Declarations Covered

This article relates to the completion of single administrative form in relation to

  • export/dispatch
  • re-exportation
  • customs warehousing or manufacturing under customs supervision and customs control of goods subject to export refunds
  • outward processing
  • union transit and/or proving the customs status of EU goods

Box 1: Declaration

This box requires the status of goods which transit the EU. Goods that are wholly originating in the EU have community status. This also includes goods which have been released into free circulation by reason of payment of customs. Goods entering or leaving the EU with suspended customs are not in free circulation.

In the first subdivision, enter the relevant Union code from The Codes Appendix (see separate article).

In the second subdivision, enter the type of declaration using the relevant Union code from The Codes Appendix (see separate article).

In the third subdivision, enter the relevant Union code from The Codes Appendix (see separate article).

Code IM is used in the case of trade between member states placing non-EU states under a customs procedure.

Community or  common transit is a customs procedure that allows goods on which duty has not yet been paid to move freely in the EU to another state. It applies both to the EU,  European Free Trade Association countries and other countries which are party to the common transit convention.

status T1 applies to noncommunity goods and CAP goods subject to a refund

status T2 covers the movement of community goods to be an EFTA or common transit country

status T2 F is used for community goods travelling to and from the EU special territories such as

the Channel Islands and the Canary Islands.

Box 2: Consignor/Exporter

Box 2 identifies the consignor of the goods, i.e. the sender. It is optional for member states for imports. States may or may not require it.

Enter the EORI number. Where the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

In the case of an import, where there are more than two parties the last seller should be indicated.

In the case of export, the exporter is the person who at the time when the declaration is accepted, contracts with the consignee in a third country and has the power to determine that the goods are brought to a destination outside the EU.

It may also be a private individual carrying the goods to be exported contained in their personal carriage or in another case.

It may be the person established in the EU who has the power to determine where the goods are to be brought to a destination outside the EU

For the purposes of this Appendix, the definition of ‘exporter’ is that given in Union customs legislation. In this context, ‘consignor’ refers to an operator that acts as an exporter in certain cases cases.

Enter the full name and address of the person concerned.

In the case of groupage consignments, the Member States may provide that the word various be entered in this box, and the list of consignors/exporters to be attached to the declaration.

Box 3: Forms

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one ex form and two EX/c forms, enter 1/3 on the ex form, 2/3 on the first EX/c form and 3/3 on the second EX/c form.

Where the declaration is made up from two sets of four copies instead of one set of eight copies, the two sets are to be treated as one for the purpose of establishing the number of forms.

Box 4: Loading lists

Box 4 sets out the number of loading lists.

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.

Box 5: Items

Box 5 sets out the total number of items, the subject of the declaration.

Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.

Box 6: Total packages

Box 6 sets out the total number of packages, the subject of the declaration.

Enter in figures the total number of packages making up the consignment in question.

Box 7: Reference number

Box 7 allows entry of a reference number.

This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR)13.

Box 8: Consignee

Box 8 identifies the recipient of the goods.

Enter the full name and address of the person(s) to whom the goods are to be delivered.

Where an identification number is required, enter the EORI number (t If an EORI number has not been assigned to the consignee, enter the number required by the legislation of the Member State concerned.

Where an identification number is required and the declaration includes the particulars for an exit summary declaration as set out in Appendix A and facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, that identification number may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. The structure of that third country unique identification number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’, in Appendix A.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignees attached to the declaration.

Box 14: Declarant/Representative

Box 14 identifies the type of representative if any involved and contact details. The representative may be indicated, and the person on whose behalf declaration is also indicated. An additional information sheet may be required in the case of a paper return.

Enter the EORI number (traders identifying number). Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Enter the full name and address of the person concerned.

If the declarant and the exporter/consignor are the same person, enter ‘exporter’ or ‘consignor’.

To designate the declarant or the status of the representative, use the relevant Union code from The Codes Appendix (see separate article).

Box 15: Country of dispatch/export

 

Box 15 requires the country of dispatch for controlled goods that require a full licensing declaration at the frontier.

Enter in box 15a the relevant Union code from The Code List (reproduced below)for the Member State in which the goods are located at the time of their release into the procedure.

However, where it is known that the goods were brought from another Member State to the Member State in which the goods are located at the time of their release into the customs procedure, indicate this other Member State, on condition that

(i) the goods were brought from there only for the purpose of export, and

(ii) the exporter is not established in the Member State in which the goods are located at the time of their release into the customs procedure and

(iii) the entry into the Member State in which the goods are located at the time of their release into the customs procedure was not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006//112/EC.

However, where goods are exported following an inward processing procedure, indicate the Member State where the last processing activity was carried out.

Box 15a is required for

  • release for free circulation or end-use
  • placing under a special procedure other than transit such as inward processing  or temporary admission
  • community transit

If no legal step unrelated to transport has occurred in an intermediate country, the relevant EU code is to be entered in box 15 a for  the country from which the goods were initially dispatched to the member state in which the goods are located at the time of the release into the customs procedure. In the event of any such .legally significant acts, the last intermediate country is the country of dispatch/export for this purpose.

The country of dispatch/export is the country from which the goods were initially dispatched to the importing member state without halt or any legally significant act in the intermediate country.

A halt is any temporary interruption of the physical movement of the goods before movement to their final destination. A legally significant act in this context is any commercial transaction or legislative effect.

The country codes are published on EU website pursuant to legislation. They are available on the GEONOM website.

Box 17: Country of destination

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter in box 17a the last country of destination of the goods to be exported as known at the time of export.

Box 18: Identity and nationality of means of transport at departure

Box 18 identifies the means of transport on which goods are loaded.

Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities, followed by the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) in the form of the relevant Union code from The Codes Appendix (see separate article). If a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer together with the nationality of the tractor.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport  Method of identification

Sea and inland waterway transport  -Name of vessel

Air transport –  Number and date of flight (where there is no flight number, enter the aircraft’s registration number)

Road transport – Vehicle registration number

Rail transport -Wagon number

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 holder of the procedure 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.

Box 19: Container (Ctr)

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the presumed situation when crossing the external Union frontier, based on the information available at the time of completion of the export formalities.

Box 20: Delivery terms

Using the relevant Union codes and headings from The Code List (The Codes Appendix (see separate article) reproduced below), give particulars of the terms of the commercial contract.

Box 21: Identity and nationality of active means of transport crossing the border

Box 21 set out the name and nationality for the means of transport at the point of crossing the EU border.

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the nationality of the active means of transport crossing the Union’s external frontier as known at the time of completion of formalities.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a seagoing vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport      Method of identification

Sea and inland waterway transport    Name of vessel

Air transport    Number and date of flight (where there is no flight number, enter the aircraft’s registration number)

Road transport            Vehicle registration number

Rail transport   Wagon number

Box 22: Currency and total amount invoiced

Box 22 sets out the currency and total amount for customs valuation purposes for currencies other than the domestic currency (/euro or sterling as the case may be)

Using the relevant code from The Code List (The Codes Appendix (see separate article) reproduced below), enter in the first subdivision the currency in which the commercial invoice was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate

This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.

Box 24: Nature of transaction

Using the relevant codes from The Code List (The Codes Appendix (see separate article) reproduced below), enter the type of the transaction concerned.

Box 25: Mode of transport at the border

Box 25 sets out the one digit code for the mode of transport used at the border.

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Union.

Box 26: Inland mode of transport

Box 26 sets out the mode of transport at the trader’s inland facilities where applicable.

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the mode of transport upon departure.

Box 27: Place of loading

Using a code where required, enter the place, as known at the time of completion of formalities, at which the goods are to be loaded onto the active means of transport on which they are to cross the Union frontier.

Box 29: Office of exit

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the customs office by which it is intended that the goods should leave the customs territory of the Union.

Box 30: Location of goods

Box 30 sets out the location of the goods by country code by location code and by sheds/identity code. The codes are set out in the Tariff .

Enter the precise location where the goods may be examined.

Box 31: Packages and description of goods;

Box 31 describes the goods in any packaging to enable identification. It should give the identification number of a freight container where applicable

Marks and numbers — Container No(s) — Number and kind

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration together with the particulars needed to identify them. The description of the goods means the normal trade description. Where box 33 Commodity Code is to be completed, the description must be precise enough to allow the goods to be classified. This box must also contain the particulars required by any specific legislation. Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number

Box 32 enters the declared number of goods in sequence

Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.

Box 33: Commodity Code

Box 33 sets out the commodity code from the online tariff. An additional four digits apply to agricultural goods subject to CAP variable charges or anti-dumping duties.

Enter the code number corresponding to the item in question, as described in The Codes Appendix (see separate article).

Box 34: Country-of-origin code

Operators completing box 34a should use the relevant Union code from The Code List (reproduced below)to enter the country of origin, as defined in Title II of the Code.

Enter the region of dispatch or production of the goods in question in Box 34b.

Box 34 sets out the country of origin if a common agricultural policy export refund is being given if applicable. It must set out the last country of substantial processing

Box 34 a requires the country of origin code. It is required for

  • exports of agricultural product with export refunds
  • release for free circulation
  • release for end-use
  • placing under a special procedure other than transit such as inward processing or temporary admission
  • placing in a customs warehouse

Box 34 is optional for

  • export/dispatch
  • re-export after a special procedure other than transit and the customs warehousing procedure re-export after custom warehousing
  • outward processing

The relevant EU code should be used to enter the country of origin. The country codes are published by the EU and are available on the above website GEONOM

Box 35: Gross mass (kg)

Box 35 sets out the gross mass of goods and packaging.

Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Where a transit declaration covers several types of goods, the total gross mass needs only be entered in the first box 35, the remaining boxes 35 being left blank. Member States may extend this rule to all procedures referred to under columns A to E and G of the table in Title I, B.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

— from 0.001 to 0.499: rounding down to the nearest kg,

— from 0.5 to 0.999: rounding up to the nearest kg.

A gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams).

 

Box 37: Procedure

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the procedure for which the goods are declared.

The codes to be entered in the first division are four-digit codes consisting of two digits representing the customs procedure requested and two digits representing the previous procedure.

The codes to be entered in the second subdivision are three-digit codes consisting of a letter followed by two alphanumeric characters. They must be used in relation to the procedure referred to in the first two characters

The codes for the first division and the possible combinations for the second division as set out in notes. The possible combinations are complex and depend on the particular procedure and are explained in detail in explanatory notes.

The various procedures possible under the code are set out in different parts of this work. Release to free circulation requires the payment of the duties. Other procedures typically involve suspension of the duties subject to conditions and security.

The series commencing zero is used in various cases of Free circulation of goods when import duties have been paid without payment of national taxes such as VAT or excise

The series commencing one is used in respect of various classes of permanent export or dispatch.

The series commencing two is used for classes of temporary export or temporary dispatch

The series commencing three is used for re-exportation of non-EU goods placed under an economic customs procedure and which are intended for re-exportation

The series commencing four is used for free circulation of goods for home use when import duties and national taxes such as VAT and excise have to be paid. For example, the first  digits 40 applies to simultaneous release for free circulation and home use of goods which are not the subject of a VAT exempt supply.

The series commencing five involves goods temporarily imported.

The series commencing six involves reimportation for free circulation and home use

The series commencing seven involves the placing of goods under the customs warehousing procedure

Box 38: Net mass (kg)

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.

Box 40: Summary declaration/Previous document

Using the relevant Union codes from The Code List (The Codes Appendix (see separate article) reproduced below), enter the reference particulars of documents preceding export to a third country/dispatch to a Member State.

Where the declaration concerns goods re-exported following discharge of the customs warehousing procedure in a type B customs warehouse, enter the reference particulars of the declaration entering goods for that procedure.

In the case of a declaration entering goods for the Union transit procedure, give the reference for the previous customs destination or corresponding customs documents. Where, in the case of non-computerised transit procedures, more than one reference has to be entered, the Member States may provide that the word ‘various’ be entered in this box and a list of the references concerned accompany the transit declaration.

Box 41: Supplementary units

Where more than one of quantity is shown against a commodity code box 41 is to set out to 3 decimal places the quantity for which duty is paid. Otherwise, it is rounded up to the nearest whole number.

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.

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

Box 44 is required for most types of procedures. It covers additional information, documents produced certificates and authorisations, as particular circumstances required. The box shows information about the documents certificates and authorisations concerned.The relevant codes are to be used. The documents required depend on any specific rules for the particular goods.

Using the relevant codes from The Code List (The Codes Appendix (see separate article) reproduced below), enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration.

The subdivision ‘A.I. code’ (Additional information code) must not be used.

Where a re-export declaration discharging the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

Box 46: Statistical value

Box 46 sets out the statistical value of the goods in the domestic currency.

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed, in accordance with the Union provisions in force.

Box 46 requires the statistical value expressed in the currency of the state where the import or export formalities are completed. There are codes for the currencies entered in box 44. The statistical value is to be entered as a whole number without decimal places in this currency. Box 46 is mandatory for several of the most important procedures including release for free circulation export and dispatch.

The statistical value is based on the value of the goods, i.e. the amount invoiced or based on the amount which would have been invoiced in the event of a sale or purchase. It does not include taxes due on export,  value added tax, excise duties, levies or export refunds. It is to include only ancillary charges such as transport and insurance relating to the part of the journey which takes place on the territory of the exporting state . Other costs beyond the exporting state must generally be apportioned.

Box 47: Calculation of taxes

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Union codes from The Code List (The Codes Appendix (see separate article) reproduced below), the following should be shown on each line:

— the type of tax (e.g. excise duties),

— the tax base,

— the rate of tax applicable,

— the amount of tax payable,

— the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed.

Box 48: Deferred payment

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.

Box 49: Identification of warehouse

Box 49 sets out the codes for identification of warehouses.

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the reference particulars of the warehouse.

Box 50: Principal

Enter the full name (person or company) and address of the holder of the procedure, together with the EORI number  Where the EORI number is provided, Member States may waive the obligation to provide the full name (person or company) and address. Where appropriate, enter the full name (person or company) of the authorised representative signing on behalf of the holder of the procedure.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of departure. Where the holder of the procedure is a legal person, the signatory should add his capacity after his signature and full name.

For export operations, the declarant or his representative may enter the name and address of a person established in the district of the office of exit to whom copy 3 of the declaration endorsed by the said office may be given.

Box 51: Intended offices of transit (and country)

Enter the code for the intended office of entry into each common transit country to be crossed and the office of entry by which the goods re-enter the customs territory of the Union after having crossed the territory of a common transit country, or, where the shipment is to cross a territory other than that of the Union or of a common transit country, the office of exit by which the transport leaves the Union and the office of entry by which it re-enters the Union.

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the customs offices concerned.

Box 52: Guarantee

Using the relevant Union codes from The Code List (The Codes Appendix (see separate article) reproduced below), enter the type of guarantee or guarantee waiver used for the operation as well as, as appropriate, the number of the comprehensive guarantee certificate, the guarantee waiver certificate, or the individual guarantee voucher and the office of guarantee.

Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the following countries, add after ‘not valid for’ the codes from The Code List (reproduced below)for the country or countries concerned:

— non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods,

— Andorra,

— San Marino.

Where an individual guarantee in the form of a cash deposit or by means of vouchers is used it shall be valid for all the contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.

Box 53: Office of destination (and country)

Using the relevant Union code from The Code List (The Codes Appendix (see separate article) reproduced below), enter the office where the goods are to be presented in order to complete the Union transit operation.

Box 54: Place and date, signature and name of the declarant or his representative

Enter the place and date of completion of the declaration.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of export/dispatch, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.

FORMALITIES EN ROUTE

Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the office of destination, certain particulars may have to be entered on the copies of the Single Administrative Document accompanying the goods. These particulars concern the transport operation and are to be entered on the document in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The particulars may be added legibly by hand; in this case, the form should be completed in ink in block capitals.

These particulars, which only appear on copies 4 and 5, concern the following boxes:

— Transhipment: Use box 55.

Box 55: Transhipments

The first three lines of this box are to be completed by the carrier where, during the operation in question, the goods are transhipped from one means of transport to another or from one container to another.

The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member State in whose territory the transhipment is to be made.

Where those authorities consider that the transit operation may continue in the normal way, they shall, once they have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration.

— Other incidents: Use box 56.

Box 56: Other incidents during carriage

Box to be completed in accordance with existing obligations under the Union transit procedure.

In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number of the new tractor. In such cases endorsement by the competent authorities is not necessary.

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