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Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446
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Enter in box 17a the Union code from Appendix D1 as follows:
For the formalities for release for free circulation including end-use, or for home-use, enter the Union code for the Member State where the goods are located at the time of release into the customs procedure.
However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, enter the code for this latter Member State.
For the formalities for the inward processing procedure, enter the Union code for the Member State where the first processing activity is carried out.
For the formalities for temporary admission, enter the Union code for the Member State where the goods are to be first used.
For the formalities for customs warehousing, enter the Union code for the Member State where the goods are located at the time of release into the customs procedure.
Enter in box 17b the region of destination of the goods.
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