- Latest available (Revised)
- Original (As adopted by EU)
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
After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.
The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.
There are currently no known outstanding effects for the Commission Delegated Regulation (EU) 2016/341, Division TITLE II .
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
The codes applicable (a2) are given below:
For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.
For placing goods under a customs procedure referred to in columns A and E of the table in Appendix C1, Title I, B)
To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Appendix C1, Title I, B)
For dispatch of non-Union goods in the context of trade between Member States
For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.
For placing goods under a customs procedure referred to in columns H to J of the table in Appendix C1, Title I, B)
For placing non-Union goods under a customs procedure in the context of trade between Member States
In the context of trade with contracting parties to the Convention of formalities in simplification in trade in goods.
For placing goods under a customs procedure referred to in columns A, E and H to J of the table in Appendix C1, Title I, B)
To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Appendix C1, Title I, B)
In respect of Union goods subject to specific measures during the transitional period following the accession of new Member States
Placing of goods under the 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.
In respect of Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply.
The codes applicable (a1) are given below:
for a normal declaration (normal procedure under Article 162 of the Code)
for a simplified declaration (simplified procedure under Article 166 of the Code
For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods.
For lodging a simplified declaration (such as referred to under code B or C) before the declarant is in a position to present the goods.
for a supplementary declaration under a simplified procedure covered by B or C and E or F.
for a supplementary declaration under a simplified procedure under Articles 166 and 182 of the Code.
Codes D and F can only be used in the framework of the procedure provided for in Article 171 of the Code where a declaration is lodged before the declarant is in a position to present the goods.
The codes applicable (an..5) are given below:
Goods required to move under the external Union transit procedure
Goods required to move under the internal Union transit procedure in accordance with Article 227 of the Code, unless article 286(2) of Implementing Regulation (EU) 2015/2447 applies
Goods required to move under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446
Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92/EC of the EEC-San Marino Cooperation Committee of 22 December 1992.
Mixed consignments covered by Article 286 of Implementing Regulation (EU) 2015/2447, in which case the space following the ‘T’ must be scored through
Form establishing the customs status of Union goods
Form establishing the customs status of Union goods consigned to, or from, a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply
Form establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92/EC of the EEC-San Marino Cooperation Committee of 22 December 1992.
Where an identification number is required, the EORI number shall be used. It is structured as follows:
Field | Content | Field type | Format | Examples |
---|---|---|---|---|
1 | Identifier of the Member State assigning the number (ISO alpha 2 country code) | Alphabetic 2 | a2 | PL |
2 | Unique identifier in a Member State | Alphanumeric 15 | an..15 | 1234567890ABCDE |
Example:‘PL1234567890ABCDE’ for a Polish exporter (country code: PL) whose unique national EORI number is ‘1234567890ABCDE’.U.K.
Country code: the Union's alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Union statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95(2).
Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Where an identification number is required and the declaration includes the particulars for an exit summary declaration as set out in Appendix A, a third country unique identification number which has been made available to the Union by the third country concerned may be used.
Insert one of the following codes (n1) before the full name and address to designate the declarant or the status of the representative:
Declarant
Representative (direct representation within the meaning of the first subparagraph of Article 18(1) of the Code
Representative (indirect representation within the meaning of the first subparagraph of Article 18(1) of the Code.
Where this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3])
Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Use the country codes entered in box 2.
Use the country codes entered in box 2.
Use the codes to be adopted by the Member States.
Use the country codes entered in box 2.
The relevant codes (n1) are given below:
Goods not transported in containers
Goods transported in containers.
The codes and statements to be entered, as appropriate, in the first two subdivisions of this box are as follows:
First subdivision | Meaning | Second subdivision |
---|---|---|
Incoterms code | Incoterms — ICC/ECE | Place to be specified |
Code applicable usually for road and rail transport | ||
DAF (Incoterms 2000) | Delivered at frontier | Named place |
Codes applicable for all modes of transport | ||
EXW (Incoterms 2010) | Ex works | Named place |
FCA (Incoterms 2010) | Free carrier | Named place |
CPT (Incoterms 2010) | Carriage paid to | Named place of destination |
CIP (Incoterms 2010) | Carriage and insurance paid to | Named place of destination |
DAT (Incoterms 2010) | Delivered at terminal | Named terminal at port or place of destination |
DAP (Incoterms 2010) | Delivered at place | Named place of destination |
DDP (Incoterms 2010) | Delivered duty paid | Named place of destination |
DDU (Incoterms 2000) | Delivered duty unpaid | Named place of destination |
Codes applicable usually for sea and inland waterway transport | ||
FAS (Incoterms 2010) | Free alongside ship | Named port of shipment |
FOB (Incoterms 2010) | Free on board | Named port of shipment |
CFR (Incoterms 2010) | Cost and freight | Named port of destination |
CIF (Incoterms 2010) | Cost, insurance and freight | Named port of destination |
DES (Incoterms 2000) | Delivered ex ship | Named port of destination |
DEQ (Incoterms 2000) | Delivered ex quay | Named port of destination |
XXX | Delivery terms other than those listed above | Narrative description of delivery terms given in the contract |
The Member States may require the following coded particulars (n1) in the third subdivision:
Place situated in the territory of the Member State concerned
Place situated in the territory of another Member State
Other (place situated outside the Union).
Use the country codes entered in box 2.
The invoice currency is to be entered by means of the ISO alpha-3 currency code (Codes ISO 4217 for the representation of currencies and funds).
The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010(3), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.
The codes applicable (n1) are given below:
Code | Description |
---|---|
1 | Sea transport |
2 | Rail transport |
3 | Road transport |
4 | Air transport |
5 | Postal consignment |
7 | Fixed transport installations |
8 | Inland waterway transport |
9 | Own propulsion |
The codes listed for box 25 are applicable.
Use (an8) codes structured as follows:
the first two characters (a2) serve to identify the country by means of the country code entered in box 2,
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 (a3) would be taken up by the UN/LOCODE 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 for the city of Brussels, 000 for the unused subdivision.U.K.
Kind of packages
Use the following codes.
(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).
Aerosol | AE |
Ampoule, non-protected | AM |
Ampoule, protected | AP |
Atomizer | AT |
Bag | BG |
Bag, flexible container | FX |
Bag, gunny | GY |
Bag, jumbo | JB |
Bag large | ZB |
Bag, multiply | MB |
Bag, paper | 5M |
Bag, paper, multi-wall | XJ |
Bag, paper, multi-wall, water resistant | XK |
Bag, plastic | EC |
Bag, plastic film | XD |
Bag, polybag | 44 |
Bag, super bulk | 43 |
Bag, textile | 5L |
Bag, textile, sift proof | XG |
Bag, textile, water resistant | XH |
Bag, textile, without inner coat/liner | XF |
Bag, tote | TT |
Bag, woven plastic | 5H |
Bag, woven plastic, sift proof | XB |
Bag, woven plastic, water resistant | XC |
Bag, woven plastic, without inner coat/liner | XA |
Bale, compressed | BL |
Bale, non-compressed | BN |
Ball | AL |
Balloon, non-protected | BF |
Balloon, protected | BP |
Bar | BR |
Barrel | BA |
Barrel, wooden | 2C |
Barrel, wooden, bung type | QH |
Bars, in bundle/bunch/truss | BZ |
Basin | BM |
Basket | BK |
Basket, with handle, cardboard | HC |
Basket, with handle, plastic | HA |
Basket, with handle, wooden | HB |
Belt | B4 |
Bin | BI |
Block | OK |
Boards, in bundle/bunch/truss | BY |
Bobbin | BB |
Bolt | BT |
Bottle, gas | GB |
Bottle, non-protected, bulbous | BS |
Bottle, non-protected, cylindrical | BO |
Bottle, protected, bulbous | BV |
Bottle, protected, cylindrical | BQ |
Bottlecrate/bottlerack | BC |
Box | BX |
Box, aluminium | 4B |
Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox | DH |
Box, fibreboard | 4G |
Box, for liquids | BW |
Box, natural wood | 4C |
Box, plastic | 4H |
Box, plastic, expanded | QR |
Box, plastic, solid | QS |
Box, plywood | 4D |
Box, reconstituted wood | 4F |
Box, steel | 4A |
Box, wooden, natural wood, ordinary | QP |
Bucket | BJ |
Bulk, gas (at 1 031 mbar and 15 °C) | VG |
Bulk, liquefied gas (at abnormal temperature/pressure) | VQ |
Bulk, liquid | VL |
Bulk, solid, fine particles (‘powders’) | VY |
Bulk, solid, granular particles (‘grains’) | VR |
Bulk, solid, large particles (‘nodules’) | VO |
Bunch | BH |
Bundle | BE |
Bundle, wooden | 8C |
Butt | BU |
Cage | CG |
Cage, Commonwealth Handling Equipment Pool (CHEP) | DG |
Cage, roll | CW |
Can, cylindrical | CX |
Can, rectangular | CA |
Canister | CI |
Canvas | CZ |
Carboy, non-protected | CO |
Carboy, protected | CP |
Card | CM |
Cart, flatbed | FW |
Carton | CT |
Cartridge | CQ |
Case | CS |
Case, car | 7A |
Case, isothermic | EI |
Case, skeleton | SK |
Case, steel | SS |
Case, with pallet base | ED |
Case, with pallet base, cardboard | EF |
Case, with pallet base, metal | EH |
Case, with pallet base, plastic | EG |
Case, with pallet base, wooden | EE |
Case, wooden | 7B |
Cask | CK |
Chest | CH |
Churn | CC |
Clamshell | AI |
Coffer | CF |
Coffin | CJ |
Coil | CL |
Composite packaging, glass receptacle | 6P |
Composite packaging, glass receptacle in aluminium crate | YR |
Composite packaging, glass receptacle in aluminium drum | YQ |
Composite packaging, glass receptacle in expandable plastic pack | YY |
Composite packaging, glass receptacle in fibre drum | YW |
Composite packaging, glass receptacle in fibreboard box | YX |
Composite packaging, glass receptacle in plywood drum | YT |
Composite packaging, glass receptacle in solid plastic pack | YZ |
Composite packaging, glass receptacle in steel crate box | YP |
Composite packaging, glass receptacle in steel drum | YN |
Composite packaging, glass receptacle in wickerwork hamper | YV |
Composite packaging, glass receptacle in wooden box | YS |
Composite packaging, plastic receptacle | 6H |
Composite packaging, plastic receptacle in aluminium crate | YD |
Composite packaging, plastic receptacle in aluminium drum | YC |
Composite packaging, plastic receptacle in fibre drum | YJ |
Composite packaging, plastic receptacle in fibreboard box | YK |
Composite packaging, plastic receptacle in plastic drum | YL |
Composite packaging, plastic receptacle in plywood box | YH |
Composite packaging, plastic receptacle in plywood drum | YG |
Composite packaging, plastic receptacle in solid plastic box | YM |
Composite packaging, plastic receptacle in steel crate box | YB |
Composite packaging, plastic receptacle in steel drum | YA |
Composite packaging, plastic receptacle in wooden box | YF |
Cone | AJ |
Container, flexible | IF |
Container, gallon | GL |
Container, metal | ME |
Container, not otherwise specified as transport equipment | CN |
Container, outer | OU |
Cover | CV |
Crate | CR |
Crate, beer | CB |
Crate, bulk, cardboard | DK |
Crate, bulk, plastic | DL |
Crate, bulk, wooden | DM |
Crate, framed | FD |
Crate, fruit | FC |
Crate, metal | MA |
Crate, milk | MC |
Crate, multiple layer, cardboard | DC |
Crate, multiple layer, plastic | DA |
Crate, multiple layer, wooden | DB |
Crate, shallow | SC |
Crate, wooden | 8B |
Creel | CE |
Cup | CU |
Cylinder | CY |
Demijohn, non-protected | DJ |
Demijohn, protected | DP |
Dispenser | DN |
Drum | DR |
Drum, aluminium | 1B |
Drum, aluminium, non-removable head | GC |
Drum, aluminium, removable head | QD |
Drum, fibre | IG |
Drum, iron | DI |
Drum, plastic | IH |
Drum, plastic, non-removable head | QF |
Drum, plastic, removable head | QG |
Drum, plywood | 1D |
Drum, steel | 1A |
Drum, steel, non-removable head | QA |
Drum, steel, removable head | QB |
Drum, wooden | 1W |
Envelope | EN |
Envelope, steel | SV |
Filmpack | FP |
Firkin | FI |
Flask | FL |
Flexibag | FB |
Flexitank | FE |
Foodtainer | FT |
Footlocker | FO |
Frame | FR |
Girder | GI |
Girders, in bundle/bunch/truss | GZ |
Hamper | HR |
Hogshead | HG |
Ingot | IN |
Ingots, in bundle/bunch/truss | IZ |
Intermediate bulk container | WA |
Intermediate bulk container aluminium | WD |
Intermediate bulk container, aluminium, liquid | WL |
Intermediate bulk container, aluminium, pressurised > 10 kpa | WH |
Intermediate bulk container, composite | ZS |
Intermediate bulk container, composite, flexible plastic, liquids | ZR |
Intermediate bulk container, composite, flexible plastic, pressurised | ZP |
Intermediate bulk container, composite, flexible plastics, solids | ZM |
Intermediate bulk container, composite, rigid plastic, liquids | ZQ |
Intermediate bulk container, composite, rigid plastic, pressurised | ZN |
Intermediate bulk container, composite, rigid plastic, solids | PLN |
Intermediate bulk container, fibreboard | |
Intermediate bulk container, flexible | ZU |
Intermediate bulk container, metal | WF |
Intermediate bulk container, metal, liquid | WM |
Intermediate bulk container, metal, other than steel | ZV |
Intermediate bulk container, metal, pressure 10 kpa | WJ |
Intermediate bulk container, natural wood | ZW |
Intermediate bulk container, natural wood, with inner liner | WU |
Intermediate bulk container, paper multi-wall | ZA |
Intermediate bulk container, paper multi-wall, water resistant | ZC |
Intermediate bulk container, plastic film | WS |
Intermediate bulk container, plywood | ZX |
Intermediate bulk container, plywood, with inner liner | WY |
Intermediate bulk container, reconstituted wood | ZY |
Intermediate bulk container, reconstituted wood, with inner liner | WZ |
Intermediate bulk container, rigid plastic | AA |
Intermediate bulk container, rigid plastic, freestanding, liquids | ZK |
Intermediate bulk container, rigid plastic, freestanding, pressurised | ZH |
Intermediate bulk container, rigid plastic, freestanding, solids | ZF |
Intermediate bulk container, rigid plastic, with structural equipment, liquids | ZJ |
Intermediate bulk container, rigid plastic, with structural equipment, pressurised | ZG |
Intermediate bulk container, rigid plastic, with structural equipment, solids | ZD |
Intermediate bulk container, steel | WC |
Intermediate bulk container, steel, liquid | WK |
Intermediate bulk container, steel pressurised > 10 kpa | WG |
Intermediate bulk container, textile without coat/liner | WT |
Intermediate bulk container, textile, coated | WV |
Intermediate bulk container, textile, coated and liner | WX |
Intermediate bulk container, textile, with liner | WW |
Intermediate bulk container, woven plastic, coated | WP |
Intermediate bulk container, woven plastic, coated and liner | WR |
Intermediate bulk container, woven plastic, coated, with liner | WQ |
Intermediate bulk container, woven plastic, coated, without coat/liner | WN |
Jar | JR |
Jerrican, cylindrical | JY |
Jerrican, plastic | 3H |
Jerrican, plastic, non-removable head | QM |
Jerrican, plastic, removable head | QN |
Jerrican, rectangular | JC |
Jerrican, steel | 3A |
Jerrican, steel, non-removable head | QK |
Jerrican, steel, removable head | QL |
Jug | JG |
Jutebag | JT |
Keg | KG |
Kit | KI |
Liftvan | LV |
Log | LG |
Logs, in bundle/bunch/truss | LZ |
Lot | LT |
Lug | LU |
Luggage | LE |
Mat | MT |
Matchbox | MX |
Mutually defined | ZZ |
Nest | NS |
Net | NT |
Net, tube, plastic | NU |
Net, tube, textile | NV |
Not available | NA |
Octabin | OT |
Package | PK |
Package, cardboard, with bottle grip-holes | IK |
Package, display, metal | IB |
Package, display, plastic | ID |
Package, display, wooden | IC |
Package, flow | IA |
Package, paper wrapped | IF |
Package, show | IE |
Packet | PA |
Pail | PL |
Pallet | PX |
Pallet, 100 cm × 110 cm | AH |
Pallet, AS 4068-1993 | OD |
Pallet, box Combined open-ended box and pallet | PB |
Pallet, CHEP 100 cm × 120 cm | OC |
Pallet, CHEP 40 cm × 60 cm | OA |
Pallet, CHEP 80 cm × 120 cm | OB |
Pallet, ISO T11 | OE |
Pallet, modular, collars 80 cm × 100 cm | PD |
Pallet, modular, collars 80 cm × 120 cm | PE |
Pallet, modular, collars 80 cm × 60 cm | AF |
Pallet, shrinkwrapped | AG |
Pallet, triwall | TW |
Pallet, wooden | 8A |
Pan | P2 |
Parcel | PC |
Pen | PF |
Piece | PP |
Pipe | PI |
Pipes, in bundle/bunch/truss | PV |
Pitcher | PH |
Plank | PN |
Planks, in bundle/bunch/truss | PZ |
Plateform, unspecified weight or dimension | OF |
Pot | PT |
Pouch | PO |
Punnet | PJ |
Rack | RK |
Rack, clothing hanger | RJ |
Receptacle, fibre | AB |
Receptacle, glass | GR |
Receptacle, metal | MR |
Receptacle, paper | AC |
Receptacle, plastic | PR |
Receptacle, plastic wrapped | MW |
Receptacle, wooden | AD |
Rednet | RT |
Reel | RL |
Ring | RG |
Rod | RD |
Rods, in bundle/bunch/truss | RZ |
Roll | RO |
Sachet | SH |
Sack | SA |
Sack, multiwall | MS |
Sea-chest | SE |
Sheet | ST |
Sheet, plastic, wrapping | SP |
Sheetmetal | SM |
Sheets, in bundle/bunch/truss | SZ |
Shrinkwrapped | SW |
Skid | SI |
Slab | SB |
Sleeve | SY |
Slipsheet | SL |
Spindle | SD |
Spool | SO |
Suitcase | SU |
Tablet | T1 |
Tank container, generic | TG |
Tank, cylindrical | TY |
Tank, rectangular | TK |
Tea-chest | TC |
Tierce | ST |
Tin | T1 |
Tray | PU |
Tray, containing horizontally stacked flat items | GU |
Tray, one layer no cover, cardboard | DV |
Tray, one layer no cover, plastic | DS |
Tray, one layer no cover, polystyrene | DU |
Tray, one layer no cover, wooden | DT |
Tray, rigid, lidded stackable (CEN TS 14482:2002) | IL |
Tray, two layers no cover, cardboard | DY |
Tray, two layers no cover, plastic tray | DW |
Tray, two layers no cover, wooden | DX |
Trunk | TR |
Truss | TS |
Tub | TB |
Tub, with lid | TL |
Tube | TU |
Tube, collapsible | TD |
Tube, with nozzle | TV |
Tubes, in bundle/bunch/truss | TZ |
Tun | TE |
Tyre | TU |
Uncaged | UC |
Unit | UN |
Unpacked or unpackaged | NE |
Unpacked or unpackaged, multiple units | NG |
Unpacked or unpackaged, single unit | NF |
Vacuum-packed | VP |
Vanpack | VK |
Vat | VA |
Unpacked or unpackaged | NE |
Vehicle | VN |
Wickerbottle | WB |
To be completed using the headings of the Combined Nomenclature.
Where the form is used for Union transit procedure purposes, the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. However, where Union legislation so requires, the Combined Nomenclature heading shall be used.
To be completed in accordance with the Taric code (two characters for the application of specific Union measures in respect of formalities to be completed at destination).
To be completed in accordance with the Taric code (first additional code).
To be completed in accordance with the Taric code (second additional code).
Codes to be adopted by the Member States concerned.
Use the country codes entered in box 2.
Codes to be adopted by the Member States.
This box is for three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).
The relevant codes are given below:
First digit of the code
Tariff arrangement erga omnes
Generalised System of Preferences (GSP)
Tariff preferences other than those mentioned under code 2
Customs duties under the provisions of customs union agreements concluded by the European Union
Next two digits
None of the following
Tariff suspension
Tariff suspension with specified end-use
Tariff suspension with certificate confirming the special nature of the product
Temporary suspension for products imported with a certificate of airworthiness
Tariff quota(4)
Tariff quota with specified end-use(4)
Tariff quota with certificate confirming the special nature of the product(4)
Tariff quota following outward processing(4)
Special end-use resulting from the Common Customs Tariff
Certificate confirming the special nature of the product
The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.
‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.
It should be noted that where the previous procedure is a warehousing procedure or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under a special procedure (inward processing, outward processing).
For example: re-export of goods imported under the customs inward processing procedure and subsequently placed under the customs warehousing procedure = 3151 (not 3171). (First operation = 5100; second operation = 7151: re-export = 3151).
Similarly, where goods previously temporarily exported are re-imported, placing under one of the abovementioned suspensive procedures is to be regarded as simple importation under that procedure. Indication of the ‘re-importation’ aspect is to be given only when the goods are released for free circulation.
For example: entry for home use with simultaneous entry for free circulation of goods exported under the customs outward processing procedure and placed under a customs warehousing procedure on re-importation = 6121 (not 6171). (First operation: temporary export for outward processing = 2100; second operation: storage in customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).
The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.
For example: 4054 = entry for free circulation and home use of goods previously placed under the inward processing in another Member State.
List of procedures for coding purposes
Two of these basic elements must be combined to produce a four-digit code.
This code is used to indicate that there is no previous procedure (a)
Free circulation of goods simultaneously redispatched 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 these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.
Free circulation of goods simultaneously redispatched in the context of trade between the Union and the countries with which it has formed a customs union.
Example: Goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.
Free circulation of goods with a view to applying the inward processing procedure (drawback system). (a)
Explanation: Inward processing (drawback system) in accordance with Article 256 of the Code.
Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure.
Explanation: This code is to be used where the goods are released for free circulation but where VAT and possibly excise duties have not been paid.U.K.
Examples: Imported machines are released for free circulation but VAT has not been paid. While the goods are placed in a tax warehouse or approved area, payment of the VAT is suspended.U.K.
Imported cigarettes are released for free circulation but VAT and excise duties have not been paid. While the goods are stored in a tax warehouse or approved area, payment of the VAT and excise duties is suspended.
Permanent export.
Example: Normal export of Union goods to a third country, but also export of Union goods to parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC do not apply (OJ L 347, 11.12.2006, p. 1).
Export of compensating products obtained from equivalent goods under the inward processing procedure before entering import goods for the procedure.
Explanation: Prior export (EX-IM) in accordance with Article 223(2)(c) of the Code.U.K.
Example: Export of cigarettes manufactured from Union tobacco leaves before placing of tobacco leaves from a third country under the inward processing procedure.U.K.
Temporary export under the outward processing procedure.
Example: Explanation: Outward processing procedure under Article 259 to 262 of the Code. See also code 22.
Temporary export other than that referred to under code 21.
Example: The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94).
Temporary export for return in the unaltered state.
Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.
Re-export.
Explanation: Re-export of non-Union goods following a suspensive arrangement.U.K.
Example: Goods are placed under a customs warehousing procedure and subsequently declared for re-export.U.K.
Simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.
Example: Goods coming from a third country with payment of the customs duties and VAT.
Simultaneous release for free circulation and home use of goods placed under the inward processing procedure (drawback system). (a)
Example: Inward processing procedure with payment of customs duties and national taxes on import.
Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an intra-Union supply or transfer of the goods to another Member State. In that case, the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.U.K.
Example 1: Import of goods with exemption from VAT through a tax representative.U.K.
Example 2: Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.U.K.
Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.
Example: Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union of the kind applied in their time to ES and PT.
Release of goods for free circulation and home use for either VAT or excise duties and their placing under the tax warehouse procedure.
Explanation: VAT or excise exemption by placing the goods under a fiscal warehouse procedure.U.K.
Examples: Cigarettes imported from a third country are released for free circulation and VAT has been paid. While the goods are in the tax warehouse or approved area, the payment of excise duties is suspended.U.K.
Cigarettes imported from a third country are released for free circulation and excise duties are paid. While the goods are in the tax warehouse or approved area the payment of VAT is suspended.
Entry for home use with simultaneous release for free circulation of replacement goods under the customs outward processing procedure prior to the export of the temporary export goods.
Explanation: Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.
Entry for home use of Union goods 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 these provisions do not apply.
Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.
Explanation: Import with entry for home use of goods from parts of the Union to which the Directive 2006/112/EC does not apply. The use of the customs declaration is laid down in Article 134 of Delegated Regulation (EU) 2015/2446.U.K.
Examples: Goods arriving from Martinique and entered for home use in Belgium.U.K.
Goods coming from Andorra and entered for home use in Germany.
Inward processing procedure.
Explanation: Inward processing in accordance with Article 256 of the Code.
Import under temporary admission procedure.
Example: Temporary admission, e.g. for an exhibition.
Inward processing in another Member State (without their being released for free circulation in that Member State). (a)
Explanation: This code is used to record the operation for the purposes of statistics on intra-Union trade.
Example: Goods from a third country are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).
Re-importation with simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.
Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an intra-Union supply or transfer of the goods to another Member State. In such a case, the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.U.K.
Example 1: Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.U.K.
Example 2: Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.U.K.
Re-importation with partial entry for home use and simultaneous entry for free circulation and placing of goods under a warehousing procedure other than a customs warehousing procedure.
Example: Processed alcoholic beverages are re-imported and placed in an excise warehouse.
Placing of goods under the customs warehousing procedure.
Explanation: Placing of goods under the customs warehousing procedure. This in no way precludes the simultaneous placement of goods in, say, an excise or VAT warehouse.
Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation.
Example: Boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export(5)).
Manufacturing of goods under supervision by the customs authorities and under customs control (within the meaning of Article 5(27) of the Code prior to exportation and payment of export refunds.
Example: Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products(6)).
Entry of goods for a free zone (a)
Placing of goods under processing under customs control. (a)
Processing under customs control in another Member State (without release for free circulation in that Member State). (a)
Explanation: This code is used to record the operation for the purposes of statistics on intra-Union trade.U.K.
Example: Goods from a third country were processed under customs control in Belgium (9100). After undergoing processing, they are dispatched to Germany for release for free circulation (4092).U.K.
Inward processing | Axx |
Outward processing | Bxx |
Relief | Cxx |
Temporary admission | Dxx |
Agricultural products | Exx |
Other | Fxx |
Article 256 of the Code
Procedure | Code |
---|---|
Import | |
Goods entered for an IP procedure after prior export of processed products obtained from milk and milk products | A01 |
Goods placed under an IP procedure and intended for military use abroad | A02 |
Goods placed under an IP procedure and intended for re-export to the continental shelf | A03 |
Goods placed under an IP procedure (VAT only) | A04 |
Goods placed under an IP procedure (VAT only) and intended for re-export to the continental shelf | A05 |
Goods which are placed under an IP procedure without suspension of excise duties. | A08 |
Export | |
Processed products obtained from milk and milk products | A51 |
Processed products placed under an IP procedure (VAT only) | A52 |
Processed products placed under an IP procedure and intended for military use abroad | A53 |
Article 259 of the Code
Procedure | Code |
---|---|
Import | |
Processed products returning to the Member State in which duties were paid | B01 |
Processed products returning after repair under guarantee | B02 |
Processed products returning after replacement under guarantee | B03 |
Processed products returning after outward processing and VAT suspension in case of end-use. | B04 |
Prior import of processed products under outward processing. | B07 |
Export | |
Goods imported for IP exported for repair under OP | B51 |
Goods imported for IP exported for replacement under guarantee | B52 |
OP under agreements with third countries, possibly combined with VAT OP | B53 |
VAT OP only | B54 |
(Regulation (EC) No 1186/2009)
Article No | Code | |
---|---|---|
Relief from import duties | ||
Personal property belonging to natural persons transferring their normal place of residence to the Union | 3 | C01 |
Trousseaux and household effects imported on the occasion of a marriage | 12(1) | C02 |
Presents customarily given on the occasion of a marriage | 12(2) | C03 |
Personal property acquired by inheritance | 17 | C04 |
School outfits, educational materials and related household effects | 21 | C06 |
Consignments of negligible value | 23 | C07 |
Consignments sent from one private individual to another | 25 | C08 |
Capital goods and other equipment imported on the transfer of activities from a third country into the Union | 28 | C09 |
Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity | 34 | C10 |
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I | 42 | C11 |
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II | 43 | C12 |
Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools) | 44-45 | C13 |
Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union | 51 | C14 |
Laboratory animals and biological or chemical substances intended for research | 53 | C15 |
Therapeutic substances of human origin and blood-grouping and tissue-typing reagents | 54 | C16 |
Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment | 57 | C17 |
Reference substances for the quality control of medicinal products | 59 | C18 |
Pharmaceutical products used at international sports events | 60 | C19 |
Goods for charitable or philanthropic organisations | 61 | C20 |
Articles in Annex III intended for the blind | 66 | C21 |
Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) | 67(1)(a) and 67(2) | C22 |
Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) | 67(1)(b) and 67(2) | C23 |
Articles in Annex IV intended for the other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) | 68(1)(a) and 68(2) | C24 |
Articles in Annex IV intended for the other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools | 68(1)(b) and 68(2) | C25 |
Goods imported for the benefit of disaster victims | 74 | C26 |
Honorary decorations or awards | 81 | C27 |
Presents received in the context of international relations | 82 | C28 |
Goods to be used by monarchs or heads of state | 85 | C29 |
Samples of goods of negligible value imported for trade promotion purposes | 86 | C30 |
Printed matter and advertising material imported for trade promotion purposes | 87-89 | C31 |
Products used or consumed at a trade fair or similar event | 90 | C32 |
Goods imported for examination, analysis or test purposes | 95 | C33 |
Consignments sent to organisations protecting copyrights or industrial and commercial patent rights | 102 | C34 |
Tourist information literature | 103 | C35 |
Miscellaneous documents and articles | 104 | C36 |
Ancillary materials for the stowage and protection of goods during their transport | 105 | C37 |
Litter, fodder and feeding stuffs for animals during their transport | 106 | C38 |
Fuel and lubricants present in land motor vehicles and special containers | 107 | C39 |
Materials for cemeteries for, and memorials to, war victims | 112 | C40 |
Coffins, funerary urns and ornamental funerary articles | 113 | C41 |
Relief from export duties | ||
Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country | 115 | C51 |
Fodder and feeding stuffs accompanying animals during their exportation | 121 | C52 |
Procedure | Article of Delegated Regulation (EU) 2015/2446 | Code |
---|---|---|
Pallets | 208 and 209 | D01 |
Containers | 210 and 211 | D02 |
Means of transport | 212 | D03 |
Personal effects and goods for sports purposes imported by travellers | 219 | D04 |
Welfare material for seafarers | 220 | D05 |
Disaster relief material | 221 | D06 |
Medical, surgical and laboratory equipment | 222 | D07 |
Animals | 223 | D08 |
Goods intended for activities in keeping with the particularities of the frontier zone | 224 | D09 |
Sound, image or data carrying media | 225 | D10 |
Publicity material | 225 | D11 |
Professional equipment | 226 | D12 |
Pedagogic material and scientific equipment | 227 | D13 |
Packings, full | 228 | D14 |
Packings, empty | 228 | D15 |
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles | 229 | D16 |
Special tools and instruments | 230 | D17 |
Goods to be subjected to tests | 231(a) | D18 |
Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract | 231(b) | D19 |
Goods used to carry out tests | 231(c) | D20 |
Samples | 232 | D21 |
Replacement means of production | 233 | D22 |
Goods to be exhibited or used at a public event | 234(1) | D23 |
Goods for approval (six months) | 234(2) | D24 |
Works of art, collectors' items and antiques | 234(3)(a) | D25 |
Goods imported with a view to their sale by auction | 234(3)(b) | D26 |
Spare parts, accessories and equipment | 235 | D27 |
Goods imported in particular situations having no economic effect | 236(b) | D28 |
Goods imported occasionally and for a period not exceeding three months | 236(a) | D29 |
Temporary admission with partial relief from duties | 206 | D51 |
Agricultural products | |
---|---|
Procedure | Code |
Import | |
Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6) of Implementing Regulation (EU) 2015/2447 | E01 |
Standard import values (for example: Regulation (EU) No 543/2011) | E02 |
Export | |
Agricultural products for which a refund is requested, subject to an export certificate (Annex I goods). | E51 |
Agricultural products for which a refund is requested, not requiring an export certificate (Annex I goods) | E52 |
Agricultural products for which a refund is requested, exported in small quantities, not requiring an export certificate (Annex I goods). | E53 |
Agricultural products for which a refund is requested, subject to a refund certificate (non-Annex I goods). | E61 |
Agricultural products for which a refund is requested, not requiring a refund certificate (non-Annex I goods) | E62 |
Agricultural products for which a refund is requested, exported in small quantities, without a refund certificate (non-Annex I goods) | E63 |
Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks. | E71 |
Other | |
Procedure | Code |
Import | |
Relief from import duties for returned goods (Article 203 of the Code) | F01 |
Relief from import duties for returned goods (Special circumstances provided for in article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) | F02 |
Relief from import duties for returned goods (Special circumstances provided for in article 158(3) of Delegated Regulation (EU) 2015/2446: repair or restoration) | F03 |
Processed products which return to the Union after having been previously exported or re-exported Article 205(1) of the Code | F04 |
A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of directive 2008/118/EC. | F06 |
Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a third country by vessels registered or recorded in a Member State and flying the flag of the state | F21 |
Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a third country on board factory-ships registered or recorded in a Member State and flying the flag of the state | F22 |
Goods which, after having been under an outward-processing procedure, are placed under a warehousing procedure without suspension of excise duties | F31 |
Goods which, after having been under an inward-processing procedure, are placed under a warehousing procedure without suspension of excise duties | F32 |
Goods which, after having been in a free zone, are placed under a warehousing procedure without suspension of excise duties | F33 |
Goods which, after having been subject to end-use, are placed under a warehousing procedure without suspension of excise duties | F34 |
Release for free circulation of goods for events or for sale placed under temporary admission, applying the elements of calculation in force at the moment of acceptance of the declaration for free circulation | F41 |
Release for free circulation of processed products where the calculation of the amount of import duties shall be made in accordance with Article 86(3) of the Code. | F44 |
Export | |
Exports for military use | F51 |
Victualling | F61 |
Victualling of goods eligible of refunds | F62 |
Entry in victualling warehouse (Articles 37 to 40 of Commission Regulation (EC) No 612/2009a) | F63 |
Exit from victualling warehouse of goods intended for victualling | F64 |
This box is for alphanumeric (an..26) codes.
Each code has three components, which are separated by dashes (-). The first component (a1) consists of three different letters and is used to distinguish between the three categories mentioned below. The second component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The third component (an..20) represents the particulars needed to recognise the document, either its identification number or another recognisable reference.
the summary declaration, represented by ‘X’,
the initial declaration, represented by ‘Y’
the previous document, represented by ‘Z’,
Choose the abbreviation for the document from the ‘list of abbreviations for documents’.
This list includes the code ‘CLE’, which stands for ‘date and reference of the entry of the goods in the records’. (Article 182 of the Code). The date is coded as follows: yyyymmdd.
The identification number or another recognisable reference of the document is inserted here.
The previous document is a T1 transit document to which the office of destination has assigned the number ‘238544’. The code will therefore be ‘Z-821-238544’. (‘Z’ for previous document, ‘821’ for the transit procedure and ‘238544’ for the document's registration number (or the MRN for the NCTS operations)).
A cargo manifest bearing the number ‘2222’ is used as a summary declaration. The code will be ‘X-785-2222’. (‘X’ for the summary declaration, ‘785’ for the cargo manifest and ‘2222’ for the manifest's identification number).
Goods were entered in the records on 14 February 2002. The code will therefore be ‘Y-CLE-20020214-5’ (‘Y’ to show there was an initial declaration, ‘CLE’ for ‘entry in the records’, ‘20020214’ for the date of entry, ‘2002’ being the year, ‘02’ the month, ‘14’ the day and ‘5’ for the reference of the entry in the records).
List of abbreviations for documents | |
---|---|
Container list | 235 |
Loading list (delivery note) | 270 |
Packing list | 271 |
Proforma invoice | 325 |
Commercial invoice | 380 |
House waybill | 703 |
Master bill of lading | 704 |
Bill of lading | 705 |
CIM consignment note (rail) | 720 |
SMGS consignment note (rail) | 722 |
Road consignment note | 730 |
Air waybill | 740 |
Master air waybill | 741 |
Despatch note (post parcels) | 750 |
Multimodal/combined transport document | 760 |
Cargo manifest | 785 |
Bordereau | 787 |
Union transit Declaration — Mixed consignments (T) | 820 |
External Union transit Declaration (T1) | 821 |
Internal Union transit Declaration (T2) | 822 |
TIR carnet | 952 |
ATA carnet | 955 |
Reference/date of entry of the goods in the records | CLE |
Information sheet INF3 | IF3 |
Information sheet INF8 | IF8 |
Cargo manifest — simplified procedure | MNS |
Internal Union transit Declaration — article 188 of Delegated Regulation (EU) 2015/2446 | T2F |
T2M | T2M |
Entry summary declaration | 355 |
Summary declaration for temporary storage | 337 |
Other | ZZZ |
If the above document is drawn up using the SAD, the abbreviation will comprise the codes specified for the first subdivision of box 1. (IM, EX, CO and EU)
The provisions used to determine the customs value of imported goods are to be coded as follows:
Code | Relevant provisions of the Code | Method |
---|---|---|
1 | Article 70 of the Code | Transaction value of the imported goods |
2 | Article 74(2)(a) of the Code | Transaction value of identical goods |
3 | Article 74(2)(b) of the Code | Transaction value of similar goods |
4 | Article 74(2)(c) of the Code | Deductive value method |
5 | Article 74(2)(d) of the Code | Computed value method |
6 | Article 74(3) of the Code | Value based on the data available (‘fall-back’ method) |
A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless Union law provides for the code to be used in place of the text.
The declarant enters code 00300 in box 2 to indicate that there is identity between the declarant and the consignor.
Union law provides for certain additional information to be entered in boxes other than box 44. However, such additional information should be coded according to the same rules as the information to be specifically entered in box 44. Furthermore, where Union law fails to specify the box in which information is to be entered, that information is to be entered in box 44.
All types of additional information are listed at the end of this title.
Member States may provide for the use of national additional information provided that their codification presents a structure different to the codes for Union additional information.
Documents, certificates and Union or international authorisations or other references produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recognisable reference. The list of documents, certificates, authorisations and other references and their respective codes can be found in the TARIC database.
National documents, certificates and authorisations produced in support of the declaration must be entered in the form of a code composed of an numeric character followed by 3 alpha-numeric characters (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature.
The codes applicable are given below:
Customs duties on industrial products | A00 |
Additional duties | A20 |
Definitive antidumping duties | A30 |
Provisional antidumping duties | A35 |
Definitive countervailing duties | A40 |
Provisional countervailing duties | A45 |
VAT | B00 |
Compensatory interest (VAT) | B10 |
Interest on arrears (VAT) | B20 |
Export taxes | C00 |
Export taxes on agricultural products | C10 |
Interest on arrears | D00 |
Compensatory interest (I.e. Inward processing) | D10 |
Duties collected on behalf of other countries | E00 |
Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature.
The following codes may be used by the Member States:
Payment in cash
Payment by credit card
Payment by cheque
Other (e. g. direct debit to agent's cash account)
Deferred or postponed payment
Deferred payment — customs system
Postponed payment — VAT system (Article 23 Sixth VAT Directive)
Electronic credit transfer
Payment through post office administration (postal consignments) or other public sector or government department
Excise credit or rebate
Security, including cash deposit
From agent's cash account
Guarantee
Individual guarantee account
From agent's guarantee account
From agent's guarantee — standing authority
From agent's guarantee — individual authority
Guarantee lodged with Intervention Agency.
The code to be entered has the following three-part structure:
The character identifying the type of warehouse:
Public customs warehouse type I
Public customs warehouse type II
Public customs warehouse type III
Private customs warehouse
Storage facilities for the temporary storage of goods
for a non-customs warehouse
for a free zone or free warehouse
the identification number allocated by the Member State when issuing the authorisation (an..14)
the country code for the authorising Member State, as defined in box 2 (a2)
Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Use the codes entered in box 29.
Guarantee codes
The codes applicable (n1) are given below:
Entering countries under the heading ‘not valid for’:
Use the country codes entered in box 2.
Use the codes entered in box 29.
Legal basis | Subject | Additional information | Box | Code |
---|---|---|---|---|
Article 163 of Delegated Regulation (EU) 2015/2446 | Application for authorisation on the declaration for a special procedure | ‘Simplified authorisation’ | 44 | 00100 |
Appendix C1 | Several exporters, consignees or previous documents | ‘Other’ | 2, 8 and 40 | 00200 |
Appendix C1 | Identity between declarant and consignor | ‘Consignor’ | 14 | 00300 |
Appendix C1 | Identity between declarant and exporter | ‘Exporter’ | 14 | 00400 |
Appendix C1 | Identity between declarant and consignee | ‘Consignee’ | 14 | 00500 |
Legal basis | Subject | Additional information | Box | Code |
---|---|---|---|---|
Article 2 paragraph 1 of Regulation (EC) No 1147/2002 | Temporarily suspension of the autonomous duties | ‘Import with airworthiness certificate’ | 44 | 10100 |
Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing | IP goods | 44 | 10200 |
Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446 | Discharge of inward processing (specific commercial policy measures) | IP goods, Commercial policy | 44 | 10300 |
Article 238 of Delegated Regulation (EU) 2015/2446 | Temporary admission | ‘TA goods’ | 44 | 10500 |
Article 86(3) of the Code | Determination of the amount of the import duty incurred for the processed products resulting from inward processing in accordance with Article 86(3) of the Code. | ‘Special rule for the calculation of import duty for processed products’ | 44 | 10800 |
Legal basis | Subject | Additional information | Box | Code |
---|---|---|---|---|
Article 254(4)(b) of the Code | Export of agricultural goods subject to end-use | 254(4)(b) of the Code Regulation (EEC) No 2454/93 End-use: Goods destined for exportation — agricultural refunds not applicable | 44 | 30300 |
The use, in this Appendix, of the words export, re-export, importation and re-importation equally cover dispatch, re-dispatch, introduction and re-introduction.
Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: