Commission Delegated Regulation (EU) 2016/341Show full title

ANNEX 13 U.K. INFORMATION SHEETS The Appendix contains a table of correspondence

NOTES U.K.

A. General notes U.K.

1.

The part of the sheet requesting information (boxes 1 to 7) shall be filled in either by the holder or by the office requesting the information.

2.

The form must be filled in so that it is legible and indelible, preferably using a typewriter. It shall not contain any erasures or overwritten words. Corrections should be made by crossing out the wrong words and adding further particulars, if necessary. Corrections must be initialled by the person filling in the sheet and endorsed by the customs office.

B. Special notes referring to the relevant box numbers U.K.

1.

Give the name, address and the name of the Member State. This item may be left blank when the application is made by the customs office of the Member State requesting the information.

2.

Give the name, address and the name of the Member State, of the customs office to whom the application is made.

4.

Give the name, address and the name of the Member State of the customs office requesting the information. This item is left blank when the application is made by the holder.

5.

Give the number, kind, marks and numbers of packages. In the case of unpackaged goods or products, give the number of objects, or, if appropriate, insert ‘bulk’.

Give the usual trade description of the products or goods or their tariff description.

6.

The net quantity must be expressed in units of the metric system: kg, litres, m², etc.

9.

The amounts shall be entered in Euro or national currency.

Where appropriate, the Member State where the products are released for free circulation shall convert the amount shown on the information sheet at the rate used for calculating the customs value.

Currencies are to be indicated as follows:

• EUR for Euro

• DKK for Danish Krone

• SEK for Swedish Krona

• GBP for Pound Sterling

10.

Fiscal charges may, for instance, be specified.

NOTES U.K.

A. General notes U.K.

1.

Boxes 1 to 8 are to be filled in by the holder.

2.

The form must be filled in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person filling in the sheet and endorsed by the customs office which issued it.

B. Special notes referring to the relevant box numbers: U.K.

1/2.

Give the name, address and the name of the Member State. In the case of a legal person the name of the person responsible should also be given.

6/13.

The net quantity must be expressed in units of the metric system: kg, litres, m², etc.

15.

Currencies are to be indicated as follows:

• EUR for Euro

• DKK for Danish Krone

• SEK for Swedish Krona

• GBP for Pound Sterling

NOTES U.K.

A. General notes U.K.

1.

Boxes 1 to 8 are to be filled in by the holder.

2.

The form must be filled in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person filling in the sheet and endorsed by the customs office which issued it.

B. Special notes referring to the relevant box numbers: U.K.

1./2.

Give the name, address and the name of the Member State. In the case of a legal person the name of the person responsible should also be given.

6./12.

The net quantity must be expressed in units of the metric system: kg, litres, m², etc.

14.

Currencies are to be indicated as follows:

• EUR for Euro

• DKK for Danish Krone

• SEK for Swedish Krona

• GBP for Pound Sterling

NOTES U.K.

A. General notes U.K.

1.

The form must be filled in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections should be made by crossing out wrong entries and if necessary adding the correct particulars. Corrections must be initialled by the person filling in the form and endorsed by the customs office which completes box 16.

2.

Boxes 1 to 15 must be filled in by the holder.

B. Special notes referring to box numbers: U.K.

1.

Give the name, address and the name of the Member State. In the case of a legal person, the name of the person responsible should also be given.

3.

Give the name, address and the Member State.

6.

Give the number and date of the authorisation and the name of the customs authorities which issued it.

10.

Give an exact description of the compensating products using the normal commercial description or the tariff description.

11.

Give the tariff heading or subheading of the compensating products as shown on the authorisation.

12.

Give an exact description of the goods using the normal commercial description or the tariff description. The description must correspond with that given in the export document. If the goods are subject to the inward processing procedure enter ‘IP goods’ and give the number of the information sheet INF1 if used:

14.

Give the net quantity expressed in units of the metric system (kg, litres, m², etc.).

15.

Give the statistical value at the time the export declaration was lodged, preceded by one of the following currency abbreviations:

• EUR for Euro

• DKK for Danish Krone

• SEK for Swedish Krona

• GBP for Pound Sterling

Appendix

1. General Notes U.K.

1.1. The information sheets shall comply with the model set out in this Annex and be printed on white paper without mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m². U.K.

1.2. The form shall measure 210 × 297 mm. U.K.

1.3. The customs administrations shall be responsible for having the form printed. Each form shall bear the initials of the issuing Member State in accordance with the ISO-Norm Alpha 2, followed by an individual serial number. U.K.

1.4. The form shall be printed and the boxes shall be filled in an official language of the Union. The customs office requested to provide the information or make use of it may ask for the information contained in the form presented to it to be translated into the official language, or one of the official languages, of the customs administration. U.K.

2. Use of the Information sheets U.K.

2.1. Common provisions U.K.

(a)

Where the customs office issuing the information sheet considers that additional information to that appearing on the information sheet is required, it shall enter such particulars. Where not enough space remains, an additional sheet shall be annexed. It shall be mentioned on the original.

(b)

The customs office which endorsed the information sheet may be asked to carry out post-clearance verification of the authenticity of the sheet and the accuracy of the particulars which its contains.

(c)

In the case of successive consignments, the requisite number of information sheets may be made out for the quantity of goods or products entered for the arrangements. The initial information sheet may also be replaced with further information sheets or, where only one information sheet is used, the customs office for which the sheet is endorsed may note on the original the quantities of goods or products. Where not enough space remains, an additional sheet shall be annexed which shall be mentioned on the original.

(d)

The customs authorities may permit the use of recapitulative information sheets for triangular traffic trade flows involving a large number of operations which cover the total quantity of imports/exports over a given period.

(e)

In exceptional circumstances, the information sheet may be issued a posteriori but not beyond the expiry of the period required for keeping documents.

(f)

In the event of theft, loss or destruction of the information sheet, the operator may ask the customs office which endorsed it for a duplicate to be issued.

The original and copies of the information sheet so issued shall bear one of the following indications:

• DUPLICADO,

• DUPLIKAT,

• DUPLIKAT,

• ANTIГΡΑΦΟ,

• DUPLICATE,

• DUPLICATA,

• DUPLICATO,

• DUPLICAAT,

• SEGUNDA VIA,

• KAKSOISKAPPALE,

• DUPLIKAT.

2.2. Specific provisions U.K.

2.2.2. Information sheet INF1 (Inward processing) U.K.

(a)

The information sheet INF1 (hereafter: INF1) may be used for providing information on:

• duty amounts [and compensatory interest],

• applying commercial policy measures,

• the amount of the security.

(b)

The INF1 shall be made out in an original and two copies.

The original and one copy of the INF1 shall be sent to the supervising office and a copy shall be kept by the customs office which endorsed the INF1.

The supervising office shall supply the information requested in boxes 8, 9 and 11 of the INF1, endorse it, retain the copy and return the original.

(c)

Where the release for free circulation of compensating products or goods in the unaltered state at a customs office other than the office of entry is requested, this customs office endorsing the INF1 shall ask the supervising office to indicate:

• in box 9 (a), the amount of import duties due in accordance with Article 121(1) or 128 (4) of the Code,

• in box 9 (b), the amount of compensatory interest in accordance with Article 519,

• the quantity, CN Code and origin of the import goods used in the manufacture of the compensating products released for free circulation.

(d)

Where the compensating products obtained under inward processing (drawback system) are consigned to another customs approved treatment or use allowing import duties to be repaid or remitted, and are subject to a new application for authorisation for the inward processing arrangements, the customs authorities issuing this authorisation may use the INF1 to determine the amount of import duties to be levied or the amount of the customs debt liable to be incurred.

(e)

Where the declaration for release for free circulation relates to compensating products obtained from import goods or goods in the unaltered state which had been subject to specific commercial policy measures at the moment of entry for the procedure (suspension system) and such measures continue to be applicable, the customs office accepting the declaration and endorsing the INF1 shall ask the supervising office to indicate particulars necessary for the application of commercial policy measures.

(f)

Where release for free circulation is requested in the case of an INF1 being made out for fixing the amount of security, the same INF1 may be used, provided it contains:

• in box 9 (a) the amount of import duties payable on the import goods pursuant to Article 121(1) or 128 (4) of the Code, and

• in box 11, the date when the import goods concerned were first entered for the procedure or the date when the import duties have been repaid or remitted in accordance with Article 128(1) of the Code.

2.2.3. Information sheet INF9 (Inward processing) U.K.

(a)

The information sheet INF9 (hereafter: INF9) may be used where compensating products are assigned another permitted customs approved treatment or use under triangular traffic (IM/EX).

(b)

The INF9 shall be made out in an original and three copies for the quantities of import goods entered for the arrangements.

(c)

The office of entry shall endorse box 11 of the INF9 and indicate which means of identification or measures to control the use of equivalent goods are used (such as the use samples, illustrations or technical descriptions,, carrying out of analysis).

The office of entry sends copy 3 to the supervising office and return the original and the other copies to the declarant.

(d)

The declaration discharging the arrangements shall be accompanied by the original and copies 1 and 2 of the INF9.

The office of discharge shall indicate the quantity of compensating products and the date of acceptance. It shall send copy 2 to the supervising office, return the original to the declarant and retain copy 1.

2.2.4. Information sheet INF5 (Inward processing) U.K.

(a)

The information sheet INF5 (hereafter: INF5) may be used when compensating products obtained from equivalent goods are exported under triangular traffic with prior exportation (EX/IM).

(b)

The INF5 shall be made out in an original and three copies in respect of the quantity of import goods corresponding to the quantity of compensating products exported.

(c)

The customs office accepting the export declaration shall endorse box 9 of the INF5 and return the original and the three copies to the declarant.

(d)

The customs office of exit shall complete box 10, send copy 3 to the supervising office and return the original and the other copies to the declarant.

(e)

Where durum wheat falling within CN code 1001 10 00 is processed into pasta falling within CN codes 1902 11 00 and 1902 19, the name of the importer authorised to enter the import goods for the arrangements, to be given in box 2 of the INF5, may be filled in after the INF5 has been presented to the customs office where the export declaration is lodged. The information shall be given on the original and copies 1 and 2 of the INF5 before the declaration entering the import goods for the arrangements is lodged.

(f)

The declaration of entry for the arrangements must be accompanied by the original and copies 1 and 2 of the INF5.

The customs office where the declaration of entry is presented shall note on the original and copies 1 and 2 of the INF5 the quantity of import goods entered for the arrangements and the date of acceptance of the declaration. It shall send copy 2 to the supervising office, returning the original to the declarant and retaining copy 1.

2.2.7. Information sheet INF2 (Outward processing) U.K.

(a)

The information sheet INF2 (hereafter: INF2) may be used, where compensating or replacement products are imported under triangular traffic.

(b)

The INF2 shall be made out in an original and one copy for the quantity of goods entered for the procedure.

(c)

The request for the issue of the INF2 shall constitute the consent of the holder to transfer the right of the total or partial relief from the import duties to another person importing the compensating or replacement products under triangular traffic.

(d)

The office of entry shall endorse the original and the copy of the INF2. It shall retain the copy and return the original to the declarant.

It shall indicate in box 16 the means used to identify the temporary export goods.

Where samples are taken or illustrations or technical descriptions are used, this office shall authenticate such samples, illustrations or technical descriptions by affixing its customs seal either on the goods, where their nature permits it, or on the packaging, in such a way that it cannot be tampered with.

A label bearing the stamp of the office and reference particulars of the export declaration shall be attached to the samples, illustrations or technical descriptions in a manner which prevents substitution.

The samples, illustrations or technical descriptions, authenticated and sealed shall be returned to the exporter, who shall present them with the seals intact when the compensating or replacement products are re-imported.

Where an analysis is required and the results will not be known until after the office of entry has endorsed the INF2, the document containing the results of the analysis shall be given to the exporter in a sealed tamper-proof envelope.

(e)

The office of exit shall certify on the original that the goods have left the customs territory of the Union and shall return it to the person presenting it.

(f)

The importer of the compensating or replacement products shall present the original of the INF2 and, where appropriate, the means of identification to the office of discharge.

Appendix

Table of correspondence to be used for the standardised exchange of information (INF) U.K.

SECTION A U.K.

Data elements referred to in Annex 71-05 to Delegated Regulation (EU) 2015/2446	Box No. of the relevant information sheet(s)
Authorisation number (M)	3 of INF9, 3 of INF5 and 6 of INF2
Person making the request (M)	1 of INF9, 1 of INF 5 and 1 of INF2
INF number (M)	Dedicated box
Supervising customs office (M)	9 of INF9, 7 of INF5 and 9 of INF2
Customs office using the INF data elements (O)	10 of INF9, 8 of INF5 and 20 of INF2
Description of the goods which are covered by the INF (M)	4 of INF9, 4 of INF5 and 12 of INF2
CN Code, net quantity, value (M)	5, 6, 19 of INF9, 5, 6 and 18 of INF5 and 13, 14 and 15 of INF2
Description of the processed products which are covered by the INF (M)	7 of INF9, 18 of INF5 and 10 of INF2
CN Code, net quantity, value of processed products (M)	8, 19 of INF9, 18 of INF5 and 11, 21 of INF2
Particulars of the customs declaration(s) placing goods under the special procedure (O)	11 of INF9, 11 of INF5 and 16, 17 of INF2
MRN (O)	19 of INF9, 18 of INF5 and 21 of INF2
Remarks (O)	19 of INF9, 18 of INF5 and 21 of INF2

Specific data elements IP	Box No. of the relevant information sheet(s)
If a customs debt is incurred, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code (O)	19 of INF9
Equivalent goods (O)	11 of INF9
Prior exportation (O)	9, 10 of INF5
Business case IP IM/EX
Customs declaration of placement under inward processing was accepted (O)	11 of INF9
Particulars necessary for application of commercial policy measures (O)	19 of INF9
Last date for discharge (O)	11 of INF9
CN Code, net quantity, value (M)	4, 5, 6 11, 19 of INF9
The declaration of discharge was accepted (O)	12 of INF9
CN Code, net quantity, value (M)	8, 13, 14, 15, 18, 19 of INF9
Date of exit and exit result (O)	19 of INF9
Business case IP EX/IM
Export declaration under IP EX/IM was accepted (O)	9 of INF5
Particulars necessary for application of commercial policy measures (O)	18 of INF5
Last date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O)	9 of INF5
CN Code, net quantity, value (M)	4, 5, 6 INF5
Date of exit and exit result	10 of INF5
Date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O)	11 of INF5
CN Code, net quantity, value (M)	12,13, 14 17 of INF5

Specific data elements OP	Box No. of the relevant information sheet(s)
Business case OP EX/IM
Country of processing (O)	5 of INF2
Member State of re-importation (O)	4 of INF2
Equivalent goods (O)	21 of INF2
Customs declaration for OP (M)	16 of INF2
Identification of goods (M)	16 of INF2
CN Code, net quantity (M)	13, 14, 15 of INF2
Last date of re-importation of processed products (M)	16 of INF2
Exit result (M)	17 of INF2
Date of re-importation of processed products (M)	20 of INF2
Particulars of the customs declaration(s) for release for free circulation (O)	20 of INF2
CN Code, net quantity, value (M)	20 of INF2

SECTION B U.K.

Data elements as referred to in Section B of Annex 71-05 to Delegated Regulation (EU) 2015/2446	Box No. of the relevant information sheet(s)
Type of request (M)	3 of INF1
The responsible customs authority as referred to in Article 101(1) of the Code (M)	4 of INF1
Authorisation number (M)	1 of INF1
CPM (O)	4 of INF1
Supervising customs office receiving the request (M)	2 of INF1
Description of the goods or processed products for which the INF is requested (M)	5 of INF1
CN Code, net quantity, value (M)	6, 7 and 15 of INF1
MRN (O)
Remarks (O)	15 of INF1

The supervising customs office receiving the request shall make available the following data elements:

Specific data elements IP IM/EX	Box No. of the relevant information sheet(s)
The amount of import duty to be entered in the accounts and notified to the debtor in accordance with Article 86(3) of the Code (O)	9 of INF1
Particulars necessary for application of commercial policy measures (O)	8 of INF1
INF number (M)	Dedicated box
MRN (O)	15 of INF1