CELEX: 32012R0756
Language: en
Date: 2012-08-20 00:00:00
Title: Commission Implementing Regulation (EU) No 756/2012 of 20 August 2012 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code  Text with EEA relevance

21.8.2012   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 223/8
            
         COMMISSION IMPLEMENTING REGULATION (EU) No 756/2012
   of 20 August 2012
   amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
   (Text with EEA relevance)
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), and in particular Article 247 thereof,
   Whereas:
   
               (1)
            
            
               Commission Regulation (EU) No 430/2010 of 20 May 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (2) removed the obligation to provide an exit summary declaration for goods which are supplied for incorporation as parts of or accessories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of vessels or aircraft, foodstuffs, and other items to be consumed or sold on board. Annex 30a to Commission Regulation (EEC) No 2454/93 (3) should therefore be adapted accordingly.
            
         
               (2)
            
            
               Pursuant to Annex 30a to Regulation (EEC) No 2454/93, information about the consignee is mandatory in an exit summary declaration. However, where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown. In that case a specific code should be used to show that the consignee particulars are unknown.
            
         
               (3)
            
            
               Commission Regulation (EC) No 1917/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EC) No 1172/95 as regards statistics on external trade (4) has been replaced by Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (5). It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93.
            
         
               (4)
            
            
               Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (6) lays down conditions for exemption from payment of the VAT due upon importation. One of the conditions is that at the time of importation, the importer must have provided to the competent authorities of the Member State of importation certain information. It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93 to provide a harmonised solution for indicating that information in the customs declaration. The obligation to provide the information required by Article 143(2) of Directive 2006/112/EC should be stated in the description of Box 44 in Annex 37.
            
         
               (5)
            
            
               Since a Community transit operation may take place in Andorra and San Marino, a reference to those countries should be added to the reference to the EFTA countries in Annex 37 to Regulation (EEC) No 2454/93, in order to reflect the fact that the guarantee or guarantee waiver may be not valid in one or more EFTA countries, nor in Andorra or in San Marino.
            
         
               (6)
            
            
               Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with non-member countries (7) has been replaced by Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (8). The reference to Regulation (EC) No 1172/95 in Annex 38 to Regulation (EEC) No 2454/93 should therefore be updated.
            
         
               (7)
            
            
               In 2010 the eighth version of the Incoterms rules (‘Incoterms 2010’) has been established. The Incoterms codes as amended by the Incoterms 2010 should therefore be set out in Annex 38 in order to update the delivery terms.
            
         
               (8)
            
            
               Annex 38 to Regulation (EEC) No 2454/93 contains a list of packaging codes based upon the list of Coded representations of packaging type names used in international trade set out in Annexes V and VI to Recommendation No 21 of the United Nations Economic Commission for Europe. Due to the revision of the code list following a technological development, it is appropriate to replace the list in Annex 38 by the latest version resulting from Revision 8.1 of Recommendation No 21.
            
         
               (9)
            
            
               Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (9) provides that excise goods may be moved under a duty suspension arrangement within the customs territory of the Community, including where the goods are moved via a third country or a third territory from the place of importation to any of the destinations referred to in Article 17(1)(a) of that Directive. The respective codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted to reflect the cases where no excise duties are paid upon importation.
            
         
               (10)
            
            
               Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (10) has been replaced by Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (11). Some references and descriptions of codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted.
            
         
               (11)
            
            
               Since Commission Regulation (EC) No 1580/2007 of 21 December 2007 laying down implementing rules of Council Regulations (EC) No 2200/96, (EC) No 2201/96 and (EC) No 1182/2007 in the fruit and vegetable sector (12) has been replaced by Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (13), it is necessary to update the reference to Regulation (EC) No 1580/2007 in Annex 38 to Regulation (EEC) No 2454/93.
            
         
               (12)
            
            
               It is necessary to adapt the list of goods involving a higher risk of fraud set out in Annex 44c to Regulation (EEC) No 2454/93 to the Combined Nomenclature 2012 laid down in Commission Implementing Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (14).
            
         
               (13)
            
            
               Regulation (EEC) No 2454/93 should therefore be amended accordingly.
            
         
               (14)
            
            
               Since Regulation (EU) No 1006/2011 applies from 1 January 2012, the amendments to Annex 44c to Regulation (EEC) No 2454/93 should apply from the same date.
            
         
               (15)
            
            
               The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
            
         HAS ADOPTED THIS REGULATION:
   Article 1
   Regulation (EEC) No 2454/93 is amended as follows:
   
               (1)
            
            
               Annex 30a is amended as set out in Annex I to this Regulation;
            
         
               (2)
            
            
               Annex 37 is amended as set out in Annex II to this Regulation;
            
         
               (3)
            
            
               Annex 38 is amended as set out in Annex III to this Regulation;
            
         
               (4)
            
            
               Annex 44c is amended as set out in Annex IV to this Regulation.
            
         Article 2
   This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
   It shall apply from 1 January 2013, except Annex IV.
   Annex IV shall apply from 1 January 2012.
   
      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 20 August 2012.
      
         
            For the Commission
         
         
            The President
         
         José Manuel BARROSO
      
   
   
      (1)  OJ L 302, 19.10.1992, p. 1.
   
      (2)  OJ L 125, 21.5.2010, p. 10.
   
      (3)  OJ L 253, 11.10.1993, p. 1.
   
      (4)  OJ L 229, 9.9.2000, p. 14.
   
      (5)  OJ L 37, 10.2.2010, p. 1.
   
      (6)  OJ L 347, 11.12.2006, p. 1.
   
      (7)  OJ L 118, 25.5.1995, p. 10.
   
      (8)  OJ L 152, 16.6.2009, p. 23.
   
      (9)  OJ L 9, 14.1.2009, p. 12.
   
      (10)  OJ L 105, 23.4.1983, p. 1.
   
      (11)  OJ L 324, 10.12.2009, p. 23.
   
      (12)  OJ L 350, 31.12.2007, p. 1.
   
      (13)  OJ L 157, 15.6.2011, p. 1.
   
      (14)  OJ L 282, 28.10.2011, p. 1.
   
      ANNEX I
      (referred to in Article 1(1))
      Annex 30a to Regulation (EEC) No 2454/93 is amended as follows:
      
                  (1)
               
               
                  In Section 1 ‘Introductory notes to the tables’, note 4.4 is deleted.
               
            
                  (2)
               
               
                  Section 2 ‘Requirements for entry and exit summary declarations’ is amended as follows:
                  
                              (a)
                           
                           
                              The title of point 2.2 is replaced by the following:
                              ‘2.2.   Express consignments — Table 2’
                           
                        
                              (b)
                           
                           
                              In Table 2, the third column ‘Exit summary declaration — ship and aircraft supplies’ is deleted.
                           
                        
            
                  (3)
               
               
                  Section 4, ‘Data element explanatory notes’, is amended as follows:
                  
                              (a)
                           
                           
                              In data element explanatory note ‘Transport document number’, the fourth paragraph is deleted.
                           
                        
                              (b)
                           
                           
                              In data element explanatory note ‘Consignee’, the fifth paragraph ‘’ is replaced by the following:
                              ‘: In cases referred to in Article 789, this information shall be provided where available. Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed” and the consignee is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:
                              
                                          Legal basis
                                       
                                       
                                          Subject
                                       
                                       
                                          Box
                                       
                                       
                                          Code
                                       
                                    
                                          Annex 30a
                                       
                                       
                                          Situations where negotiable bills of lading that are “to order blank endorsed” are concerned, in the case of exit summary declarations, where the consignee particulars are unknown.
                                       
                                       
                                          44
                                       
                                       
                                          30600’
                                       
                                    
                        
                              (c)
                           
                           
                              Data element explanatory note ‘Notify party’ is replaced by the following:
                              ‘Notify party
                              
                              Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. The particulars of notify party take the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration.
                               where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.
                               where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned, the particulars of notify party shall always be provided in the field for “consignee” instead of the “consignee” particulars. When an export declaration contains the particulars for the exit summary declaration, code 30600 is entered in Box 44 of the export declaration concerned.’
                           
                        
                              (d)
                           
                           
                              In data element explanatory note ‘Commodity code’, the fifth paragraph beginning with : is deleted.
                           
                        
            
   
      ANNEX II
      (referred to in Article 1(2))
      Annex 37, Title II, to Regulation (EEC) No 2454/93 is amended as follows:
      
                  (1)
               
               
                  Section A is amended as follows:
                  
                              (a)
                           
                           
                              
                                 Box 24: Nature of transaction is replaced by the following:
                              ‘Box 24:   Nature of transaction
                              
                              Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
                           
                        
                              (b)
                           
                           
                              In Box 44: Additional information/Documents produced/Certificates and authorisations, the first paragraph is replaced by the following:
                              ‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5 or identification numbers.’
                           
                        
                              (c)
                           
                           
                              In Box 52: ‘Guarantee’, the second paragraph is replaced by the following:
                              ‘Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the following countries, add after “not valid for” the codes from Annex 38 for the country or countries concerned:
                              
                                          —
                                       
                                       
                                          non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods,
                                       
                                    
                                          —
                                       
                                       
                                          Andorra,
                                       
                                    
                                          —
                                       
                                       
                                          San Marino.
                                       
                                    Where an individual guarantee in the form of a cash deposit or by means of vouchers is used it shall be valid for all the contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.’
                           
                        
            
                  (2)
               
               
                  Section C is amended as follows:
                  
                              (a)
                           
                           
                              
                                 Box 24: Nature of transaction is replaced by the following:
                              ‘Box 24:   Nature of transaction
                              
                              Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
                           
                        
                              (b)
                           
                           
                              
                                 Box 44: Additional information/Documents produced/Certificates and authorisations is amended as follows:
                              
                                          (i)
                                       
                                       
                                          The first paragraph is replaced by the following:
                                          ‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5 or identification numbers.’
                                       
                                    
                                          (ii)
                                       
                                       
                                          The following is added after the last paragraph:
                                          ‘When goods are the subject of a VAT-exempt supply to another Member State, the information required by Article 143(2) of Directive 2006/112/EC shall be entered in box 44, including when required by a Member State, the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.’
                                       
                                    
                        
            
   
      ANNEX III
      (referred to in Article 1(3))
      Annex 38, Title II to Regulation (EEC) No 2454/93 is amended as follows:
      
                  (1)
               
               
                  In Box 2: Consignor/Exporter, the last paragraph is replaced by the following:
                  ‘Country code: the Community’s alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (1).
               
            
                  (2)
               
               
                  In Box 20: Delivery terms, the table is replaced by the following:
                  
                              ‘First subdivision
                           
                           
                              Meaning
                           
                           
                              Second subdivision
                           
                        
                              Incoterms code
                           
                           
                              Incoterms — ICC/ECE
                           
                           
                              Place to be specified
                           
                        
                              
                                 Code applicable usually for road and rail transport
                              
                           
                        
                              DAF (Incoterms 2000)
                           
                           
                              Delivered at frontier
                           
                           
                              Named place
                           
                        
                              
                                 Codes applicable for all modes of transport
                              
                           
                        
                              EXW (Incoterms 2010)
                           
                           
                              Ex works
                           
                           
                              Named place
                           
                        
                              FCA (Incoterms 2010)
                           
                           
                              Free carrier
                           
                           
                              Named place
                           
                        
                              CPT (Incoterms 2010)
                           
                           
                              Carriage paid to
                           
                           
                              Named place of destination
                           
                        
                              CIP (Incoterms 2010)
                           
                           
                              Carriage and insurance paid to
                           
                           
                              Named place of destination
                           
                        
                              DAT (Incoterms 2010)
                           
                           
                              Delivered at terminal
                           
                           
                              Named terminal at port or place of destination
                           
                        
                              DAP (Incoterms 2010)
                           
                           
                              Delivered at place
                           
                           
                              Named place of destination
                           
                        
                              DDP (Incoterms 2010)
                           
                           
                              Delivered duty paid
                           
                           
                              Named place of destination
                           
                        
                              DDU (Incoterms 2000)
                           
                           
                              Delivered duty unpaid
                           
                           
                              Named place of destination
                           
                        
                              
                                 Codes applicable usually for sea and inland waterway transport
                              
                           
                        
                              FAS (Incoterms 2010)
                           
                           
                              Free alongside ship
                           
                           
                              Named port of shipment
                           
                        
                              FOB (Incoterms 2010)
                           
                           
                              Free on board
                           
                           
                              Named port of shipment
                           
                        
                              CFR (Incoterms 2010)
                           
                           
                              Cost and freight
                           
                           
                              Named port of destination
                           
                        
                              CIF (Incoterms 2010)
                           
                           
                              Cost, insurance and freight
                           
                           
                              Named port of destination
                           
                        
                              DES (Incoterms 2000)
                           
                           
                              Delivered ex ship
                           
                           
                              Named port of destination
                           
                        
                              DEQ (Incoterms 2000)
                           
                           
                              Delivered ex quay
                           
                           
                              Named port of destination
                           
                        
                              XXX
                           
                           
                              Delivery terms other than those listed above
                           
                           
                              Narrative description of delivery terms given in the contract’
                           
                        
            
                  (3)
               
               
                  In Box 24: Nature of the transaction, the note is replaced by the following:
                  ‘The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010 (2), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.
               
            
                  (4)
               
               
                  
                     Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind is replaced by the following:
                  ‘Box 31:   Packages and description of goods; Marks and numbers — Container No(s) — Number and kind
                  
                  
                     Kind of packages
                  
                  Use the following codes.
                  (UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).
                  PACKAGING CODES
                  
                              Aerosol
                           
                           
                              AE
                           
                        
                              Ampoule, non-protected
                           
                           
                              AM
                           
                        
                              Ampoule, protected
                           
                           
                              AP
                           
                        
                              Atomizer
                           
                           
                              AT
                           
                        
                              Bag
                           
                           
                              BG
                           
                        
                              Bag, flexible container
                           
                           
                              FX
                           
                        
                              Bag, gunny
                           
                           
                              GY
                           
                        
                              Bag, jumbo
                           
                           
                              JB
                           
                        
                              Bag, large
                           
                           
                              ZB
                           
                        
                              Bag, multiply
                           
                           
                              MB
                           
                        
                              Bag, paper
                           
                           
                              5M
                           
                        
                              Bag, paper, multi-wall
                           
                           
                              XJ
                           
                        
                              Bag, paper, multi-wall, water resistant
                           
                           
                              XK
                           
                        
                              Bag, plastic
                           
                           
                              EC
                           
                        
                              Bag, plastics film
                           
                           
                              XD
                           
                        
                              Bag, polybag
                           
                           
                              44
                           
                        
                              Bag, super bulk
                           
                           
                              43
                           
                        
                              Bag, textile
                           
                           
                              5L
                           
                        
                              Bag, textile, sift proof
                           
                           
                              XG
                           
                        
                              Bag, textile, water resistant
                           
                           
                              XH
                           
                        
                              Bag, textile, without inner coat/liner
                           
                           
                              XF
                           
                        
                              Bag, tote
                           
                           
                              TT
                           
                        
                              Bag, woven plastic
                           
                           
                              5H
                           
                        
                              Bag, woven plastic, sift proof
                           
                           
                              XB
                           
                        
                              Bag, woven plastic, water resistant
                           
                           
                              XC
                           
                        
                              Bag, woven plastic, without inner coat/liner
                           
                           
                              XA
                           
                        
                              Bale, compressed
                           
                           
                              BL
                           
                        
                              Bale, non-compressed
                           
                           
                              BN
                           
                        
                              Ball
                           
                           
                              AL
                           
                        
                              Balloon, non-protected
                           
                           
                              BF
                           
                        
                              Balloon, protected
                           
                           
                              BP
                           
                        
                              Bar
                           
                           
                              BR
                           
                        
                              Barrel
                           
                           
                              BA
                           
                        
                              Barrel, wooden
                           
                           
                              2C
                           
                        
                              Barrel, wooden, bung type
                           
                           
                              QH
                           
                        
                              Barrel, wooden, removable head
                           
                           
                              QJ
                           
                        
                              Bars, in bundle/bunch/truss
                           
                           
                              BZ
                           
                        
                              Basin
                           
                           
                              BM
                           
                        
                              Basket
                           
                           
                              BK
                           
                        
                              Basket, with handle, cardboard
                           
                           
                              HC
                           
                        
                              Basket, with handle, plastic
                           
                           
                              HA
                           
                        
                              Basket, with handle, wooden
                           
                           
                              HB
                           
                        
                              Belt
                           
                           
                              B4
                           
                        
                              Bin
                           
                           
                              BI
                           
                        
                              Block
                           
                           
                              OK
                           
                        
                              Board
                           
                           
                              BD
                           
                        
                              Board, in bundle/bunch/truss
                           
                           
                              BY
                           
                        
                              Bobbin
                           
                           
                              BB
                           
                        
                              Bolt
                           
                           
                              BT
                           
                        
                              Bottle, gas
                           
                           
                              GB
                           
                        
                              Bottle, non-protected, bulbous
                           
                           
                              BS
                           
                        
                              Bottle, non-protected, cylindrical
                           
                           
                              BO
                           
                        
                              Bottle, protected bulbous
                           
                           
                              BV
                           
                        
                              Bottle, protected cylindrical
                           
                           
                              BQ
                           
                        
                              Bottlecrate/bottlerack
                           
                           
                              BC
                           
                        
                              Box
                           
                           
                              BX
                           
                        
                              Box, aluminium
                           
                           
                              4B
                           
                        
                              Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox
                           
                           
                              DH
                           
                        
                              Box, fibreboard
                           
                           
                              4G
                           
                        
                              Box, for liquids
                           
                           
                              BW
                           
                        
                              Box, natural wood
                           
                           
                              4C
                           
                        
                              Box, plastic
                           
                           
                              4H
                           
                        
                              Box, plastic, expanded
                           
                           
                              QR
                           
                        
                              Box, plastic, solid
                           
                           
                              QS
                           
                        
                              Box, plywood
                           
                           
                              4D
                           
                        
                              Box, reconstituted wood
                           
                           
                              4F
                           
                        
                              Box, steel
                           
                           
                              4A
                           
                        
                              Box, wooden, natural wood, ordinary
                           
                           
                              QP
                           
                        
                              Box, wooden, natural wood, with sift proof walls
                           
                           
                              QQ
                           
                        
                              Bucket
                           
                           
                              BJ
                           
                        
                              Bulk, gas (at 1 031 mbar and 15 °C)
                           
                           
                              VG
                           
                        
                              Bulk, liquefied gas (at abnormal temperature/pressure)
                           
                           
                              VQ
                           
                        
                              Bulk, liquid
                           
                           
                              VL
                           
                        
                              Bulk, scrap metal
                           
                           
                              VS
                           
                        
                              Bulk, solid, fine particles (“powders”)
                           
                           
                              VY
                           
                        
                              Bulk, solid, granular particles (“grains”)
                           
                           
                              VR
                           
                        
                              Bulk, solid, large particles (“nodules”)
                           
                           
                              VO
                           
                        
                              Bunch
                           
                           
                              BH
                           
                        
                              Bundle
                           
                           
                              BE
                           
                        
                              Bundle, wooden
                           
                           
                              8C
                           
                        
                              Butt
                           
                           
                              BU
                           
                        
                              Cage
                           
                           
                              CG
                           
                        
                              Cage, Commonwealth Handling Equipment Pool (CHEP)
                           
                           
                              DG
                           
                        
                              Cage, roll
                           
                           
                              CW
                           
                        
                              Can, cylindrical
                           
                           
                              CX
                           
                        
                              Can, rectangular
                           
                           
                              CA
                           
                        
                              Can, with handle and spout
                           
                           
                              CD
                           
                        
                              Canister
                           
                           
                              CI
                           
                        
                              Canvas
                           
                           
                              CZ
                           
                        
                              Capsule
                           
                           
                              AV
                           
                        
                              Carboy, non-protected
                           
                           
                              CO
                           
                        
                              Carboy, protected
                           
                           
                              CP
                           
                        
                              Card
                           
                           
                              CM
                           
                        
                              Cart, flatbed
                           
                           
                              FW
                           
                        
                              Carton
                           
                           
                              CT
                           
                        
                              Cartridge
                           
                           
                              CQ
                           
                        
                              Case
                           
                           
                              CS
                           
                        
                              Case, car
                           
                           
                              7A
                           
                        
                              Case, isothermic
                           
                           
                              EI
                           
                        
                              Case, skeleton
                           
                           
                              SK
                           
                        
                              Case, steel
                           
                           
                              SS
                           
                        
                              Case, with pallet base
                           
                           
                              ED
                           
                        
                              Case, with pallet base, cardboard
                           
                           
                              EF
                           
                        
                              Case, with pallet base, metal
                           
                           
                              EH
                           
                        
                              Case, with pallet base, plastic
                           
                           
                              EG
                           
                        
                              Case, with pallet base, wooden
                           
                           
                              EE
                           
                        
                              Case, wooden
                           
                           
                              7B
                           
                        
                              Cask
                           
                           
                              CK
                           
                        
                              Chest
                           
                           
                              CH
                           
                        
                              Churn
                           
                           
                              CC
                           
                        
                              Clamshell
                           
                           
                              AI
                           
                        
                              Coffer
                           
                           
                              CF
                           
                        
                              Coffin
                           
                           
                              CJ
                           
                        
                              Coil
                           
                           
                              CL
                           
                        
                              Composite packaging, glass receptacle
                           
                           
                              6P
                           
                        
                              Composite packaging, glass receptacle in aluminium crate
                           
                           
                              YR
                           
                        
                              Composite packaging, glass receptacle in aluminium drum
                           
                           
                              YQ
                           
                        
                              Composite packaging, glass receptacle in expandable plastic pack
                           
                           
                              YY
                           
                        
                              Composite packaging, glass receptacle in fibre drum
                           
                           
                              YW
                           
                        
                              Composite packaging, glass receptacle in fibreboard box
                           
                           
                              YX
                           
                        
                              Composite packaging, glass receptacle in plywood drum
                           
                           
                              YT
                           
                        
                              Composite packaging, glass receptacle in solid plastic pack
                           
                           
                              YZ
                           
                        
                              Composite packaging, glass receptacle in steel crate box
                           
                           
                              YP
                           
                        
                              Composite packaging, glass receptacle in steel drum
                           
                           
                              YN
                           
                        
                              Composite packaging, glass receptacle in wickerwork hamper
                           
                           
                              YV
                           
                        
                              Composite packaging, glass receptacle in wooden box
                           
                           
                              YS
                           
                        
                              Composite packaging, plastic receptacle
                           
                           
                              6H
                           
                        
                              Composite packaging, plastic receptacle in aluminium crate
                           
                           
                              YD
                           
                        
                              Composite packaging, plastic receptacle in aluminium drum
                           
                           
                              YC
                           
                        
                              Composite packaging, plastic receptacle in fibre drum
                           
                           
                              YJ
                           
                        
                              Composite packaging, plastic receptacle in fibreboard box
                           
                           
                              YK
                           
                        
                              Composite packaging, plastic receptacle in plastic drum
                           
                           
                              YL
                           
                        
                              Composite packaging, plastic receptacle in plywood box
                           
                           
                              YH
                           
                        
                              Composite packaging, plastic receptacle in plywood drum
                           
                           
                              YG
                           
                        
                              Composite packaging, plastic receptacle in solid plastic box
                           
                           
                              YM
                           
                        
                              Composite packaging, plastic receptacle in steel crate box
                           
                           
                              YB
                           
                        
                              Composite packaging, plastic receptacle in steel drum
                           
                           
                              YA
                           
                        
                              Composite packaging, plastic receptacle in wooden box
                           
                           
                              YF
                           
                        
                              Cone
                           
                           
                              AJ
                           
                        
                              Container, flexible
                           
                           
                              1F
                           
                        
                              Container, gallon
                           
                           
                              GL
                           
                        
                              Container, metal
                           
                           
                              ME
                           
                        
                              Container, not otherwise specified as transport equipment
                           
                           
                              CN
                           
                        
                              Container, outer
                           
                           
                              OU
                           
                        
                              Cover
                           
                           
                              CV
                           
                        
                              Crate
                           
                           
                              CR
                           
                        
                              Crate, beer
                           
                           
                              CB
                           
                        
                              Crate, bulk, cardboard
                           
                           
                              DK
                           
                        
                              Crate, bulk, plastic
                           
                           
                              DL
                           
                        
                              Crate, bulk, wooden
                           
                           
                              DM
                           
                        
                              Crate, framed
                           
                           
                              FD
                           
                        
                              Crate, fruit
                           
                           
                              FC
                           
                        
                              Crate, metal
                           
                           
                              MA
                           
                        
                              Crate, milk
                           
                           
                              MC
                           
                        
                              Crate, multiple layer, cardboard
                           
                           
                              DC
                           
                        
                              Crate, multiple layer, plastic
                           
                           
                              DA
                           
                        
                              Crate, multiple layer, wooden
                           
                           
                              DB
                           
                        
                              Crate, shallow
                           
                           
                              SC
                           
                        
                              Crate, wooden
                           
                           
                              8B
                           
                        
                              Creel
                           
                           
                              CE
                           
                        
                              Cup
                           
                           
                              CU
                           
                        
                              Cylinder
                           
                           
                              CY
                           
                        
                              Demijohn, non-protected
                           
                           
                              DJ
                           
                        
                              Demijohn, protected
                           
                           
                              DP
                           
                        
                              Dispenser
                           
                           
                              DN
                           
                        
                              Drum
                           
                           
                              DR
                           
                        
                              Drum, aluminium
                           
                           
                              1B
                           
                        
                              Drum, aluminium, non-removable head
                           
                           
                              QC
                           
                        
                              Drum, aluminium, removable head
                           
                           
                              QD
                           
                        
                              Drum, fibre
                           
                           
                              1G
                           
                        
                              Drum, iron
                           
                           
                              DI
                           
                        
                              Drum, plastic
                           
                           
                              IH
                           
                        
                              Drum, plastic, non-removable head
                           
                           
                              QF
                           
                        
                              Drum, plastic, removable head
                           
                           
                              QG
                           
                        
                              Drum, plywood
                           
                           
                              1D
                           
                        
                              Drum, steel
                           
                           
                              1A
                           
                        
                              Drum, steel, non-removable head
                           
                           
                              QA
                           
                        
                              Drum, steel, removable head
                           
                           
                              QB
                           
                        
                              Drum, wooden
                           
                           
                              1W
                           
                        
                              Envelope
                           
                           
                              EN
                           
                        
                              Envelope, steel
                           
                           
                              SV
                           
                        
                              Filmpack
                           
                           
                              FP
                           
                        
                              Firkin
                           
                           
                              FI
                           
                        
                              Flask
                           
                           
                              FL
                           
                        
                              Flexibag
                           
                           
                              FB
                           
                        
                              Flexitank
                           
                           
                              FE
                           
                        
                              Foodtainer
                           
                           
                              FT
                           
                        
                              Footlocker
                           
                           
                              FO
                           
                        
                              Frame
                           
                           
                              FR
                           
                        
                              Girder
                           
                           
                              GI
                           
                        
                              Girders, in bundle/bunch/truss
                           
                           
                              GZ
                           
                        
                              Hamper
                           
                           
                              HR
                           
                        
                              Hanger
                           
                           
                              HN
                           
                        
                              Hogshead
                           
                           
                              HG
                           
                        
                              Ingot
                           
                           
                              IN
                           
                        
                              Ingots, in bundle/bunch/truss
                           
                           
                              IZ
                           
                        
                              Intermediate bulk container
                           
                           
                              WA
                           
                        
                              Intermediate bulk container, aluminium
                           
                           
                              WD
                           
                        
                              Intermediate bulk container, aluminium, liquid
                           
                           
                              WL
                           
                        
                              Intermediate bulk container, aluminium, pressurised > 10 kpa
                           
                           
                              WH
                           
                        
                              Intermediate bulk container, composite
                           
                           
                              ZS
                           
                        
                              Intermediate bulk container, composite, flexible plastic, liquids
                           
                           
                              ZR
                           
                        
                              Intermediate bulk container, composite, flexible plastic, pressurised
                           
                           
                              ZP
                           
                        
                              Intermediate bulk container, composite, flexible plastic, solids
                           
                           
                              ZM
                           
                        
                              Intermediate bulk container, composite, rigid plastic, liquids
                           
                           
                              ZQ
                           
                        
                              Intermediate bulk container, composite, rigid plastic, pressurised
                           
                           
                              ZN
                           
                        
                              Intermediate bulk container, composite, rigid plastic, solids
                           
                           
                              PLN
                           
                        
                              Intermediate bulk container, fibreboard
                           
                           
                              ZT
                           
                        
                              Intermediate bulk container, flexible
                           
                           
                              ZU
                           
                        
                              Intermediate bulk container, metal
                           
                           
                              WF
                           
                        
                              Intermediate bulk container, metal, liquid
                           
                           
                              WM
                           
                        
                              Intermediate bulk container, metal, other than steel
                           
                           
                              ZV
                           
                        
                              Intermediate bulk container, metal, pressure 10 kpa
                           
                           
                              WJ
                           
                        
                              Intermediate bulk container, natural wood
                           
                           
                              ZW
                           
                        
                              Intermediate bulk container, natural wood, with inner liner
                           
                           
                              WU
                           
                        
                              Intermediate bulk container, paper, multi-wall
                           
                           
                              ZA
                           
                        
                              Intermediate bulk container, paper, multi-wall, water resistant
                           
                           
                              ZC
                           
                        
                              Intermediate bulk container, plastic film
                           
                           
                              WS
                           
                        
                              Intermediate bulk container, plywood
                           
                           
                              ZX
                           
                        
                              Intermediate bulk container, plywood, with inner liner
                           
                           
                              WY
                           
                        
                              Intermediate bulk container, reconstituted wood
                           
                           
                              ZY
                           
                        
                              Intermediate bulk container, reconstituted wood, with inner liner
                           
                           
                              WZ
                           
                        
                              Intermediate bulk container, rigid plastic
                           
                           
                              AA
                           
                        
                              Intermediate bulk container, rigid plastic, freestanding, liquids
                           
                           
                              ZK
                           
                        
                              Intermediate bulk container, rigid plastic, freestanding, pressurised
                           
                           
                              ZH
                           
                        
                              Intermediate bulk container, rigid plastic, freestanding, solids
                           
                           
                              ZF
                           
                        
                              Intermediate bulk container, rigid plastic, with structural equipment, liquids
                           
                           
                              ZJ
                           
                        
                              Intermediate bulk container, rigid plastic, with structural equipment, pressurised
                           
                           
                              ZG
                           
                        
                              Intermediate bulk container, rigid plastic, with structural equipment, solids
                           
                           
                              ZD
                           
                        
                              Intermediate bulk container, steel
                           
                           
                              WC
                           
                        
                              Intermediate bulk container, steel, liquid
                           
                           
                              WK
                           
                        
                              Intermediate bulk container, steel, pressurised > 10 kpa
                           
                           
                              WG
                           
                        
                              Intermediate bulk container, textile without coat/liner
                           
                           
                              WT
                           
                        
                              Intermediate bulk container, textile, coated
                           
                           
                              WV
                           
                        
                              Intermediate bulk container, textile, coated and liner
                           
                           
                              WX
                           
                        
                              Intermediate bulk container, textile, with liner
                           
                           
                              WW
                           
                        
                              Intermediate bulk container, woven plastic, coated
                           
                           
                              WP
                           
                        
                              Intermediate bulk container, woven plastic, coated and liner
                           
                           
                              WR
                           
                        
                              Intermediate bulk container, woven plastic, with liner
                           
                           
                              WQ
                           
                        
                              Intermediate bulk container, woven plastic, without coat/liner
                           
                           
                              WN
                           
                        
                              Jar
                           
                           
                              JR
                           
                        
                              Jerrican, cylindrical
                           
                           
                              JY
                           
                        
                              Jerrican, plastic
                           
                           
                              3H
                           
                        
                              Jerrican, plastic, non-removable head
                           
                           
                              QM
                           
                        
                              Jerrican, plastic, removable head
                           
                           
                              QN
                           
                        
                              Jerrican, rectangular
                           
                           
                              JC
                           
                        
                              Jerrican, steel
                           
                           
                              3A
                           
                        
                              Jerrican, steel, non-removable head
                           
                           
                              QK
                           
                        
                              Jerrican, steel, removable head
                           
                           
                              QL
                           
                        
                              Jug
                           
                           
                              JG
                           
                        
                              Jutebag
                           
                           
                              JT
                           
                        
                              Keg
                           
                           
                              KG
                           
                        
                              Kit
                           
                           
                              KI
                           
                        
                              Liftvan
                           
                           
                              LV
                           
                        
                              Log
                           
                           
                              LG
                           
                        
                              Logs, in bundle/bunch/truss
                           
                           
                              LZ
                           
                        
                              Lot
                           
                           
                              LT
                           
                        
                              Lug
                           
                           
                              LU
                           
                        
                              Luggage
                           
                           
                              LE
                           
                        
                              Mat
                           
                           
                              MT
                           
                        
                              Matchbox
                           
                           
                              MX
                           
                        
                              Mutually defined
                           
                           
                              ZZ
                           
                        
                              Nest
                           
                           
                              NS
                           
                        
                              Net
                           
                           
                              NT
                           
                        
                              Net, tube, plastic
                           
                           
                              NU
                           
                        
                              Net, tube, textile
                           
                           
                              NV
                           
                        
                              Not available
                           
                           
                              NA
                           
                        
                              Octabin
                           
                           
                              OT
                           
                        
                              Package
                           
                           
                              PK
                           
                        
                              Package, cardboard, with bottle grip-holes
                           
                           
                              IK
                           
                        
                              Package, display, cardboard
                           
                           
                              IB
                           
                        
                              Package, display, metal
                           
                           
                              ID
                           
                        
                              Package, display, plastic
                           
                           
                              IC
                           
                        
                              Package, display, wooden
                           
                           
                              IA
                           
                        
                              Package, flow
                           
                           
                              IF
                           
                        
                              Package, paper wrapped
                           
                           
                              IG
                           
                        
                              Package, show
                           
                           
                              IE
                           
                        
                              Packet
                           
                           
                              PA
                           
                        
                              Pail
                           
                           
                              PL
                           
                        
                              Pallet
                           
                           
                              PX
                           
                        
                              Pallet, 100 cm × 110 cm
                           
                           
                              AH
                           
                        
                              Pallet, AS 4068-1993
                           
                           
                              OD
                           
                        
                              Pallet, box Combined open-ended box and pallet
                           
                           
                              PB
                           
                        
                              Pallet, CHEP 100 cm × 120 cm
                           
                           
                              OC
                           
                        
                              Pallet, CHEP 40 cm × 60 cm
                           
                           
                              OA
                           
                        
                              Pallet, CHEP 80 cm × 120 cm
                           
                           
                              OB
                           
                        
                              Pallet, ISO T11
                           
                           
                              OE
                           
                        
                              Pallet, modular, collars 80 cm × 100 cm
                           
                           
                              PD
                           
                        
                              Pallet, modular, collars 80 cm × 120 cm
                           
                           
                              PE
                           
                        
                              Pallet, modular, collars 80 cm × 60 cm
                           
                           
                              AF
                           
                        
                              Pallet, shrinkwrapped
                           
                           
                              AG
                           
                        
                              Pallet, triwall
                           
                           
                              TW
                           
                        
                              Pallet, wooden
                           
                           
                              8A
                           
                        
                              Pan
                           
                           
                              P2
                           
                        
                              Parcel
                           
                           
                              PC
                           
                        
                              Pen
                           
                           
                              PF
                           
                        
                              Piece
                           
                           
                              PP
                           
                        
                              Pipe
                           
                           
                              PI
                           
                        
                              Pipes, in bundle/bunch/truss
                           
                           
                              PV
                           
                        
                              Pitcher
                           
                           
                              PH
                           
                        
                              Plank
                           
                           
                              PN
                           
                        
                              Planks, in bundle/bunch/truss
                           
                           
                              PZ
                           
                        
                              Plate
                           
                           
                              PG
                           
                        
                              Plates, in bundle/bunch/truss
                           
                           
                              PY
                           
                        
                              Platform, unspecified weight or dimension
                           
                           
                              OF
                           
                        
                              Pot
                           
                           
                              PT
                           
                        
                              Pouch
                           
                           
                              PO
                           
                        
                              Punnet
                           
                           
                              PJ
                           
                        
                              Rack
                           
                           
                              RK
                           
                        
                              Rack, clothing hanger
                           
                           
                              RJ
                           
                        
                              Receptacle, fibre
                           
                           
                              AB
                           
                        
                              Receptacle, glass
                           
                           
                              GR
                           
                        
                              Receptacle, metal
                           
                           
                              MR
                           
                        
                              Receptacle, paper
                           
                           
                              AC
                           
                        
                              Receptacle, plastic
                           
                           
                              PR
                           
                        
                              Receptacle, plastic wrapped
                           
                           
                              MW
                           
                        
                              Receptacle, wooden
                           
                           
                              AD
                           
                        
                              Rednet
                           
                           
                              RT
                           
                        
                              Reel
                           
                           
                              RL
                           
                        
                              Ring
                           
                           
                              RG
                           
                        
                              Rod
                           
                           
                              RD
                           
                        
                              Rods, in bundle/bunch/truss
                           
                           
                              RZ
                           
                        
                              Roll
                           
                           
                              RO
                           
                        
                              Sachet
                           
                           
                              SH
                           
                        
                              Sack
                           
                           
                              SA
                           
                        
                              Sack, multi-wall
                           
                           
                              MS
                           
                        
                              Sea-chest
                           
                           
                              SE
                           
                        
                              Set
                           
                           
                              SX
                           
                        
                              Sheet
                           
                           
                              ST
                           
                        
                              Sheet, plastic wrapping
                           
                           
                              SP
                           
                        
                              Sheetmetal
                           
                           
                              SM
                           
                        
                              Sheets, in bundle/bunch/truss
                           
                           
                              SZ
                           
                        
                              Shrinkwrapped
                           
                           
                              SW
                           
                        
                              Skid
                           
                           
                              SI
                           
                        
                              Slab
                           
                           
                              SB
                           
                        
                              Sleeve
                           
                           
                              SY
                           
                        
                              Slipsheet
                           
                           
                              SL
                           
                        
                              Spindle
                           
                           
                              SD
                           
                        
                              Spool
                           
                           
                              SO
                           
                        
                              Suitcase
                           
                           
                              SU
                           
                        
                              Tablet
                           
                           
                              T1
                           
                        
                              Tank container, generic
                           
                           
                              TG
                           
                        
                              Tank, cylindrical
                           
                           
                              TY
                           
                        
                              Tank, rectangular
                           
                           
                              TK
                           
                        
                              Tea-chest
                           
                           
                              TC
                           
                        
                              Tierce
                           
                           
                              TI
                           
                        
                              Tin
                           
                           
                              TN
                           
                        
                              Tray
                           
                           
                              PU
                           
                        
                              Tray, containing horizontally stacked flat items
                           
                           
                              GU
                           
                        
                              Tray, one layer no cover, cardboard
                           
                           
                              DV
                           
                        
                              Tray, one layer no cover, plastic
                           
                           
                              DS
                           
                        
                              Tray, one layer no cover, polystyrene
                           
                           
                              DU
                           
                        
                              Tray, one layer no cover, wooden
                           
                           
                              DT
                           
                        
                              Tray, rigid, lidded stackable (CEN TS 14482:2002)
                           
                           
                              IL
                           
                        
                              Tray, two layers no cover, cardboard
                           
                           
                              DY
                           
                        
                              Tray, two layers no cover, plastic tray
                           
                           
                              DW
                           
                        
                              Tray, two layers no cover, wooden
                           
                           
                              DX
                           
                        
                              Trunk
                           
                           
                              TR
                           
                        
                              Truss
                           
                           
                              TS
                           
                        
                              Tub
                           
                           
                              TB
                           
                        
                              Tub, with lid
                           
                           
                              TL
                           
                        
                              Tube
                           
                           
                              TU
                           
                        
                              Tube, collapsible
                           
                           
                              TD
                           
                        
                              Tube, with nozzle
                           
                           
                              TV
                           
                        
                              Tubes, in bundle/bunch/truss
                           
                           
                              TZ
                           
                        
                              Tun
                           
                           
                              TO
                           
                        
                              Tyre
                           
                           
                              TE
                           
                        
                              Uncaged
                           
                           
                              UC
                           
                        
                              Unit
                           
                           
                              UN
                           
                        
                              Unpacked or unpackaged
                           
                           
                              NE
                           
                        
                              Unpacked or unpackaged, multiple units
                           
                           
                              NG
                           
                        
                              Unpacked or unpackaged, single unit
                           
                           
                              NF
                           
                        
                              Vacuum-packed
                           
                           
                              VP
                           
                        
                              Vanpack
                           
                           
                              VK
                           
                        
                              Vat
                           
                           
                              VA
                           
                        
                              Vehicle
                           
                           
                              VN
                           
                        
                              Vial
                           
                           
                              VI
                           
                        
                              Wickerbottle
                           
                           
                              WB’
                           
                        
            
                  (5)
               
               
                  
                     Box 37: Procedure is amended as follows:
                  
                              (a)
                           
                           
                              Section A, First subdivision is amended as follows:
                              
                                          (i)
                                       
                                       
                                          Code 42 is replaced by the following:
                                          
                                                      ‘42
                                                   
                                                   
                                                      Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
                                                      
                                                                  
                                                                     Explanation:
                                                                  
                                                               
                                                               
                                                                  Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an intra-Community supply or transfer of the goods to another Member State. In that case, the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.
                                                               
                                                            
                                                                  Example 1
                                                               
                                                               
                                                                  :
                                                               
                                                               
                                                                  Import of goods with exemption from VAT through a tax representative.
                                                               
                                                            
                                                                  Example 2
                                                               
                                                               
                                                                  :
                                                               
                                                               
                                                                  Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’
                                                               
                                                            
                                                
                                    
                                          (ii)
                                       
                                       
                                          Code 63 is replaced by the following:
                                          
                                                      ‘63
                                                   
                                                   
                                                      Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
                                                      
                                                                  
                                                                     Explanation:
                                                                  
                                                               
                                                               
                                                                  Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an intra-Community supply or transfer of the goods to another Member State. In such a case, the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.
                                                               
                                                            
                                                                  Example 1
                                                               
                                                               
                                                                  :
                                                               
                                                               
                                                                  Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.
                                                               
                                                            
                                                                  Example 2
                                                               
                                                               
                                                                  :
                                                               
                                                               
                                                                  Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’
                                                               
                                                            
                                                
                                    
                        
                              (b)
                           
                           
                              In Section B, Second subdivision, point 1 is amended as follows:
                              
                                          (i)
                                       
                                       
                                          The entry ‘Relief’ is replaced by the following:
                                          ‘Relief
                                          
                                          
                                             (Regulation (EC) No 1186/2009)
                                          
                                          
                                                       
                                                   
                                                   
                                                      Article No
                                                   
                                                   
                                                      Code
                                                   
                                                
                                                      
                                                         Relief from import duties
                                                      
                                                   
                                                
                                                      Personal property belonging to natural persons transferring their normal place of residence to the Community
                                                   
                                                   
                                                      3
                                                   
                                                   
                                                      C01
                                                   
                                                
                                                      Trousseaux and household effects imported on the occasion of a marriage
                                                   
                                                   
                                                      12(1)
                                                   
                                                   
                                                      C02
                                                   
                                                
                                                      Presents customarily given on the occasion of a marriage
                                                   
                                                   
                                                      12(2)
                                                   
                                                   
                                                      C03
                                                   
                                                
                                                      Personal property acquired by inheritance.
                                                   
                                                   
                                                      17
                                                   
                                                   
                                                      C04
                                                   
                                                
                                                      School outfits, educational materials and related household effects
                                                   
                                                   
                                                      21
                                                   
                                                   
                                                      C06
                                                   
                                                
                                                      Consignments of negligible value
                                                   
                                                   
                                                      23
                                                   
                                                   
                                                      C07
                                                   
                                                
                                                      Consignments sent from one private individual to another
                                                   
                                                   
                                                      25
                                                   
                                                   
                                                      C08
                                                   
                                                
                                                      Capital goods and other equipment imported on the transfer of activities from a third country into the Community
                                                   
                                                   
                                                      28
                                                   
                                                   
                                                      C09
                                                   
                                                
                                                      Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity
                                                   
                                                   
                                                      34
                                                   
                                                   
                                                      C10
                                                   
                                                
                                                      Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I
                                                   
                                                   
                                                      42
                                                   
                                                   
                                                      C11
                                                   
                                                
                                                      Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II
                                                   
                                                   
                                                      43
                                                   
                                                   
                                                      C12
                                                   
                                                
                                                      Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools)
                                                   
                                                   
                                                      44-45
                                                   
                                                   
                                                      C13
                                                   
                                                
                                                      Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Community
                                                   
                                                   
                                                      51
                                                   
                                                   
                                                      C14
                                                   
                                                
                                                      Laboratory animals and biological or chemical substances intended for research
                                                   
                                                   
                                                      53
                                                   
                                                   
                                                      C15
                                                   
                                                
                                                      Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
                                                   
                                                   
                                                      54
                                                   
                                                   
                                                      C16
                                                   
                                                
                                                      Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment
                                                   
                                                   
                                                      57
                                                   
                                                   
                                                      C17
                                                   
                                                
                                                      Reference substances for the quality control of medicinal products
                                                   
                                                   
                                                      59
                                                   
                                                   
                                                      C18
                                                   
                                                
                                                      Pharmaceutical products used at international sports events
                                                   
                                                   
                                                      60
                                                   
                                                   
                                                      C19
                                                   
                                                
                                                      Goods for charitable or philanthropic organisations
                                                   
                                                   
                                                      61
                                                   
                                                   
                                                      C20
                                                   
                                                
                                                      Articles in Annex III intended for the blind
                                                   
                                                   
                                                      66
                                                   
                                                   
                                                      C21
                                                   
                                                
                                                      Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools).
                                                   
                                                   
                                                      67(1)(a) and 67(2)
                                                   
                                                   
                                                      C22
                                                   
                                                
                                                      Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)
                                                   
                                                   
                                                      67(1)(b) and 67(2)
                                                   
                                                   
                                                      C23
                                                   
                                                
                                                      Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)
                                                   
                                                   
                                                      68(1)(a) and 68(2)
                                                   
                                                   
                                                      C24
                                                   
                                                
                                                      Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)
                                                   
                                                   
                                                      68(1)(b) and 68(2)
                                                   
                                                   
                                                      C25
                                                   
                                                
                                                      Goods imported for the benefit of disaster victims
                                                   
                                                   
                                                      74
                                                   
                                                   
                                                      C26
                                                   
                                                
                                                      Honorary decorations or awards
                                                   
                                                   
                                                      81
                                                   
                                                   
                                                      C27
                                                   
                                                
                                                      Presents received in the context of international relations
                                                   
                                                   
                                                      82
                                                   
                                                   
                                                      C28
                                                   
                                                
                                                      Goods to be used by monarchs or heads of state
                                                   
                                                   
                                                      85
                                                   
                                                   
                                                      C29
                                                   
                                                
                                                      Samples of goods of negligible value imported for trade promotion purposes
                                                   
                                                   
                                                      86
                                                   
                                                   
                                                      C30
                                                   
                                                
                                                      Printed matter and advertising material imported for trade promotion purposes
                                                   
                                                   
                                                      87-89
                                                   
                                                   
                                                      C31
                                                   
                                                
                                                      Products used or consumed at a trade fair or similar event
                                                   
                                                   
                                                      90
                                                   
                                                   
                                                      C32
                                                   
                                                
                                                      Goods imported for examination, analysis or test purposes
                                                   
                                                   
                                                      95
                                                   
                                                   
                                                      C33
                                                   
                                                
                                                      Consignments sent to organisations protecting copyrights or industrial and commercial patent rights
                                                   
                                                   
                                                      102
                                                   
                                                   
                                                      C34
                                                   
                                                
                                                      Tourist information literature
                                                   
                                                   
                                                      103
                                                   
                                                   
                                                      C35
                                                   
                                                
                                                      Miscellaneous documents and articles
                                                   
                                                   
                                                      104
                                                   
                                                   
                                                      C36
                                                   
                                                
                                                      Ancillary materials for the stowage and protection of goods during their transport
                                                   
                                                   
                                                      105
                                                   
                                                   
                                                      C37
                                                   
                                                
                                                      Litter, fodder and feeding stuffs for animals during their transport
                                                   
                                                   
                                                      106
                                                   
                                                   
                                                      C38
                                                   
                                                
                                                      Fuel and lubricants present in land motor vehicles and special containers
                                                   
                                                   
                                                      107
                                                   
                                                   
                                                      C39
                                                   
                                                
                                                      Materials for cemeteries for, and memorials to, war victims
                                                   
                                                   
                                                      112
                                                   
                                                   
                                                      C40
                                                   
                                                
                                                      Coffins, funerary urns and ornamental funerary articles
                                                   
                                                   
                                                      113
                                                   
                                                   
                                                      C41
                                                   
                                                
                                                      
                                                         Relief from export duties
                                                      
                                                   
                                                
                                                      Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country
                                                   
                                                   
                                                      115
                                                   
                                                   
                                                      C51
                                                   
                                                
                                                      Fodder and feeding stuffs accompanying animals during their exportation
                                                   
                                                   
                                                      121
                                                   
                                                   
                                                      C52’
                                                   
                                                
                                    
                                          (ii)
                                       
                                       
                                          In the table ‘Agricultural products’, the row for code E02 is replaced by the following:
                                          
                                                      ‘Standard import values (for example: Regulation (EU) No 543/2011)
                                                   
                                                   
                                                      E02’
                                                   
                                                
                                    
                                          (iii)
                                       
                                       
                                          In the table ‘Other’, in the Section ‘Import’, the following row is inserted between the row for code F04 and the row for code F11:
                                          
                                                      ‘A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC.
                                                   
                                                   
                                                      F06’
                                                   
                                                
                                    
                        
            
                  (6)
               
               
                  In Box 44, Additional information/Documents reproduced/Certificates and Authorisations, point 2(a) is replaced by the following:
                  
                              ‘(a)
                           
                           
                              Documents, certificates and Community or international authorisations or other references produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recognisable reference. The list of documents, certificates, authorisations and other references and their respective codes can be found in the TARIC database.’
                           
                        
            
         (1)  OJ L 152, 16.6.2009, p. 23.’
      
         (2)  OJ L 37, 10.2.2010, p. 1.’
   
   
      ANNEX IV
      (referred to in Article 1(4))
      Annex 44c to Regulation (EEC) No 2454/93 is amended as follows:
      
                  (1)
               
               
                  The row for HS codes ‘1701 11, 1701 12, 1701 91, 1701 99’ is replaced by the following:
                  
                              ‘1701 12
                           
                           
                              Cane or beet sugar and chemically pure sucrose, in solid form
                           
                           
                              7 000 kg
                           
                           
                               
                           
                           
                              —
                           
                        
                              1701 13
                           
                           
                              —
                           
                        
                              1701 14
                           
                           
                              —
                           
                        
                              1701 91
                           
                           
                              —’
                           
                        
                              1701 99
                           
                           
                               
                           
                        
            
                  (2)
               
               
                  The row for HS code ‘2403 10’ is replaced by the following:
                  
                              ‘2403 11
                           
                           
                              Smoking tobacco, whether or not containing tobacco substitutes in any proportion
                           
                           
                              35 kg
                           
                           
                               
                           
                           
                              —’
                           
                        
                              2403 19