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

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ANNEX 9U.K.

Appendix A

1. Introductory notes to the tables U.K.

Note 1. GeneralitiesU.K.

1.1.

The summary declaration that must be lodged for goods entering or leaving the customs territory of the Union contains the information detailed in Tables 1 to 5 for each of the situations or modes of transport concerned. The diversion request that needs to be made where an active means of transport entering the customs territory of the Union is to arrive first at a customs office located in a Member State that was not declared in the entry summary declaration contains the information detailed in Table 6.

1.2.

Tables 1 to 7 include all data elements necessary for the procedures, declarations and diversion requests concerned. They provide comprehensive views of the requirements necessary for the various procedures, declarations and diversion requests.

1.3.

The headings of the columns are self-explanatory and refer to these procedures and declarations.

1.4.

An ‘X’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at the declaration item of goods level. A ‘Y’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at declaration header level. A ‘Z’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at the conveyance report level. Any combination of these symbols ‘X’, ‘Y’ and ‘Z’ means that the data element concerned can be requested for the procedure or declaration described in the title of the relevant column at any of the levels concerned.

1.5.

The descriptions and notes contained in Section 4 in respect of entry and exit summary declaration, of simplified procedures and of diversion requests apply to the data elements referred to in Tables 1 to 7.

Note 2. Customs declaration used as an entry summary declarationU.K.

2.1.

Where a customs declaration, as referred to in Article 162 of the Code, is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘Entry summary declaration’ of Tables 1 to 4.

Where a customs declaration, as referred to in Article 166 of the Code, is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘Entry summary declaration’ of Tables 1 to 4.

2.2.

Where a customs declaration, as referred to in Article 162 of the Code is presented by an AEO under article 38, 2, b of the code and is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘AEO Entry summary declaration’ of Table 5.

Where a customs declaration, as referred to in Article 166 of the Code is presented by an AEO under article 38, 2, b of the code and is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘AEO Entry summary declaration’ of Table 5.

Note 3. Customs declaration at exportU.K.

3.1.

Where a customs declaration, as referred to in Article 162 of the Code, is required, in accordance with Article 263(3)(a) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘Exit summary declaration’ of Tables 1 and 2.

Where a customs declaration, as referred to in Article 166 of the Code, is required, in accordance with Article 263(3)(a) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘Exit summary declaration’ of Tables 1 and 2.

Note 4. Other specific circumstances in respect of exit and entry summary declarations and particular types of goods traffic. Note to Tables 2 to 4U.K.

4.1.

The columns ‘Exit summary declaration — Express consignments’ and ‘Entry summary declaration — Express consignments’ of Table 2 cover the required data which shall be provided electronically to customs authorities for risk-analysis purposes prior to departure or arrival of express consignments. Postal services may choose to provide electronically the data contained in those columns of Table 2 to customs authorities for risk-analysis purposes prior to departure or arrival of postal consignments.

4.2.

[F1. . . . .]

4.5.

Tables 3 and 4 contain the information necessary for entry summary declarations in the context of road and rail modes of transport.

4.6.

Table 3 for road mode of transport applies also in case of multimodal transport, unless otherwise provided in Section 4.

Note 5. Simplified proceduresU.K.

5.1.

The declarations for simplified procedures referred to in Article 166 of the Code contain the information detailed in Table 7.

5.2.

The reduced format for certain data elements provided for simplified procedures does not limit or influence the requirements set out in Appendices C1 and D1, notably in respect of the information to be provided in supplementary declarations.

2. Requirements for entry and exit summary declarations U.K.

2.1. Situation for air, sea, inland waterways and other modes of transport or situations not referred to under Tables 2 to 4 — Table 1 U.K.

Name	Exit summary declaration(See note 3.1)	Entry summary declaration(See note 2.1)
Number of items	Y	Y
Unique consignment reference number	X/Y	X/Y
Transport document number	X/Y	X/Y
Consignor	X/Y	X/Y
Person lodging the summary declaration	Y	Y
Consignee	X/Y	X/Y
Carrier		Z
Notify party		X/Y
Identity and nationality of active means of transport crossing the border		Z
Conveyance reference number		Z
First place of arrival code		Z
Date and time of arrival at first place of arrival in Customs territory		Z
Country(ies) of routing codes	Y	Y
Mode of transport at the border		Z
Customs office of exit	Y
Location of goods	Y
Place of loading		X/Y
Place of unloading code		X/Y
Goods description	X	X
Type of packages (code)	X	X
Number of packages	X	X
Shipping marks	X/Y	X/Y
Equipment identification number, if containerised	X/Y	X/Y
Goods item number	X	X
Commodity code	X	X
Gross mass (kg)	X/Y	X/Y
UN Dangerous Goods code	X	X
Seal number	X/Y	X/Y
Transport charges method of payment code	X/Y	X/Y
Declaration date	Y	Y
Signature/Authentication	Y	Y
Other specific circumstance indicator	Y	Y
Subsequent customs office(-s) of entry code		Z

2.2. Express consignments — Table 2 U.K.

Name	Exit summary declaration — Express consignments(See notes 3.1 and 4.1 to 4.3)	Entry summary declaration — Express consignments(See notes 2.1 and 4.1 to 4.3)
Unique consignment reference number
Transport document number
Consignor	X/Y	X/Y
Person lodging the summary declaration	Y	Y
Consignee	X/Y	X/Y
Carrier		Z
Conveyance reference number		Z
Date and time of arrival at first place of arrival in customs territory		Z
Country(ies) of routing codes	Y	Y
Mode of transport at the border		Z
Customs office of exit	Y
Location of goods	Y
Place of loading		Y
Place of unloading code		X/Y
Goods description	X	X
Equipment identification number, if containerised
Goods item number	X	X
Commodity code	X	X
Gross mass (kg)	X/Y	X/Y
UN Dangerous Goods Code	X	X
Transport charges method of payment code	X/Y	X/Y
Declaration date	Y	Y
Signature/Authentication	Y	Y
Other specific circumstance indicator	Y	Y
Subsequent customs office(-s) of entry code		Z

2.3. Road mode of transport — Entry summary declaration information — Table 3 U.K.

Name	Road — Entry summary declaration(See note 2.1)
Number of items	Y
Unique consignment reference number	X/Y
Transport document number	X/Y
Consignor	X/Y
Person lodging the summary declaration	Y
Consignee	X/Y
Carrier	Z
Identity and nationality of active means of transport crossing the border	Z
First place of arrival code	Z
Date and time of arrival at first place of arrival in Customs territory	Z
Countries of routing codes	Y
Mode of transport at the border	Z
Place of loading	X/Y
Place of unloading code	X/Y
Goods description	X
Type of packages code	X
Number of packages	X
Equipment identification number if containerised	X/Y
Goods item number	X
Commodity code	X
Gross mass (kg)	X/Y
Transport charges method of payment code	X/Y
UN Dangerous Goods Code	X
Seal number	X/Y
Declaration date	Y
Signature/Authentication	Y
Other specific circumstance indicator	Y

2.4. Rail mode of transport — Entry summary declaration information — Table 4 U.K.

Name	Rail — Entry summary declaration (See note 2.1)
Number of items	Y
Unique consignment reference number	X/Y
Transport document number	X/Y
Consignor	X/Y
Person lodging the entry summary declaration	Y
Consignee	X/Y
Carrier	Z
Identity and nationality of active means of transport crossing the border	Z
Conveyance reference number	Z
First place of arrival code	Z
Date and time of arrival at first place of arrival in Customs territory	Z
Countries of routing codes	Y
Mode of transport at the border	Z
Place of loading	X/Y
Place of unloading code	X/Y
Goods description	X
Type of packages code	X
Number of packages	X
Equipment identification number, if containerised	X/Y
Goods item number	X
Commodity code	X
Gross mass (kg)	X/Y
Transport charges method of payment code	X/Y
UN Dangerous Goods Code	X
Seal number	X/Y
Declaration date	Y
Signature/Authentication	Y
Other specific circumstance indicator	Y

2.5. Authorised economic operators — reduced data requirements for entry summary declarations — Table 5 U.K.

Name	Entry summary declaration(See note 2.2)
Unique consignment reference number	X/Y
Transport document number	X/Y
Consignor	X/Y
Person lodging the summary declaration	Y
Consignee	X/Y
Carrier	Z
Notify party	X/Y
Identity and nationality of active means of transport crossing the border	Z
Conveyance reference number	Z
First place of arrival code	Z
Date and time of arrival at first place of arrival in Customs territory	Z
Country(ies) of routing codes	Y
Mode of transport at the border	Z
Customs office of exit
Place of loading	X/Y
Goods description	X
Number of packages	X
Equipment identification number, if containerised	X/Y
Goods item number	X
Commodity code	X
Declaration date	Y
Signature/Authentication	Y
Other specific circumstance indicator	Y
Subsequent customs office(-s) of entry code	Z

2.6. Requirements for diversion requests — Table 6 U.K.

Name
Mode of transport at the border	Z
Identification of means of transport crossing the border	Z
Date and time of arrival at first place of arrival in Customs territory	Z
Country code of the declared first office of entry	Z
Person requesting the diversion	Z
MRN	X
Goods item number	X
First place of arrival code	Z
Actual first place of arrival code	Z

3. Requirements for simplified declaration — Table 7 U.K.

Name	Simplified declaration export (See note 3.1)	Simplified declaration import (See note 2.1)
Declaration	Y	Y
Number of items	Y	Y
Unique consignment reference number	X	X
Transport document number	X/Y	X/Y
Consignor/exporter	X/Y
Consignee		X/Y
Declarant/representative	Y	Y
Declarant/representative status code	Y	Y
Currency code		X
Customs office of exit	Y
Goods description	X	X
Type of packages (code)	X	X
Number of packages	X	X
Shipping marks	X/Y	X/Y
Equipment identification number, if containerised		X/Y
Goods item number	X	X
Commodity code	X	X
Gross mass (kg)		X
Procedure	X	X
Net mass (kg)	X	X
Item amount		X
Reference number for entry into the declarant's records	X	X
Number of the authorisation	X	X
Additional information		X
Declaration date	Y	Y
Signature/Authentication	Y	Y

4. Data elements explanatory notes. U.K.

MRN U.K.

Diversion request: The Movement Reference Number is an alternative to the following two data elements:

Identification of the means of transport crossing the border,
Date and time of arrival at first place of arrival in customs territory.

Declaration U.K.

Enter the codes provided for in Appendix D1 for SAD Box 1, 1st and 2nd subdivisions.

Number of items (1) U.K.

Total number of items declared in the declaration or in the summary declaration.

[Ref.: SAD Box 5]

Unique consignment reference number U.K.

Unique number assigned to goods, for entry, import, exit and export.

WCO (ISO15459) codes or equivalent shall be used.

Summary declarations: it is an alternative to the transport document number when the latter is not available.

Simplified procedures: the information can be provided where available.

This element provides a link to other useful sources of information.

[Ref.: SAD Box 7]

Transport document number U.K.

Reference of the transport document that covers the transport of goods into or out of the customs territory. Where the person lodging the entry summary declaration is different from the carrier, the transport document number of the carrier shall also be provided.

This includes the code for the type of transport document as provided for in Appendix D1, followed by the identification number of the document concerned.

This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It provides a link to other useful sources of information.)

Exit ship and aircraft supplies summary declarations: invoice or loading list number.

Entry road mode of transport summary declarations: this information shall be provided to the extent available and may include both references to TIR carnet and to CMR.

Consignor U.K.

Party consigning goods as stipulated in the transport contract by the party ordering transport.

Exit summary declarations: This information must be provided when it is different from the person lodging the summary declaration. This information takes the form of the consignor EORI number whenever that number is available to the person lodging the summary declaration. If the consignor EORI number is not available, the full name and address of the consignor shall be provided. Where the particulars required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3)(a) of the Code and with Article 162 of the Code, this information corresponds to the ‘Consignor/Exporter’ of that customs declaration.

The structure of the number is as follows:

Field	Content	Field type	Format	Examples
1	Identifier of the third country (ISO alpha 2 country code)	Alphabetic 2	a2	US JP CH
2	Unique identification number in a third country	Alphanumeric up to 15	An..15	1234567890ABCDE AbCd9875F pt20130101aa

Field

Content

Field type

Format

Examples

Identifier of the third country (ISO alpha 2 country code)

Alphabetic 2

Unique identification number in a third country

Alphanumeric up to 15

An..15

1234567890ABCDE

AbCd9875F

pt20130101aa

Examples: ‘US1234567890ABCDE’ for a consignor in the US (country code: US) whose unique identification number is 1234567890ABCDE. ‘JPAbCd9875F’ for a consignor in Japan (country code: JP) whose unique identification number is AbCd9875F. ‘CHpt20130101aa’ for a consignor in Switzerland (country code: CH) whose unique identification number is pt20130101aa.

Identifier of the third country: the European Union's alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far 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 Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95(2).

When a consignor EORI number or a consignor third country unique identification number is provided, his name and address shall not be provided.

Entry summary declarations: This information takes the form of the consignor EORI number whenever that number is available to the person lodging the summary declaration. If the consignor EORI number is not available, the full name and address of the consignor shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of this data element explanatory note.

When a consignor EORI number or a consignor third country unique identification number is provided, his name and address shall not be provided.

Consignor/exporter U.K.

Party who makes or on whose behalf the export declaration is made and who is the owner of the goods or has similar right of disposal over them at the time when the declaration is accepted.

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

[Ref.: SAD Box 2]

Person lodging the summary declaration U.K.

This information takes the form of the EORI number of the person lodging the summary declaration; his name and address shall not be provided.

Entry summary declarations: one of the persons mentioned in Article 127(4) of the Code.

Exit summary declarations: party defined in Article 271(2) of the Code. This information shall not be provided where, in accordance with Article 263(1) of the Code, the goods are covered by a customs declaration.

Note: This information is necessary to identify the person responsible for presenting the declaration.U.K.

Person requesting the diversion: U.K.

Diversion request: the person making the request for a diversion at entry. This information takes the form of the EORI number of the person requesting the diversion; his name and address shall not be provided.

Consignee: U.K.

Party to whom goods are actually consigned.

Exit summary declarations: In cases referred to in Article 215(2) third subparagraph of Implementing Regulation (EU) 2015/2447, this information in the form of the full name and address of the consignee shall be provided where available. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:

Legal basis	Subject	Box	Code
Appendix A	Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of exit summary declarations, where the consignee particulars are unknown.	44	30600

It takes the form of the consignee EORI number whenever that number is available to the person lodging the summary declaration. If the consignee EORI number is not available, the full name and address of the consignee shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where a consignee EORI number or a consignee third country unique identification number is provided, his name and address shall not be provided.

Entry summary declarations: This information must be provided when different from the person lodging the summary declaration. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown and his particulars shall be replaced by the following code 10600:

Legal basis	Subject		Code
Appendix A	Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee particulars are unknown		10600

Where this information must be provided, it takes the form of the consignee EORI number whenever that number is available to the person lodging the summary declaration. If the consignee EORI number is not available, the full name and address of the consignee shall be provided.

Where a consignee EORI number or a consignee third country unique identification number is provided, his name and address shall not be provided.

Declarant/representative U.K.

To be required if different from the consignor/exporter at export/the consignee at import.

This information takes the form of the declarant/representative EORI number.

[Ref.: SAD Box 14]

Declarant/representative status code U.K.

Code representing the declarant or the status of the representative. The codes to be used are those provided for in Appendix D1 for Box 14 of the SAD.

Carrier U.K.

This information shall not be provided where it is identical with the person lodging the entry summary declaration except where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union. In this case, this information may be provided and will take the form of a third country unique identification number which has been made available to the Union by the third country concerned. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where this information is different from the person lodging the entry summary declaration, this information takes the form of the full name and address of the carrier.

It takes the form of the carrier EORI number or a carrier third country unique identification number:

whenever available to the person lodging the summary declaration,

and/or

where sea, inland waterway or air transport is concerned.

It takes the form of the carrier EORI number, if the carrier is connected to the customs system and he wishes to receive any of notifications laid down in Article 185(3) or in Article 187(2) of Implementing Regulation (EU) 2015/2447.

Where a carrier EORI number or a carrier third country unique identification number is provided, his name and address shall not be provided.

Notify party U.K.

Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. It takes the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration. If the notify party EORI number is not available, the full name and address of the notify party shall be provided.

Where the notify party EORI number or the notify party third country unique identification number is provided, his name and address shall not be provided.

Entry summary declaration: where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.

Exit summary declaration: where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned, the particulars of notify party shall always be provided in the field for ‘consignee’ instead of the ‘consignee’ particulars. When an export declaration contains the particulars for the exit summary declaration, code 30600 is entered in Box 44 of the export declaration concerned.

Identity and nationality of active means of transport crossing the border U.K.

Identity and nationality of active means of transport crossing the border of the customs territory of the Union. The definitions provided for in Appendix C1 for SAD box 18 shall be used for identity. Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared. Where air transport is concerned, no information should be provided

The codes provided for in Appendix D1 for SAD box 21 shall be used for nationality where this information is not yet included in the identity.

Rail mode of transport: the wagon number shall be provided.

Identification of means of transport crossing the border U.K.

Diversion request: This information shall take the form of the IMO ship identification number, the ENI code or the IATA flight number for sea, inland waterways or air transport respectively.

For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the code-share partners' flight numbers shall be used.

Conveyance reference number (3) (1) U.K.

Identification of the journey of the means of transport, for example voyage number, flight number, trip number, if applicable.

For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the code-share partners' flight numbers shall be used.

Rail mode of transport: the train number shall be provided. This data element shall be provided in case of multimodal transport, where applicable.

First place of arrival code U.K.

Identification of the first arrival location in the Customs territory. This would be a port for sea, airport for air and border post for land crossing.

The code shall adhere to the following pattern: UN/LOCODE (an..5) + national code (an..6).

Road and rail modes of transport: the code shall follow the pattern provided for customs offices in Appendix D1.

Diversion request: the code of the declared customs office of first entry must be provided.

Actual first place of arrival code U.K.

Diversion request: the code of the actual customs office of first entry must be provided.

Country code of the declared first office of entry U.K.

Diversion request: Codes provided for in Appendix D1 for SAD box 2 shall be used.

Date and time of arrival at first place of arrival in Customs territory U.K.

Date and time/scheduled date and time of arrival of means of transport at (for air) first airport, (land) arrival at first border post and (sea) arrival at first port, code. n12 (CCYYMMDDHHMM) shall be used. Local time of first place of arrival shall be provided.

Diversion request: This information shall be limited to the date; code n8 (CCYYMMDD) shall be used.

Country(ies) of routing codes U.K.

Identification in a chronological order of the countries through which goods are routed between the country of original departure and final destination. This comprises the countries of original departure and of final destination of the goods. Codes provided for in Appendix D1 for SAD Box 2 shall be used. This information is to be provided to the extent known.

Exit express consignments summary declarations — postal consignments: only the country of final destination of the goods shall be provided.

Entry express consignments summary declarations — postal consignments: only the country of original departure of the goods shall be provided.

Currency code U.K.

Code provided for in Appendix D1 for SAD Box 22 for the currency in which the commercial invoice was drawn up.

This information is used in conjunction with ‘Item amount’ where it is necessary for the calculation of import duties.

Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Boxes 22 and 44]

Mode of transport at the border U.K.

Entry summary declaration: Mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Union. In the case of combined transportation, the rules set out in Appendix C1 explanatory note for box 21 shall apply.

Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared.

Codes 1, 2, 3, 4, 7, 8 or 9 as provided for in Appendix D1 for SAD box 25 shall be used.

[Ref.: SAD box 25].

Customs office of exit U.K.

Code provided for in Appendix D1 for SAD box 29 for the intended customs office of exit.

Exit express consignments summary declarations — postal consignments:

this element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.

Location of goods (4) U.K.

Precise location where the goods may be examined.

[Ref.: SAD Box 30]

Place of loading (5) U.K.

Name of a seaport, airport, freight terminal, rail station or other place at which goods are loaded onto the means of transport being used for their carriage, including the country where it is located.

Entry express consignments summary declarations — postal consignments:

This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader

Road and rail modes of transport: this can be the place where goods were taken over according to the transport contract or the TIR customs office of departure.

Place of unloading (5) U.K.

Name of the seaport, airport, freight terminal, rail station or other place at which the goods are unloaded from the means of transport having been used for their carriage, including the country where it is located.

Road and rail modes of transport: where the code is not available, the name of the place shall be provided, with the maximum level of precision available.

Note: This element provides useful information for procedure management.U.K.

Goods description U.K.

Summary declarations: it is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’ or ‘parts’) cannot be accepted. A list of such general terms will be published by the Commission. It is not necessary to provide this information where the Commodity code is provided.

Simplified procedures: it is a description for tariff purposes.

[Ref.: SAD Box 31]

Type of packages (code) U.K.

Code provided for in Appendix D1 for SAD box 31 for the intended customs office of exit.

Number of packages U.K.

Number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or number of pieces, if unpackaged. This information shall not be provided where goods are in bulk.

[Ref.: SAD Box 31]

Shipping marks U.K.

Free form description of the marks and numbers on transport units or packages.

This information shall only be provided for packaged goods where applicable. Where goods are containerised, the container number can replace the shipping marks, which can however be provided by the trader where available. A UCR or the references in the transport document that allows for the unambiguous identification of all packages in the consignment may replace the shipping marks.

Note: This element helps to identify consignments.U.K.

[Ref.: SAD Box 31]

Equipment identification number, if containerised U.K.

Marks (letters and/or numbers) which identify the container.

[Ref.: SAD Box 31]

Goods item number (6) U.K.

Number of the item in relation to the total number of items contained in the declaration, the summary declaration or the diversion request.

Diversion request: where the MRN is provided and the diversion request does not concern all items of goods of an entry summary declaration, the person requesting the diversion shall provide the relevant item numbers attributed to the goods in the original entry summary declaration.

To be used only where there is more than one item of goods.

Note: This element, which is automatically generated by computer systems, helps to identify the item of goods concerned within the declaration.U.K.

[Ref.: SAD Box 32]

Commodity code U.K.

Code number corresponding to the item in question;

Entry summary declarations: first four digits of the CN code; It is not necessary to provide this information where the goods description is provided.

Simplified declaration import: 10-digit TARIC code. Traders may supplement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

Exit summary declarations: first four digits of the CN code. It is not necessary to provide this information where the goods description is provided.

Simplified declaration export: 8-digit CN code. Traders may complement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations at export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 33]

Gross mass (kg) U.K.

Weight (mass) of goods including packaging but excluding the carrier's equipment for the declaration.

Where possible, the trader can provide that weight at declaration item level.

Simplified declaration import: this information shall be provided only where it is necessary for the calculation of import duties.

[Ref.: SAD Box 35]

Procedure U.K.

Procedure code as provided for in Appendix D1 for SAD Box 37, 1st and 2nd subdivisions.

Member States may waive the obligation to provide the codes as defined in Appendix D1 for Box 37, 2nd subdivision of the SAD for simplified declarations at import and export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

Net mass (kg) U.K.

Weight (mass) of the goods themselves without any packing.

Member States may waive this requirement for simplified declarations at import and export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 38]

Item amount U.K.

Price of the goods for the declaration item concerned. This information is used in conjunction with ‘Currency code’ where it is necessary for the calculation of import duties.

[Ref.: SAD Box 42]

Reference number for entry into the declarant's records U.K.

It is the reference number of entry into the records for the procedure described in Article 182 of the Code. Member States may waive this requirement where other satisfactory consignments tracing systems are in place.

Additional information U.K.

Enter code 10100 where Article 2 paragraph 1 of Regulation (EC) No 1147/2002(7) applies (goods imported with airworthiness certificates).

[Ref.: SAD Box 44]

Number of the authorisation U.K.

Number of the authorisation for simplifications. Member States may waive this requirement where they are satisfied that their computer systems are able to derive this information without ambiguity from other elements of the declaration, such as the trader identification.

UN Dangerous Goods code U.K.

The United Nations Dangerous Goods Identifier (UNDG) is the unique serial number (n4) assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.

This element shall only be provided where it is relevant.

Seal number (8) U.K.

The identification numbers of the seals affixed to the transport equipment, where applicable.

Transport charges method of payment code U.K.

The following codes shall be used:

Payment in cash

Payment by credit card

Payment by cheque

Other (e.g. direct debit to cash account)

Electronic credit transfer

Account holder with carrier

Not pre-paid

This information is to be provided only where available.

Declaration date (9) U.K.

Date at which the respective declarations were issued and when appropriate, signed or otherwise authenticated.

For entry into the declarant's records pursuant to Article 182 of the Code, this is the date of entry into the records.

[Ref.: SAD Box 54]

Signature/Authentication (9) U.K.

[Ref.: SAD Box 54]

Other specific circumstance indicator U.K.

Coded element that indicates the special circumstance the benefit of which is claimed by the trader concerned.

Postal and express consignments

Road mode of transport

Rail mode of transport

Authorised economic operators

This element needs to be provided only where the benefit of a special circumstance other than those referred to under Table 1 is requested by the person lodging the summary declaration.

This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.

Subsequent customs office(-s) of entry code U.K.

Identification of the subsequent customs offices of entry in the customs territory of the Union.

This code needs to be provided when the code for the mode of transport at the border is 1, 4 or 8.

The code shall adhere to the pattern provided in Appendix D1 for SAD Box 29 for the customs office of entry.

Appendix B1

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT (eight-copy set) U.K.

(1)The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I,A.U.K.

Appendix B2

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS U.K.

(1)The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I, A.U.K.

Appendix B3

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM (eight-copy set) U.K.

(1)The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I, A.U.K.

Appendix B4

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS U.K.

(1)The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I, A.U.K.

Appendix B5

INDICATION OF THE COPIES OF THE FORMS SHOWN IN APPENDICES B1 AND B3 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS (Counting copy 1)U.K.

Box number	Copies	Box number	Copies
^a Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit.
^b The Member State of dispatch can choose whether these particulars appear on the copies specified.
I. BOXES FOR OPERATORS
1	1 to 8 except middle subdivision:	27	1 to 5^a
	1 to 3	28	1 to 3
2	1 to 5^a	29	1 to 3
3	1 to 8	30	1 to 3
4	1 to 8	31	1 to 8
5	1 to 8	32	1 to 8
6	1 to 8	33	first subdivision on the left: 1 to 8
7	1 to 3		remainder: 1 to 3
8	1 to 5^a	34a	1 to 3
9	1 to 3	34b	1 to 3
10	1 to 3	35	1 to 8
11	1 to 3	36	—
12	—	37	1 to 3
13	1 to 3	38	1 to 8
14	1 to 4	39	1 to 3
15	1 to 8	40	1 to 5^a
15a	1 to 3	41	1 to 3
15b	1 to 3	42	—
16	1, 2, 3, 6, 7 and 8	43	—
17	1 to 8	44	1 to 5^a
17a	1 to 3	45	—
17b	1 to 3	46	1 to 3
18	1 to 5^a	47	1 to 3
19	1 to 5^a	48	1 to 3
20	1 to 3	49	1 to 3
21	1 to 5^a	50	1 to 8
22	1 to 3	51	1 to 8
23	1 to 3	52	1 to 8
24	1 to 3	53	1 to 8
25	1 to 5^a	54	1 to 4
26	1 to 3	55	—
		56	—
II. ADMINISTRATIVE BOXES
A	1 to 4^b	C	1 to 8^b
B	1 to 3	D	1 to 4

Appendix B6

INDICATION OF THE COPIES OF THE FORMS SHOWN IN APPENDICES B2 AND B4 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS (Counting copy 1/6)U.K.

Box number	Copies	Box number	Copies
^a The Member State of dispatch can choose whether these particulars appear on the copies specified.
I. BOXES FOR OPERATORS
1	1 to 4 except middle subdivision:	27	1 to 4
	1 to 3	28	1 to 3
2	1 to 4	29	1 to 3
3	1 to 4	30	1 to 3
4	1 to 4	31	1 to 4
5	1 to 4	32	1 to 4
6	1 to 4	33	first subdivision on the left: 1 to 4
7	1 to 3		remainder: 1 to 3
8	1 to 4	34a	1 to 3
9	1 to 3	34b	1 to 3
10	1 to 3	35	1 to 4
11	1 to 3	36	1 to 3
12	1 to 3	37	1 to 3
13	1 to 3	38	1 to 4
14	1 to 4	39	1 to 3
15	1 to 4	40	1 to 4
15a	1 to 3	41	1 to 3
15b	1 to 3	42	1 to 3
16	1 to 3	43	1 to 3
17	1 to 4	44	1 to 4
17a	1 to 3	45	1 to 3
17b	1 to 3	46	1 to 3
18	1 to 4	47	1 to 3
19	1 to 4	48	1 to 3
20	1 to 3	49	1 to 3
21	1 to 4	50	1 to 4
22	1 to 3	51	1 to 4
23	1 to 3	52	1 to 4
24	1 to 3	53	1 to 4
25	1 to 4	54	1 to 4
26	1 to 3	55	—
		56	—
II. ADMINISTRATIVE BOXES
A	1 to 4^a	C	1 to 4
B	1 to 3	D/J	1 to 4

Appendix C1

SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES U.K.

TITLE I U.K.GENERAL REMARKSU.K.

(1)The Customs administration of each Member State may, if necessary, supplement the explanatory note.U.K.

(2)The provisions of this title shall not preclude printing of paper-based customs declarations and documents certifying the customs status of Union goods not being moved under internal Union transit procedure by means of data-processing systems, on plain paper, on conditions laid down by the Member States.U.K.

A.GENERAL DESCRIPTIONU.K.

(1)The paper-based customs declaration shall be printed on self-copying paper dressed for writing purposes and weighing at least 40 g/m2. The paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease.U.K.

(2)The paper shall be white for all copies. However, on the copies used for Union transit (1, 4 and 5), boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.U.K.

The forms shall be printed in green ink.

(3)The boxes are based on a unit of measurement of one tenth of an inch horizontally and one sixth of an inch vertically. The subdivisions are based on a unit of measurement of one-tenth of an inch horizontally.U.K.

(4)A colour marking of the different copies shall be effected in the following manner on forms conforming to the specimens shown in appendices B1 and B3:U.K.

copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue,
copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and yellow;

On forms conforming to the specimens shown in appendices B2 and B4, copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous margin, and to the right of this a broken margin coloured respectively red, green, yellow and blue.

The width of these margins shall be approximately 3 mm. The broken margins shall comprise a series of squares with a side measurement of 3 mm each one separated by 3 mm.

The copies on which the data contained in the forms shown in appendices B1 and B3 must appear by a self-copying process are shown in Appendix B5.The copies on which the data contained in the forms shown in appendices B2 and B4 must appear by a self-copying process are shown in Appendix B6.

(5)The forms shall measure 210 × 297 mm with a maximum tolerance as to length of 5 mm less and 8 mm more.U.K.

(6)The customs administrations of the Member States may require that the forms show the name and address of the printer or a mark enabling the printer to be identified. They may also make the printing of the forms conditional on prior technical approval.U.K.

(7)The forms and continuation forms are to be used:U.K.

(a)

where Union legislation refers to a declaration for placing goods under a customs procedure or for re-exportation;

(b)

as necessary during the transitional period provided for in an act of accession to the Union, in trade between the Union as constituted prior to that accession and the new Member States, and between the latter, in respect of goods for which customs duties and charges having equivalent effect have not yet been fully eliminated or which remain subject to other measures provided for in the act of accession;

(c)

where Union rules specifically provide for their use, in particular within the framework of the Union transit procedure for the transit declaration for travellers and for the fallback procedure.

(8)The forms and continuation forms used for this purpose comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies:U.K.

copy 1 is kept by the authorities of the Member State in which export (dispatch) or Union transit formalities are completed,
copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Union with a different fiscal regime,
copy 3 is returned to the exporter after being stamped by the customs authority,
copy 4 is kept by the office of destination upon completion of the Union transit operation or as the document providing evidence of the customs status of Union goods,
copy 5 is the return copy for the Union transit procedure,
copy 6 is kept by the authorities of the Member State in which import formalities are completed,
copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Union with a different fiscal regime,
copy 8 is returned to the consignee.

Various combinations are therefore possible, such as:

export, outward processing or re-export: copies 1, 2 and 3,
Union transit: copies 1, 4 and 5,
customs procedures at import: copies 6, 7 and 8.

(9)In addition, there are circumstances in which the customs status of Union goods in question has to be proved at destination. In such cases copy 4 should be used as a T2L document.U.K.

(10)Operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they conform to the official specimen.U.K.

Each subset must be designed in such a way that where boxes must contain identical information in the two Member States involved, such information can be entered directly by the exporter or the holder of the procedure on copy 1 and will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason (in particular where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying paper must confine reproduction to the copies concerned.

Where declarations are to be processed by computer, use may be made of subsets taken from sets in which each copy has a dual function: 1/6, 2/7, 3/8, 4/5.

In this case, in each subset, the numbers of the copies being used must be shown by striking through the numbers, in the margin of the form, referring to the copies not being used.

Every such subset must be designed so that the particulars which have to appear on each copy will be reproduced by means of chemical treatment of the paper.

(11)When pursuant to general remark 2 declarations for placing goods under a customs procedure, for re-export, or documents certifying the customs status of Union goods not being moved under the internal Union transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Union transit procedure), except:U.K.

the colour used for printing,
the use of italic characters,
the printing of a background for the Union transit boxes.

Where a transit declaration is processed at an office of departure by a computerised system, one copy of the declaration must be lodged at that office.

B.PARTICULARS REQUIREDU.K.

The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in question.

Without prejudice to the application of simplified procedures, the boxes which may be completed for each procedure are set out in the following table. The specific provisions concerning each box as they are described in Title II apply without prejudice to the status of the boxes as defined in the table.

Note that the status listed below have no bearing on the fact that certain particulars are collected only where circumstances warrant it. For example, the supplementary units in box 41 (status ‘A’) will only be collected where required by the TARIC.

Box Nos	A	B	C	D	E	F	G	H	I	J
1(1)	A	A	A	A	A			A	A	A
1(2)	A	A	A	A	A			A	A	A
1(3)						A	A
2	B[1]	A	B	B	B	B	B	B	B
2 (No)	A	A	A	A	A	B	A	B	B
3	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]	A [2][3]
4	B		B		B	A [4]	A	B	B
5	A	A	A	A	A	A	A	A	A	A
6	B		B	B	B	B[4]		B	B
7	C	C	C	C	C	A [5]		C	C	C
8	B	B	B	B	B	A[6]		B	B	B
8 (No)	B	B	B	B	B	B		A	A	A
12								B	B
14	B	B	B	B	B		B	B	B	B
14 (No)	A	A	A	A	A		A	A	A	A
15						A[2]
15a	B	B	B	B	B	A [5]		A	A	B
17						A [2]
17a	A	A	A	B	A	A [5]		B	B	B
17b								B	B	B
18 (Identity)	B [1] [7]		B [7]		B [7]	A [7] [24]		B [7]	B [7]
18 (Nationality)						A [8][24]
19	A[9]	A[9]	A[9]	A[9]	A[9]	B [4]		A[9]	A[9]	A[9]
20	B[10]		B[10]		B[10]			B[10]	B[10]
21 (Identity)	A [1]					B [8]
21 (Nationality)	A[8]		A[8]		A[8]	A[8]		A[8]	A[8]
22 (Currency)	B		B		B			A	A
22(Amount)	B		B		B			C	C
23	B[11]		B[11]		B[11]			B[11]	B[11]
24	B		B		B			B	B
25	A	B	A	B	A	B		A	A	B
26	A[12]	B[12]	A[12]	B[12]	A[12]	B[12]		A[13]	A[13]	B[13]
27						B
29	B	B	B	B	B			B	B	B
30	B	B[1]	B	B	B	B [14]		B	B	B
31	A	A	A	A	A	A	A	A	A	A
32	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]	A[3]
33(1)	A	A	A		A	A [16]	A[17]	A	A	B
33(2)								A	A	B
33(3)	A	A						A	A	B
33(4)	A	A						A	A	B
33(5)	B	B	B	B	B			B	B	B
34a	C[1]	A	C	C	C			A	A	A
34b	B		B		B
35	B	A	B	A	B	A	A	B	B	A
36								A	A [17]
37(1)	A	A	A	A	A			A	A	A
37(2)	A	A	A	A	A			A	A	A
38	A	A	A	A	A	A[17]	A[17]	A[18]	A	A
39								B[19]	B
40	A	A	A	A	A	A	A	A	A	A
41	A	A	A	A	A			A	A	A
42								A	A
43								B	B
44	A	A	A	A	A	A [4]	A	A	A	A
45								B	B
46	A[25]	B[25]	A[25]	B [25]	A[25]			A[25]	A[25]	B[25]
47 (Type)	BC [20]		BC [20]		BC [20]			A [18][21] [22]	A [18] [21] [22]
47 (Tax base)	B	B	B		B			A [18] [21] [22]	A [18] [21] [22]	B
47 (Rate)	BC[20]		BC[20]		BC[20]			BC[18][20][22]	BC[20]
47 (Amount)	BC[20]		BC[20]		BC[20]			BC[18][20][22]	BC[20]
47 (Total)	BC[20]		BC[20]		BC[20]			BC[18][20][22]	BC[20]
47 (MP)	B		B		B			B [18][22]	B
48	B		B		B			B	B
49	B[23]	A	B[23]	A	B[23]			B[23]	B[23]	A
50	C		C		C	A
51						A [4]
52						A
53						A
54	A	A	A	A	A		A	A	A	A
55						A
56						A

Legend U.K.

Column headings		Codes used for box 37, 1st subdivision
A:	Export/Dispatch	10, 11, 23
B:	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	76, 77
C:	Re-export after a special procedure other than the customs warehousing procedure	31
D:	Re-export after customs warehousing	31
E:	Outward processing	21, 22
F:	Transit
G:	Customs status of Union goods
H:	Release for free circulation	01, 07, 40, 42, 43, 45, 48, 49, 61, 63, 68
I:	Placing of goods under inward processing or temporary admission	51, 53, 54
J:	Placing under a customs warehouse	71, 78

Symbols in the cells U.K.

Mandatory: Particulars required by every Member State

Optional for the Member States: Particulars which Member States may decide to waive

Optional for operators: Particulars which operators may decide to supply but which cannot be demanded by the Member States

Notes U.K.

[1]	This box is mandatory for agricultural products with export refunds.
[2]	This particular may only be required for non-computerised procedures.
[3]	When the declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure ‘1’ having been entered in box 5.
[4]	This box is mandatory for the NCTS in the manner provided for in Appendix C2.
[5]	This particular may only be required for computerised procedures.
[6]	This box is optional for the Member States where the consignee is not established in the Union nor in a common transit country.
[7]	Not for use in the case of postal consignments or carriage by fixed transport installations.
[8]	Not for use in the case of postal consignments or carriage by fixed transport installations or rail.
[9]	This particular may be required for non-computerised procedures. In the case of computerised procedures, Member States need not collect this particular if they can deduce it from information elsewhere in the declaration and so transmit it to the Commission in compliance with the provisions on the collection of external trade statistics.
[10]	Member States may only require completion of the third subdivision where the customs administration is calculating customs value on behalf of the economic operator.
[11]	Member States may only require this information in cases in which the rules on the monthly fixing of exchange rates laid down in [ex Title V, Chapter 6] do not apply.
[12]	This box must not be completed when export formalities are carried out at the point of exit from the Union.
[13]	This box must not be completed where the import formalities are carried out at the point of entry into the Union.
[14]	This box may be used in the NCTS in the manner provided for in Appendix C2.
[16]	This subdivision must be completed where: the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a commodity code, or where Union legislation so provides.
[17]	For completion only where Union legislation so provides.
[18]	This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned.
[19]	Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration.
[20]	This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States.
[21]	This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration.
[22]	Where the declaration is accompanied by the document referred to in Article 6 of this Delegated Regulation, Member States may waive completion of this box.
[23]	This box is to be completed where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure.
[24]	Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the holder of the procedure to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.
[25]	The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirement.

C.INSTRUCTIONS FOR USE OF THE FORMU.K.

Whenever a particular subset contains one or more copies which may be used in a Member State other than the one in which it was first completed, the forms must be completed by typewriter or by a mechanographical or similar process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the particulars to be entered in box 2 is placed in the position box in the top left-hand corner.

Where all the copies of a subset are intended for use in the same Member State, they may be filled in legibly by hand, in ink and in block capitals, provided that this is allowed in that Member State. The same applies to the particulars to be given on the copies used for the purposes of the Union transit procedure.

The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect particulars and adding those required. Any alterations made in this way must be initialled by the person making them and expressly endorsed by the competent authorities. The latter may, where necessary, require a new declaration to be lodged.

In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures mentioned above. They may also be produced and completed by this means on condition that the provisions concerning the specimen forms, format, language used, legibility, absence of erasures and overwriting, and amendments are strictly observed.

Only numbered boxes are to be completed, as appropriate, by operators. The other boxes, identified by a capital letter, are for administrative use.

Without prejudice to general remark 2, the copies which are to remain at the office of export/dispatch or departure must bear the original signature of the persons concerned.

The lodging with a customs office of a declaration signed by the declarant or his representative shall indicate that the person concerned is declaring the goods in question for the procedure applied for and, without prejudice to the possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member States, in respect of:

the accuracy of the information given in the declaration,
the authenticity of the documents attached,
the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned.

The signature of the holder of the procedure or, where applicable, his authorised representative commits him in respect of all particulars relating to the Union transit operation pursuant to the provisions on Union transit laid down in the Code and in this Regulation and as listed in section B above.

As regards Union transit formalities and formalities at destination, it is in the interests of each person intervening in the operation to check the contents of his declaration before signing it and lodging it with the customs office. In particular, any discrepancy found by the person concerned between the goods which he is to declare and any particulars already entered on the forms being used must immediately be reported by that person to the customs authority. In such cases the declaration must then be made out on fresh forms.

Unless Title III provides otherwise, a box that is not to be used should be left completely blank.

TITLE II U.K.PARTICULARS TO BE ENTERED IN THE VARIOUS BOXESU.K.

A.FORMALITIES RELATING TO EXPORT/DISPATCH, RE-EXPORTATION, CUSTOMS WAREHOUSING OR MANUFACTURING UNDER CUSTOMS SUPERVISION AND UNDER CUSTOMS CONTROL OF GOODS SUBJECT TO EXPORT REFUNDS, OUTWARD PROCESSING, UNION TRANSIT AND/OR PROVING THE CUSTOMS STATUS OF UNION GOODS.U.K.

Box 1: Declaration U.K.

In the first subdivision, enter the relevant Union code from Appendix D1.

In the second subdivision, enter the type of declaration using the relevant Union code from Appendix D1.

In the third subdivision, enter the relevant Union code from Appendix D1.

Box 2: Consignor/Exporter U.K.

For the purposes of this Appendix, the definition of ‘exporter’ is that given in Union customs legislation. In this context, ‘consignor’ refers to an operator that acts as an exporter in the cases referred to in Article 134 of Delegated Regulation (EU) 2015/2446.

Enter the full name and address of the person concerned.

In the case of groupage consignments, the Member States may provide that the word various be entered in this box, and the list of consignors/exporters to be attached to the declaration.

Box 3: Forms U.K.

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one ex form and two EX/c forms, enter 1/3 on the ex form, 2/3 on the first EX/c form and 3/3 on the second EX/c form.

Where the declaration is made up from two sets of four copies instead of one set of eight copies, the two sets are to be treated as one for the purpose of establishing the number of forms.

Box 4: Loading lists U.K.

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.

Box 5: Items U.K.

Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.

Box 6: Total packages U.K.

Enter in figures the total number of packages making up the consignment in question.

Box 7: Reference number U.K.

This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR)(10).

Box 8: Consignee U.K.

Enter the full name and address of the person(s) to whom the goods are to be delivered.

Where an identification number is required, enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. If an EORI number has not been assigned to the consignee, enter the number required by the legislation of the Member State concerned.

Where an identification number is required and the declaration includes the particulars for an exit summary declaration as set out in Appendix A and facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, that identification number may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. The structure of that third country unique identification number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’, in Appendix A.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignees attached to the declaration.

Box 14: Declarant/Representative U.K.

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Enter the full name and address of the person concerned.

If the declarant and the exporter/consignor are the same person, enter ‘exporter’ or ‘consignor’.

To designate the declarant or the status of the representative, use the relevant Union code from Appendix D1.

Box 15: Country of dispatch/export U.K.

Enter in box 15a the relevant Union code from Appendix D1 for the Member State in which the goods are located at the time of their release into the procedure.

However, where it is known that the goods were brought from another Member State to the Member State in which the goods are located at the time of their release into the customs procedure, indicate this other Member State, on condition that

(i)

the goods were brought from there only for the purpose of export, and

(ii)

the exporter is not established in the Member State in which the goods are located at the time of their release into the customs procedure and

(iii)

the entry into the Member State in which the goods are located at the time of their release into the customs procedure was not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006//112/EC.

However, where goods are exported following an inward processing procedure, indicate the Member State where the last processing activity was carried out.

Box 17: Country of destination U.K.

Using the relevant Union code from Appendix D1, enter in box 17a the last country of destination of the goods to be exported as known at the time of export.

Box 18: Identity and nationality of means of transport at departure U.K.

Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities, followed by the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) in the form of the relevant Union code from Appendix D1. If a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer together with the nationality of the tractor.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft's registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

However, in respect of transit operations where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the holder of the procedure to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.

Box 19: Container (Ctr) U.K.

Using the relevant Union code from Appendix D1, enter the presumed situation when crossing the external Union frontier, based on the information available at the time of completion of the export formalities.

Box 20: Delivery terms U.K.

Using the relevant Union codes and headings from Appendix D1, give particulars of the terms of the commercial contract.

Box 21: Identity and nationality of active means of transport crossing the border U.K.

Using the relevant Union code from Appendix D1, enter the nationality of the active means of transport crossing the Union's external frontier as known at the time of completion of formalities.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft's registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

Box 22: Currency and total amount invoiced U.K.

Using the relevant code from Appendix D1, enter in the first subdivision the currency in which the commercial invoice was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate U.K.

This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.

Box 24: Nature of transaction U.K.

Using the relevant codes from Appendix D1, enter the type of the transaction concerned.

Box 25: Mode of transport at the border U.K.

Using the relevant Union code from Appendix D1, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Union.

Box 26: Inland mode of transport U.K.

Using the relevant Union code from Appendix D1, enter the mode of transport upon departure.

Box 27: Place of loading U.K.

Using a code where required, enter the place, as known at the time of completion of formalities, at which the goods are to be loaded onto the active means of transport on which they are to cross the Union frontier.

Box 29: Office of exit U.K.

Using the relevant Union code from Appendix D1, enter the customs office by which it is intended that the goods should leave the customs territory of the Union.

Box 30: Location of goods U.K.

Enter the precise location where the goods may be examined.

Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind U.K.

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration together with the particulars needed to identify them. The description of the goods means the normal trade description. Where box 33 Commodity Code is to be completed, the description must be precise enough to allow the goods to be classified. This box must also contain the particulars required by any specific legislation. Using the relevant Union code from Appendix D1, enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number U.K.

Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.

Box 33: Commodity Code U.K.

Enter the code number corresponding to the item in question, as described in Appendix D1.

Box 34: Country-of-origin code U.K.

Operators completing box 34a should use the relevant Union code from Appendix D1 to enter the country of origin, as defined in Title II of the Code.

Enter the region of dispatch or production of the goods in question in Box 34b.

Box 35: Gross mass (kg) U.K.

Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Where a transit declaration covers several types of goods, the total gross mass needs only be entered in the first box 35, the remaining boxes 35 being left blank. Member States may extend this rule to all procedures referred to under columns A to E and G of the table in Title I, B.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

from 0,001 to 0,499: rounding down to the nearest kg,
from 0,5 to 0,999: rounding up to the nearest kg.

A gross mass of less than 1 kg should be entered as 0,xyz (e.g. 0,654 for a package of 654 grams).

Box 37: Procedure U.K.

Using the relevant Union code from Appendix D1, enter the procedure for which the goods are declared.

Box 38: Net mass (kg) U.K.

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.

Box 40: Summary declaration/Previous document U.K.

Using the relevant Union codes from Appendix D1, enter the reference particulars of documents preceding export to a third country/dispatch to a Member State.

Where the declaration concerns goods re-exported following discharge of the customs warehousing procedure in a type B customs warehouse, enter the reference particulars of the declaration entering goods for that procedure.

In the case of a declaration entering goods for the Union transit procedure, give the reference for the previous customs destination or corresponding customs documents. Where, in the case of non-computerised transit procedures, more than one reference has to be entered, the Member States may provide that the word ‘various’ be entered in this box and a list of the references concerned accompany the transit declaration.

Box 41: Supplementary units U.K.

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.

Box 44: Additional information/Documents produced/Certificates and authorisations U.K.

Using the relevant codes from Appendix D1, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration.

The subdivision ‘A.I. code’ (Additional information code) must not be used.

Where a re-export declaration discharging the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

Box 46: Statistical value U.K.

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed, in accordance with the Union provisions in force.

Box 47: Calculation of taxes U.K.

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Union codes from Appendix D1, the following should be shown on each line:

the type of tax (e.g. excise duties),
the tax base,
the rate of tax applicable,
the amount of tax payable,
the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed.

Box 48: Deferred payment U.K.

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.

Box 49: Identification of warehouse U.K.

Using the relevant Union code from Appendix D1, enter the reference particulars of the warehouse.

Box 50: Principal U.K.

Enter the full name (person or company) and address of the holder of the procedure, together with the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the EORI number is provided, Member States may waive the obligation to provide the full name (person or company) and address. Where appropriate, enter the full name (person or company) of the authorised representative signing on behalf of the holder of the procedure.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of departure. Where the holder of the procedure is a legal person, the signatory should add his capacity after his signature and full name.

For export operations, the declarant or his representative may enter the name and address of a person established in the district of the office of exit to whom copy 3 of the declaration endorsed by the said office may be given.

Box 51: Intended offices of transit (and country) U.K.

Enter the code for the intended office of entry into each common transit country to be crossed and the office of entry by which the goods re-enter the customs territory of the Union after having crossed the territory of a common transit country, or, where the shipment is to cross a territory other than that of the Union or of a common transit country, the office of exit by which the transport leaves the Union and the office of entry by which it re-enters the Union.

Using the relevant Union code from Appendix D1, enter the customs offices concerned.

Box 52: Guarantee U.K.

Using the relevant Union codes from Appendix D1, enter the type of guarantee or guarantee waiver used for the operation as well as, as appropriate, the number of the comprehensive guarantee certificate, the guarantee waiver certificate, or the individual guarantee voucher and the office of guarantee.

Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the following countries, add after ‘not valid for’ the codes from Appendix D1 for the country or countries concerned:

non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods,
Andorra,
San Marino.

Where an individual guarantee in the form of a cash deposit or by means of vouchers is used it shall be valid for all the contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.

Box 53: Office of destination (and country) U.K.

Using the relevant Union code from Appendix D1, enter the office where the goods are to be presented in order to complete the Union transit operation.

Box 54: Place and date, signature and name of the declarant or his representative U.K.

Enter the place and date of completion of the declaration.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of export/dispatch, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.

B.FORMALITIES EN ROUTEU.K.

Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the office of destination, certain particulars may have to be entered on the copies of the Single Administrative Document accompanying the goods. These particulars concern the transport operation and are to be entered on the document in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The particulars may be added legibly by hand; in this case, the form should be completed in ink in block capitals.

These particulars, which only appear on copies 4 and 5, concern the following boxes:

Transhipment: Use box 55.

Box 55: Transhipments U.K.

The first three lines of this box are to be completed by the carrier where, during the operation in question, the goods are transhipped from one means of transport to another or from one container to another.

The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member State in whose territory the transhipment is to be made.

Where those authorities consider that the transit operation may continue in the normal way, they shall, once they have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration.

Other incidents: Use box 56.

Box 56: Other incidents during carriage U.K.

Box to be completed in accordance with existing obligations under the Union transit procedure.

In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number of the new tractor. In such cases endorsement by the competent authorities is not necessary.

C.FORMALITIES FOR RELEASE FOR FREE CIRCULATION, END-USE, INWARD PROCESSING, TEMPORARY ADMISSION AND CUSTOMS WAREHOUSINGU.K.

Box 1: Declaration U.K.

In the first subdivision, enter the relevant Union code from Appendix D1.

In the second subdivision, enter the type of declaration using the relevant Union code from Appendix D1.

Box 2: Consignor/Exporter U.K.

Enter the full name and address of the last seller of the goods prior to their importation into the Union.

Where an identification number is required, the Member States may waive provision of the full name and address of the person concerned.

Where an identification number is required, enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. If an EORI number has not been assigned to the consignor/exporter, enter the number requested by the legislation of the Member State concerned.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignors/exporters attached to the declaration.

Box 3: Forms U.K.

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one IM form and two IM/c forms, enter ‘1/3’ on the IM form, ‘2/3’ on the first IM/c form and ‘3/3’ on the second IM/c form.

Box 4: Loading lists U.K.

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.

Box 5: Items U.K.

Box 6: Total packages U.K.

Enter in figures the total number of packages making up the consignment in question.

Box 7: Reference number U.K.

This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR)(11).

Box 8: Consignee U.K.

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignee does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Enter the full name and address of the person concerned.

In the case of placing of goods under the customs warehousing procedure in a private warehouse, enter the full name and address of the depositor where he is not the declarant.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignees attached to the declaration.

Box 12: Value details U.K.

Enter in this box information on value, e.g. a reference to the authorisation whereby the customs authorities waive the requirement to produce a DV1 form in support of each declaration or details of adjustments.

Box 14: Declarant/Representative U.K.

Enter the full name and address of the person concerned.

If the declarant and the consignee are the same person, enter the word consignee.

To designate the declarant or the status of the representative, use the relevant Union code from Appendix D1.

Box 15: Country of dispatch/export U.K.

If neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate country, enter in box 15a the relevant Union code from Appendix D1 for the country from which goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure.

If such a stoppage or commercial transaction has taken place, indicate the last intermediate country.

For the purpose of this data requirement, a stoppage to enable consolidation of the goods en-route shall be considered as being related to the transport of the goods.

Box 17: Country of destination U.K.

Enter in box 17a the Union code from Appendix D1 as follows:

(a)

For the formalities for release for free circulation including end-use, or for home-use, enter the Union code for the Member State where the goods are located at the time of release into the customs procedure.

However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, enter the code for this latter Member State.

(b)

For the formalities for the inward processing procedure, enter the Union code for the Member State where the first processing activity is carried out.

(c)

For the formalities for temporary admission, enter the Union code for the Member State where the goods are to be first used.

(d)

For the formalities for customs warehousing, enter the Union code for the Member State where the goods are located at the time of release into the customs procedure.

Enter in box 17b the region of destination of the goods.

Box 18: Identity and nationality of means of transport on arrival U.K.

Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport	Method of identification
Sea and inland waterway transport	Name of vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft's registration number)
Road transport	Vehicle registration number
Rail transport	Wagon number

Box 19: Container (Ctr) U.K.

Using the relevant Union code from Appendix D1, enter the situation when crossing the external Union frontier.

Box 20: Delivery terms U.K.

Using the relevant Union codes and headings from Appendix D1, give particulars of the terms of the commercial contract.

Box 21: Identity and nationality of active means of transport crossing the border U.K.

Using the relevant Union code from Appendix D1, enter the nationality of the active means of transport crossing the Unions external frontier.

Box 22: Currency and total amount invoiced U.K.

Using the relevant code from Appendix D1, enter in the first subdivision the currency in which the commercial invoice was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate U.K.

This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.

Box 24: Nature of transaction U.K.

Using the relevant codes from Appendix D1, enter the type of the transaction concerned.

Box 25: Mode of transport at the border U.K.

Using the relevant Union code from Appendix D1, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union.

Box 26: Inland mode of transport U.K.

Using the relevant Union code from Appendix D1, enter the mode of transport upon arrival.

Box 29: Office of entry U.K.

Using the relevant Union code from Appendix D1, enter the customs office by which the goods entered the customs territory of the Union.

Box 30: Location of goods U.K.

Enter the precise location where the goods may be examined.

Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind U.K.

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration, together with the particulars necessary to identify them. The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification. This box must also contain the particulars required by any specific rules (e.g. VAT, excise duties). Using the relevant Union code from Appendix D1, enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number U.K.

Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.

Box 33: Commodity Code U.K.

Enter the code number corresponding to the item in question, as described in Appendix D1. The Member States may provide for entry of a specific nomenclature concerning excise duties in the fifth subdivision.

Box 34: Country-of-origin code U.K.

Enter in box 34a the relevant Union code from Appendix D1 for the country of origin, as defined in Title II of the Code.

Box 35: Gross mass (kg) U.K.

Where a declaration covers several types of goods, Member States may decide that, for the procedures referred to under columns H to J of the table in (ex Title I, B), the total gross mass only be entered in the first box 35, the remaining boxes 35 being left blank.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

from 0,001 to 0,499: rounding down to the nearest kg,
from 0,5 to 0,999: rounding up to the nearest kg,
a gross mass of less than 1 kg should be entered as 0,xyz (e.g. 0,654 for a package of 654 grams).

Box 36: Preference U.K.

This box contains information on the tariff treatment of the goods. Where its use is provided for in the matrix of Title I, section B, it must be used even when no tariff preferential treatment is requested. However, this box must not be used 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 those provisions do not apply. Enter the relevant Union code from Appendix D1.

The Commission will publish at regular intervals in the C series of the Official Journal of the European Union the list of the combinations of codes usable together with examples and explanatory notes.

Box 37: Procedure U.K.

Using the relevant Union code from Appendix D1, enter the procedure for which the goods are declared.

Box 38: Net mass (kg) U.K.

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.

Box 39: Quota U.K.

Enter the order number of the tariff quota for which the declarant is applying.

Box 40: Summary declaration/Previous document U.K.

Using the relevant Union codes from Appendix D1, enter the reference particulars of any summary declaration used in the Member State of import or of any previous document.

Box 41: Supplementary units U.K.

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.

Box 42: Item price U.K.

Enter the price of the item in question.

Box 43: Valuation method U.K.

Using the relevant Union code from Appendix D1, enter the valuation method used.

Box 44: Additional information/Documents produced/Certificates and authorisations U.K.

Using the relevant codes from Appendix D1, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration.

The subdivision ‘A.I. code’ must not be used.

Where a declaration entering goods for the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

When goods are the subject of a VAT-exempt supply to another Member State, the information required by Article 143(2) of Directive 2006/112/EC shall be entered in box 44, including when required by a Member State, the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.

Box 45: Adjustment U.K.

This box contains information of any adjustments when no DV1 form is produced in support of the declaration. Any amounts to be entered in this box are to be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.

Box 46: Statistical value U.K.

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed, in accordance with the Union provisions in force.

Box 47: Calculation of taxes U.K.

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Union codes from Appendix D1, the following should be shown on each line:

the type of tax (e.g. import duty, VAT),
the tax base,
the rate of tax applicable,
the amount of tax payable,
the method of payment chosen (MP).

Box 48: Deferred payment U.K.

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.

Box 49: Identification of warehouse U.K.

Using the relevant Union code from Appendix D1, enter the reference particulars of the warehouse.

Box 54: Place and date, signature and name of the declarant or his representative U.K.

Enter the place and date of the completion of the declaration.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of import, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.

TITLE III U.K.REMARKS CONCERNING THE CONTINUATION FORMSU.K.

(a)

Continuation forms should only be used where the declaration covers more than one item (cf. box 5). They must be presented together with an IM, EX, EU or CO form.

(b)

The instructions in Titles I and II also apply to the continuation forms.

However:

the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applicable) must be entered in the first subdivision of box 1, that subdivision being left blank only where:
the form is used for Union transit only, in which case, depending on the Union transit procedure applicable to the goods concerned, ‘T1bis’, ‘T2bis’, ‘T2Fbis’ or ‘T2SMbis’ will be entered in the third subdivision of box 1,
the form is used solely to furnish proof of the customs status of Union goods, in which case, depending on the status of the goods concerned, ‘T2Lbis’, ‘T2LFbis’ or ‘T2LSMbis’ will be entered in the third subdivision of the box,
box 2/8 is for optional use by the Member States and should show only the name and identification number, if any, of the person concerned,
the ‘summary’ part of box 47 concerns the final summary of all the items covered by the IM and IM/c, ex and EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.

(c)

If continuation forms are used,

any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later use,
when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used must be struck through and the first box 31 (Packages and description of goods) of this document may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of this document, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.

Appendix C2

EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS BY THE EXCHANGE OF EDI STANDARD MESSAGES (EDI TRANSIT DECLARATION) U.K.

TITLE I U.K.GENERALU.K.

The EDI transit declaration is based upon the particulars entered into the different boxes of the Single Administrative Document (SAD) as defined in appendices C1 and D1, in association with or replaced by a code if appropriate.

This Appendix contains exclusively the basic special requirements, which apply when the formalities are carried out by the exchange of the EDI standard messages. Furthermore the additional codes presented in Appendix D2 are applicable. Appendices C1 and D1) apply to the EDI transit declaration unless otherwise specified in this Appendix or in Appendix D2.

The detailed structure and content of the EDI transit declaration follow the technical specifications the competent authorities communicate to the holder of the procedure in order to ensure the proper functioning of the system. These specifications are based upon the requirements laid down in this Appendix.

This Appendix describes the structure of the information exchange. The transit declaration is organised into data groups, which contain data attributes. The attributes are grouped together in such a way that they build up coherent logical blocks within the scope of the message. A data group indentation indicates that the data group depends on a lower indent data group.

When present, the appropriate number of the box on the SAD is noted.

The term ‘number’ in the explanation of a data group indicates how many times the data group may be used in the transit declaration.

The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:

alphabetic

numeric

alphanumeric

The number following the code indicates the admissible data length. The following applies.

The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.

TITLE II U.K.STRUCTURE OF THE EDI TRANSIT DECLARATIONU.K.

A. Table of the data groups U.K.

TRANSIT OPERATION
TRADER consignor
TRADER consignee
GOODS ITEM
- TRADER consignor
- TRADER consignee
- CONTAINERS
- SGI CODES
- PACKAGES
- PREVIOUS ADMINISTRATIVE REFERENCES
- PRODUCED DOCUMENTS/CERTIFICATES
- SPECIAL MENTIONS
CUSTOMS OFFICE of departure
TRADER holder of the procedure
REPRESENTATIVE
CUSTOMS OFFICE of transit
CUSTOMS OFFICE of destination
TRADER authorised consignee
CONTROL RESULT
SEALS INFORMATION
- SEALS ID
GUARANTEE
- GUARANTEE REFERENCE
- VALIDITY LIMITATION (EU)
- VALIDITY LIMITATION (NON-EU)

B. Particulars on the data of the transit declaration U.K.

TRANSIT OPERATION

Number: 1

The data group shall be used.

LRN

Type/Length: an ..22

The local reference number (LRN) shall be used. It is nationally defined and allocated by the user in agreement with the competent authorities to identify each single declaration.

Declaration type U.K.

(box 1)

Type/Length: an ..5

The attribute shall be used.

Total number of items U.K.

(box 5)

Type/Length: n ..5

The attribute shall be used.

Total number of packages U.K.

(box 6)

Type/Length: n ..7

The use of the attribute is optional. The total number of packages is equal to the sum of all ‘Number of packages’, all ‘Number of pieces’ and a value of ‘1’ for each declared ‘bulk’.

Country of dispatch U.K.

(box 15a)

Type/Length: a2

The attribute shall be used, if only one country of dispatch is declared. The country codes presented in Appendix D2 shall be used. In this case the attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ cannot be used. If more than one country of dispatch is declared, this attribute of the data group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Country of dispatch’ of the data group ‘GOODS ITEM’ shall be used.

Destination country U.K.

(box 17a)

Type/Length: a2

The attribute shall be used, if only one country of destination is declared. The country codes presented in Appendix D2 shall be used. In this case the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ cannot be used. If more than one country of destination is declared, this attribute of the data group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ shall be used.

Identity at departure U.K.

(box 18)

Type/Length: an ..27

The attribute shall be used according to Appendix C1.

Identity at departure LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.

Nationality at departure U.K.

(box 18)

Type/Length: a2

The country code presented in Appendix D2 shall be used according to Appendix C1.

Container U.K.

(box 19)

Type/Length: n1

The following codes shall be used

yes.

Nationality crossing border U.K.

(box 21)

Type/Length: a2

The country code presented in Appendix D2 shall be used according to Appendix C1.

Identity crossing border U.K.

(box 21)

Type/Length: an ..27

The use of this attribute is optional for Member States in accordance with Appendix C1.

Identity crossing border LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.

Type of transport crossing border U.K.

(box 21)

Type/Length: n ..2

The use of the attribute is optional for the Member States according to Appendix C1.

Transport mode at border U.K.

(box 25)

Type/Length: n ..2

The use of the attribute is optional for the Member States according to Appendix C1.

Inland transport mode U.K.

(box 26)

Type/Length: n ..2

The use of the attribute is optional for the Member States. It has to be used according to the explanatory note concerning box 25 presented in Appendix D1.

Loading place U.K.

(box 27)

Type/Length: an ..17

The use of the attribute is optional for the Member States.

Agreed location code U.K.

(box 30)

Type/Length: an ..17

The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place in coded form where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.

Agreed location of goods U.K.

(box 30)

Type/Length: an ..35

The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.

Agreed location of goods LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.

Authorised location of goods U.K.

(box 30)

Type/Length: an ..17

The attribute is optional, if the data group ‘CONTROL RESULT’ is used. If the attribute is used the precise indication of the place where the goods can be examined is necessary. If the data group ‘CONTROL RESULT’ is not used the attribute cannot be used. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.

Customs subplace U.K.

(box 30)

Type/Length: an ..17

The attribute cannot be used, if the data group ‘CONTROL RESULT’ is used. If this data group is not used the attribute is optional. If this attribute is used the precise indication of the place where the goods can be examined is necessary. The attributes ‘Agreed location of goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be used at the same time.

Total gross mass U.K.

(box 35)

Type/Length: n ..11,3

The attribute shall be used.

NCTS accompanying document language code

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language of the transit accompanying document (NCTS accompanying document).

Dialogue language indicator at departure

Type/Length: a2

The use of the language code presented in Appendix D2 is optional. If this attribute is not used the system will use the default language of the office of departure.

Declaration date U.K.

(box 50)

Type/Length: n8

The attribute shall be used.

Declaration place U.K.

(box 50)

Type/Length: an ..35

The attribute shall be used.

Declaration place LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) of the corresponding free text field.

TRADER consignor U.K.

(box 2)

Number: 1

This data group is used, when there is only one consignor declared. In this case the data group ‘TRADER consignor’ of the data group ‘GOODS ITEM’ cannot be used.

Name U.K.

(box 2)

Type/Length: an ..35

The attribute shall be used.

Street and number U.K.

(box 2)

Type/Length: an ..35

The attribute shall be used.

Country U.K.

(box 2)

Type/Length: a2

The country code presented in Appendix D2 shall be used.

Postcode U.K.

(box 2)

Type/Length: an ..9

The attribute shall be used.

City U.K.

(box 2)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).

TIN U.K.

(box 2)

Type/Length: an ..17

The use of the attribute to insert the trader identification number (TIN) is optional for the Member States.

TRADER Consignee U.K.

(box 8)

Number: 1

The data group shall be used, when there is only one consignee declared and the attribute ‘Destination country’ of the data group ‘TRANSIT OPERATION’ contains a Member State or a common transit country. In this case the data group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ cannot be used.

Name U.K.

(box 8)

Type/Length: an ..35

The attribute shall be used.

Street and number U.K.

(box 8)

Type/Length: an ..35

The attribute shall be used.

Country U.K.

(box 8)

Type/Length: a2

The country code presented in Appendix D2 shall be used.

Postcode U.K.

(box 8)

Type/Length: an ..9

The attribute shall be used.

City U.K.

(box 8)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).

TIN U.K.

(box 8)

Type/Length: an ..17

The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.

GOODS ITEM

Number: 999

The data group shall be used.

Declaration type U.K.

(ex box 1)

Type/Length: an ..5

The attribute shall be used, if the code ‘T-’ was used for the attribute ‘Declaration type’ of the data group ‘TRANSIT OPERATION’. In other cases this attribute cannot be used.

Country of dispatch U.K.

(ex box 15a)

Type/Length: a2

The attribute shall be used, if more than one country of dispatch is declared. The country codes presented in Appendix D2 shall be used. The attribute ‘Country of dispatch’ of the data group ‘TRANSIT OPERATION’ cannot be used. If only one country of dispatch is declared the corresponding attribute of the data group ‘TRANSIT OPERATION’ shall be used.

Destination country U.K.

(ex box 17a)

Type/Length: a2

The attribute shall be used, if more than one country of destination is declared. The country codes presented in Appendix D2 shall be used. The attribute ‘Destination country’ of the data group ‘TRANSIT OPERATION’ cannot be used. If only one country of destination is declared the corresponding attribute of the data group ‘TRANSIT OPERATION’ shall be used.

Textual description U.K.

(box 31)

Type/Length: an ..140

The attribute shall be used.

Textual description LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) of the corresponding free text field.

Item number U.K.

(box 32)

Type/Length: n ..5

The attribute shall be used, even if a number ‘1’ was used for the attribute ‘Total number of items’ of the data group ‘TRANSIT OPERATION’. In this case the number ‘1’ shall be used for this attribute. Each item number is unique throughout the declaration.

Commodity code U.K.

(box 33)

Type/Length: n ..8

The attribute shall be used with at least four and up to eight digits according to Appendix C1.

Gross mass U.K.

(box 35)

Type/Length: n ..11,3

This attribute is optional when goods of different type covered by the same declaration are packed together in such a way that it is impossible to determine the gross mass of each type of goods.

Net mass U.K.

(box 38)

Type/Length: n ..11,3

The use of the attribute is optional according to Appendix C1.

TRADER consignor U.K.

(ex box 2)

Number: 1

The data group ‘TRADER consignor’ cannot be used when there is only one consignor declared. In this case the data group ‘TRADER consignor’ on ‘TRANSIT OPERATION’ level is used.

Name U.K.

(ex box 2)

Type/Length: an ..35

The attribute shall be used.

Street and number U.K.

(ex box 2)

Type/Length: an ..35

The attribute shall be used.

Country U.K.

(ex box 2)

Type/Length: a2

The country code presented in Appendix D2 shall be used.

Postcode U.K.

(ex box 2)

Type/Length: an ..9

The attribute shall be used.

City U.K.

(ex box 2)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).

TIN U.K.

(ex box 2)

Type/Length: an ..17

The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.

TRADER consignee U.K.

(ex box 8)

Number: 1

The data group shall be used when more than one consignee is declared and the attribute ‘Destination country’ of the data group ‘GOODS ITEM’ contains a Member State or a common transit country. When only one consignee is declared, the data group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ cannot be used.

Name U.K.

(ex box 8)

Type/Length: an ..35

The attribute shall be used.

Street and number U.K.

(ex box 8)

Type/Length: an ..35

The attribute shall be used.

Country U.K.

(ex box 8)

Type/Length: a2

The country code presented in Appendix D2 shall be used.

Postcode U.K.

(ex box 8)

Type/Length: an ..9

The attribute shall be used.

City U.K.

(ex box 8)

Type/Length: an ..35

The attribute shall be used.

NAD LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).

TIN U.K.

(ex box 8)

Type/Length: an ..17

The use of this attribute to insert the trader identification number (TIN) is optional for the Member States.

CONTAINERS U.K.

(box 31)

Number: 99

If the attribute ‘Container’ of the data group ‘TRANSIT OPERATION’ contains the code ‘1’ the data group shall be used.

Container numbers U.K.

(box 31)

Type/Length: an ..11

The attribute shall be used.

PACKAGES U.K.

(box 31)

Number: 99

The data group shall be used.

Marks and numbers of packages U.K.

(box 31)

Type/Length: an ..42

The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG).

Marks and numbers of packages LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.

Kind of packages U.K.

(box 31)

Type/Length: an2

The packaging codes listed under Box 31 of Appendix D1 shall be used.

Number of packages U.K.

(box 31)

Type/length: n ..5

The attribute shall be used if the attribute ‘Kind of packages’ contains other codes shown in Appendix D1 than those for bulk (VQ, VG, VL, VY, VR or VO) or for ‘unpacked’ (NE, NF, NG). It may not be used if the attribute ‘Kind of packages’ contains one of the previously mentioned codes.

Number of pieces U.K.

(box 31)

Type/Length: n ..5

The attribute shall be used if the attribute ‘Kind of packages’ contains a code presented in Appendix D2 for ‘Unpacked’ (NE). In other cases this attribute cannot be used.

PREVIOUS ADMINISTRATIVE REFERENCES U.K.

(box 40)

Number: 9

The data group shall be used according to Appendix C1.

Previous document type U.K.

(box 40)

Type/Length: an ..6

If the data group shall be used at least one previous document type shall be used.

Previous document reference U.K.

(box 40)

Type/Length: an ..20

The reference of the previous document shall be used.

Previous document reference LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) of the corresponding free text field.

Complement of information U.K.

(box 40)

Type/Length: an ..26

The use of the attribute is optional for the Member States.

Complement of information LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.

PRODUCED DOCUMENTS/CERTIFICATES U.K.

(box 44)

Number: 99

The data group shall be used for TIR messages. In other cases, it shall be used according to Appendix C1. If the data group is used, at least one of the following attributes shall be used.

Document type U.K.

(box 44)

Type/Length: an ..3

The code presented in Appendix D2 shall be used.

Document reference U.K.

(box 44)

Type/Length: an ..20

Document reference LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.

Complement of information U.K.

(box 44)

Type/Length: an ..26

Complement of information LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.

SPECIAL MENTIONS U.K.

(box 44)

Number: 99

The data group shall be used according to Appendix C1. If the data group is used either the attribute ‘Additional information id’ or ‘Text’ shall be used.

Additional information id U.K.

(box 44)

Type/Length: an ..3

The code presented in Appendix D2 shall be used to insert the identification (id) of the additional information.

Export from EU U.K.

(box 44)

Type/Length: n1

If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’ the attribute ‘Export from EU’ or ‘Export from country’ shall be used. Both attributes cannot be used at the same time. In other cases the attribute cannot be used. If this attribute is used the following codes are to be used:

yes.

Export from country U.K.

(box 44)

Type/Length: a2

Text U.K.

(box 44)

Type/Length: an ..70

Text LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.

CUSTOMS OFFICE of departure U.K.

(box C)

Number: 1

The data group shall be used.

Reference number U.K.

(box C)

Type/Length: an8

The code presented in Appendix D2 shall be used.

TRADER holder of the procedure U.K.

(box 50)

Number: 1

The data group shall be used.

TIN U.K.

(box 50)

Type/Length: an ..17

The attribute shall be used where the data group ‘CONTROL RESULT’ contains the code A3 or where the attribute ‘GRN’ is used.

Name U.K.

(box 50)

Type/Length: an ..35

The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.

Street and number U.K.

(box 50)

Type/Length: an ..35

The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.

Country U.K.

(box 50)

Type/Length: a2

The country code presented in Appendix D2 shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.

Postcode U.K.

(box 50)

Type/Length: an ..9

The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.

City U.K.

(box 50)

Type/Length: an ..35

The attribute shall be used if the attribute ‘TIN’ is used and the other attributes of this data group are not already known by the system.

NAD LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language of name and address (NAD LNG) if the corresponding free text fields are used.

REPRESENTATIVE U.K.

(box 50)

Number: 1

The data group shall be used if the holder of the procedure makes use of an authorised representative.

Name U.K.

(box 50)

Type/Length: an ..35

The attribute shall be used.

Representative capacity U.K.

(box 50)

Type/Length: a ..35

The use of this attribute is optional.

Representative capacity LNG

Type/Length: a2

The language code presented in Appendix D2 shall be used to define the language (LNG) if the corresponding free text field is used.

CUSTOMS OFFICE of transit U.K.

(box 51)

Number: 9

The data group shall be used according to Appendix C1.

Reference number U.K.

(box 51)

Type/Length: an8

The code presented in Appendix D2 shall be used.

CUSTOMS OFFICE of destination U.K.

(box 53)

Number: 1

The data group shall be used.

Reference number U.K.

(box 53)

Type/Length: an8

The code presented in Appendix D2 shall be used.

TRADER authorised consignee U.K.

(box 53)

Number: 1

The data group can be used to indicate that the goods will be delivered to an authorised consignee.

TIN authorised consignee U.K.

(box 53)

Type/Length: an ..17

The attribute shall be used to insert the trader identification number (TIN).

CONTROL RESULT U.K.

(box D)

Number: 1

The data group shall be used if an authorised consignor lodges the declaration.

Control result code U.K.

(box D)

Type/Length: an2

The code A3 shall be used.

Date limit U.K.

(box D)

Type/Length: n8

The attribute shall be used.

SEALS INFORMATION U.K.

(box D)

Number: 1

The data group shall be used if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a holder of the procedure is granted the use of seals of a special type.

Seals number U.K.

(box D)

Type/Length: n ..4

The attribute shall be used.

SEALS ID U.K.

(box D)

Number: 99

The data group shall be used for the identification (id) of seals.

Seals identity U.K.

(box D)

Type/Length: an ..20

The attribute shall be used.

Seals identity LNG

Type/Length: a2

The language code (LNG) presented in Appendix D2 shall be used.

GUARANTEE

Number: 9

The data group shall be used.

Guarantee type U.K.

(box 52)

Type/Length: an ..1

The code presented in Appendix D1 shall be used.

GUARANTEE REFERENCE U.K.

(box 52)

Number: 99

The data group shall be used if the attribute ‘Guarantee type’ contains the code ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’.

GRN U.K.

(box 52)

Type/Length: an ..24

The attribute shall be used to insert the guarantee reference number (GRN) if the attribute ‘Guarantee type’ contains the code contains the code ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In this case the attribute ‘Other guarantee reference’ can not be used.

The ‘Guarantee Reference’ number (GRN) is allocated by the office of guarantee to identify each single guarantee and it is structured as follows:

Field	Content	Field type	Examples
1	Last two digits of the year at which the guarantee was accepted (YY)	Numeric 2	97
2	Identifier of the country where the guarantee is lodged (ISO alpha 2 country code)	Alphabetic 2	IT
3	Unique identifier for the acceptance given by the office of guarantee per year and country	Alphanumeric 12	1234AB788966
4	Check digit	Alphanumeric 1	8
5	Identifier of the individual guarantee by means of voucher (1 letter + 6 digits) or NULL for other guarantee types	Alphanumeric 7	A001017

Field 1 and 2 as explained above.

Field 3 has to be filled with a unique identifier per year and country for the acceptance of the guarantee given by the office of guarantee. National administrations which want to have the Customs Office Reference Number of the office of guarantee included in the GRN, could use up to the first six characters to insert the national number of the office of guarantee.

Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of the GRN. This field allows to detect an error when capturing the first four fields of the GRN.

Field 5 is only used when the GRN is related to an individual guarantee by means of vouchers registered in the computerised transit system. In that case, this field has to be filled with the identifier of the voucher.

Other guarantee reference U.K.

(box 52)

Type/Length: an ..35

This attribute shall be used if the attribute ‘Guarantee type’ contains other codes than ‘0’, ‘1’, ‘2’, ‘4’ or ‘9’. In this case the attribute ‘GRN’ can not be used.

Access code

Type/length: an4

The attribute shall be used when the attribute ‘GRN’ is used, otherwise this attribute is optional for the Member States. Depending on the type of guarantee, it is issued by the office of guarantee, the guarantor or the holder of the procedure and used to secure a specific guarantee.

VALIDITY LIMITATION (EU)

Number: 1

Not valid for EU U.K.

(box 52)

Type/Length: n1

The code 0 = no shall be used for Union transit.

VALIDITY LIMITATION (NON-EU)

Number: 99

Not valid for other contracting parties U.K.

(box 52)

Type/Length: a2

The country code presented in Appendix D2 shall be used to indicate the common transit country concerned.

Appendix D1

CODES TO BE USED IN THE FORMS (12) U.K.

TITLE I U.K.GENERAL REMARKSU.K.

This Appendix contains only the specific basic requirements applicable when using paper forms. Where transit formalities are completed by the exchange of EDI messages, the instructions contained in this Appendix apply unless appendices C2 and D2 provide otherwise.

In some cases, the requirements for the type and length of entries are specified.

The codes for the different types of data are:

alphabetic

numeric

alphanumeric

The number after the code indicates the authorised length of the data entry. Two points before the indication of the length means that the data entry is not of a determined length, but that it may include a number of characters up to the number indicated.

TITLE II U.K.CODESU.K.

Box 1: Declaration U.K.

First subdivision U.K.

The codes applicable (a2) are given below:

EX.

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

IM.

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

EU.

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)

CO.

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.

Second subdivision U.K.

The codes applicable (a1) are given below:

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

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.

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.

Third subdivision U.K.

The codes applicable (an..5) are given below:

T1.

Goods required to move under the external Union transit procedure

T2.

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

T2F.

Goods required to move under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446

T2SM.

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

T2L.

Form establishing the customs status of Union goods

T2LF.

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

T2LSM.

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.

Box 2: Consignor/Exporter U.K.

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(13).

Box 8: Consignee U.K.

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.

Box 14: Declarant/Representative U.K.

(a)

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])

(b)

Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.

Box 15a: Country of dispatch/export code U.K.

Use the country codes entered in box 2.

Box 17a: Country-of-destination code U.K.

Use the country codes entered in box 2.

Box 17b: Region-of-destination code U.K.

Use the codes to be adopted by the Member States.

Box 18: Nationality of means of transport at departure U.K.

Use the country codes entered in box 2.

Box 19: Container (Ctr) U.K.

The relevant codes (n1) are given below:

Goods not transported in containers

Goods transported in containers.

Box 20: Delivery terms U.K.

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).

Box 21: Nationality of active means of transport crossing the border U.K.

Use the country codes entered in box 2.

Box 22: Invoice currency U.K.

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).

Box 24: Nature of the transaction U.K.

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(14), 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.

Box 25: Mode of transport at the border U.K.

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

Box 26: Inland mode of transport U.K.

The codes listed for box 25 are applicable.

Box 29: Office of exit/entry U.K.

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.

Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind U.K.

Kind of packages

Use the following codes.

(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).

PACKAGING CODES

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

Box 33: Commodity Code U.K.

First subdivision (8 digits) U.K.

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.

Second subdivision (two characters) U.K.

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).

Third subdivision (four characters) U.K.

To be completed in accordance with the Taric code (first additional code).

Fourth subdivision (four characters) U.K.

To be completed in accordance with the Taric code (second additional code).

Fifth subdivision (four characters) U.K.

Codes to be adopted by the Member States concerned.

Box 34a: Country-of-origin code U.K.

Use the country codes entered in box 2.

Box 34b: Region-of-origin/-production code U.K.

Codes to be adopted by the Member States.

Box 36: Preference U.K.

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(15)

Tariff quota with specified end-use(15)

Tariff quota with certificate confirming the special nature of the product(15)

Tariff quota following outward processing(15)

Special end-use resulting from the Common Customs Tariff

Certificate confirming the special nature of the product

Box 37: Procedure U.K.

A. First subdivision U.K.

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.

00.

This code is used to indicate that there is no previous procedure (a)

01.

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.

02.

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.

07.

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.

10.

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).

11.

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.

21.

Temporary export under the outward processing procedure.

Example: Explanation: Outward processing procedure under Article 259 to 262 of the Code. See also code 22.

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).

23.

Temporary export for return in the unaltered state.

Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.

31.

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.

40.

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.

41.

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.

42.

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.

43.

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.

45.

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.

48.

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.

49.

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.

51.

Inward processing procedure.

Explanation: Inward processing in accordance with Article 256 of the Code.

53.

Import under temporary admission procedure.

Example: Temporary admission, e.g. for an exhibition.

54.

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).

61.

Re-importation with simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.

63.

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.

68.

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.

71.

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.

76.

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(16)).

77.

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(17)).

78.

Entry of goods for a free zone (a)

91.

Placing of goods under processing under customs control. (a)

92.

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.

B. Second subdivision U.K.

1.Where this box is used to specify a Union procedure, a code composed of an alphabetic character followed by two alpha-numeric characters must be used, the first character of which identifies a category of measures in the following manner:U.K.

Inward processing	Axx
Outward processing	Bxx
Relief	Cxx
Temporary admission	Dxx
Agricultural products	Exx
Other	Fxx

Inward processing (IP)

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

Outward processing (OP)

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

Relief

(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

Temporary admission

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
^a OJ L 186, 17.7.2009, p. 1.
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 612/2009^a)	F63
Exit from victualling warehouse of goods intended for victualling	F64

2.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.U.K.

Box 40: Summary declaration/Previous document U.K.

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.

1. The first component (a1): U.K.

the summary declaration, represented by ‘X’,
the initial declaration, represented by ‘Y’
the previous document, represented by ‘Z’,

2. The second component (an..3): U.K.

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.

3. The third component (an..20): U.K.

The identification number or another recognisable reference of the document is inserted here.

Examples: U.K.

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)

Box 43: Valuation method U.K.

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)

Box 44: Additional information/Documents produced/Certificates and authorisations U.K.

1. Additional information U.K.

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.

Example: U.K.

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.

2. Documents produced, certificates and authorisations U.K.

(a)

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.

(b)

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.

Box 47: Calculation of taxes U.K.

First column: Type of tax U.K.

(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

(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.

Last column: Method of payment U.K.

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.

Box 49: Identification of warehouse U.K.

The code to be entered has the following three-part structure:

The character identifying the type of warehouse:
R
Public customs warehouse type I
S
Public customs warehouse type II
T
Public customs warehouse type III
U
Private customs warehouse
V
Storage facilities for the temporary storage of goods
Y
for a non-customs warehouse
Z
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)

Box 50: Principal U.K.

Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.

Box 51: Intended offices of transit (and country) U.K.

Use the codes entered in box 29.

Box 52: Guarantee U.K.

Guarantee codes

The codes applicable (n1) are given below:

Situation	Code	Other entries
For guarantee waiver Article 95(2) of the Code	0	—guarantee waiver certificate number
For comprehensive guarantee	1	comprehensive guarantee certificate number office of guarantee
For individual guarantee by a guarantor	2	reference for the guarantee undertaking office of guarantee
For individual guarantee in cash	3
For individual guarantee in the form of vouchers	4	—individual guarantee voucher number
For guarantee waiver where secured amount does not exceed the statistical value threshold for declarations in accordance with Article 89(9) of the Code	5
For guarantee not required (Article 89(8) of the Code)	6
For guarantee not required for certain public bodies	8

Entering countries under the heading ‘not valid for’:

Use the country codes entered in box 2.

Box 53: Office of destination (and country) U.K.

Use the codes entered in box 29.

Additional information — code XXXXX U.K.

General category — Code 0xxxx

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

On import: Code 1xxxx

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

On export: Code 3xxxx

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

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

30300

TITLE III U.K.TABLE OF LINGUISTIC REFERENCES AND OF THEIR CODESU.K.

Linguistic references	Codes
BG Ограничена валидност CS Omezená platnost DA Begrænset gyldighed DE Beschränkte Geltung EE Piiratud kehtivus EL Περιορισμένη ισχύς ES Validez limitada FR Validité limitée HR Ograničena valjanost IT Validità limitata LV Ierobežots derîgums LT Galiojimas apribotas HU Korlátozott érvényû MT Validità limitata NL Beperkte geldigheid PL Ograniczona ważność PT Validade limitada RO Validitate limitată SL Omejena veljavnost SK Obmedzená platnost' FI Voimassa rajoitetusti SV Begränsad giltighet EN Limited validity	Limited validity — 99200
BG Освободено CS Osvobození DA Fritaget DE Befreiung EE Loobutud EL Απαλλαγή ES Dispensa FR Dispense HR Oslobođeno IT Dispensa LV Derīgs bez zīmoga LT Leista neplombuoti HU Mentesség MT Tneħħija NL Vrijstelling PL Zwolnienie PT Dispensa RO Dispensă SL Opustitev SK Oslobodenie FI Vapautettu SV Befrielse. EN Waiver	Waiver — 99201
BG Алтернативно доказателство CS Alternativní důkaz DA Alternativt bevis DE Alternativnachweis EE Alternatiivsed tõendid EL Εναλλακτική απόδειξη ES Prueba alternativa FR Preuve alternative HR Alternativni dokaz IT Prova alternativa LV Alternatīvs pierādījums LT Alternatyvusis įrodymas HU Alternatív igazolás MT Prova alternattiva NL Alternatief bewijs PL Alternatywny dowód PT Prova alternativa RO Probă alternativă SL Alternativno dokazilo SK Alternatívny dôkaz FI Vaihtoehtoinen todiste SV Alternativt bevis EN Alternative proof	Alternative proof — 99202
BG Различия: митническо учреждение, където стоките са представени … (наименование и страна) CS Nesrovnalosti: úřad, kterému bylo zboží předloženo …(název a země) DA Forskelle: det sted, hvor varerne blev frembudt …(navn og land) DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …(Name und Land) EE Erinevused: asutus, kuhu kaup esitati …(nimi ja riik) EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …(Όνομα και χώρα) ES Diferencias: mercancías presentadas en la oficina …(nombre y país) FR Différences: marchandises présentées au bureau …(nom et pays) HR Razlike: carinarnica kojoj je roba podnesena …(naziv I zemlja) IT Differenze: ufficio al quale sono state presentate le merci …(nome e paese) LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …(nosaukums un valsts) LT Skirtumai: įstaiga, kuriai pateiktos prekės …(pavadinimas ir valstybė) HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént …(név és ország) MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati …(isem u pajjiż) NL Verschillen: kantoor waar de goederen zijn aangebracht …(naam en land) PL Niezgodności: urząd w którym przedstawiono towar …(nazwa i kraj) PT Diferenças: mercadorias apresentadas na estãncia …(nome e país) RO Diferențe: mărfuri prezentate la biroul vamal …(nume și țara) SL Razlike: urad, pri katerem je bilo blago predloženo …(naziv in država) SK Nezrovnalosti: úrad, ktorému bol tovar dodaný …(názov a krajina). FI Muutos: toimipaikka, jossa tavarat esitetty …(nimi ja maa) SV Avvikelse: tullkontor där varorna anmäldes …(namn och land) EN Differences: office where goods were presented …(name and country)	Differences: office where goods were presented … (name and country) — 99203
BG Излизането от … подлежи на ограничения или такси съгласно Регламент/Директива/Решение № …, CS Výstup ze … podléhá omezením nebo dávkám podle nařízení/směrnice/rozhodnutí č … DA Udpassage fra … undergivet restriktioner eller afgifter i henhold til forordning/direktiv/afgørelse nr. … DE Ausgang aus … - gemäß Verordnung/Richtlinie/Beschluss Nr. … Beschränkungen oder Abgaben unterworfen. EE … territooriumilt väljumise suhtes kohaldatakse piiranguid ja makse vastavalt määrusele/direktiivile/otsusele nr … EL Η έξοδος από … υποβάλλεται σε περιοριορισμούς ή σε επιβαρύνσεις από τον Κανονισμό/την Οδηγία/την Απόφαση αριθ. … ES Salida de … sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/Decisión no … FR Sortie de … soumise à des restrictions ou à des impositions par le règlement ou la directive/décision no … HR Izlaz iz … podliježe ograničenjima ili pristobjama na temeleju Uredbe/Direktive/Odluke br. … IT Uscita dalla … soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/decisione n. … LV Izvešana no … piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …, LT Išvežimui iš … taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/Direktyva/Sprendimu Nr. …, HU A kilépés … területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik MT Ħruġ mill- … suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru … NL Bij uitgang uit de … zijn de beperkingen of heffingen van Verordening/Richtlijn/Besluit nr. … van toepassing. PL Wyprowadzenie z … podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr … PT Saída da … sujeita a restrições ou a imposições pelo(a) Regulamento/Directiva/Decisão n.o … RO Ieșire din … supusă restricțiilor sau impozitelor prin Regulamentul/Directiva/Decizia nr … SL Iznos iz … zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/Odločbe št. … SK Výstup z … podlieha obmedzeniam alebo platbám podľa nariadenia/smernice/rozhodnutia č …. FI … vientiin sovelletaan asetuksen/direktiivin/päätöksen N:o … mukaisia rajoituksia tai maksuja SV Utförsel från … underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr … EN Exit from … subject to restrictions or charges under Regulation/Directive/Decision No …	Exit from … subject to restrictions or charges under Regulation/Directive/Decision No … — 99204
BG Освободено от задължителен маршрут CS Osvobození od stanovené trasy DA fritaget for bindende transportrute DE Befreiung von der verbindlichen Beförderungsroute EE Ettenähtud marsruudist loobutud EL Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής ES Dispensa de itinerario obligatorio FR Dispense d'itinéraire contraignant HR Oslobođeno od propisanog plana puta IT Dispensa dall'itinerario vincolante LV Atļauts novirzīties no noteiktā maršruta LT Leista nenustatyti maršruto HU Előírt útvonal alól mentesítve MT Tneħħija ta' l-itinerarju preskitt NL Geen verplichte route PL Zwolniony z wiążącej trasy przewozu PT Dispensa de itinerário vinculativo RO Dispensă de la itinerarul obligatoriu SL Opustitev predpisane poti SK Oslobodenie od predpísanej trasy FI Vapautettu sitovan kuljetusreitin noudattamisesta SV Befrielse från bindande färdväg EN Prescribed itinerary waived	Prescribed itinerary waived — 99205
BG Одобрен изпращач CS Schválený odesílatel DA Godkendt afsender DE Zugelassener Versender EE Volitatud kaubasaatja EL Εγκεκριμένος αποστολέας ES Expedidor autorizado FR Expéditeur agréé HR Ovlašteni pošiljatelj IT Speditore autorizzato LV Atzītais nosūtītājs LT Įgaliotas siuntėjas HU Engedélyezett feladó MT Awtorizzat li jibgħat NL Toegelaten afzender PL Upoważniony nadawca PT Expedidor autorizado RO Expeditor agreat SL Pooblaščeni pošiljatelj SK Schválený odosielateľ FI Valtuutettu lähettäjä SV Godkänd avsändare EN Authorised consignor	Authorised consignor — 99206
BG Освободен от подпис CS Podpis se nevyžaduje DA Fritaget for underskrift DE Freistellung von der Unterschriftsleistung EE Allkirjanõudest loobutud EL Δεν απαιτείται υπογραφή ES Dispensa de firma FR Dispense de signature HR Oslobođeno potpisa IT Dispensa dalla firma LV Derīgs bez paraksta LT Leista nepasirašyti HU Aláírás alól mentesítve MT Firma mhux meħtieġa NL Van ondertekening vrijgesteld PL Zwolniony ze składania podpisu PT Dispensada a assinatura RO Dispensă de semnătură SL Opustitev podpisa SK Oslobodenie od podpisu FI Vapautettu allekirjoituksesta SV Befrielse från underskrift EN Signature waived	Signature waived — 99207
BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ CS ZÁKAZ SOUBORNÉ JISTOTY DA FORBUD MOD SAMLET KAUTION DE GESAMTBÜRGSCHAFT UNTERSAGT EE ÜLDTAGATISE KASUTAMINE KEELATUD EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ ES GARANTÍA GLOBAL PROHIBIDA FR GARANTIE GLOBALE INTERDITE HR ZABRANJENO ZAJEDNIČKO JAMSTVO IT GARANZIA GLOBALE VIETATA LV VISPĀRĒJS GALVOJUMS AIZLIEGTS LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA HU ÖSSZKEZESSÉG TILOS MT MHUX PERMESSA GARANZIJA KOMPRENSIVA NL DOORLOPENDE ZEKERHEID VERBODEN PL ZAKAZ KORZYSTANIA Z GWARANCJI GENERALNEJ PT GARANTIA GLOBAL PROIBIDA RO GARANȚIA GLOBALĂ INTERZISĂ SL PREPOVEDANO SKUPNO ZAVAROVANJE SK ZÁKAZ CELKOVEJ ZÁRUKY FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY SV SAMLAD SÄKERHET FÖRBJUDEN EN COMPREHENSIVE GUARANTEE PROHIBITED	COMPREHENSIVE GUARANTEE PROHIBITED — 99208
BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ CS NEOMEZENÉ POUŽITÍ DA UBEGRÆNSET ANVENDELSE DE UNBESCHRÄNKTE VERWENDUNG EE PIIRAMATU KASUTAMINE ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ ES UTILIZACIÓN NO LIMITADA FR UTILISATION NON LIMITÉE HR NEOGRANIČENA UPORABA IT UTILIZZAZIONE NON LIMITATA LV NEIEROBEŽOTS IZMANTOJUMS LT NEAPRIBOTAS NAUDOJIMAS HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT MT UŻU MHUX RISTRETT NL GEBRUIK ONBEPERKT PL NIEOGRANICZONE KORZYSTANIE PT UTILIZAÇÃO ILIMITADA RO UTILIZARE NELIMITATĂ SL NEOMEJENA UPORABA SK NEOBMEDZENÉ POUŽITIE FI KÄYTTÖÄ EI RAJOITETTU SV OBEGRÄNSAD ANVÄNDNING EN UNRESTRICTED USE	UNRESTRICTED USE — 99209
BG Разни CS Různí DA Diverse DE Verschiedene EE Erinevad EL Διάφορα ES Varios FR Divers HR Razni IT Vari LV Dažādi LT Įvairūs HU Többféle MT Diversi NL Diverse PL Różne PT Diversos RO Diverși SL Razno SK Rôzne FI Useita SV Flera EN Various	Various — 99211
BG Насипно CS Volně loženo DA Bulk DE Lose EE Pakendamata EL Χύμα ES A granel FR Vrac HR Rasuto IT Alla rinfusa LV Berams LT Nesupakuota HU Ömlesztett MT Bil-kwantitá NL Los gestort PL Luzem PT A granel RO Vrac SL Razsuto SK Voľne FI Irtotavaraa SV Bulk EN Bulk	Bulk — 99212
BG Изпращач CS Odesílatel DA Afsender DE Versender EE Saatja EL Αποστολέας ES Expedidor FR Expéditeur HR Pošiljatelj IT Speditore LV Nosūtītājs LT Siuntėjas HU Feladó MT Min jikkonsenja NL Afzender PL Nadawca PT Expedidor RO Expeditor SL Pošiljatelj SK Odosielateľ FI Lähettäjä SV Avsändare EN Consignor	Consignor — 99213

Appendix D2

ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM U.K.

1. Country codes (CNT) U.K.

Field	Content	Field type	Example
1	ISO alpha 2 country code.	Alphabetic 2	IT

The ISO alpha 2 country code is used (see Appendix D1).

2. Language code U.K.

ISO alpha 2 codification as specified in ISO — 639: 1988 shall apply.

3. Commodity code (COM) U.K.

Field	Content	Field type	Example
1	HS6	Numeric 6 (left aligned)	010290

The six digits of the Harmonised System have to be entered (HS6). The commodity code may be expanded to eight digits for national use.

6. Produced documents/certificates code U.K.

(numeric codes extracted from the 1997b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)

Certificate of conformity	2
Certificate of quality	3
Movement certificate A.TR	18
Container list	235
Packing list	271
Proforma invoice	325
Commercial invoice	380
House waybill	703
Master bill of loading	704
Bill of lading	705
House bill of lading	714
SMGS consignment note (rail)	722
Road consignment note	730
Air waybill	740
Master air waybill	741
Dispatch note (post parcels)	750
Multimodal/combined transport document (generic)	760
Cargo manifest	785
Bordereau	787
Dispatch note model T	820
Dispatch note model T1	821
Dispatch note model T2	822
Dispatch note model T2L	825
Goods declaration for exportation	830
Phytosanitary certificate	851
Sanitary certificate	852
Veterinary certificate	853
Certificate of origin	861
Declaration of origin	862
Preference certificate of origin	864
Certificate of origin form A (GSP)	865
Import licence	911
Cargo declaration (arrival)	933
Embargo permit	941
TIF form	951
TIR carnet	952
Movement certificate EUR. 1	954
ATA carnet	955
Other	zzz

7. Additional information/Special indication code U.K.

The codes applicable are as follows:

DG0

Export from one common transit country subject to restriction or export from the Union subject to restriction.

DG1

Export from one common transit country subject to duties or export from the Union subject to duties.

DG2

Export.

Additional special indication codes can also be defined at national domain level.

8. Customs office reference number (COR) U.K.

Field	Content	Field type	Example
1	Identifier of the country to which the customs office belongs (see CNT)	Alphabetic 2	IT
2	National number of the customs office	Alphanumeric 6	0830AB

Field 1 as explained above.

Field 2 has to be freely filled with a 6-character alphanumeric code. The 6 characters allow national administrations, where necessary, to define a hierarchy of customs offices.

9.For the attribute ‘Declaration type’ (box 1): for TIR declarations, use the code ‘TIR’.U.K.

10.For the attribute ‘Guarantee type’ (box 52): for TIR messages use the code ‘B’.U.K.

Appendix E

Data processed in the central system provided for in Article 7 of Implementing Regulation (EU) 2015/2447 U.K.

EORI number as referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446.

Full name of the person.

Address of establishment/address of residence: the full address of the place where the person is established/resides, including the identifier of the country or territory (ISO alpha 2 country code, if available, as defined in Appendix D1, Title II, box 2.).

VAT identification number(s), where assigned by Member States.

Where appropriate, the legal status as mentioned in the document of establishment.

Date of establishment or, in the case of a natural person, date of birth.

Type of person (natural person, legal person, association of persons as referred to in Article 5(4) of the Code) in a coded form. The relevant codes are given below:

(1)

Natural person

(2)

Legal person

(3)

Association of persons as referred to in Article 5(5) of the Code

Contact information: contact person name, address and any of the following: telephone number, fax number, e-mail address.

In the case of a person not established in the customs territory of the Union: identification number(s), where assigned to the person concerned for customs purposes by the competent authorities in a third country with which an Agreement on Mutual Administrative Assistance in customs matters is in force. This identification number(s) shall include the identifier of the country or territory (ISO alpha 2 country code, if available, as defined in Appendix D1, Title II, box 2).

10.

Where appropriate, principal economic activity code at 4 digit level in accordance with the Statistical Classification of Economic Activities in the European Community (NACE) listed in the business register of the Member State concerned.

11.

Expiry date of the EORI number, where applicable.

12.

Consent, if given, to disclosure of personal data listed in points 1, 2 and 3.

Appendix F1

TRANSIT ACCOMPANYING DOCUMENT (TAD) U.K.

CHAPTER IU.K. Specimen of transit accompanying document

CHAPTER IIU.K. Explanatory notes and particulars (data) for the Transit Accompanying Document

The paper to be used for the Transit Accompanying Document can be of green colour.

The transit accompanying document shall be printed on the basis of the data derived from the transit declaration, where appropriate amended by the holder of the procedure and/or verified by the office of departure, and completed with:

MRN (Movement Reference Number)

The information is given alphanumerically with 18 digits on the following specimen:

Field	Content	Field type	Examples
1	Last two digits of year of formal acceptance of transit movement (YY)	Numeric 2	97
2	Identifier of the country from which movement originates (ISO alpha 2 country code)	Alphabetic 2	IT
3	Unique identifier for transit movement per year and country	Alphanumeric 13	9876AB8890123
4	Check digit	Alphanumeric 1	5

Field 1 and 2 as explained above.

Field 3 has to be filled in with an identifier for the transit transaction. The way that field is used is under the responsibility of National Administrations but each transit transaction handled during one year within the given country must have a unique number.

National Administrations that want to have the office reference number of the customs authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.

Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for the detection of an error when capturing the whole MRN.

The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.

Box 3:

first subdivision: serial number of the current printed sheet,
second subdivision: total number of sheets printed (incl. list of items),
shall not be used when there is only one item.

In the space to the right of box 8:

Name and address of the customs office to which the return copy of the transit accompanying document has to be returned where the business continuity procedure for transit is used.

Box C:

the name of the office of departure,
reference number of the office of departure,
acceptance date of the transit declaration,
the name and the authorisation number of the authorised consignor (if any).

Box D:

control results,
seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’,
the indication ‘Binding itinerary’, where appropriate.

The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.

Formalities en route

Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the transit accompanying document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.

Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made.

Where those authorities consider that the Union transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the transit accompanying documents.

The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the transit accompanying document. The data can also be incorporated by the authorised consignee.

The boxes and activities involved are:

Transhipment: use box 55.
Box 55: Transhipment
The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.
However, where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the procedure to leave box 18 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 55.
Other incidents: use box 56.
Box 56: Other incidents during carriage
Box to be completed in accordance with current obligations regarding transit.
In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.

Appendix F2

TRANSIT LIST OF ITEMS (TLoI) U.K.

CHAPTER IU.K. Specimen of the transit list of items

CHAPTER IIU.K. Explanatory notes and the particulars (data) for the transit list of items

When a movement consists of more than one item, then the sheet A of the transit list of items shall always be printed by the computer system and shall be attached to the transit accompanying document.

The boxes of the list of items are vertically expandable.

Particulars have to be printed as follows:

In the identification box (upper left corner):

(a)

list of items;

(b)

serial number of the current sheet and the total number of the sheets (including the transit accompanying document).

OoDep — name of the office of departure.

Date — acceptance date of the transit declaration.

MRN — Movement Reference Number as defined in Appendix F1.)

The particulars of the different boxes at item level have to be printed as follows:

(a)

item no — serial number of the current item;

(b)

regime — if the status of the goods for the whole declaration is uniform, the box is not used;

(c)

if mixed consignment, the actual status, T1, T2 or T2F, is printed.

Appendix G1

TRANSIT/SECURITY ACCOMPANYING DOCUMENT (TSAD) U.K.

CHAPTER IU.K. Specimen of the Transit/Security Accompanying Document

CHAPTER IIU.K. Explanatory notes and particulars (data) for the Transit/Security Accompanying Document

The Transit/Security Accompanying Document contains data valid for the whole of the declaration.

The information contained in the Transit/Security Accompanying Document shall be based on data derived from the transit declaration; where necessary, that information will be amended by the holder of the procedure and/or verified by the office of departure.

The paper to be used for the Transit/Security Accompanying Document can be of green colour.

In addition to the provisions in the explanatory notes of Appendices A, C1 and D1, particulars have to be printed as follows:

1.MRN (MOVEMENT REFERENCE NUMBER):U.K.

The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the business continuity procedure for transit in which cases no MRN is allocated.

The information is alphanumerical and comprises 18 characters following the prescriptions below:

Field	Content	Field type	Examples
1	Last two digits of year of formal acceptance of the transit declaration (YY)	Numeric 2	06
2	Identifier of the country where the movement originates (alpha 2 country code)	Alphabetic 2	RO
3	Unique identifier for transit movement per year and country	Alphanumeric 13	9876AB8890123
4	Check digit	Alphanumeric 1	5

Fields 1 and 2 as explained above.

Field 3 shall be filled in with an identifier for the transit transaction. The way that field is used is under the responsibility of national administrations but each transit transaction handled during one year within the given country must have a unique number.

National administrations that want to have the office reference number of the customs authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.

Field 4 shall be filled with a value that is a check digit for the whole MRN.

This field allows for detection of an error when capturing the whole MRN.

The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.

2.BOX SEC. DECL. (S00):U.K.

Indicate code S where the Transit/Security Accompanying Document contains security information as well. Where this Document does not contain security information, the box shall be left blank.

3.BOX FORMS (3):U.K.

First subdivision: serial number of the current printed sheet,
Second subdivision: total number of sheets printed (including list of items)

4.BOX REFERENCE NUMBERS (7):U.K.

Indicate LRN or/and UCR.

LRN

—

a local reference number as defined in Appendix C2.

UCR

—

a Unique Consignment Reference Number as referred to in Appendix C1, title II, box 7.

5.IN THE SPACE TO THE RIGHT OF BOX CONSIGNEE (8):U.K.

Name and address of the customs office to which the return copy of the Transit/Security Accompanying Document shall be returned.

6.BOX OTHER SCI (S32):U.K.

Enter other specific circumstance indicator.

7.BOX OFFICE OF DEPARTURE (C):U.K.

Reference number of the office of departure,
Acceptance date of the transit declaration,
The name and the authorisation number of the authorised consignor (if any).

8.BOX CONTROL BY OFFICE OF DEPARTURE (D):U.K.

Control results,
Seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’,
The indication ‘Binding itinerary’, where appropriate.

The Transit/Security Accompanying Document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.

9.FORMALITIES EN ROUTEU.K.

Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the Transit/Security Accompanying Document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.

Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made.

The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the Transit/Security Accompanying Document. The data can also be incorporated by the authorised consignee.

The boxes and activities involved are:

10.TRANSHIPMENT: USE BOX 55U.K.

Box Transhipment (55):

The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.

However where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the procedure to leave box 18 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 55.

11.OTHER INCIDENTS: USE BOX 56U.K.

Box Other incidents during carriage (56):

Box to be completed in accordance with current obligations regarding transit.

In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.

Appendix G2

TRANSIT/SECURITY LIST OF ITEMS (TSLoI) U.K.

CHAPTER IU.K. Specimen of the Transit/Security List of Items

CHAPTER IIU.K. Explanatory notes and particulars (data) for the Transit/Security List of Items

The Transit/Security List of Items shall contain the data specific to items of goods within the declaration.

The boxes of the list of items are vertically expandable. In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows, if appropriate using codes:

Box MRN — Movement Reference Number as defined in Appendix G1. The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the business continuity procedure for transit in which cases no MRN is allocated.

The particulars of the different boxes at item level have to be printed as follows:

(a)

Box Item No (32) — serial number of the current item;

(b)

Box Tpt.Ch.M.pay.code (S29) — enter transport charges method of payment code;

(c)

UNDG (44/4) — UN Dangerous Goods code;

(d)

Box Forms (3):

First subdivision: serial number of the current printed sheet,
Second subdivision: total number of sheets printed (Transit/Security List of Items).

Appendix H1

EXPORT ACCOMPANYING DOCUMENT (EAD) U.K.

CHAPTER IU.K. Specimen of the Export Accompanying Document

CHAPTER IIU.K. Explanatory notes and particulars (data) for the Export Accompanying Document

The acronym ‘BCP’ (Business continuity plan) used in this Chapter refers to situations in which the fallback procedure covered by Article 6(3)(b) of the Code.

The Export Accompanying Document contains data valid for the whole of the declaration and for one item of goods.

The information contained in the Export Accompanying Document shall be based on data derived from the export declaration; where necessary, that information will be amended by the declarant/representative and/or verified by the office of export.

In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows:

1.BOX MRN (movement reference number):U.K.

The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.

The information is alphanumerical and comprises 18 characters following the prescriptions below:

Field	Content	Field type	Examples
1	Last two digits of year of formal acceptance of the export declaration (YY)	Numeric 2	06
2	Identifier of the country of export. (alpha 2 code as provided for box 2 of the Single Administrative Document in Appendix D1)	Alphabetic 2	RO
3	Unique identifier for export operation per year and country	Alphanumeric 13	9876AB8890123
4	Check digit	Alphanumeric 1	5

Fields 1 and 2 as explained above.

Field 3 shall be filled in with an identifier for the export control system transaction. The way that field is used is under the responsibility of national administrations but each export transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office.

Field 4 shall be filled with a value that is a check digit for the whole MRN.

This field allows for detection of an error when capturing the whole MRN.

The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.

2.BOX SEC. DECL. (S00):U.K.

Indicate code S where the Export Accompanying Document contains security information as well. Where this Document does not contain security information, the box shall be left blank.

3.BOX CUSTOMS OFFICE:U.K.

Reference number of the office of export.

4.BOX REFERENCE NUMBER (7):U.K.

Indicate LRN or/and UCR:

LRN

—

a local reference number as defined in Appendix C2.

UCR

—

a Unique Consignment Reference Number as referred to in Appendix C1, title II, box 7.

5.BOX OTHER SCI (S32):U.K.

Enter other specific circumstance indicator.

6.THE PARTICULARS OF THE DIFFERENT BOXES AT ITEM LEVEL HAVE TO BE PRINTED AS FOLLOWS:U.K.

(a)

Box Item No (32) — serial number of the current item;

(b)

Box UNDG (44/4) — UN Dangerous Goods code.

The Export Accompanying Document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.

Appendix H2

EXPORT LIST OF ITEMS (ELoI) U.K.

CHAPTER IU.K. Specimen of the Export List of Items

CHAPTER IIU.K. Explanatory notes and particulars (data) for the Export List of Items

The export List of Items contains the data specific to items of goods within the declaration.

The boxes of the export list of items are vertically expandable.

In addition to the provisions in the explanatory notes of appendices A and C1, the particulars have to be printed as follows, if appropriate using codes:

Box MRN — movement reference number as defined in Appendix H1. The MRN shall be printed on first page and on all lists of items.

The particulars of the different boxes at item level have to be printed as follows:

(a)

Box Item No (32) — serial number of the current item;

(b)

Box UNDG (44/4) — UN Dangerous Goods code.

Appendix I1

EXPORT/SECURITY SAD (ESS) U.K.

CHAPTER IU.K. Specimen of the Export/Security SAD

CHAPTER IIU.K. Explanatory notes and particulars (data) for the Export/Security SAD

The acronym ‘BCP’ (Business continuity plan) used in this Chapter refers to situations in which the fallback procedure covered by Article 6(3)(b) of the Code.

The form contains all information necessary for export and exit data where export and security data are provided together. The form includes information at header level and for one item of goods. It is designed to be used in the context of the BCP.

There are three copies of the Export/Security SAD:

Copy 1 is kept by the authorities of the Member State in which export (dispatch) or Union transit formalities are completed;
Copy 2 is used for statistical purposes by the Member State of export;
Copy 3 is returned to the exporter after being stamped by the customs authority.

The Export/Security SAD contains data valid for the whole of the declaration.

The information contained in the Export/Security SAD shall be based on data derived from the export and exit declaration; where necessary, that information will be amended by the declarant/representative and/or verified by the office of export.

In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows:

Box MRN (movement reference number):

The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.

The information is alphanumerical and comprises 18 characters following the prescriptions below:

Field	Content	Field type	Examples
1	Last two digits of year of formal acceptance of the export declaration (YY)	Numeric 2	06
2	Identifier of the country of export. (alpha 2 code as provided for box 2 of the Single Administrative Document in Appendix D1)	Alphabetic 2	RO
3	Unique identifier for export operation per year and country	Alphanumeric 13	9876AB8890123
4	Check digit	Alphanumeric 1	5

Fields 1 and 2 as explained above.

Field 4 shall be filled with a value that is a check digit for the whole MRN.

This field allows for detection of an error when capturing the whole MRN.

The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.

Box 7 reference numbers:

Indicate LRN or/and UCR.

LRN

—

a local reference number as defined in Appendix C2.

UCR

—

a Unique Consignment Reference Number as referred to in Appendix C1, title II, box 7.

Box Other SCI (S32):

Enter other specific circumstance indicator.

The Export/Security SAD shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.

Appendix I2

EXPORT/SECURITY SAD LIST OF ITEMS (ESSLoI) U.K.

CHAPTER IU.K. Specimen of the Export/Security SAD List of Items

CHAPTER IIU.K. Explanatory notes and particulars (data) for the Export/Security SAD List of Items

The Export/Security SAD List of Items contains the data specific to items of goods within the declaration.

The boxes of the list of items are vertically expandable.

In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows:

Box MRN — movement reference number as defined in Appendix I1. The MRN shall be printed on the first page and on all lists of items.

The particulars of the different boxes at item level have to be printed as follows:

Box Item No (32) — serial number of the current item,
Box Documents produced/Certificates (44/1): this box contains also the transport document number, where appropriate,
Box UNDG (44/4) — UN Dangerous Goods code.

Appendix J1

SECURITY AND SAFETY DOCUMENT (SSD) U.K.

CHAPTER IU.K. Specimen of the Security and Safety Document

CHAPTER IIU.K. Explanatory notes and particulars (data) for the Security and Safety Document

The form contains header level information and the information for one item of goods.

The information contained in the Security and Safety Document shall be based on data provided for the entry or exit summary declaration; where necessary, that information will be amended by the person lodging the summary declaration and/or verified by the office of entry or exit respectively.

The Security and Safety Document shall be completed by the person lodging the summary declaration.

In addition to the provisions in the explanatory notes of appendices A and C1, particulars have to be printed as follows:

Box MRN — Movement Reference Number as defined in Appendix G1 or ad-hoc references issued by the customs office. The MRN shall be printed on first page and on all lists of items;

Customs office:

Reference number of the office of entry/exit;

Box Declaration type (1):

Codes ‘IM’ or ‘EX’ according to whether the document contains Entry summary declaration or exit summary declaration data;

Box Reference number (7):

Enter LRN — LRN — a local reference number as defined in Appendix C2;

Box First place arr.cde (S11):

First place of arrival code;

Box Date/time arr. first place cust. Terr. (S12):

Enter date and time of arrival at first place of arrival in Customs territory;

Box T.C.M.paym.cde (S29):

Enter transport charges method of payment code;

Box UNDG (S27) — UN Dangerous Goods code;

Box Other SCI (S32):

Enter other specific circumstance indicator.

The Security and Safety Document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.

Appendix J2

SECURITY AND SAFETY LIST OF ITEMS (SSLoI) U.K.

CHAPTER IU.K. Specimen of the Security and Safety List of Items

CHAPTER IIU.K. Explanatory notes and particulars (data) for the Security and Safety List of Items

The boxes of the list of items are not vertically expandable.

In addition to the provisions in the explanatory notes of appendices A and C1, the particulars of the different boxes have to be printed as follows:

Box Item No (32) — serial number of the current item;
Box T.C.M.paym.cde (S29) — transport charges method of payment code;
Box UNDG (S27) — UN Dangerous Goods code.

(1)

Automatically generated by computer systems.

(2)

OJ L 152, 16.6.2009, p. 23.

(3)

Information to be produced where appropriate.

(4)

Information to be produced where appropriate.

(5)

Coded version, where available.

(6)

Automatically generated by computer systems.

(7)

OJ L 170, 29.6.2002, p. 8.

(8)

Information to be produced where appropriate.

(9)

Automatically generated by computer systems.

(10)

Recommendation of the Customs Cooperation Council concerning the unique consignment reference number (UCR) for Customs purposes (30 June 2001).

(11)

Recommendation of the Customs Cooperation Council concerning the unique consignment reference number (UCR) for Customs purposes (30 June 2001).

(12)

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

(13)

OJ L 152, 16.6.2009, p. 23.

(14)

OJ L 37, 10.2.2010, p. 1.

(15)

Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.

(16)

OJ L 329, 25.11.2006, p. 7.

(17)

OJ L 325, 24.11.2006, p. 12.

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ANNEX 9U.K.

Appendix A

1. Introductory notes to the tables U.K.

Note 1. GeneralitiesU.K.

Note 2. Customs declaration used as an entry summary declarationU.K.

Note 3. Customs declaration at exportU.K.

Note 4. Other specific circumstances in respect of exit and entry summary declarations and particular types of goods traffic. Note to Tables 2 to 4U.K.

Note 5. Simplified proceduresU.K.

2. Requirements for entry and exit summary declarations U.K.

2.1. Situation for air, sea, inland waterways and other modes of transport or situations not referred to under Tables 2 to 4 — Table 1 U.K.

2.2. Express consignments — Table 2 U.K.

2.3. Road mode of transport — Entry summary declaration information — Table 3 U.K.

2.4. Rail mode of transport — Entry summary declaration information — Table 4 U.K.

2.5. Authorised economic operators — reduced data requirements for entry summary declarations — Table 5 U.K.

2.6. Requirements for diversion requests — Table 6 U.K.

3. Requirements for simplified declaration — Table 7 U.K.

4. Data elements explanatory notes. U.K.

MRN U.K.

Declaration U.K.

Number of items (1) U.K.

Unique consignment reference number U.K.

Transport document number U.K.

Consignor U.K.

Consignor/exporter U.K.

Person lodging the summary declaration U.K.

Person requesting the diversion: U.K.

Consignee: U.K.

Declarant/representative U.K.

Declarant/representative status code U.K.

Carrier U.K.

Notify party U.K.

Identity and nationality of active means of transport crossing the border U.K.

Identification of means of transport crossing the border U.K.

Conveyance reference number (3) (1) U.K.

First place of arrival code U.K.

Actual first place of arrival code U.K.

Country code of the declared first office of entry U.K.

Date and time of arrival at first place of arrival in Customs territory U.K.

Country(ies) of routing codes U.K.

Currency code U.K.

Mode of transport at the border U.K.

Customs office of exit U.K.

Location of goods (4) U.K.

Place of loading (5) U.K.

Place of unloading (5) U.K.

Goods description U.K.

Type of packages (code) U.K.

Number of packages U.K.

Shipping marks U.K.

Equipment identification number, if containerised U.K.

Goods item number (6) U.K.

Commodity code U.K.

Gross mass (kg) U.K.

Procedure U.K.

Net mass (kg) U.K.

Item amount U.K.

Reference number for entry into the declarant's records U.K.

Additional information U.K.

Number of the authorisation U.K.

UN Dangerous Goods code U.K.

Seal number (8) U.K.

Transport charges method of payment code U.K.

Declaration date (9) U.K.

Signature/Authentication (9) U.K.

Other specific circumstance indicator U.K.