Commission Implementing Regulation (EU) No 756/2012

of 20 August 2012

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code1, and in particular Article 247 thereof,

Whereas:

(1)
Commission Regulation (EU) No 430/2010 of 20 May 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code2 removed the obligation to provide an exit summary declaration for goods which are supplied for incorporation as parts of or accessories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of vessels or aircraft, foodstuffs, and other items to be consumed or sold on board. Annex 30a to Commission Regulation (EEC) No 2454/933 should therefore be adapted accordingly.
(2)

Pursuant to Annex 30a to Regulation (EEC) No 2454/93, information about the consignee is mandatory in an exit summary declaration. However, where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown. In that case a specific code should be used to show that the consignee particulars are unknown.

(3)
Commission Regulation (EC) No 1917/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EC) No 1172/95 as regards statistics on external trade4 has been replaced by Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements5. It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93.
(4)
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax6 lays down conditions for exemption from payment of the VAT due upon importation. One of the conditions is that at the time of importation, the importer must have provided to the competent authorities of the Member State of importation certain information. It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93 to provide a harmonised solution for indicating that information in the customs declaration. The obligation to provide the information required by Article 143(2) of Directive 2006/112/EC should be stated in the description of Box 44 in Annex 37.
(5)

Since a Community transit operation may take place in Andorra and San Marino, a reference to those countries should be added to the reference to the EFTA countries in Annex 37 to Regulation (EEC) No 2454/93, in order to reflect the fact that the guarantee or guarantee waiver may be not valid in one or more EFTA countries, nor in Andorra or in San Marino.

(6)
Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with non-member countries7 has been replaced by Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/958. The reference to Regulation (EC) No 1172/95 in Annex 38 to Regulation (EEC) No 2454/93 should therefore be updated.
(7)

In 2010 the eighth version of the Incoterms rules (‘Incoterms 2010’) has been established. The Incoterms codes as amended by the Incoterms 2010 should therefore be set out in Annex 38 in order to update the delivery terms.

(8)

Annex 38 to Regulation (EEC) No 2454/93 contains a list of packaging codes based upon the list of Coded representations of packaging type names used in international trade set out in Annexes V and VI to Recommendation No 21 of the United Nations Economic Commission for Europe. Due to the revision of the code list following a technological development, it is appropriate to replace the list in Annex 38 by the latest version resulting from Revision 8.1 of Recommendation No 21.

(9)
Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC9 provides that excise goods may be moved under a duty suspension arrangement within the customs territory of the Community, including where the goods are moved via a third country or a third territory from the place of importation to any of the destinations referred to in Article 17(1)(a) of that Directive. The respective codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted to reflect the cases where no excise duties are paid upon importation.
(10)
Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty10 has been replaced by Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty11. Some references and descriptions of codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted.
(11)
Since Commission Regulation (EC) No 1580/2007 of 21 December 2007 laying down implementing rules of Council Regulations (EC) No 2200/96, (EC) No 2201/96 and (EC) No 1182/2007 in the fruit and vegetable sector12 has been replaced by Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors13, it is necessary to update the reference to Regulation (EC) No 1580/2007 in Annex 38 to Regulation (EEC) No 2454/93.
(12)
It is necessary to adapt the list of goods involving a higher risk of fraud set out in Annex 44c to Regulation (EEC) No 2454/93 to the Combined Nomenclature 2012 laid down in Commission Implementing Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff14.
(13)

Regulation (EEC) No 2454/93 should therefore be amended accordingly.

(14)

Since Regulation (EU) No 1006/2011 applies from 1 January 2012, the amendments to Annex 44c to Regulation (EEC) No 2454/93 should apply from the same date.

(15)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

  1. (1)

    Annex 30a is amended as set out in Annex I to this Regulation;

  2. (2)

    Annex 37 is amended as set out in Annex II to this Regulation;

  3. (3)

    Annex 38 is amended as set out in Annex III to this Regulation;

  4. (4)

    Annex 44c is amended as set out in Annex IV to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2013, except Annex IV.

Annex IV shall apply from 1 January 2012.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 August 2012.

For the Commission

The President

José Manuel Barroso

ANNEX I(referred to in Article 1(1))

Annex 30a to Regulation (EEC) No 2454/93 is amended as follows:

  1. (1)

    In Section 1 ‘Introductory notes to the tables’, note 4.4 is deleted.

  2. (2)

    Section 2 ‘Requirements for entry and exit summary declarations’ is amended as follows:

    1. (a)

      The title of point 2.2 is replaced by the following:

      ‘2.2.Express consignments — Table 2’

    2. (b)

      In Table 2, the third column ‘Exit summary declaration — ship and aircraft supplies’ is deleted.

  3. (3)

    Section 4, ‘Data element explanatory notes’, is amended as follows:

    1. (a)

      In data element explanatory note ‘Transport document number’, the fourth paragraph is deleted.

    2. (b)

      In data element explanatory note ‘Consignee’, the fifth paragraph ‘Exit summary declarations’ is replaced by the following:

      ‘Exit summary declarations: In cases referred to in Article 789, this information shall be provided where available. Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed” and the consignee is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:

      Legal basis

      Subject

      Box

      Code

      Annex 30a

      Situations where negotiable bills of lading that are “to order blank endorsed” are concerned, in the case of exit summary declarations, where the consignee particulars are unknown.

      44

      30600’

    3. (c)

      Data element explanatory note ‘Notify party’ is replaced by the following:

      ‘Notify party

      Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. The particulars of notify party take the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration.

      Entry summary declaration: where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.

      Exit summary declaration: where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned, the particulars of notify party shall always be provided in the field for “consignee” instead of the “consignee” particulars. When an export declaration contains the particulars for the exit summary declaration, code 30600 is entered in Box 44 of the export declaration concerned.’

    4. (d)

      In data element explanatory note ‘Commodity code’, the fifth paragraph beginning with Exit ship and aircraft supplies summary declarations: is deleted.

ANNEX II(referred to in Article 1(2))

Annex 37, Title II, to Regulation (EEC) No 2454/93 is amended as follows:

  1. (1)

    Section A is amended as follows:

    1. (a)

      Box 24: Nature of transaction is replaced by the following:

      ‘Box 24:Nature of transaction

      Using the relevant codes from Annex 38, enter the type of the transaction concerned.’

    2. (b)

      In Box 44: Additional information/Documents produced/Certificates and authorisations, the first paragraph is replaced by the following:

      ‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5 or identification numbers.’

    3. (c)

      In Box 52: ‘Guarantee’, the second paragraph is replaced by the following:

      ‘Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the following countries, add after “not valid for” the codes from Annex 38 for the country or countries concerned:

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

      • Andorra,

      • San Marino.

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

  2. (2)

    Section C is amended as follows:

    1. (a)

      Box 24: Nature of transaction is replaced by the following:

      ‘Box 24:Nature of transaction

      Using the relevant codes from Annex 38, enter the type of the transaction concerned.’

    2. (b)

      Box 44: Additional information/Documents produced/Certificates and authorisations is amended as follows:

      1. (i)

        The first paragraph is replaced by the following:

        ‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5 or identification numbers.’

      2. (ii)

        The following is added after the last paragraph:

        ‘When goods are the subject of a VAT-exempt supply to another Member State, the information required by Article 143(2) of Directive 2006/112/EC shall be entered in box 44, including when required by a Member State, the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.’

ANNEX III(referred to in Article 1(3))

Annex 38, Title II to Regulation (EEC) No 2454/93 is amended as follows:

  1. (1)

    In Box 2: Consignor/Exporter, the last paragraph is replaced by the following:

    ‘Country code: the Community’s alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/9515.’
  2. (2)

    In Box 20: Delivery terms, the table is replaced by the following:

    ‘First subdivision

    Meaning

    Second subdivision

    Incoterms code

    Incoterms — ICC/ECE

    Place to be specified

    Code applicable usually for road and rail transport

    DAF (Incoterms 2000)

    Delivered at frontier

    Named place

    Codes applicable for all modes of transport

    EXW (Incoterms 2010)

    Ex works

    Named place

    FCA (Incoterms 2010)

    Free carrier

    Named place

    CPT (Incoterms 2010)

    Carriage paid to

    Named place of destination

    CIP (Incoterms 2010)

    Carriage and insurance paid to

    Named place of destination

    DAT (Incoterms 2010)

    Delivered at terminal

    Named terminal at port or place of destination

    DAP (Incoterms 2010)

    Delivered at place

    Named place of destination

    DDP (Incoterms 2010)

    Delivered duty paid

    Named place of destination

    DDU (Incoterms 2000)

    Delivered duty unpaid

    Named place of destination

    Codes applicable usually for sea and inland waterway transport

    FAS (Incoterms 2010)

    Free alongside ship

    Named port of shipment

    FOB (Incoterms 2010)

    Free on board

    Named port of shipment

    CFR (Incoterms 2010)

    Cost and freight

    Named port of destination

    CIF (Incoterms 2010)

    Cost, insurance and freight

    Named port of destination

    DES (Incoterms 2000)

    Delivered ex ship

    Named port of destination

    DEQ (Incoterms 2000)

    Delivered ex quay

    Named port of destination

    XXX

    Delivery terms other than those listed above

    Narrative description of delivery terms given in the contract’

  3. (3)

    In Box 24: Nature of the transaction, the note is replaced by the following:

    ‘The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/201016, this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.’
  4. (4)

    Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind is replaced by the following:

    ‘Box 31:Packages and description of goods; Marks and numbers — Container No(s) — Number and kindKind of packages

    Use the following codes.

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

    PACKAGING CODES

    Aerosol

    AE

    Ampoule, non-protected

    AM

    Ampoule, protected

    AP

    Atomizer

    AT

    Bag

    BG

    Bag, flexible container

    FX

    Bag, gunny

    GY

    Bag, jumbo

    JB

    Bag, large

    ZB

    Bag, multiply

    MB

    Bag, paper

    5M

    Bag, paper, multi-wall

    XJ

    Bag, paper, multi-wall, water resistant

    XK

    Bag, plastic

    EC

    Bag, plastics film

    XD

    Bag, polybag

    44

    Bag, super bulk

    43

    Bag, textile

    5L

    Bag, textile, sift proof

    XG

    Bag, textile, water resistant

    XH

    Bag, textile, without inner coat/liner

    XF

    Bag, tote

    TT

    Bag, woven plastic

    5H

    Bag, woven plastic, sift proof

    XB

    Bag, woven plastic, water resistant

    XC

    Bag, woven plastic, without inner coat/liner

    XA

    Bale, compressed

    BL

    Bale, non-compressed

    BN

    Ball

    AL

    Balloon, non-protected

    BF

    Balloon, protected

    BP

    Bar

    BR

    Barrel

    BA

    Barrel, wooden

    2C

    Barrel, wooden, bung type

    QH

    Barrel, wooden, removable head

    QJ

    Bars, in bundle/bunch/truss

    BZ

    Basin

    BM

    Basket

    BK

    Basket, with handle, cardboard

    HC

    Basket, with handle, plastic

    HA

    Basket, with handle, wooden

    HB

    Belt

    B4

    Bin

    BI

    Block

    OK

    Board

    BD

    Board, in bundle/bunch/truss

    BY

    Bobbin

    BB

    Bolt

    BT

    Bottle, gas

    GB

    Bottle, non-protected, bulbous

    BS

    Bottle, non-protected, cylindrical

    BO

    Bottle, protected bulbous

    BV

    Bottle, protected cylindrical

    BQ

    Bottlecrate/bottlerack

    BC

    Box

    BX

    Box, aluminium

    4B

    Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox

    DH

    Box, fibreboard

    4G

    Box, for liquids

    BW

    Box, natural wood

    4C

    Box, plastic

    4H

    Box, plastic, expanded

    QR

    Box, plastic, solid

    QS

    Box, plywood

    4D

    Box, reconstituted wood

    4F

    Box, steel

    4A

    Box, wooden, natural wood, ordinary

    QP

    Box, wooden, natural wood, with sift proof walls

    QQ

    Bucket

    BJ

    Bulk, gas (at 1 031 mbar and 15 °C)

    VG

    Bulk, liquefied gas (at abnormal temperature/pressure)

    VQ

    Bulk, liquid

    VL

    Bulk, scrap metal

    VS

    Bulk, solid, fine particles (“powders”)

    VY

    Bulk, solid, granular particles (“grains”)

    VR

    Bulk, solid, large particles (“nodules”)

    VO

    Bunch

    BH

    Bundle

    BE

    Bundle, wooden

    8C

    Butt

    BU

    Cage

    CG

    Cage, Commonwealth Handling Equipment Pool (CHEP)

    DG

    Cage, roll

    CW

    Can, cylindrical

    CX

    Can, rectangular

    CA

    Can, with handle and spout

    CD

    Canister

    CI

    Canvas

    CZ

    Capsule

    AV

    Carboy, non-protected

    CO

    Carboy, protected

    CP

    Card

    CM

    Cart, flatbed

    FW

    Carton

    CT

    Cartridge

    CQ

    Case

    CS

    Case, car

    7A

    Case, isothermic

    EI

    Case, skeleton

    SK

    Case, steel

    SS

    Case, with pallet base

    ED

    Case, with pallet base, cardboard

    EF

    Case, with pallet base, metal

    EH

    Case, with pallet base, plastic

    EG

    Case, with pallet base, wooden

    EE

    Case, wooden

    7B

    Cask

    CK

    Chest

    CH

    Churn

    CC

    Clamshell

    AI

    Coffer

    CF

    Coffin

    CJ

    Coil

    CL

    Composite packaging, glass receptacle

    6P

    Composite packaging, glass receptacle in aluminium crate

    YR

    Composite packaging, glass receptacle in aluminium drum

    YQ

    Composite packaging, glass receptacle in expandable plastic pack

    YY

    Composite packaging, glass receptacle in fibre drum

    YW

    Composite packaging, glass receptacle in fibreboard box

    YX

    Composite packaging, glass receptacle in plywood drum

    YT

    Composite packaging, glass receptacle in solid plastic pack

    YZ

    Composite packaging, glass receptacle in steel crate box

    YP

    Composite packaging, glass receptacle in steel drum

    YN

    Composite packaging, glass receptacle in wickerwork hamper

    YV

    Composite packaging, glass receptacle in wooden box

    YS

    Composite packaging, plastic receptacle

    6H

    Composite packaging, plastic receptacle in aluminium crate

    YD

    Composite packaging, plastic receptacle in aluminium drum

    YC

    Composite packaging, plastic receptacle in fibre drum

    YJ

    Composite packaging, plastic receptacle in fibreboard box

    YK

    Composite packaging, plastic receptacle in plastic drum

    YL

    Composite packaging, plastic receptacle in plywood box

    YH

    Composite packaging, plastic receptacle in plywood drum

    YG

    Composite packaging, plastic receptacle in solid plastic box

    YM

    Composite packaging, plastic receptacle in steel crate box

    YB

    Composite packaging, plastic receptacle in steel drum

    YA

    Composite packaging, plastic receptacle in wooden box

    YF

    Cone

    AJ

    Container, flexible

    1F

    Container, gallon

    GL

    Container, metal

    ME

    Container, not otherwise specified as transport equipment

    CN

    Container, outer

    OU

    Cover

    CV

    Crate

    CR

    Crate, beer

    CB

    Crate, bulk, cardboard

    DK

    Crate, bulk, plastic

    DL

    Crate, bulk, wooden

    DM

    Crate, framed

    FD

    Crate, fruit

    FC

    Crate, metal

    MA

    Crate, milk

    MC

    Crate, multiple layer, cardboard

    DC

    Crate, multiple layer, plastic

    DA

    Crate, multiple layer, wooden

    DB

    Crate, shallow

    SC

    Crate, wooden

    8B

    Creel

    CE

    Cup

    CU

    Cylinder

    CY

    Demijohn, non-protected

    DJ

    Demijohn, protected

    DP

    Dispenser

    DN

    Drum

    DR

    Drum, aluminium

    1B

    Drum, aluminium, non-removable head

    QC

    Drum, aluminium, removable head

    QD

    Drum, fibre

    1G

    Drum, iron

    DI

    Drum, plastic

    IH

    Drum, plastic, non-removable head

    QF

    Drum, plastic, removable head

    QG

    Drum, plywood

    1D

    Drum, steel

    1A

    Drum, steel, non-removable head

    QA

    Drum, steel, removable head

    QB

    Drum, wooden

    1W

    Envelope

    EN

    Envelope, steel

    SV

    Filmpack

    FP

    Firkin

    FI

    Flask

    FL

    Flexibag

    FB

    Flexitank

    FE

    Foodtainer

    FT

    Footlocker

    FO

    Frame

    FR

    Girder

    GI

    Girders, in bundle/bunch/truss

    GZ

    Hamper

    HR

    Hanger

    HN

    Hogshead

    HG

    Ingot

    IN

    Ingots, in bundle/bunch/truss

    IZ

    Intermediate bulk container

    WA

    Intermediate bulk container, aluminium

    WD

    Intermediate bulk container, aluminium, liquid

    WL

    Intermediate bulk container, aluminium, pressurised > 10 kpa

    WH

    Intermediate bulk container, composite

    ZS

    Intermediate bulk container, composite, flexible plastic, liquids

    ZR

    Intermediate bulk container, composite, flexible plastic, pressurised

    ZP

    Intermediate bulk container, composite, flexible plastic, solids

    ZM

    Intermediate bulk container, composite, rigid plastic, liquids

    ZQ

    Intermediate bulk container, composite, rigid plastic, pressurised

    ZN

    Intermediate bulk container, composite, rigid plastic, solids

    PLN

    Intermediate bulk container, fibreboard

    ZT

    Intermediate bulk container, flexible

    ZU

    Intermediate bulk container, metal

    WF

    Intermediate bulk container, metal, liquid

    WM

    Intermediate bulk container, metal, other than steel

    ZV

    Intermediate bulk container, metal, pressure 10 kpa

    WJ

    Intermediate bulk container, natural wood

    ZW

    Intermediate bulk container, natural wood, with inner liner

    WU

    Intermediate bulk container, paper, multi-wall

    ZA

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

    ZC

    Intermediate bulk container, plastic film

    WS

    Intermediate bulk container, plywood

    ZX

    Intermediate bulk container, plywood, with inner liner

    WY

    Intermediate bulk container, reconstituted wood

    ZY

    Intermediate bulk container, reconstituted wood, with inner liner

    WZ

    Intermediate bulk container, rigid plastic

    AA

    Intermediate bulk container, rigid plastic, freestanding, liquids

    ZK

    Intermediate bulk container, rigid plastic, freestanding, pressurised

    ZH

    Intermediate bulk container, rigid plastic, freestanding, solids

    ZF

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

    ZJ

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

    ZG

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

    ZD

    Intermediate bulk container, steel

    WC

    Intermediate bulk container, steel, liquid

    WK

    Intermediate bulk container, steel, pressurised > 10 kpa

    WG

    Intermediate bulk container, textile without coat/liner

    WT

    Intermediate bulk container, textile, coated

    WV

    Intermediate bulk container, textile, coated and liner

    WX

    Intermediate bulk container, textile, with liner

    WW

    Intermediate bulk container, woven plastic, coated

    WP

    Intermediate bulk container, woven plastic, coated and liner

    WR

    Intermediate bulk container, woven plastic, with liner

    WQ

    Intermediate bulk container, woven plastic, without coat/liner

    WN

    Jar

    JR

    Jerrican, cylindrical

    JY

    Jerrican, plastic

    3H

    Jerrican, plastic, non-removable head

    QM

    Jerrican, plastic, removable head

    QN

    Jerrican, rectangular

    JC

    Jerrican, steel

    3A

    Jerrican, steel, non-removable head

    QK

    Jerrican, steel, removable head

    QL

    Jug

    JG

    Jutebag

    JT

    Keg

    KG

    Kit

    KI

    Liftvan

    LV

    Log

    LG

    Logs, in bundle/bunch/truss

    LZ

    Lot

    LT

    Lug

    LU

    Luggage

    LE

    Mat

    MT

    Matchbox

    MX

    Mutually defined

    ZZ

    Nest

    NS

    Net

    NT

    Net, tube, plastic

    NU

    Net, tube, textile

    NV

    Not available

    NA

    Octabin

    OT

    Package

    PK

    Package, cardboard, with bottle grip-holes

    IK

    Package, display, cardboard

    IB

    Package, display, metal

    ID

    Package, display, plastic

    IC

    Package, display, wooden

    IA

    Package, flow

    IF

    Package, paper wrapped

    IG

    Package, show

    IE

    Packet

    PA

    Pail

    PL

    Pallet

    PX

    Pallet, 100 cm × 110 cm

    AH

    Pallet, AS 4068-1993

    OD

    Pallet, box Combined open-ended box and pallet

    PB

    Pallet, CHEP 100 cm × 120 cm

    OC

    Pallet, CHEP 40 cm × 60 cm

    OA

    Pallet, CHEP 80 cm × 120 cm

    OB

    Pallet, ISO T11

    OE

    Pallet, modular, collars 80 cm × 100 cm

    PD

    Pallet, modular, collars 80 cm × 120 cm

    PE

    Pallet, modular, collars 80 cm × 60 cm

    AF

    Pallet, shrinkwrapped

    AG

    Pallet, triwall

    TW

    Pallet, wooden

    8A

    Pan

    P2

    Parcel

    PC

    Pen

    PF

    Piece

    PP

    Pipe

    PI

    Pipes, in bundle/bunch/truss

    PV

    Pitcher

    PH

    Plank

    PN

    Planks, in bundle/bunch/truss

    PZ

    Plate

    PG

    Plates, in bundle/bunch/truss

    PY

    Platform, unspecified weight or dimension

    OF

    Pot

    PT

    Pouch

    PO

    Punnet

    PJ

    Rack

    RK

    Rack, clothing hanger

    RJ

    Receptacle, fibre

    AB

    Receptacle, glass

    GR

    Receptacle, metal

    MR

    Receptacle, paper

    AC

    Receptacle, plastic

    PR

    Receptacle, plastic wrapped

    MW

    Receptacle, wooden

    AD

    Rednet

    RT

    Reel

    RL

    Ring

    RG

    Rod

    RD

    Rods, in bundle/bunch/truss

    RZ

    Roll

    RO

    Sachet

    SH

    Sack

    SA

    Sack, multi-wall

    MS

    Sea-chest

    SE

    Set

    SX

    Sheet

    ST

    Sheet, plastic wrapping

    SP

    Sheetmetal

    SM

    Sheets, in bundle/bunch/truss

    SZ

    Shrinkwrapped

    SW

    Skid

    SI

    Slab

    SB

    Sleeve

    SY

    Slipsheet

    SL

    Spindle

    SD

    Spool

    SO

    Suitcase

    SU

    Tablet

    T1

    Tank container, generic

    TG

    Tank, cylindrical

    TY

    Tank, rectangular

    TK

    Tea-chest

    TC

    Tierce

    TI

    Tin

    TN

    Tray

    PU

    Tray, containing horizontally stacked flat items

    GU

    Tray, one layer no cover, cardboard

    DV

    Tray, one layer no cover, plastic

    DS

    Tray, one layer no cover, polystyrene

    DU

    Tray, one layer no cover, wooden

    DT

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

    IL

    Tray, two layers no cover, cardboard

    DY

    Tray, two layers no cover, plastic tray

    DW

    Tray, two layers no cover, wooden

    DX

    Trunk

    TR

    Truss

    TS

    Tub

    TB

    Tub, with lid

    TL

    Tube

    TU

    Tube, collapsible

    TD

    Tube, with nozzle

    TV

    Tubes, in bundle/bunch/truss

    TZ

    Tun

    TO

    Tyre

    TE

    Uncaged

    UC

    Unit

    UN

    Unpacked or unpackaged

    NE

    Unpacked or unpackaged, multiple units

    NG

    Unpacked or unpackaged, single unit

    NF

    Vacuum-packed

    VP

    Vanpack

    VK

    Vat

    VA

    Vehicle

    VN

    Vial

    VI

    Wickerbottle

    WB’

  5. (5)

    Box 37: Procedure is amended as follows:

    1. (a)

      Section A, First subdivision is amended as follows:

      1. (i)

        Code 42 is replaced by the following:

        • ‘42

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

          Explanation:

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

          • Example 1

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

          • Example 2

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

      2. (ii)

        Code 63 is replaced by the following:

        • ‘63

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

          Explanation:

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

          • Example 1

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

          • Example 2

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

    2. (b)

      In Section B, Second subdivision, point 1 is amended as follows:

      1. (i)

        The entry ‘Relief’ is replaced by the following:

        ‘Relief(Regulation (EC) No 1186/2009)

        Article No

        Code

        Relief from import duties

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

        3

        C01

        Trousseaux and household effects imported on the occasion of a marriage

        12(1)

        C02

        Presents customarily given on the occasion of a marriage

        12(2)

        C03

        Personal property acquired by inheritance.

        17

        C04

        School outfits, educational materials and related household effects

        21

        C06

        Consignments of negligible value

        23

        C07

        Consignments sent from one private individual to another

        25

        C08

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

        28

        C09

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

        34

        C10

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

        42

        C11

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

        43

        C12

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

        44-45

        C13

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

        51

        C14

        Laboratory animals and biological or chemical substances intended for research

        53

        C15

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

        54

        C16

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

        57

        C17

        Reference substances for the quality control of medicinal products

        59

        C18

        Pharmaceutical products used at international sports events

        60

        C19

        Goods for charitable or philanthropic organisations

        61

        C20

        Articles in Annex III intended for the blind

        66

        C21

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

        67(1)(a) and 67(2)

        C22

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

        67(1)(b) and 67(2)

        C23

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

        68(1)(a) and 68(2)

        C24

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

        68(1)(b) and 68(2)

        C25

        Goods imported for the benefit of disaster victims

        74

        C26

        Honorary decorations or awards

        81

        C27

        Presents received in the context of international relations

        82

        C28

        Goods to be used by monarchs or heads of state

        85

        C29

        Samples of goods of negligible value imported for trade promotion purposes

        86

        C30

        Printed matter and advertising material imported for trade promotion purposes

        87-89

        C31

        Products used or consumed at a trade fair or similar event

        90

        C32

        Goods imported for examination, analysis or test purposes

        95

        C33

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

        102

        C34

        Tourist information literature

        103

        C35

        Miscellaneous documents and articles

        104

        C36

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

        105

        C37

        Litter, fodder and feeding stuffs for animals during their transport

        106

        C38

        Fuel and lubricants present in land motor vehicles and special containers

        107

        C39

        Materials for cemeteries for, and memorials to, war victims

        112

        C40

        Coffins, funerary urns and ornamental funerary articles

        113

        C41

        Relief from export duties

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

        115

        C51

        Fodder and feeding stuffs accompanying animals during their exportation

        121

        C52’

      2. (ii)

        In the table ‘Agricultural products’, the row for code E02 is replaced by the following:

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

        E02’

      3. (iii)

        In the table ‘Other’, in the Section ‘Import’, the following row is inserted between the row for code F04 and the row for code F11:

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

        F06’

  6. (6)

    In Box 44, Additional information/Documents reproduced/Certificates and Authorisations, point 2(a) is replaced by the following:

    1. ‘(a)

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

ANNEX IV(referred to in Article 1(4))

Annex 44c to Regulation (EEC) No 2454/93 is amended as follows:

  1. (1)

    The row for HS codes ‘1701 11, 1701 12, 1701 91, 1701 99’ is replaced by the following:

    ‘1701 12

    Cane or beet sugar and chemically pure sucrose, in solid form

    7 000 kg

    —

    1701 13

    —

    1701 14

    —

    1701 91

    —

    1701 99’

  2. (2)

    The row for HS code ‘2403 10’ is replaced by the following:

    ‘2403 11

    Smoking tobacco, whether or not containing tobacco substitutes in any proportion

    35 kg

    —

    2403 19’