Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

— the use of italic characters,

— the printing of a background for the Union transit boxes.

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 that correspond to the data elements which may be completed for each procedure are set out in the data requirements table of Annex B, Title I. The specific provisions concerning each box that corresponds to the data elements as they are described in Annex B, Title II apply without prejudice to the status to the data elements concerned.

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 data may have to be entered on the copies of the Single Administrative Document accompanying the goods. These data elements 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 data may be added legibly by hand; in this case, the form should be completed in ink in block capitals. These data elements, which only appear on copies 4 and 5, concern the following boxes:

— Transhipments (55)

— Other incidents during carriage (56)

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 data 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 data 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 data 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 Article 1(3) of the Code, 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 transit procedure or, where applicable, his authorised representative commits him in respect of all data relating to the Union transit operation pursuant to the provisions on Union transit laid down in the Union Customs Code and in this Regulation and as listed in Annex B Title I.

Unless Chapter 4 provides otherwise, a box that is not to be used should be left completely blank.

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 this title 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 identification number and/or name, 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 the declaration may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of the declaration, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.

TITLE III

Model of Single Administrative Document (eight-copy set)

TITLE IV

Model of Single Administrative Document continuation form (eight-copy set)

TITLE V

Indication of the copies of the forms shown in Titles III and IV on which data should appear by a self copying process

(Counting copy 1)

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

ANNEX B-02

CHAPTER I

Specimen of transit accompanying document

CHAPTER II

Notes and particulars (data) for the transit accompanying document

The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 of the Code and described in Annex 72-04 of the same regulation applies.

If the Transit Accompanying Document is printed, the paper to be used may be plain paper.

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

1. Box MRN

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

2. Box Forms

— first subdivision: serial number of the current produced sheet,

— second subdivision: total number of sheets produced (incl. list of items).

3. Box Security [11 07]

Where this Document does not contain security information, the box shall be left blank.

4. Box Total items

The sum of all goods items contained in one declaration.

5. Box Total packages

The sum of all packages contained in one declaration.

6. Box ‘BCP – Return copy to be sent to the office’

Name, address, and identification number of the customs office to which a copy of the transit accompanying document has to be returned where BCP is used.

7. Box Guarantee not valid in

In case BCP is used, the country codes where the provided guarantee cannot be used shall be indicated.

8. Incidents during transport (BCP)

This section shall be used when BCP is used and incidents occurred during a transport.

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 transshipped only under an authorisation of the customs authorities of the country in whose territory the transshipment is made, without prejudice to the exceptions foreseen/defined in Article 305 in the Implementing Regulation (EU) 2015/2447.

Where goods are carried in intermodal transport units, such as, but not limited to, containers, swap bodies and semi-trailers, the holder of the transit procedure does not have to provide this information 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 the goods are released for transit. The intermodal transport units shall bear unique ID numbers, such numbers are indicated in D.E. 19 07 063 000 (Container identification number) and without handling the goods themselves when changing modes.

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

The boxes and activities involved are:

— Box Customs office of incident registration: Customs office reference number where the incident is registered.

— Box Incident code: Indicate the nature of the occurred incident set in art. 305 (1) and (8) of the UCC-IA.

9. Box Customs office of departure [17 03]

The name and the authorisation number of the authorised consignor (if any) shall also be provided in this box.

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

ANNEX B-03

CHAPTER I

Specimen of the list of items

CHAPTER II

Notes and the particulars (data) for the list of items

The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 of the Code and described in Annex 72-04 of the same regulation applies. The transit 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 Annex B, data has to be printed as follows, if appropriate using codes:

(a) Box Type [11 01] – This box is only used in case of mixed consignments. Indicate the actual status of each item (T1, T2 or T2F). (b) Box Forms: — First subdivision: serial number of the current printed sheet, — Second subdivision: total number of sheets printed (List of Items).

ANNEX C

Column in Annex B	Declarations/ notifications/ proof of the customs status of Union goods	Transitional data requirements in Delegated Regulation (EU) 2016/341 (TDA)	Column in Annex D	Project in Implementing Decision (EU) 2019/2151 UCC Work Program
A1	Exit summary declaration	Annex 9 – Appendix A	N/A	10. UCC Automated Export System (AES)
A2	Exit summary declaration — Express consignments	Annex 9 – Appendix A	N/A	10. UCC Automated Export System (AES)
A3	Re-export notification	N/A	N/A	10. UCC Automated Export System (AES)
B1	Export declaration and re-export declaration	Annex 9 – Appendix C1	N/A	10. UCC Automated Export System (AES)
B2	Special procedure — processing — declaration for outward processing	Annex 9 – Appendix C1	N/A	12. UCC Special Procedures – Component 1 National SP EXP
B3	Declaration for Customs warehousing of Union goods	Annex 9 – Appendix C1	N/A	12. UCC Special Procedures – Component 1 National SP EXP
B4	Declaration for dispatch of goods in the context of trade with special fiscal territories	N/A	B4	10. UCC Automated Export System (AES)
C1	Export Simplified declaration	Annex 9 – Appendix A	N/A	10. UCC Automated Export System (AES)
C2	Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at export	N/A	C2	12. UCC Special Procedures – Component 1 National SP EXP
D1	Special procedure — transit declaration	Annex 9 – Appendix C1 and C2	N/A	9. UCC New Computerised Transit System (NCTS) upgrade – Phase 5
D2	Special procedure – Transit declaration with reduced dataset – (transport by rail, air and maritime transport)	N/A	N/A	9. UCC New Computerised Transit System (NCTS) upgrade – Phase 5
D3	Special procedure – Transit – Use of an electronic transport document as customs declaration – (transport by air and maritime transport)		D3	National System not covered by Implementing Decision 2019/2151
D4	Presentation Notification in relation to the pre-lodged transit declaration	N/A	N/A	9. UCC New Computerised Transit System (NCTS) upgrade – Phase 5
E1	Proof of the customs status of Union goods (T2L/T2LF)	Annex 9 – Appendix C1	N/A	8. UCC Proof of Union Status (PoUS) – Phase 1
E2	Customs goods manifest	N/A	N/A	8. UCC Proof of Union Status (PoUS) – Phase 2
F10	Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consignee	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F11	Sea and inland waterways – Complete dataset – Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F12	Sea and inland waterways – Partial dataset – Master bill of lading only	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F13	Sea and inland waterways – Partial dataset – Straight bill of lading only	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F14	Sea and inland waterways – Partial dataset – House bill of lading only	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F15	Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consignee	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F16	Sea and inland waterways – Partial dataset – Necessary information required to be provided by consignee at the lowest level of transport contract (Lowest house bill of lading where the master bill of lading is no straight bill of lading)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F20	Air cargo (general) – Complete dataset lodged pre-loading	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F21	Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrival	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F22	Air cargo (general) – Partial dataset – House air waybill lodged pre-arrival — Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F23	Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph without master air waybill reference number	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F24	Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph with master air waybill reference number	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F25	Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F26	Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and containing additional house air waybill information	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F27	Air cargo (general) — Complete dataset lodged pre-arrival	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F28	Air cargo (general) — Complete dataset lodged pre-loading – Direct air waybill	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F29	Air cargo (general) — Complete dataset lodged pre-arrival – Direct air waybill	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F30	Express consignments — Complete dataset lodged pre-arrival	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F31	Entry summary declaration – Express consignments on air cargo general – Complete dataset lodged pre-arrival by the express carrier	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F32	Entry summary declaration — Express consignments — Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 1
F33	Entry summary declaration – Express consignments on air cargo general – Partial dataset – House air waybill lodged pre-arrival by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F40	Postal consignments – Partial dataset – Road master transport document information	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F41	Postal consignments – Partial datasse – Rail master transport document information	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F42	Postal consignments – Partial dataset - Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 2
F43	Postal consignments — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 1
F44	Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2)	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 1
F45	Postal consignment – Partial dataset – Master bill of lading only	N/A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F50	Road mode of transport	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
F51	Rail mode of transport	Annex 9 – Appendix A	N/A	17. UCC Import Control System 2 (ICS2) – Release 3
G2	Notification of arrival	N/A	N/A	13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
G3	Presentation of goods to customs	N/A	N/A	13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
G4	Temporary storage declaration	N/A	N/A	13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
G5	Arrival notification in case of movement of goods under temporary storage	N/A	N/A	13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
H1	Declaration for release for free circulation and Special procedure — specific use — declaration for end-use	Annex 9 – Appendix C1	H1	14. UCC National Import Systems Upgrade
H2	Special procedure — storage — declaration for customs warehousing	Annex 9 – Appendix C1	H2	14. UCC National Import Systems Upgrade
H3	Special procedure — specific use — declaration for temporary admission	Annex 9 – Appendix C1	H3	14. UCC National Import Systems Upgrade
H4	Special procedure — processing — declaration for inward processing	Annex 9 – Appendix C1	H4	14. UCC National Import Systems Upgrade
H5	Declaration for the introduction of goods in the context of trade with special fiscal territories	N/A	H5	14. UCC National Import Systems Upgrade
H6	Customs declaration in postal traffic for release for free circulation	N/A	H6	14. UCC National Import Systems Upgrade
H7	Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009	N/A	H7
I1	Import simplified declaration	Annex 9 – Appendix A	I1	14. UCC National Import Systems Upgrade
I2	Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at import	N/A	I2	14. UCC National Import Systems Upgrade

ANNEX D

COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(4a))

TITLE I

Data requirements

(1)The declaration messages contain a number of data elements only some of which will be used, depending on the customs procedure(s) in question.

(2)The data elements which may be provided for each procedure are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table. The provisions that apply to all situations where the data element concerned is requested are included in the heading ‘All relevant data requirements table columns used’. In addition, the provisions that apply to specific table columns are included in specific sections that refer precisely to those columns. Both sets of provisions need to be combined to reflect the situation of each table column.

(3)The ‘A’, ‘B’ or ‘C’ symbols listed in Chapter 2, section 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it. For example, the supplementary units (status ‘A’) will only be collected where required by the Union legislation, as published in TARIC.

(4)The ‘A’, ‘B’ or ‘C’ symbols defined in Chapter 2, section 3 may be complemented by conditions or clarifications listed in the footnotes attached to the data requirements table of Chapter 3, section 1 below.

(5)If the Member State of acceptance of the customs declaration allows, a Customs declaration (columns H1 to H6) or a simplified declaration (column I1) can include items of goods which are subject to different procedure codes, providing that these procedure codes all use the same dataset as defined in chapter 3, section 1 and belong to the same column of the matrix as defined in Chapter 2. However, this possibility shall not be used for customs declarations lodged in the context of centralised clearance pursuant to Article 179 of the Code.

(6)Without affecting in any way the obligations to provide data according to this Annex and without prejudice to Article 15 of the Code, the content of the data provided to customs for a given requirement will be based on the information as it is known by the economic operator that provides it at the time it is provided to Customs.

(7)For the purposes of this Annex, an express consignment means an individual item carried via an integrated service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking the location of, and maintaining control over such items throughout the supply of the service.

(8)The use within this annex of the words entry summary declarations refer respectively to the entry summary declarations provided for under Articles 5(9) of the Code.

(9)The simplified declarations referred to in Article 166 of the Code contain the information detailed in column I1.

(10)The reduced list of data elements provided for procedures in column I1 does not limit or influence the requirements set out for the procedures in the other columns of the data requirements table, notably in respect of the information to be provided in supplementary declarations.

(11)The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in Implementing Regulation (EU) 2015/2447.

(12)Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in this Annex. The Commission shall publish the list of those particulars.

Columns	Declarations/notifications/proof of the customs status of Union goods	Legal basis
Data element number	Order number allocated to the data element concerned
Data element name	Name of the data element concerned
Box No	Reference given to the box that contains the data element concerned in paper-based customs declarations.
H1	Declaration for release for free circulation and Special procedure — Specific use — Declaration for end-use	Declaration for release for free circulation: Articles 5(12), 162 and 201 of the Code Declaration for end-use: Articles 5(12), 162, 210 and 254 of the Code
H2	Special procedure — Storage — Declaration for customs warehousing	Articles 5(12), 162, 210 and 240 of the Code
H3	Special procedure — Specific use — Declaration for temporary admission	Articles 5(12), 162, 210 and 250 of the Code
H4	Special procedure — Processing — Declaration for inward processing	Articles 5(12), 162, 210 and 256 of the Code
H5	Declaration for the introduction of goods in the context of trade with special fiscal territories	Article 1(3) of the Code
H6	Customs declaration in postal traffic for release for free circulation	Articles 5(12), 162 and 201 of the Code
I1	Import Simplified declaration	Articles 5(12) and 166 of the Code
I2	Presentation of goods to customs in case of entry in the declarant’s records or in the context of customs declarations lodged prior to the presentation of the goods at import	Articles 5(33), 171 and 182 of the Code
Group	Title of the group
---	---
Group 1	Message information (including procedure codes)
Group 2	References of messages, documents, certificates, authorisations
Group 3	Parties
Group 4	Valuation information/Taxes
Group 5	Dates/Times/Periods/Places/Countries/Regions
Group 6	Goods identification
Group 7	Transport information (modes, means and equipment)
Group 8	Other data elements (statistical data, guarantees, tariff related data)
Symbol	Symbol description
---	---
A	Mandatory: data required by every Member State.
B	Optional for the Member States: data that Member States may decide to waive.
C	Optional for economic operators: data which economic operators may decide to supply but which cannot be demanded by the Member States.
X	Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned.
Y	Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared item of goods.

Any combination of the symbols ‘X’ and ‘Y’ means that the given data element can be provided by the declarant at any of the levels concerned.

(The footnotes to this table are included just after the table)

			H						I
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
1/1	Declaration type	1/1	A Y	A Y	A Y	A Y	A Y	A Y	A Y
1/2	Additional Declaration type	1/2	A Y	A Y	A Y	A Y		A Y	A Y
1/6	Goods item number	32	A X	A X	A X	A X	A X	A X	A X	A [3] X
1/8	Signature/ Authentication	54	A Y	A Y	A Y	A Y	A Y	A Y	A Y	A Y
1/10	Procedure	37 (1)	A X	A X	A X	A X	A X	A X	A X
1/11	Additional Procedure	37 (2)	A X	A X	A X	A X	A X	A X	A [5] X
			H						I
---	---	---	---	---	---	---	---	---	---	---
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
2/1	Simplified declaration /Previous documents	40	A XY	A XY	A XY	A XY	A XY		A [5] XY	A XY
2/2	Additional information	44	A XY	A XY	A XY	A XY	A XY	A XY	A XY
2/3	Documents produced, certificates and authorizations, additional references	44	A [7] XY	A [7] XY	A [7] XY	A [7] XY	A [7] XY	A X	A [7] [9] XY
2/4	Reference number/UCR	7	C XY	C XY	C XY	C XY	C XY	C XY	C XY
2/5	LRN		A Y	A Y	A Y	A Y	A Y	A Y	A Y	A Y
2/6	Deferred payment	48	B Y		B Y	B Y
2/7	Identification of warehouse	49	B [11] Y	A Y	B [11] Y	B [11] Y	B [11] Y
			H						I
---	---	---	---	---	---	---	---	---	---	---
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
3/1	Exporter	2	A [12] A XY		A [12] A XY	A [12] A XY	A [12] A XY	A [12] A XY	A [12] A XY
3/2	Exporter identification no	2 (no)	A [14] A XY		A [14] A XY	A [14] A XY	A [14] A XY	A [14] A XY
3/15	Importer	8	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y
3/16	Importer identification no	8 (no)	A Y	A Y	A Y	A Y	A Y	A Y	A Y
3/17	Declarant	14	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y
3/18	Declarant identification no	14 (no)	A Y	A Y	A Y	A Y	A Y	A Y	A Y
3/19	Representative	14	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y	A [12] Y
3/20	Representative identification no	14 (no)	A Y	A Y	A Y	A Y	A Y	A Y	A Y	A Y
3/21	Representative status code	14	A Y	A Y	A Y	A Y	A Y	A Y	A Y	A Y
3/24	Seller	2	A [12] XY
3/25	Seller identification no	2 (no)	A XY
3/26	Buyer	8	A [12] XY
3/27	Buyer identification no	8 (no)	A XY
3/37	Additional supply chain actor(s) identification no	44	C XY	C XY	C XY	C XY	C XY	C XY	C XY
3/39	Holder of the authorisation identification no	44	A Y	A Y	A Y	A Y	A Y	A Y	A Y	A [3] Y
3/40	Additional fiscal references identification no	44	A XY					A XY
3/41	Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no									A Y
3/45	Person providing a guarantee identification no		A Y		A Y	A Y
3/46	Person paying the customs duty identification no		A Y				A Y	A Y	A Y
			H						I
---	---	---	---	---	---	---	---	---	---	---
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
4/1	Delivery terms	20	A [16] Y		B Y	B Y	A Y
4/3	Calculation of taxes – Tax type	47 (Type)	A [18] [19] X		A [18] [19] X	A [18] [19] X	A [18] [19] X
4/4	Calculation of taxes – Tax base	47 (Tax base)	A [18] [19] X	B X	A [18] [19] X	A [18] [19] X	A [18] [19] X
4/5	Calculation of taxes – Tax rate	47 (Rate)	B [18] [17] X		B [17] X	B [17] X	B [18] [17] X
4/6	Calculation of taxes – Payable tax amount	47 (Amount)	B [18] [17] X		B [17] X	B [17] X	B [18] [17] X
4/7	Calculation of taxes – Total	47 (Total)	B [18] [17] X		B [17] X	B [17] X	B [18] [17] X
4/8	Calculation of taxes – Method of payment	47 (MP)	B [18] X		B X	B X	B [18] [17] X
4/9	Additions and deductions	45	A [20] [16] XY				B XY
4/10	Invoice currency	22 (1)	A Y		A Y	A Y	A Y		A [5] Y
4/11	Total amount invoiced	22 (2)	C Y		C Y	C Y	C Y		C Y
4/12	Internal currency unit	44	A Y		A Y	A Y
4/13	Valuation indicators	45	A [20] [16] X			A [21] X	B X
4/14	Item price/amount	42	A X		A X	A X	A X		A [5] X
4/15	Exchange rate	23	B [22] Y		B [22] Y	B [22] Y
4/16	Valuation method	43	A X		B X	B X	B X
4/17	Preference	36	A X	C X	A [23] X	A [23] X	B X		A [5] X
4/18	Value							A X
4/19	Transport costs to the final destination							A Y
			H						I
---	---	---	---	---	---	---	---	---	---	---
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
5/8	Country of destination code	17a	A XY	A XY	A XY	A XY	B XY
5/9	Region of destination code	17b	B XY	B XY	B XY	B XY	B XY
5/14	Country of dispatch/export code	15a	A XY	B XY	A XY	A XY	A XY		A [5] XY
5/15	Country of origin code	34a	A [28] X	A X	A [28] X	A [28] X	B [28] X	C X	A [5] [28] X
5/16	Country of preferential origin code	34b	A [29] X	C X	A [29] X	A [29] X	B [29] X		A [5] [29] X
5/23	Location of goods	30	A Y	A Y	A Y	A Y	B Y		A Y	A Y
5/26	Customs office of presentation	44	A [30] Y	A [30] Y	A [30] Y	A [30] Y	A [30] Y		A [30]Y	A [30] Y
5/27	Supervising customs office	44	A [31] Y	A [31] Y	A [31] Y	A [31] Y			A [31] Y
5/31	Date of acceptance		A XY [51]		A XY [51]	A XY [51]	A XY [51]
			H						I
---	---	---	---	---	---	---	---	---	---	---
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
6/1	Net mass (kg)	38	A X			A X	A [32] X	C X	A [5] X
6/2	Supplementary units	41	A X	A X	A X	A X	A [32] X		A [5] X
6/5	Gross mass (kg)	35	B XY	A XY	B XY	B XY	B XY	A Y	B XY	A [33] XY
6/8	Description of goods	31	A X	A X	A X	A X	A X	A X	A X
6/9	Type of packages	31	A X	A X	A X	A X	A X		A X	A [33] X
6/10	Number of packages	31	A X	A X	A X	A X	A X	A X	A X	A [33] X
6/11	Shipping marks	31	A X	A X	A X	A X	B X		A X
6/13	CUS code	31	A X	C X	C X	C X	C X		C X
6/14	Commodity code – Combined Nomenclature code	33 (1)	A X	B X	A X	A X	A X	A X	A [5] X
6/15	Commodity code – TARIC code	33 (2)	A X	B X	A X	A X	B X	B X	A [5] X
6/16	Commodity code – TARIC additional code(s)	33 (3)(4)	A X	B X	A X	A X	B X		A [5] X
6/17	Commodity code – National additional code(s)	33 (5)	B X	B X	B X	B X	B X		B [5] X
6/18	Total packages	6	B Y		B Y	B Y	B Y
6/19	Type of goods							C X
			H						I
---	---	---	---	---	---	---	---	---	---	---
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
7/2	Container	19	A Y	A Y	A Y	A Y
7/4	Mode of transport at the border	25	A Y	B Y	A Y	A Y	A Y
7/5	Inland mode of transport	26	A [41] Y	B [41] Y	A [41] Y	A [41] Y	B Y
7/9	Identity of means of transport on arrival	18 (1)	B [43] Y		B [43] Y	B [43] Y	B [43] Y
7/10	Container identification number	31	A XY	A XY	A XY	A XY	A XY		A XY	A XY
7/15	Nationality of active means of transport crossing the border	21 (2)	A [46] Y		A [46] Y	A [46] Y	B [46] Y
			H						I
---	---	---	---	---	---	---	---	---	---	---
D.E No	D.E. name	Box No	1	2	3	4	5	6	1	2
8/1	Quota order number	39	A X						A [5] X
8/2	Guarantee type	52	A [49] Y		A Y	A Y
8/3	Guarantee reference	52	A [49] Y		A Y	A Y
8/5	Nature of transaction	24	A XY	B XY	B XY	A XY	A [32] XY
8/6	Statistical value	46	A [50] X	B [50] X	A [50] X	A [50] X	A [50] X
Note number	Note description
---	---
[1]	[not in use]
[2]	[not in use]
[3]	This information shall not be required in case a customs declaration has been lodged prior to the presentation of the goods pursuant to Article 171 of the Code.
[4]	[not in use]
[5]	In the cases where Article 166(2) of the Code (simplified declarations based on authorizations) is applicable, Member States may waive the obligation to provide this information where the conditions prescribed in the authorizations associated with the procedures concerned allow them to defer the collection of this data element in the supplementary declaration.
[6]	[not in use]
[7]	Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration.
[8]	[not in use]
[9]	This information needs to be provided only where Article 166(2) of the Code (simplified declarations based on authorizations) is applicable; in this case, it is the number of the authorization for simplified procedure. However, this data element can also contain the transport document number concerned.
[10]	[not in use]
[11]	This information is required where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure.
[12]	This information is mandatory only in the cases where the EORI number or a third country unique identification number recognized by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognized by the Union is provided, the name and address shall not be provided.
[13]	[not in use]
[14]	This information shall only be provided where available.
[15]	[not in use]
[16]	Member States may waive this information where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value.
[17]	[not in use]
[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]	This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration.
[20]	Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide this information, — where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, — or — where the importation is of a non-commercial nature — or — in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions.
[21]	This information shall only be provided if the customs duty is calculated in accordance with Article 86(3) of the Code.
[22]	Member States may require this information only in cases when the rate of exchange is fixed in advance by a contract between the parties concerned.
[23]	For completion only where Union legislation so provides.
[24]	[not in use]
[25]	[not in use]
[26]	[not in use]
[27]	[not in use]
[28]	This information is required where (a) no preferential treatment is applied; or (b) the country of non-preferential origin is different to the country of preferential origin.
[29]	This information is required where a preferential treatment is applied using the appropriate code in D.E. 4/17 Preference.
[30]	This information shall only be used in case of centralized clearance.
[31]	This information shall only be used in case the declaration for temporary storage or the customs declaration to place the goods under a special procedure other than transit is lodged at a customs office different to the supervising customs office as indicated in the respective authorization.
[32]	This information shall only be required in case of commercial transactions involving at least two Member States.
[33]	This information shall only be provided if the discharge of the goods under temporary storage concerns only parts of the declaration for temporary storage lodged previously in relation with the goods concerned.
[34]	[not in use]
[35]	[not in use]
[36]	[not in use]
[37]	[not in use]
[38]	[not in use]
[39]	[not in use]
[40]	[not in use]
[41]	This data element does not have to be provided where the import formalities are carried out at the point of entry into the customs territory of the Union.
[42]	[not in use]
[43]	Not for use in the case of postal consignments or carriage by fixed transport installations.
[44]	[not in use]
[45]	[not in use]
[46]	Not for use in the case of postal consignments or carriage by fixed transport installations or rail.
[47]	[not in use]
[48]	[not in use]
[49]	This information shall only be provided in case of placing the goods under the end-use procedure, or in case of prior importation of processed products or prior importation of replacement products.
[50]	The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in the position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirements.
[51]	This data element shall only be used in supplementary declarations.
[52]	This information is not required for postal consignments.
[53]	This information is not required: (a) when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC; or (b) when the goods are of a non-commercial character sent from a third country by private persons to other private persons in a Member State and exempt from VAT pursuant to Article 1 of Council Directive 2006/79/EC.
[54]	This information is only required when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.
[55]	This information is only required if the declaration concerns goods referred to in Article 27 of Regulation (EC) No 1186/2009.
(1) Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 286, 17.10.2006, p. 15).

TITLE II

Notes in relation with data requirements

The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I, Chapter 3, Section 1 of this Annex.

Enter the relevant Union code.

Enter the relevant Union code.

Number of the item in relation to the total number of items contained in the declaration, the summary declaration, notification or proof of the customs status of Union goods, where there is more than one item of goods.

Item number assigned to the goods upon entry in the declarant’s records.

Signature or authentication otherwise of the relevant declaration, notification or proof of the customs status of Union goods.

Where paper-based declarations are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the declaration which is to remain at the office of export/dispatch/import, followed by the full name of that person. Where that person is not a natural person, the signatory should add his capacity after his signature and full name.

Using the relevant Union codes, enter the procedure for which the goods are declared.

Enter the relevant Union codes or the additional procedure code as provided for by the Member State concerned.

Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the ending of the temporary storage.

Such details shall include the writing-off quantity and the respective measurement unit.

Using the relevant Union codes, enter the MRN of the temporary storage declaration, or other reference to any previous document.

The goods item identifier shall only be provided in cases where it is necessary for the unambiguous identification of the goods item concerned.

Enter the relevant Union code, and, if applicable, the code(s) provided for by the Member State concerned.

Where the Union law fails to specify the field in which information is to be entered, that information is to be entered in D.E. 2/2 Additional information.

(a) Identification or reference number of Union or international documents, certificates and authorizations produced in support of the declaration, and additional references. Using the relevant Union codes, enter the details required by any specific rules applicable together with reference data of the documents produced in support of the declaration, and additional references. In cases where the declarant or the importer for import declarations or the exporter for export declarations is the holder of a valid BTI and/or BOI decision covering the goods concerned by the declaration, the declarant shall indicate the BTI and/or BOI decision reference number.

(b) Identification or reference number of national documents, certificates and authorizations produced in support of the declaration, and additional references.

Reference number of the authorization for centralized clearance. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorization.

Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the import/export licenses and certificates.

Such details shall include the reference to the authority issuing the license or certificate concerned, the period of validity of the license or certificate concerned, the writing-off amount or quantity and the respective measurement unit.

Where the sale contract of the goods concerned has an identification number, that number must be entered. If applicable, enter also the date of the sale contract.

Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide information on the date and number of the sale contract,

— where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, or

— where the importation is of a non-commercial nature, or

— in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions.

Member States may waive the obligation to provide information on the date and number of the sales contract where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value.

Reference number of the authorization for simplified declarations. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorization.

Where the benefit from a first-come first served tariff quota is requested for the goods declared in the simplified declaration, all the required documents shall be declared in the simplified declaration and be available to the declarant and at the disposal of the customs authorities in order to allow the declarant to benefit from the tariff quota according to the date of the acceptance of the simplified declaration.

This entry concerns the unique commercial reference number assigned by the person concerned to the consignment in question. It may take the form of WCO (ISO 15459) codes or equivalent. It provides access to underlying commercial data of interest to customs.

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

Enter, where applicable, the reference data of the authorization in question; deferred payment here may refer both to deferred payment of import and export duty and to tax credit.

Using the relevant Union code, enter the type of the storage facility, followed by the authorization number of the warehouse or temporary storage facility concerned.

Enter the full name and address of the person consigning the goods as stipulated in the transport contract by the party ordering the transport.

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

Enter the full name and address of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released.

The exporter is the person defined in Article 1(19).

Enter the EORI number of the person concerned as referred to in Article 1(18).

Where the exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Enter the EORI number of the last seller of the goods prior to their importation into the Union.

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognized 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 declarant.

Where an identification number is required, enter the EORI number of the person concerned as referred to in Article 1(18). If an EORI number has not been assigned to the exporter, enter the number requested by the legislation of the Member State concerned.

Enter the EORI number of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released.

Name and address of the party who makes, or on whose behalf an import declaration is made.

Identification number of the party who makes, or on whose behalf an import declaration is made.

Enter the EORI number referred to in Article 1(18) of the person concerned. Where the importer does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Where the importer is not registered in EORI, since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned.

Enter the full name and address of the person concerned.

If the declarant and the importer are the same person, enter the relevant code defined for the D.E. 2/2 Additional information.

Enter the EORI number referred to in Article 1(18).

Where the declarant does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

This information shall be required, if different from D.E. 3/17 Declarant or where appropriate D.E. 3/22 Holder of the transit procedure.

This information shall be required if different from D.E. 3/18 declarant identification No or where appropriate D.E. 3/23 Holder of the transit procedure identification No, D.E. 3/30 Person presenting the goods to customs identification No, D.E.3/42 Person lodging the customs goods manifest identification No, D.E. 3/43 Person requesting a proof of the customs status of Union goods identification No or D.E. 3/44 Person notifying the arrival of goods following movement under temporary storage identification No.

Enter the EORI number of the person concerned, as referred to in Article 1(18).

Enter the relevant code representing the status of the representative.

Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the full name and address of the seller of the goods, if his EORI number is not available to the declarant. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the EORI number of the seller of the goods, where this number is available. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognized 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 declarant.

Where the buyer is different to the person provided in D.E. 3/15 Importer, enter the name and address of the buyer of the goods where his EORI number is not available to the declarant.

In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

Where the buyer is different to the person provided in D.E. 3/16 Importer, this information takes the form of the EORI number referred to in Article 1(18) of the buyer of the goods, where this number is available.

In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognized 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 declarant.

Unique identification number assigned to an economic operator of a third country in the framework of a trade partnership programme developed in accordance with the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade which is recognized by the European Union.

The identifier of the party concerned shall be preceded by a role code specifying his role in the supply chain.

Using the relevant Union code, enter the type of the authorization and the EORI number of the holder of the authorization as provided for in Article 1(18).

When procedure code 42 or 63 is used, the information required by Article 143(2) of Directive 2006/112/EC shall be entered.

When the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC the special VAT number attributed for the use of this scheme shall be provided.

This information takes the form of the EORI number referred to in Article 1(18) of the person presenting the goods to customs in cases where the declaration is made by entry in the declarant’s records.

This information takes the form of the EORI number referred to in Article 1(18) of the person providing the guarantee, if different from the declarant.

This information takes the form of the EORI number referred to in Article 1(18) of the person paying the customs duty, if different from the declarant.

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

Using the relevant Union codes and, if applicable, the code(s) provided for by the Member State concerned, enter the tax types for each type of duty or tax applicable to the goods concerned.

Enter the duty or tax base applicable (value, weight or other).

Enter the rates for each of the duties and taxes applicable.

Enter the amount for each of the duties and taxes applicable.

The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed.

Enter the total amount of duties and taxes for the goods concerned.

The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed.

Using the relevant Union code, indicate the method of payment applied.

For each type of addition or deduction relevant for a given goods item, enter the relevant code followed by the corresponding amount in national currency that has not yet been included in or deducted from the item price.

Using the relevant code, enter the currency in which the commercial invoice was drawn up.

This information is used in conjunction with D.E. 4/11 Total amount invoiced and D.E. 4/14 Item price/amount, where it is necessary for the calculation of import duties.

Enter the invoiced price for all goods declared in the declaration expressed in the currency unit declared in D.E. 4/10 Invoice currency.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to economic operators to opt for the use of the euro unit for the establishment of their customs declarations, must include in this field an indicator of the currency unit, national unit or euro unit, used.

Using the relevant Union codes, enter the combination of indicators to declare whether the value of the goods is determined by specific factors.

Price of the goods for the declaration item concerned, expressed in the currency unit declared in D.E. 4/10 Invoice currency.

This data element contains the rate of exchange fixed in advance by a contract between the parties concerned.

Using the relevant Union code, enter the valuation method used.

This data element concerns information on the tariff treatment of the goods. Where its use is provided as mandatory for in the data requirements table of Title I, Chapter 3, Section 1 of this Annex, it must be used even when no tariff preferential treatment is requested. Enter the relevant Union code.

The Commission will publish at regular intervals the list of the combinations of codes usable, together with examples and notes.

Content-piece, declared-value: Currency code and monetary value of the content piece, declared for customs purposes.

Item; postage paid: Currency code and amount of postage paid by or charged to the mailer.

Using the relevant Union code, enter the code for the Member State where the goods are located at the time of release into the customs procedure or, where column H5 is concerned, into home-use.

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.

Where goods are imported with a view to place them under the temporary admission procedure, the Member State of destination shall be the Member State where the goods are to be first used.

Where goods are imported with a view to place them under the inward processing procedure, the Member State of destination shall be the Member State where the first processing activity is carried out.

Using the relevant code defined by Member States, enter the region of destination of the goods within the Member State concerned.

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 the relevant Union code to indicate 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.

Enter the relevant Union code for the country of non-preferential origin, as defined in Title II Chapter 2 of the Code.

If a preferential treatment based on the origin of the goods is requested in D.E. 4/17 Preference, enter the country of origin, as indicated in the proof of origin. Where the proof of origin refers to a group of countries, enter the group of countries by using the relevant Union codes.

Using the relevant codes, enter the location where the goods may be examined. This location shall be precise enough to allow customs to carry out the physical control of the goods.

Using the relevant Union code, indicate the customs office where the goods are presented for the purpose of placing them under a customs procedure.

Using the relevant Union code, specify the customs office indicated in the respective authorization to supervise the procedure.

Indicate the date when the goods were presented to customs pursuant to Article 139 of the Code.

Enter the date of acceptance of the simplified declaration or the date when the goods were entered in the declarant's records.

Enter the net mass, expressed in kilograms, of the goods concerned by the relevant declaration goods item. The net mass is the mass of the goods without any packaging.

Where a net 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 net mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in Union legislation, as published in TARIC.

The gross mass is the weight of goods including packaging, but excluding the carrier’s equipment for the declaration.

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,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).

Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods.

When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases:

(a) The pallet forms a separate item on the customs declaration;

(b) The duty rate for the item in question is based on the gross weight and/or the tariff quota for the item in question is managed in measurement unit ‘gross weight’.

Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods.

The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure in a public customs warehouse type I, II or III or a private customs warehouse, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification of the goods.

It is a plain language description that is precise enough for Customs services to be able to identify the goods.

Code specifying the type of package.

Total number of packages based on the smallest external packing unit. This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged.

This information shall not be provided where goods are in bulk.

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

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

The Customs Union and Statistics (CUS) number is the identifier assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations.

The declarant may provide this code on a voluntary basis where no measure laid down in Union legislation as published in TARIC exists for the goods concerned, i.e. where providing this code would represent a lesser burden than a full textual description of the product.

Where the goods concerned are subject to a measure laid down in Union legislation as published in TARIC in relation with a CUS code, the code CUS shall be provided.

Enter the Combined Nomenclature code number corresponding to the item in question.

Enter the TARIC subheading corresponding to the item in question.

Enter the TARIC additional code(s) corresponding to the item in question.

Enter the national additional code(s) corresponding to the item in question.

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

Item nature of transaction, coded.

Enter the situation when crossing the external frontier of the Union using the relevant Union code.

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

Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the fiscal territory concerned.

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

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

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

For modes of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers.

In the air mode, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers.

In the context of this data element, the swap bodies and semi-trailers used for road and rail transport shall be considered as containers.

If applicable, for containers covered by the standard ISO 6346, the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) shall also be provided in addition to the container identification number.

For swap bodies and semi-trailers the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard shall be used.

Using the relevant Union code, enter the nationality of the active means of transport crossing the Union’s external frontier.

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.

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

Using the relevant Union codes, enter the type of guarantee used for the operation.

Enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.

Using the relevant Union codes and headings, enter the type of transaction concerned.

Enter the statistical value expressed in the currency unit the code for which may appear in D.E. 4/12 Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the export/import formalities are completed, in accordance with the Union provisions in force.

ANNEX 12-01

COMMON DATA REQUIREMENTS FOR THE REGISTRATION OF ECONOMIC OPERATORS AND OTHER PERSONS

TITLE I

Data requirements

1.The central system used for the registration of economic operators and other persons contains the data elements defined in Title I, Chapter 3.

2.The data elements to be provided are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table.