| 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 |
The use, in this Appendix, of the words export, re-export, importation and re-importation equally cover dispatch, re-dispatch, introduction and re-introduction.