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

			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

Group 7 – Transport information (modes, means and equipment)

			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

Group 8 – Other data elements (statistical data, guarantees, tariff related data)

			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

Section 2

Notes

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.

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

Introduction

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.

Data requirements

Group 1 – Message information (including procedure codes)

1/1.   Declaration type

All relevant data requirements table columns used:

Enter the relevant Union code.

1/2.   Additional Declaration type

All relevant data requirements table columns used:

Enter the relevant Union code.

1/6.   Goods item number

Data requirements table columns H1 to H6 and I1:

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.

Data requirements table column I2:

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

1/8.   Signature/Authentication

All relevant data requirements table columns used:

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.

1/10.   Procedure

All relevant data requirements table columns used:

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

1/11.   Additional procedure

All relevant data requirements table columns used:

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

Group 2 – References of messages, documents, certificates, authorizations

2/1.   Simplified declaration/Previous documents

Data requirements table column H1:

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.

Data requirements table columns H1 to H5, I1 and I2:

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.

2/2.   Additional information

All relevant data requirements table columns used:

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.

2/3.   Documents produced, certificates and authorizations, additional references

All relevant data requirements table columns used:

• (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.

Data requirements table columns H1 to H5 and I1:

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.

Data requirements table column H1:

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.

Data requirements table column I1:

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.

2/4.   Reference number/UCR

All relevant data requirements table columns used:

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.

2/5.   LRN

All relevant data requirements table columns used:

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.

2/6.   Deferred payment

All relevant data requirements table columns used:

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.

2/7.   Identification of warehouse

Data requirements table columns H1 to H5:

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.

Group 3 – Parties

3/1.   Exporter

Data requirements table columns H6:

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

Data requirements table columns H1, H3, H4 and I1:

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

Data requirements table columns H5:

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.

3/2.   Exporter identification n^o

All relevant data requirements table columns used:

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.

Data requirements table columns H1, H3 and H4:

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.

Data requirements table columns H1 and H3 to H6:

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.

Data requirements table columns H5:

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.

3/15.   Importer

All relevant data requirements table columns used:

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

3/16.   Importer identification No

All relevant data requirements table columns used:

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.

3/17.   Declarant

Data requirements table columns H1 to H6 and I1:

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.

3/18.   Declarant identification No

All relevant data requirements table columns used:

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

Data requirements table columns H1 to H6 and I1:

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

3/19.   Representative

All relevant data requirements table columns used:

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.

3/20.   Representative identification

All relevant data requirements table columns used:

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).

3/21.   Representative status code

All relevant data requirements table columns used:

Enter the relevant code representing the status of the representative.

3/24.   Seller

Data requirements table columns H1:

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.

3/25.   Seller identification No

Data requirements table columns H1:

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.

3/26.   Buyer

Data requirements table columns H1:

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.

3/27.   Buyer identification No

Data requirements table columns H1:

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.

3/37.   Additional supply chain actor(s) identification No

All relevant data requirements table columns used:

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.

3/39.   Holder of the authorization identification No

All relevant data requirements table columns used:

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).

3/40.   Additional fiscal references identification No

All relevant data requirements table columns used:

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.

3/41.   Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declaration identification No

All relevant data requirements table columns used:

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.

3/45.   Person providing a guarantee identification No

All relevant data requirements table columns used:

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.

3/46.   Person paying the customs duty identification No

All relevant data requirements table columns used:

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.

Group 4 – Valuation information/Taxes

4/1.   Delivery terms

All relevant data requirements table columns used:

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

4/3.   Calculation of taxes – Tax type

All relevant data requirements table columns used:

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.

4/4.   Calculation of taxes – Tax base

All relevant data requirements table columns used:

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

4/5.   Calculation of taxes – Tax rate

All relevant data requirements table columns used:

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

4/6.   Calculation of taxes – Payable tax amount

All relevant data requirements table columns used:

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.

4/7.   Calculation of taxes – Total

All relevant data requirements table columns used:

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.

4/8.   Calculation of taxes — Method of payment

All relevant data requirements table columns used:

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

4/9.   Additions and deductions

All relevant data requirements table columns used:

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.

4/10.   Invoice currency

All relevant data requirements table columns used:

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.

4/11.   Total amount invoiced

All relevant data requirements table columns used:

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

4/12.   Internal currency unit

All relevant data requirements table columns used:

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.

4/13.   Valuation indicators

All relevant data requirements table columns used:

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

4/14.   Item price/amount

All relevant data requirements table columns used:

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

4/15.   Exchange rate

All relevant data requirements table columns used:

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

4/16.   Valuation method

All relevant data requirements table columns used:

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

4/17.   Preference

All relevant data requirements table columns 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.

4/18.   Value

Data requirements table column H6:

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

4/19.   Transport costs to the final destination

Data requirements table column H6:

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

Group 5 – Dates/Times/Periods/Places/Countries/Regions

5/8.   Country of destination code

Data requirements table columns H1, H2 and H5:

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.

Data requirements table column H3:

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.

Data requirements table column H4:

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.

5/9.   Region of destination code

All relevant data requirements table columns used:

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

5/14.   Country of dispatch/export code

Data requirements table columns H1 to H5 and I1:

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.

5/15.   Country of origin code

All relevant data requirements table columns used:

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

5/16.   Country of preferential origin code

All relevant data requirements table columns used:

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.

5/23.   Location of goods

All relevant data requirements table columns used:

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.

5/26.   Customs office of presentation

All relevant data requirements table columns used:

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

5/27.   Supervising customs office

All relevant data requirements table columns used:

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

5/29.   Date of presentation of the goods

All relevant data requirements table columns used:

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

5/31.   Date of acceptance

All relevant data requirements table columns used:

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

Group 6 – Goods identification

6/1.   Net mass (kg)

All relevant data requirements table columns used:

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).

6/2.   Supplementary units

All relevant data requirements table columns used:

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

6/5.   Gross mass (kg)

All relevant data requirements table columns used:

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).

Data requirements table columns H1 to H6, I1 and I2:

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’.

6/8.   Description of goods

All relevant data requirements table columns used:

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.

Data requirements table column H1 to H5 and I1:

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.

Data requirements table column H6:

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

6/9.   Type of packages

All relevant data requirements table columns used:

Code specifying the type of package.

6/10.   Number of packages

All relevant data requirements table columns used:

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.

6/11.   Shipping marks

All relevant data requirements table columns used:

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

Data requirements table column I1:

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.

6/13.   CUS code

All relevant data requirements table columns used:

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.

Data requirements table column H1:

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.

6/14.   Commodity code — Combined Nomenclature code

Data requirements table columns H1 to H6 and I1:

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

6/15.   Commodity code — TARIC code

All relevant data requirements table columns used:

Enter the TARIC subheading corresponding to the item in question.

6/16.   Commodity code — TARIC additional code(s)

All relevant data requirements table columns used:

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

6/17.   Commodity code — National additional code(s)

All relevant data requirements table columns used:

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

6/18.   Total packages

All relevant data requirements table columns used:

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

6/19.   Type of goods

All relevant data requirements table columns used:

Item nature of transaction, coded.

Group 7 – Transport information (modes, means and equipment)

7/2.   Container

Data requirements table columns H1 to H4:

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

7/4.   Mode of transport at the border

Data requirements table columns H1 to H4:

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.

Data requirements table column H5:

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.

7/5.   Inland mode of transport

Data requirements table columns H1 to H5:

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

7/9.   Identity of means of transport on arrival

Data requirements table columns H1 and H3 to H5:

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

7/10.   Container identification number

All relevant data requirements table columns used:

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.

7/15.   Nationality of active means of transport crossing the border

Data requirements table columns H1, H3 to H5:

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.

Group 8 – Other data elements (statistical data, guarantees, tariff related data)

8/1.   Quota order number

All relevant data requirements table columns used:

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

8/2.   Guarantee type

All relevant data requirements table columns used:

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

8/3.   Guarantee reference

All relevant data requirements table columns used:

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

8/5.   Nature of transaction

All relevant data requirements table columns used:

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

8/6.   Statistical value

All relevant data requirements table columns used:

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

CHAPTER 1

Introductory notes to the data requirements table

• 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.

• 3.The formats of the data requirements described in this Annex are specified in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code.

• 4.The ‘A’ or ‘B’ symbol listed in Chapter 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it.

• 5.An EORI record may only be deleted when a guard delay of 10 years has elapsed after the expiry date.

CHAPTER 2

Table Legend

Section 1

Column headings

Data element number	Order number allocated to the data element concerned
Data element name	Name of the data element concerned

Section 2

Symbols in the cells

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.

CHAPTER 3

Data Requirements Table

D.E. No	D.E. Name	D.E. mandatory/optional
1	EORI number	A
2	Full name of the person	A
3	Address of establishment/address of residence	A
4	Establishment in the customs territory of the Union	A
5	VAT identification number(s)	A
6	Legal status	B
7	Contact information	B
8	Third country unique identification number	B
9	Consent to disclosure of personal data listed in points 1, 2 and 3	A
10	Short name	A
11	Date of establishment	B
12	Type of person	B
13	Principal economic activity	B
14	Start date of the EORI number	A
15	Expiry date of the EORI number	A

TITLE II

Notes in relation with data requirements

Introduction

The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I.

Data requirements

1. EORI number

EORI number referred to in Article 1(18).

2. Full name of the person

For natural persons:

Name of the person as indicated in a travel document recognized as valid for purposes of crossing the external border of the Union or in the national personal register of the Member State of residence.

For economic operators which are included in the business register of the Member State of establishment:

Legal name of the economic operator as registered in the business register of the country of establishment.

For economic operators that are not included in the business register of the country of establishment:

Legal name of the economic operator as indicated in the act of establishment.

3. 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.

4. Establishment in the customs territory of the Union

To indicate whether or not the economic operator is established in the customs territory of the Union. This data element is only used for economic operators with an address in a third country.

5. VAT identification number(s)

Where assigned by Member States.

6. Legal status

As stated in the act of establishment.

7. Contact information

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

8. Third country unique identification number

In the case of a person not established in the customs territory of the Union:

Identification number where assigned to the person concerned by the competent authorities in a third country for the identification of economic operators for customs purposes.

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

To indicate whether or not the consent has been given.

10. Short name

Short name of the registered person.

11. Date of establishment

For natural persons:

Date of birth

For legal persons and associations of persons referred to in Article 5(4) of the Code: date of establishment as indicated in the business register of the country of establishment or in the act of establishment where the person or the association is not registered in the business register.

12. Type of person

Relevant code to be used

13. Principal economic activity

Principal economic activity code in accordance with the Statistical Classification of Economic Activities in the European Community (NACE) listed in the business register of the Member State concerned.

14. Start date of the EORI number

First day of the validity period of the EORI record. This means the first day where the economic operator can use the EORI number for exchange with customs authorities. The start date may not be before the date of establishment.

15. Expiry date of the EORI number

Last day of the validity period of the EORI record. This means the last day where the economic operator can use the EORI number for exchange with customs authorities.

ANNEX 22-01

Introductory notes and list of substantial processing or working operations conferring non-preferential origin

INTRODUCTORY NOTES

1. Definitions

• 1.1. References to ‘manufacturing’, ‘producing’ or ‘processing’ goods include any kind of working, assembly or processing operation.

Methods of obtaining goods include manufacturing, producing, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing.

• 1.2. ‘Material’ includes ingredients, parts, components, subassemblies and goods that were physically incorporated into another good or were subject to a process in the production of another good.

‘Originating material’ means a material whose country of origin, as determined under these rules, is the same country as the country in which the material is used in production.

‘Non-originating material’ means a material whose country of origin, as determined under these rules, is not the same country as the country in which that material is used in production.

‘Product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation.

• 1.3. Value added rule

• (a) ‘X% value added rule’ means manufacture where the increase in value acquired as a result of working and processing, and if applicable, the incorporation of parts originating in the country of manufacture represents at least X% of the ex-works price of the product. ‘X’ represents the percentage indicated for each heading.

• (b) ‘Value acquired as a result of working and processing and incorporation of parts originating in the country of manufacture’ means the increase in value resulting from the assembly itself, together with any preparatory, finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.

• (c) ‘Ex-works price’ means the price paid or to be paid for the product ready for collection at the manufacturer’s premises in whose undertaking the last working or processing is carried out; this price must reflect all costs related to the manufacturing of the product (including the cost of all the materials used), minus any internal taxes which are, or may be, repaid when the product obtained is exported or re-exported.

Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported or re-exported;

• 1.4. Complete making up

The term ‘complete making-up’ used in the list means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed. However, making-up shall not necessarily be considered as incomplete where one or more finishing operations have not been carried out.

• 1.5. Where the term ‘country’ is used in this Annex, it shall be understood to refer to ‘country or territory’.

2. Application of the rules in this Annex

• 2.1.The rules provided in this Annex are to be applied to goods on the basis of their classification in the Harmonised System, as well as on further criteria which may be provided for in addition to the Harmonised System headings or subheadings created specifically for the purposes of this Annex. A Harmonised System heading or subheading which is further subdivided using such criteria is referred to in this Annex as ‘split heading’ or ‘split subheading’.  ‘Harmonized System’ or ‘HS’ means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 28 June 2019 (‘HS 2022’).

• Classification of goods within headings and subheadings of the Harmonised System is governed by the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading Notes to that System. Those rules and notes form part of the Combined Nomenclature, which is set out in Annex I to Council Regulation (EEC) No 2658/87. For the purposes of the identification of a correct split heading or subheading for certain goods in this Annex, the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading notes to that System, are to apply mutatis mutandis, unless otherwise required in this Annex.

• 2.2.Reference to a change in tariff classification in the primary rules laid down below shall apply only to non-originating materials.

• 2.3.Materials which have acquired originating status in a country are considered to be originating materials of that country for the purpose of determining the origin of a good incorporating such materials, or of a good made from such materials by further working or processing in that country.

• 2.4.When it is not commercially practical to keep separate stocks of interchangeable materials or goods originating in different countries, the country of origin of commingled materials or goods that are interchangeable may be allocated on the basis of an inventory management method recognized in the country in which the materials or goods were commingled.

• 2.5.For the purposes of the application of primary rules based on tariff classification change, non-originating materials that do not satisfy the primary rule shall, unless otherwise specified in a certain Chapter, be disregarded, provided that the total value of such materials does not exceed 10 % of the ex-works price of the good.

• 2.6.Primary rules laid down at Chapter level (Chapter primary rules) have the same value as primary rules laid down at subdivision level and can be applied alternatively.

3. Glossary

The primary rules at subdivision level, when they are based on a change in tariff classification, can be expressed using the following abbreviations.

CC	:	change to the chapter in question from any other chapter
---	---	---
CTH	:	change to the heading in question from any other heading
---	---	---
CTSH	:	change to the subheading in question from any other subheading or from any other heading
---	---	---
CTHS	:	change to the split heading in question from any other split of this heading or from any other heading
---	---	---
CTSHS	:	change to the split subheading in question from any other split of this subheading or from any other subheading or heading

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

CHAPTER 2

Meat and edible meat offal

Chapter residual rule applicable to mixtures:

• (1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

• (2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

• (3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Chapter note:

Where the primary rule for headings 0201 until 0206 is not met, the meat (offal) shall be considered as originating in the country where the animals from which it was obtained were fattened or reared for the longest period.

Chapter residual rule:

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code	Description of goods	Primary rules
0201	Meat of bovine animals, fresh or chilled.	The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering.
0202	Meat of bovine animals, frozen	The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering.
0203	Meat of swine, fresh, chilled or frozen.	The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering.
0204	Meat of sheep or goats, fresh, chilled or frozen.	The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering.
0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.	The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering.
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.	The origin of the goods of this heading shall be the country in which the animal was fattened for at least 3 months before slaughtering, or in the case of swine, sheep or goats at least two months before slaughtering.

CHAPTER 4

Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Chapter residual rule applicable to mixtures:

• (1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

• (2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products from headings 0401 to 0404 shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together.

• (3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Chapter residual rule:

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code	Description of goods	Primary rules
ex 0408	-  Birds’ eggs, not in shell, dried, and egg yolks, dried	The origin of the goods shall be the country where drying took place (after breaking and separation where appropriate) of: — birds’ eggs, in shell, fresh or preserved, falling within HS heading ex 0407 — birds’ eggs, not in shell, other than dried, falling within HS heading ex 0408 — egg yolks, other than dried, falling within HS heading ex 0408

SECTION II

VEGETABLE PRODUCTS

CHAPTER 9

Coffee, tea, maté and spices

Chapter residual rule applicable to mixtures:

• (1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

• (2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

• (3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Chapter residual rule:

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code	Description of goods	Primary rules
	-  Coffee, not roasted:
0901 11	- -  Not decaffeinated	The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state.
0901 12	- -  Decaffeinated	The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state.
	-  Coffee, roasted
0901 21	- -  Not decaffeinated	CTSH
0901 22	- -  Decaffeinated	CTSH

CHAPTER 11

Products of the milling industry; malt; starches; inulin; wheat gluten

Chapter residual rule applicable to mixtures:

• 1. For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

• 1. The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

• 1. When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Chapter residual rule:

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code	Description of goods	Primary rules
1101	Wheat or meslin flour.	CC
1102	Cereal flours other than of wheat or meslin.	CC
1103	Cereal groats, meal and pellets.	CC
1104	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground.	CC
1105	Flour, meal, powder, flakes, granules and pellets of potatoes.	CC
1106	Flour, meal and powder of the dried leguminous vegetables of heading 0713 , of sago or of roots or tubers of heading 0714 or of the products of Chapter 8	CC
1107	Malt, whether or not roasted.	CC
1108	Starches; inulin.	CTH
1109	Wheat gluten, whether or not dried	CTH

CHAPTER 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Chapter residual rule applicable to mixtures:

• (1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

• (2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

• (3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Chapter residual rule:

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code	Description of goods	Primary rules
ex 1404	Cotton linters, bleached	The origin of the goods shall be the country where the product is made from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

CHAPTER 17

Sugars and sugar confectionery

Chapter residual rule applicable to mixtures:

• (1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.

• (2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.

• (3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.

Chapter residual rule:

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2022 Code	Description of goods	Primary rules
1701	Cane or beet sugar and chemically pure sucrose, in solid form	CC
1702	Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel	As specified for split headings
ex 1702 (a)	-  Chemically pure lactose, maltose, glucose and fructose	CTHS
ex 1702 (b)	-  Other	CC
1703	Molasses resulting from the extraction or refining of sugar	CC
1704	Sugar confectionery (including white chocolate), not containing cocoa	CTH

CHAPTER 20

Preparations of vegetables, fruit, nuts or other parts of plants

Chapter residual rule applicable to mixtures