CELEX: 32005R0883
Language: en
Date: 2005-06-10 00:00:00
Title: Commission Regulation (EC) No 883/2005 of 10 June 2005 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)

11.6.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 148/5
            
         
      COMMISSION REGULATION (EC) No 883/2005
   of 10 June 2005
   amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
   (Text with EEA relevance)
   THE COMMISSION OF THE EUROPEAN COMMUNITIES,
   Having regard to the Treaty establishing the European Community,
   Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), and in particular Article 247 thereof,
   Whereas:
   
               (1)
            
            
               The Customs Convention on the international transport of goods under cover of TIR carnets (TIR Convention) of 14 November 1975 was approved on behalf of the Community by Council Regulation (EEC) No 2112/78 (2) and entered into force in the Community on 20 June 1983 (3). Given the importance of international trade for the Community it is necessary to modernise the customs formalities concerning the TIR procedure. Article 49 of the TIR Convention envisages the application of greater facilities for the benefit of economic operators provided such facilities do not impede the application of the provisions of the Convention. Currently the Community rules concerning the TIR procedure do not provide for the status of authorised consignee. In order to meet the needs of economic operators and to facilitate international trade it is desirable to develop provisions, based on the existing Community/common transit rules, allowing the status of authorised consignee to be used in conjunction with the TIR procedure.
            
         
               (2)
            
            
               The Convention on Temporary Admission of 26 June 1990 (the Istanbul Convention) and the Annexes thereto were approved by the European Community by Council Decision 93/329/EEC (4). Annex A to the Istanbul Convention replaces the Customs Convention on the ATA carnet for the temporary admission of goods of 6 December 1961 (the ATA Convention) with regard to relations between countries which have accepted the Istanbul Convention and its Annex A. It is therefore necessary to amend the provisions relating to the ATA procedure to include references to the Istanbul Convention. However, in order to facilitate international trade between the Community and those countries that have not accepted Annex A to the Istanbul Convention, it is appropriate to maintain the references to the ATA Convention.
            
         
               (3)
            
            
               In the framework of the outward processing procedure, Commission Regulation (EEC) No 2454/93 (5) has, since 2001, permitted partial relief from import duty after outward processing to be calculated on the basis of the costs of the processing operation, in accordance with the ‘value-added method’. However, this method is not allowed if the temporary export goods which are not of Community origin have been released for free circulation at a zero duty rate. Those restrictive conditions for goods which are not of Community origin should be modified in order to promote the use of the value-added method.
            
         
               (4)
            
            
               However, in order to avoid an abuse of the system it is desirable to provide that this method of duty relief may be refused if it is established that the sole object of the release for free circulation of the temporary export goods had been to benefit from this relief.
            
         
               (5)
            
            
               The identity and nationality of means of transport at departure is regarded as mandatory information that has to be entered in box 18 of a transit declaration. At container terminals that have high levels of traffic it may occur that the details of the road means of transport to be used are unknown at the time when the transit formalities are carried out. Nevertheless, the identification of the container in which the goods subject to transit declaration will be carried is available and is already indicated in box 31 of the transit declaration. Given that the goods can be controlled on this basis, it is appropriate to allow box 18 of the transit declaration to be left blank, provided that it can be ensured that the proper details will be subsequently entered in the relevant box.
            
         
               (6)
            
            
               Annex 37c and Annex 38 to Regulation (EEC) No 2454/93 both contain lists of packaging codes based on Annex V to Recommendation No 21 of the United Nations Economic Commission for Europe, Rev. 1, of August 1994, hereinafter ‘the UN/ECE Recommendation’. Annex V to the UN/ECE Recommendation, which contains the list of codes, has been revised several times since its introduction in order to adapt it to practice in commerce and transport, the last time being in May 2002 (Revision 4). To enable traders to use the most widely accepted standard and thus to harmonise commercial and administrative practice within the Community as far as possible, it is necessary to provide that the packaging codes used in customs declarations are to reflect the latest version of Annex V to the UN/ECE Recommendation.
            
         
               (7)
            
            
               In the interests of clarity and rationality, the list of packaging codes should be published solely in Annex 38, to which reference should be made when the list is mentioned in other customs legislation.
            
         
               (8)
            
            
               The packaging codes are closely linked to the provisions applicable to transit operations as referred to in Articles 367 to 371 and to the new rules on the single administrative document, or form part of them. The new provisions must therefore be applicable for all customs procedures.
            
         
               (9)
            
            
               A list of the numerical codes used in connection with the transit guarantee, for use on the single administrative document forms, was established by Regulation (EEC) No 2454/93. It is necessary to complete that list, in order to take into account all the situations relating to the guarantee waivers.
            
         
               (10)
            
            
               As a consequence of the modification of the numerical codes of the transit guarantees, it is also necessary to adapt the corresponding data concerning the New Computerised Transit System.
            
         
               (11)
            
            
               Given that the Convention of 20 May 1987 on a common transit procedure provides that the numerical codes of the transit guarantees are to apply from 1 May 2004, the new codes should apply with effect from that date.
            
         
               (12)
            
            
               In view of the foregoing, Annexes 37 and 38 to Regulation (EEC) No 2454/93, as amended by Regulation (EC) No 2286/2003, should be amended. It is necessary, however, to make similar amendments also to Annex 37 to Regulation (EEC) No 2454/93, as amended by Commission Regulation (EC) No 444/2002 (6), and Annex 38 to Regulation (EEC) No 2454/93, as amended by Commission Regulation (EC) No 881/2003 (7), since they both remain in force until 1 January 2006.
            
         
               (13)
            
            
               Article 531 of Regulation (EEC) No 2454/93 defines the usual forms of handling which are allowed under the customs warehousing procedure. The framework of the permitted activities is established by Article 109(1) of Regulation (EEC) No 2913/92. The usual forms of handling which non-Community goods may undergo are exhaustively listed in Annex 72 to Regulation (EEC) No 2454/93. However, the restrictive scope of this Annex has led to certain problems in practice. Therefore, it is desirable to provide for more flexibility.
            
         
               (14)
            
            
               Some endorsements on customs documents expressed in the language of certain new Member States are not consistent with the terminology relating to customs matters already used in the languages concerned and adjustments are therefore necessary.
            
         
               (15)
            
            
               Since the 2003 Act of Accession took effect on 1 May 2004, those endorsements should be applicable on the same date.
            
         
               (16)
            
            
               Regulation (EEC) No 2454/93 should therefore be amended accordingly.
            
         
               (17)
            
            
               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.
            
            
               in the third paragraph of Article 62, the 20th indent is replaced by the following:
               
                           ‘—
                        
                        
                           Vyhotovené dodatočne’;
                        
                     
         
               2.
            
            
               in Article 113(3), the 20th indent is replaced by the following:
               
                           ‘—
                        
                        
                           VYHOTOVENÉ DODATOČNE’;
                        
                     
         
               3.
            
            
               in Article 314c(3), the 20th indent is replaced by the following:
               
                           ‘—
                        
                        
                           Vyhotovené dodatočne’;
                        
                     
         
               4.
            
            
               in Article 324d(2), the 20th indent is replaced by the following:
               
                           ‘—
                        
                        
                           Oslobodenie od podpisu’;
                        
                     
         
               5.
            
            
               in the third subparagraph of Article 357(4), the 20th indent is replaced by the following:
               
                           ‘—
                        
                        
                           Oslobodenie’;
                        
                     
         
               6.
            
            
               in the second subparagraph of Article 361(4), the 20th indent is replaced by the following:
               
                           ‘—
                        
                        
                           Nezrovnalosti: úrad, ktorému bol tovar dodaný (názov a krajina)’;
                        
                     
         
               7.
            
            
               in Article 387(2), the 20th indent is replaced by the following:
               
                           ‘—
                        
                        
                           Oslobodenie od predpísanej trasy’;
                        
                     
         
               8.
            
            
               in Article 403(2), the 20th indent is replaced by the following:
               
                           ‘—
                        
                        
                           Oslobodenie od podpisu’;
                        
                     
         
               9.
            
            
               in Article 451(1), ‘/Istanbul Convention’ is inserted after ‘ATA Convention’;
            
         
               10.
            
            
               the following Articles 454a, 454b and 454c are inserted:
               ‘Article 454a
               1.   Following an application by the consignee, the customs authorities may grant him the status of authorised consignee, thereby authorising him to receive at his premises or at any other specified place goods transported under the TIR procedure.
               2.   The authorisation referred to in paragraph 1 shall be granted only to persons who:
               
                           (a)
                        
                        
                           are established in the Community;
                        
                     
                           (b)
                        
                        
                           regularly receive goods that have been entered for the TIR procedure, or whose customs authorities know that they can meet the obligations under that procedure;
                        
                     
                           (c)
                        
                        
                           have not committed any serious or repeated offences against customs or tax legislation.
                        
                     Article 373(2) shall apply mutatis mutandis.
               The authorisation shall apply solely in the Member State where the authorisation was granted.
               The authorisation shall apply only to TIR operations that have as the final place of unloading the premises specified in the authorisation.
               3.   Articles 374 and 375, Article 376(1) and (2), and Articles 377 and 378 shall apply mutatis mutandis to the procedure relating to the application referred to in paragraph 1.
               4.   Article 407 shall apply mutatis mutandis with respect to the procedure laid down in the authorisation referred to in paragraph 1.
               Article 454b
               1.   In respect of goods arriving at his premises or at the place specified in the authorisation referred to in Article 454a, the authorised consignee shall comply with the following obligations, in accordance with the procedure laid down in the authorisation:
               
                           (a)
                        
                        
                           inform the customs authorities at the office of destination of the arrival of the goods;
                        
                     
                           (b)
                        
                        
                           immediately inform the customs authorities at the office of destination of any broken seals, and of any other irregularities such as excess quantities, deficits, or substitutions;
                        
                     
                           (c)
                        
                        
                           without delay, enter the results of the unloading into his records;
                        
                     
                           (d)
                        
                        
                           without delay, present to the customs authorities at the office of destination an advice indicating the particulars and condition of any seals affixed and the date of the entry into the records.
                        
                     2.   The authorised consignee shall ensure that the TIR Carnet is presented, without delay, to the customs authorities at the office of destination.
               3.   The customs authorities at the office of destination shall make the necessary endorsements on the TIR Carnet and, in accordance with the procedure laid down in the authorisation, shall ensure that the TIR Carnet is returned to the TIR carnet holder or to the person acting on his behalf.
               4.   The date of termination of the TIR operation shall be the date of the entry into the records referred to in point (c) of paragraph 1. However, in the cases referred to in point (b) of paragraph 1, the date of termination of the TIR operation shall be the date of the endorsement of the TIR Carnet.
               5.   At the request of the TIR carnet holder, the authorised consignee shall issue a receipt, the form of which shall correspond to a copy of the advice referred to in point (d) of paragraph 1. The receipt shall not be used as proof of the termination of the TIR operation within the meaning of Article 454c(2).
               Article 454c
               1.   The TIR carnet holder shall have fulfilled his obligations under point (o) of Article 1 of the TIR Convention when the TIR carnet together with the road vehicle, the combination of vehicles or the container and the goods have been delivered intact to the authorised consignee at his premises or at the place specified in the authorisation.
               2.   The termination of the TIR operation, within the meaning of point (d) of Article 1 of the TIR Convention, shall have occurred when the requirements of Article 454b(1) and (2) have been met.’;
            
         
               11.
            
            
               in Article 457c(1), the words ‘or the Istanbul Convention’ are inserted after ‘ATA Convention’;
            
         
               12.
            
            
               Article 457d is amended as follows:
               
                           (a)
                        
                        
                           in paragraph 1, ‘or in Article 8(4) of Annex A to the Istanbul Convention’ is added;
                        
                     
                           (b)
                        
                        
                           in paragraph 2, ‘or in Article 9(1)(a) and (b) of Annex A to the Istanbul Convention’ is added;
                        
                     
                           (c)
                        
                        
                           in point (c) of paragraph 3, ‘or in Article 10 of Annex A to the Istanbul Convention’ is added;
                        
                     
         
               13.
            
            
               in Article 459(1), ‘or the Istanbul Convention’ is inserted after ‘ATA Convention’;
            
         
               14.
            
            
               Article 461 is amended as follows:
               
                           (a)
                        
                        
                           in the first sentence of the second subparagraph of paragraph 2, ‘or of the Istanbul Convention’ is added;
                        
                     
                           (b)
                        
                        
                           in the first sentence of paragraph 4, ‘or Article 9(1)(b) and (c) of Annex A to the Istanbul Convention’ is added.
                        
                     
         
               15.
            
            
               in Article 580(3), ‘Articles 454, 455’ is replaced by ‘Articles 457c, 457d’;
            
         
               16.
            
            
               in Article 591, the second subparagraph is replaced by the following:
               ‘Customs authorities shall refuse the calculation of partial relief from import duties under this provision if before the compensating products are released for free circulation it is established that the sole object of the release for free circulation at a zero duty rate of the temporary export goods, which are not of Community origin within the meaning of Title II, Chapter 2, Section 1, of the Code, was to benefit from partial relief under this provision.’;
            
         
               17.
            
            
               in Article 843(2), the 16th and 17th indents are replaced by the following:
               
                           ‘—
                        
                        
                           A kilépés a Közösség területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik
                        
                     
                           —
                        
                        
                           Ħruġ mill-Komunita` suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru …’;
                        
                     
         
               18.
            
            
               in the fourth subparagraph of Article 912e(2), the 20th indent is replaced by the following:
               
                           ‘—
                        
                        
                           (počet) vyhotovených výpisov – kópie priložené’;
                        
                     
         
               19.
            
            
               in the second subparagraph of Article 912f(1), the 16th and 20th indents are respectively replaced by the following:
               
                  
                              ‘—
                           
                           
                              Kiadva visszamenőleges hatállyal’
                           
                        
               
                  
                              ‘—
                           
                           
                              Vyhotovené dodatočne’;
                           
                        
            
         
               20.
            
            
               in point (c) of Article 912g(2), the 20th indent is replaced by the following:
               ‘Oslobodenie od podpisu – článok 912g nariadenia (EHS) č. 2454/93’;
            
         
               21.
            
            
               Annex 37, as amended by Regulation (EC) No 444/2002, is amended in accordance with Annex IA to this Regulation;
            
         
               22.
            
            
               Annex 37, in the version introduced by Regulation (EC) No 2286/2003, is amended in accordance with Annex IB to this Regulation;
            
         
               23.
            
            
               in Title II of Annex 37a, the particulars for box 31 are amended in accordance with point 1 of Annex II to this Regulation;
            
         
               24.
            
            
               in Title II of Annex 37a, the particulars for boxes 50 and 52 are amended in accordance with points 2, 3 and 4 of Annex II to this Regulation;
            
         
               25.
            
            
               Annex 37c is amended in accordance with Annex III to this Regulation;
            
         
               26.
            
            
               in Annex 38, as amended by Regulation (EC) No 881/2003, a text for box 31 is inserted in accordance with point A(1) of Annex IV to this Regulation;
            
         
               27.
            
            
               in Title II of Annex 38, in the version introduced by Regulation (EC) No 2286/2003, the text for box 31 is amended in accordance with point B(1) of Annex IV to this Regulation;
            
         
               28.
            
            
               in Annex 38, as amended by Regulation (EC) No 881/2003, the text of the applicable codes for box 52 is amended in accordance with point A(2) of Annex IV to this Regulation;
            
         
               29.
            
            
               in Title II of Annex 38, in the version introduced by Regulation (EC) No 2286/2003, the text of the applicable codes for box 52 is amended in accordance with point B(2) of Annex IV to this Regulation;
            
         
               30.
            
            
               in point 2.2 of Annex 47a, the 20th indent is replaced by the following:
               ‘ZÁKAZ CELKOVEJ ZÁRUKY’;
            
         
               31.
            
            
               Annex 59 is replaced by the text set out in Annex V to this Regulation;
            
         
               32.
            
            
               in the general remarks relating to Heading 16, in the ‘Provisions governing the information to be entered on the taxation form’ in Annex 60, ‘/Article 8 of Annex A to the Istanbul Convention’ is inserted after ‘ATA Convention’;
            
         
               33.
            
            
               Annex 61 is replaced by the text set out in Annex VI to this Regulation;
            
         
               34.
            
            
               Annex 72 is amended in accordance with Annex VII to this Regulation.
            
         Article 2
   1.   This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Union.
   2.   Points 1 to 8, 17 to 20, 24, 28 and 30 of Article 1 shall apply with effect from 1 May 2004.
   3.   Points 9 to 15, 31, 32 and 33 of Article 1 shall apply with effect from 1 October 2005.
   4.   Points 23, 25 and 26 of Article 1 shall apply with effect from 1 July 2005.
   5.   Points 22, 27 and 29 of Article 1 shall apply with effect from 1 January 2006. However, the Member States may apply those points before that date. In such cases, the Member States shall notify the Commission of the date of application. The Commission shall publish this information.
   
      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 10 June 2005.
      
         
            For the Commission
         
         László KOVÁCS
         
         
            Member of the Commission
         
      
   
   
      (1)  OJ L 302, 19.10.1992, p. 1. Regulation as last amended by the 2003 Act of Accession.
   
      (2)  OJ L 252, 14.9.1978, p. 1.
   
      (3)  OJ L 31, 2.2.1983, p. 13.
   
      (4)  OJ L 130, 27.5.1993, p. 1.
   
      (5)  OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 2286/2003 (OJ L 343, 31.12.2003, p. 1).
   
      (6)  OJ L 68, 12.3.2002, p. 11.
   
      (7)  OJ L 134, 29.5.2003, p. 1.
   
      ANNEX I
      
                  A.
               
               
                  In Section A of Title II of Annex 37 to Regulation (EEC) No 2454/93, as amended by Regulation (EC) 444/2002, the following paragraph is added to the particulars concerning box 18:
                  ‘However, in respect of transit operations where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.’
               
            
                  B.
               
               
                  In Section B of Title I of Annex 37 to Regulation (EEC) No 2454/93, in the version introduced by Regulation (EC) No 2286/2003, the following footnote [24] is inserted for box 18 (identity) and 18 (nationality) in column F of the table:
                  
                              ‘[24]
                           
                           
                              Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the principal to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.’
                           
                        
            
   
      ANNEX II
      In Title II of Annex 37a to Regulation (EEC) No 2454/93, Section B is amended as follows:
      
                  1.
               
               
                  For the data group ‘PACKAGES’, the wording under ‘Kind of packages’ is replaced by the following:
                  ‘Kind of packages (box 31)
                  Type/Length: an .. 2
                  The packaging codes listed under Box 31 of Annex 38 are used.’
               
            
                  2.
               
               
                  For the data group ‘TRADER principal’, the explanatory note concerning the attribute ‘Identification number (TIN) … (box 50)’ is replaced by the following:
                  ‘Type/Length: an ..17
                  The attribute shall be used where the data group “CONTROL RESULT” contains the code A3 or where the attribute “GRN” is used.’
               
            
                  3.
               
               
                  For the data group ‘GUARANTEE’, the Type/Length of the attribute ‘Guarantee type (box 52)’ is replaced by the following:
                  ‘Type/Length: an ..1’;
               
            
                  4.
               
               
                  For the data group ‘GUARANTEE REFERENCE’, the Type/Length of the attribute ‘GRN (box 52)’ is replaced by the following:
                  ‘Type/Length: an ..24’.
               
            
   
      ANNEX III
      In Annex 37c to Regulation (EEC) No 2454/93, point 5, ‘Package code’, is deleted.
   
   
      ANNEX IV
      
                  A.
               
               
                  Annex 38 to Regulation (EEC) No 2454/93, as amended by Regulation (EC) No 881/2003, is amended as follows:
                  
                              1.
                           
                           
                              The following text is inserted for box 31:
                              ‘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. 4, May 2002)
                              PACKAGING CODES
                              
                                          Aerosol
                                       
                                       
                                          AE
                                       
                                    
                                          Ampoule, non-protected
                                       
                                       
                                          AM
                                       
                                    
                                          Ampoule, protected
                                       
                                       
                                          AP
                                       
                                    
                                          Atomizer
                                       
                                       
                                          AT
                                       
                                    
                                          Bag
                                       
                                       
                                          BG
                                       
                                    
                                          Bag, flexible container
                                       
                                       
                                          FX
                                       
                                    
                                          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, super bulk
                                       
                                       
                                          43
                                       
                                    
                                          Bag, textile
                                       
                                       
                                          5L
                                       
                                    
                                          Bag, textile, sift proof
                                       
                                       
                                          XG
                                       
                                    
                                          Bag, textile, water resistant
                                       
                                       
                                          XH
                                       
                                    
                                          Bag, textile, without inner coat/liner
                                       
                                       
                                          XF
                                       
                                    
                                          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
                                       
                                    
                                          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
                                       
                                    
                                          Bin
                                       
                                       
                                          BI
                                       
                                    
                                          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, solid, fine particles (powders)
                                       
                                       
                                          VY
                                       
                                    
                                          Bulk, solid, granular particles (grains)
                                       
                                       
                                          VR
                                       
                                    
                                          Bulk, solid, large particles (nodules)
                                       
                                       
                                          VO
                                       
                                    
                                          Bunch
                                       
                                       
                                          BH
                                       
                                    
                                          Bundle
                                       
                                       
                                          BE
                                       
                                    
                                          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
                                       
                                    
                                          Carton
                                       
                                       
                                          CT
                                       
                                    
                                          Cartridge
                                       
                                       
                                          CQ
                                       
                                    
                                          Case
                                       
                                       
                                          CS
                                       
                                    
                                          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
                                       
                                    
                                          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, not otherwise specified as transport equipment
                                       
                                       
                                          CN
                                       
                                    
                                          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, milk
                                       
                                       
                                          MC
                                       
                                    
                                          Crate, multiple layer, cardboard
                                       
                                       
                                          DC
                                       
                                    
                                          Crate, multiple layer, plastic
                                       
                                       
                                          DA
                                       
                                    
                                          Crate, multiple layer, wooden
                                       
                                       
                                          DB
                                       
                                    
                                          Crate, shallow
                                       
                                       
                                          SC
                                       
                                    
                                          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
                                       
                                    
                                          Foodtainer
                                       
                                       
                                          FT
                                       
                                    
                                          Footlocker
                                       
                                       
                                          FO
                                       
                                    
                                          Frame
                                       
                                       
                                          FR
                                       
                                    
                                          Girder
                                       
                                       
                                          GI
                                       
                                    
                                          Girders, in bundle/bunch/truss
                                       
                                       
                                          GZ
                                       
                                    
                                          Hamper
                                       
                                       
                                          HR
                                       
                                    
                                          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
                                       
                                       
                                          ZL
                                       
                                    
                                          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, solids
                                       
                                       
                                          ZD
                                       
                                    
                                          Intermediate bulk container, rigid plastic, with structural equipment, liquids
                                       
                                       
                                          ZJ
                                       
                                    
                                          Intermediate bulk container, rigid plastic, with structural equipment, pressurised
                                       
                                       
                                          ZG
                                       
                                    
                                          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
                                       
                                    
                                          Jerry-can, cylindrical
                                       
                                       
                                          JY
                                       
                                    
                                          Jerry-can, plastic
                                       
                                       
                                          3H
                                       
                                    
                                          Jerry-can, plastic, non-removable head
                                       
                                       
                                          QM
                                       
                                    
                                          Jerry-can, plastic, removable head
                                       
                                       
                                          QN
                                       
                                    
                                          Jerry-can, rectangular
                                       
                                       
                                          JC
                                       
                                    
                                          Jerry-can, steel
                                       
                                       
                                          3A
                                       
                                    
                                          Jerry-can, steel, non-removable head
                                       
                                       
                                          QK
                                       
                                    
                                          Jerry-can, steel, removable head
                                       
                                       
                                          QL
                                       
                                    
                                          Jug
                                       
                                       
                                          JG
                                       
                                    
                                          Jute bag
                                       
                                       
                                          JT
                                       
                                    
                                          Keg
                                       
                                       
                                          KG
                                       
                                    
                                          Lift van
                                       
                                       
                                          LV
                                       
                                    
                                          Log
                                       
                                       
                                          LG
                                       
                                    
                                          Logs, in bundle/bunch/truss
                                       
                                       
                                          LZ
                                       
                                    
                                          Lot
                                       
                                       
                                          LT
                                       
                                    
                                          Mat
                                       
                                       
                                          MT
                                       
                                    
                                          Matchbox
                                       
                                       
                                          MX
                                       
                                    
                                          Mutually defined
                                       
                                       
                                          ZZ
                                       
                                    
                                          Nest
                                       
                                       
                                          NS
                                       
                                    
                                          Net
                                       
                                       
                                          NT
                                       
                                    
                                          Net, tube, plastic
                                       
                                       
                                          NU
                                       
                                    
                                          Net, tube, textile
                                       
                                       
                                          NV
                                       
                                    
                                          Not available
                                       
                                       
                                          NA
                                       
                                    
                                          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, box
                                       
                                       
                                          PB
                                       
                                    
                                          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, shrink-wrapped
                                       
                                       
                                          AG
                                       
                                    
                                          Parcel
                                       
                                       
                                          PC
                                       
                                    
                                          Pen
                                       
                                       
                                          PF
                                       
                                    
                                          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
                                       
                                    
                                          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
                                       
                                    
                                          Sheet metal
                                       
                                       
                                          SM
                                       
                                    
                                          Sheets, in bundle/bunch/truss
                                       
                                       
                                          SZ
                                       
                                    
                                          Shrink-wrapped
                                       
                                       
                                          SW
                                       
                                    
                                          Skid
                                       
                                       
                                          SI
                                       
                                    
                                          Slab
                                       
                                       
                                          SB
                                       
                                    
                                          Sleeve
                                       
                                       
                                          SY
                                       
                                    
                                          Slip-sheet
                                       
                                       
                                          SL
                                       
                                    
                                          Spindle
                                       
                                       
                                          SD
                                       
                                    
                                          Spool
                                       
                                       
                                          SO
                                       
                                    
                                          Suitcase
                                       
                                       
                                          SU
                                       
                                    
                                          Tank, cylindrical
                                       
                                       
                                          TY
                                       
                                    
                                          Tank, rectangular
                                       
                                       
                                          TK
                                       
                                    
                                          Tea-chest
                                       
                                       
                                          TC
                                       
                                    
                                          Tierce
                                       
                                       
                                          TI
                                       
                                    
                                          Tin
                                       
                                       
                                          TN
                                       
                                    
                                          Tray
                                       
                                       
                                          PU
                                       
                                    
                                          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, 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
                                       
                                    
                                          Uncaged
                                       
                                       
                                          UC
                                       
                                    
                                          Unpacked or unpackaged
                                       
                                       
                                          NE
                                       
                                    
                                          Unpacked or unpackaged, multiple units
                                       
                                       
                                          NG
                                       
                                    
                                          Unpacked or unpackaged, single unit
                                       
                                       
                                          NF
                                       
                                    
                                          Vacuum-packed
                                       
                                       
                                          VP
                                       
                                    
                                          Vanpack
                                       
                                       
                                          VK
                                       
                                    
                                          Vat
                                       
                                       
                                          VA
                                       
                                    
                                          Vial
                                       
                                       
                                          VI
                                       
                                    
                                          Wicker bottle
                                       
                                       
                                          WB’
                                       
                                    
                        
                              2.
                           
                           
                              The list of applicable codes for box 52: Guarantee is replaced by the following:
                              
                                          Situation
                                       
                                       
                                          Code
                                       
                                       
                                          Other entries
                                       
                                    
                                          ‘For guarantee waiver (Articles 94(4) of the Code and 380(3) of this Regulation)
                                       
                                       
                                          0
                                       
                                       
                                          — guarantee waiver certificate number
                                       
                                    
                                          For comprehensive guarantee
                                       
                                       
                                          1
                                       
                                       
                                          — comprehensive guarantee certificate number
                                          — office of guarantee
                                       
                                    
                                          For individual guarantee by a guarantor
                                       
                                       
                                          2
                                       
                                       
                                          — reference for the guarantee undertaking
                                          — office of guarantee
                                       
                                    
                                          For individual guarantee in cash
                                       
                                       
                                          3
                                       
                                       
                                           
                                       
                                    
                                          For individual guarantee in the form of vouchers
                                       
                                       
                                          4
                                       
                                       
                                          — individual guarantee voucher number
                                       
                                    
                                          For guarantee waiver where secured amount does not exceed EUR 500 (Article 189(5) of the Code)
                                       
                                       
                                          5
                                       
                                       
                                           
                                       
                                    
                                          For guarantee not required (Article 95 of the Code)
                                       
                                       
                                          6
                                       
                                       
                                           
                                       
                                    
                                          For guarantee not required for certain public bodies
                                       
                                       
                                          8
                                       
                                       
                                           
                                       
                                    
                                          For individual guarantee of the type under point 3 of Annex 47a
                                       
                                       
                                          9
                                       
                                       
                                          — reference to the guarantee undertaking
                                          — office of guarantee’
                                       
                                    
                        
            
                  B.
               
               
                  in Annex 38 to Regulation (EEC) No 2454/93, in the version introduced by Regulation (EC) No 2286/2003, Title II is amended as follows:
                  
                              1.
                           
                           
                              The text for box 31 is replaced by the text set out in point A(1) of this Annex;
                           
                        
                              2.
                           
                           
                              The list of applicable codes for box 52: Guarantee is replaced by the text set out in point A(2) of this Annex.
                           
                        
            
   
      ANNEX V
      
         
            ‘ANNEX 59
            MODEL OF THE INFORMATION MEMO REFERRED TO IN ARTICLE 459
            Letter heading of the coordination office initiating the dispute
            Addressee: coordinating office covering the offices of temporary importation, or other coordinating office
            SUBJECT: ATA CARNET — SUBMISSION OF CLAIM
            Be informed that a claim for payment of duties and taxes under the ATA Convention/the Istanbul Convention (1) was sent on … (2) to our guaranteeing association in respect of:
            
                        1.
                     
                     
                        ATA carnet No:
                     
                  
                        2.
                     
                     
                        Issued by the Chamber of Commerce of:
                        
                                     
                                 
                                 
                                    City:
                                 
                              
                                     
                                 
                                 
                                    Country:
                                 
                              
                  
                        3.
                     
                     
                        On behalf of:
                        
                                     
                                 
                                 
                                    Holder:
                                 
                              
                                     
                                 
                                 
                                    Address:
                                 
                              
                  
                        4.
                     
                     
                        Expiry date of carnet:
                     
                  
                        5.
                     
                     
                        Date set for re-exportation (3):
                     
                  
                        6.
                     
                     
                        Number of transit/import voucher (4):
                     
                  
                        7.
                     
                     
                        Date of endorsement of voucher:
                     
                  Signature and stamp of the issuing coordinating office.
         
      
      
         (1)  Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
      
         (2)  Enter date of dispatch.
      
         (3)  Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
      
         (4)  Delete whichever is not applicable.’
   
   
      ANNEX VI
      
         
            ‘ANNEX 61
            MODEL OF DISCHARGE
            Letter heading of the coordinating office of the second Member State submitting the claim
            Addressee: coordinating office of the first Member State submitting the original claim.
            SUBJECT: ATA CARNET — DISCHARGE
            Be informed that a claim for payment of duties and taxes under the ATA Convention/Istanbul Convention (1) was sent on … (2) to our guaranteeing association in respect of:
            
                        1.
                     
                     
                        ATA carnet No:
                     
                  
                        2.
                     
                     
                        Issued by the Chamber of Commerce of:
                        
                                     
                                 
                                 
                                    City:
                                 
                              
                                     
                                 
                                 
                                    Country:
                                 
                              
                  
                        3.
                     
                     
                        On behalf of:
                        
                                     
                                 
                                 
                                    Holder:
                                 
                              
                                     
                                 
                                 
                                    Address:
                                 
                              
                  
                        4.
                     
                     
                        Expiry date of the carnet:
                     
                  
                        5.
                     
                     
                        Date set for re-exportation (3):
                     
                  
                        6.
                     
                     
                        Number of transit/import voucher (4):
                     
                  
                        7.
                     
                     
                        Date of endorsement of voucher:
                     
                  The present note discharges your responsibility in this file.
            Signature and stamp of issuing coordinating office.
         
      
      
         (1)  Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
      
         (2)  Enter date of dispatch.
      
         (3)  Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
      
         (4)  Delete whichever is not applicable.’
   
   
      ANNEX VII
      In Annex 72 to Regulation (EEC) No 2454/93, the following point is added:
      
         
                     ‘19.
                  
                  
                     Any usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods. Where costs for usual forms of handling have been incurred, such costs or the increase in value shall not be taken into account for the calculation of the import duty where satisfactory proof of these costs is provided by the declarant. However, the customs value, nature and origin of non-Community goods used in the operations shall be taken into account for the calculation of the import duties.’