarantee — standing authority










V


From agent’s guarantee — individual authority










O


Guarantee lodged with Intervention Agency.




4/9.   Additions and deductions

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







AB


Commissions and brokerage, except buying commissions




AD


Containers and packing




AE


Materials, components, parts and similar items incorporated in the imported goods




AF


Tools, dies, moulds and similar items used in the production of the imported goods




AG


Materials consumed in the production of the imported goods




AH


Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods




AI


Royalties and license fees




AJ


Proceeds of any subsequent resale, disposal or use accruing to the seller




AK


Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union




AL


Indirect payments and other payments (Article 70 of the code)




AN


Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446




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







BA


Costs of transport after arrival at the place of introduction




BB


Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation




BC


Import duties or other charges payable in the Union for reason of the import or sale of goods




BD


Interest charges




BE


Charges for the right to reproduce the imported goods in the European Union




BF


Buying commissions




BG


Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446




4/13.   Valuation indicators

The code comprises four digits, each of which being either a "0" or a "1".
Each "1" or "0" digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.







1st digit


:


Party relationship, whether there is price influence or not




2nd digit


:


Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code




3rd digit


:


Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.




4th digit


:


The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller




Example


:


Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination "1000."




4/16.   Valuation method

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







Code


Relevant Article of the Code


Method




1


70


Transaction value of the imported goods




2


74(2)a)


Transaction value of identical goods




3


74(2)b)


Transaction value of similar goods




4


74(2)c)


Deductive value method




5


74(2)d)


Computed value method




6


74(3)


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




4/17.   Preference

This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).
The relevant codes are given below:
(1)   First digit of the code






1


Tariff arrangement erga omnes










2


Generalised System of Preferences (GSP)










3


Tariff preferences other than those mentioned under code 2










4


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




(2)   Next two digits of the code






00


None of the following










10


Tariff suspension










18


Tariff suspension with certificate confirming the special nature of the product










19


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










20


Tariff quota (*6)











25


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











28


Tariff quota following outward processing (*6)











50


Certificate confirming the special nature of the product




5/23.   Location of goods

Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 Exporter.
For the type of location, use the codes specified below:






A


Designated location










B


Authorised place










C


Approved place










D


Other




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







Qualifier


Identifier


Description




T


Postal code


Use the postal code with or without house number for the location concerned.




U


UN/LOCODE


UN/LOCODE as referred to in introductory note 13 number 4.




V


Customs office identifier


Use the codes specified under D.E. 1701000000 Customs office of exit




W


GNSS coordinates


Decimal degrees with negative numbers for South and West.
Examples: 44.424896o/8.774792o or
50.838068o/ 4.381508o





X


EORI number


Use the identification number as specified in the description for D.E. 3/2 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned.




Y


Authorisation number


Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned.




Z


Address


Enter the address of the location concerned.




In case code ‘X’ (EORI number) or ‘Y’(authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.
7/2.   Container

The relevant codes are given below:






0


Goods not transported in containers










1


Goods transported in containers




7/4.   Mode of transport at the border

The codes applicable are given below:






Code


Description




1


Maritime transport




2


Rail transport




3


Road transport




4


Air transport




5


Mail (Active mode of transport unknown)




7


Fixed transport installations




8


Inland waterway transport




9


Mode unknown (i.e. own propulsion)




8/2.   Guarantee type

Guarantee codes
The codes applicable are given below:






Code


Description




0


For guarantee waiver (Article 95(2) of the Code)




1


For comprehensive guarantee (Article 89(5) of the Code)




2


For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code)




3


For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code




4


For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160)




5


For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (*7) (Article 89(9) of the Code)




I


For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code)




8


For guarantee not required for certain public bodies (Article 89(7) of the Code)




B


For guarantee furnished for goods dispatched under TIR procedure




C


For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code)




D


For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)




E


For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)




F


For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)




G


For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)




H


For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code





TITLE III



Linguistic references and their codes



Table of linguistic references and their codes







Linguistic references


Codes










—


BG Ограничена валидност










—


CS Omezená platnost










—


DA Begrænset gyldighed










—


DE Beschränkte Geltung










—


EE Piiratud kehtivus










—


EL Περιορισμένη ισχύς










—


ES Validez limitada










—


FR Validité limitée










—


HR Ograničena valjanost










—


IT Validità limitata










—


LV Ierobežots derīgums










—


LT Galiojimas apribotas










—


HU Korlátozott érvényű










—


MT Validità limitata










—


NL Beperkte geldigheid










—


PL Ograniczona ważność










—


PT Validade limitada










—


RO Validitate limitată










—


SL Omejena veljavnost










—


SK Obmedzená platnost'










—


FI Voimassa rajoitetusti










—


SV Begränsad giltighet










—


EN Limited validity






Limited validity — 99200










—


BG Освободено










—


CS Osvobození










—


DA Fritaget










—


DE Befreiung










—


EE Loobutud










—


EL Απαλλαγή










—


ES Dispensa










—


FR Dispense










—


HR Oslobođeno










—


IT Dispensa










—


LV Derīgs bez zīmoga










—


LT Leista neplombuoti










—


HU Mentesség










—


MT Tneħħija










—


NL Vrijstelling










—


PL Zwolnienie










—


PT Dispensa










—


RO Dispensă










—


SL Opustitev










—


SK Upustenie










—


FI Vapautettu










—


SV Befrielse










—


EN Waiver






Waiver — 99201










—


BG Алтернативно доказателство










—


CS Alternativní důkaz










—


DA Alternativt bevis










—


DE Alternativnachweis










—


EE Alternatiivsed tõendid










—


EL Εναλλακτική απόδειξη










—


ES Prueba alternativa










—


FR Preuve alternative










—


HR Alternativni dokaz










—


IT Prova alternativa










—


LV Alternatīvs pierādījums










—


LT Alternatyvusis įrodymas










—


HU Alternatív igazolás










—


MT Prova alternattiva










—


NL Alternatief bewijs










—


PL Alternatywny dowód










—


PT Prova alternativa










—


RO Probă alternativă










—


SL Alternativno dokazilo










—


SK Alternatívny dôkaz










—


FI Vaihtoehtoinen todiste










—


SV Alternativt bevis










—


EN Alternative proof






Alternative proof — 99202










—


BG Различия: митническо учреждение, където са представени стоките …… (наименование и държава)










—


CS Nesrovnalosti: úřad, kterému bylo zboží předloženo …… (název a země)










—


DA Forskelle: det sted, hvor varerne blev frembudt…… (navn og land)










—


DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …… (Name und Land)










—


EE Erinevused: asutus, kuhu kaup esitati ……. (nimi ja riik)










—


EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …… (Όνομα και χώρα)










—


ES Diferencias: mercancías presentadas en la oficina…… (nombre y país)










—


FR Différences: marchandises présentées au bureau…… (nom et pays) …… (nom et pays)










—


HR Razlike: carinarnica kojoj je roba podnesena … (naziv i zemlja)










—


IT Differenze: ufficio al quale sono state presentate le merci …… (nome e paese)










—


LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …… (nosaukums un valsts)










—


LT Skirtumai: įstaiga, kuriai pateiktos prekės …… (pavadinimas ir valstybė)










—


HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént … (név és ország)










—


MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati …… (isem u pajjiż)










—


NL Verschillen: kantoor waar de goederen zijn aange- bracht …… (naam en land)










—


PL Niezgodności: urząd, w którym przedstawiono towar …… (nazwa i kraj)










—


PT Diferenças: mercadorias apresentadas na estãncia …… (nome e país)










—


RO Diferențe: mărfuri prezentate la biroul vamal …… (nume și țara)










—


SL Razlike: urad, pri katerem je bilo blago predloženo …… (naziv in država)










—


SK Rozdiely: úrad, ktorému bol tovar predložený …… (názov a krajina).










—


FI Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja maa)










—


SV Avvikelse: tullkontor där varorna anmäldes …… (namn och land)










—


EN Differences: office where goods were presented …… (name and country)






Differences: office where goods were presented …… (name and country) — 99 203










—


BG Извеждането от ……… подлежи на ограничения или такси съгласно Регламент/Директива/Решение № …,










—


CS Výstup ze …………… podléhá omezením nebo dávkám podle nařízení /směrnice/ rozhodnutí č …










—


DA Udpassage fra …………… undergivet restriktioner eller afgifter i henhold til forordning/direktiv/ afgørelse nr. …










—


DE Ausgang aus ……………- gemäß Verordnung/Richtlinie/ Beschluss Nr. … Beschränkungen oder Abgaben unterworfen.










—


EE … territooriumilt väljumise suhtes kohaldatakse piir- anguid ja makse vastavalt määrusele/direktiivile/otsusele nr…










—


EL Η έξοδος από …… υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση αριθ. …










—


ES Salida de …… sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/ Decisión no …










—


FR Sortie de…… soumise à des restrictions ou à des impositions par le Règlement ou la directive/ décision no …










—


HR Izlaz iz … podliježe ograničenjima ili pristojbama na temelju Uredbe/ Direktive/Odluke br. …










—


IT Uscita dalla ……………soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/ decisione n. …










—


LV Izvešana no …………… piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …,










—


LT Išvežimui iš …………… taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/ Direktyva/Sprendimu Nr.…,










—


HU A kilépés …………… területéről a … rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége alá esik










—


MT Ħruġ mill- …………… suġġett għall- restrizzjonijiet jew ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru …










—


NL Bij uitgang uit de ………………zijn de beperkingen of heffingen van Verordening/ Richtlijn/Besluit nr. … van toepassing.










—


PL Wyprowadzenie z …………… podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr …










—


PT Saída da …………… sujeita a restrições ou a imposições pelo(a) Regulamento/ Directiva/Decisão n.o…










—


RO Ieșire din ……………supusă restricțiilor sau impo- zitelor prin Regulamentul/ Directiva/Decizia nr …










—


SL Iznos iz …………… zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/ Odločbe št. …










—


SK Výstup z ……………podlieha obmedzeniam alebo platbám podľa nariadenia/ smernice/rozhodnutia č ….










—


FI …………… vientiin sovelletaan asetuksen/direktii¬ vin/ päätöksen N:o … mukaisia rajoituksia tai maksuja










—


SV Utförsel från …………… underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr …










—


EN Exit from …………… subject to restrictions or charges under Regulation /Directive/Decision No …






Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No … — 99 204










—


BG Одобрен изпращач










—


CS Schválený odesílatel










—


DA Godkendt afsender










—


DE Zugelassener Versender










—


EE Volitatud kaubasaatja










—


EL Εγκεκριμένος αποστολέας










—


ES Expedidor autorizado










—


FR Expéditeur agréé










—


HR Ovlašteni pošiljatelj










—


IT Speditore autorizzato










—


LV Atzītais nosūtītājs










—


LT Įgaliotasis siuntėjas










—


HU Engedélyezett feladó










—


MT Awtorizzat li jibgħat










—


NL Toegelaten afzender










—


PL Upoważniony nadawca










—


PT Expedidor autorizado










—


RO Expeditor agreat










—


SL Pooblaščeni pošiljatelj










—


SK Schválený odosielateľ










—


FI Valtuutettu lähettäjä










—


SV Godkänd avsändare










—


EN Authorised consignor






Authorised consignor — 99206










—


BG Освободен от подпис










—


CS Podpis se nevyžaduje










—


DA Fritaget for underskrift










—


DE Freistellung von der Unterschriftsleistung










—


EE Allkirjanõudest loobutud










—


EL Δεν απαιτείται υπογραφή










—


ES Dispensa de firma










—


FR Dispense de signature










—


HR Oslobođeno potpisa










—


IT Dispensa dalla firma










—


LV Derīgs bez paraksta










—


LT Leista nepasirašyti










—


HU Aláírás alól mentesítve










—


MT Firma mhux meħtieġa










—


NL Van ondertekening vrijgesteld










—


PL Zwolniony ze składania podpisu










—


PT Dispensada a assinatura










—


RO Dispensă de semnătură










—


SL Opustitev podpisa










—


SK Upustenie od podpisu










—


FI Vapautettu allekirjoituksesta










—


SV Befrielse från underskrift










—


EN Signature waived






Signature waived — 99207










—


BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ










—


CS ZÁKAZ SOUBORNÉ JISTOTY










—


DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE










—


DE GESAMTBÜRGSCHAFT UNTERSAGT










—


EE ÜLDTAGATISE KASUTAMINE KEELATUD










—


EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ










—


ES GARANTÍA GLOBAL PROHIBIDA










—


FR GARANTIE GLOBALE INTERDITE










—


HR ZABRANJENO ZAJEDNIČKO JAMSTVO










—


IT GARANZIA GLOBALE VIETATA










—


LV VISPĀRĒJS GALVOJUMS AIZLIEGTS










—


LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA










—


HU ÖSSZKEZESSÉG TILOS










—


MT MHUX PERMESSA GARANZIJA KOMPRENSIVA










—


NL DOORLOPENDE ZEKERHEID VERBODEN










—


PL ZAKAZ KORZYSTANIA Z ZABEZPIECZENIA GENERALNEGO










—


PT GARANTIA GLOBAL PROIBIDA










—


RO GARANȚIA GLOBALĂ INTERZISĂ










—


SL PREPOVEDANO SKUPNO ZAVAROVANJE










—


SK ZÁKAZ CELKOVEJ ZÁRUKY










—


FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY










—


SV SAMLAD SÄKERHET FÖRBJUDEN










—


EN COMPREHENSIVE GUARANTEE PROHIBITED






COMPREHENSIVE GUARANTEE PROHIBITED — 99208










—


BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ










—


CS NEOMEZENÉ POUŽITÍ










—


DA UBEGRÆNSET ANVENDELSE










—


DE UNBESCHRÄNKTE VERWENDUNG










—


EE PIIRAMATU KASUTAMINE










—


ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ










—


ES UTILIZACIÓN NO LIMITADA










—


FR UTILISATION NON LIMITÉE










—


HR NEOGRANIČENA UPORABA










—


IT UTILIZZAZIONE NON LIMITATA










—


LV NEIEROBEŽOTS IZMANTOJUMS










—


LT NEAPRIBOTAS NAUDOJIMAS










—


HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT










—


MT UŻU MHUX RISTRETT










—


NL GEBRUIK ONBEPERKT










—


PL NIEOGRANICZONE KORZYSTANIE










—


PT UTILIZAÇÃO ILIMITADA










—


RO UTILIZARE NELIMITATĂ










—


SL NEOMEJENA UPORABA










—


SK NEOBMEDZENÉ POUŽITIE










—


FI KÄYTTÖÄ EI RAJOITETTU










—


SV OBEGRÄNSAD ANVÄNDNING










—


EN UNRESTRICTED USE






UNRESTRICTED USE — 99209










—


BG Разни










—


CS Různí










—


DA Diverse










—


DE Verschiedene










—


EE Erinevad










—


EL Διάφορα










—


ES Varios










—


FR Divers










—


HR Razni










—


IT Vari










—


LV Dažādi










—


LT Įvairūs










—


HU Többféle










—


MT Diversi










—


NL Diverse










—


PL Różne










—


PT Diversos










—


RO Diverși










—


SL Razno










—


SK Rôzne










—


FI Useita










—


SV Flera










—


EN Various






Various — 99211










—


BG Насипно










—


CS Volně loženo










—


DA Bulk










—


DE Lose










—


EE Pakendamata










—


EL Χύμα










—


ES A granel










—


FR Vrac










—


HR Rasuto










—


IT Alla rinfusa










—


LV Berams(lejams)










—


LT Nesupakuota










—


HU Ömlesztett










—


MT Bil-kwantità










—


NL Los gestort










—


PL Luzem










—


PT A granel










—


RO Vrac










—


SL Razsuto










—


SK Voľne ložené










—


FI Irtotavaraa










—


SV Bulk










—


EN Bulk






Bulk — 99212










—


BG Изпращач










—


CS Odesílatel










—


DA Afsender










—


DE Versender










—


EE Saatja










—


EL Αποστολέας










—


ES Expedidor










—


FR Expéditeur










—


HR Pošiljatelj










—


IT Speditore










—


LV Nosūtītājs










—


LT Siuntėjas










—


HU Feladó










—


MT Min jikkonsenja










—


NL Afzender










—


PL Nadawca










—


PT Expedidor










—


RO Expeditor










—


SL Pošiljatelj










—


SK Odosielateľ










—


FI Lähettäjä










—


SV Avsändare










—


EN Consignor’






Consignor — 99213









(1)  
            OJ L 328, 28.11.2012, p. 7-15.

(2)  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 (OJ L 37, 10.2.2010, p. 1).

(3)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).

(4)  Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

(*1)  Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23)

(*2)  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 (OJ L 157, 15.6.2011, p. 1).

(*3)  Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).

(*4)  Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5).

(*5)  H7 as defined in Annex B Title I, Chapter 3 of Commission Delegated Regulation (EU) 2015/2446. Shall be limited to situations where the import declaration is referred to as previous document in a subsequent declaration.

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

(*7)  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 (OJ L 152, 16.6.2009, p. 23).





ANNEX III




                     ‘ANNEX 21-03

List of surveillance data elements referred to in Article 55(1)









D.E. No. (1)



Data element/class name (2)



Data sub-element/sub-class name


Data sub-element name




11 01 000 000


Declaration type


 


 




11 02 000 000


Additional declaration type


 


 




11 03 000 000


Goods item number


 


 




11 09 001 000



Procedure



Requested procedure


 




11 09 002 000



Procedure



Previous procedure


 




11 10 000 000


Additional procedure


 


 




12 03 001 000



Supporting document



Reference number


 




12 03 002 000



Supporting document



Type


 




12 03 010 000



Supporting document



Issuing Authority name


 




12 04 001 000



Additional reference



Reference number


 




12 04 002 000



Additional reference



Type


 




12 05 001 000



Transport document



Reference number


 




12 05 002 000



Transport document



Type


 




12 12 001 000



Authorisation



Reference number


 




12 12 002 000



Authorisation



Type


 




12 12 080 000



Authorisation



Holder of the authorisation


 




13 01 017 000



Exporter



Identification number


 




13 01 018 020



Exporter



 


Country




13 03 017 000



Consignee



Identification number


 




13 04 017 000



Importer



Identification number


 




13 04 018 020



Importer



 


Country




13 05 017 000



Declarant



Identification number


 




13 16 031 000



Additional fiscal references



Role


 




13 16 034 000



Additional fiscal references



VAT identification number


 




14 03 039 000



Duties and taxes



Tax type


 




14 03 038 000



Duties and taxes



Method of payment


 




14 03 042 000



Duties and taxes



Payable tax amount


 




14 03 040 000



Duties and taxes



Tax base


 




14 03 040 041



Duties and taxes



 


Tax rate




14 03 040 005



Duties and taxes



 


Measurement unit and qualifier




14 03 040 006



Duties and taxes



 


Quantity




14 03 040 014



Duties and taxes



 


Amount




14 10 000 000


Valuation method


 


 




14 11 000 000


Preference


 


 




16 03 000 000


Country of destination


 


 




16 06 000 000


Country of dispatch


 


 




16 08 000 000


Country of origin


 


 




16 09 000 000


Country of preferential origin


 


 




18 01 000 000


Net mass


 


 




18 02 000 000


Supplementary units


 


 




18 04 000 000


Gross mass


 


 




18 05 000 000


Description of goods


 


 




18 06 004 000



Packaging



Number of packages


 




18 09 056 000



Commodity code



Harmonized System sub-heading code


 




18 09 057 000



Commodity code



Combined nomenclature code


 




18 09 058 000



Commodity code



TARIC code


 




18 09 059 000



Commodity code



TARIC additional code


 




18 09 060 000



Commodity code



National additional code


 




19 01 000 000


Container indicator


 


 




19 03 000 000


Mode of transport at the border


 


 




19 04 000 000


Inland mode of transport


 


 




19 07 063 000



Transport equipment



Container identification number


 




99 01 000 000


Quota order number


 


 




99 06 000 000


Statistical value


 


 




- -


Date of acceptance of the declaration (3)



 


 




- -


Declaration number (unique reference) (4)



 


 




- -


Issuer (5)



 


 









(1)  Formats and cardinalities of the data requirements from the column “D.E. No” are the same as those indicated in Annex B.

(2)  For the data class which are printed in italics only the indicated attributes are subject to surveillance.

(3)  The format of this information should be “yyyymmdd”. The cardinality of this information should be “1x” at declaration level.

(4)  The format of this information should be provided in compliance with the format of the MRN as defined in data sub-element number 12 01 001 000. The cardinality of this information should be “1x” at declaration level.

(5)  The format of this information should be provided in compliance with the format of data element number 16 03 000 000. The GEONOM code, as referred to in introductory note 13 number 3 of Annex B, should be used. The cardinality of this element should be “1x” at declaration level.’