TABLE OF CONTENTS
ANNEX A
FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS

GENERAL PROVISIONS
1.
The provisions included in these notes are applicable to all Titles of this Annex.
2.
The formats, codes and if applicable, the structure of the data requirements included in this Annex are applicable in relation with the data requirements for applications and decisions as provided for in Annex A to Delegated Regulation (EU) 2015/2446.
3.
The formats and the codes defined in this Annex shall apply to applications and decisions made by using an electronic data processing technique as well as to paper-based applications and decisions.
4.
Title I includes the formats of the data elements.
5.
Whenever the information in an application or decision dealt with in Annex A to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied.
6.
The size of a data element shall not prevent the applicant to provide sufficient information. Where the details necessary cannot fit within a given data element format, attachments shall be used.
7.

The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
a
- alphabetic
n
- numeric
an
- alphanumeric
The number following the code indicates the admissible data length. The following applies:
The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
Examples of field lengths and formats:
a1
- 1 alphabetic character, fixed length
n2
- 2 numeric characters, fixed length
an3
- 3 alphanumeric characters, fixed length
a..4
- up to 4 alphabetic characters
n..5
- up to 5 numeric characters
an..6
- up to 6 alphanumeric characters
n..7,2
- up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.
8.

The abbreviations and acronyms used in the Annex shall be interpreted the following way:
Abbreviation/acronym | Meaning
D.E. | Data element
n.a. | Not applicable
9.
The cardinality refers to the maximum possible number of recurrences of a given data element within the application or decision concerned.
TITLE I

Formats of the common data requirements for applications and decisions
Commission Regulation (EU) No 1106/2012 of 27 November 2012 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 the update of the nomenclature of countries and territories Text with EEA relevance (OJ L 328, 28.11.2012, p. 7).
Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).
Commission Regulation (EU) No 1106/2012 of 27 November 2012 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 the update of the nomenclature of countries and territories Text with EEA relevance (OJ L 328, 28.11.2012, p. 7).
Reference to the Title in Annex A to Delegated Regulation (EU) 2015/2446 | D.E. order number | D.E. name | D.E. format(Type/length) | Cardinality | Code-list in Title II (Y/N) | Notes
Title I | 1/1 | Application/Decision code type | an..4 | 1x | Y |
Title I | 1/2 | Signature/authentication | an..256 | 1x | N |
Title I | 1/3 | Type of application | Code: n1 + (if applicable) Decision reference number: - country code: a2 + - decision code type: an..4 + - reference number: an..29 | 1x | Y |
Title I | 1/4 | Geographical validity — Union | Code: n1 + (if applicable) Country code: a2 | Validity code: 1x Country code: 99x | Y | As for the country code, the code defined in Commission Regulation (EU) No 1106/2012 shall be used.
Title I | 1/5 | Geographical validity — Common transit countries | Country code: a2 | 99x | N | As for the country code, the ISO 3166 alpha-2 codes shall be used.
Title I | 1/6 | Decision reference number | Country code: a2 + Decision code type: an..4 + Reference number: an..29 | 1x | Y | The structure is defined in Title II.
Title I | 1/7 | Decision taking customs authority | Coded: an8 OR Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N | The structure of the codes is defined in Title II.
Title I | 2/1 | Other applications and decisions relating to binding information held | Tick-box: n1 + Country of application: a2 + Place of application: an..35 + Date of application: n8 (yyyymmdd) + Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + Start date of the decision: n8 (yyyymmdd) + Commodity code: an..22 | Tick-box: 1x Otherwise: 99x | N |
Title I | 2/2 | Decisions relating to binding information issued to other Holders | Tick-box: n1 + Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + Start date of the decision: n8 (yyyymmdd) + Commodity code: an..22 | Tick-box: 1x Otherwise: 99x | N |
Title I | 2/3 | Legal or administrative procedures pending or handed down | Country code: a2 + Name of the court: an..70 + Address of the court: Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Reference to legal and/or administrative procedures: an..512 | 99x | N |
Title I | 2/4 | Attached documents | Total number of documents: n..3 + Document type: an..70 + Document identifier: an..35 + Document date: n8 (yyyymmdd) | 1x 999x | |
Title I | 2/5 | Identification number of the storage facility | an..35 | 999x | N |
Title I | 3/1 | Applicant/Holder of the authorisation or decision | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N |
Title I | 3/2 | Applicant/Holder of the authorisation or decision identification | an..17 | 1x | N |
Title I | 3/3 | Representative | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N |
Title I | 3/4 | Representative identification | an..17 | 1x | N |
Title I | 3/5 | Name and contact details of the person responsible for customs matters | Name: an..70 + Telephone number: an..50 + Fax number: an..50 + E-mail address: an..50 | 1x | N |
Title I | 3/6 | Contact person responsible for the application | Name: an..70 + Telephone number: an..50 + Fax number: an..50 + E-mail address: an..50 | 1x | N |
Title I | 3/7 | Person in charge of the applicant company or exercising control over its management | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + National identification number: an..35 + Date of birth: n8 (yyyymmdd) | 99x | N |
Title I | 3/8 | Owner of the goods | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 99x | N |
Title I | 4/1 | Place | n.a. | | N | Data element used only for paper-based applications and decisions.
Title I | 4/2 | Date | n8 (yyyymmdd) | 1x | N |
Title I | 4/3 | Place where main accounts for customs purposes are held or accessible | Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 OR UN/LOCODE: an..17 | 1x | N | If the UN/LOCODE is used to define the location concerned, the structure shall follow the description provided for in UN-ECE Recommendation 16 on UN/LOCODE — Code for ports and other locations.
Title I | 4/4 | Place where records are kept | Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 OR UN/LOCODE: an..17 | 99x | N | If the UN/LOCODE is used to define the location concerned, the structure shall follow the description provided for in UN-ECE Recommendation 16 on UN/LOCODE — Code for ports and other locations.
Title I | 4/5 | First place of use or processing | Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Street and number: an..70 + Postcode: an..9 + City: an..35 | 1x | N | The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location.
Title I | 4/6 | [Requested] Start date of the decision | n8 (yyyymmdd) OR Free text: an..512 | 1x | N |
Title I | 4/7 | Date of expiry of the decision | n8 (yyyymmdd) | 1x | N |
Title I | 4/8 | Location of goods | Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Postcode: an..9 + City: an..35 | 9999x | N | The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location.
Title I | 4/9 | Place(s) of processing or use | Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Postcode: an..9 + City: an..35 | 999x | N | The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location.
Title I | 4/10 | Customs office(s) of placement | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I | 4/11 | Customs office(s) of discharge | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I | 4/12 | Customs office of guarantee | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I | 4/13 | Supervising customs office | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I | 4/14 | Customs office(s) of destination | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I | 4/15 | Customs office(s) of departure | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title I | 4/16 | Time-limit | n..4 | 1x | N |
Title I | 4/17 | Period for discharge | Period: n..2 + Tick-box: n1 + Free text: an..512 | 1x | N |
Title I | 4/18 | Bill of discharge | Tick-box: n1 + Deadline: n2 + Free text: an..512 | 1x | N |
Title I | 5/1 | Commodity code | 1 st subdivision (Combined Nomenclature code): an..8 + 2 nd subdivision (TARIC subheading): an2 + 3 rd subdivision (TARIC additional code(s)): an4 + 4 th subdivision (national additional code(s)): an..4 | 999x As regards decisions relating to binding information: 1x | N |
Title I | 5/2 | Description of goods | Free text: an..512 As regards the application for and the decision relating to Binding Tariff Information, the format should be an..2560 | 999x As regards decisions relating to binding information: 1x | N |
Title I | 5/3 | Goods quantity | Measurement unit: an..4 + Quantity: n..16,6 | 999x As regards decisions relating to binding information: 1x | N |
Title I | 5/4 | Goods value | Currency: a3 + Amount: n..16,2 | 999x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title I | 5/5 | Rate of yield | Free text: an..512 | 999x | N |
Title I | 5/6 | Equivalent goods | Commodity code: an8 + Tick-box: n1 + Code: n1 + Commercial quality and technical characteristics of goods: an..512 | 999x | N | The codes provided for D.E. 5/8 Identification of goods in Title II may be used.
Title I | 5/7 | Processed products | Commodity code: an8 + Description of goods: an..512 | 999x | N |
Title I | 5/8 | Identification of goods | Code: n1 + Free text: an..512 | 999x | Y |
Title I | 5/9 | Excluded categories or movement of goods | an6 | 999x | N |
Title I | 6/1 | Prohibitions and restrictions | Free text: an..512 | 1x | N |
Title I | 6/2 | Economic conditions | n..2 + Free text: an..512 | 999x | Y |
Title I | 6/3 | General remarks | Free text: an..512 | 1x | N |
Title I | 7/1 | Type of transaction | Tick-box: n1 + Type of special procedure: a..70 | 99x | N |
Title I | 7/2 | Type of customs procedures | Procedure code: an2 + Decision reference number (Country code: a2 + decision code type: an.. 4 + Reference number: an..29) | 99x | N | The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used for the indication of the type of customs procedure. Where the authorisation is intended to be used in the context of transit procedure, code ‘80’ shall be used. Where the authorisation is intended to be used for the operation of a temporary storage facility, code ‘XX’ shall be used. Where the authorisation is intended to be used for the operation of customs warehouses, the following codes shall be used: - code ‘ XR ’ for a public customs warehouse type I, - code ‘ XS ’ for a public customs warehouse type II, - code ‘ XU ’ for a private customs warehouse.
Title I | 7/3 | Type of declaration | Type of declaration: n1 + Decision reference number (Country code: a2 + decision code type: an.. 4 + Reference number: an..29) | 9x | Y |
Title I | 7/4 | Number of operations | n..7 | 1x | N |
Title I | 7/5 | Details of planned activities | Free text: an..512 | 1x | N |
Title I | 8/1 | Type of main accounts for customs purposes | Free text: an..512 | 1x | N |
Title I | 8/2 | Type of records | Free text: an..512 | 99x | N |
Title I | 8/3 | Access to data | Free text: an..512 | 1x | N |
Title I | 8/4 | Samples etc. | Tick-box: n1 | 1x | N |
Title I | 8/5 | Additional information | Free text: an..512 | 1x | N |
Title I | 8/6 | Guarantee | Tick-box: n1 + GRN: an..24 | 1x | Y |
Title I | 8/7 | Guarantee amount | Currency: a3 + Amount: n..16,2 | 1x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title I | 8/8 | Transfer of rights and obligations | Tick-box: n1 + Free text: an..512 | 1x | N |
Title I | 8/9 | Keywords | Free text: an..70 | 99x | N |
Title I | 8/10 | Details about the storage facilities | Free text: an..512 | 999x | N |
Title I | 8/11 | Storage of Union goods | Tick-box: n1 + Free text: an..512 | 1x | N |
Title I | 8/12 | Consent for publication in the list of authorisation holders | Tick-box: n1 | 1x | N |
Title I | 8/13 | Calculation of the amount of the import duty in accordance with Article 86(3) of the Code | Tick-box: n1 | 1x | N |
Title II | II/1 | Reissue of a BTI decision | Tick-box: n1 + BTI Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + BTI Decision validity: n8 (yyyymmdd) + Commodity code: an..22 | 1x | N |
Title II | II/2 | Customs nomenclature | Tick-box: n1 + an..70 | 1x | N |
Title II | II/3 | Commercial denomination and additional information | Free text: an..2560 | 1x | N |
Title II | II/4 | Justification of the classification of the goods | Free text: an..2560 | 1x | N |
Title II | II/5 | Material provided by the applicant on the basis of which the BTI decision has been issued | Tick-box: n1 | 99x | N |
Title II | II/6 | Images | Tick-box: n1 | 1x | N |
Title II | II/7 | Date of application | n8 (yyyymmdd) | 1x | N |
Title II | II/8 | End date of extended use | n8 (yyyymmdd) | 1x | N |
Title II | II/9 | Invalidation reason | n2 | 1x | Y |
Title II | II/10 | Registration number of the application | Country code: a2 + Decision code type: an..4 + Reference number: an..29 | | N | The structure defined in Title II for D.E. 1/6 Decision reference number shall be used.
Title III | III/1 | Legal basis | n.a. | | N |
Title III | III/2 | Composition of the goods | n.a. | | N |
Title III | III/3 | Information enabling the determination of origin | n.a. | | N |
Title III | III/4 | Indicate which data should be treated as confidential | n.a. | | N |
Title III | III/5 | Country of origin and legal framework | n.a. | | N |
Title III | III/6 | Justification of the assessment of the origin | n.a. | | N |
Title III | III/7 | Ex-works price | n.a. | | N |
Title III | III/8 | Materials used, country of origin, Combined Nomenclature code and value | n.a. | | N |
Title III | III/9 | Description of the processing required in order to obtain origin | n.a. | | N |
Title III | III/10 | Language | a2 | | N | ISO alpha 2 codes as specified in ISO — 639-1 of 2002 shall be used for the language.
Title IV | IV/1 | Legal status of applicant | an.. 50 | 1x | N |
Title IV | IV/2 | Date of establishment | n8 (yyyymmdd) | 1x | N |
Title IV | IV/3 | Role(s) of the applicant in the international supply chain | an..3 | 99x | Y |
Title IV | IV/4 | Member States where customs related activities are carried out | Country: a2 + Street and number: an..70 + Postcode: an..9 + City: an..35 + Type of facility: an..70 (free text) | 99x | N |
Title IV | IV/5 | Border crossing information | an8 | 99x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title IV | IV/6 | Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement | Type of simplification/ facilitation an..70 + Certificate identification number: an..35 + Country code: a2 + Customs procedure code: an2 | 99x | N | The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used for the indication of the type of customs procedure.
Title IV | IV/7 | Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/ arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security | Tick-box: n1 + Transliterated name: an..70 + Transliterated street and number: an..70 + Transliterated postcode: an..9 + Transliterated city: an..35 | 1x | N |
Title IV | IV/8 | Permanent Business Establishment (PBE) | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + VAT number: an..17 | 99x | N |
Title IV | IV/9 | Office(s) where customs documentation is kept and accessible | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 99x | N |
Title IV | IV/10 | Place where general logistical activities are conducted | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N |
Title IV | IV/11 | Business activities | an..4 | 99x | N | The codes provided for in Regulation (EC) No 1893/2006 of the European Parliament and of the Council shall be used.
Title V | V/1 | Subject and nature of the simplification | Free text : an..512 | 1x | N |
Title VI | VI/1 | Amount of duty and other charges | Currency: a3 + Amount: n..16,2 | 99x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title VI | VI/2 | Average period between the placing of goods under the procedure and the discharge of the procedure | Free text: an…35 | 99x | N |
Title VI | VI/3 | Level of guarantee | Level of guarantee code: a2 Free text: an..512 | 99x | Y |
Title VI | VI/4 | Form of the guarantee | Guarantee form: n..2 + Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Free text: an..512 | 1x | Y |
Title VI | VI/5 | Reference amount | Currency: a3 + Amount: n..16,2 Free text: an..512 | 1x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title VI | VI/6 | Time-limit for payment | n1 | 1x | Y |
Title VII | VII/1 | Type of deferment of payment | n1 | 1x | Y |
Title VIII | VIII/1 | Title for recovery | an..35 | 999x | N |
Title VIII | VIII/2 | Customs office where the customs debt was notified | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title VIII | VIII/3 | Customs office responsible for the place where the goods are located | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title VIII | VIII/4 | Comments of the customs office responsible for the place where the goods are located | Free text: an..512 | 1x | N |
Title VIII | VIII/5 | Customs procedure (request for prior completion of formalities) | Procedure code: an2 + Tick-box: n1 + Decision reference number (Country code: a2 + decision code type: an..4 + Reference number: an..29) | 1x | N | The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used.
Title VIII | VIII/6 | Customs value | Currency: a3 + Amount: n..16,2 | 1x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title VIII | VIII/7 | Amount of import or export duty to be repaid or remitted of | Currency: a3 + Amount: n..16,2 | 1x | N | The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
Title VIII | VIII/8 | Type of import or export duty | Union codes: a1+n2 National codes: n1+an2 | 99x | N | The codes provided for in Annex B concerning D.E. 4/3 Calculation of taxes — tax type shall be used.
Title VIII | VIII/9 | Legal basis | a1 | 1x | Y |
Title VIII | VIII/10 | Use or destination of goods | Free text: an..512 | 1x | N |
Title VIII | VIII/11 | Time-limit for completion of formalities | n..3 | 1x | N |
Title VIII | VIII/12 | Statement of the decision-taking customs authority | Free text: an..512 | 1x | N |
Title VIII | VIII/13 | Description of the grounds for repayment or remission | Free text: an..512 | 1x | N |
Title VIII | VIII/14 | Bank and account details | Free text: an..512 | 1x | N |
Title IX | IX/1 | Movement of goods | Legal base code: an1 + EORI number: an..17 + Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 999x | Y | The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the address of the temporary storage facility.
Title X | X/1 | Member State(s) concerned by the regular shipping service | Qualifier: n1 + Country code: a2 | 99x | Y | The country codes provided for in Commission Regulation (EU) No 1106/2012 shall be used.
Title X | X/2 | Name of vessels | Name of vessel an..35 + IMO number of vessel: IMO + n7 | 99x | N |
Title X | X/3 | Ports of call | an8 | 99x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title X | X/4 | Undertaking | Tick-box: n1 | 1x | N |
Title XI | XI/1 | Customs office(s) responsible for the registration of the proof of the customs status of Union goods | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title XII | XII/1 | Time-limit for the submission of a supplementary declaration | n..2 | 1x | N |
Title XII | XII/2 | Subcontractor | Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 1x | N |
Title XII | XII/3 | Subcontractor identification | an..17 | 1x | N |
Title XIII | XIII/1 | Companies involved in the authorisation in other Member States | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 999x | N |
Title XIII | XIII/2 | Companies involved in the authorisation in other Member States identification | an..17 | 999x | N |
Title XIII | XIII/3 | Customs office(s) of presentation | an8 | 999x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title XIII | XIII/4 | Identification of the VAT, excise and statistical authorities | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 999x | N |
Title XIII | XIII/5 | Method of VAT payment | a1 | 1x | N | The codes provided for in Annex B concerning D.E. 4/8 Calculation of taxes — Method of payment shall be used.
Title XIII | XIII/6 | Tax representative | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 99x | N |
Title XIII | XIII/7 | Tax representative identification | an..17 | 99x | N | The VAT number shall be used
Title XIII | XIII/8 | Tax representative status code | n1 | 1x (per representative) | Y |
Title XIII | XIII/9 | Person responsible for excise formalities | Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 | 99x | N |
Title XIII | XIII/10 | Person responsible for excise formalities identification | an..17 | 99x | N |
Title XIV | XIV/1 | Waiver of the presentation notification | Tick box: n1 + Free text: an..512 | 1x | N |
Title XIV | XIV/2 | Waiver of pre-departure declaration | Free text: an..512 | 1x | N |
Title XIV | XIV/3 | Customs office responsible for the place where the goods are available for controls | an8 | 1x | N | The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority.
Title XIV | XIV/4 | Deadline for submitting the supplementary declaration | n..2 | 1x | N |
Title XV | XV/1 | Identification of formalities and controls to be delegated to the economic operator | Free text: an..512 | 1x | N |
Title XVI | XVI/1 | Economic activity | n1 | 1x | Y |
Title XVI | XVI/2 | Weighing equipment | Free text: an..512 | 1x | N |
Title XVI | XVI/3 | Additional guarantees | Free text: an..512 | 1x | N |
Title XVI | XVI/4 | Advanced notification to customs authorities | Free text: an..512 | 1x | N |
Title XVII | XVII/1 | Prior exportation (IP EX/IM) | Tick-box: n1 + Time limit: n..2 | 1x | N |
Title XVII | XVII/2 | Release for free circulation by use of bill of discharge | Tick-box: n1 | 1x | N |
Title XVIII | XVIII/1 | Standard exchange system | Tick-box: n1 + Type of standard exchange system: n1 + Free text: an..512 | 1x | Y |
Title XVIII | XVIII/2 | Replacement products | Commodity code: an..8 + Description: an..512 + Code: n1 | 999x | Y |
Title XVIII | XVIII/3 | Prior import of replacement products | Tick-box: n1 + Time limit: n..2 | 1x | N |
Title XVIII | XVIII/4 | Prior import of processed products (OP IM/EX) | Tick-box: n1 + Time limit: n..2 | 1x | N |
Title XIX | XIX/1 | Temporary removal | Tick-box: n1 + Free text: an..512 | 1x | N |
Title XIX | XIX/2 | Loss rate | Free text: an..512 | 1x | N |
Title XX | XX/1 | Identification measures | Free text: an..512 Decision reference number (Country code: a2 + Decision code type: an..4 + Reference number: an..29) | 1x | N | The structure of the authorisations for the use of special seals shall follow the structure defined in Title II. in relation with D.E. 1/6 Decision reference number.
Title XX | XX/2 | Comprehensive guarantee | Tick box: n1 + Decision reference number (Country code: a2 + Decision code type: an..4 + Reference number: an..29) | 1x | N | The structure of the authorisations for the provision of a comprehensive guarantee or guarantee waiver shall follow the structure defined in Title II. in relation with D.E. 1/6 Decision reference number.
Title XXI | XXI/1 | Type of seal | Free text: an..512 | 1x | N |
TITLE II

Codes in relation with the common data requirements for applications and decisions
1.

INTRODUCTION
This Title contains the codes to be used on applications and decisions.
2.

CODES
1/1.

Application/Decision code type
The following codes shall be used:
Code | Application/Decision type | Table column heading in Annex A to Delegated Regulation (EU) 2015/2446
BTI | Application or decision relating to Binding Tariff Information | 1a
BOI | Application or decision relating to Binding Origin Information | 1b
AEOC | Application or authorisation for the status of Authorised Economic Operator — Customs simplifications | 2
AEOS | Application or authorisation for the status of Authorised Economic Operator — Security and safety | 2
AEOF | Application or authorisation for the status of Authorised Economic Operator — Customs simplifications/Security and safety | 2
CVA | Application or authorisation for the simplification of the determination of amounts being part of the customs value of goods | 3
CGU | Application or authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver | 4a
DPO | Application or authorisation for the deferment of payment | 4b
REP | Application or decision for the repayment of the amounts of import or export duty | 4c
REM | Application or decision for the remission of the amounts of import or export duty | 4c
TST | Application or authorisation for the operation of storage facilities for the temporary storage of goods | 5
RSS | Application or authorisation to establish regular shipping services | 6a
ACP | Application or authorisation for the status of authorised issuer to establish the proof of the customs status of Union goods | 6b
SDE | Application or authorisation to use simplified declaration | 7a
CCL | Application or authorisation for centralised clearance | 7b
EIR | Application or authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure | 7c
SAS | Application or authorisation for self-assessment | 7d
AWB | Application or authorisation for the status of authorised weigher of bananas | 7e
IPO | Application or authorisation for the use of inward processing procedure | 8a
OPO | Application or authorisation for the use of outward processing procedure | 8b
EUS | Application or authorisation for the use of end use | 8c
TEA | Application or authorisation for the use of temporary admission | 8d
CWP | Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a private customs warehouse | 8e
CW1 | Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type I | 8e
CW2 | Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type II. | 8e
ACT | Application or authorisation for the status of authorised consignee for TIR procedure | 9a
ACR | Application or authorisation for the status of authorised consignor for Union transit | 9b
ACE | Application or authorisation for the status of authorised consignee for Union transit | 9c
SSE | Application or authorisation for the use of seals of a special type | 9d
TRD | Application or authorisation to use transit declaration with a reduced dataset | 9e
ETD | Authorisation for the use of an electronic transport document as customs declaration | 9f
1/3.

Type of application
The following codes shall be used:
1
- first application
2
- application for amendment of the decision
3
- application for renewal of the authorisation
4
- application for revocation of the decision
1/4

Geographical validity — Union
The following codes shall be used:
1
- application or authorisation valid in all Member States
2
- application or authorisation limited to certain Member States
3
- application or authorisation limited to one Member State
1/6.

Decision reference number
The decision reference number is structured as follows:
Field | Content | Format | Examples
1 | Identifier of the Member State where the decision is taken (alpha 2 country code) | a2 | PT
2 | Decision code type | an..4 | SSE
3 | Unique identifier for the decision per country | an..29 | 1234XYZ12345678909876543210AB
Field 1 as explained above.
Field 2 shall be filled in with the code of the decision as defined for D.E. 1/1 Decision code type in this Title.
Field 3 shall be filled in with an identifier for the decision concerned. The way that field is used is under the responsibility of national administrations but each decision taken within the given country must have a unique number in relation to the decision type concerned.
1/7.

Decision taking customs authority
The structure of the codes is the following:
- the first two characters (a2) serve to identify the country by means of the country code as defined in Commission Regulation (EU) No 1106/2012,
- the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted:
The first three characters (an3) would be taken up by the UN/LOCODE location name and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE location name for the city of Brussels, 000 for the unused subdivision.
5/8.

Identification of goods
Codes to be used for the identification of goods are the following:
1
- serial or manufacturer’s number
2
- affixing of plumbs, seals, clip-marks or other distinctive marks
4
- taking of samples, illustrations or technical descriptions
5
- carrying out of analyses
6
- information document to facilitate the temporary exportation of goods sent from one country for manufacture, processing or repair in another (only suitable for outward processing)
7
- other means of identification (provide an explanation on the means of identification to be used)
8
- without identification measures according to Article 250(2)(b) of the Code (only suitable for temporary admission)
6/2.

Economic conditions
Codes to be used for the cases in which the economic conditions are deemed to be fulfilled for inward processing:
Code 1
- the processing of goods not listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446,
Code 2
- repair,
Code 3
- processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone,
Code 4
- the processing of durum wheat into pasta,
Code 5
- the placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18 of ,
Code 6
- the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, in case of unavailability of goods produced in the Union sharing the same 8-digit Combined Nomenclature code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged,
Code 7
- the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are differences in price between goods produced in the Union and those intended to be imported, where comparable goods cannot be used because their price would not make the proposed commercial operation economically viable,
Code 8
- the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are contractual obligations, where comparable goods do not conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights,
Code 9
- the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided the aggregate value of the goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000,
Code 10
- the processing of goods to ensure their compliance with technical requirements for their release for free circulation,
Code 11
- the processing of goods of a non-commercial nature,
Code 12
- the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions,
Code 13
- the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector,
Code 14
- the processing into products to be incorporated in or used for aircraft for which an authorised release certificate EASA Form 1 or an equivalent certificate has been issued,
Code 15
- the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003 ,
Code 16
- the processing of goods into samples,
Code 17
- the processing of any electronic type of components, parts, assemblies or any other materials into information technology products,
Code 18
- the processing of goods falling within Combined Nomenclature codes 2707 or 2710 into products falling within Combined Nomenclature codes 2707, 2710 or 2902,
Code 19
- the reduction to waste and scrap, destruction, recovery of parts or components,
Code 20
- denaturing,
Code 21
- usual forms of handling referred to in Article 220 of the Code,
Code 22
- the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 to Delegated Regulation (EU) 2015/2446 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.
7/3.

Type of declaration
The following codes shall be used for the declaration types:
1
- Standard declaration (in accordance with Article 162 of the Code)
2
- Simplified declaration (in accordance with Article 166 of the Code)
3
- Entry in the declarant’s records (in accordance with Article 182 of the Code)
8/6.

Guarantee
The following codes shall be used:
0
- Guarantee not required
1
- Guarantee required
II/9.

Invalidation reason
Enter one of the following codes:
55
- Annulled
61
- Invalidated due to customs nomenclature code changes
62
- Invalidated due to a Union measure
63
- Invalidated due to national legal measure
64
- Revocation due to incorrect classification
65
- Revocation for reasons other than classification
66
- Invalidated due to limited validity of nomenclature code at the time of issue
IV/3.

Role(s) of the applicant in the international supply chain
The following codes shall be used:
Code | Role | Description
MF | Manufacturer of goods | Party who manufactures goods. This code should be used only if the economic operator manufacturers the goods. It does not cover cases where the economic operator is only involved in trading with the goods (e.g. exporting, importing).
IM | Importer | Party who makes, or on whose behalf a Customs clearing agent or other authorised person makes an import declaration. This may include a person who has possession of the goods or to whom the goods are consigned.
EX | Exporter | Party who makes, or on whose behalf the export declaration is made, and who is the owner of the goods or has similar rights of disposal over them at the time when the declaration is accepted.
CB | Customs broker | Agent or representative or a professional Customs clearing agent who deals directly with Customs on behalf of the importer or exporter. The code can be used also for economic operators who acts as agents/representatives also for other purposes (e.g. carrier’s agent).
CA | Carrier | Party undertaking or arranging transport of goods between named points.
FW | Freight forwarder | Party arranging forwarding of goods.
CS | Consolidator | Party consolidating various consignments, payments etc.
TR | Terminal operator | A party which handles the loading and unloading of marine vessels.
WH | Warehouse keeper | Party taking responsibility for goods entered into a warehouse. This code should be used also by economic operators who operate other type of storage facilities (e.g. temporary storage, free zone, etc.).
CF | Container operator | Party to whom the possession of specified property (e.g. container) has been conveyed for a period of time in return for rental payments.
DEP | Stevedore | A party which handles the loading and unloading of marine vessels from several terminals.
HR | Shipping line service | Identifies the shipping line service organisation.
999 | Others |
VI/3.

Level of guarantee
The following codes shall be used for the level of the guarantee:
- To cover existing customs debts and, where applicable, other charges:
AA
  - 100% of the relevant part of the reference amount
AB
  - 30% of the relevant part of the reference amount
- To cover potential customs debts and, where applicable, other charges:
BA
  - 100 % of the relevant part of the reference amount
BB
  - 50 % of the relevant part of the reference amount
BC
  - 30 % of the relevant part of the reference amount
BD
  - 0 % of the relevant part of the reference amount
VI/4.

Form of the guarantee
The following codes shall be used for the form of the guarantee:
1
- Cash deposit
2
- Undertaking given by a guarantor
3*
- Other forms as specified in Article 83 of Delegated Regulation (EU) 2015/2446
31
  - the creation of a mortgage, a charge on land, an antichresis or other right deemed equivalent to a right pertaining to immovable property;
32
  - the cession of a claim, the pledging, with or without surrendering possession, of goods, securities or claims or a savings bank book or entry in the national debt register;
33
  - the assumption of joint contractual liability for the full amount of the debt by a third party approved for that purpose by the customs authorities or the lodging of a bill of exchange the payment of which is guaranteed by such third party;
34
  - a cash deposit or means of payment deemed equivalent thereto other than in euro or the currency of the Member State in which the guarantee is required;
35
  - participation, subject to payment of a contribution, in a general guarantee scheme administered by the customs authorities.
VI/6.

Time-limit for payment
The following codes shall be used for the time limit:
1
- Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code
2
- Deferred payment (Article 110 of the Code)
VII/1.

Type of deferment of payment
The following codes shall be used for the deferment of payment:
1
- Article 110(b) of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days
2
- Article 110(c) of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1)
VIII/9.

Legal basis
The following codes shall be used as legal basis:
Code | Description | Legal basis
A | Overcharged amounts of import or export duty | Article 117 of the Code
B | Defective goods or goods not complying with the terms of the contract | Article 118 of the Code
C | Error by the competent authorities | Article 119 of the Code
D | Equity | Article 120 of the Code
E | Amount of import or export duty paid in relation with a customs declaration invalidated in accordance with Article 174 of the Code | Article 116(1) of the Code
IX/1.

Movement of goods
The following codes shall be used for the legal basis of the movement:
For goods under temporary storage:
A
- Article 148(5)(a) of the Code
B
- Article 148(5)(b) of the Code
C
- Article 148(5)(c) of the Code
X/1.

Member State(s) concerned by the regular shipping service
The following codes shall be used as qualifier:
0
- involved Member States;
1
- potentially involved Member States.
XIII/8.

Tax representative status code
The following codes shall be used:
1
- the applicant is acting in his own name and on his own behalf;
2
- a tax representative is acting on behalf of the applicant.
XVI/1.

Economic activity
The following codes shall be used for the activity:
1
- Importation
2
- Carriage
3
- Storage
4
- Handling
XVIII/1.

Standard exchange system
The following codes shall be used:
1
- Standard exchange system without prior importation of replacement products
2
- Standard exchange system with prior importation of replacement products
XVIII/2.

Replacement products
The following codes shall be used:
4
- Taking of samples, illustrations or technical descriptions
5
- Carrying out of analyses
7
- Other means of identification
ANNEX B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ANNEX 12-01
Formats and codes of the common data requirements for the registration of economic operators and other persons

INTRODUCTORY NOTES
1. The formats and the codes included in this Annex are applicable in relation with the data requirements for the registration of economic operators and other persons.
2. Title I includes the formats of the data elements.
3. Whenever the information for the registration of economic operators and other persons dealt with in Annex 12-01 to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied.
4. The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
  1. alphabetic
  2. numeric
  3. alphanumeric
The number following the code indicates the admissible data length. The following applies.
The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
Examples of field lengths and formats:
  1. 1 alphabetic character, fixed length
  2. 2 numeric characters, fixed length
  3. 3 alphanumeric characters, fixed length
  4. up to 4 alphabetic characters
  5. up to 5 numeric characters
  6. up to 6 alphanumeric characters
  7. up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.
TITLE I

Formats of the common data requirements for the registration of economic operators and other persons
D.E No | D.E. name | D.E. format(Type/length) | Code-list in Title II(Y/N) | Cardinality | Notes
1 | EORI number | an..17 | N | 1x | The structure of the EORI number is defined in Title II
2 | Full name of the person | an..512 | N | 1x |
3 | Address of establishment/address of residence | Street and number: an..70 Postcode: an..9 City: an..35 Country Code: a2 | N | 1x | The country code as defined in Title II regarding the country code of D.E. 1 EORI number shall be used.
4 | Establishment in the customs territory of the Union | n1 | Y | 1x |
5 | VAT identification number(s) | Country Code: a2 VAT identification number an..15 | N | 99x | . . .
6 | Legal status | an..50 | N | 1x |
7 | Contact information | Contact person name: an..70 Street and number: an..70 Postcode: an..9 City: an..35 telephone number: an..50 fax number: an..50 Email address an..50 | N | 9x |
8 | Third country unique identification number | an..17 | N | 99x |
9 | Consent to disclosure of personal data listed in points 1, 2 and 3 | n1 | Y | 1x |
10 | Short name | an..70 | N | 1x |
11 | Date of establishment | n8 (yyyymmdd) | N | 1x |
12 | Type of person | n1 | Y | 1x |
13 | Principal economic activity | an4 | Y | 1x |
14 | Start date of the EORI number | n8 (yyyymmdd) | N | 1x |
15 | Expiry date of the EORI number | n8 (yyyymmdd) | N | 1x |
TITLE II

Codes in relation with the common data requirements for the registration of economic operators and other persons

CODES
1.

INTRODUCTION
This Title contains the codes to be used for the registration of economic operators and other persons.
2.

CODES
1

EORI number
The EORI number is structured as follows:
Field | Content | Format
1 | Identifier of the United Kingdom | a2
2 | Unique identifier ... | an..15
Country code: the ... alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) ....
4

Establishment in the customs territory of the Union
0
Not established in the customs territory of the Union
1
Established in the customs territory of the Union
9

Consent to disclosure of personal data listed in points 1, 2 and 3
0
Not to be published
1
To be published
12

Type of person
The following codes shall be used:
1. Natural person
2. Legal person
3. Association of persons which is not a legal person but which is recognised under ... national law as having the capacity to perform legal acts.
13

Principal economic activity
Principal economic activity code at 4 digit level in accordance with the Statistical Classification of Economic Activities in the European Community (NACE; Regulation (EC) No 1893/2006) as listed in the business register of the United Kingdom.
ANNEX 12-02

Binding origin information decisions
ANNEX 12-03

TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A UNION AIRPORT (Article 44)
.................................................................
ANNEX 21-01

List of surveillance data elements referred to in Article 55(1)
D.E order No | D.E. name | Format(as defined in Annex B) | Cardinality
Header level | Item level
1/1 | Declaration type | Same as data element order number 1/1
1/2 | Additional Declaration type | Same as data element order number 1/2
1/6 | Goods item number | Same as data element order number 1/6
1/10 | Procedure | Same as data element order number 1/10
1/11 | Additional Procedure | Same as data element order number 1/11
2/3 | Documents produced, certificates and authorisations, additional references | Same as data element order number 2/3
3/2 | Exporter Identification N o | Same as data element order number 3/2
3/10 | Consignee Identification N o | Same as data element order number 3/10
3/16 | Importer Identification N o | Same as data element order number 3/16
3/18 | Declarant Identification N o | Same as data element order number 3/18
3/39 | Holder of the authorisation identification n o | Same as data element order number 3/39
3/40 | Additional fiscal references identification n o | Same as data element order number 3/40
4/3 | Calculation of taxes — Tax type | Same as data element order number 4/3
4/4 | Calculation of taxes — Tax base | Same as data element order number 4/4
4/5 | Calculation of taxes — Tax rate | Same as data element order number 4/5
4/6 | Calculation of taxes — Payable tax amount | Same as data element order number 4/6
4/8 | Calculation of taxes — Method of payment | Same as data element order number 4/8
4/16 | Valuation method | Same as data element order number 4/16
4/17 | Preference | Same as data element order number 4/17
5/8 | Country of destination code | Same as data element order number 5/8
5/14 | Country of dispatch/export code | Same as data element order number 5/14
5/15 | Country of origin code | Same as data element order number 5/15
5/16 | Country of preferential origin code | Same as data element order number 5/16
6/1 | Net mass (kg) | Same as data element order number 6/1
6/2 | Supplementary units | Same as data element order number 6/2
6/5 | Gross mass (kg) | Same as data element order number 6/5
6/8 | Description of goods | Same as data element order number 6/8
6/10 | Number of packages | Same as data element order number 6/10
6/14 | Commodity code — Combined nomenclature code | Same as data element order number 6/14
6/15 | Commodity code — TARIC code | Same as data element order number 6/15
6/16 | Commodity code — TARIC additional code(s) | Same as data element order number 6/16
6/17 | Commodity code — national additional code(s) | Same as data element order number 6/17
7/2 | Container | Same as data element order number 7/2
7/4 | Mode of transport at the border | Same as data element order number 7/4
7/5 | Inland mode of transport | Same as data element order number 7/5
7/10 | Container identification number | Same as data element order number 7/10
8/1 | Quota order number | Same as data element order number 8/1
8/6 | Statistical value | Same as data element order number 8/6
- - | Date of acceptance of the declaration | In compliance with the format of data element order number 5/4 | 1× |
- - | Declaration number (unique reference) | In compliance with the format of the MRN as defined in data element order number 2/1 | 1× |
- - | Issuer | In compliance with the format of data element order number 5/8 | 1× |
ANNEX 21-02

List of surveillance data elements referred to in Article 55(6) and correlation with box declaration and/or format
When Union code entered for (Calculation of taxes – Tax Type) is B00 .
D.E order No | D.E. name | Format(as defined in Annex B) | Cardinality | Correlation with box declaration and/or format
Header level | Item level
1/10 | Procedure | Same as data element order number 1/10 | 37(1) – n 2
3/40 | Additional fiscal references identification n o | Same as data element order number 3/40 | 44 – an ..40
4/4 | Calculation of taxes – Tax base | Same as data element order number 4/4 | 47 – an ..6 + n ..16,6
4/17 | Preference | Same as data element order number 4/17 | 36 – n 3
5/8 | Country of destination code | Same as data element order number 5/8 | 17a – a 2
5/15 | Country of origin code | Same as data element order number 5/15 | 34a – a 2
6/1 | Net mass (kg) | Same as data element order number 6/1 | 38 – an ..15
6/2 | Supplementary units | Same as data element order number 6/2 | 41 – an ..15
6/14 | Commodity code — Combined nomenclature code | Same as data element order number 6/14 | 33 – n 8
6/15 | Commodity code — TARIC code | Same as data element order number 6/15 | 33 – n 2
6/16 | Commodity code — TARIC additional code(s) | Same as data element order number 6/16 | 33 – an 8
8/1 | Quota order number | Same as data element order number 8/1 | 39 – n 6
8/6 | Statistical value | Same as data element order number 8/6 | 46 – an ..18
- - | Date of acceptance of the declaration | In compliance with the format of data element order number 5/4 | 1× | | date
- - | Declaration number (unique reference) | In compliance with the format of the MRN as defined in data element order number 2/1 | 1× | | an..40
- - | Issuer | In compliance with the format of data element order number 5/8 | 1× | | Issuing Member State – a 2
ANNEX 22-02

Information certificate INF 4 and application for an information certificate INF 4
Printing instructions:
1. The form on which the information certificate INF 4 is issued shall be printed on white paper not containing mechanical pulp, sized for writing and weighing between 40 and 65 grams per square metre.
2. The form shall measure 210 × 297 mm.
3. Printing of the forms is the responsibility of the Members States; forms shall bear a serial number by which it can be identified. The form shall be printed in one of the official languages of the European Union.
4. Old versions of the forms may also be used until existing stocks are exhausted or until
1 May 2019
, whichever is the earliest.
ANNEX 22-06
APPLICATION TO BECOME A REGISTERED EXPORTER

for the purpose of schemes of generalised tariff preferences of the European Union, Norway, Switzerland and Turkey
1.
Exporter's name, full address and country, contact details, TIN.
2.
Additional contact details including telephone and fax number as well as email address where available (optional).
3.
Specify whether the main activity is producing or trading.
4.
Indicative description of goods which qualify for preferential treatment, including indicative list of Harmonised System headings (or chapters where goods traded fall within more than twenty Harmonised System headings).
5.

Undertakings to be given by an exporter
The undersigned hereby:
- declares that the above details are correct;
- certifies that no previous registration has been revoked; conversely, certifies that the situation which led to any such revocation has been remedied;
- undertakes to make out statements on origin only for goods which qualify for preferential treatment and comply with the origin rules specified for those goods in the Generalised System of Preferences;
- undertakes to maintain appropriate commercial accounting records for production/supply of goods qualifying for preferential treatment and to keep them for at least three years from the end of the calendar year in which the statement on origin was made out;
- undertakes to immediately notify the competent authority of changes as they arise to his registration data since acquiring the number of registered exporter;
- undertakes to cooperate with the competent authority;
- undertakes to accept any checks on the accuracy of his statements on origin, including verification of accounting records and visits to his premises by the European Commission or Member States' authorities, as well as the authorities of Norway, Switzerland and Turkey;
- undertakes to request the revocation of his registration in the system, should he no longer meet the conditions for exporting any goods under the scheme;
- undertakes to request the revocation of his registration in the system, should he no longer intend to export such goods under the scheme.
…
Place, date, signature of authorised signatory, name and job title
6.

Prior specific and informed consent of exporter to the publication of his data on the public website
The undersigned is hereby informed that the information supplied in this declaration may be disclosed to the public via the public website. The undersigned accepts the publication of this information via the public website. The undersigned may withdraw his consent to the publication of this information via the public website by sending a request to the competent authorities responsible for the registration.
…
Place, date, signature of authorised signatory, name and job title
7.

Box for official use by competent authority
The applicant is registered under the following number:
- Registration Number: …
- Date of registration …
- Date from which the registration is valid …
Signature and stamp …
Information notice

concerning the protection and processing of personal data incorporated in the system
1.
Where the European Commission processes personal data contained in this application to become a registered exporter, Regulation (EC) No 45/2001 of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data by the Union institutions and bodies and on the free movement of such data applies. Where the competent authorities of a beneficiary country or a third country implementing Directive 95/46/EC of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data and on the free movement of such data process personal data contained in this application to become a registered exporter, the relevant national provisions implementing that Directive apply.
2.
Personal data in respect of the application to become a registered exporter are processed for the purpose of Union GSP rules of origin as defined in the relevant Union legislation. The said legislation providing for Union GSP rules of origin constitutes the legal basis for processing personal data in respect of the application to become a registered exporter.
3.

The competent authority in a country where the application has been submitted is the controller with respect to processing of the data in the REX system.
The list of competent authorities is published on the website of the Commission.
4.
Access to all data of this application is granted through a user ID/password to users in the Commission, the competent authorities of beneficiary countries and the customs authorities in the Member States, Norway, Switzerland and Turkey.
5.
The data of a revoked registration shall be kept by the competent authorities of the beneficiary country in the REX system for ten calendar years. This period shall run from the end of the year in which the revocation of a registration has taken place.
6.
The data subject has a right of access to the data relating to him that will be processed through the REX system and, where appropriate, the right to rectify, erase or block data in accordance with Regulation (EC) No 45/2001 or the national laws implementing Directive 95/46/EC. Any requests for right of access, rectification, erasure or blocking shall be submitted to and processed by the competent authorities of beneficiary countries responsible for the registration, as appropriate. Where the registered exporter has submitted a request for the exercise of that right to the Commission, the Commission shall forward such requests to the competent authorities of the beneficiary country concerned. If the registered exporter failed to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.
7.

Complaints can be addressed to the relevant national data protection authority. The contact details of the national data protection authorities are available on the website of the European Commission, Directorate-General for Justice: (http://ec.europa.eu/justice/data-protection/bodies/authorities/eu/index_en.htm#h2-1).
Where the complaint concerns processing of data by the European Commission, it should be addressed to the European Data Protection Supervisor (EDPS) (http://www.edps.europa.eu/EDPSWEB/).
ANNEX 22-06A
APPLICATION TO BECOME A REGISTERED EXPORTER

for the purpose of the registration of exporters of the Member States
1.
Exporter's name, full address and country, contact details, EORI number.
2.
Additional contact details including telephone and fax number as well as email address where available (optional).
3.
Specify whether the main activity is producing or trading.
4.
Indicative description of goods which qualify for preferential treatment, including indicative list of Harmonised System headings (or chapters where goods traded fall within more than twenty Harmonised System headings).
5.

Undertakings to be given by an exporter
The undersigned hereby:
- declares that the above details are correct;
- certifies that no previous registration has been revoked; conversely, certifies that the situation which led to any such revocation has been remedied;
- undertakes to make out statements on origin and other documents on origin only for goods which qualify for preferential treatment and comply with the origin rules specified for those goods in the preferential arrangement concerned;
- undertakes to maintain appropriate commercial accounting records for production/supply of goods qualifying for preferential treatment and to keep them for as long as required by the preferential arrangement concerned, and at least three years from the end of the calendar year in which the statement on origin or the other document on origin was made out;
- undertakes to immediately notify the customs authorities of changes as they arise to his registration data since acquiring the number of registered exporter;
- undertakes to cooperate with the customs authorities;
- undertakes to accept any checks on the accuracy of his statements on origin or other documents on origin, including verification of accounting records and visits to his premises by the European Commission or Member States' authorities;
- undertakes to request the revocation of his registration in the system, should he no longer meet the conditions for applying the Registered Exporter system;
- undertakes to request the revocation of his registration in the system, should he no longer intend to use the Registered Exporter system.
…
Place, date, signature of authorised signatory, name and job title
6.

Prior specific and informed consent of exporter to the publication of his data on the public website
The undersigned is hereby informed that the information supplied in this declaration may be disclosed to the public via the public website. The undersigned accepts the publication of this information via the public website. The undersigned may withdraw his consent to the publication of this information via the public website by sending a request to the competent authorities responsible for the registration.
…
Place, date, signature of authorised signatory, name and job title
7.

Box for official use by customs authorities
The applicant is registered under the following number:
- Registration Number: …
- Date of registration …
- Date from which the registration is valid …
Signature and stamp …
Information notice

concerning the protection and processing of personal data incorporated in the system
1.
Where the European Commission processes personal data contained in this application to become a registered exporter, Regulation (EC) No 45/2001 of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data by the Union institutions and bodies and on the free movement of such data will apply.
2.
Personal data in respect of the application to become a registered exporter are processed for the purposes of the rules of origin of the relevant preferential trade arrangements of the Union. The rules of origin laid down in Commission Implementing Regulation (EU) 2015/2447 constitute the legal bases for processing personal data in respect of the application to become a registered exporter.
3.

The customs authorities in a country where the application has been submitted is the controller with respect to processing of the data in the REX system.
The list of customs departments is published on the website of the Commission.
4.
Access to all data of this application is granted through a user ID/password to users in the Commission, and the customs authorities in the Member States, Norway, Switzerland and Turkey.
5.
The data of a revoked registration shall be kept by the customs authorities of Member States in the REX system for ten calendar years. This period shall run from the end of the year in which the revocation of a registration has taken place.
6.
The data subject has a right of access to the data relating to him that will be processed through the REX system and, where appropriate, the right to rectify, erase or block data in accordance with Regulation (EC) No 45/2001 or the national laws implementing Directive 95/46/EC of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data and on the free movement of such data. Any requests for right of access, rectification, erasure or blocking shall be submitted to and processed by the customs authorities of Member States responsible for the registration, as appropriate. Where the registered exporter has submitted a request for the exercise of that right to the Commission, the Commission shall forward such requests to the customs authorities of Member States concerned, respectively. If the registered exporter failed to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.
7.

Complaints can be addressed to the relevant national data protection authority. The contact details of the national data protection authorities are available on the website of the European Commission, Directorate-General for Justice: (http://ec.europa.eu/justice/data-protection/bodies/authorities/eu/index_en.htm#h2-1).
Where the complaint concerns processing of data by the European Commission, it should be addressed to the European Data Protection Supervisor (EDPS) (http://www.edps.europa.eu/EDPSWEB/).
ANNEX 22-07

Statement on origin
To be made out on any commercial documents showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue .

French version
L’exportateur … (Numéro d’exportateur enregistré , , ) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et que le critère d’origine satisfait est … … .

English version
The exporter … (Number of Registered Exporter , , ) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of … preferential origin according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is … … .

Spanish version
El exportador … (Número de exportador registrado , , ) de los productos incluidos en el presente documento declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … ) en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y que el criterio de origen satisfecho es … …. .
ANNEX 22-08

Certificate of origin Form A
1.
Certificates of origin Form A must conform to the specimen shown in this Annex. The use of English or French for the notes on the reverse of the certificate shall not be obligatory. Certificates shall be made out in English or French. If completed by hand, entries must be in ink and in capital letters.
2.

Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length and in the width may be allowed. The paper used shall be white writing paper, sized, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye.
If the certificates have several copies, only the top copy which is the original shall be printed with a printed green guilloche-pattern background.
3.
Each certificate shall bear a serial number, printed or otherwise, by which it can be identified.
4.
Certificates bearing older versions of the notes on the back of the form may also be used until existing stocks are exhausted.
ANNEX 22-09

Invoice declaration
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

French version
L'exportateur des produits couverts par le présent document [autorisation douanière no
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle …
au sens des règles d'origine du Système des préférences tarifaires généralisées de l'Union européenne …
et
.

English version
The exporter of the products covered by this document (customs authorisation No …
declares that, except where otherwise clearly indicated, these products are of … preferential origin
according to rules of origin of the Generalised System of Preferences of the European Union
and
.

Spanish version
El exportador de los productos incluidos en el presente documento (autorización aduanera n
o
…
declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …
en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea
y
.
(place and date)
(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
ANNEX 22-10

Movement certificate EUR.1 and relevant applications
(1)
Movement certificate EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one of the official languages of the Union. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State or territory. If they are handwritten, they shall be completed in ink and in capital letters.
(2)
Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
(3)
The competent authorities of the exporting State or territory may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
ANNEX 22-13 — IA

Invoice declaration
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

Bulgarian version
Износителят на продуктите, обхванати от този документ (митническо разрешение № … ), декларира, че освен където е отбелязано друго, тези продукти са с … преференциален произход .

Spanish version
El exportador de los productos incluidos en el presente documento (autorización aduanera no … ) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial… .

Czech version
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … ) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v … .

Danish version
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … ), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … .

German version
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … ) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte … Ursprungswaren sind.

Estonian version
Käesoleva dokumendiga hõlmatud toodete eksportija (tolli loa nr. … ) deklareerib, et need tooted on … sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Greek version
Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ’ αριθ. … ] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … .

English version
The exporter of the products covered by this document (customs authorisation No … ) declares that, except where otherwise clearly indicated, these products are of … preferential origin.

French version
L’exportateur des produits couverts par le présent document [autorisation douanière no … ] déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … .

Croatian version
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. … ) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi … preferencijalnog podrijetla.

Italian version
L’esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. … ] dichiarache, salvo indicazione contraria, le merci sono di origine preferenziale … .

Latvian version
Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … ), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … .

Lithuanian version
Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr … ) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … preferencinės kilmės prekės.

Hungarian version
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …
) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális …
származásúak.

Maltese version
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … ) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali … .

Dutch version
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … ), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële …oorsprong zijn .

Polish version
Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … ) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … preferencyjne pochodzenie.

Portuguese version
O exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.o … ], declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … .

Romanian version
Exportatorul produselor ce fac obiectul acestui document [autorizația vamală nr. … ] declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială … .

Slovenian version
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. … ) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … poreklo.

Slovak version
Vývozca výrobkov uvedených v tomto dokumente [číslo povolenia … ] vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … .

Finnish version
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro … ) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita.

Swedish version
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr … ) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung .
…
(Place and date)
…
(Signature of exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
ANNEX 22-14

Certificate of origin for certain products subject to special non-preferential import arrangements

Introductory notes:
1. The period of validity of the certificate of origin shall be 12 months from the date of issue by the issuing authorities.
2. Certificates of origin shall consist only of a single sheet identified by the word ‘original’ next to the title of the document. If additional copies are necessary, they shall bear the designation ‘copy’ next to the title of the document. The customs authorities in the Union shall accept as valid only the original of the certificate of origin.
3. Certificates of origin shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m2. The face of the original shall have a printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent.
4. Certificates of origin shall be printed and completed in typescript in one of the official languages of the Union. Entries must not be erased or overwritten. Any changes shall be made by crossing out the wrong entry and, if necessary, adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities.
All the additional particulars required for implementation of the Union legislation governing the special import arrangements shall be entered in box 5 of the certificate of origin.
Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way that nothing can be added at a later stage.
5. Each certificate of origin shall bear a serial number, whether or not printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so.
6. Certificates of origin issued retrospectively shall bear in Box 5 the following indication in one of the official languages of the European Union:
  - Expedido a posteriori,
  - Udstedt efterfølgende,
  - Nachträglich ausgestellt,
  - Εκδοθέν εκ των υστέρων,
  - Issued retrospectively,
  - Délivré a posteriori,
  - Rilasciato a posteriori,
  - Afgegeven a posteriori,
  - Emitido a posteriori,
  - Annettu jälkikäteen/utfärdat i efterhand,
  - Utfärdat i efterhand,
  - Vystaveno dodatečně,
  - Välja antud tagasiulatuvalt,
  - Izsniegts retrospektīvi,
  - Retrospektyvusis išdavimas,
  - Kiadva visszamenőleges hatállyal,
  - Maħruġ retrospettivament,
  - Wystawione retrospektywnie,
  - Vyhotovené dodatočne,
  - издаден впоследствие,
  - Eliberat ulterior,
  - Izdano naknadno.
7. Certificates bearing in the top right box the text of the old version
‘
CERTIFICATE OF ORIGIN for imports of agricultural products into the European Economic Community
’
and in the box
‘
Notes
’
the text of the old version, may also be used until existing stocks are exhausted or until
1 May 2019
, whichever is the earliest.
ANNEX 22-15

Supplier’s declaration for products having preferential origin status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
ANNEX 22-16

Long-term supplier’s declaration for products having preferential origin status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
ANNEX 22-17

Supplier’s declaration for products not having preferential origin status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
ANNEX 22-18

Long-term supplier’s declaration for products not having preferential origin status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
ANNEX 22-19

Requirements for drawing up replacement certificates of origin Form A
1.
The top right-hand box of the replacement certificate of origin FORM A (replacement certificate) shall indicate the name of the intermediary country where it is issued.
2.
Box 4 of the replacement certificate shall contain the words ‘Replacement certificate’ or ‘Certificat de remplacement’, as well as the date of issue of the initial proof of origin and its serial number.
3.
The name of the re-exporter shall be given in box 1 of the replacement certificate.
4.
The name of the final consignee may be given in box 2 of the replacement certificate.
5.
All particulars of the re-exported products appearing on the initial proof of origin shall be transferred to boxes 3 to 9 of the replacement certificate and references to the re-exporter’s invoice may be given in box 10 of the replacement certificate.
6.
The endorsement made by the customs office issuing the replacement certificate shall be placed in box 11 of the replacement certificate.
7.
The particulars in box 12 of the replacement certificate concerning the country of origin shall be identical to those particulars in the initial proof of origin. This box shall be signed by the re-exporter.
ANNEX 22-20

Requirements for drawing up replacement statements on origin
1.

Where a statement on origin is replaced, the re-consignor shall indicate the following on the initial statement on origin:
1. the particulars of the replacement statement(s);
2. his name and address;
3. the consignee or consignees in the Union or, where applicable, in Norway or Switzerland.
2.
The initial statement on origin shall be marked ‘Replaced’, ‘Remplacée’ or‘Sustituida’.
3.

The re-consignor shall indicate the following on the replacement statement on origin:
1. all particulars of the re-consigned products taken from the initial proof;
2. the date on which the initial statement on origin was made out;
3. the particulars of the initial statement on origin as set out in Annex 22-07, including — where appropriate — information about cumulation applied;
4. his name and address and, where applicable, his number of registered exporter;
5. the name and address of the consignee or consignees in the Union or, where applicable, in Norway or Switzerland;
6. the date and place of the replacement.
4.
The replacement statement on origin shall be marked ‘Replacement statement’, ‘Attestation de remplacement’ or ‘Comunicación de sustitución’.
ANNEX 23-01

Air transport costs to be included in the customs value
1.

The following table shows:
1. third countries listed by continents and zones (column 1);
2. the percentages which represent the part of the air transport costs to be included in the customs value (column 2).
2.
When goods are shipped from countries or airports not included in the following table, other than the airports referred to in paragraph 3, the percentage given for the airport nearest to that of departure shall be taken.
3.

As regards the French overseas departments which are part of the customs territory of the Union, the following rules shall apply:
1. for goods shipped directly from third countries to these departments, the whole of the air transport costs shall be included in the customs value;
2. for goods shipped from third countries to the European part of the Union after being transhipped or unloaded in one of those departments, only the air transport costs which would be incurred if the goods were destined to those departments shall be included in the customs value;
3. for goods shipped from third countries to those departments after being transhipped or unloaded in an airport of the European part of the Union, the air transport costs to be included in the customs value shall be the result of the application of the percentage given in the following table with reference to the flight from the airport of departure to the airport of transhipment or unloading.
The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document. Failing this certification, the provisions of Article 137 apply.
1 | 2
Country of dispatch | Percentage of total air transport costs to be included in the customs value
AMERICA |
Zone A Canada: Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto United States of America: Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, Chicago, Cincinnati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milwaukee, Minneapolis, Nashville, New Orleans, New York, Philadelphia, Pittsburgh, St Louis, Washington DC. Greenland | 70
Zone B Canada: Edmonton, Vancouver, Winnipeg United States of America: Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, San Francisco, Seattle Central America: all Countries South America: all Countries | 78
Zone C United States of America: Anchorage, Fairbanks, Honolulu, Juneau | 89
AFRICA |
Zone D Algeria, Egypt, Libya, Morocco, Tunisia | 33
Zone E Benin, Burkina Faso, Cameroon, Cape Verde, Central African Republic, Chad, Ivory Coast, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone, Sudan, Togo | 50
Zone F Burundi, Democratic Republic of Congo, Congo, Equatorial Guinea, Gabon, Kenya, Rwanda, Sao Tomé and Principe, Seychelles, Somalia, St. Helena, Tanzania, Uganda | 61
Zone G Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe | 74
ASIA |
Zone H Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Syria | 27
Zone I Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen | 43
Zone J Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan | 46
Zone K Russia: Novosibirsk, Omsk, Perm, Sverdlovsk Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan | 57
Zone L Russia: Irkutsk, Kirensk, Krasnoyarsk Brunei, China, Indonesia, Hong Kong, Kampuchea, Laos, Macao, Malaysia, Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, Vietnam | 70
Zone M Russia: Khabarovsk, Vladivostok Japan, Korea (North), Korea (South) | 83
AUSTRALIA and OCEANIA |
Zone N Australia and Oceania: all Countries | 79
EUROPE |
Zone O Russia: Gorky, Samara, Moscow, Orel, Rostov, Volgograd, Voronej Iceland, Ukraine | 30
Zone P Albania, Belarus, Bosnia-Herzegovina, Faroe Islands, former Yugoslav Republic of Macedonia, Kosovo, Moldova, Montenegro, North Macedonia, Norway, Serbia, Turkey | 15
Zone Q Switzerland | 5
ANNEX 23-02
LIST OF GOODS REFERRED TO IN ARTICLE 142(6)

Valuation of certain perishable goods imported on consignment in accordance with Article 74(2)(c) of the Code
1.
The following table shows the list of products and the respective periods for which the Commission will make available a Unit price to be used as the basis for the determination of the customs value of whole fruit and vegetables, of a single kind, imported on consignment only. In such a case, the customs declaration is definitive, as far as the determination of the customs value is concerned.
2.
For the purpose of determining the customs value of products referred to in the present annex and imported on consignment, a unit price per 100 kg net is established for each product. Such price is considered representative with respect to the importation of such products in the Union.
3.
The unit prices are used to determine the customs value of the imported goods for periods of 14 days, each period beginning on a Friday. The reference period for determining the unit prices is the preceding period of 14 days ending on the Thursday preceding the week during which new unit prices are to be established. In particular circumstances, the Commission may decide to extend the period of validity period for further 14 days. Member States will be promptly informed of such decision.
4.

The unit prices which the Member states supply to the Commission shall be calculated on the basis of the gross proceeds of sales recorded at the first commercial level after importation, and deducting the following elements from these figures:
- a marketing margin for the marketing centres,
- the costs of transport, insurance and associated costs within the customs territory,
- import duties and other charges which are not to be included in the customs value.
The Unit prices will be notified in Euro. If applicable, the rate of conversion to be used is that specified in Article 146.
5.
Member States may fix standard amounts for deduction in respect of transport, insurance and associated costs in accordance with point 4. Such standard amounts and the methods for calculating them shall be made known to the Commission.
6.
The prices are notified to the Commission (DG TAXUD) not later 12 noon on the Monday during the week in which the unit prices are made available. If that day is a non-working day, the notification will take place on the working day immediately preceding that day. The communication to the Commission will include also the indication of the approximate quantities of product on which the unit prices were calculated.
7.
Following receipt of the unit prices by the Commission, these figures are reviewed and subsequently disseminated via TARIC. Unit prices only apply if they are disseminated by the Commission.
8.
The Commission may decide not to accept, and consequently not to disseminate, the unit prices for one or more products where these prices would be significantly different in relation to the previous published prices, taking in particular account factors such as quantity and seasonality. Where necessary, the Commission will make enquiries with the relevant customs authorities to solve such cases.
9.
To assist this process, Member States shall supply annual import statistics, for the products listed in the following table before 30 September in the current year, with reference to the preceding year. These statistics will concern the total imported quantities of each product, and will also indicate the proportion of products imported on consignment.
10.
Based on such statistics, the Commission will establish which Member States will be in charge of notifying Unit prices for each product for the following year, informing them by 30 November at the latest.

LIST OF GOODS REFERRED TO IN ARTICLE 142 (6)
The description of goods in this table is purely indicative and without prejudice to the rules for the interpretation of the Combined Nomenclature. For the purposes of this Annex, the scope of the arrangements laid down in Article 142(6) shall be determined by the scope of the CN codes as they exist at the time of adoption of this Regulation.
CN (TARIC) Code | Description of Goods | Period of validity
0701 90 50 | New potatoes | 1.1 to 30.6
0703 10 19 | Onions (other than sets) | 1.1 to 31.12
0703 20 00 | Garlic | 1.1 to 31.12
0708 20 00 | Beans ( Vigna spp., Phaseolus spp .) | 1.1 to 31.12
0709 20 00 10 | Asparagus, green | 1.1 to 31.12
0709 20 00 90 | Asparagus, other | 1.1 to 31.12
0709 60 10 | Sweet peppers | 1.1 to 31.12
0714 20 10 | Sweet potatoes, fresh, whole, intended for human consumption | 1.1 to 31.12
0804 30 00 90 | Pineapples, other than dried | 1.1 to 31.12
0804 40 00 10 | Avocados, fresh | 1.1 to 31.12
0805 10 22 0805 10 24 0805 10 28 | Sweet oranges, fresh | 1.6 to 30.11
0805 21 10 10 0805 21 90 11 0805 21 90 91 | Mandarins (including tangerines and satsumas), fresh | 1.3 to 31.10
0805 22 00 11 | Monreales, fresh | 1.3 to 31.10
0805 22 00 20 | Clementines (other than monreales), fresh | 1.3 to 31.10
0805 29 00 11 0805 29 00 21 0805 29 00 91 | Wilkings and similar citrus hybrids, fresh | 1.3 to 31.10
0805 40 00 11 0805 40 00 31 | Grapefruit, including pomelos, fresh, white | 1.1 to 31.12
0805 40 00 19 0805 40 00 39 | Grapefruit, including pomelos, fresh, pink | 1.1 to 31.12
0805 50 90 10 | Limes (Citrus aurantifolia, Citrus latifolia) , fresh | 1.1 to 31.12
0806 10 10 | Table grapes | 21.11 to 20.7
0807 11 00 | Watermelons | 1.1 to 31.12
0807 19 00 50 | Amarillo, Cuper, Honey dew (including Cantalene), Onteniente, Piel de Sapo (including Verde Liso), Rochet, Tendral, Futuro | 1.1 to 31.12
0807 19 00 90 | Other melons | 1.1 to 31.12
0808 30 90 10 | Pears of the variety Nashi (Pyrus pyrifolia) ,Ya (Pyrus bretscheideri) | 1.5 to 30.6
0808 30 90 90 | Pears, other | 1.5 to 30.6
0809 10 00 | Apricots | 1.1 to 31.5 1.8 to 31.12
0809 30 10 | Nectarines | 1.1 to 10.6 1.10 to 31.12
0809 30 90 | Peaches | 1.1 to 10.6 1.10 to 31.12
0809 40 05 | Plums | 1.10 to 10.6
0810 10 00 | Strawberries | 1.1 to 31.12
0810 20 10 | Raspberries | 1.1 to 31.12
0810 50 00 | Kiwifruit | 1.1 to 31.12
ANNEX 32-01

GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE
I.

Undertaking by the guarantor
1.

The undersigned …
Resident
at …
hereby jointly and severally guarantees, at the office of guarantee of …
up to a maximum amount of …
in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland,
the Republic of North Macedonia
, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey
, the Principality of Andorra and the Republic of San Marino
, any amount for which the person providing this guarantee
: …
may be or become liable to the abovementioned countries for debt in the form of duty and other charges
with respect to the goods described below covered by the following customs operation
: …
Goods description: …
2.

The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures and temporary storage, that the situation of goods has been regularised.
At the request of the undersigned and for any reasons recognized as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
3.
This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.
4.

For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as
Country | Surname and forenames, or name of firm, and full address
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
Done at …
on …
…
(Signature)
II.

Approval by the office of guarantee
Office of guarantee …
Guarantor's undertaking approved on …to cover the customs operation effected under customs declaration/temporary storage declaration No …of …
…
(Stamp and Signature)
ANNEX 32-02

GUARANTOR'S UNDERTAKING — INDIVIDUAL GUARANTEE IN THE FORM OF VOUCHERS

COMMON/UNION TRANSIT PROCEDURE
I.

Undertaking by the guarantor
1.

The undersigned …
Resident at …
hereby jointly and severally guarantees, at the office of guarantee of …
in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland,
the Republic of North Macedonia
, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino
, any amount for which the holder of the procedure may be or become liable to the abovementioned countries for debt in the form of duty and other charges due in connection with the import or export of the goods placed under the Union or common transit procedure, in respect of which the undersigned has undertaken to issue individual guarantee vouchers up to a maximum of EUR
10 000
per voucher.
2.

The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested, up to EUR 10 000 per individual guarantee voucher, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has been discharged.
At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
3.
This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred
during the Union or common transit operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.
4.

For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as
Country | Surname and forenames, or name of firm, and full address
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
Done at …
on …
…
(Signature)
II.

Approval by the office of guarantee
Office of guarantee …
Guarantor's undertaking approved on …
…
(Stamp and Signature)
ANNEX 32-03

GUARANTOR'S UNDERTAKING — COMPREHENSIVE GUARANTEE
I.

Undertaking by the guarantor
1.

The undersigned …
Resident at …
hereby jointly and severally guarantees, at the office of guarantee of …
up to a maximum amount of …
in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Swedenand the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland,
the Republic of North Macedonia
, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey
, the Principality of Andorra and the Republic of San Marino
,
any amount for which the person providing this guarantee
: …may be or become liable to the abovementioned countries for debt in the form of duty and other charges
which may be or have been incurred with respect to the goods covered by the customs operations indicated in point 1a and/or point 1b.
The maximum amount of the guarantee is composed of an amount of:
…
1. being 100/50/30 %
of the part of the reference amount corresponding to an amount of customs debts and other charges which may be incurred, equivalent to the sum of the amounts listed in point 1a,
and
…
2. being 100/30 %
of the part of the reference amount corresponding to an amount of customs debts and other charges which have been incurred, equivalent to the sum of the amounts listed in point 1b,
1a.

The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which may be incurred are following for each of the purposes listed below :
1. temporary storage — …,
2. Union transit procedure/common transit procedure — …,
3. customs warehousing procedure — …,
4. temporary admission procedure with total relief from import duty — …,
5. inward processing procedure — …,
6. end-use procedure — …
7. if another — indicate the other kind of operation — ….
1b.

The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which have been incurred are following for each of the purposes listed below :
1. release for free circulation under normal customs declaration without deferred payment — …,
2. release for free circulation under normal customs declaration with deferred payment — …,
3. release for free circulation under a customs declaration lodged in accordance with Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of
9 October 2013
laying down the Union Customs Code — …,
4. release for free circulation under a customs declaration lodged in accordance with Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of
9 October 2013
laying down the Union Customs Code — …,
5. temporary admission procedure with partial relief from import duty — …,
6. end-use procedure — …
7. if another — indicate the other kind of operation — ….
2.

The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested up to the limit of the abovementioned maximum amount, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures, that the situation of goods has been regularised.
At the request of the undersigned and for any reasons recognized as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
This amount may not be reduced by any sums already paid under the terms of this undertaking unless the undersigned is called upon to pay a debt incurred during a customs operation commenced before the preceding demand for payment was received or within 30 days thereafter.
3.
This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt arising during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date.
4.

For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as
Country | Surname and forenames, or name of firm, and full address
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
Done at …
on …
…
(Signature)
II.

Approval by the office of guarantee
Office of guarantee …
Guarantor's undertaking accepted on …
…
(Stamp and Signature)
ANNEX 32-06

INDIVIDUAL GUARANTEE VOUCHER

Union/common transit

Technical requirements for voucher.
The voucher shall be printed on paper free of mechanical pulp, dressed for writing purposes and weighing at least 55 g/m2. It shall have a printed guilloche pattern background in red so as to reveal any falsification by mechanical or chemical means. The paper shall be white.

The format shall be 148 by 105 millimetres.
The voucher shall show the name and address of the printer, or a mark by which it may be identified, and an identification number.
ANNEX 33-03

Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
Letter heading of the coordination office initiating the dispute
Addressee: coordinating office covering the offices of temporary importation, or other coordinating office

SUBJECT: ATA CARNET — SUBMISSION OF CLAIM
Be informed that a claim for payment of duties and taxes under the ATA Convention/the Istanbul Convention was sent on … to our guaranteeing association in respect of:
1. ATA carnet No:
2. Issued by the Chamber of Commerce of:
City:
Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of carnet:
5. Date set for re-exportation :
6. Number of transit/import voucher :
7. Date of endorsement of voucher:
Signature and stamp of the issuing coordinating office.
…
ANNEX 33-04

Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet

TAXATION FORM
Of… No…
The following particulars must be given in the order shown:
1. ATA carnet No:
…
2. Number of transit/import voucher :
… …
3. Date of endorsement of voucher:
…
4. Holder and address:
…
5. Chamber of commerce:
…
6. Country of origin:
…
7. Date of expiry of carnet:
…
8. Date set for the re-exportation of the goods:
…
9. Customs office of entry:
…
10. Customs office of temporary admission:
…
11. Trade description of goods:
… … …
12. CN code:
…
13. Number of pieces:
…
14. Weight or volume:
…
15. Value:
…
16. Breakdown of duties and taxes:
…
Type Taxable amount Rate Amount Exchange rate
Total:
(Total in words:…)
17. Customs office:
…
Place and date:
…
SignatureStamp
ANNEX 33-05

Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet
Letter heading of the coordinating office of the second Member State submitting the claim
Addressee: coordinating office of the first Member State submitting the original claim.

SUBJECT: ATA CARNET — DISCHARGE
Be informed that a claim for payment of duties and taxes under the ATA Convention/Istanbul Convention was sent on … to our guaranteeing association in respect of:
1. ATA carnet No:
2. Issued by the Chamber of Commerce of:
City:
Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of the carnet:
5. Date set for re-exportation :
6. Number of transit/import voucher :
7. Date of endorsement of voucher:
The present note discharges your responsibility in this file.
Signature and stamp of issuing coordinating office.
ANNEX 33-06

Request for supplementary information where goods are situated in another Member State
ANNEX 33-07

EUROPEAN UNION REPAYMENT OR REMISSION OF DUTY
ANNEX 51-01

STATUS REGISTRATION DOCUMENT
ANNEX 61-02

Banana weighing certificates — specimen
ANNEX 61-03

Banana weighing certificate — procedure
For the purposes of Article 252, the net weight of each consignment of fresh bananas shall be determined by authorised weighers at any place of unloading in accordance with the procedure laid down below.
For the purposes of this Annex and of Article 252, the following definitions shall apply:
1. ‘net weight of fresh bananas’ means the weight of the bananas themselves without packing materials and packing containers of any kind;
2. ‘consignment of fresh bananas’ means the consignment comprising the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees;
3. ‘place of unloading’ means any place where a consignment of fresh bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked.
1. A sample of units of packed bananas shall be selected for each type of packaging and for each origin. The sample of units of packed bananas to be weighed shall constitute a representative sample of the consignment of fresh bananas. It shall contain at least the quantities indicated below:
Number of units of packed bananas (by type of packaging and origin) | Number of units of packed bananas to be inspected
— up to 400 | 3
— from 401 to 700 | 4
— from 701 to 1 100 | 6
— from 1 101 to 2 200 | 8
— from 2 201 to 4 400 | 10
— from 4 401 to 6 600 | 12
— more than 6 600 | 14
2. The net weight shall be determined as follows:
  1. by weighing each unit of packed bananas to be inspected (gross weight);
  2. by opening at least one unit of packed bananas, then calculating the weight of the packaging;
  3. the weight of that packaging shall be accepted for all packaging of the same type and origin, and shall be deducted from the weight of all the units of packed bananas weighed;
  4. the average net weight per unit of packed bananas thus established for each type and origin, based on the weight of the samples checked, shall be accepted as the basis for determining the net weight of the consignment of fresh bananas.
3. Where the customs authority does not check the banana weighing certificates contemporaneously, the net weight declared on such certificates shall be acceptable to customs authorities provided that the difference is not more or less than 1 % between the declared net weight and the average net weight established by customs authorities.
4. The banana weighing certificate shall be presented to the customs office at which the declaration for release for free circulation is submitted. The customs authorities shall apply the results of the sampling shown on the banana weighing certificate to the whole consignment of fresh bananas to which that certificate relates.
ANNEX 62-02

INF 3 — Returned goods information sheet

NOTE CONCERNING INFORMATION SHEET INF 3
1.
The forms shall be printed on white paper, free of mechanical pulp, dressed for writing purposes and shall weigh at least 40 g/m2.
2.
The size of the forms shall be 210 × 297 mm, a maximum tolerance in the length of between – 5 and 8 mm being allowed; the layout of the forms must be strictly observed, except in respect of the size of boxes 6 and 7.
3.
Member States shall be responsible for taking the necessary steps to have the forms printed. Each form shall bear an individual serial number, which may be pre-printed.
4.
The forms shall be printed in one of the official languages of the Union accepted by the competent authorities of the Member State of export. They shall be completed in the same language as that in which they are printed. Where necessary, the competent authorities of the customs office of re-import in which information sheet INF 3 is required to be produced may request its translation into its official language or one of its official languages.
ANNEX 72-01

YELLOW LABEL
Colour: black letters on a yellow background
ANNEX 72-02

YELLOW LABEL
Colour: black letters on a yellow background
ANNEX 72-03
ANNEX 72-04

BUSINESS CONTINUITY PROCEDURE FOR UNION TRANSIT
PART I
CHAPTER I

General provisions
1.

This Annex lays down specific provisions for use of the business continuity procedure, under Article 291 of this Regulation, for the holders of the procedure, including authorised consignors, in the event of a temporary failure of:
- the electronic transit system,
- the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques, or
- the electronic connection between the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques and the electronic transit system.
2.
Transit declarations.
2.1.

The transit declaration used in a business continuity procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the customs office of transit, at the customs office of destination and upon arrival at the authorised consignee. For this reason the used documents are limited to the following:
- a Single Administrative Document (SAD), or
- a SAD printed out on plain paper by the computerised system of the economic operator, as foreseen in Annex B-01 to Delegated Regulation (EU) 2015/2446, or
- a Transit Accompanying Document (TAD)/Transit/security Accompanying Document (TSAD), supplemented, if necessary by List of items (LoI) or Transit/Security List of items (TSLoI).
2.2.
The transit declaration may be supplemented by one or more continuation sheets using the form set out in Annex B-01 to Delegated Regulation (EU) 2015/2446. The forms shall be an integral part of the declaration. Loading lists complying with Part II, Chapter IV of this Annex and drawn up using the form set out in Part II, Chapter III of this Annex may be used instead of continuation sheets as the descriptive part of a written transit declaration, of which they shall be an integral part.
2.3.
For the implementation of point 2.1 of this Annex, the transit declaration shall be completed in accordance with Annexes B to Delegated Regulation (EU) 2015/2446 and B to this Regulation.
CHAPTER II

Implementing rules
3.
Unavailability of the electronic transit system.
3.1.

The rules shall be applied as follows:
- the transit declaration shall be completed and submitted to the customs office of departure in copies 1, 4 and 5 of the SAD in accordance with Annex B-01 to Delegated Regulation (EU) 2015/2446 or in two copies of the TAD/TSAD, supplemented, if necessary, by LoI or TSLoI, in accordance with Annexes B-02, B-03, B-04 and B-05,
- the transit declaration shall be registered in box C using a system of numbering different from that used in the electronic transit system,
- the business continuity procedure shall be indicated on the copies of the transit declaration with one of the stamps using the forms set out in Part II, Chapter I of this Annex, in box A of the SAD or instead of the MRN and the barcode on the TAD/TSAD,
- the authorised consignor shall fulfil all the obligations and conditions regarding the entries to be made in the declaration and the use of the special stamp referred to in points 22 to 25 of this Annex using respectively boxes C and D,
- the transit declaration shall be stamped either by the customs office of departure in case of the standard procedure or by the authorised consignor where Article 233(4)(a) of the Code applies.
3.2.
Where the decision to apply the business continuity procedure is taken, any transit data with LRN or MRN allocated to the transit operation shall be withdrawn from the electronic transit system on the basis of information provided by a person who lodged that transit data into the electronic transit system.
3.3.
The customs authority shall monitor the use of the business continuity procedure in order to avoid its misuse.
4.

Unavailability of the computerised system used by the holders of the procedure for lodging the Union transit declaration data by means of electronic data-processing techniques or of the electronic connection between that computerised system and the electronic transit system:
- the provisions set out in point 3 of this Annex shall be applied,
- the holder of the procedure shall inform the customs authority when his computerised system or the electronic connection between that computerised system and the electronic transit system are available again.
5.

Unavailability of the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system.
Where the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system are unavailable the following procedure shall apply:
- the provisions set out in point 4 of this Annex shall be applied,
- when the authorised consignor makes more than 2 % of his declarations in a year under the business continuity procedure, the authorisation shall be reviewed in order to assess whether its conditions are still met.
6.

Data-capture by the customs authority.
However, in the cases referred to in points 4 and 5 of this Annex, the customs authority may allow the holder of the procedure to submit the transit declaration in one copy (making use of the SAD or the TAD/TSAD) to the customs office of departure in order to have it processed by the electronic transit system.
CHAPTER III

Operation of the procedure
7.

Furnishing of an individual guarantee by a guarantor.
Where the customs office of guarantee is not the customs office of departure for the transit operation, it shall keep a copy of the guarantor’s undertaking. The holder of the procedure shall present the original to the customs office of departure, where it shall be retained. If necessary the customs office of departure may request a translation into the official language, or one of the official languages, of the country concerned.
8.

Signing of the transit declaration and undertaking of the holder of the procedure.
By signing the transit declaration the holder of the procedure assumes responsibility for:
- the accuracy of the information given in the declaration,
- the authenticity of the documents presented,
- compliance with all the obligations relating to the entry of the goods under the transit procedure.
9.

Identification measures.
Where Article 302 of this Regulation applies, the customs office of departure shall enter the following phrase against the ‘seals affixed’ heading in box ‘D. Control by office of departure’ of the transit declaration:
- Waiver — 99201.
10.

Entries in the transit declaration and release of the goods.
- The customs office of departure shall record the results of the verification on each copy of the transit declaration.
- Where the findings of the verification are consistent with the declaration the customs office of departure shall release the goods and record the date on the copies of the transit declaration.
11.
Goods placed under the transit procedure shall be carried under cover of copies 4 and 5 of the SAD or under cover of one copy of the TAD/TSAD given to the holder of the procedure by the customs office of departure. Copy 1 of the SAD and the copy of TAD/TSAD shall remain at the customs office of departure.
12.
Customs office of transit.
12.1.
The carrier shall present a transit advice note made out on a form set out in Part II, Chapter V of this Annex to each customs office of transit, which shall retain it. Instead of the transit advice note a photocopy of copy 4 of the SAD or a photocopy of the copy of the TAD/TSAD may be presented and retained by the customs office of transit.
12.2.
Where goods are carried via the customs office of transit other than that declared, the actual customs office of transit shall inform the customs office of departure.
13.
Presentation at the customs office of destination.
13.1.
The customs office of destination shall register the copies of the transit declaration, record on them the date of arrival and enter the details of controls carried out.
13.2.

A transit operation may end at an office other than the customs office declared in the transit declaration. That office shall then become the actual customs office of destination.
Where the actual customs office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the customs office declared, the actual customs office shall enter in box ‘I. Control by office of destination’ of the transit declaration the following endorsement in addition to the usual observations it is required to make:
- Differences: customs office where goods were presented …… (customs office reference number) —99 203.
13.3.

Where the second paragraph of point 13.2 of this Annex applies and where the transit declaration bears the following statement, the actual customs office of destination shall keep the goods under its control and not allow their removal other than to the Member State having jurisdiction over the customs office of departure, unless specifically authorised by the latter:
- Exit from the Union subject to restrictions or charges under Regulation/Directive/Decision No ... —99 204.
14.

Receipt.
The receipt may be made out on the back of copy 5 of the SAD, in the space provided or in the form set out in Annex 72-03.
15.

Return of copy 5 of the SAD or the copy of the TAD//TSAD.
The competent customs authority of the Member State of destination shall return copy 5 of the SAD to the customs authority in the Member State of departure without delay and at most within 8 days of the date when the operation ended. Where the TAD/TSAD is used it is the copy of the TAD/TSAD presented which is returned under the same conditions as copy 5.
16.

Informing the holder of the procedure and alternative proof of the end of the procedure.
Where the copies referred to in point 15 of this Annex are not returned to the customs authority of the Member State of departure within 30 days of the time limit for presentation of the goods at the customs office of destination, that authority shall inform the holder of the procedure and ask him to furnish proof that the procedure has ended correctly.
17.
Enquiry procedure.
17.1.

Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Member State of departure shall immediately request the information needed to discharge the procedure. Where during the steps of an enquiry procedure it is established that the Union transit procedure cannot be discharged, the customs authority of the Member State of departure shall establish whether a customs debt has been incurred.
If a customs debt has been incurred, the customs authority of the Member State of departure shall take the following measures:
- identify the debtor,
- determine the customs authorities responsible for notification of the customs debt in accordance with Article 102(1) of the Code.
17.2.
If, before the expiry of those time-limits, the customs authority of the Member State of departure receives information that the Union transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay.
17.3.
The enquiry procedure shall likewise be initiated when it is discovered subsequently that proof of the end of the transit procedure has been forged and that the enquiry procedure is necessary to meet the objectives of point 17.1 of this Annex.
18.
Guarantee — Reference amount.
18.1.
For the application of Article 156 the holder of the procedure shall ensure that the amount at stake does not exceed the reference amount, taking into account also any operations for which the procedure is not yet ended.
18.2.
The holder of the procedure shall inform the customs office of guarantee when the reference amount falls below a level sufficient to cover his transit operations.
19.
Comprehensive guarantees certificates, guarantee waiver certificates and individual guarantee vouchers.
19.1.

The following shall be presented to the customs office of departure:
- comprehensive guarantee certificate, in the form set out in Chapter VI,
- guarantee waiver certificates, in the form set out in Chapter VII,
- individual guarantee voucher, in the form set out in Annex 32-06.
19.2.
Particulars of the certificates and the voucher shall be entered on transit declarations.
19.3.

The period of validity of a comprehensive guarantee certificate or a guarantee waiver certificate shall not exceed five years. However, that period may be extended by the customs office of guarantee for one further period not exceeding five years.
Where during the period of validity of the certificate the customs office of guarantee is informed that the certificate, as a result of numerous changes, is not sufficiently legible and may be rejected by the customs office of departure, the customs office of guarantee shall invalidate the certificate and issue a new one, if appropriate.
Certificates with a period of validity of two years shall remain valid. Their period of validity may be extended by the customs office of guarantee for a second period not exceeding five years.
19.4.

From the effective date of revocation of an authorisation to use a comprehensive guarantee or revocation and cancellation of an undertaking provided in case of a comprehensive guarantee, any issued certificates may not be used to place goods under the Union transit procedure and shall be returned by the holder of the procedure to the customs office of guarantee without delay.
Each Member State shall provide to the Commission information about the means by which certificates that remain valid and have not yet been returned or that have been declared as stolen, lost or falsified may be identified. The Commission shall inform the other Member States accordingly.
20.
Special loading lists.
20.1.

The customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Part II, Chapter III of this Annex.
Such lists can be used only where:
- they are produced by the companies which use an electronic data-processing system to keep their records,
- they are designed and completed in such a way that they can be used without difficulty by the customs authority,
- they include, for each item, the information required in Part II, Chapter IV of this Annex.
20.2.
Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be allowed for use as loading lists under point 20.1 of this Annex, even where such lists are produced by the companies not using an electronic data-processing system to keep their records.
20.3.
The holder of the procedure which uses an electronic data-processing system to keep his records and already uses special loading lists, may also use them for Union transit operations involving only one type of goods if this facility is made necessary by the system of the holder of the procedure.
21.

Use of seals of a special type.
The holder of the procedure shall enter, against the heading ‘seals affixed’ in box ‘D. Control by office of departure’ of the transit declaration, the number and the individual seal identifiers of the seals affixed.
22.
Authorised consignor — Pre-authentication and formalities at departure.
22.1.

For the application of points 3 and 5 of this Annex the authorisation shall stipulate that box ‘C. Office of departure’ of the transit declaration shall:
- be stamped in advance with the stamp of the customs office of departure and signed by an official of that office, or
- be stamped by the authorised consignor with a special stamp approved by the competent authority and using the form set out in Part II, Chapter II of this Annex. The stamp may be pre-printed on the forms where a printer approved for that purpose is used.
The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation.
22.2.
The customs authority may prescribe the use of forms bearing a distinctive mark as a means of identification.
23.

Authorised consignor — Security measures for the stamp.
The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the customs office of departure or a special stamp.
He shall inform the customs authority of the security measures he is taking to apply in accordance with the first subparagraph.
23.1.
In the event of the misuse by any person of forms stamped in advance with the stamp of the customs office of departure or with a special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the customs authority by whom he was authorised that he took the measures requested of him under point 23.
24.
Authorised consignor — Information to be entered on declarations.
24.1.

Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 298 of this Regulation and, in box ‘D. Control by office of departure’, the period prescribed in accordance with Article 297 of this Regulation within which the goods shall be presented at the customs office of destination, the identification measures applied and the following endorsement:
- Authorised consignor — 99206
24.2.
Where the competent authority of the Member State of departure checks a consignment before its departure, it shall record the fact on the declaration, in box ‘D. Control by office of departure’.
24.3.
Following consignment, copy 1 of the SAD or the copy of the TAD/TSAD shall be delivered without delay to the customs office of departure according to the rules laid down in the authorisation. The other copies shall accompany the goods in accordance with point 11 of this Annex.
25.
Authorised consignor — Waiver of signature.
25.1.
The authorised consignor may be allowed by the customs authority not to sign transit declarations bearing the special stamp referred to in Chapter II of Part II of this Annex which are made out by the electronic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authority a written undertaking acknowledging that he is the holder of the procedure for all transit operations carried out under cover of transit declarations bearing the special stamp.
25.2.

Transit declarations made out in accordance with point 25.1 of this Annex shall contain, in the box reserved for the signature of the holder of the procedure, the following phrase:
- Signature waived — 99207.
26.
Authorised consignee — Obligations.
26.1.
When the goods arrive at a place specified in the authorisation the authorised consignee shall without delay inform the customs office of destination about such arrival. He shall indicate the date of arrival, the condition of any seals affixed and any irregularity on copies 4 and 5 of the SAD or on the copy of the TAD/TSAD, which accompanied the goods, and deliver them to the customs office of destination according to the rules laid down in the authorisation.
26.2.
The customs office of destination shall make the entries provided for in point 13 of this Annex on copies 4 and 5 of the SAD or on the copy of the TAD/TSAD.
PART II
CHAPTER I

Specimens of stamps used for business continuity procedure
1.

Stamp No 1
(dimensions: 26 × 59 mm)
2.

Stamp No 2
(dimensions: 26 × 59 mm)
CHAPTER II

Specimen of a special stamp used by authorised consignor/authorised issuer
(dimensions: 55 × 25 mm)
1.
Coat of arms or any other signs or letter characterising the country
2.
Reference number of the customs office of departure
3.
Declaration number
4.
Date
5.
Authorised consignor/authorised issuer
6.
Authorisation number
CHAPTER III

Loading list
CHAPTER IV

Explanatory note on the loading list
Section 1
1.

Definition
1.1.
The loading list means a document having the characteristics described in this Annex.
1.2.
It can be used with the transit declaration within the framework of the application of point 2.2 of this Annex.
2.

Loading list form
2.1.
Only the front of the form may be used as a loading list.
2.2.

The features of a loading list are:
1. the heading ‘Loading list’;
2. a 70 × 55 mm box divided into an upper part of 70 by 15 mm and a lower part of 70 by 40 mm;
3. columns with the following headings in the following order:
  - serial number,
  - marks, numbers, number and kind of packages, goods description,
  - country of dispatch/export,
  - gross mass (kg),
  - reserved for the administration.
Users may adjust the width of the columns to their needs. However, the column headed ‘reserved for the administration’ must always be at least 30 mm wide. Users may also decide for themselves how to use the spaces other than those referred to in points (a), (b) and (c).
2.3.
A horizontal line must be drawn immediately under the last entry and any spaces not used must be scored through to prevent later additions.
Section 2
Particulars to be entered in the different headings
1.

Box
1.1.

Upper part
Where a loading list accompanies a transit declaration, the holder of the procedure shall enter ‘T1’, ‘T2’ or ‘T2F’ in the upper part of the box.
1.2.

Bottom part
The particulars listed in paragraph 4 of Section III below must be entered in this part of the box.
2.

Columns
2.1.

Serial number
Every item shown on the loading list shall be preceded by a serial number.
2.2.

Marks, numbers, number and kind of packages, goods description
The particulars required shall be given in accordance with Annex B to Delegated Regulation (EU) 2015/2446.
Where a loading list accompanies a transit declaration, the list must include the information entered in boxes 31 (Packages and description of goods), 40 (Summary declaration/previous document), 44 (Additional information, documents produced, certificates and authorisations) and, where appropriate, 33 (Commodity code) and 38 (Net mass (kg)) of the transit declaration.
2.3.

Country of dispatch/export
Enter the name of the Member State from which the goods are being consigned or exported.
2.4.

Gross mass (kg)
Enter the details entered in box 35 of the SAD (see Annex B to Delegated Regulation (EU) 2015/2446).
Section 3

Use of loading lists
1.
A transit declaration may not have both a loading list and one or more continuation sheets attached to it.
2.
Where a loading list is used, boxes 15 (Country of dispatch/export), 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and, where appropriate, 44 (Additional information, documents produced, certificates and authorisations) of the transit declaration form shall be struck through and box 31 (Packages and description of goods) may not be used to enter the marks, numbers, number and kind of packages or goods description. A reference to the serial number and the symbol of the different loading lists shall be entered in box 31 (Packages and goods description) of the transit declaration.
3.
The loading list must be produced in the same number of copies as the copies of a transit declaration to which it relates.
4.

When a transit declaration is registered the loading list must be given the same registration number as the copies of the transit declaration to which it relates. This number must be entered by using a stamp which includes the name of the customs office of departure, or by hand. If entered by hand, it shall be endorsed by the official stamp of the customs office of departure.
It is not obligatory for an official of the customs office of departure to sign the forms.
5.
Where several loading lists are attached to one transit declaration, the lists shall bear a serial number allocated by the holder of the procedure, and the number of loading lists attached shall be entered in box 4 (Loading lists).
6.
The forms of the loading list shall be printed on paper dressed for writing purposes, weighing at least 40 g/m2 and sufficiently strong to prevent easy tearing or creasing in normal use. The colour may be decided by those concerned. The format of the forms shall be 210 by 297 mm, with a maximum tolerance of 5 mm less and 8 mm more on the length.
CHAPTER V

Transit advice note
CHAPTER VI

Comprehensive guarantee certificate
CHAPTER VII

Guarantee waiver certificate
CHAPTER VIII

Explanatory note on comprehensive guarantee certificates and guarantee waiver certificates
1.

Particulars to be entered on the front of a certificate
Once issued, there shall be no amendment, addition or deletion to the remarks in boxes 1 to 8 of the comprehensive guarantee certificate and boxes 1 to 7 of the guarantee waiver certificate.
1.1.

Currency code
Member States shall enter in box 6 of the comprehensive guarantee certificate and in box 5 of the guarantee waiver certificate the ISO ALPHA3 (ISO 4217) code of the currency used.
1.2.

Endorsements
Where the holder of the procedure has undertaken to lodge all his transit declarations at a specific customs office of departure, the name of the office must be entered in capitals in box 8 of the comprehensive guarantee certificate or box 7 of the guarantee waiver certificate, as appropriate.
1.3.

Endorsement of certificates in the event of their validity being extended
Where the period of validity of a certificate is extended, the customs office of guarantee must endorse box 9 of the comprehensive guarantee certificate or box 8 of the guarantee waiver certificate, as appropriate.
2.

Particulars to be entered on the back of a certificate — persons authorised to sign transit declarations
2.1.
When a certificate is issued, or at any time during its period of validity, the holder of the procedure must enter on the back the names of the persons he authorises to sign transit declarations. Each of these entries must comprise the surname and first name of the authorised person and a specimen of his signature and each must be countersigned by the holder of the procedure. The holder of the procedure has the option of striking through any boxes he does not wish to use.
2.2.
The holder of the procedure may revoke such authorisations at any time.
2.3.
Any person whose name has been entered on the back of a certificate of this kind which is presented at the customs office of departure is the authorised representative of the holder of the procedure.
3.

Technical requirements
3.1.

The forms for comprehensive guarantee certificates and guarantee waiver certificates shall be printed on white paper free of mechanical pulp and weighing at least 100 g/m2. Both sides shall have a printed guilloche pattern background so as to reveal any falsification by mechanical or chemical means. The printing shall be:
- in green for comprehensive guarantee certificates,
- in pale blue for guarantee waiver certificates.
3.2.
The format of the forms shall be 210 by 148 mm.
3.3.
The Member States shall be responsible for printing the forms or having them printed. Each certificate shall bear a serial identification number.
3.4.
No erasures or alterations shall be made. Amendments shall be made by striking out the incorrect particulars and, where appropriate, adding those required. Any such amendment shall be signed by the person making the amendment and endorsed by the customs authority.
Recommendation 16 on UN/LOCODE — CODE FOR PORTS AND OTHER LOCATIONS.
Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (OJ L 150, 20.5.2014, p. 1).
Council Regulation (EC) No 150/2003 of 21 January 2003 suspending import duties on certain weapons and military equipment (OJ L 25, 30.1.2003, p. 1).
The present application form is common to the GSP schemes of four entities: the Union (EU), Norway, Switzerland and Turkey (
‘
the entities
’
). Please note, however, that the respective GSP schemes of these entities may differ in terms of country and product coverage. Consequently, a given registration will only be effective for the purpose of exports under the GSP scheme(s) that consider(s) your country as a beneficiary country.
When applications to become a registered exporter or other exchanges of information between registered exporters and competent authorities in beneficiary countries or customs authorities in Member States are made using electronic data-processing techniques, the signature and stamp referred to in boxes 5, 6 and 7 shall be replaced by an electronic authentication.
When applications to become a registered exporter or other exchanges of information between registered exporters and competent authorities in beneficiary countries or customs authorities in Member States are made using electronic data-processing techniques, the signature and stamp referred to in boxes 5, 6 and 7 shall be replaced by an electronic authentication.
Where the statement on origin replaces another statement in accordance with paragraphs (2) and (3) Article 101 of Implementing Regulation (EU) 2015/2447, the replacement statement on origin shall bear the mention
‘
Replacement statement
’
or
‘
Attestation de remplacement
’
or
‘
Comunicación de sustitución
’
. The replacement shall also indicate the date of issue of the initial statement and all other necessary data in accordance with the second subparagraph of Article 101(1) of Implementing Regulation (EU) 2015/2447.
Where the statement on origin replaces another statement in accordance with sub-paragraph 1 of Article 101(2) and paragraph (3) of Article 101, both of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by his number of registered exporter.
Where the statement on origin replaces another statement in accordance with sub-paragraph 2 of Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by the mention (French version) ‘agissant sur la base de l’attestation d’origine établie par [nom et adresse complète de l’exportateur dans le pays bénéficiaire], enregistré sous le numéro suivant [Numéro d’exportateur enregistré dans le pays bénéficiaire]’, (English version) ‘acting on the basis of the statement on origin made out by [name and complete address of the exporter in the beneficiary country], registered under the following number [Number of Registered Exporter of the exporter in the beneficiary country]’, (Spanish version) ‘actuando sobre la base de la comunicación extendida por [nombre y dirección completa del exportador en el país beneficiario], registrado con el número siguiente [Número de exportador registrado del exportador en el país beneficiario]’.
Where the statement on origin replaces another statement in accordance with Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods shall indicate the number of registered exporter only if the value of originating products in the initial ċonsignment exceeds EUR 6 000.
Country of origin of products to be indicated. When the statement on origin relates to products originating in the Union, the exporter must indicate the origin by means of the symbol
‘
EU
’
. When the statement on origin relates, in whole or in part, to products originating in Ceuta and Melilla as referred to in Article 112 of Implementing Regulation (EU) 2015/2447, the exporter must indicate the origin by means of the symbol
‘
CM
’.
Products wholly obtained: enter the letter ‘P’; Products sufficiently worked or processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’9618).
Where appropriate, the above mention shall be replaced with one of the following indications:
1. In the case of bilateral cumulation: ‘EU cumulation’, ‘Cumul UE’ or ‘Acumulación UE’.
2. In the case of cumulation with Norway, Switzerland or Turkey: ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’, ‘Acumulación Suiza’, or ‘Acumulación Turquía’.
3. In the case of regional cumulation: ‘regional cumulation’, ‘cumul regional’ or ‘Acumulación regional’.
4. In the case of extended cumulation: ‘extended cumulation with country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.
When the invoice declaration is made out by Union's approved exporter within the meaning of Article 77(4) of Implementing Regulation (EU) 2015/2447, the authorisation number of the approved exporter must be entered in this space. When (as will always be the case with invoice declarations made out in beneficiary countries) the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
Country of origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 112 of Implementing Regulation (EU) 2015/2447, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol
‘
CM
’ .
Where appropriate, enter one of the following indications:
‘
EU cumulation
’ , ‘
Norway cumulation
’ , ‘
Switzerland cumulation
’ , ‘
Turkey cumulation
’ , ‘
regional cumulation
’ , ‘
extended cumulation with country x
’
or
‘
Cumul UE
’ , ‘
Cumul Norvège
’ , ‘
Cumul Suisse
’ , ‘
Cumul Turquie
’ , ‘
cumul regional
’ , ‘
cumul étendu avec le pays x
’
or
‘
Acumulación UE
’ , ‘
Acumulación Noruega
’ , ‘
Acumulación Suiza
’ , ‘
Acumulación Turquía
’ , ‘
Acumulación regional
’ , ‘
Acumulación ampliada con en país x
’ .
If the invoice declaration is made out in the context of another preferential trade agreement, the reference to the Generalised System of Preferences shall be replaced by the reference to this other preferential trade agreement.
These indications may be omitted if the information is contained on the document itself.
See Article 77(7) of Implementing Regulation (EU) 2015/2447 (concerns approved European Union's exporters only). In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets must be omitted or the space left blank.
Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
These indications may be omitted if the information is contained on the document itself.
See Article 119(5). In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
Surname and forename or name of firm.
Full address.
Delete the name/names of the State/States on whose territory the guarantee may not be used.
The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations.
Surname and forename, or name of firm and full address of the person providing the guarantee.
5a
Applicable with respect to the other charges due in connection with the import or export of the goods where the guarantee is used for the placing of goods under the Union/common transit procedure or may be used in more than one Member State.
Enter one of the following customs operations:
1. temporary storage,
2. Union transit procedure/common transit procedure,
3. customs warehousing procedure,
4. temporary admission procedure with total relief from import duty,
5. inward processing procedure,
6. end-use procedure,
7. release for free circulation under normal customs declaration without deferred payment,
8. release for free circulation under normal customs declaration with deferred payment,
9. release for free circulation under a customs declaration lodged in accordance with Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of
9 October 2013
laying down the Union Customs Code,
10. release for free circulation under a customs declaration lodged in accordance with Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of
9 October 2013
laying down the Union Customs Code,
11. temporary admission procedure with partial relief from import duty,
12. if another — indicate the other kind of operation.
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of point 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
The person signing the document must enter the following by hand before his or her signature:
‘
Guarantee for the amount of …
’
(the amount being written out in letters).
To be completed by the office where the goods were placed under the procedure or were in temporary storage.
Surname and forename or name of firm.
Full address.
The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations.
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of point 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
The signature must be preceded by the following in the signatory's own handwriting:
‘
Valid as guarantee voucher
’ .
Surname and forename or name of the firm.
Full address.
Delete the name/names of the country/countries on whose territory the guarantee may not be used.
The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations.
Surname and forename or name of the firm, and full address of the person providing the guarantee.
Applicable with respect to the other charges due in connection with the import or export of the goods where the guarantee is used for the placing of goods under the Union/common transit procedure or may be used in more than one Member State or one Contracting Party.
Delete what does not apply.
Delete what does not apply.
Procedures other than common transit apply solely in the European Union.
Procedures other than common transit apply solely in the European Union.
For amounts declared in a customs declaration for the end-use procedure.
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the place in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
The person signing the document must enter the following, by hand, before his or her signature:
‘
Guarantee for the amount of …
’
(the amount being written out in letters).
Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
Enter date of dispatch.
Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
Delete whichever is not applicable.
Delete whichever is inapplicable.
Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
Enter date of dispatch.
Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
Delete whichever is not applicable.
Substituted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.
Substituted by Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union.
Inserted by Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union.
Inserted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.
Substituted by Commission Implementing Regulation (EU) 2018/604 of 18 April 2018 amending Implementing Regulation (EU) 2015/2447 as regards the procedural rules to facilitate the establishment in the Union of the preferential origin of goods, and repealing Regulations (EEC) No 3510/80 and (EC) No 209/2005.
Inserted by Commission Implementing Regulation (EU) 2018/604 of 18 April 2018 amending Implementing Regulation (EU) 2015/2447 as regards the procedural rules to facilitate the establishment in the Union of the preferential origin of goods, and repealing Regulations (EEC) No 3510/80 and (EC) No 209/2005.
Substituted by Commission Implementing Regulation (EU) 2020/893 of 29 June 2020 amending Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.
Deleted by Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union.
Words in Annex 12-1 Title II substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(5)(b)(i) (as inserted by S.I. 2020/1379, regs. 1(3), 5(2)); 2020 c. 1, Sch. 5 para. 1(1)
Words in Annex 12-1 Title II omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(5)(b)(ii) (as inserted by S.I. 2020/1379, regs. 1(3), 5(2)); 2020 c. 1, Sch. 5 para. 1(1)
Word in Annex 12-1 Title II omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(5)(b)(ii) (as inserted by S.I. 2020/1379, regs. 1(3), 5(2)); 2020 c. 1, Sch. 5 para. 1(1)
Words in Annex 12-1 Title II omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(5)(b)(ii) (as inserted by S.I. 2020/1379, regs. 1(3), 5(2)); 2020 c. 1, Sch. 5 para. 1(1)
Words in Annex 12-1 Title II omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(5)(c) (as inserted by S.I. 2020/1379, regs. 1(3), 5(2)); 2020 c. 1, Sch. 5 para. 1(1)
Words in Annex 12-1 Title II substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(5)(d) (as inserted by S.I. 2020/1379, regs. 1(3), 5(2)); 2020 c. 1, Sch. 5 para. 1(1)
Annex 12-3 revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(2); 2020 c. 1, Sch. 5 para. 1(1)
Words in Annex 12-1 Title 1 revoked (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 5(5)(a) (as inserted by S.I. 2020/1379, regs. 1(3), 5(2)); 2020 c. 1, Sch. 5 para. 1(1)
Annex B omitted (30.1.2025 with effect in respect of goods that are brought into Great Britain on or after 31.1.2025) by virtue of The Customs (Safety and Security Procedures) Regulations 2025 (S.I. 2025/20), regs. 1(1), 3(3) (with reg. 1(2))