1. (a)

   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

2. (b)

   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:

A

Payment in cash

B

Payment by credit card

C

Payment by cheque

D

Other (e. g. direct debit to agent's cash account)

E

Deferred or postponed payment

F

Deferred payment — customs system

G

Postponed payment — VAT system (Article 23 Sixth VAT Directive)

H

Electronic credit transfer

J

Payment through post office administration (postal consignments) or other public sector or government department

K

Excise credit or rebate

M

Security, including cash deposit

P

From agent's cash account

R

Guarantee

S

Individual guarantee account

T

From agent's guarantee account

U

From agent's guarantee — standing authority

V

From agent's guarantee — individual authority

O

Guarantee lodged with Intervention Agency.