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

C. FORMALITIES FOR RELEASE FOR FREE CIRCULATION, END-USE, INWARD PROCESSING, TEMPORARY ADMISSION AND CUSTOMS WAREHOUSING U.K.

Box 1: Declaration U.K.

In the first subdivision, enter the relevant Union code from Appendix D1.

In the second subdivision, enter the type of declaration using the relevant Union code from Appendix D1.

Box 2: Consignor/Exporter U.K.

Enter the full name and address of the last seller of the goods prior to their importation into the Union.

Where an identification number is required, the Member States may waive provision of the full name and address of the person concerned.

Where an identification number is required, enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. If an EORI number has not been assigned to the consignor/exporter, enter the number requested by the legislation of the Member State concerned.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignors/exporters attached to the declaration.

Box 3: Forms U.K.

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one IM form and two IM/c forms, enter ‘1/3’ on the IM form, ‘2/3’ on the first IM/c form and ‘3/3’ on the second IM/c form.

Box 4: Loading lists U.K.

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.

Box 5: Items U.K.

Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.

Box 6: Total packages U.K.

Enter in figures the total number of packages making up the consignment in question.

Box 7: Reference number U.K.

This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR)(1).

Box 8: Consignee U.K.

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignee does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Enter the full name and address of the person concerned.

In the case of placing of goods under the customs warehousing procedure in a private warehouse, enter the full name and address of the depositor where he is not the declarant.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignees attached to the declaration.

Box 12: Value details U.K.

Enter in this box information on value, e.g. a reference to the authorisation whereby the customs authorities waive the requirement to produce a DV1 form in support of each declaration or details of adjustments.

Box 14: Declarant/Representative U.K.

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Enter the full name and address of the person concerned.

If the declarant and the consignee are the same person, enter the word consignee.

To designate the declarant or the status of the representative, use the relevant Union code from Appendix D1.

Box 15: Country of dispatch/export U.K.

If neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate country, enter in box 15a the relevant Union code from Appendix D1 for the country from which goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure.

If such a stoppage or commercial transaction has taken place, indicate the last intermediate country.

For the purpose of this data requirement, a stoppage to enable consolidation of the goods en-route shall be considered as being related to the transport of the goods.

Box 17: Country of destination U.K.

Enter in box 17a the Union code from Appendix D1 as follows:

(a)

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.

(b)

For the formalities for the inward processing procedure, enter the Union code for the Member State where the first processing activity is carried out.

(c)

For the formalities for temporary admission, enter the Union code for the Member State where the goods are to be first used.

(d)

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.

Box 18: Identity and nationality of means of transport on arrival U.K.

Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft's registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

Box 19: Container (Ctr) U.K.

Using the relevant Union code from Appendix D1, enter the situation when crossing the external Union frontier.

Box 20: Delivery terms U.K.

Using the relevant Union codes and headings from Appendix D1, give particulars of the terms of the commercial contract.

Box 21: Identity and nationality of active means of transport crossing the border U.K.

Using the relevant Union code from Appendix D1, enter the nationality of the active means of transport crossing the Unions external frontier.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

Box 22: Currency and total amount invoiced U.K.

Using the relevant code from Appendix D1, enter in the first subdivision the currency in which the commercial invoice was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate U.K.

This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.

Box 24: Nature of transaction U.K.

Using the relevant codes from Appendix D1, enter the type of the transaction concerned.

Box 25: Mode of transport at the border U.K.

Using the relevant Union code from Appendix D1, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union.

Box 26: Inland mode of transport U.K.

Using the relevant Union code from Appendix D1, enter the mode of transport upon arrival.

Box 29: Office of entry U.K.

Using the relevant Union code from Appendix D1, enter the customs office by which the goods entered the customs territory of the Union.

Box 30: Location of goods U.K.

Enter the precise location where the goods may be examined.

Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind U.K.

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration, together with the particulars necessary to identify them. The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification. This box must also contain the particulars required by any specific rules (e.g. VAT, excise duties). Using the relevant Union code from Appendix D1, enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number U.K.

Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.

Box 33: Commodity Code U.K.

Enter the code number corresponding to the item in question, as described in Appendix D1. The Member States may provide for entry of a specific nomenclature concerning excise duties in the fifth subdivision.

Box 34: Country-of-origin code U.K.

Enter in box 34a the relevant Union code from Appendix D1 for the country of origin, as defined in Title II of the Code.

Box 35: Gross mass (kg) U.K.

Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Where a declaration covers several types of goods, Member States may decide that, for the procedures referred to under columns H to J of the table in (ex Title I, B), the total gross mass only be entered in the first box 35, the remaining boxes 35 being left blank.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

• from 0,001 to 0,499: rounding down to the nearest kg,

• from 0,5 to 0,999: rounding up to the nearest kg,

• a gross mass of less than 1 kg should be entered as 0,xyz (e.g. 0,654 for a package of 654 grams).

Box 36: Preference U.K.

This box contains information on the tariff treatment of the goods. Where its use is provided for in the matrix of Title I, section B, it must be used even when no tariff preferential treatment is requested. However, this box must not be used in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply. Enter the relevant Union code from Appendix D1.

The Commission will publish at regular intervals in the C series of the Official Journal of the European Union the list of the combinations of codes usable together with examples and explanatory notes.

Box 37: Procedure U.K.

Using the relevant Union code from Appendix D1, enter the procedure for which the goods are declared.

Box 38: Net mass (kg) U.K.

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.

Box 39: Quota U.K.

Enter the order number of the tariff quota for which the declarant is applying.

Box 40: Summary declaration/Previous document U.K.

Using the relevant Union codes from Appendix D1, enter the reference particulars of any summary declaration used in the Member State of import or of any previous document.

Box 41: Supplementary units U.K.

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.

Box 42: Item price U.K.

Enter the price of the item in question.

Box 43: Valuation method U.K.

Using the relevant Union code from Appendix D1, enter the valuation method used.

Box 44: Additional information/Documents produced/Certificates and authorisations U.K.

Using the relevant codes from Appendix D1, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration.

The subdivision ‘A.I. code’ must not be used.

Where a declaration entering goods for the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

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

Box 45: Adjustment U.K.

This box contains information of any adjustments when no DV1 form is produced in support of the declaration. Any amounts to be entered in this box are to be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.

Box 46: Statistical value U.K.

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed, in accordance with the Union provisions in force.

Box 47: Calculation of taxes U.K.

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Union codes from Appendix D1, the following should be shown on each line:

• the type of tax (e.g. import duty, VAT),

• the tax base,

• the rate of tax applicable,

• the amount of tax payable,

• the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.

Box 48: Deferred payment U.K.

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.

Box 49: Identification of warehouse U.K.

Using the relevant Union code from Appendix D1, enter the reference particulars of the warehouse.

Box 54: Place and date, signature and name of the declarant or his representative U.K.

Enter the place and date of the completion of the declaration.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of import, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.

(1)

Recommendation of the Customs Cooperation Council concerning the unique consignment reference number (UCR) for Customs purposes (30 June 2001).