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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

Type Delegated Regulation

Publication 2015-07-28

Last updated 2025-02-25

State In force

Department European Commission

Source EUR-Lex

articles 273

Reform history JSON API

Columns	Former column reference	Application/Decision type	Legal reference	Group of the specific data requirements	Phase indication referred to in Title I, Section 1, point (14)
Decisions relating to binding information
BTI	1a	Application and decision relating to binding tariff information (BTI decision)	Article 33 of the Code	42…	Phase 0
BOI	1b	Application and decision relating to binding origin information (BOI decision)	Article 33 of the Code	43…	Phase 3
BVI	[NEW]	Application and decision relating to binding valuation information (BVI)	Article 35 of the Code	63…	Phase 3
Authorised economic operator
AEO	2	Application and authorisation for the status of authorised economic operator	Article 38 of the Code	44…	Phase 2
Customs valuation
CVA	3	Application and authorisation for the simplification of the determination of amounts being part of the customs value of goods	Article 73 of the Code	45…	Phase 2
Comprehensive guarantee and deferred payment
CGU	4a	Application and authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver	Article 95 of the Code	46…	Phase 1
DPO	4b	Application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation	Article 110 of the Code	47…	Phase 2
RRM	4c	Application and decision on the repayment or remission of amounts of import or export duty	Article 116 of the Code	48…	Phase 2
Formalities related to the arrival of goods
TST	5	Application and authorisation for the operation of temporary storage facilities	Article 148 of the Code	49…	Phase 2
Customs status of goods
RSS	6a	Application and authorisation to establish regular shipping services	Article 120	50…	Phase 2
ACP	6b	Application and authorisation for the status of authorised issuer	Article 128	51…	Phase 2
Customs formalities
SDE	7a	Application and authorisation to use simplified declaration	Article 166(2) of the Code	52…	Phase 2
CCL	7b	Application and authorisation for centralised clearance	Article 179 of the Code	53…	Phase 2
EIR	7c	Application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure	Article 182 of the Code	54…	Phase 2
SAS	7d	Application and authorisation for self-assessment	Article 185 of the Code	55…	Phase 2
AWB	7e	Application and authorisation for the status of authorised weigher of bananas	Article 155	56…	Phase 2
Special procedures
IPO	8a	Application and authorisation for the use of inward processing procedure	Article 211(1), point (a), of the Code	57…	Phase 2
OPO	8b	Application and authorisation for the use of outward processing procedure	Article 211(1) point (a), of the Code	58…	Phase 2
EUS	8c	Application and authorisation for the use of end use procedure	Article 211(1) point (a), of the Code	No specific data required	Phase 2
TEA	8d	Application and authorisation for the use of temporary admission procedure	Article 211(1) point (a), of the Code	No specific data required	Phase 2
CWP	8e	Application and authorisation for the operation of storage facilities for customs warehousing of goods	Article 211(1) point (b), of the Code	59…	Phase 2
A163	8f	Application and authorisation for the use of temporary admission, end-use, inward processing or outward processing in situations where Article 163 applies	Article 211(1) point (a), of the Code and Article 163	No specific data required	Phase 0
Transit
ACT	9a	Application and authorisation for the status of authorised consignee for TIR operation	Article 230 of the Code	No specific data required	Phase 2
ACR	9b	Application and authorisation for the status of authorised consignor for Union transit	Article 233(4) point (a), of the Code	60…	Phase 2
ACE	9c	Application and authorisation for the status of authorised consignee for Union transit	Article 233(4) point (b), of the Code	No specific data required	Phase 2
SSE	9d	Application and authorisation to use of seals of a special type	Article 233(4) point (c), of the Code	61…	Phase 2
TRD	9e	Application and authorisation to use transit declaration with a reduced dataset	Article 233(4) point (d), of the Code	No specific data required	Phase 2
ETD	9f	Application and authorisation for the use of an electronic transport document as customs declaration	Article 233(4) point (e), of the Code	62…	Phase 2

Section 3 Symbols in the cells in Title II

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 the applicant: data which the applicant may decide to supply but which cannot be demanded by the Member States.
*	This data element is used only for the application concerned.
+	This data element is used only for the decision concerned.

In case neither [*] nor [+] is specified, the requirement concerns both the application and the decision.

In case no requirement is specified for a specific data element, that element is not required.

Section 4 Data groups

Group	Title of the group	Abbreviation used	Former Title reference
31…	Application/Decision information	ALL	Title I
32…	References of supporting documents, certificates and authorisations	ALL	Title I
33…	Parties	ALL	Title I
34…	Dates, times, periods and places	ALL	Title I
35…	Identification of goods	ALL	Title I
36…	Conditions and terms	ALL	Title I
37…	Activities and procedures	ALL	Title I
38…	Others	ALL	Title I
42…	Specific data requirements for the application and the decision relating to binding tariff information	BTI	Title II
43…	Specific data requirements for the application and decision relating to binding origin information	BOI	Title III
63…	Specific data requirements for the application and decision relating to binding valuation information	BVI	[NEW]
44…	Specific data requirements for the application and authorisation for the status of authorised economic operator	AEO	Title IV
45…	Specific data requirements for the application and authorisation for the simplification of the determination of amounts being part of the customs value of goods	CVA	Title V
46…	Specific data requirements for the application and authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver	CGU	Title VI
47…	Specific data requirements for the application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation	DPO	Title VII
48…	Specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty	RRM	Title VIII
49…	Specific data requirements for the application and authorisation for the operation of temporary storage facilities	TST	Title IX
50…	Specific data requirements for the application and authorisation of regular shipping service	RSS	Title X
51…	Specific data requirements for the application and authorisation for the status of authorised issuer	ACP	Title XI
52…	Specific data requirements for the application and authorisation to use simplified declaration	SDE	Title XII
53…	Specific data requirements for the application and authorisation for centralised clearance	CCL	Title XIII
54…	Specific data requirements for the application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure	EIR	Title XIV
55…	Specific data requirements for the application and authorisation for self-assessment	SAS	Title XV
56…	Specific data requirements for the application and authorisation for the status of authorised weigher of bananas	AWB	Title XVI
57…	Specific data requirements for the application and authorisation for the use of inward processing procedure	IPO	Title XVII
58…	Specific data requirements for the application and authorisation for the use of outward processing procedure	OPO	Title XVIII
59…	Specific data requirements for the application and authorisation for the operation of storage facilities for the customs warehousing of goods	CWP	Title XIX
60…	Specific data requirements for the application and authorisation for the status of authorised consignor for Union transit	ACR	Title XX
61…	Specific data requirements for the application and authorisation to use of seals of a special type	SSE	Title XXI
62…	Specific data requirements for the application and authorisation for the use of an electronic transport document as customs declaration	ETD	[NEW]

Section 5 Numbered footnotes

Footnote number	Footnote description
[1]	This data element shall be completed only in cases where: — the authorisation to provide a comprehensive guarantee will be used for the placing of goods under transit procedure in common transit countries; — the authorisation to use an electronic transport document as customs declaration will be used in common transit countries.
[2]	This data element shall be used in the application only in case of an application for the amendment, renewal or revocation of the decision.
[3]	Without prejudice to any specific provisions adopted under the common agricultural policy, an application relating to goods in respect of which an import or export licence was produced when the relevant customs declaration was lodged, shall be supported by certification by the authorities responsible for issuing such licence attesting that the necessary steps have been taken to cancel its effects. The above certification shall not be required, where: (a) the customs authority to which the application is submitted issued the licence itself; (b) the ground for the application is an error that has no effect on the attribution of the licence. The above provisions shall also apply in the case of re-exportation, placing of goods in a customs warehouse or free zone, or destruction of the goods.
[4]	This information is mandatory only in the cases where the EORI number of the person is not required. Where the EORI number is provided, the name and address should not be provided, unless a paper-based application or decision is used.
[5]	This information shall not be provided if the applicant is an authorised economic operator.
[6]	This information shall only be provided if the application relates to the use of temporary admission, and the information is required under the customs law.
[7]	This information shall only be used in case of a paper-based application or decision.
[8]	If it is intended to use a public customs warehouse type II, this data element shall not be used.
[9]	This information shall not be required in case Article 162 applies.
[10]	This information shall only be provided for the purposes of the following applications: (a) applications for an authorisation for the use of inward processing or end-use procedures where the applicant is established outside the customs territory of the Union as referred to in Article 162; (b) applications for an authorisation for temporary admission as referred to in Article 205.
[11]	This information may not be provided in the cases where the Union customs legislation waives the obligation to present the goods.
[12]	For an inward processing application and decision and only for the use of the processing EX/IM, this data shall not be used unless export duties are applicable. For an outward processing application and decision and only for the use of the processing IM/EX and the standard exchange system with prior importation of replacement products the data shall be mandatory.
[13]	This information shall only be provided in the decision, in case the holder of the authorisation is not exempted from the obligation to present the goods and the goods are released without any action by a customs office.
[14]	This information shall be provided in case of an authorisation for the use of inward processing EX/IM without the use of standardised exchange of information as referred to in Article 176, and in case of an authorisation for the use of inward processing IM/EX.
[15]	This information shall only be provided in case of an authorisation relating to the use of inward processing IM/EX or end-use.
[16]	This information shall only be provided in case the application relates to the use of inward or outward processing or end-use, and the end-use involves processing of goods.
[17]	This information shall only be used in case the application relates to the use of inward or outward processing.
[18]	The footnote [18] is deleted. Footnote [12] applies wherever the footnote [18] was used.
[19]	This information shall only be used in case the application relates to the use of inward processing.
[20]	If the person in charge of the applicant’s customs matters is not a natural person, then the ‘National identification number’ and ‘Date of birth’ is not required, the EORI number of the person in charge of the applicant’s customs matters shall be required if available.
[21]	When the records are not kept at the holder of the procedure’s premises, the name shall be provided.
[22]	This information is mandatory only in the cases where the EORI number of the subcontractor is not available. Where the EORI number is provided, the name and address should not be provided.
[23]	This information may only be used for export procedures when the customs declaration will be lodged by the subcontractor.
[24]	This information is mandatory only in the cases, where the EORI number of the person concerned is not available. If the EORI number is provided, the name and address should not be provided.
[25]	This information shall only be provided in case of inward processing, outward processing and end use.
[26]	At least one element (location identifier or qualifier) shall be provided. In the case of an authorisation involving more than only one Member State, customs office shall be provided (with the exception of OPO column) also. The customs office information is optionally provided in the case of an authorisation involving only one Member State.
[27]	Mandatory only in case of an application for the use of the outward processing procedure, when Article. 223 (1) second subparagraph of the Code applies.
[28]	Cardinality for this data element is 1x.
[29]	This data element shall be completed only if required by the customs authorities.
[30]	This information is mandatory only in the cases where in D.E. 58 01 000 312 code ‘2’ is provided.
[31]	This information shall only be provided if in D.E 35 01 060… (Equivalent goods) is indicated that equivalent goods will be used. D.E. 34 17… (Period of discharge) needs to be specified for EX/IM and D.E. 58 04… (Prior import of processed products (OP IM/EX)) for IM/EX cases, in case used.
[32]	This information shall not be provided if the processing operation is destruction and there are no processed products. If the processing operation is destruction, there are no main processed products but only secondary processed products.
[33]	For extended use of the decision only (based on Article 34 (9) of the Code).
[34]	This information shall not be mandatory if the Combined Nomenclature code suffices to determine the complete classification of the goods to be placed under end-use.

TITLE II

DATA REQUIREMENTS WITH NOTES

Section 1 Introduction

The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Title II Section 2.

The descriptions and notes in this Title apply to all the data elements or data sub-elements unless otherwise marked.

Data elements which have no specific requirements for a specific application or decision dataset (column) are not shown in the tables below.

Section 2 Data requirements table for data group 31-38

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