- Latest available (Revised)
- Point in Time (18/12/2006)
- Original (As adopted by EU)
Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance) (repealed)
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Version Superseded: 26/12/2006
Point in time view as at 18/12/2006.
There are currently no known outstanding effects for the Commission Regulation (EC) No 1875/2006 (repealed).
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
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Enter the full name of the applicant economic operator.
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Enter the legal status as mentioned in the document of establishment.
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Enter — with numbers — the day, month and year of establishment.
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Enter the full address of the place where your entity was established, including the country.
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Enter the full address of the place of your business where the main activities are carried out.
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Indicate the full name, phone and fax numbers, and e-mail address of the contact person designated by you within your company to be contacted by the customs authorities when examining the application.
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Fill in only in case it differs from your address of establishment.
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Enter the required numbers.
The Trader Identification Number(s) is(are) the identification number(s) registered by the customs authority(ies).
The Legal registration number is the registration number given by the company registration office.
If these numbers are the same, enter only the VAT ID number.
If the applicant has no Trader Identification Number because e.g. in the applicant's Member State this number does not exist, leave the box blank.
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Make a cross in the relevant box.
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Describe your activity.
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Enter the relevant ISO alpha-2 country code(s).
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Indicate the names of customs offices regularly used for border crossing.
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In case of simplifications already granted, indicate the type of simplification, the relevant customs procedure, and the authorisation number. The relevant customs procedure shall be entered in the form of the codes used in the second or third subdivision of Box 1 of the single administrative document.
In case of facilitations already granted, indicate the number of the certificate.
In case the applicant is the holder of one or more certificates mentioned in Article 14k(4), indicate the type and the number of the certificate(s).
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Enter the full addresses of the relevant offices. If the offices have the same address, fill in only Box 16.
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the signatory should add his capacity. The signatory should always be the person who represents the applicant as a whole.
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name of the applicant and the stamp of the applicant.
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the applicant shall give the following general information:
Overview of the principal owners/shareholders, stating names and addresses and their proportional interests. Overview of the members of the board of directors. Are owners known by the customs authorities for previous non-compliant behaviour?
The person responsible in the applicant's administration for customs matters.
Description of the economic activities of the applicant.
Specification of the location details of the various sites of the applicant and brief description of the activities in each site. Specification of whether the applicant and each site acts within the supply chain in its own name and its own behalf, or acts in its own name and on behalf of another person, or acts in name of and on behalf of another person.
Specification of whether the goods are bought from and/or supplied to companies which are affiliated with the applicant.
Description of the internal structure of the organisation of the applicant. Please attach, if it exists, documentation on the functions/competencies for each department and/or function.
The number of the employees in total and for each division.
The names of the key office-holders (managing directors, divisional heads, accounting managers, head of customs division etc.). Description of the adopted routines in situations when the competent employee is not present, temporarily or permanently.
The names and the position within the organisation of the applicant who have specific customs expertise. Assessment of the level of knowledge of these persons in regards of the use of IT technology in customs and commercial processes and general commercial matters.
Agreement or disagreement with the publication of the information in the AEO certificate in the list of authorised economic operators referred to in Article 14x(4).”
The certificate number shall always begin with the ISO alpha-2 country code of the issuing Member State, followed by one of the following letters:
AEOC for AEO certificate — Customs simplifications
AEOS for AEO certificate — Security and safety
AEOF for AEO certificate — Customs simplifications/security and safety
The letters as described above should be followed by the national authorisation number.
The full name of the Holder shall be mentioned, as indicated in Box 1 of the Application form in Annex 1C, as well as the VAT ID number(s) as indicated in Box 8 of the Application form, if relevant the Trader Identification Number(s) as indicated in Box 9 of the Application form, and the Legal registration number as indicated in Box 10 of the Application form.
Signature, the name of the Member State's customs administration and the stamp.
The name of the Member State’s customs administration can be mentioned on a regional level, if the customs administration organisational structure requires it.
Make a cross in the relevant box.
Indicate the day, the month and the year, in accordance with Article 14q(1).”
Where a customs declaration, as referred to in Article 76(1) of the Code, is used as a summary declaration, in accordance with Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 6, include the particulars set out in column “Entry summary declaration” of Tables 1 to 4.
When Article 14b(3) applies and where a customs declaration, as referred to in Article 76(1) of the Code, is used as a summary declaration, in accordance with Article 36c(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 6, include the particulars set out in column “AEO Entry summary declaration” of Table 5.
Where a customs declaration, as referred to in Article 76(1) of the Code, is required, in accordance with Article 182b of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 6, include the particulars set out in column “Exit summary declaration” of Tables 1 and 2.
When Article 14b (3) applies and where a customs declaration, as referred to in Article 76(1) of the Code, is required, in accordance with Article 182b of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 6, include the particulars set out in column “AEO Exit summary declaration” of Table 5.
Name | Exit summary declaration(See note 3.1) | Entry summary declaration(See note 2.1) |
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Number of items | Y | Y |
Unique consignment reference number | X/Y | X/Y |
Transport document number | X/Y | X/Y |
Consignor | X/Y | X/Y |
Person lodging the summary declaration | Y | Y |
Consignee | X/Y | X/Y |
Carrier | Z | |
Notify party | X/Y | |
Identity and nationality of active means of transport crossing the border | Z | |
Conveyance reference number | Z | |
First place of arrival code | Z | |
Date and time of arrival at first place of arrival in Customs territory | Z | |
Country(ies) of routing codes | Y | Y |
Customs office of exit | Y | |
Location of goods | Y | |
Place of loading | X/Y | |
Place of unloading code | X/Y | |
Goods description | X | X |
Type of packages (code) | X | X |
Number of packages | X | X |
Shipping marks | X/Y | X/Y |
Equipment identification number, if containerised | X/Y | X/Y |
Goods item number | X | X |
Commodity code | X | X |
Gross mass (kg) | X/Y | X/Y |
UN Dangerous Goods code | X | X |
Seal number | X/Y | X/Y |
Transport charges method of payment code | X/Y | X/Y |
Declaration date | Y | Y |
Signature/Authentication | Y | Y |
Other specific circumstance indicator | Y | Y |
Name | Exit summary declaration — postal and express consignments(See notes 3.1 and 4.1 to 4.3) | Exit summary declaration — ship and aircraft supplies(See notes 3.1 and 4.4) | Entry summary declaration — postal and express consignments(See notes 2.1 and 4.1 to 4.3) |
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Unique consignment reference number | X/Y | ||
Transport document number | X/Y | ||
Consignor | X/Y | X/Y | X/Y |
Person lodging the summary declaration | Y | Y | Y |
Consignee | X/Y | X/Y | X/Y |
Carrier | Z | ||
Country(ies) of routing codes | Y | Y | |
Customs office of exit | Y | Y | |
Location of goods | Y | Y | |
Place of loading | Y | ||
Place of unloading code | X/Y | ||
Goods description | X | X | X |
Equipment identification number, if containerised | X/Y | ||
Goods item number | X | X | X |
Commodity code | X | X | X |
Gross mass (kg) | X/Y | X/Y | X/Y |
UN Dangerous Goods Code | X | X | |
Transport charges method of payment code | X/Y | X/Y | X/Y |
Declaration date | Y | Y | Y |
Signature/Authentication | Y | Y | Y |
Other specific circumstance indicator | Y | Y | Y |
Name | Road — Entry summary declaration(See note 2.1) |
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Number of items | Y |
Unique consignment reference number | X/Y |
Transport document number | X/Y |
Consignor | X/Y |
Person lodging the summary declaration | Y |
Consignee | X/Y |
Carrier | Z |
Identity and nationality of active means of transport crossing the border | Z |
First place of arrival code | Z |
Date and time of arrival at first place of arrival in Customs territory | Z |
Countries of routing codes | Y |
Place of loading | X/Y |
Place of unloading code | X/Y |
Goods description | X |
Type of packages code | X |
Number of packages | X |
Equipment identification number if containerised | X/Y |
Goods item number | X |
Commodity code | X |
Gross mass (kg) | X/Y |
Transport charges method of payment code | X/Y |
UN Dangerous Goods Code | X |
Seal number | X/Y |
Declaration date | Y |
Signature/Authentication | Y |
Other specific circumstance indicator | Y |
Name | Rail — Entry summary declaration(See note 2.1) |
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Number of items | Y |
Unique consignment reference number | X/Y |
Transport document number | X/Y |
Consignor | X/Y |
Person lodging the entry summary declaration | Y |
Consignee | X/Y |
Carrier | Z |
Identity and nationality of active means of transport crossing the border | Z |
Conveyance reference number | Z |
First place of arrival code | Z |
Date and time of arrival at first place of arrival in Customs territory | Z |
Countries of routing codes | Y |
Place of loading | X/Y |
Place of unloading code | X/Y |
Goods description | X |
Type of packages code | X |
Number of packages | X |
Equipment identification number, if containerised | X/Y |
Goods item number | X |
Commodity code | X |
Gross mass (kg) | X/Y |
Transport charges method of payment code | X/Y |
UN Dangerous Goods Code | X |
Seal number | X/Y |
Declaration date | Y |
Signature/Authentication | Y |
Other specific circumstance indicator | Y |
Name | Exit summary declaration(See note 3.2) | Entry summary declaration(See note 2.2) |
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Unique consignment reference number | X/Y | X/Y |
Transport document number | X/Y | X/Y |
Consignor | X/Y | X/Y |
Person lodging the summary declaration | Y | Y |
Consignee | X/Y | X/Y |
Carrier | Z | |
Notify party | X/Y | |
Identity and nationality of active means of transport crossing the border | Z | |
Conveyance reference number | Z | |
First place of arrival code | Z | |
Date and time of arrival at first place of arrival in Customs territory | Z | |
Country(ies) of routing codes | Y | Y |
Customs office of exit | Y | |
Place of loading | X/Y | |
Goods description | X | X |
Number of packages | X | X |
Equipment identification number, if containerised | X/Y | X/Y |
Commodity code | X | X |
Declaration date | Y | Y |
Signature/Authentication | Y | Y |
Other specific circumstance indicator | Y | Y |
Name | Local clearance export(See note 3.1) | Simplified declaration export(See note 3.1) | Incomplete declaration export(See note 3.1) | Local clearance import(See note 2.1) | Simplified declaration import(See note 2.1) | Incomplete declaration import(See note 2.1) |
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Declaration | Y | Y | Y | Y | ||
Number of items | Y | Y | Y | Y | ||
Unique consignment reference number | X | X | X | X | X | X |
Transport document number | X/Y | X/Y | X/Y | X/Y | X/Y | X/Y |
Consignor/exporter | X/Y | X/Y | X/Y | |||
Consignee | X/Y | X/Y | X/Y | |||
Declarant/representative | Y | Y | Y | Y | Y | Y |
Declarant/representative status code | Y | Y | Y | Y | Y | Y |
Currency code | X | X | X | |||
Customs office of exit | Y | Y | Y | |||
Customs office for supplementary declaration | Y | |||||
Goods description | X | X | X | X | X | X |
Type of packages (code) | X | X | X | X | X | X |
Number of packages | X | X | X | X | X | X |
Shipping marks | X/Y | X/Y | X/Y | X/Y | X/Y | X/Y |
Equipment identification number, if containerised | X/Y | X/Y | X/Y | |||
Goods item number | X | X | X | X | ||
Commodity code | X | X | X | X | X | X |
Gross mass (kg) | X | X | X | |||
Procedure | X | X | X | X | X | X |
Net mass (kg) | X | X | X | X | X | X |
Item amount | X | X | X | |||
Reference number for simplified procedures | X | X | ||||
Number of the authorisation | X | X | X | X | ||
Additional information | X | X | X | |||
Declaration date | Y | Y | Y | Y | Y | Y |
Signature/Authentication | Y | Y | Y | Y | Y | Y |
Enter the codes provided for in Annex 38 for SAD Box 1, 1st and 2nd subdivisions.
Total number of items declared in the declaration or in the summary declaration.
[Ref.: SAD Box 5]
Unique number assigned to goods, for entry, import, exit and export. WCO (ISO15459) codes or equivalent shall be used.
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it is an alternative to the transport document number when the latter is not available.
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the information can be provided where available.
This element provides a link to other useful sources of information.
[Ref.: SAD Box 7]
Reference of the transport document that covers the transport of goods into or out of the customs territory.
This includes the code for the type of transport document as provided for in Annex 38, followed by the identification number of the document concerned.
This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It provides a link to other useful sources of information.)
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invoice or loading list number.
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this information shall be provided to the extent available and may include both references to TIR carnet and to CMR.
[Ref.: SAD Box 44]
Party consigning goods as stipulated in the transport contract by the party ordering transport.
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this element must be provided when different from the person lodging the summary declaration.
Party who makes or on whose behalf the export declaration is made and who is the owner of the goods or has similar right of disposal over them at the time when the declaration is accepted.
[Ref.: SAD Box 2]
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one of the persons mentioned in Article 36b(3) and (4) of the Code.
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party defined in Article 182d(3) of the Code. This information shall not be provided where, in accordance with Article 182a(1) of the Code, the goods are covered by a customs declaration.
Note: This information is necessary to identify the person responsible for presenting the declaration.U.K.
Party to whom goods are actually consigned.
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this element must be provided when different from the person lodging the summary declaration. Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, the consignee is unknown and his particulars shall be replaced by the following code 10600.
Legal basis | Subject | Box | Code |
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Annex 30A | Situations where negotiable bills of lading that are “to order blank endorsed” are concerned, in the case of entry summary declarations, where the consignee particulars are unknown. | 44 | 10600 |
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In cases referred to in Article 789, this information shall be provided where available.
[Ref.: SAD Box 8]
To be required if different from the consignor/exporter at export/the consignee at import.
[Ref.: SAD Box 14]
Code representing the declarant or the status of the representative. The codes to be used are those provided for in Annex 38 for Box 14 of the SAD.
Party that transports the goods at entry into the customs territory. This information shall be provided where it is different from the person lodging the summary declaration. This information does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.
Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.
Identity and nationality of active means of transport crossing the border of the EU Customs territory. The definitions provided for in Annex 37 for SAD Box 18 shall be used for identity. The codes provided for in Annex 38 for SAD Box 21 shall be used for nationality.
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the wagon number shall be provided.
Identification of the journey of the means of transport, for example voyage number, flight number, trip number, if applicable.
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the train number shall be provided. This data element shall be provided in case of multimodal transport, where applicable.
Identification of the first arrival location in the Customs territory. This would be a port for sea, airport for air and border post for land crossing.
The code shall adhere to the following pattern: UN/LOCODE (an..5) + national code (an..6).
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the code shall follow the pattern provided for customs offices in Annex 38.
Date and time/scheduled date and time of arrival of means of transport at (for air) first airport, (land) arrival at first border post and (sea) arrival at first port, code. n12 (CCYYMMDDHHMM) shall be used. Local time of first place of arrival shall be provided.
Identification in a chronological order of the countries through which goods are routed between the country of original departure and final destination. This comprises the countries of original departure and of final destination of the goods. Codes provided for in Annex 38 for SAD Box 2 shall be used. This information is to be provided to the extent known.
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only the country of final destination of the goods shall be provided.
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only the country of original departure of the goods shall be provided.
Code provided for in Annex 38 for SAD Box 22 for the currency in which the commercial invoice was drawn up.
This information is used in conjunction with “Item amount” where it is necessary for the calculation of import duties.
Member States may waive this requirement for simplified declarations and local clearance procedures at import where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration. [Ref.: SAD Boxes 22 and 44]
Code provided for in Annex 38 for SAD Box 29 for the customs office of exit, in accordance with Article 793(2).
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this element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.
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this element may only be used in cases referred to under Article 281(3).
Precise location where the goods may be examined.
[Ref.: SAD Box 30]
Name of a seaport, airport, freight terminal, rail station or other place at which goods are loaded onto the means of transport being used for their carriage, including the country where it is located.
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this element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.
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this can be the place where goods were taken over according to the transport contract or the TIR customs office of departure.
Name of the seaport, airport, freight terminal, rail station or other place at which the goods are unloaded from the means of transport having been used for their carriage, including the country where it is located.
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where the code is not available, the name of the place shall be provided, with the maximum level of precision available.
Note: This element provides useful information for procedure management.U.K.
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it is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. “consolidated”, “general cargo” or “parts”) cannot be accepted. A list of such general terms will be published by the Commission. It is not necessary to provide this information where the Commodity code is provided.
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it is a description for tariff purposes.
[Ref.: SAD Box 31]
Code specifying the type of package as provided for in Annex 38 for SAD Box 31 (UN/ECE Recommendation 21 Annex VI)
Number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or number of pieces, if unpackaged. This information shall not be provided where goods are in bulk.
[Ref.: SAD Box 31]
Free form description of the marks and numbers on transport units or packages.
This information shall only be provided for packaged goods where applicable. Where goods are containerised, the container number can replace the shipping marks, which can however be provided by the trader where available. A UCR or the references in the transport document that allows for the unambiguous identification of all packages in the consignment may replace the shipping marks.
Note: This element helps to identify consignments.U.K.
[Ref.: SAD Box 31]
Marks (letters and/or numbers) which identify the container.
[Ref.: SAD Box 31]
Number of the item in relation to the total number of items contained in the declaration or the summary declaration.
To be used only where there is more than one item of goods.
Note: This element, which is automatically generated by computer systems, helps to identify the item of goods concerned within the declaration.U.K.
[Ref.: SAD Box 32]
Code number corresponding to the item in question;
:
first four digits of the CN code; It is not necessary to provide this information where the goods description is provided.
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10-digit TARIC code. Traders may supplement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations and local clearance procedures at import where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
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first four digits of the CN code. It is not necessary to provide this information where the goods description is provided.
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a specific simplified goods nomenclature will be published by the Commission.
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8-digit CN code. Traders may complement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations and local clearance procedures at export where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Box 33]
Weight (mass) of goods including packaging but excluding the carrier's equipment for the declaration.
Where possible, the trader can provide that weight at declaration item level.
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this information shall be provided only where it is necessary for the calculation of import duties.
Member States may waive this requirement for simplified declarations and local clearance procedure at import where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Box 35]
Procedure code as provided for in Annex 38 for SAD Box 37, 1st and 2nd subdivisions.
Member States may waive the obligation to provide the codes as defined in Annex 38 for Box 37, 2nd subdivision of the SAD for simplified declarations and local clearance procedures at import and export where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
Weight (mass) of the goods themselves without any packing.
Member States may waive this requirement for simplified declarations and local clearance procedures at import and export where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Box 38]
Price of the goods for the declaration item concerned. This information is used in conjunction with “Currency code” where it is necessary for the calculation of import duties.
Member States may waive this requirement for simplified declarations and local clearance procedures at import where the conditions prescribed in the authorisations associated with these procedures allow them to defer the collection of this data element in the supplementary declaration.
[Ref.: SAD Box 42]
It is the reference number of entry into the records for the procedures described in Articles 266 and 285a. Member States may waive this requirement where other satisfactory consignments tracing systems are in place.
Enter code 10100 where Article 2 paragraph 1 of Regulation (EC) No 1147/2002(7) applies (goods imported with airworthiness certificates).
[Ref.: SAD Box 44]
Number of the authorisation for simplified procedures. Member States may waive this requirement where they are satisfied that their computer systems are able to derive this information without ambiguity from other elements of the declaration, such as the trader identification.
The United Nations Dangerous Goods Identifier (UNDG) is the unique serial number (n4) assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.
This element shall only be provided where it is relevant.
The identification numbers of the seals affixed to the transport equipment, where applicable.
The following codes shall be used:
Payment in cash
Payment by credit card
Payment by cheque
Other (e.g. direct debit to cash account)
Electronic credit transfer
Account holder with carrier
Not pre-paid
This information is to be provided only where available.
Date at which the respective declarations were issued and when appropriate, signed or otherwise authenticated.
For local clearance procedures pursuant to Articles 266 and 285a, this is the date of entry into the records.
[Ref.: SAD Box 54]
[Ref.: SAD Box 54]
Coded element that indicates the special circumstance the benefit of which is claimed by the trader concerned.
Postal and express consignments
Ship and aircraft supplies
Road mode of transport
Rail mode of transport
Authorised economic operators
This element needs to be provided only where the benefit of a special circumstance other than those referred to under Table 1 is requested by the person lodging the summary declaration.
This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.”
The export accompanying document shall be printed based on data derived from the export declaration, where the case occurs amended by the declarant/representative and/or verified by the office of export, and completed with:
The information is given alphanumerically with 18 digits on the following specimen:
Content | Field type | Examples | |
---|---|---|---|
1 | Last two digits of year of formal acceptance of the export declaration (YY) | Numeric 2 | 06 |
2 | Identifier of the country of export (alpha 2 code as provided for Box 2 of the single administrative document in Annex 38) | Alphabetic 2 | PL |
3 | Unique identifier for export operation per year and country | Alphanumeric 13 | 9876AB8890123 |
4 | Check digit | Alphanumeric 1 | 5 |
Fields 1 and 2 as explained above.
Field 3 has to be filled in with an identifier for the export control system transaction. The way that field is used is under the responsibility of national administrations but each export transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.
Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.
The “MRN” shall also be printed in bar code mode using the standard “code 128”, character set “B”.
Reference number of the office of export.
The export accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this regulation.”
When an export consists of more than one item, then the list of items shall always be printed by the computer system and shall be attached to the export accompanying document.
The boxes of the list of items are vertically expandable.
Particulars have to be printed as follows:
MRN — movement reference number as defined in Annex 45c.
The particulars of the different boxes at item level have to be printed as follows:
Item No — serial number of the current item;
The remaining boxes are completed in accordance with the requirements in the explanatory notes in Annex 37, if appropriate in coded form.”
Automatically generated by computer systems.
Coded version, where available.
Coded version, where available.
Information to be produced where appropriate.
Coded version, where available.
Automatically generated by computer systems.
Information to be produced where appropriate.
Automatically generated by computer systems.’
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