The codes applicable (a1) are given below:

A

for a normal declaration (normal procedure under Article 162 of the Code)

B or C

for a simplified declaration (simplified procedure under Article 166 of the Code

D

For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods.

E or F

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.

X or Y

for a supplementary declaration under a simplified procedure covered by B or C and E or F.

Z

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.