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

B. PARTICULARS REQUIRED U.K.

The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in question.

Without prejudice to the application of simplified procedures, the boxes which may be completed for each procedure are set out in the following table. The specific provisions concerning each box as they are described in Title II apply without prejudice to the status of the boxes as defined in the table.

Note that the status listed below have no bearing on the fact that certain particulars are collected only where circumstances warrant it. For example, the supplementary units in box 41 (status ‘A’) will only be collected where required by the TARIC.

Box Nos	A	B	C	D	E	F	G	H	I	J
1(1)	A	A	A	A	A			A	A	A
1(2)	A	A	A	A	A			A	A	A
1(3)						A	A
2	B[1]	A	B	B	B	B	B	B	B
2 (No)	A	A	A	A	A	B	A	B	B
3	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]
4	B		B		B	A [4]	A	B	B
5	A	A	A	A	A	A	A	A	A	A
6	B		B	B	B	B[4]		B	B
7	C	C	C	C	C	A [5]		C	C	C
8	B	B	B	B	B	A[6]		B	B	B
8 (No)	B	B	B	B	B	B		A	A	A
12								B	B
14	B	B	B	B	B		B	B	B	B
14 (No)	A	A	A	A	A		A	A	A	A
15						A[2]
15a	B	B	B	B	B	A [5]		A	A	B
17						A [2]
17a	A	A	A	B	A	A [5]		B	B	B
17b								B	B	B
18 (Identity)	B [1] [7]		B [7]		B [7]	A [7] [24]		B [7]	B [7]
18 (Nationality)						A [8][24]
19	A[9]	A[9]	A[9]	A[9]	A[9]	B [4]		A[9]	A[9]	A[9]
20	B[10]		B[10]		B[10]			B[10]	B[10]
21 (Identity)	A [1]					B [8]
21 (Nationality)	A[8]		A[8]		A[8]	A[8]		A[8]	A[8]
22 (Currency)	B		B		B			A	A
22(Amount)	B		B		B			C	C
23	B[11]		B[11]		B[11]			B[11]	B[11]
24	B		B		B			B	B
25	A	B	A	B	A	B		A	A	B
26	A[12]	B[12]	A[12]	B[12]	A[12]	B[12]		A[13]	A[13]	B[13]
27						B
29	B	B	B	B	B			B	B	B
30	B	B[1]	B	B	B	B [14]		B	B	B
31	A	A	A	A	A	A	A	A	A	A
32	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]
33(1)	A	A	A		A	A [16]	A[17]	A	A	B
33(2)								A	A	B
33(3)	A	A						A	A	B
33(4)	A	A						A	A	B
33(5)	B	B	B	B	B			B	B	B
34a	C[1]	A	C	C	C			A	A	A
34b	B		B		B
35	B	A	B	A	B	A	A	B	B	A
36								A	A [17]
37(1)	A	A	A	A	A			A	A	A
37(2)	A	A	A	A	A			A	A	A
38	A	A	A	A	A	A[17]	A[17]	A[18]	A	A
39								B[19]	B
40	A	A	A	A	A	A	A	A	A	A
41	A	A	A	A	A			A	A	A
42								A	A
43								B	B
44	A	A	A	A	A	A [4]	A	A	A	A
45								B	B
46	A[25]	B[25]	A[25]	B [25]	A[25]			A[25]	A[25]	B[25]
47 (Type)	BC [20]		BC [20]		BC [20]			A [18][21] [22]	A [18] [21] [22]
47 (Tax base)	B	B	B		B			A [18] [21] [22]	A [18] [21] [22]	B
47 (Rate)	BC[20]		BC[20]		BC[20]			BC[18][20][22]	BC[20]
47 (Amount)	BC[20]		BC[20]		BC[20]			BC[18][20][22]	BC[20]
47 (Total)	BC[20]		BC[20]		BC[20]			BC[18][20][22]	BC[20]
47 (MP)	B		B		B			B [18][22]	B
48	B		B		B			B	B
49	B[23]	A	B[23]	A	B[23]			B[23]	B[23]	A
50	C		C		C	A
51						A [4]
52						A
53						A
54	A	A	A	A	A		A	A	A	A
55						A
56						A

Legend U.K.

Column headings		Codes used for box 37, 1st subdivision
A:	Export/Dispatch	10, 11, 23
B:	Customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds	76, 77
C:	Re-export after a special procedure other than the customs warehousing procedure	31
D:	Re-export after customs warehousing	31
E:	Outward processing	21, 22
F:	Transit
G:	Customs status of Union goods
H:	Release for free circulation	01, 07, 40, 42, 43, 45, 48, 49, 61, 63, 68
I:	Placing of goods under inward processing or temporary admission	51, 53, 54
J:	Placing under a customs warehouse	71, 78

Symbols in the cells U.K.

A

:

Mandatory: Particulars required by every Member State

B

:

Optional for the Member States: Particulars which Member States may decide to waive

C

:

Optional for operators: Particulars which operators may decide to supply but which cannot be demanded by the Member States

Notes U.K.

[1]	This box is mandatory for agricultural products with export refunds.
[2]	This particular may only be required for non-computerised procedures.
[3]	When the declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure ‘1’ having been entered in box 5.
[4]	This box is mandatory for the NCTS in the manner provided for in Appendix C2.
[5]	This particular may only be required for computerised procedures.
[6]	This box is optional for the Member States where the consignee is not established in the Union nor in a common transit country.
[7]	Not for use in the case of postal consignments or carriage by fixed transport installations.
[8]	Not for use in the case of postal consignments or carriage by fixed transport installations or rail.
[9]	This particular may be required for non-computerised procedures. In the case of computerised procedures, Member States need not collect this particular if they can deduce it from information elsewhere in the declaration and so transmit it to the Commission in compliance with the provisions on the collection of external trade statistics.
[10]	Member States may only require completion of the third subdivision where the customs administration is calculating customs value on behalf of the economic operator.
[11]	Member States may only require this information in cases in which the rules on the monthly fixing of exchange rates laid down in [ex Title V, Chapter 6] do not apply.
[12]	This box must not be completed when export formalities are carried out at the point of exit from the Union.
[13]	This box must not be completed where the import formalities are carried out at the point of entry into the Union.
[14]	This box may be used in the NCTS in the manner provided for in Appendix C2.
[16]	This subdivision must be completed where: the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a commodity code, or where Union legislation so provides.
[17]	For completion only where Union legislation so provides.
[18]	This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned.
[19]	Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration.
[20]	This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States.
[21]	This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration.
[22]	Where the declaration is accompanied by the document referred to in Article 6 of this Delegated Regulation, Member States may waive completion of this box.
[23]	This box is to be completed where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure.
[24]	Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the holder of the procedure to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.
[25]	The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirement.