LegalizeCommission 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
Section 3
Data requirements notes for data group 31-38
Using the relevant codes, indicate which authorisation or decision is applied for.
Using the relevant codes, indicate the type of authorisation or decision.
Paper-based applications shall be signed by the person who lodges the application. The signatory should add his capacity.
Applications made by using an electronic data processing technique shall be authenticated by the person who lodges the application (applicant or representative).
In case the application is submitted by using the EU harmonised trader interface defined by the Commission and the Member States in agreement with each other, the application shall be considered as authenticated.
Signature of the paper-based decisions or authentication otherwise of the decisions made by using an electronic data processing technique by the person who takes the decision on granting the authorisation, on binding information or on the repayment or remission of the import or export duty.
If the applicant has a reference, it may be inserted here.
The signatory should always be the person who represents the applicant as a whole.
Using the relevant code, indicate the type of application. In case of an application for amendment of an authorisation or, if applicable, renewed authorisation, or application for a revocation of a decision also indicate the appropriate decision number in D.E. 31 06 … (Decision reference number).
By way of derogation from Article 26 of the Code, indicate where the effect of the decision is limited to one or several Member States, mentioning explicitly the Member State(s) concerned.
In case the comprehensive guarantee authorisation is used for transit, the authorisation shall be valid for all Member States.
The application or authorisation is limited to that Member State of the customs authority competent for granting the authorisation.
Indicate the common transit countries where the authorisation may be used.
Unique reference attributed by the competent customs authority to the decision.
Identification number of the customs authority which takes the decision. In case of the application, the data element is considered as the suggested customs office.
Identification number of the Member State’s customs authority that issued the decision.
Identification number of the Member State’s customs authority that issued the decision. The identification number of the Member State’s customs authority can be mentioned on a regional level, if the customs administration organisational structure requires it.
Country where the application was submitted, in coded form.
Place where the application was submitted
The date on which the competent customs authority referred to in Article 22(1), third subparagraph, of the Code has received the application.
Reference number of the BTI decision which the applicant has already received. This part is mandatory if the applicant has received BTI decisions following his application.
The date on which the BTI decision validity starts.
The nomenclature code indicated on the BTI decision.
Indicate, whether the applicant has applied for or received a BOI and/or a BTI decision for goods or materials identical or similar to those referred to under D.E. 35 01 010 … (Commodity code) and D.E. 35 01 020 … (Description of goods) or D.E. 43 03 … (Information enabling the determination of origin); by providing the relevant details. If yes, the reference number of the BOI and/or BTI decision concerned shall also be provided.
The reference number of the BTI decision of which the applicant is aware
The date on which the BTI decision validity starts.
The nomenclature code indicated on the BTI decision.
Indicate, whether, to the knowledge of the applicant, a BOI decision for identical or similar goods has already been applied for or issued in the Union.
If yes, the following additional elements are optional:
BOI decision reference number: reference number of the BOI decision of which the applicant is aware
The date on which the BOI decision validity starts.
The nomenclature code indicated on the BOI decision.
Indicate, by providing the country code(s) whether or not the applicant is aware of any legal or administrative procedures concerning tariff classification pending within the Union, or a court ruling on tariff classification already handed down within the Union, relating to the goods described under D.E. 35 01 020 … (Description of goods) and D.E. 42 03 … (Commercial denomination and additional information). If yes, the following additional elements are optional:
Enter the name and address of the court, the reference number of the case pending and/or the judgement, and any other relevant information.
Indicate, by providing the country code(s) whether, to the knowledge of the applicant, the goods described in D.E. 35 01 010 … (Commodity code) and D.E. 35 01 020 … (Description of goods), or in D.E. 43 03 … (Conditions enabling the determination of origin) are the subject to any legal or administrative proceedings concerning origin pending within the Union or a court ruling on origin already handed down within the Union.
Enter the name and address of the court, the reference number of the case pending and/or the judgement, and any other relevant information.
When one or several documents are attached to the application, provide information on the name and, if applicable, the identification number and/or the date of issue of the document(s) attached to the application or the decision. Indicate also the total number of the documents attached.
If the document contains the continuation of the information provided elsewhere in the application or decision, indicate a reference to the data element concerned in the D.E. 32 04 010 224 (Attached documents / Document / Document name).
If applicable, enter any identification number allocated by the decision-taking customs authority to the storage facility.
Provide information about the premises or any other location for temporary storage or customs warehousing which is intended to be used as storage facilities.
Provide information about the premises or any other location for temporary storage or customs warehousing which is intended to be used as storage facilities.
The information about the premises or any other location of temporary storage or customs warehousing may include details about the physical characteristics of the facilities, the equipment used for the storage activities and, in case of specially equipped storage facilities, other information necessary to verify the compliance with Article 117, point (b), and Article 202 respectively.
The applicant is the person who applies to the customs authorities for a decision.
Enter the name, full name and address of the person concerned, and, if applicable the language (in coded form) of the application.
The holder of the decision is the person to whom the decision is issued.
The holder of the authorisation is the person to whom the authorisation is issued.
Enter the code for the language used by the applicant / holder of the authorisation or decision in the application.
The applicant is the person who applies to the customs authorities for a decision.
Enter the Economic Operators Registration and Identification number (EORI number), of the person concerned, as provided for in Article 1, point (18).
In case of an application made by using an electronic data processing technique, the EORI number of the applicant shall always be provided, except cases where an EORI number is not required according to Article 6(2).
The holder of the decision is the person to whom the decision is issued.
The holder of the authorisation is the person to whom the authorisation is issued.
Enter the identification number(s) of the person concerned issued by any competent tax authority.
Enter the trader identification number(s) of the person concerned issued by any competent authority or body, when available.
Enter the legal registration number(s) of the person concerned issued by any competent authority or body, when available.
If the applicant indicated in D.E. 33 01 … (Applicant/Holder of the authorisation or decision) or D.E. 33 02 … (Applicant/Holder of the authorisation or decision identification) is represented, provide relevant information about the representative.
If requested by the decision-taking customs authority in accordance with Article 19(2) of the Code, provide a copy of a relevant contract, power of attorney or any other document which provides evidence of the empowerment for the customs representation as an attached document by using D.E. 32 04 … (Attached documents).
In case D.E. 33 03 020 … (Identification number) is provided, it is not required to provide the particulars in D.E. 33 03 000 016 (Name) and D.E. 33 03 010 … (Address).
Contact information of the employee(s) in charge of the applicant’s customs matters, which can be used for further contact and communication concerning customs matters.
The contact person shall be responsible for keeping contact with customs as regards the application.
This information shall only be provided, if different from the person responsible for customs matters as provided in D.E. 33 05 … (Name and contact details of the person(s) in charge of applicant’s customs matters).
Enter the contact person’s name and any of the following: telephone number, e-mail address (preferably of a functional mailbox).
For the purposes of Article 39, point (a), of the Code, enter the name(s) and full details of the person(s) concerned according to the legal establishment/form of the applicant company, in particular: director/manager of the company, board directors and board members, if any. Details should include: full name and address, date of birth and National Identification Number.
Where applicable under the relevant Article, enter the name and address of the non-Union owner of the goods to be placed under the temporary admission, as described in D.E. 35 01 010 … (Goods information / Commodity code) and D.E. 35 01 020 … (Goods information / Description of goods).
Application:
Place at which the application was signed or otherwise authenticated.
Decision:
Place at which the authorisation or decision relating to binding origin information or on the remission or repayment of import or export duty was taken.
Date on which the applicant has signed or otherwise authenticated the application.
The date on which the authorisation or decision relating to binding information or on the repayment or remission of import or export duty was taken.
Main accounts for customs purposes as referred to in the third subparagraph of Article 22(1) of the Code are those accounts which are to be considered by customs authorities as the main accounts for customs purposes allowing the customs authorities to supervise and monitor all activities which are covered by the authorisation or decision concerned. The applicant’s existing commercial, tax or other accounting material may be accepted as main accounts for customs purposes if they facilitate audit-based controls.
The applicant may choose to use either 34 03 010… (Address) or D.E. 34 03 020… (UN/LOCODE), or both data elements.
Enter the full address of the location, including the Member State where the main accounts are intended to be held or are intended to be accessible.
The UN/LOCODE may replace the address, if it provides an unambiguous identification of the location concerned.
In case of binding information, information must be given only where the country is different from the data provided for the identification of the applicant.
Enter full address of the location(s) including the Member State(s) where the applicant’s records are kept or intended to be kept.
The applicant may choose to use either 34 04 010… (Address) or D.E. 34 04 020… (UN/LOCODE), or both data elements.
This information is necessary to identify the location of the records pertaining to the goods located under the address provided for in D.E. 34 08 … (Location of goods).
Enter the full address of the location, including the Member State where the main accounts are intended to be held or are intended to be accessible.
The UN/LOCODE may replace the address, only if it provides an unambiguous identification of the location concerned.
This data element shall be completed only in cases when required by the customs authorities.
Using the relevant code, enter the address of the place concerned.
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.
The applicant may choose to use either 34 05 010 036 (UN/LOCODE) or D.E. 34 05 010 052 (Authorisation number) or D.E. 34 05 030… (GNSS), or D.E. 34 05 040… (Economic operator), or D.E. 34 05 050… (Address) or D.E. 34 05 060… (Postcode address), or multiple data elements.
Enter the relevant code specified for type of location.
Enter the relevant code for the identification of the location. Based on the used qualifier only the relevant identifier shall be provided.
The UN/LOCODE may be used, only if it provides an unambiguous identification of the location concerned.
Enter the authorisation number of the location concerned where available.
In case of several premises, in order the location to be specified more precisely related to an EORI or authorisation, enter the relevant code where available.
Enter the relevant customs office code where goods are available for further customs control. When customs office is used, the competent customs office supervising the location of first place of use or processing is meant.
Enter relevant coordinates from Global Navigation Satellite Systems (GNSS) where goods are available.
Use the identification number of the economic operator in whose premises the goods can be controlled.
Enter the address of the location concerned.
Enter the postcode address of the location concerned. This sub-class may be used where it is possible to determine the location of the goods with the postcode complemented by the house number if necessary.
Enter the name, telephone number and email address of the contact person(s) for the location concerned.
Either the 34 06 000 207 (Date) or the 34 06 000 009 (Text) or both data elements shall be used.
The date on which the validity of the decision relating to binding information starts.
Indicate the day, the month and the year, in accordance with Article 29.
The applicant may request that the validity of the authorisation starts on a specific day. This date however shall take into account the deadlines specified in Article 22(2) and (3) of the Code and the requested date cannot be earlier than the date indicated in Article 22(4) of the Code.
The date on which the authorisation takes effect.
The applicant may request that the validity of the authorisation starts on a specific day. This date however shall take into account the deadlines specified in Article 22(2) and (3) of the Code and the requested date cannot be earlier than the date indicated in Article 22(4) of the Code.
The date on which the authorisation takes effect. In case the conditions laid down in Article 211(2) of the Code are fulfilled, the authorisation can be provided with retroactive effect.
The applicant may request that the validity of the authorisation starts on a specific day. This date however shall take into account the deadlines specified in Article 22(2) and (3) of the Code and cannot be earlier than the date indicated in Article 22(4) of the Code.
The start date of the first operational period fixed by the authority for the purposes of the calculation of the deferred time limit for payment.
The date on which the validity of the authorisation, or decision relating to binding information ends.
Using the relevant code, enter the address of the place concerned.
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.
The applicant may choose to use either 34 08 010 036 (UN/LOCODE) or D.E. 34 08 010 052 (Authorisation number) or D.E. 34 08 020… (Customs office) or D.E. 34 08 030… (GNSS), or D.E. 34 08 040… (Economic operator), or D.E. 34 08 050… (Address) or D.E. 34 08 060… (Postcode address), or multiple data elements.
Enter the relevant code for the identification of the location. Based on the used qualifier only the relevant identifier shall be provided.
The UN/LOCODE may be used, only if it provides an unambiguous identification of the location concerned.
Enter the authorisation number of the location concerned where available.
In case of several premises, in order the location to be specified more precisely related to an EORI or authorisation, enter the relevant code where available.
Enter the relevant customs office code where goods are available for further customs control. When customs office is used, the competent customs office supervising the location of first place of use or processing is meant.
Enter relevant coordinates from Global Navigation Satellite Systems (GNSS) where goods are available.
Use the identification number of the economic operator in whose premises the goods can be controlled.
Enter the address of the location concerned.
Enter the postcode address of the location concerned. This sub-class may be used where it is possible to determine the location of the goods with the postcode complemented by the house number if necessary.
Enter the name, telephone number and email address of the contact person(s) for the location concerned.
Using the relevant code, enter the address of the place(s) concerned.
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.
The applicant may choose to use either 34 09 010 036 (UN/LOCODE) or D.E. 34 09 010 052 (Authorisation number) or D.E. 34 09 020… (Customs office) or D.E. 34 09 030… (GNSS), or D.E. 34 09 040… (Economic operator), or D.E. 34 09 050… (Address) or D.E. 34 09 060… (Postcode address), or multiple data elements.
Enter the relevant code for the identification of the location. Based on the used qualifier only the relevant identifier shall be provided.
The UN/LOCODE may be used, only if it provides an unambiguous identification of the location concerned.
Enter the authorisation number of the location concerned where available.
In case of several premises, in order the location to be specified more precisely related to an EORI or authorisation, enter the relevant code where available.
Enter the customs office code(s) competent for the place where goods are available for further customs control only when the customs office code(s) provides an unambiguous location of the goods. When customs office is used in the case of multiple Member State decision, the competent customs office(s) supervising the location(s) of use or processing is meant.
Enter relevant coordinates from Global Navigation Satellite Systems (GNSS) where goods are available.
Use the identification number of the economic operator in whose premises the goods can be controlled.
Enter the address of the location concerned.
Enter the postcode address of the location concerned. This sub-class may be used where it is possible to determine the location of the goods with the postcode complemented by the house number if necessary.
Enter the name, telephone number and email address of the contact person(s) for the location concerned.
The customs office information is not required in the case of outward processing procedure.
Indicate the suggested customs office or offices of placement, as defined in Article 1, point (17).
Indicate the suggested customs office(s).
Indicate the customs office concerned.
Indicate the competent supervising customs office, as defined in Article 1, point (36).
Indicate the customs office(s) of destination responsible for the place where the goods are received by the authorised consignee.
Indicate the customs office(s) of destination competent for the airport(s)/port(s) of destination.
Indicate the customs office(s) of departure responsible for the place where the goods will be placed under the Union transit procedure.
Indicate the customs office(s) of departure competent for the airport(s)/port(s) of departure.
Indicate the time limit in minutes by which the customs office can carry out controls before the departure of the goods.
Indicate the time-limit in minutes by which the customs office of presentation shall inform the supervising customs office of its intention to perform a control before the goods are deemed to be released.
Indicate the time-limit in minutes by which the customs office can indicate its intention to perform a control before the goods are deemed to be released.
Indicate the time limit in minutes by which the authorised consignee shall receive the unloading permission.
Indicate the time limit in minutes available to the customs office of departure after the lodging of the transit declaration by the authorised consignor within which this authority may carry out any necessary controls before the release and the departure of the goods.
Indicate whether the time-limit for discharge is automatically extended for all goods still under the procedure on that date where the time-limit for discharge expires on a specific date for all the goods placed under the procedure in a given period (pursuant to Article 174(2)).
Enter the code for the expression of duration.
Enter the estimated period needed for the operations to be carried out or use within the special customs procedure applied for expressed in months for OPO, EUS, TEA or in the time unit defined by the code used in D.E. 34 17 000 008 (Code) for IPO.
This data element shall be mandatory if the automatic extension of the time-limit of discharge is requested using D.E. 34 17 000 213 (Indicator). Indicate here the date of discharge of the goods and additional helpful information.
The decision taking customs authority may specify in the authorisation that the period of discharge ends on the last day of the subsequent month/quarter/semester following the month/quarter/semester in the course of which the period of discharge has started.
Indicate, whether the use of the bill of discharge is necessary.
If yes, enter the deadline as provided for in Article 175(1), within which the holder of the authorisation shall supply the bill of discharge to the supervising customs office.
If applicable, specify the content of the bill of discharge, in accordance with Article 175(3).
If the EIR dataset is used only to the requested procedure code 71, which has relation to column CWx the notes for column CWx in relation with D. E. 35 01 010 … (Commodity code) and 35 01 020 … (Description of goods) shall be applicable.
Indicate the customs nomenclature code under which the applicant expects the goods to be classified.
The customs nomenclature code, under which the goods must be classified in the customs nomenclature.
The heading/subheading (customs nomenclature code) under which the goods are classified at a sufficient level of detail to enable to identify the rule for the determination of origin. Where the applicant for the BOI is the holder of a BTI for the same goods, indicate the 8-digit Combined Nomenclature code.
The heading/subheading or 8-digit Combined Nomenclature code as indicated in the application.
Enter the 8-digit Combined Nomenclature code of the goods.
Enter the 8-digit Combined Nomenclature code, the TARIC code and, if applicable, the TARIC additional code(s) and the national additional code(s) of the goods concerned.
Enter at least the first 4 digits of the Harmonised System sub-heading code of the goods concerned.
Indicate the first 4 digits of the Harmonised System sub-heading code of the goods to be placed under the inward or outward processing procedure.
The 8-digit Combined Nomenclature code must be given where any of the following is applicable:
— equivalent goods or the standard exchange system are to be used,
— goods are covered by Annex 71-02,
— goods are not covered by Annex 71-02 and economic condition code 22 (de minimis rule) is used.
(1) If the application concerns goods to be placed under the special procedure other than those under (2) below, enter – where appropriate – the 8-digit Combined Nomenclature code (1st subdivision), the TARIC Code (2nd subdivision) and, if applicable, the TARIC additional code(s) (3rd subdivision).
(2) If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), the Combined Nomenclature codes are not required.
Indicate the first 4 digits of the Harmonised System sub-heading code of the goods to be placed under the temporary admission procedure.
Indicate the first 4 digits of the Harmonised System sub-heading code of the goods to be placed under the customs warehousing procedure.
If the application covers a number of items of different goods, the data element may not be completed. In this case, describe the nature of goods to be stored in the storage facility concerned in D.E. 35 01 020 … (Description of goods).
Where equivalent goods are used under customs warehousing, the 8-digit Combined Nomenclature code must be given.
Indicate any relevant additional information, including known TARIC measure type, applicable country code or any textual information.
In case of application for inward processing (IPO), indicate whether the non-Union goods would be subject to an agricultural or a commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions, if they were declared for release for free circulation.
Detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature. This should also include details of the composition of the goods and any methods of examination used for its determination where the classification depends on it. Any details which the applicant considers to be confidential should be entered in D.E. 42 03 (Commercial denomination and additional information).
Description of the goods in sufficient details to allow their recognition without any doubts and enabling to relate the goods described in the BTI decision easily to the goods presented for customs clearance. It should not contain any details which the applicant has marked as confidential in the BTI application.
Application:
Detailed description of the goods permitting their identification.
Decision:
Description of the goods in sufficient details to allow their recognition without any doubts and enabling to easily relate the goods described in the BOI decision to the goods presented.
Indicate the trade description of the goods.
Indicate the usual trade description of the goods or their tariff description. The description must correspond to that used in the customs declaration referred to in D.E. 48 01 (Title for recovery).
State the number, kind, marks and identification numbers of packages. In the case of unpackaged goods, state the number of objects or indicate ‘in bulk’.
Indicate at least whether the goods are agricultural and/or industrial goods.
Indicate the trade and/or technical description of the goods. The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application.
Indicate the trade and/or technical description of the goods.
The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application. Where it is planned to use equivalent goods or the standard exchange system, give details about commercial quality and technical characteristics of the goods.
Indicate the trade and/or technical description of the goods. The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application.
If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (22) (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), the applicant should state for instance: ‘Civil aircraft and parts thereof/special provisions, part B of the Combined Nomenclature’.
Indicate at least whether the goods are agricultural and/or industrial goods. If the commodity code is not indicated, describe the nature of goods to be stored in the storage facility.
This data element shall only be used in cases where a period of extended use has been granted, indicating the quantity of the goods that may be cleared through customs under cover of that period of extended use, and its units. The units shall be expressed in supplementary units within the meaning of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).
This data element shall only be used in cases where a period of extended use is applied for, indicating the quantity of the goods that may be cleared through customs under cover of that period of extended use, and its units. The units shall be expressed in supplementary units within the meaning of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).
Enter the net quantity of the goods for which a repayment/remission is requested, expressed in supplementary units within the meaning of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).
Enter the estimated quantity of the goods to be placed under a customs procedure using the given simplification, on a monthly basis.
Enter the total quantity of the goods intended to be placed under the special procedure during the period of validity of the authorisation.
If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms / civil aircraft and goods for use in civil aircraft), it is not necessary to give details about the quantity of the goods.
The guarantee and reference amount calculation is to be based on the total quantity of goods intended to be placed under the special procedure during the period of validity of the authorisation.
Provide information about the estimated value of goods intended to be covered by the authorisation.
Enter the total value of the goods intended to be placed under the special procedure in the currency of the authorisation issuing Member State.
Indicate the estimated rate of yield or estimated average rate of yield, or where appropriate, the method of determining such rate.
Equivalent goods consist in Union goods which are stored, used or processed instead of the goods placed under a special procedure other than transit.
Where it is planned to use equivalent goods, state the 8-digit Combined Nomenclature code, the commercial quality and technical characteristics of equivalent goods to enable customs authorities to make the necessary comparison between equivalent goods and the goods they are replacing.
The relevant codes provided for D.E. 35 01 080 … (Identification of goods) may be used to suggest supporting measures, which might be useful for this comparison. For any textual information use D.E. 35 01 060 253 to specify that information.
Indicate whether the non-Union goods would be subject to a provisional or definitive anti-dumping, countervailing, safeguard duty or any additional duty resulting from a suspension of concessions, if they were declared for release for free circulation.
Specify the measures to establish that the conditions for using the equivalent goods are met.
If the equivalent goods are at a more advanced stage of manufacture or are in a better condition than the goods which they are replacing (in case of repair), enter the relevant details.
Enter the intended measures of identification by using at least one of the relevant codes. For any textual information use D.E. 35 01 080 009 to specify that information.
This information is not to be completed in the case of customs warehousing, inward processing or outward processing with equivalent goods. D. E. 35 01 060 … (Equivalent goods) shall be used instead.
This information shall not be provided in case of outward processing with standard exchange system. D.E. 58 02 … (Replacement products) shall be completed instead.
The inward or outward processing procedure can be used only where the essential interests of the Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions).
In most of the cases an examination of the economic conditions is not necessary. However, in certain cases such an examination must be carried out at Union level.
At least one of the relevant codes defined for economic conditions must be used for each Combined Nomenclature code which has been indicated in D.E. 35 01 010 … (Commodity code). The applicant can provide further details, in particular, where an examination of the economic conditions is required.
For each Combined Nomenclature code which has been indicated in D.E. 35 01 010 … (Commodity code) the applicant shall provide relevant information, in particular, where an examination of the economic conditions is required.
Enter details of all processed products resulting from the operations, indicating the main processed product and the secondary processed products which are by-products of the processing operation other than the main processed product, as appropriate.
Combined Nomenclature code and Description: notes in relation with D. E. 35 01 010 … (Commodity code) and 35 01 020 … (Description of goods) shall be applicable.
This information shall not be provided if the processing operation to be carried out is destruction with no waste remaining.
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. In case of inward processing, this information shall not be provided if the processing operation to be carried out is destruction with no waste remaining.
Specify, if applicable, the movements, or – by using the first 6 digits of the Harmonised System sub-heading code – the goods which are excluded from the simplification.
Indication of any prohibitions and restrictions at national or Union level which are applicable for the goods and/or the procedure concerned in the Member State(s) of presentation.
Specify the competent authorities which are responsible for the controls or formalities to be carried out before the release of the goods.
General information on the obligations and/or formalities resulting from the authorisation.
Obligations stemming from the authorisation, with particular regard to the obligation to inform the decision taking authority of any change in the underlying facts and conditions as provided for in Article 23(2) of the Code.
The decision-taking customs authority shall specify the details related to the right of appeal in accordance with Article 44 of the Code.
Indicate the particulars of any requirements to which the goods remain subject pending implementation of the decision.
If applicable, the decision shall contain a notice informing the holder of the decision that he must give the original of the decision to the implementing customs office of his choice when presenting the goods.
The authorisation shall specify that the obligation to lodge a supplementary declaration shall be waived in the cases described in Article 167(2) of the Code.
The obligation to lodge a supplementary declaration may be waived if the conditions laid down in Article 167(3) are met.
Authorisations for the use of inward processing EX/IM or outward processing EX/IM which involve one or more than one Member State and authorisations for the use of inward processing IM/EX or outward processing IM/EX which involve more than one Member State shall include the obligations provided for in Article 176(1).
Authorisations for the use of inward processing IM/EX which involve one Member State shall include the obligation provided for in Article 175(5).
Specify whether the processed products or goods placed under the inward processing IM/EX procedure are deemed to be released for free circulation in accordance with Article 170(1).
Specify whether any action is required before the authorised consignee may dispose of the goods received.
Indicate the operating and control measures which the authorised consignee has to comply with. If applicable, indicate any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of destination.
Specify that the authorised consignor shall lodge a transit declaration at the customs office of departure before the release of the goods.
Indicate the operating and control measures which the authorised consignor has to comply with. If applicable, indicate any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of departure.
Specify that the security related practices set out in Annex A of ISO 17712 apply for the use of seals of a special type:
Describe the details of proper control of and record-keeping concerning seals prior to their application and use.
Describe the actions to be taken, if any anomaly or tampering is observed.
Specify the treatment of seals after use.
The user of seals of a special type shall not re-order, re-use or duplicate the unique seal numbers or identifiers, unless authorised by the customs authority.
Indicate the operating and control measures which the holder of the authorisation has to comply with.
If applicable, specify whether the standardised exchange of information (INF) or other means of electronic exchange of information will be used. If yes, specify the details.
This data element is to be used if other than INF (in case code ‘0’ or ‘2’ is used) will be used to specify the other means of electronic exchange of information, or to specify the type INF (in case of code ‘1’ is used).
37 01 000 213 Type of transaction – Indicator
Indicate whether the application relates to an import or export transaction by specifying the envisaged transaction the binding decision is intended to be used for.
37 01 000 256 Type of transaction – Type of special procedure
The type of the special procedure should be specified.
Using the relevant Union codes, indicate whether the authorisation is intended to be used for customs procedures or for the operation of storage facilities. Where applicable, enter the reference number of the authorisation, if this cannot be derived from other information in the application. If the authorisation has not yet been granted, indicate the registration number of the application.
Indicate the type of the customs declaration (standard, simplified or entry in the declarant’s records) the applicant wishes to use.
For simplified declarations, indicate the reference number of the authorisation in D.E. 37 03 010 …, if this cannot be derived from other information in the application. In case the authorisation for simplified declaration is not yet granted, indicate the registration number of the application concerned in D.E. 37 03 020 …
For entry into the records, indicate the reference number of the authorisation in D.E. 37 03 010 … if this cannot be derived from other information in the application. In case the authorisation for entry into the records is not yet granted, indicate the registration number of the application concerned in D.E. 37 03 020 …
Where the comprehensive guarantee will be used for covering existing customs debts or for placing goods under a special procedure, indicate the number of consignments relating to the recent 12-month period.
Enter an estimation on how often per month the applicant will use the simplification.
Enter an estimation on how often per month and per Member State of presentation the applicant will use the simplification.
Provide an estimation on how often per month the applicant will receive goods under the TIR operation.
Provide an estimation on how often per month the applicant will send goods under the Union transit procedure.
Provide an estimation on how often per month the applicant will receive goods under Union transit procedure.
Provide an estimation on how often per month the applicant will use the Union transit arrangements.
Provide an overview of the business transactions / operations and movement of goods in temporary storage facilities.
Provide an overview of the business transactions/operations and movement of goods under centralised clearance.
Describe the nature of the planned activities or use (e.g. details of the operations under a job-processing contract or kind of usual forms of handling under inward processing) to be carried out on the goods within the special procedure.
If the applicant wishes to carry out the processing of the goods under inward processing or end-use procedure in a customs warehouse, pursuant to Article 241 of the Code, he shall provide the relevant details.
Where appropriate, indicate name, address and function of other persons involved.
Usual forms of handling allow goods placed under customs warehousing or a processing procedure to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale. Where usual forms of handling are intended to be carried out under inward or outward processing or customs warehousing a reference to the relevant point(s) of Annex 71-03 must be made.
Describe the nature of the planned use of the goods to be placed under the temporary admission procedure.
Indicate the relevant Article which should be applied in order to benefit from total relief from the import duty.
Where benefit from total relief from import duty is applied for in accordance with Articles 229 or 230 of this Regulation, give the description and quantities of the goods to be used.
Specify the type of main accounts for customs purposes by giving details about the system intended to be used, including the software.
Specify the type of records by giving details about the system intended to be used, including the software.
The records must enable the customs authorities to supervise the procedure concerned, in particular with regard to the identification of the goods placed under that procedure, their customs status and their movements.
Specify the means how the particulars of the customs or transit declaration are available to the customs authorities.
Indicate (yes/no) whether any samples, photographs, brochures or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, are attached as annexes.
If there is a sample, it should be indicated whether it has to be returned or not.
Indicate any samples, photographs, brochures or other documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials.
Enter any additional information, if deemed helpful.
Indicate whether a guarantee is required for the authorisation concerned. If yes, enter the Guarantee Reference Number of the guarantee provided or to be provided in relation with the authorisation concerned.
Introduce the amount of the individual guarantee or, in the case of the comprehensive guarantee, the amount equivalent to the part of the reference amount allocated to the specific authorisation for temporary storage or special procedure.
The Reference amount per authorisation amount can be added at a later phase if not known at the time of issuing the authorisation, this element is mandatory at the time of the first use of the authorisation. It shall be provided with an amendment of the authorisation before the first use of the authorisation during a declaration process. Otherwise the declaration is not accepted in the absence of the Reference amount per authorisation.
Where an authorisation for transfer of rights and obligations as referred to in Article 218 of the Code is applied for, provide information about the transferee and the suggested transfer formalities. Such request may also be submitted to the competent customs authority at a later stage, once the application was accepted and the authorisation for a special procedure was granted.
Specify the conditions under which the transfer of rights and obligations can be carried out. If the request for the transfer of rights and obligations is rejected, specify the grounds for rejection.
Indicate, whether the transfer of rights and obligations is done.
Provide relevant information about the transferee and the suggested transfer formalities. Information about the name and address of the transferee 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. Such request may also be submitted to the competent customs authority at a later stage, once the application was accepted and the authorisation for a special procedure was granted.
TORO authorisation reference is to be provided in the application when available and when needed.
Indication of the relevant keywords, by which the customs authorities in the issuing Member State have indexed the decision relating to binding information. This indexation (by adding keywords) facilitates the identification of the relevant decisions relating to binding information issued by customs authorities in other Member States.
Indicate (‘yes/no’) whether it is planned to store Union goods in a customs warehouse or temporary storage facility.
A request for storage of Union goods may also be submitted to the decision-taking customs authority at a later stage once the application was accepted and the authorisation for the operation of storage facilities was granted.
If it is intended to store Union goods in a storage facility for customs warehousing, and the conditions laid down in Article 177 apply, specify the rules for the accounting segregation.
Indicate, whether the applicant agrees to disclose in the public list of authorisation holders the following details of the authorisation he/she is applying for:
— Holder of the authorisation
— Type of authorisation
— Date of effect or, if applicable, period of validity
— Member State of the decision taking customs authority
— Competent/supervising customs office
Indicate the code for the calculation method. Only one code per one kind of product can be used. Use the free text field for any additional information on the calculation of the amount of the import duty in regard of the various main and secondary processed products.
Section 4
Data requirements tables and notes for data group 42-63
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | BTI (1a) |
|---|---|---|---|---|---|
| 42 01 000 000 | II/1 | Reissue of a BTI decision | A* | ||
| 42 01 010 000 | II/1 | BTI Decision reference number | A* | ||
| 42 01 010 020 | II/1 | Country code | A* | ||
| 42 01 010 205 | II/1 | Decision code type | A* | ||
| 42 01 010 001 | II/1 | Reference number | A* | ||
| 42 01 020 000 | II/1 | BTI Decision validity | A* | ||
| 42 01 020 207 | II/1 | Date | A* | ||
| 42 01 030 000 | II/1 | Commodity code | A* | ||
| 42 01 030 008 | II/1 | Code | A* | ||
| 42 02 000 000 | II/2 | Customs nomenclature | A* | ||
| 42 02 000 008 | Code | A* | |||
| 42 02 000 266 | II/2 | Name of other nomenclature | A* | ||
| 42 03 000 000 | II/3 | Commercial denomination and additional information | C* A+ | ||
| 42 03 000 009 | II/3 | Text | C* A+ | ||
| 42 04 000 000 | II/4 | Justification of the classification of the goods | A+ | ||
| 42 04 000 009 | II/4 | Text | A+ | ||
| 42 05 000 000 | II/5 | Material provided by the applicant on the basis of which the BTI decision has been issued | A+ | ||
| 42 05 000 213 | II/5 | Indicator | A+ | ||
| 42 05 010 000 | II/5 | Attachment | A+ | ||
| 42 05 010 267 | II/5 | ID | A+ | ||
| 42 05 010 121 | II/5 | Description | A+ | ||
| 42 05 010 269 | II/5 | Representation | A+ | ||
| 42 05 010 270 | II/5 | Thumbnail representation | A+ | ||
| 42 05 010 271 | II/5 | Confidentiality indicator | A+ | ||
| 42 06 000 000 | II/6 | Images | B | ||
| 42 06 000 213 | II/6 | Indicator | B | ||
| 42 06 010 000 | II/6 | Image | B | ||
| 42 06 010 267 | II/6 | ID | B | ||
| 42 06 010 121 | II/6 | Description | B | ||
| 42 06 010 269 | II/6 | Representation | B | ||
| 42 06 010 270 | II/6 | Thumbnail representation | B | ||
| 42 06 010 271 | II/6 | Confidentiality indicator | B | ||
| 42 07 000 000 | II/7 | Date of application | A+ | ||
| 42 07 000 207 | II/7 | Date | A+ | ||
| 42 08 000 000 | II/8 | End date of extended use | A+ | ||
| 42 08 000 207 | II/8 | Date | A+ | ||
| 42 09 000 000 | II/9 | Invalidation reason | A+ | ||
| 42 09 000 008 | II/9 | Code | A+ | ||
| 42 10 000 000 | II/10 | Registration number of the application | A+ | ||
| 42 10 000 020 | II/10 | Country code | A+ | ||
| 42 10 000 205 | II/10 | Decision code type | A+ | ||
| 42 10 000 001 | II/10 | Reference number | A+ |
If the application concerns the reissue of a BTI decision, provide the relevant details.
Indicate in which nomenclature the goods are to be classified. Only one nomenclature can be indicated.
The nomenclatures listed are the following:
— the Combined Nomenclature (CN), which determines the tariff classification of goods in the Union at 8-digit level,
— TARIC, which consists of an additional 9th and 10th digits which reflect tariff and non-tariff measures in the Union, such as tariff suspensions, tariff quotas, anti-dumping duties, etc., and may consist also of TARIC additional codes and national additional codes from the 11th digit onwards.
If the nomenclature is not one of those listed, specify the nomenclature concerned.
Indicate any particulars which the applicant wishes to be treated as confidential, including the trademark and model number of the goods.
In certain cases, including those where samples are provided, the administration concerned may take photographs (e.g. of the samples provided) or ask a laboratory for analysis. The applicant should state clearly, if such photographs, analysis results etc. as a whole or partially are to be treated as confidential. Any such information, not designed as confidential, will be published on the public EBTI database and will be accessible on the internet.
This data field shall contain all the particulars which the applicant has marked as confidential in the BTI application as well as any information added by the customs authorities in the issuing Member State which these authorities consider to be confidential.
Indication of the relevant provisions of the acts or measures on the basis of which the goods have been classified in the customs nomenclature indicated under data element 35 01 010… Commodity code in Title I.
Indication, whether the BTI decision has been issued on the basis of a description, brochures, photographs, samples or other documents provided by the applicant.
Where appropriate, any image(s) related to the goods being classified.
Date on which the competent customs authority referred to in Article 22(1), third subparagraph, of the Code has received the application.
Only in cases where a period of extended use has been granted, indicate the end date of the period of time for which the BTI decision may still be used.
Only in cases where the BTI decision is invalidated before the normal end of its validity, indicate the invalidation reason by entering the relevant code.
Unique reference of the accepted application, assigned by the competent customs authority.
| D.E. No | Old D.E. No. | Data element/class name | Data sub-element/sub-class name | Data sub-element/attribute name | BOI (1b) |
|---|---|---|---|---|---|
| 43 01 000 000 | III/1 | Legal basis | A* | ||
| 43 01 000 009 | III/1 | Text | A* | ||
| 43 02 000 000 | III/2 | Description of the goods | A | ||
| 43 02 000 325 | III/2 | Commercial denomination | A | ||
| 43 02 010 000 | III/2 | Composition of the goods | A* | ||
| 43 02 010 009 | III/2 | Text | A* | ||
| 43 02 010 271 | III/2 | Confidentiality indicator | A* | ||
| 43 03 000 000 | III/3 | Information enabling the determination of origin | A* | ||
| 43 03 000 327 | III/3 | Change of tariff heading | A* | ||
| 43 03 000 328 | III/3 | Value added | A* | ||
| 43 03 010 000 | III/3 | Circumstances determining the acquisition of origin | A* | ||
| 43 03 010 009 | III/3 | Circumstances determining the acquisition of origin | Text | A* | |
| 43 03 010 271 | III/3 | Confidentiality indicator | A* | ||
| 43 03 020 000 | III/3 | Description of the operation or process | A* | ||
| 43 03 020 009 | III/3 | Text | A* | ||
| 43 03 020 271 | III/3 | Confidentiality indicator | A* | ||
| 43 05 000 000 | III/5 | Country of origin and legal framework | A+ | ||
| 43 05 000 020 | III/5 | Country code | A+ | ||
| 43 05 000 274 | III/5 | Legal framework | A+ | ||
| 43 06 000 000 | III/6 | Justification of the assessment of the origin | A+ | ||
| 43 06 000 009 | III/6 | Text | A+ | ||
| 43 07 000 000 | III/7 | Ex-works price | A | ||
| 43 07 000 014 | III/7 | Amount | A | ||
| 43 08 000 000 | III/8 | Materials used, country of origin, Combined Nomenclature code and value | A+ | ||
| 43 08 000 275 | III/8 | Materials used | A+ | ||
| 43 08 000 273 | III/8 | Country of origin | A+ | ||
| 43 08 000 057 | III/8 | Combined Nomenclature code | A+ | ||
| 43 08 000 276 | III/8 | Value | A+ | ||
| 43 09 000 000 | III/9 | Description of the processing required in order to obtain origin | A+ | ||
| 43 09 000 009 | III/9 | Text | A+ | ||
| 43 10 000 000 | III/10 | Language | A+ | ||
| 43 10 000 228 | III/10 | Language code | A+ | ||
| 43 11 000 000 | [NEW] | Material provided by the applicant on the basis of which the BOI decision has been issued | A+ | ||
| 43 11 000 213 | [NEW] | Indicator | A+ | ||
| 43 11 010 000 | [NEW] | Attachment | A+ | ||
| 43 11 010 267 | [NEW] | ID | A+ | ||
| 43 11 010 121 | [NEW] | Description | A+ | ||
| 43 11 010 269 | [NEW] | Representation | A+ | ||
| 43 11 010 270 | [NEW] | Thumbnail representation | A+ | ||
| 43 11 010 271 | [NEW] | Confidentiality indicator | A+ | ||
| 43 12 000 000 | [NEW] | Images | A | ||
| 43 12 000 213 | [NEW] | Indicator | A | ||
| 43 12 010 000 | [NEW] | Image | A | ||
| 43 12 010 267 | [NEW] | ID | A | ||
| 43 12 010 121 | [NEW] | Description | A | ||
| 43 12 010 269 | [NEW] | Representation | A | ||
| 43 12 010 270 | [NEW] | Thumbnail representation | A | ||
| 43 12 010 271 | [NEW] | Confidentiality indicator | A | ||
| 43 13 000 000 | [NEW] | Date of application | A+ | ||
| 43 13 000 207 | [NEW] | Date | A+ | ||
| 43 14 000 000 | [NEW] | End date of extended use | A+ | ||
| 43 14 000 207 | [NEW] | Date | A+ | ||
| 43 15 000 000 | [NEW] | Invalidation reason | A+ | ||
| 43 15 000 008 | [NEW] | Code | A+ | ||
| 43 16 000 000 | [NEW] | Registration number of the application | A+ | ||
| 43 16 000 020 | [NEW] | Country code | A+ | ||
| 43 16 000 205 | [NEW] | Decision code type | A+ | ||
| 43 16 000 001 | [NEW] | Reference number | A+ | ||
| 43 17 000 000 | [NEW] | Type of transaction (BOI) | |||
| 43 17 000 000 | [NEW] | Code | A |
Indicate the applicable legal basis, for the purposes of Articles 59 and 64 of the Code.
Indicate the commercial denomination (43 02 000 325), and the composition of the goods (43 02 010 …) indicating any methods of examination used to determine this and their ex-works price, as necessary. Indicate if the composition of the goods is to be treated as confidential information, by using D.E. 43 02 010 271.
Provide information enabling the origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions related to the determination of origin to be met. In particular, the exact rule of origin applied and the origin envisaged for the goods shall be mentioned.
Indicate if the circumstances determining the acquisition of origin is to be treated as confidential information by using D.E. 43 03 010 271.
Indicate if the description of the operation or process is to be treated as confidential information by using D.E. 43 03 020 271.
The country of origin as determined by the customs authority for the goods for which the decision is issued and an indication of the legal framework (non-preferential/preferential; reference to the agreement, convention, decision, regulation; other).
In case the preferential origin cannot be determined for the goods concerned, the term ‘non-originating’ and an indication of the legal framework should be mentioned in the BOI decision.
Justification of the assessment of the origin by the customs authority (goods wholly obtained, last substantial transformation, sufficient working or processing, cumulation of origin, other).
If required for the determination of the origin, it is a mandatory data element.
If required for the determination of the origin, it is a mandatory data element.
If required for the determination of the origin, it is a mandatory data element.
Indication of the language in which the BOI is issued.
Indication, whether the BOI decision has been issued on the basis of a description, brochures, photographs, samples or other documents provided by the applicant.
Indicate if the material provided is to be treated as confidential information by using D.E. 43 11 010 271.
Where appropriate, any image(s) related to the determination of origin.
Indicate if the image provided is to be treated as confidential information by using D.E. 43 12 010 271.
Date on which the competent customs authority referred to in Article 22(1) 3rd subparagraph of the Code has received the application.
Only in cases where a period of extended use has been granted, indicate the end date of the period of time for which the BOI decision may still be used.
Only in cases where the BOI decision is invalidated before the normal end of its validity, indicate the invalidation reason by entering the relevant code.
Unique reference of the accepted application, assigned by the competent customs authority.
Indicate if the BOI application and the BOI decision relates to an import transaction or an export transaction by using the relevant code.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | BVI (new) |
|---|---|---|---|---|---|
| 63 01 000 000 | [NEW] | Legal basis for determining the customs value | A* | ||
| 63 01 000 008 | [NEW] | Code | A* | ||
| 63 02 000 000 | [NEW] | BVI scope | A | ||
| 63 02 000 008 | [NEW] | Code | A | ||
| 63 03 000 000 | [NEW] | Information on valuation method or criteria | A | ||
| 63 03 000 009 | [NEW] | Text | A | ||
| 63 03 000 213 | [NEW] | Indicator | A | ||
| 63 03 010 000 | [NEW] | Attachment | A | ||
| 63 03 010 017 | [NEW] | Identification number | A | ||
| 63 03 010 207 | [NEW] | Date | A | ||
| 63 03 010 224 | [NEW] | Document name | A | ||
| 63 03 010 121 | [NEW] | Description | A | ||
| 63 03 010 269 | [NEW] | Representation | A | ||
| 63 03 010 270 | [NEW] | Thumbnail representation | A | ||
| 63 04 000 000 | [NEW] | Confidentiality indicator | A | ||
| 63 04 000 009 | [NEW] | Text | A | ||
| 63 05 000 000 | [NEW] | Justification of the appropriate valuation method or criteria | A+ | ||
| 63 05 000 009 | [NEW] | Text | A+ | ||
| 63 06 000 000 | [NEW] | Date of application | A+ | ||
| 63 06 000 207 | [NEW] | Date | A+ | ||
| 63 07 000 000 | [NEW] | End date of extended use | A+ | ||
| 63 07 000 207 | [NEW] | Date | A+ | ||
| 63 08 000 000 | [NEW] | Invalidation reason | A+ | ||
| 63 08 000 008 | [NEW] | Code | A+ | ||
| 63 09 000 000 | [NEW] | Registration number of the application | A+ | ||
| 63 09 000 020 | [NEW] | Country code | A+ | ||
| 63 09 000 205 | [NEW] | Decision code type | A+ | ||
| 63 09 000 001 | [NEW] | Reference number | A+ | ||
| 63 10 000 000 | [NEW] | Language | A+ | ||
| 63 10 000 228 | [NEW] | Language code | A+ |
Indicate the provisions referring to the method of customs value or criteria, and the application thereof, to be used for determining the customs value of goods under particular circumstances by entering the relevant code.
Indicate the BVI scope by entering the relevant code.
The necessary information for providing the appropriate method of customs valuation or criteria, and the application thereof, to be used for determining the customs value of goods under particular circumstances shall be provided for this.
Furnish information enabling to provide the appropriate method of customs value or criteria, and the application thereof, to be used for determining the customs value of goods under particular circumstances.
The scope of information will depend on the subject of the application for the issue of a BVI decision. For example, when the acceptability of the transaction value method and/or the fulfilment of criteria for adding specific elements as referred to in Article 71 UCC to the price actually paid or payable (e.g., assists, licence fees) are to be considered by the customs authorities, particulars of a sale contract concerning the imported goods and/or contractual arrangements concerning elements forming the customs value are to be provided.
Indicate any particulars which the applicant wishes to be treated as confidential.
Any information, not designed as confidential, can be made accessible on a public BVI database and will be accessible on the internet once the decision is issued.
This data field shall contain all the particulars which the applicant has marked as confidential in the BVI application as well as any information added by the customs authorities in the issuing Member State which these authorities consider to be confidential.
Provide here the justification of the appropriate method of customs valuation or criteria, and the application thereof, to be used for determining the customs value of goods under particular circumstances.
Indication of the relevant provisions of the Union customs legislation relating to the appropriate method of customs valuation or criteria, and the application thereof, to be used for determining the customs value under particular circumstances, together with the key facts concerning commercial arrangements regarding envisaged importation supporting the provided method of customs valuation or criteria, and the application thereof, to be used for determining the customs value.
Date on which the competent customs authority referred to in Article 22(1), third subparagraph, of the Code has received the application.
Only in cases where a period of extended use has been granted, indicate the end date of the period for which the BVI decision may still be used.
Only in cases where the BVI decision is invalidated before the normal end of its validity, indicate the invalidation reason by entering the relevant code.
Unique reference of the accepted application, assigned by the competent customs authority.
Indication of the language in which the BVI is issued.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | AEO (2) |
|---|---|---|---|---|---|
| 44 01 000 000 | IV/1 | Legal status of applicant | A* | ||
| 44 01 000 244 | IV/1 | Free text | A* | ||
| 44 02 000 000 | IV/2 | Date of establishment | A* | ||
| 44 02 000 207 | IV/2 | Date | A* | ||
| 44 03 000 000 | IV/3 | Role(s) of the applicant in the international supply chain | A* | ||
| 44 03 000 008 | IV/3 | Code | A* | ||
| 44 04 000 000 | IV/4 | Member States where customs related activities are carried out | A* | ||
| 44 04 010 000 | IV/4 | Address | A* | ||
| 44 04 010 020 | IV/4 | Country code | A* | ||
| 44 04 010 019 | IV/4 | Street and number | A* | ||
| 44 04 010 021 | IV/4 | Postcode | A* | ||
| 44 04 010 022 | IV/4 | City | A* | ||
| 44 04 020 000 | IV/4 | Type of facility | A* | ||
| 44 04 020 244 | IV/4 | Free text | A* | ||
| 44 05 000 000 | IV/5 | Border crossing information | A* | ||
| 44 05 000 301 | IV/5 | Customs office code | A* | ||
| 44 06 000 000 | IV/6 | Simplifications and facilitations already granted, security and safety certificates | A* | ||
| 44 06 000 278 | IV/6 | Type of simplification / facilitation | A* | ||
| 44 06 000 279 | IV/6 | Certificate identification number | A* | ||
| 44 06 000 020 | IV/6 | Country code | A* | ||
| 44 06 000 280 | IV/6 | Customs procedure code | A* | ||
| 44 07 000 000 | IV/7 | Consent for the exchange of the information | A* | ||
| 44 07 000 213 | IV/7 | Indicator | A* | ||
| 44 07 000 281 | IV/7 | Transliterated name | A* | ||
| 44 07 000 283 | IV/7 | Transliterated street and number | A* | ||
| 44 07 000 284 | IV/7 | Transliterated postcode | A* | ||
| 44 07 000 285 | IV/7 | Transliterated city | A* | ||
| 44 07 000 286 | IV/7 | A* | |||
| 44 07 000 020 | IV/7 | Country code | A* | ||
| 44 08 000 000 | IV/8 | Permanent Business Establishment (PBE) | A | ||
| 44 08 000 016 | IV/8 | Name | A | ||
| 44 08 000 019 | IV/8 | Street and number | A | ||
| 44 08 000 020 | IV/8 | Country code | A | ||
| 44 08 000 021 | IV/8 | Postcode | A | ||
| 44 08 000 022 | IV/8 | City | A | ||
| 44 08 000 230 | IV/8 | VAT number | A | ||
| 44 09 000 000 | IV/9 | Office(s) where customs documentation is kept and accessible | A* | ||
| 44 09 000 016 | IV/9 | Name | A* | ||
| 44 09 000 019 | IV/9 | Street and number | A* | ||
| 44 09 000 020 | IV/9 | Country code | A* | ||
| 44 09 000 021 | IV/9 | Postcode | A* | ||
| 44 09 000 022 | IV/9 | City | A* | ||
| 44 10 000 000 | IV/10 | Place where the information about its general logistical management activities in the Union is kept or is accessible | A* | ||
| 44 10 000 016 | IV/10 | Name | A* | ||
| 44 10 000 019 | IV/10 | Street and number | A* | ||
| 44 10 000 020 | IV/10 | Country code | A* | ||
| 44 10 000 021 | IV/10 | Postcode | A* | ||
| 44 10 000 022 | IV/10 | City | A* | ||
| 44 11 000 000 | IV/11 | Business activities | A* | ||
| 44 11 000 287 | IV/11 | NACE code | A* | ||
| 44 11 010 000 | IV/11 | Description | A* | ||
| 44 11 010 009 | IV/11 | Text | A* | ||
| 44 12 000 000 | NEW | Applicant size code | A* | ||
| 44 12 000 288 | NEW | Size code | A* | ||
| 44 13 000 000 | NEW | Correspondence address | A* | ||
| 44 13 000 016 | NEW | Name | A* | ||
| 44 13 000 019 | NEW | Street and number | A* | ||
| 44 13 000 020 | NEW | Country code | A* | ||
| 44 13 000 021 | NEW | Postcode | A* | ||
| 44 13 000 022 | NEW | City | A* | ||
| 44 14 000 000 | NEW | Application reference number | A+ | ||
| 44 14 000 020 | NEW | Country code | A+ | ||
| 44 14 000 205 | NEW | Decision code type | A+ | ||
| 44 14 000 001 | NEW | Reference number | A+ |
The legal status as mentioned in the document of establishment.
With numbers – the day, month and year of establishment.
Using the relevant code, indicate the applicant’s role in the supply chain.
Enter the relevant country code(s). In case the applicant operates a storage facility or has other premises in another Member State, enter the address(es) and the type(s) of the facility(-ies) as well.
Enter the reference number(s) of customs office(s) regularly used for border crossing. In case the applicant is a customs representative, provide the reference number(s) of the customs office(s) regularly used by this customs representative for border crossing.
Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement.
In case of simplifications already granted, indicate the type of simplification, the relevant customs procedure, and the authorisation number. In case of facilitations already granted, indicate the type of facilitation and the number of the certificate. In the case of approvals as regulated agent or known consignor, indicate the approval granted: regulated agent or known consignor and indicate the number of the approval. In case the applicant is the holder of an AEO-equivalent certificate issued in a third country, indicate the number of that certificate and the issuing country.
Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/ arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security.
Indicate (yes/no) whether the applicant is willing to agree to exchange the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security.
If the answer is yes, the applicant shall also provide information on the transliterated name and address of the company.
In case the application is submitted in accordance with Article 26(2), the PBE(s)’s full names and VAT identification number should be provided.
Enter full address of the relevant office(s). In case there is another office responsible for providing all customs related documentation different from the one where it is kept, enter its full address as well.
This data element shall only be used, where the competent customs authority may not be determined according to the third subparagraph of Article 22(1) of the Code. In such cases, enter full address of the relevant place.
Enter information on the business activity of the applicant.
Enter the code for the size of the applicant.
Enter the particulars necessary for correspondence.
The application reference number uniquely identifies the AEO application that has been accepted by the competent customs authority.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | CVA (3) |
|---|---|---|---|---|---|
| 45 01 000 000 | V/1 | Subject and nature of the simplification | A | ||
| 45 01 000 009 | V/1 | Text | A |
Indicate on which elements to be added to or deducted from the price pursuant to Articles 71 and 72 of the Code or which elements forming part of the price actually paid or payable pursuant to Article 70(2) of the Code the simplification applies (e.g. Assists, Royalties, transport costs, etc.) followed by a reference to the calculation method used for the determination of the respective amounts.
| D.E. No | Old D.E. No. | Data element / class name | Data sub-element / sub-class name | Data sub-element / attribute name | CGU (4a) |
|---|---|---|---|---|---|
| 46 01 000 000 | VI/5 | Total reference amount | A | ||
| 46 01 000 295 | VI/5 | Amount value | A | ||
| 46 01 000 296 | VI/5 | Amount currency | A | ||
| 46 01 000 297 | VI/5 | Amount description | A | ||
| 46 02 000 000 | [NEW] | Reference amount per customs procedure | A | ||
| 46 02 000 257 | [NEW] | Procedure code | A | ||
| 46 02 010 000 | [NEW] | Application or decision reference number | C* B+ | ||
| 46 02 011 000 | [NEW] | Decision reference number | A | ||
| 46 02 011 020 | [NEW] | Country code | A | ||
| 46 02 011 205 | [NEW] | Decision code type | A | ||
| 46 02 011 001 | [NEW] | Reference number | A | ||
| 46 02 012 000 | [NEW] | Application reference number | A | ||
| 46 02 012 020 | [NEW] | Country code | A | ||
| 46 02 012 205 | [NEW] | Decision code type | A | ||
| 46 02 012 001 | [NEW] | Reference number | A | ||
| 46 02 020 000 | VI/1 | Amount of duty and other charges | A* | ||
| 46 02 020 295 | VI/1 | Amount value | A* | ||
| 46 02 020 296 | VI/1 | Amount Currency | A* | ||
| 46 02 030 000 | VI/2 | Average period between placing under and discharge of the procedure | C* | ||
| 46 02 030 289 | VI/2 | Type of average period | A* | ||
| 46 02 030 290 | VI/2 | Number of average period | A* | ||
| 46 02 040 000 | [NEW] | Reference amount for existing customs debt for concerned customs procedure | A | ||
| 46 02 040 295 | [NEW] | Amount value | A | ||
| 46 02 040 296 | [NEW] | Amount currency | A | ||
| 46 02 040 297 | [NEW] | Amount description | C* B+ | ||
| 46 02 050 000 | [NEW] | Reference amount for potential customs debt for concerned customs procedure | A | ||
| 46 02 050 295 | [NEW] | Amount value | A | ||
| 46 02 050 296 | [NEW] | Amount currency | A | ||
| 46 02 050 297 | [NEW] | Amount description | C* B+ | ||
| 46 02 060 000 | [NEW] | Reference amount for concerned customs procedure per MS | A | ||
| 46 02 060 298 | [NEW] | MS | A | ||
| 46 02 061 000 | [NEW] | Reference amount for existing customs debt for concerned customs procedure per MS | A | ||
| 46 02 061 295 | [NEW] | Amount value | A | ||
| 46 02 061 296 | [NEW] | Amount currency | A | ||
| 46 02 061 297 | [NEW] | Amount description | C* B+ | ||
| 46 02 062 000 | [NEW] | Reference amount for potential customs debt for concerned customs procedure per MS | A | ||
| 46 02 062 295 | [NEW] | Amount value | A | ||
| 46 02 062 296 | [NEW] | Amount currency | A | ||
| 46 02 062 297 | [NEW] | Amount description | C* B+ | ||
| 46 03 000 000 | VI/6 | Time-limit for payment | A | ||
| 46 03 000 299 | VI/6 | Time-limit code | A | ||
| 46 04 000 000 | VI/3 | Level of guarantee | A | ||
| 46 04 000 291 | VI/3 | Level of guarantee code | A | ||
| 46 04 000 244 | VI/3 | Free text | C* B+ | ||
| 46 05 000 000 | VI/4 | Form of the guarantee | C* B+ | ||
| 46 05 010 000 | VI/4 | Guarantee form | A | ||
| 46 05 010 292 | VI/4 | Guarantee form | A | ||
| 46 05 020 000 | VI/4 | Guarantor | A | ||
| 46 05 020 016 | VI/4 | Name | A | ||
| 46 05 020 019 | VI/4 | Street and number | A | ||
| 46 05 020 020 | VI/4 | Country code | A | ||
| 46 05 020 021 | VI/4 | Postcode | A | ||
| 46 05 020 022 | VI/4 | City | A | ||
| 46 05 030 000 | VI/4 | Free text description | A | ||
| 46 05 030 244 | VI/4 | Free text | A | ||
| 46 06 000 000 | [NEW] | Amount to be guaranteed | A+ | ||
| 46 06 000 295 | [NEW] | Amount value | A+ | ||
| 46 06 000 296 | [NEW] | Amount currency | A+ |
The total reference amount is equal to the sum of the reference amounts indicated per customs procedure – both for existing and potential debts.
Provide information on the reference amount covering all operations, declarations or procedures of the applicant, pursuant to Article 89(5) of the Code.
Enter the reference amount covering all operations, declarations or procedures of the holder of the authorisation, pursuant to Article 89(5) of the Code.
If the reference amount established by the decision-taking customs authority is different than the one indicated in the application, justify the reasons for the difference.
Where applicable, the amounts shall be expressed in the currency of the issuing Member State.
If a reference number is provided, either the customs decision reference number or the application reference number shall be filled in, not both. Nevertheless both can remain empty.
Indicate the highest amount of duty and other charges applicable on any single consignment, relating to the recent 12-month period. If such information is not available, indicate the likely highest amount of duty and other charges applicable on any single consignment in the next 12-month-period.
Indicate the average period, calculated on the basis of the preceding 12-month-period, between the placing of goods under the customs procedure and the discharge of that procedure or, where applicable, between the placing of goods in temporary storage and the end of the temporary storage. This information shall only be provided where the comprehensive guarantee is to be used for placing goods under a special procedure or for the operation of a temporary storage facility.
This data element is mandatory for customs procedure codes 01, 07, 40, 42, 43, 45, 61, 63 and 68. This data element cannot be filled in customs procedure codes 51, 80, XR, XS, XU and XX.
The reference amount for existing customs debt is equal to the sum of reference amount for existing customs debt indicated per Member State. This applies only when the split of the reference amount per Member State is given.
This is mandatory for customs procedure codes 46, 48, 51, 80, XR, XS, XU, XX, 44 and 53. This cannot be filled in for customs procedure codes 01, 07, 40, 42, 43, 45, 61, 63 and 68.
The reference amount for potential customs debt is equal to the sum of reference amount for potential customs debt indicated per Member State. This applies only when the split of the reference amount per Member State is given.
In case of multi-MS decision, this is mandatory for all customs procedures – except for code 80, for which it is forbidden. In case of single-MS decision, the use of this data element is forbidden.
This data element shall not be completed where the authorisation to provide comprehensive guarantee will be used only for placing the goods under transit procedure as comprehensive guarantee authorisations for transit procedures must always be valid in all Member States and in other Common Transit Convention signatory countries.
This data element is mandatory for customs procedure codes 01, 07, 40, 42, 43, 45, 61, 63 and 68. This cannot be filled in customs procedure codes 51, 80, XR, XS, XU and XX.
This is mandatory for customs procedure codes 46, 48, 51, 80, XR, XS, XU, XX, 44 and 53. This cannot be filled in for customs procedure codes 01, 07, 40, 42, 43, 45, 61, 63 and 68.
This field is mandatory in case of release for free circulation or end-use (customs procedure codes 01, 07, 40, 42, 43, 44, 45, 48, 61, 63 and 68).
Where the comprehensive guarantee is provided to cover the import or export duty payable in case of release for free circulation or end-use, indicate, whether the guarantee will cover:
— Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code,
— Deferred payment.
If at least one reference amount related to existing and/or potential customs debts is provided in the application/authorisation, then a level of guarantee related to existing and/or potential customs debts must be provided.
Indicate whether the level of the guarantee which is to cover the existing customs debts and, where applicable, other charges is 100 % or 30 % of the relevant part of the reference amount and/or whether the level of the guarantee which is to cover the potential customs debts and, where applicable, other charges is 100 %, 50 %, 30 % or 0 % of the relevant part of the reference amount.
The authorising customs authority may provide comments, if applicable.
Indicate which form the guarantee will take.
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