CELEX: 31986R2793
Language: en
Date: 1986-07-22 00:00:00
Title: Commission Regulation (EEC) No 2793/86 of 22 July 1986 laying down the codes to be used in the forms laid down in Council Regulations (EEC) No 678/85, (EEC) No 1900/85 and (EEC) No 222/77

No L 263 / 74                                  Official Journal of the European Communities                                     15 . 9 . 86
                                             COMMISSION REGULATION ( EEC ) No 2793 / 86
                                                                of 22 July 1986
                laying down the codes to be used in the forms laid down in Council Regulations (EEC)
                                           No 678 / 85 , (EEC ) No 1900 / 85 and (EEC) No 222 / 77
THE COMMISSION OF THE EUROPEAN COMMUNITIES ,                               Whereas certain of the particulars included in these forms
                                                   I                       must be given in code form; whereas in order to give full
                                                                           effect to the single document reform it is necessary to draw
Having regard to the Treaty establishing the European                      up , as far as possible, codes common to all the Member
Economic Community ,                                                       States; whereas for practical reasons as well as ' in order to
                                                                           make the task of commercial operators easier, such codes
                                                                           must concern both intra-Community trade and trade with
Having regard to Council Regulation (EEC) No 679 / 85 of                   third countries ;
18 February 1985 introducing a specimen declaration form
to be used in trade in goods within the Community (*), as                  Whereas the measures laid down in this Regulation are in
amended by Regulation (EEC) No 2791 / 86 ( 2 ), and in                     accordance with the opinion of the Committee on the
particular Article 3 thereof,                                              movement of goods ,
Having regard to Council Regulation (EEC) No 1900 / 85                     HAS ADOPTED THIS REGULATION :
of 8 July 1985 introducing Community export and import
declaration forms ( 3 ), as amended by Regulation ( EEC )                                             Article 1
No 1059 / 86 ( 4 ), and in particular Article 8 thereof,
                                                                           The codes to be used in the forms laid down in Regulations
                                                                           (EEC) No 678 / 85 , (EEC) No 1900 / 85 and (EEC)
Having regard to Council Regulation (EEC) No 222 / 77 of                   No 222 / 77 are those contained in the Annex hereto .
13 December 1976 on Community transit ( s ), as last
amended by Regulation (EEC) No 1901 / 85 ( 6 ), and in
particular Article 57 thereof,                                                                        Article 2
                                                                           Each Member State shall inform the Commission of the
Whereas Council Regulation (EEC ) No 678 / 85 of                           measures taken to apply this Regulation .
18 February 1985 simplifying formalities in trade in goods
within the Community ( 7) provides that the formalities                     The Commission shall communicate this information to the
connected with such trade shall be completed using a single                 other Member States .
document; whereas the specimen form of that document
has been laid down in Regulation (EEC ) No 679 / 85 ;                                                 Article 3
whereas Regulations (EEC ) No 1900 / 85 and (EEC)
No 222 / 77 provide respectively that export and import                    This Regulation shall enter into force on the third day
declarations, on the one hand , and Community transit                      following its publication in the Official Journal of the
declarations, on the other, must be made out on a form                     European Communities.
corresponding to the specimen form COM drawn up in
accordance with Regulation (EEC ) No 679 / 85 ;                            It shall apply from 1 January 1988 .
                   This Regulation shall be binding in its entirety and directly applicable in all Member
                   States .
                   Done at Brussels , 22 July 1986 .
                                                                                            For the Commission
                                                                                                 COCKFIELD
                                                                                                Vice-President
(')  OJ No L 79 , 21 . 3 . 1985 , p. 7 .
(2)  See page 1 of this Official Journal .
( 3) OJ No L 179 , 11 . 7 . 1985 , p. 4 .
(4)  OJ No L 97 , 12 . 4 . 1986 , p. 7 .
(5)  OJ No L 38 , 9 . 2 . 1977 , p . 1 .
(6)  OJ No L 179 , 11 . 7 . 1985 , p . 6 .
 (7) OJ No L 79 , 21 . 3 . 1985 , p . 1 .
 ---pagebreak--- 15 . 9 . 86                                 Official Journal of the European Communities                                       No L 263 / 75
                                                                  ANNEX
             CODES TO BE USED IN THE FORMS LAID DOWN IN COUNCIL REGULATIONS (EEC) No 678 / 85 ,
                                               ( EEC) No 1900 / 85 AND ( EEC) No 222 / 77
             BOX 1 : DECLARATION
             First subdivision
             The symbols applicable are as follows:
             COM : — declaration for dispatch , entry for home use or for placing the goods under any other procedure in
                        the Member State of destination , of Community goods (goods originating in the Community or
                        which have been put into free circulation),
                     — declaration for internal Community transit procedure in the, context of an intra-Community trade
                        operation ,
                     — document justifying the Community character of the goods.
             EX:     — declaration for dispatch to another^Member State of non-Community goods,
                     — declaration for export outside the customs territory of the Community.
             IM:     — declaration for import (entry for free circulation, entry for home use or for placing the goods under
                        any other procedure in the Member State concerned) of non-Community goods.
            Second subdivision
            This subdivision must not be used when the form is used only for the Community Transit procedure or as a
            document justifying the Community character of the goods.                                                        1
            The codes applicable are given below:
            0:      Entry for free circulation only .
                    This code is not to be used for goods reimported after temporary export — cf. code 6 .
                                                                                                I
            1:      Permanent dispatch / export.
                    This code is not to be used for redispatch / re-export following temporary introduction / import — cf.
                    code 3 .
            2:      Temporary dispatch / export.
            3:      Redispatch / re-export.
                    This code is not to be used for the case of temporary dispatch/export — cf. code 2. It can only apply to
                    goods previously introduced / imported temporarily or to goods placed on introduction / importation
                    under a warehouse procedure.
            4:      Entry for home use .
                    This code is not to be used for the case of reintroduction / reimportation — cf. code 6 .
            5:      Temporary introduction / importation.
 ---pagebreak--- No L 263 / 76                             Official Journal of the European Communities                                    15 . 9 . 86
            6:      Reintroduction / reimportation .
                    This code can only apply to goods previously dispatched / exported temporarily .
            7:      Entry for warehousing, including placing goods in other premises under customs or administrative
                     control .
             9:      Processing under customs control (before entry for free circulation ).
            Third subdivision
            This subdivision must be completed only when the form is to be used for the purposes of the Community transit
            procedure or as a document proving the Community status of the goods.
            The symbols applicable are as follows:
            Tl :     Goods moving under the external Community transit procedure.
            T2 :     Goods moving under the internal Community transit procedure.
            T -:     Mixed consignment of Tl and T2 goods, specified in separate continuation forms or loading lists for
                     each type of goods.
                     (The empty space after the symbol T should be struck through .)
             T2L: Document proving the Community status of the goods.
             During the transitional period following the accession of new Member States, the symbols T 2 and T2L should
             be followed , where appropritae , by the appropriate symbol , i.e. :
             ES :    For goods having the status of 'Spanish' goods;                                                  '
             PT :    For goods having the status of 'Portuguese' goods .
             BOX 15a : COUNTRY OF DISPATCH / EXPORT
             The provisions of Regulation (EEC) No 1736 / 75 of 24 June 1975 (OJ No L 183 of 14 July 1975 , p. 3 ) are
             applicable .
             BOX 15b : REGION OF DISPATCH / EXPORT
             Codes to be adopted by the Member States.
             BOX 17a : COUNTRY OF DESTINATION
             The provisions of Regulation (EEC) No 1736 / 75 of 24 June 1975 (OJ No L 183 of 14 July 1975 , p. 3 ) are
             applicable .
             BOX 17b : REGION OF DESTINATION
             Codes to be adopted by the Member States.
             BOX 18 : NATIONALITY OF THE MEANS OF TRANSPORT ON DEPARTURE / ARRIVAL
             The codes adopted for box 15a are applicable .
             BOX 19 : CONTAINER
             The codes applicable are given below:
             0:      goods not transported in containers.
             1:      goods transported in containers .
 ---pagebreak--- 15 . 9 . 86                                 Official Journal of the European Communities                                     No L 2 63 / 77
            BOX 20 : DELIVERY TERMS
            The codes and statements to be entered , if appropriate, in the first two subdivisions of this box are given
            below :
                First subdivision                    / Meaning                                  Second subdivision
                lncoterm code          lncoterm — ICC/ECE                           Place to be specified
                      EXW              EX WORKS                                     locality of works
                      FOR              FREE ON RAIL                                 named departure point
                       FAS             FREE ALONGSIDE SHIP                          named port of shipment
                      FOB              FREE ON BOARD                                named port of shipment
                      CFR              COST and FREIGHT (C & F)                     named port of destination
                       CIF             COST , INSURANCE and                         named port of destination
                                       FREIGHT                    i
                      EXS              EX SHIP                                      named port of destination
                      EXQ              EX QUAY                                      duty paid                   named
                                                                                    port
                      DAF              DELIVERY AT FRONTIER                         named place of delivery at frontier
                      DDP              DELIVERED DUTY PAID                          named place in country of importation'
                      FOA              FOB AIRPORT                                  named airport of departure
                      FRC              FREE CARRIER                                                  named point
                                       FREIGHT
                      DCP
                                                         j- PAID TO                 named point of destination
                                       CARRIAGE        .
                                       FREIGHT
                       CIP
                                     . CARRIAGE          • PAID TO                  named point of destination
                                       AND
                                       INSURANCE „
                      XXX              DELIVERY TERMS OTHER                         narrative description of delivery terms
                                       THAN THOSE LISTED ABOVE                      given in the contract
            The Member States may require the following specifications in the third subdivision :
            1:      place situated in the territory of the Member State concerned .
            2:      place situated in the territory of another Member State .
            3:      other (place situated outside the Community ).
            BOX 21 : NATIONALITY OF THE ACTIVE MEANS OF TRANSPORT AT THE BORDER
            The codes adopted for box 15a are applicable .
            BOX 22 : INVOICE CURRENCY
            The codes adopted for box 15a are applicable . In addition , when the invoice is in ECU , the code to be used
            under the geonomenclature is 900 ( alpha-2 equivalent: EU ).
            BOX 24 : NATURE OF THE TRANSACTION
            The list of codes applicable is given below .
            The Member States which require this item of information must use all the single digit codes listed in column A
            (excluding where applicable , code 9 ), this digit being entered in the left-hand side of the box. They may also
            provide for entry in the right-hand side of the box of a second digit from the list in column B.
 ---pagebreak--- No L 263 / 78                               Official" Journal of the European Communities                                    15 . 9 . 86
                                          A                                                      B
            1 : Purchase / sale , except purchase sale under a joint   1 : Outright purchase / sale
                 production contract; this code also covers                 (except as given below)
                 transactions compensated in kind and supplies on      2 : Consignment
                 consignment or commission                             3 : Commission
                                                                       4 : Supply for sale 'on approval' or after trial
                                                                       5 : Exchange of goods compensated in kind
                                                                       6 : Sale for export by foreigner travelling in Member
                                                                            State concerned
            2: Loans , for which a charge is made , hire , leasing;    1 : Loan or hire
                 this code covers supplies of goods for temporary      2 : Leasing
                 use in another country without transfer of
                 ownership
            3 : Operation with a view to job processing, except        1 : Operation for job processing, excluding repair
                 under joint production contract                            and maintenance
                                                                       2 : Repair and maintenance against payment
                                                                       3 : Repair and maintenance free of charge
            4 : Operation following job processing, except under       1 : Operation following job processing, excluding
                 joint production contract                                  repair and maintenance
                                                                       2 : Repair and maintenance against payment
                                                                       3 : Repair and maintenance free of charge
             5 : Supply of goods under joint production contract       1 : For defence purposes
                 (specify programme in 'Additional information'        2 : For civil purposes
                 box )
             6 : Transactions without compensation ( financial or      1 : Goods entered for warehousing for foreign
                 otherwise) excluding repair, maintenance ,                 account
                 returned goods, and standard exchange                 2 : Gifts by country of dispatch and food aid under
                                                                            EEC Regulation
                                                                       3 : Disaster relief (equipment)
                                                                       4 : Transactions without compensation ( financial or
                                                                            otherwise) involving goods which will not be
                                                                            re-exported or compensated by the importation
                                                                            of equivalent goods
                                                                       5 : Other
             7 : Returned consignments after registration of the        1 : Goods on which payment has been made
                 transaction under codes 1 and 2 above                 2 : Goods on which no payment has been made
             8 : Standard exchange                                      1 : Giving rise to payment
                                                                       2 : Not giving rise to payment
             9 : Other
                  (to be specified in 'Additional information' box)
 ---pagebreak--- 15 . 9 . 86                                   Official Journal of the European Communities                                 No L 263 / 79
               BOX 25 : MODE OF TRANSPORT AT THE BORDER                                 '
               The list of codes applicable is given below:
               Code for modes of transport, post and other consignments
              A. single-figure code (obligatory)
              B. two-figure code ( second digit optional for Member States)
                      A.    B.  Denomination
                       1    10  Sea transport
                            12      Railway wagon on sea-going vessel .
                            16      Powered road vehicle on sea-going vessel
                            17      Trailer or semi-trailer on sea-going vessel
                            18      Inland waterway vessel on sea-going vessel
                      2     20  Rail transport
                            23      Road vehicle on rail-wagon
                      3     30  Road transport
                      4     40  Air transport
                      5     50  Mail
                      7     70 Fixed transport installations
                      8     80 Inland waterway transport
                      9     90 Own propulsion
              BOX 26 : INLAND MODE OF TRANSPORT
              The codes adopted for box 25 are applicable.
              BOX 27 : PLACE OF LOADING / UNLOADING
              Codes to be adopted by the Member States .
              BOX 28 : FINANCIAL AND BANKING DATA
              Codes to be adopted by the Member States .
              BOX 29 : OFFICE OF EXIT / ENTRY
              Until codes are harmonized at Community level , the use of codes to be adopted by the Member States is
              optional for the Member States .
              BOX 33 : COMMODITY CODE
              First subdivision ( eight digits)
              To be completed in accordance with the Community's goods nomenclature .
              Second subdivision (three digits)
              To be completed in accordance with the national user tariff and TARIC ( one national statistical digit and two
              Community digits for the application of specific Community measures.
              Third subdivision (three digits)
            ■ Codes to be adopted by the Member States concerned ( for the application of national measures).
              Fourth subdivision (Additional TARIC code) ( four digits)
              To be completed in accordance with the TARIC .
              Fifth subdivision (excise reference) ( four digits)
              Codes to be adopted by the Member States concerned.
              BOX 34a : COUNTRY OF ORIGIN
              The codes adopted for box 15a are applicable .
 ---pagebreak--- No L 263 / 80                                    Official Journal of the European Communities                                    15 . 9 . 86
             BOX 34b : REGION OF ORIGIN / PRODUCTION
             Codes to be adopted by the Member States concerned .
             BOX 37 : PROCEDURE ( ON DISPATCH / EXPORT / AT DESTINATION / IMPORT)
             A. First subdivision :
                   The codes to be given in this subdivision make use of those given in the second subdivision of box 1 , which
                   they develop further .
                   These are four-figure codes, composed of a two-digit code respresenting the procedure requested, followed
                   by. a second two-digit code representing the previous procedure. The list of two-digit codes is given below.
                   From this list the Member States shall specify which of the codes must be used .
                   'Previous procedure' shall be taken to mean the procedure under which , before being placed under the
                   procedure requested, the goods were placed in the Member State in which the formalities applying to that
                   procedure are carried out, except when , to the operator's knowledge, the goods were placed under the
                   inward or outward processing procedure or the procedure for processing under customs control in another
                   Member State . In these cases , one of these procedures is the previous procedure.
                   For example :
                      goods imported for further inward processing (suspension system ) after having been placed under the
                      inward processing processing procedure ( suspension system ) in another Member State = 5154 (not
                      5100 ).
                   It should be specified that when the previous procedure is a warehousing procedure , or temporary import
                   for return in an unaltered state , or when the goods have come from a free zone , the code for that situation
                   should be used only when the goods have not been placed under a customs economic procedure ( inward
                   processing , outward processing and processing under customs control ).
                   For example :
                      re-export of goods imported under the customs inward processing procedure (suspension system) and
                      subsequently placed under the customs warehouse procedure = 3151 (not 3171 ).
                      (First operation 5100 ; second operation 7151 ; re-export 3151 ).
                   Similarly, in the case of reimportation of goods previously temporarily exported, placing under one of the
                   abovementioned suspensive procedures is to be regarded as a simple importation under that procedure .
                   Indication of the 'reimportation' aspect is to be given only when the goods are released for free
                   circulation .
                   For example :
                      Entry for home use (with simultaneous entry for free circulation) of goods exported under the customs
                      outward processing procedure and placed under a customs warehouse procedure on reimportation =
                      6121 ( not 6171 ) ( first operation : temporary export ( OPR) = 2100 ; second operation : customs
                      warehouse = 7121 ; entry for home use + free circulation = 6121 ).
                                                     List of procedures for coding purposes
              ( Two of these basic elements must be combined to produce a four-figure code)
              01 :      Free circulation only
              02 :      Free circulation with application of the inward processing procedure ( drawback system ) (')
              05 :      Free circulation with simultaneous entry under an inward processing procedure other than those
                        referred to under codes 02 and 51
              06 :      Free circulation with simultaneous entry of the goods under a temporary use procedure
             (') Council Directive No 69 / 73 / EEC of 4 March 1969 on the harmonization of provisions laid down by law ,
                   regulation or administrative action in respect of inward processing ( OJ No L 58 , 8 . 3 . 1969 , p. 1 ).
                   Council Regulation ( EEC ) No 1999 / 85 of 16 July 1985 on inward processing relief arrangements —
                   Article 1 ( 2 ) ( b) (see also paragraph ( 3 ) (o)) ( OJ No L 188 , 20 . 7 . 1985 , p. 1 ).
 ---pagebreak--- 15 . 9 . 86                                       Official Journal of the European Communities                                   No L 263 / 81
                  07:       Free circulation with simultaneous entry of the goods under a warehouse procedure (including
                            placing in other premises under fiscal control )
                  08 ( a ): Goods released for free circulation under the inward processing procedure (drawback system ) in
                            another Member State ( 1 )
                  10 :      Permanent dispatch / export
                  21 :      Temporary dispatch / export under the customs outward processing procedure ( 2 )
                  22:       Temporary dispatch / export under an outward processing procedure other than that referred to
                            under code 21
                  23 :      Temporary dispatch / export for return in an unaltered state
                  24(a ): Goods previously placed under the customs outward processing procedure in another Member
                            State ( 2 )
                  30 :      Redispatch / re-export of Community goods
                  31 :      Redispatch / re-export of goods which are not in free circulation
                  40 :      Home use with simultaneous entry for free circulation
                  41 : .    Home use with simultaneous entry for free circulation for the inward processing procedure
                            ( drawback system ) (')
                  42 :      Home use of goods previously released for free circulation in the same Member State
                  43 :      Home use of goods previously released for free circulation in another Member State or originating in
                            another Member State
                  44(a ): Goods released for home use and free circulation under the inward processing procedure ( drawback
                            system ) in another Member State (')
                  45 :      Partial entry for home use with simultaneous entry for free circulation and for a warehousing
                            procedure including deposit in other premises under fiscal control
                  46 :      Partial entry for home use and placing under a warehousing procedure (including deposit in other
                            premises under fiscal control ) of goods previously released for free circulation in another Member
                            State or originating in another Member State .
                  51 :      Inward processing procedure ( suspension system ) ( 3 )
                  52 :      Inward processing procedure other than those referred to under codes 02 and 51
                  53 :      Temporary introduction for return in an unaltered state ( temporary use) or temporary importation
                            for return in an unaltered state ( 4 )
                  54 ( a ): Goods placed or obtained under the inward processing procedure (suspension system) ( 3 ) carried out
                            in another Memer State ( and not released for free circulation there )
                  60 :      Reimportation with entry for free circulation only
                  61 :      Reimportation with simultaneous entry for free circulation and home use
                  62 :      Reintroduction with entry for home use only
                  65 :      Reimportation with simultaneous entry for free circulation and an inward processing procedure
                            other than those referred to under codes 02 and 51
            (') Council Directive 69 / 73 / EEC of 4 March 1969 on the harmonization of provisions laid down by law ,
                   regulation or administrative action in respect of inward processing (OJ No L 58 , 8 . 3 . 1969 , p. 1 ).
                   Countil Regulation (EEC ) No 1999 / 85 of 16 July 1985 on inward processing relief arrangements —
                   Article 1 ( 2 ) ( b ) ( see also paragraph ( 3 ) ( o )) ( OJ No L 188 , 20 . 7 . 1985 , p. 1 ).
            (2) Council Directive 76 / 119 / EEC of 18 December 1975 on the harmonization of provisions laid down by
                   law , regulation or administrative action in respect of outward processing ( OJ No L 24 , 30 . 1 . 1976 , p. 58 ;
                   OJ No L 165 , 25 . 6 . 1976 , p. 44 ; OJ No L 180 , 18 . 7 . 1976 , p. 19 ).
            ( 3 ) Regulation EEC No 1999 / 85 Article 1 ( 2) (a ) (EEC ) No 1999 / 85 ( see also paragraph ( 3 ) (n)).
            (4 ) Council Regulation ( EEC ) No 3599 / 82 of 21 December 1982 on (EEC) No 1999 / 85 temporary import
                   arrangements ( OJ No L 376 , 31 . 12 . 1982 , p. 1 .)
 ---pagebreak--- No L 263 / 82                                    Official Journal of the European Communities                                     15 . 9 . 86
                   66 :       Reimportation with simultaneous entry for free circulation and a temporary use procedure for return
                             in an unaltered state
                   67 :      Reimportation with simultaneous entry for free circulation and a warehouse procedure ( including
                             deposit in other premises under fiscal control )
                   71 :      Customs warehousing procedure (') including deposit in other premises under customs control
                   72:       Warehousing of national goods ( including deposit in other premises under fiscal control )
                   73 :      Warehousing of Community — other than national — goods (including deposit in other premises
                             under fiscal control )
                   74 :      Warehousing of goods entered simultaneously for free circulation for the inward processing
                             procedure (drawback system ) ( 2)
                   75 :      Warehousing of goods entered simultaneously for the inward processing procedure ( suspension
                             system ) ( 3 )
                   76 :      Export warehousing or deposit in a free zone with advance payment of export refunds for products
                             or goods intended for export without further processing ( 4)
                   77 :      Warehousing with intention to export with advance payment of export refunds for processed
                             products and goods obtained from basic products ( 5 )
                   78 :      Free zone except in the case provided for under code 76 (6 )
                   91 :      Procedure for processing goods under customs control before entering them for free
                             circulation ( 7 )
                   92 ( a ): Goods placed or obtained under the procedure for processing under customs control ( 7 ) another
                             Member State ( and not released for free circulation there )
                   93 :      Destruction ( under customs control )
                   94 :      Permanent use under customs control
                   95 :      Supplies for ships' and aircraft stores
                  96 :     , Supplies by duty- and tax-free shops at ports and airports
                   NB:       The code 00 may be used to indicate no previous procedure ( i . e. as the third and fourth digits
                             only ).
                   (a)       These codes cannot be used as the first two digits of the prodcedure code , but for only to indicate
                             the previous procedure , e. g.
                             4054 = entry for free circulation and home use of goods previously placed under IPR —
                                          suspension system in another Member State .
             (') Council Directive 69 / 74 / EEC of 4 March 1969 on the harmonization of provisions laid down by law ,
                  regulation or administrative action relating to customs warehousing procedures ( OJ No L 58 , 8 . 3 . 1969 ,
                  P - 7 ).
            (2 ) Council Directive 69 / 73 / EEC of 4 March 1969 on the harmonization of provisions laid down by law ,
                  regulation or administrative action in respect of inward processing ( OJ No L 58 , 8 . 3 . 1969 , p. 1 ).
                  Council Regulation (EEC ) No 1999 / 85 of 16 July 1985 on inward processing relief arrangements —
                  Article 1 (2 ) ( b) ( see also paragraph ( 3 ) (o)) ( OJ No L 188 , 20. 7 . 1985 , p. 1 ).
            (3 ) Regulation (EEC) No 1999 / 85 — Article 1 (2) ( a ) ( see also paragraph ( 3 ) (n ).
            (4 ) Council Regulation (EEC) No 565 / 80 of 4 March 1980 on the advance payment of export refunds in
                  respect of agricultural products — Article 5 ( 2) ( OJ No L 62 , 7 . 3 . 1980 , p. 5 ).
            ( s ) Regulation ( EEC ) No 565 / 80 — Article 4 ( 2 ).
            ( ) Council Directive 69 / 75 / EEC of 4 March 1969 on the harmonization of provisions laid down by law ,
                  regulation or administrative action relating to free zones ( OJ No L 58 , 8 . 3 . 1969 , p. 11 ).
            (7 ) Council Regulation (EEC) No 2763 / 83 of 26 September 1983 on arrangements permitting goods to be
                  processed under customs control before being put into free circulation ( OJ No L 272 , 5 . 10 . 1983 , p. 1 ).
 ---pagebreak--- 15 . 9 . 86                                 Official Journal of the European Communities                               No L 263 / 83
             B. Second subdivision
                 Until the codes are harmonized at Community level , codes (up to three characters) to be adopted by the
                 Member States .
            BOX 44 : ADDITIONAL INFORMATION CODE
             Until the codes are harmonized at Community level , this box will not be used
             BOX 47 : CALCULATION OF TAXES
             First column : Type of tax
             Until the codes are harmonized at Community level , codes to be adopted by Member States
             Last column: Method of payment
             The codes applicable, to be selected by the Member States concerned, are given below:
             A:    Immediate payment by cash or equivalent
             B:      payment in cash
             C:      payment by crossed cheque ( bank transfer)
             D:      Other e . g. direct debit to agent's cash account
             E:    Deferred or postponed payment
             F:      Deferred payment — customs system (Directive 78 / 453 )
             G:      Postponed payment — VAT system (Article 23 Sixth VAT Directive)
             H:      Goods imported on behalf of VAT registered consignee
            J:     Payment by post office administration (postal consignments) or ( other) Government or other
                   department
            K:    Excise credit or rebate
             L : Security or guaranteed payment
            M:       Security including cash deposit
            N:         Individual cash deposit
            P:         From agent's cash account
            Q:         From deferment account
            R:       Guarantee
            S:         Individual guarantee account — standing authority
            T:         From agent's guarantee account
            U:         From trader's guarantee
            V:         From trader's guarantee
            O:       Guarantee lodged with Intervention Agency
            W:       Agent's general bond
            X:       Trader's general bond
            Y:       Ordinary bond
            Z:       Undertaking
            BOX 49 : WAREHOUSE IDENTIFICATION
            Codes to be adopted by the Member States
            BOX 51 : INTENDED TRANSIT OFFICES AND COUNTRIES
            Indication of countries
            The list of codes applicable is given below :
            B:            Belgium                     LU :         Luxembourg ,
            DK :          Denmark                     NL :         Netherlands
            D:            Germany                     GB :         United Kingdom
            EL :          Greece                      CH :         Switzerland
            FR :          France                      A:           Austria
            IRL :         Ireland                     ES :         Spain
            IT :          Italy                       PT :         Portugal
 ---pagebreak--- No L 263 / 84                                Official Journal of the European Communities                       15 . 9 . 86
            BOX Nr . 52 : GUARANTEE
            Type of guarantee:
            The list of codes applicable is given below :
                                   Situation                       Code             Other indications necessary
             For comprehensive guarantee                             1        — No of certificate
                                                                              — guarantee office
             For individual guarantee                                2
             For cash deposit guarantee                              3
             For flat-rate guarantee                                 4        — guarantee voucher No
             For guarantee under Title III (Article 31 ) of
             Regulation ( EEC) No 223 / 77                           5
             For guarantee not. required (Title IV of
             Regulation (EEC) No 222 / 77 )                          6
             Guarantee not required for the journey
             between the office of departure and the
             office of transit (Article 40 of Regulation
             ( EEC ) No 222 / 77 )                                   7
             Guarantee not required for certain public
             bodies                                                  8
             Indication of countries :
             The codes adopted for box 51 are applicable
             BOX 53 : OFFICE OF DESTINATION ( AND COUNTRY )
             The codes adopted for box 51 are applicable