Codes for Customs Declarations

General

This section reproduces notes from the EU Customs Code, Appendis D1. The reference to other appendices refer to those in the Code, which are not reproduced here.

This section contains only the specific basic requirements applicable when using paper forms. Where transit formalities are completed by the exchange of EDI messages, the instructions contained in this Appendix apply unless providse otherwise.

In some cases, the requirements for the type and length of entries are specified. The codes for the different types of data are:

a          alphabetic

n          numeric

an        alphanumeric

The number after the code indicates the authorised length of the data entry. Two points before the indication of the length means that the data entry is not of a determined length, but that it may include a number of characters up to the number indicated.

Box 1: Declaration

First subdivision

The codes applicable  are given below:

EX –

For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.

For placing goods under the following  customs procedure

• Export / Dispatch,
• Customs Warehousing,
• Re-export after another special procedure,
• Re-Export after customs warehousing,
• outward processing

To confer on goods a customs-approved treatment or Re-export after another special procedure,

• Re-Export after customs warehousing,

For dispatch of non-Union goods in the context of trade between Member States

IM-

For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.

For placing goods under the following customs procedure

• Release to free circulation
• Inward processing or temporary admission
• placing under customs warehouse

For placing non-Union goods under a customs procedure in the context of trade between Member States

EU-

In the context of trade with contracting parties to the Convention of formalities in simplification in trade in goods.

For placing goods under

• Export / Dispatch,
• outward processing
• Release to free circulation
• Inward processing or temporary admission
• placing under customs warehouse

To confer on goods a customs-approved treatment or use

• Re-export after another special procedure,
• Re-Export after customs warehousing,

CO-

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

Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.

In respect of Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply.

Second subdivision

The codes applicable  are given below:

A for a normal declaration (normal procedure under Article 162 of the Code)

B or C for a simplified declaration (simplified procedure under Article 166 of the Code

D For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods.

E or F For lodging a simplified declaration (such as referred to under code B or C) before the declarant is in a position to present the goods.

X or Y for a supplementary declaration under a simplified procedure covered by B or C and E or F.

Z for a supplementary declaration under a simplified procedure under Articles 166 and 182 of the Code.

Codes D and F can only be used in the framework of the procedure provided for in Article 171 of the Code where a declaration is lodged before the declarant is in a position to present the goods.

Third subdivision

The codes applicable  are given below:

T1.       Goods required to move under the external Union transit procedure

T2.       Goods required to move under the internal Union transit procedure

T2F.     Goods required to move under the internal Union transit procedure

T2SM. Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992.

T.  Mixed consignments covered by Article 286 of [Implementing Regulation (ELT) 2015/… laying down

detailed rules for implementing certain provisions of Regulation (EU) No 952/2013], in which case the space following the ‘T’ must be scored through

T2L. Form establishing the customs status of Union goods

 

T2LF. Form establishing the customs status of Union goods consigned to, or from, a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply

T2LSM. Form establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992.

Box 2: Consignor/Exporter

Where an identification number is required, the EORI number shall be used. It is structured as follows:

Country code: the Union’s alphabetical codes for countries and territories are based on the current ISO alpha 2 codes insofar as they are compatible with the country codes laid down in accordance with EU Statistics legislation.

 

Codes, names and protocol order of European Union (EU) Member States

Code	Country language	English	French	German
BE	Belgique/België	Belgium	Belgique	Belgien
BG	Bulgarija	Bulgaria	Bulgarie	Bulgarien
CZ	Česká republika	Czech Republic	République tchèque	Tschechische Republik
DK	Danmark	Denmark	Danemark	Dänemark
DE	Deutschland	Germany	Allemagne	Deutschland
EE	Eesti	Estonia	Estonie	Estland
IE	Éire/Ireland	Ireland	Irlande	Irland
EL	Elláda	Greece	Grèce	Griechenland
ES	España	Spain	Espagne	Spanien
FR	France	France	France	Frankreich
HR	Hrvatska	Croatia	Croatie	Kroatien
IT	Italia	Italy	Italie	Italien
CY	Kýpros	Cyprus	Chypre	Zypern
LV	Latvija	Latvia	Lettonie	Lettland
LT	Lietuva	Lithuania	Lituanie	Litauen
LU	Luxembourg	Luxembourg	Luxembourg	Luxemburg
HU	Magyarország	Hungary	Hongrie	Ungarn
MT	Malta	Malta	Malte	Malta
NL	Nederland	Netherlands	Pays-Bas	Niederlande
AT	Österreich	Austria	Autriche	Österreich
PL	Polska	Poland	Pologne	Polen
PT	Portugal	Portugal	Portugal	Portugal
RO	România	Romania	Roumanie	Rumänien
SI	Slovenija	Slovenia	Slovénie	Slowenien
SK	Slovensko	Slovakia	Slovaquie	Slowakei
FI	Suomi/Finland	Finland	Finlande	Finnland
SE	Sverige	Sweden	Suède	Schweden
UK	United Kingdom	United Kingdom	Royaume-Uni	Vereinigtes Königreich

The two-letter ISO code is used (ISO 3166 alpha-2) except for Greece and the United Kingdom, for which the abbreviations EL and UK have to be used.

For more information consult the Interinstitutional style guide.

Codes and names of EFTA countries

Code	Country language	English	French	German
IS	Ísland	Iceland	Islande	Island
LI	Liechtenstein	Liechtenstein	Liechtenstein	Liechtenstein
NO	Norge	Norway	Norvège	Norwegen
CH	Schweiz/Suisse/Svizzera	Switzerland	Suisse	Schweiz

The two-letter ISO code is used (ISO 3166 alpha-2).

Codes and names of candidate countries

Code	Country language	English	French	German
ME	Crna Gora	Montenegro	Monténégro	Montenegro
to be defined	Poranešna jugoslovenska Republika Makedonija	The former Yugoslav Republic of Macedonia	L’ancienne République yougoslave de Macédoine	Die ehemalige jugoslawische Republik Mazedonien
AL	Shqipëria	Albania	Albanie	Albanien
RS	Србија/Srbija	Serbia	Serbie	Serbien
TR	Türkiye	Turkey	Turquie	Türkei

The two-letter ISO code is used (ISO 3166 alpha-2).

The definitive nomenclature for the former Yugoslav Republic of Macedonia will be agreed following current negotiations at UN level. In statistical tables and graphs – but not in plain text – it is recommended to slightly shorten the name of the former Yugoslav Republic of Macedonia by removing the initial ‘the’, and presenting its name on two rows.

Codes and names of potential candidates

Code	Country language	English
BA	Bosna i Hercegovina	Bosnia and Herzegovina
XK		Kosovo*

Full list

Box 8: Consignee

Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.

Where an identification number is required and the declaration includes the particulars for an exit summary declaration as set out in Appendix A, a third country unique identification number which has been made available to the Union by the third country concerned may be used.

Box 14: Declarant (person declaring)/Representative

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

1. Declarant
2. Representative (direct representation)
3. Representative (indirect representation)

Where this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3])

Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.

Box 15a: Country of dispatch/export code

Use the country codes entered in box 2.

Box 17a: Country-of-destination code

Use the country codes entered in box 2.

Box 17b: Region-of-destination code

Use the codes to be adopted by the Member States.

Box 18: Nationality of means of transport at departure

Use the country codes entered in box 2.

Box 19: Container (Ctr)

The relevant codes are given below:

0 Goods not transported in containers

1 Goods transported in containers.

Box 20: Delivery terms

The codes and statements to be entered, as appropriate, in the first two subdivisions of this box are as follows:

 

First subdivision          Meaning          Second subdivision

Incoterms code          Code   applicable        usually for

Incoterms — ICC/ECE           Place to be specified

Codes applicable for road and rail

DAF (Incoterms 2000)           Delivered at frontier    Named place

Codes applicable for all modes of transport

EXW (Incoterms 2010)           Ex works         Named place

FCA (Incoterms 2010)             Free carrier     Named place

CPT (Incoterms 2010)             Carriage paid to          Named place of destination

CIP (Incoterms 2010)              Carriage and insurance paid to          Named place of destination

DAT (Incoterms 2010)            Delivered at terminal   Named terminal at port or place of destination

DAP (Incoterms 2010)            Delivered at place       Named place of destination

DDP (Incoterms 2010)            Delivered duty paid     Named place of destination

DDU (Incoterms 2000)           Delivered duty unpaid Named place of destination

Codes applicable usually for sea and inland waterway transport

FAS (Incoterms 2010)              Free alongside ship    Named port of shipment

FOB (Incoterms 2010)            Free on board Named port of shipment

CFR (Incoterms 2010)             Cost and freight          Named port of destination

CIF (Incoterms 2010)              Cost, insurance and freight    Named port of destination

DES (Incoterms 2000)            Delivered ex ship        Named port of destination

DEQ (Incoterms 2000)            Delivered ex quay       Named port of destination

XXX                                              other Delivery terms  Narrative  of  delivery terms given in the contract

The Member States may require the following coded particulars  in the third subdivision:

1 Place situated in the territory of the Member State concerned

2 Place situated in the territory of another Member State

3 Other (place situated outside the Union).

Box 21: Nationality of active means of transport crossing the border

Use the country codes entered in box 2.

Box 22: Invoice currency

The invoice currency is to be entered by means of the ISO alpha-3 currency code (Codes ISO 4217 for the representation of currencies and funds).

Box 24: Nature of the transaction

The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/201017, this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.

Box 25: Mode of transport at the border

The codes applicable are given below:

Code   Description

1          Sea transport

2          Rail transport

3          Road transport

4          Air transport

5          Postal consignment

7          Fixed transport installations

8          Inland waterway transport

9          Own propulsion

Box 26: Inland mode of transport

The codes listed for box 25 are applicable.

Box 29: Office of exit/entry

Use codes structured as follows:

— the first two characters  serve to identify the country by means of the country code entered in box 2,

— the next six characters  stand for the office concerned in that country. It is suggested that the following structure be adopted:

The first three characters  would be taken up by the UN/LOCODE and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.

Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE for the city of Brussels, 000 for the unused subdivision.

Box 31:

Packages and description of goods; Marks and numbers — Container No(s) — Number and kind

Kind of packages

Use the following codes.

(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).

PACKAGING CODES

Aerosol   AE

Ampoule, non-protected         AM

Ampoule, protected    AP

Atomizer          AT

Bag      BG

Bag, flexible container            FX

Bag, gunny      GY

Bag, jumbo      JB

Bag large         ZB

EN       202      EN

Bag, multiply   MB

Bag, paper      5M

Bag, paper, multi-wall XJ

Bag, paper, multi-wall, water resistant           XK

Bag, plastic     EC

Bag, plastic film          XD

Bag, polybag   44

Bag, super bulk           43

Bag, textile      5L

Bag, textile, sift proof  XG

Bag, textile, water resistant     XH

Bag, textile, without inner coat/liner   XF

Bag, tote          TT

Bag, woven plastic      5H

Bag, woven plastic, sift proof XB

Bag, woven plastic, water resistant    XC

Bag, woven plastic, without inner coat/liner   XA

Bale, compressed       BL

Bale, non-compressed            BN

Ball      AL

Balloon, non-protected           BF

Balloon, protected       BP

Bar      BR

Barrel  BA

Barrel, wooden            2C

Barrel, wooden, bung type     QH

Bars, in bundle/bunch/truss    BZ

Basin   BM

EN       203      EN

Basket BK

Basket, with handle, cardboard          HC

Basket, with handle, plastic    HA

Basket, with handle, wooden  HB

Belt      B4

Bin       BI

Block   OK

Boards, 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 (CHEO), 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

EN       204      EN

Box, wooden, natural wood, ordinary QP

Bucket BJ

Bulk, gas (at 1031 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

Bundle, wooden          8C

Butt      BU

Cage   CG

Cage, Commonwealth Handling Equipment Pool (CHEP)    DG

Cage, roll         CW

Can, cylindrical           CX

Can, rectangular         CA

Canister           CI

Canvas            CZ

Carboy, non-protected            CO

Carboy, protected       CP

Card    CM

Card, flatbed   FW

Carton CT

Cartridge         CQ

Case    CS

Case, car        7A

Case, isothermic         EI

Case, skeleton            SK

Case, steel      SS

Case, with pallet base ED

Case, with pallet base, cardboard      EF

Case, with pallet base, metal EH

Case, with pallet base, plastic            EG

Case, with pallet base, wooden          EE

Case, wooden 7B

Cask    CK

Chest   CH

Churn  CC

Clamshell        AI

Coffer  CF

Coffin  CJ

Coil      CL

Composite packaging, glass receptacle        6P

Composite packaging, glass receptacle in aluminium crate  YR

Composite packaging, glass receptacle in aluminium drum YQ

Composite packaging, glass receptacle in expandable plastic pack YY

Composite packaging, glass receptacle in fibre drum           YW

Composite packaging, glass receptacle in fibreboard box    YX

Composite packaging, glass receptacle in plywood drum     YT

Composite packaging, glass receptacle in solid plastic pack            YZ

Composite packaging, glass receptacle in steel crate box    YP

Composite packaging, glass receptacle in steel drum          YN

Composite packaging, glass receptacle in wickerwork hamper        YV

Composite packaging, glass receptacle in wooden box        YS

Composite packaging, plastic receptacle      6H

Composite packaging, plastic receptacle in aluminium crate            YD

Composite packaging, plastic receptacle in aluminium drum            YC

Composite packaging, plastic receptacle in fibre drum         YJ

Composite packaging, plastic receptacle in fibreboard box  YK

Composite packaging, plastic receptacle in plastic drum      YL

Composite packaging, plastic receptacle in plywood box     YH

Composite packaging, plastic receptacle in plywood drum   YG

Composite packaging, plastic receptacle in solid plastic box            YM

Composite packaging, plastic receptacle in steel crate box  YB

Composite packaging, plastic receptacle in steel drum        YA

Composite packaging, plastic receptacle in wooden box      YF

Cone   AJ

Container, flexible       IF

Container, gallon         GL

Container, metal         ME

Container, not otherwise specified as transport equipment   CN

Container, outer          OU

Cover  CV

Crate   CR

Crate, beer      CB

Crate, bulk, cardboard            DK

Crate, bulk, plastic      DL

Crate, bulk, wooden    DM

Crate, framed FD

Crate, fruit       FC

Crate, metal    MA

Crate, milk      MC

Crate, multiple layer, cardboard         DC

Crate, multiple layer, plastic   DA

Crate, multiple layer, wooden DB

Crate, shallow SC

Crate, wooden 8B

Creel   CE

Cup     CU

Cylinder           CY

Demijohn, non-protected        DJ

Demijohn, protected   DP

Dispenser        DN

Drum   DR

Drum, aluminium        1B

Drum, aluminium, non-removable head         GC

Drum, aluminium, removable head    QD

Drum, fibre      IG

Drum, iron       DI

Drum, plastic   IH

Drum, plastic, non-removable head   QF

Drum, plastic, removable head           QG

Drum, plywood            1D

Drum, steel      1A

Drum, steel, non-removable head      QA

Drum, steel, removable head QB

Drum, wooden 1W

Envelope         EN

Envelope, steel           SV

Filmpack         FP

Firkin   FI

Flask   FL

Flexibag          FB

Flexitank         FE

Foodtainer       FT

Footlocker       FO

Frame FR

Girder  GI

Girders, in bundle/bunch/truss            GZ

Hamper           HR

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 plastics, solids        ZM

Intermediate bulk container, composite, rigid plastic, liquids ZQ

Intermediate bulk container, composite, rigid plastic, pressurised    ZN

Intermediate bulk container, composite, rigid plastic, solids  PLN

Intermediate bulk container, fibreboard

Intermediate bulk container, flexible  ZU

Intermediate bulk container, metal     WF

Intermediate bulk container, metal, liquid       WM

Intermediate bulk container, metal, other than steel  ZV

Intermediate bulk container, metal, pressure 10 kpa WJ

Intermediate bulk container, natural wood     ZW

Intermediate bulk container, natural wood, with inner liner    WU

Intermediate bulk container, paper multi-wall ZA

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

Intermediate bulk container, plastic film         WS

Intermediate bulk container, plywood ZX

Intermediate bulk container, plywood, with inner liner           WY

Intermediate bulk container, reconstituted wood       ZY

Intermediate bulk container, reconstituted wood, with inner liner      WZ

Intermediate bulk container, rigid plastic        AA

Intermediate bulk container, rigid plastic, freestanding, liquids         ZK

Intermediate bulk container, rigid plastic, freestanding, pressurised ZH

Intermediate bulk container, rigid plastic, freestanding, solids          ZF

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

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

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

Intermediate bulk container, steel      WC

Intermediate bulk container, steel, liquid        WK

Intermediate bulk container, steel pressurised ^10 kpa        WG

Intermediate bulk container, textile without coat/liner            WT

Intermediate bulk container, textile, coated   WV

Intermediate bulk container, textile, coated and liner WX

Intermediate bulk container, textile, with liner            WW

Intermediate bulk container, woven plastic, coated   WP

Intermediate bulk container, woven plastic, coated and liner            WR

Intermediate bulk container, woven plastic, coated, with liner           WQ

Intermediate bulk container, woven plastic, coated, without coat/ liner         WN

Jar       JR

Jerrican, cylindrical     JY

Jerrican, plastic           3H

Jerrican, plastic, non-removable head           QM

Jerrican, plastic, removable head       QN

Jerrican, rectangular   JC

Jerrican, steel  3A

Jerrican, steel, non-removable head  QK

Jerrican, steel, removable head         QL

Jug      JG

Jutebag           JT

Keg      KG

Kit        KI

Liftvan LV

Log      LG

Logs, in bundle/bunch/truss    LZ

Lot       LT

Lug      LU

Luggage          LE

Mat      MT

Matchbox        MX

Mutually defined         ZZ

Nest     NS

Net      NT

Net, tube, plastic         NU

Net, tube, textile          NV

Not available   NA

Octabin           OT

Package          PK

Package, cardboard, with bottle grip-holes    IK

Package, display, metal         IB

Package, display, plastic        ID

Package, display, wooden      IC

Package, flow IA

Package, paper wrapped       IF

Package, show           IE

Packet PA

Pail      PL

Pallet   PX

Pallet, 100 cm x 110 cm         AH

Pallet, AS 4068-1993  OD

Pallet, box Combined open-ended box and pallet     PB

Pallet, CHEP 100 cm x 120 cm         OC

Pallet, CHEP 40 cm x 60 cm  OA

Pallet, CHEP 80 cm x 120 cm            OB

Pallet, ISO T11           OE

Pallet, modular, collars 80 cm x 100 cm        PD

Pallet, modular, collars 80 cm x 120 cm        PE

Pallet, modular, collars 80 cm x 60 cm          AF

Pallet, shrinkwrapped AG

Pallet, triwall    TW

Pallet, wooden            8A

Pan      P2

Parcel  PC

Pen      PF

Piece   PP

Pipe     PI

Pipes, in bundle/bunch/truss   PV

Pitcher PH

Plank   PN

Planks, in bundle/bunch/truss PZ

Plateform, unspecified weight or dimension   OF

Pot       PT

Pouch  PO

Punnet PJ

Rack   RK

Rack, clothing hanger RJ

Receptacle, fibre         AB

Receptacle, glass        GR

Receptacle, metal       MR

Receptacle, paper       AC

Receptacle, plastic      PR

Receptacle, plastic wrapped  MW

Receptacle, wooden   AD

Rednet RT

Reel     RL

Ring     RG

Rod     RD

Rods, in bundle/bunch/truss   RZ

Roll      RO

Sachet SH

Sack    SA

Sack, multiwall            MS

Sea-chest        SE

Sheet   ST

Sheet, plastic, wrapping         SP

Sheetmetal      SM

Sheets, in bundle/bunch/truss            SZ

Shrinkwrapped            SW

Skid     SI

Slab     SB

Sleeve SY

Slipsheet         SL

Spindle            SD

Spool   SO

Suitcase          SU

Tablet  T1

Tank container, generic          TG

Tank, cylindrical          TY

Tank, rectangular        TK

Tea-chest        TC

Tierce  ST

Tin       T1

Tray     PU

Tray, containing horizontally stacked flat items         GU

Tray, one layer no cover, cardboard  DV

Tray, one layer no cover, plastic        DS

Tray, one layer no cover, polystyrene            DU

Tray, one layer no cover, wooden      DT

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

Tray, two layers no cover, cardboard DY

Tray, two layers no cover, plastic tray            DW

Tray, two layers no cover, wooden    DX

Trunk   TR

Truss   TS

Tub      TB

Tub, with lid     TL

Tube    TU

Tube, collapsible         TD

Tube, with nozzle        TV

Tubes, in bundle/bunch/truss  TZ

Tun      TE

Tyre     TU

Uncaged         UC

Unit      UN

Unpacked or unpackaged      NE

Unpacked or unpackaged, multiple units       NG

Unpacked or unpackaged, single unit            NF

Vacuum-packed         VP

Vanpack          VK

Vat       VA

Unpacked or unpackaged      NE

Vehicle            VN

Wickerbottle    WB

Box 33: Commodity Code

First subdivision (8 digits)

To be completed using the headings of the Combined Nomenclature.

Where the form is used for Union transit procedure purposes, the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. However, where Union legislation so requires, the Combined Nomenclature heading shall be used.

Second subdivision (two characters)

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

Third subdivision (four characters)

To be completed in accordance with the Taric code (first additional code).

Fourth subdivision (four characters)

To be completed in accordance with the Taric code (second additional code).

Fifth subdivision (four characters)

Codes to be adopted by the Member States concerned.

Box 34a: Country-of-origin code

Use the country codes entered in box 2.

Box 34b: Region-of-origin/-production code

Codes to be adopted by the Member States.

Box 36: Preference

This box is for three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).

The relevant codes are given below:

First digit of the code

1 Tariff arrangement erga omnes (general- against all non preferential)

2 Generalised System of Preferences (GSP)

3 Tariff preferences other than those mentioned under code 2

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

Next two digits

00 None of the following

10 Tariff suspension

15 Tariff suspension with specified end-use

18 Tariff suspension with certificate confirming the special nature of the product

19 Temporary suspension for products imported with a certificate of airworthiness

20 Tariff quota (*)

23 Tariff quota with specified end-use (*)

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

28 Tariff quota following outward processing (*)

40 Special end-use resulting from the Common Customs Tariff

50 Certificate confirming the special nature of the product

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

Box 37: Procedure

First subdivision

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

‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.

It should be noted that where the previous procedure is a warehousing procedure or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under a special procedure (inward processing, outward processing ).

For example: re-export of goods imported under the customs inward processing procedure and subsequently placed under the customs warehousing procedure = 3151 (not 3171). (First operation = 5100; second operation = 7151: re-export = 3151).

Similarly, where goods previously temporarily exported are re-imported, placing under one of the abovementioned suspensive procedures is to be regarded as simple importation under that procedure. Indication of the ‘re- importation’ aspect is to be given only when the goods are released for free circulation.

For example: entry for home use with simultaneous entry for free circulation of goods exported under the customs outward processing procedure and placed under a customs warehousing procedure on re-importation = 6121 (not 6171). (First operation: temporary export for outward processing = 2100; second operation: storage in customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).

The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.

For example: 4054 = entry for free circulation and home use of goods previously placed under the inward processing in another Member State.

List of procedures for coding purposes

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

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

01        Free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.

Free circulation of goods simultaneously redispatched in the context of trade between the Union and the countries with which it has formed a customs union.

Example: Goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.

02        Free circulation of goods with a view to applying the inward processing procedure (drawback system).  Explanation: Inward processing (drawback system) in accordance with Article 256 of the Code.

07        Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure.

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

Examples: Imported machines are released for free circulation but VAT has not been paid. While the goods are placed in a tax warehouse or approved area, payment of the VAT is suspended.

Imported cigarettes are released for free circulation but VAT and excise duties have not been paid. While the goods are stored in a tax warehouse or approved area, payment of the VAT and excise duties is suspended.

10        Permanent export.

Example: Normal export of Union goods to a third country, but also export of Union goods to parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC do not apply (OJ L 347, 11.12.2006, p. 1).

11        Export of compensating products obtained from equivalent goods under the inward processing procedure before entering import goods for the procedure.

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

Example: Export of cigarettes manufactured from Union tobacco leaves before placing of tobacco leaves from a third country under the inward processing procedure.

21        Temporary export under the outward processing procedure.

Example: Explanation: Outward processing procedure under Article 259 to 262 of the Code. See also code 22.

22        Temporary export other than that referred to under code 21.

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

23        Temporary export for return in the unaltered state.

Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.

31        Re-export.

Explanation: Re-export of non-Union goods following a suspensive arrangement.

Example: Goods are placed under a customs warehousing procedure and subsequently declared for reexport.

40        Simultaneous release for free circulation and home use of goods which are not the subject of a VAT- exempt supply.

Example: Goods coming from a third country with payment of the customs duties and VAT.

41        Simultaneous release for free circulation and home use of goods placed under the inward processing procedure (drawback system).

Example: Inward processing procedure with payment of customs duties and national taxes on import.

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

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

Example 1: Import of goods with exemption from VAT through a tax representative.

Example 2: Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.

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

Example: Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union of the kind applied in their time to ES and PT.

45        Release of goods for free circulation and home use for either VAT or excise duties and their placing under the tax warehouse procedure.

Explanation: VAT or excise exemption by placing the goods under a fiscal warehouse procedure.

Examples: Cigarettes imported from a third country are released for free circulation and VAT has been paid. While the goods are in the tax warehouse or approved area, the payment of excise duties is suspended.

Cigarettes imported from a third country are released for free circulation and excise duties are paid. While the goods are in the tax warehouse or approved area the payment of VAT is suspended.

48        Entry for home use with simultaneous release for free circulation of replacement goods under the customs outward processing procedure prior to the export of the temporary export goods.

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

49        Entry for home use of Union goods in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.

Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.

Explanation: Import with entry for home use of goods from parts of the Union to which the Directive 2006/112/EC does not apply. The use of the customs declaration is laid down in Article 134 of [Delegated Regulation (ELT) 2015/… supplementing Regulation (ELT) No 952/2013].

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

Goods coming from Andorra and entered for home use in Germany.

51        Inward processing procedure.

Explanation: Inward processing in accordance with Article 256 of the Code.

53        Import under temporary admission procedure.

Example: Temporary admission, e.g. for an exhibition.

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

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

Example: Goods from a third country are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).

61        Re-importation with simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.

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

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

Example 1: Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.

Example 2: Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.

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

Example: Processed alcoholic beverages are re-imported and placed in an excise warehouse.

71        Placing of goods under the customs warehousing procedure.

Explanation: Placing of goods under the customs warehousing procedure. This in no way precludes the simultaneous placement of goods in, say, an excise or VAT warehouse.

76        Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation.

Example: Boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export .

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

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

78        Entry of goods for a free zone (a)

91        Placing of goods under processing under customs control. (a)

92        Processing under customs control in another Member State (without release for free circulation in that Member State).(a)

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

Example: Goods from a third country were processed under customs control in Belgium (9100). After undergoing processing, they are dispatched to Germany for release for free circulation (4092).

Second subdivision

Where this box is used to specify a Union procedure, a code composed of an alphabetic character followed by two alpha-numeric characters must be used, the first character of which identifies a category of measures in the following manner:

Inward processing        Axx

Outward processing      Bxx

Relief                                Cxx

Temporary admission  Dxx

Agricultural products   Exx

Other                                Fxx

 

Inward processing (IP)

Procedure       Code

Import

Goods entered for an IP procedure after prior export of processed products obtained from milk and milk products  A01

Goods placed under an IP procedure and intended for military use abroad A02

Goods placed under an IP procedure and intended for re-export to the continental shelf   A03

Goods placed under an IP procedure (VAT only)      A04

Goods placed under an IP procedure (VAT only) and intended for re-export to the continental shelf         A05

Goods which are placed under an IP procedure without suspension of excise duties.        A08

Export

Processed products obtained from milk and milk products   A51

Processed products placed under an IP procedure (VAT only)        A52

Processed products placed under an IP procedure and intended for military use abroad A53

 

Outward processing (OP)

Procedure       Code

Import

Processed products returning to the Member State in which duties were paid        B01

Processed products returning after repair under guarantee  B02

Processed products returning after replacement under guarantee   B03

Processed products returning after outward processing and VAT suspension in case of end-use. B04

Prior import of processed products under outward processing.        B07

Export

Goods imported for IP exported for repair under OP B51

Goods imported for IP exported for replacement under guarantee   B52

OP under agreements with third countries, possibly combined with VAT OP          B53

VAT OP only   B54

Relief

 

(Regulation (EC) No 1186/2009)                Code

Relief from import duties

Personal property belonging   to     natural persons  transferring their normal place of residence to the Union   C01

 

Trousseaux and household effects imported on the occasion of a marriage        C02

 

Presents customarily given on the occasion of a marriage      C03

 

Personal property acquired by inheritance      C04

 

School outfits, educational materials and related household effects       C06

 

Consignments of negligible value          C07

 

Consignments sent from one private individual to another         C08

 

Capital goods and other equipment imported on the transfer of activities from a third country into the Union                 C09

 

Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity             C10

 

Educational,    scientific          and      cultural materials scientific instruments and apparatus as listed in Annex I C11

 

Educational,    scientific          and      cultural materials scientific instruments and apparatus as listed in Annex II C12

 

Educational,    scientific         and      cultural materials;   scientific      instruments  and  apparatus        imported exclusively for non commercial purposes (including spare parts, components, accessories and tools) C13

 

Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union               C14

 

Laboratory animals     and biological or chemical  substances intended for research      C15

 

Therapeutic substances of human origin and blood- grouping and tissue-typing reagents  54        C16

 

Instruments and apparatus used in medical research,  establishing  medical   diagnoses    or       carrying  out medical treatment C17

 

Reference substances for the quality control of medicinal products      C18

 

Pharmaceutical products used at international sports events               C19

 

Goods for charitable or philanthropic organisations        C20

 

Articles in Annex III intended for the blind          C21

 

Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) C22

 

Articles in Annex IV intended for the blind imported  by certain institutions or organisations (including spare parts, components, accessories and tools) C23

 

Articles in  Annex  IV    intended        for the handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)    C24

Articles   in Annex  IV  intended  for the  other  handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools    C25

 

Goods imported for the benefit of disaster victims         C26

 

Honorary decorations or awards            C27

 

Presents received in the context of international relations           C28

 

Goods to be used by monarchs or heads of state           C29

 

Samples of goods of negligible value imported for trade promotion purposes              C30

 

Printed matter and advertising material imported for trade promotion purposes     C31

 

Products used or consumed at a trade fair or similar event      C32

 

Goods imported for examination, analysis or test purposes       C33

 

Consignments sent     to   organisations   protecting  copyrights or industrial and commercial patent rights C34

 

Tourist information literature      C35

 

Miscellaneous documents and articles          C36

 

Ancillary materials for the stowage and protection of goods during their transport      C37

 

Litter, fodder and feeding stuffs for animals during their transport      C38

Fuel and lubricants present in land motor vehicles and special containers      C39

 

Materials for cemeteries for, and memorials to, war victims     C40

 

Coffins, funerary urns and ornamental funerary articles         C41

 

Relief from export duties

 

Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country                C51

Fodder and feeding stuffs accompanying animals during their exportation        C52

 

Temporary admission

Procedure            Code

 

Pallets    D01

 

Containers        D02

 

Means of transport       D03

 

Personal effects and goods for sports purposes imported by travellers       D04

 

Welfare material for seafarers              D05

 

Disaster relief material              D06

 

Medical, surgical and laboratory equipment  222      D07

 

Animals          D08

 

Goods intended for activities in keeping with the particularities of the frontier zone      D09

 

Sound, image or data carrying media            D10

 

Publicity material           D11

 

Professional equipment           D12

 

Pedagogic material and scientific equipment     D13

 

Packings, full       D14

 

Packings, empty          D15

 

Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles     D16

 

Special tools and instruments     D17

 

Goods to be subjected to tests        D18

 

Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract      D19

 

Goods used to carry out tests   D20

Samples          D21

Replacement means of production       D22

 

Goods to be exhibited or used at a public event     D23

 

Goods for approval (six months)      D24

 

Works of art, collectors’ items and antiques      D25

 

Goods imported with a view to their sale by auction     D26

 

Spare parts, accessories and equipment       235      D27

 

Goods imported in particular situations having no economic effect   D28

 

Goods imported occasionally and for a period not exceeding three months   D29

 

Temporary admission with partial relief from duties     D51

 

 

Agricultural products

Procedure       Code

 

Import

Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6) of [Implementing Regulation (EU) 2015/… laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013]   E01

Standard import values (for example: Regulation (EU) No 543/2011)          E02

Export

Agricultural products for which a refund is requested, subject to an export certificate (Annex I goods).     E51

Agricultural products for which a refund is requested, not requiring an export certificate (Annex I goods)  E52

Agricultural products   for which a refund is requested, exported   in    small    quantities,      not       requiring        an        export certificate (Annex I goods). E53

Agricultural products for which a refund is requested, subject to a refund certificate (non-Annex I goods).            E61

Agricultural products for which a refund is requested, not requiring a refund certificate (non-Annex I goods)            E62

Agricultural products   for which a refund is requested,  exported in small quantities, without a refund certificate (non-Annex I goods) E63

Agricultural products   for which a refund is requested,  exported in small quantities disregarded for the calculation of minimum rates of checks. E71

 

Other

Procedure                   Code

Import

Relief from import duties for returned goods (Article 203 of the Code)         F01

Relief from import duties for returned goods (Special circumstances provided for in article 159 of [Delegated Regulation (ELT) 2015/… supplementing Regulation (ELT) No 952/2013]: agriculture goods)        F02

Relief from import duties for returned goods (Special circumstances provided for in article 158(3) of [Delegated Regulation (ELT) 2015/… supplementing Regulation (ELT) No 952/2013]: repair or restoration)            F03

Processed products which return to the Union after having been previously exported or re-exported Article 205(1) of the Code      F04

A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of directive 2008/118/EC.  F06

Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a third country   by vessels registered or recorded in a Member State and flying the flag of the state F21

Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a third country on board factory-ships registered or recorded in a Member State and flying the flag of the state        F22

Goods which, after having been under an outward-processing procedure, are placed under a warehousing procedure without suspension of excise duties          F31

Goods which, after having been under an inward-processing procedure, are placed under a warehousing procedure without suspension of excise duties          F32

Goods which, after having been in a free zone, are placed under a warehousing procedure without suspension of excise duties    F33

Goods which, after having been subject end-use, are placed under a warehousing procedure without suspension of excise duties    F34

Release for free circulation of goods for events or for sale placed under temporary admission, applying the elements of calculation in force at the moment of acceptance of the declaration for free circulation          F41

Release for free circulation of processed products where the calculation of the amount of import duties shall be made in accordance with Article 86(3) of the Code.         F44

Export

Exports for military use           F51

Victualling        F61

Victualling of goods eligible of refunds           F62

Entry   in victualling warehouse          F63

Exit from victualling warehouse of goods intended for victualling     F64

 

Box 40: Summary declaration/Previous document

This box is for alphanumeric  codes.

Each code has three components, which are separated by dashes (-). The first component (a1) consists of three different letters and is used to distinguish between the three categories mentioned below. The second component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The third component (an..20) represents the particulars needed to recognise the document, either its identification number or another recognisable reference.

The first component:

the summary declaration, represented by ‘X’,

the initial declaration, represented by ‘Y’

the previous document, represented by ‘Z’,

The second component (an..3):

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

This list includes the code ‘CLE’, which stands for ‘date and reference of the entry of the goods in the records’. (Article 182 of the Code). The date is coded as follows: yyyymmdd.

The third component (an..20):

The identification number or another recognisable reference of the document is inserted here.

Examples:

— The previous document is a T1 transit document to which the office of destination has assigned the number ‘238544’. The code will therefore be ‘Z-821-238544’. (‘Z’ for previous document, ‘821’ for the transit procedure and ‘238544’ for the document’s registration number (or the MRN for the NCTS operations)).

— A cargo manifest bearing the number ‘2222’ is used as a summary declaration. The code will be ‘X-785- 2222’. (‘X’ for the summary declaration, ‘785’ for the cargo manifest and ‘2222’ for the manifest’s identification number).

 

— Goods were entered in the records on 14 February 2002. The code will therefore be ‘Y-CLE-20020214-5’ (‘Y’ to show there was an initial declaration, ‘CLE’ for ‘entry in the records’, ‘20020214’ for the date of entry, ‘2002’ being the year, ‘02’ the month, ‘14’ the day and ‘5’ for the reference of the entry in the records).

List of abbreviations for documents

Container list   235

Loading list (delivery note)     270

Packing list      271

Proforma invoice        325

Commercial invoice    380

House waybill  703

Master bill of lading     704

Bill of lading     705

CIM consignment note (rail)   720

Road list SMGS          722

Road consignment note          730

Air waybill        740

Master air waybill        741

Despatch note (post parcels) 750

Multimodal/combined transport document     760

Cargo manifest           785

Bordereau       787

Union transit Declaration — Mixed consignments (T)           820

External Union transit Declaration (T1)          821

Internal Union transit Declaration (T2)           822

TIR carnet       952

ATA carnet      955

Reference/date of entry of the goods in the records  CLE

Information sheet INF3           IF3

Information sheet INF8                       IF8

Cargo manifest — simplified procedure                     MNS

Internal Union transit Declaration —           T2F

T2M                 T2M

Entry summary declaration                355

Summary declaration for temporary storage              337

Other               ZZZ

If the above document is drawn up using the SAD, the abbreviation will comprise the codes specified for the first subdivision of box 1. (IM, EX, CO and EU)

 

Box 43: Valuation method

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

Code   Relevant          provisions        of the   Method

Code

1          Article 70 of the Code               Transaction value of the imported goods

2          Article 74(2)(a) of the Code    Transaction value of identical goods

3          Article 74(2)(b) of the Code    Transaction value of similar goods

4          Article 74(2)(c) of the Code     Deductive value method

5          Article 74(2)(d) of the Code    Computed value method

6          Article 74(3) of the Code          Value based on the data available (‘fallback’ method)

 

Box 44: Additional information/Documents produced/Certificates and authorisations

Additional information

A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless Union law provides for the code to be used in place of the text.

Example:

The declarant enters code 00300 in box 2 to indicate that there is identity between the declarant and the consignor.

Union law provides for certain additional information to be entered in boxes other than box 44. However, such additional information should be coded according to the same rules as the information to be specifically entered in box 44. Furthermore, where Union law fails to specify the box in which information is to be entered, that information is to be entered in box 44.

All types of additional information are listed at the end of this title.

Member States may provide for the use of national additional information provided that their codification presents a structure different to the codes for Union additional information.

Documents produced, certificates and authorisations

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

(b) National documents, certificates and authorisations produced in support of the declaration must be entered in the form of a code composed of an numeric character followed by 3 alpha-numeric characters (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature.

 

Box 47: Calculation of taxes

First column: Type of tax

 The codes applicable are given below:

Customs duties on industrial products           A00

Additional duties          A20

Definitive antidumping duties  A30

Provisional antidumping duties           A35

Definitive countervailing duties           A40

Provisional countervailing duties        A45

VAT     B00

Compensatory interest (VAT) B10

Interest on arrears (VAT)       B20

Export taxes    C00

Export taxes on agricultural products C10

Interest on arrears      D00

Compensatory interest (I.e. Inward processing)        D10

Duties collected on behalf of other countries E00

Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State’s own nomenclature.

Last column : Method of payment

The following codes may be used by the Member States:

A          Payment in cash

B          Payment by credit card

C         Payment by cheque

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

E          Deferred or postponed payment

F          Deferred payment — customs system

G         Postponed payment — VAT system (Article 23 Sixth VAT Directive)

H         Electronic credit transfer

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

K          Excise credit or rebate

M         Security, including cash deposit

P          From agent’s cash account

R         Guarantee

S          Individual guarantee account

T          From agent’s guarantee account

U         From agent’s guarantee — standing authority

V          From agent’s guarantee — individual authority

O         Guarantee lodged with Intervention Agency.

 

Box 49: Identification of warehouse

The code to be entered has the following three-part structure:

–   The character identifying the type of warehouse:

R         Public customs warehouse type I

S          Public customs warehouse type II

T          Public customs warehouse type III

U         Private customs warehouse

V          Storage facilities for the temporary storage of goods

Y          for a non-customs warehouse

Z          for a free zone or free warehouse

— the identification number allocated by the Member State when issuing the authorisation

— the country code for the authorising Member State, as defined in box 2 (a2)

Box 50: Principal

Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.

Box 51: Intended offices of transit (and country)

Use the codes entered in box 29.

Box 52: Guarantee

Guarantee codes

The codes applicable are given below:

Situation          Code   Other entries

 

For guarantee waiver Article 95(2) of the Code         0          — guarantee waiver certificate number

 

For comprehensive guarantee            1                      — comprehensive guarantee certificate number

— office of guarantee

For  individual  guarantee by  a          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                        5

where secured

amount does not exceed the

statistical value threshold for

declarations   in         accordance     with

Article 89(9) of the Code

 

For guarantee not required                   6

(Article 89(8) of the Code)

For guarantee not required                   8

for certain public bodies

 

 

Entering countries under the heading ‘not valid for’:

Use the country codes entered in box 2.

Box 53: Office of destination (and country)

Use the codes entered in box 29.

 

Additional information — code XXXXX

General category — Code 0xxxx

Additional information  Box      Code

Application   for    ‘Simplified authorisation’        Box   44   Code 00100

Several      consignees or previous documents      Box 2,8 and 40   Code 00200

Identity between  declarant and consignor           Box 14  Code 00300

Identity between declarant and exporter               Box 14 Code 00400

Identity between  declarant and consignee            Box 14  Code 00500

 

On import: Code 1xxxx

 

Legal basis      Subject            Additional information Box      Code

 

Temporarily     ‘suspension of the autonomous duties Import with    airworthiness certificate’

Box 44  10100

Discharge of inward processing         IP goods         Box  44    Code    10200

Discharge of inward Processing    IP goods, Commercial policy      Box 44      Code  10300

Temporary admission ‘TA goods’       Box 44      Code 10500

Determination of the duty incurred for the    duty     for        processed resulting from inward processing    –    ‘Special  rule    for     the  calculation     of import duty for      processed  products    Box 44 Code 10800

Export of agricultural goods subject to end- use       Box  44          Code  30 300

 

 

TITLE III

TABLE OF LINGUISTIC REFERENCES AND OF THEIR CODES

Linguistic references   Codes

Limited validity — 99200

— BG [characters cannot be reproduced]

— CS Omezená platnost

— DA Begrwnset gyldighed

— DE Beschränkte Geltung

— EE Piiratud kehtivus

— EL [characters cannot be reproduced]

— ES Validez limitada

— FR Validit6 limit6e

— HR Ogranicena valjanost

— IT Validità limitata

— LV Ierobezots derîgums

— LT Galiojimas apribotas

— HU Korlátozott 6rv6nyix

— MT Validità limitata

— NL Beperkte geldigheid

— PL Ograniczona waznošc

— PT Validade limitada

— RO Validitate limitatå

— SL Omejena veljavnost

— SK Obmedzená platnost’

— FI Voimassa rajoitetusti

— SV Begränsad giltighet

— EN Limited validity

Waiver — 99201

— CS Osvobození — DA Fritaget — DE Befreiung

–   BG  [characters cannot be reproduced]

— EE Loobutud

— EL  [characters cannot be reproduced]

— ES Dispensa

— FR Dispense

— HR Oslobodeno

— IT Dispensa

— LV Derïgs bez zïmoga

— LT Leista neplombuoti

— HU Mentesség

— MT Tnehhija

— NL Vrijstelling

— PL Zwolnienie

— PT Dispensa

— RO Dispenså

— SL Opustitev

— SK Oslobodenie

— FI Vapautettu

— SV Befrielse.

— EN Waiver

Alternative proof — 99202

— BG  [characters cannot be reproduced]

–   CS Alternativní dûkaz

— DA Alternativt bevis

— DE Alternativnachweis

— EE Alternatiivsed tõendid

— EL  [characters cannot be reproduced]

— ES Prueba alternativa

— FR Preuve alternative

— HR Alternativni dokaz

— IT Prova alternativa

— LV Alternatïvs pierãdïjums

— LT Alternatyvusis ^rodymas

— HU Alternatív igazolás

— MT Prova alternattiva

— NL Alternatief bewijs

— PL Alternatywny dowód

— PT Prova alternativa

– RO Probå alternativå

– SL Alternativno dokazilo

– SK Alternatívny dOkaz

– FI Vaihtoehtoinen todiste

– SV Alternativt bevis

– EN Alternative proof

  Differences: office where goods were      presented        (name and country) — 99203

^ BG  [characters cannot be reproduced]

– CS Nesrovnalosti: úrad, kterému bylo zbozí predlozeno (název a zemê)

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

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

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

^ EL  [characters cannot be reproduced]

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

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

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

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

^ LV Atškirïbas: muitas iestãde, kurã preces tika uzrãdïtas …… (nosaukums un valsts)

^ LT Skirtumai: ^staiga, kuriai pateiktos prekês         (pavadinimas ir valstybê)

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

^ MT Differenzi: ufficcju fejn l-oggetti kienu ppre2entati …… (isem u pajji2)

^ NL Verschillen: kantoor waar de goederen zijn aangebracht …… (naam en land)

^ PL Niezgodnošci: urzad w którym przedstawiono towar …… (nazwa i kraj)

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

^ RO Diferente: mårfuri prezentate la biroul vamal   (nume si tara)

^ SL Razlike: urad, pri katerem je bilo blago predlozeno …… (naziv in drzava)

^ SK Nezrovnalosti: úrad, ktorému bol tovar dodaný (názov a krajina).

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

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

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

Exit from…..    subject to restrictions or charges under Regulation/Directive/ Decision No … — 99204

^ BG  [characters cannot be reproduced]

^ CS Výstup ze           podléhá omezením nebo dávkám podle narízení/smêrnice/ rozhodnutí c …

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

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

^ EE … territooriumilt väljumise suhtes kohaldatakse piiranguid ja makse vastavalt määrusele/direktiivile/otsusele nr…

^ EL   [characters cannot be reproduced]

^ ES Salida de sometida a restricciones o imposiciones

en virtud del (de la) Reglamento/Directiva/ Decisión no …

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

^ HR Izlaz iz … podlijeze ogranicenjima ili pristobjama na temeleju Uredbe/Direktive/Odluke br. …

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

^ LV Izvešana no        piemërojot ierobezojumus vai  maksãjumus saskanã ar Regulu/Direktïvu/Lëmumu Nr. …,

^ LT Išvezimui iš         taikomi apribojimai arba mokesciai, nustatytiReglamentu/ Direktyva/Sprendimu Nr….,

^ HU A kilépés            területéról a …rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik

^ MT Hrug mill-            suggett ghall-restrizzjonijiet jew hlasijiet taht Regola/ Direttiva/Decizjoni Nru …

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

^ PL Wyprowadzenie z           podlega ograniczeniom lub oplatom zgodnie z rozporzadzeniem/dyrektywa/decyzja nr …

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

^ RO Iesire din            supuså restrictiilor sau impozitelor prin Regulamentul/ Directiva/Decizia nr …

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

^ SK Výstup z  podlieha obmedzeniam alebo platbám podla nariadenia/ smernice/rozhodnutia c ….

^ FI      vientiin sovelletaan  asetuksen/direktiivin/päätöksen N:o … mukaisia rajoituksia tai maksuja

^ SV Utförsel från       underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr …

^ EN Exit from subject to restrictions or charges under

 

Prescribed itinerary waived — 99205

^ BG  [characters cannot be reproduced]

CS Osvobození od stanovené trasy ^ DA fritaget for bindende transportrute

^ DE Befreiung von der verbindlichen Beförderungsroute

^ EE Ettenähtud marsruudist loobutud

^ EL  [characters cannot be reproduced]

^ ES Dispensa de itinerario obligatorio

^ FR Dispense d’itinéraire contraignant

^ HR Oslobodeno od propisanog plana puta

^ IT Dispensa dall’itinerario vincolante

^ LV Atlauts novirzïties no noteiktã maršruta

^ LT Leista nenustatyti maršruto

^ HU Elóírt útvonal alól mentesítve

^ MT Tnehhija ta` l-itinerarju preskitt

^ NL Geen verplichte route

^ PL Zwolniony z wiazacej trasy przewozu

^ PT Dispensa de itinerário vinculativo

^ RO Dispenså de la itinerarul obligatoriu

^ SL Opustitev predpisane poti

^ SK Oslobodenie od predpísanej trasy

^ FI Vapautettu sitovan kuljetusreitin noudattamisesta

^ SV Befrielse från bindande färdväg

^ EN Prescribed itinerary waived

 

 Authorised consignor — 99206

^ CS Schválený odesílatel

 

Linguistic references  Codes

— DA Godkendt afsender

— DE Zugelassener Versender

— EE Volitatud kaubasaatja

— EL  [characters cannot be reproduced]

— ES Expedidor autorizado

— FR Expéditeur agréé

— HR Ovlašteni pošiljatelj

— IT Speditore autorizzato

— LV Atzïtais nosütïtãjs

— LT Igaliotas siuntêjas

— HU Engedélyezett feladó

— MT Awtorizzat li jibghat

— NL Toegelaten afzender

— PL Upowazniony nadawca

— PT Expedidor autorizado

— RO Expeditor agreat

— SL Pooblašceni pošiljatelj

— SK Schválený odosielatel

— FI Valtuutettu lähettäjä

— SV Godkänd avsändare

— EN Authorised consignor

Signature waived — 99207

— CS Podpis se nevyzaduje

— DA Fritaget for underskrift

— DE Freistellung von der Unterschriftsleistung

— EE Allkirjanõudest loobutud

— EL  [characters cannot be reproduced]

— ES Dispensa de firma

— FR Dispense de signature

— HR Oslobodeno potpisa

— IT Dispensa dalla firma

— LV Derïgs bez paraksta

— LT Leista nepasirašyti

— HU Aláírás alól mentesítve

— MT Firma mhux mehtiega

— NL Van ondertekening vrijgesteld

— PL Zwolniony ze skladania podpisu

— PT Dispensada a assinatura

— RO Dispenså de semnåturå

— SL Opustitev podpisa

— SK Oslobodenie od podpisu

— FI Vapautettu allekirjoituksesta

— SV Befrielse från underskrift

— EN Signature waived

 COMPREHENSIVE GUARANTEE PROHIBITED -99208

— CS ZÁKAZ SOUBORNÉ JISTOTY

— DA FORBUD MOD SAMLET KAUTION

— DE GESAMTBÜRGSCHAFT UNTERSAGT

— EE ÜLDTAGATISE KASUTAMINE KEELATUD

— EL  [characters cannot be reproduced]

— ES GARANTÍA GLOBAL PROHIBIDA

— FR GARANTIE GLOBALE INTERDITE

— HR ZABRANJENO ZAJEDNICKO JAMSTVO

— IT GARANZIA GLOBALE VIETATA

— LV VISPÃRËJS GALVOJUMS AIZLIEGTS

— LT NAUDOTI BENDRAJA GARANTIJA U2DRAUSTA

— HU ÖSSZKEZESSÉG TILOS

— MT MHUX PERMESSA GARANZIJA KOMPRENSIVA

— NL DOORLOPENDE ZEKERHEID VERBODEN

— PL ZAKAZ KORZYSTANIA Z GWARANCJI

— GENERALNEJ

— PT GARANTIA GLOBAL PROIBIDA

— RO GARANTIA GLOBALÅ INTERZISÅ

— SL PREPOVEDANO SKUPNO ZAVAROVANJE

— SK ZÁKAZ CELKOVEJ ZÁRUKY

— FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY

— SV SAMLAD SÄKERHET FÖRBJUDEN

— EN COMPREHENSIVE GUARANTEE PROHIBITED

UNRESTRICTED USE — 99209

— CS NEOMEZENÉ POU2ITÍ

— DA UBEGRÆNSET ANVENDELSE

— DE UNBESCHRÄNKTE VERWENDUNG

— EE PIIRAMATU KASUTAMINE

—  [characters cannot be reproduced]

— ES UTILIZACIÓN NO LIMITADA

— FR UTILISATION NON LIMITÉE

— HR NEOGRANICENA UPORABA

— IT UTILIZZAZIONE NON LIMITATA

— LV NEIEROBEZOTS IZMANTOJUMS

— LT NEAPRIBOTAS NAUDOJIMAS

— HU KORLÁTOZÁS ALÁ NEM ESÓ HASZNÁLAT

— MT UZU MHUX RISTRETT

— NL GEBRUIK ONBEPERKT

— PL NIEOGRANICZONE KORZYSTANIE

— PT UTILIZAÇÃO ILIMITADA

— RO UTILIZARE NELIMITATÅ

— SL NEOMEJENA UPORABA

— SK NEOBMEDZENÉ POUZITIE

— FI KÄYTTÖÄ EI RAJOITETTU

— SV OBEGRÄNSAD ANVÄNDNING

— EN UNRESTRICTED USE

Various — 99211

— CS Rûzní

— DA Diverse

— DE Verschiedene

— EE Erinevad

— EL  [characters cannot be reproduced]

— ES Varios

— FR Divers

— HR Razni

— IT Vari

— LV Dazãdi

— LT Ivairüs

— HU Többféle

— MT Diversi

— NL Diverse

— PL Rózne

— PT Diversos

— RO Diversi

— SL Razno

— SK Rôzne

— FI Useita

— SV Flera

— EN Various

Bulk — 99212

— CS Volnê lozeno

— DA Bulk

— DE Lose

— EE Pakendamata

— EL  [characters cannot be reproduced]

— ES A granel

— FR Vrac

— HR Rasuto

— IT Alla rinfusa

— LV Berams

— LT Nesupakuota

— HU Ömlesztett

— MT Bil-kwantitá

— NL Los gestort

— PL Luzem

— PT A granel

— RO Vrac

— SL Razsuto

— SK VoPne

— FI Irtotavaraa

— SV Bulk

— EN Bulk

Consignor — 99213

— CS Odesílatel

— DA Afsender

— DE Versender

—  EE Saatja

— EL  [characters cannot be reproduced]

— ES Expedidor

— FR Expéditeur

— HR Pošiljatelj

— IT Speditore

— LV Nosütïtãjs

— LT Siuntêjas

— HU Feladó

— MT Min jikkonsenja

— NL Afzender

— PL Nadawca

— PT Expedidor

— RO Expeditor

— SL Pošiljatelj

— SK Odosielatel

— FI Lähettäjä

— SV Avsändare

— EN Consignor