Second subdivision U.K.
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 use, in this Appendix, of the words export, re-export, importation and re-importation equally cover dispatch, re-dispatch, introduction and re-introduction.