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

TITLE II

Notes In Relation With Data Requirements

Introduction:

The descriptions and notes contained in this title apply to the data elements referred to in the data requirements tables in Title I, Chapter 3, Sections 1 to 12.

Enter the relevant Union code.

Enter the relevant Union code.

Number of the item contained in the declaration, the summary declaration, notification or proof of the customs status of Union goods. This number is unique throughout the declaration. The items shall be numbered in a sequential fashion, starting from ‘1’ for the first item and increment the numbering by ‘1’ for each following item.

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

Number of the item contained in the house consignment of the declaration, the summary declaration, notification or proof of the customs status of Union goods. This number is unique throughout each house consignment. The items shall be numbered in a sequential fashion, starting from ‘1’ for the first item and increment the numbering by ‘1’ for each following item per house consignment.

Number of the item contained in each consignment covered by the declaration, the summary declaration, notification, where there is more than one item of goods.

Item number assigned to the goods within the CN23 concerned.

Using the relevant code, indicate whether the exit summary declaration relates to an express consignment.

Using the relevant codes, indicate the respective dataset or combination of datasets submitted by the declarant.

Enter the relevant code.

Indicate if the consignment covered by the related transport document was split.

Enter the relevant code.

Enter the MRN assigned to the ENS that was lodged first for the relevant consignment (master level).

Using the relevant codes, indicate if the declaration is combined with EXS or ENS.

Using the relevant codes, indicate if the declaration contains the reduced dataset.

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

Using the relevant codes, indicate the customs procedure to which the goods are being entered.

Using the relevant codes, indicate the customs procedure from which the goods are being removed.

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

This number is unique throughout the declaration. The items shall be numbered in a sequential fashion, starting from ‘1’ for the first item and increment the numbering by ‘1’ for each following item.

Indicate details relating to the previous document.

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

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

Enter the reference to the temporary storage of the declaration for temporary storage under which the goods were placed.

Enter the reference data of documents preceding export to a third country/dispatch to a Member State.

Where the declaration concerns goods re-exported, enter the reference data of the declaration entering goods for the previous customs procedure under which the goods were placed.

Where the declaration concerns excise goods, give the reference of the e-AD issued before excise goods were placed under export procedure.

In case of supplementary declaration, enter the MRN for the simplified declaration that was previously lodged.

In the case of a transit declaration, give the reference for the temporary storage or the previous customs procedure or corresponding customs documents.

In case of the export followed by transit, enter the MRN of the export declaration.

If applicable, enter the reference of the customs declaration by which the goods have been released for free circulation.

Where the MRN of the customs declaration for release for free circulation is provided and the proof of the customs status of Union goods does not concern all items of goods of the customs declaration, enter the respective item numbers in the customs declaration.

Where applicable, enter the MRN of the entry summary declaration(s) lodged in relation to the goods prior to their arrival in the Customs territory of the Union.

In case of Union goods, where applicable and available to the person lodging the customs goods manifest, enter the reference of the customs declaration by which the goods have been released for free circulation.

Where the MRN of the entry summary declaration or the customs declaration for release for free circulation is provided and the customs goods manifest does not concern all items of goods of the entry summary declaration or the customs declaration respectively, enter the respective item numbers in the entry summary declaration or in the customs declaration, where available to the person lodging the electronic manifest.

Enter the MRN of the related entry summary declaration filing that is to be supplemented by this information.

Enter the MRN of the entry summary declaration(s), a reference to the master transport document or in maritime traffic the entry key related to the consignment concerned under the conditions provided for in Title I, Chapter 3.

Without prejudice to Article 139(4) of the Code, enter the MRN of the entry summary declaration(s) or, in the cases referred to Article 130 of the Code, declaration for temporary storage or the customs declaration(s) which has been lodged in respect of the goods.

In case of Union goods and if applicable, enter the reference of the customs declaration by which the goods have been released for free circulation or the reference of the Proof of Union Status of Goods.

Where the presentation notification does not concern all items of goods in the referred previous declaration or the Proof of Union Status of Goods, the person presenting the goods shall provide the relevant item number(s) attributed to the goods in that previous declaration or the Proof of Union Status of Goods.

Without prejudice to Article 145(4) of the Code, enter the MRN of the entry summary declaration(s) related to the consignment concerned.

Where a temporary storage declaration is lodged after the end of the transit procedure in accordance with Article 145(11) of the Code, the MRN of the transit declaration shall be provided.

Where the MRN of the entry summary declaration, the transit declaration, or, in the cases referred to in Article 130 of the Code, the customs declaration is provided, and the declaration for temporary storage does not concern all items of goods of the entry summary declaration, transit declaration or customs declaration, the declarant shall provide the relevant item number(s) attributed to the goods in the original entry summary declaration, transit declaration or customs declaration.

Enter the MRN of the temporary storage declaration(s) lodged in relation with the goods at the place where the movement started.

Where the MRN of the temporary storage declaration does not concern all items of goods of the temporary storage declaration concerned, the person notifying the arrival of the goods following the movement under temporary storage shall provide the relevant item number(s) attributed to the goods in the original temporary storage declaration.

Enter the reference for the temporary storage declaration or to any previous document.

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

Where the declaration concerns excise goods which are subject to duty suspension, give the reference of the e-AD, where it is issued.

In case of supplementary declaration, enter the MRN for the simplified declaration that was previously lodged.

If the entry summary declaration and the customs declaration are lodged separately, using the relevant Union code, enter the MRN of the entry summary declaration or any other previous document.

Using the relevant code, indicate the type of the document.

Enter the code specifying the type of package relevant for writing-off the number of packages.

Enter the relevant writing-off number of packages.

The measurement units laid down in Union legislation, as published in TARIC shall be used. Additional qualifier can be used, where applicable.

Enter the relevant writing-off measurement unit and qualifier.

Enter the relevant writing-off quantity.

Enter complementary information Concerning the previous document.

This data element allows the economic operator to provide any complementary information related to the Previous document.

Enter the goods item number as declared in the previous document.

Use this data element in relation to information for which Union legislation does not specify the field in which it is to be entered.

Any information provided by the declarant that may deem useful for the release for free circulation of the item concerned.

Any explanatory text for the declared code may be provided if necessary.

Any information provided by the declarant that may deem useful for the release for free circulation of the item concerned.

Indicate details relating to the supporting document.

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

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

(a) Identification or reference number of Union or international documents or certificates produced in support of the declaration. Using the relevant Union codes, enter the details required by any specific rules applicable together with reference data of the documents produced in support of the declaration.

(b) Identification or reference number of national documents or certificates produced in support of the declaration.

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

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

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

— where the importation is of a non-commercial nature, or – in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions.

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

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

Using the relevant codes, indicate the type of the document.

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

Enter reference to the authority issuing the licence or certificate concerned.

The measurement units laid down in Union legislation, as published in TARIC shall be used. Additional qualifier can be used, if applicable.

Enter the relevant writing-off quantity.

Enter the end date of validity of the licence or certificate concerned.

Using the relevant codes, enter the currency code.

Enter the sequential number of the item in the supporting document (e.g. certificate, licence, permit, entry document, etc.), corresponding to the item in question.

Enter the relevant writing-off amount.

Enter complementary information concerning the supporting document.

Reference number or another recognisable reference which is not covered by Supporting document, Transport document or Additional information.

Using the relevant codes, enter the details required by any specific rules applicable.

This data element includes the type and reference of the transport document.

This data element includes the reference of the transport document(s) that covers the transport of goods when they leave the customs territory of the Union.

This data element includes the reference to the transport document(s) that covers the transport of goods when they are in transit.

This data element includes the reference of the transport document that is used as transit declaration.

Using the relevant Union codes, enter the reference of the transport document that covers the prospective or – in the case of Authorised Issuers – completed transport of goods into the customs territory of the Union.

In the case of maritime traffic under a vessel sharing or similar contracting arrangement, the transport document number to be provided refers to the transport document issued by the person who has concluded a contract, and issued a bill of lading or waybill, for the actual carriage of the goods into the customs territory of the Union.

The transport document number is an alternative to the unique consignment reference number (UCR) when the latter is not available.

Reference of the transport document(s) that covers the transport of goods into the customs territory of the Union. If the transport of goods is covered by two or more transport documents, i.e. master and house level of transport contract, both the master and corresponding house level transport contracts need to be mentioned at the appropriate level. Only one master level transport contract can be declared per entry summary declaration. The reference number of the master bill of lading, straight bill of lading, master air waybill and house air waybill shall remain unique for a minimum of one year after its issuance by the economic operators concerned.

Where pursuant to Article 112(1) first subparagraph, Article 113(1) and Article 113a(3), a person other than the carrier submits particulars of the entry summary declaration, the number of the corresponding master bill of lading or master air waybill also needs to be provided, in addition to house bill of lading or house air waybill number.

Where pursuant to Article 112(1) second subparagraph, a consignee submits particulars of the entry summary declaration, the number of the corresponding:

(a) straight bill of lading issued by the carrier needs to be provided; or where applicable

(b) master bill of lading issued by the carrier and the lowest bill of lading issued by other person in accordance with Article 112(1) first subparagraph, in the case where additional bill of lading is issued for the same goods which is underlying the master bill from the carrier needs to be provided.

The reference number of the house air waybill and master air waybill shall be provided, if available at the time of submission Alternatively, in case the master reference is not available at the time of submission, the person concerned may provide the master air waybill reference number separately, and still before the goods are loaded onto the aircraft. In such case, the information contains also references to all house air waybills belonging to the master transport contract. The reference number of the master air waybill and of house air waybill shall remain unique for a minimum of three years after its issuance by the economic operators concerned.

Postal item number (ITMATT number) that corresponds to the CN 23 concerned is to be declared.

Postal item numbers [ITMATT number(s)] that correspond(s) to the CN 23(s) that cover(s) the goods contained in the receptacle in which they are transported.

This information shall refer to road consignment note (CMR).

This information shall refer to rail consignment note.

This information shall refer to the transport document with which the goods have been brought into the customs territory of the Union.

Using the relevant codes, indicate the type of the document.

This data element includes the reference number of the TIR Carnet.

Enter the reference number from the referral request received.

This data element shall only be provided where the declaration is amended upon a referral request.

This entry concerns the unique consignment reference number assigned by the person concerned to the consignment in question.

It may take the form of WCO (ISO 15459) codes or equivalent. It provides access to underlying commercial data of interest to customs.

This entry may be used for the indication of the transaction identifier (such as the reference to the purchase contract), if the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.

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

Enter, where applicable, the account number; deferred payment here may refer both to deferred payment of import and export duty and to tax credit.

Using the relevant Union code, enter the type of the storage facility.

Using the relevant Union code, enter the type of the destination temporary storage facility.

Enter the the authorisation number of the warehouse or temporary storage facility concerned.

Enter the relevant authorisation number.

Using the relevant codes, indicate the type of the document.

Enter the reference number of all authorisations necessary for the declaration and notification.

In cases where the declarant or the importer for import declarations or the exporter for export declarations is the holder of a valid BTI and/or BOI decision covering the goods concerned by the declaration, the declarant shall indicate the BTI and/or BOI decision reference number.

In cases where the declarant or the importer is the holder of a valid BVI decision and the importation of the goods covered by the import declaration takes place in the same circumstances as those in respect of which the BVI decision has been issued, the declarant shall indicate the BVI decision reference number.

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

Economic operator has the possibility to choose which request to submit:Endorsement request or Registration request.

In case of an export declaration, the exporter is the person defined in Article 1 (19).

In case of re-export, indicate the person who lodges the re-export declaration or on whose behalf the re-export declaration is lodged.

In the context of trade with special fiscal territories the exporter is the consignor.

The exporter is the last seller of the goods prior to their importation into the Union.

The exporter is the consignor in the context of trade with special fiscal territories. The consignor is the last seller of the goods.

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

Enter the full name (person or company) of the exporter.

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

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

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

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

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

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

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

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

This element must be provided when different from the declarant or the holder of the transit procedure.

Party consigning goods as stipulated in the transport contract by the party ordering the transport must be provided at the master consignment level.

Party consigning the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill must be provided at house consignment level. This person must be different from the carrier, freight forwarder, consolidator, postal operator, or customs agent.

Party consigning goods as stipulated in the transport contract by the party ordering the transport must be provided at the master consignment level.

Party consigning the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill must be provided at house consignment level. This person must be different from the carrier, freight forwarder, consolidator, postal operator, or customs agent.

Enter the full name and where applicable the legal form of the party.

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

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

Enter the relevant code.

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the name of the street of the party’s address.

Continue entering the name of the street of the party’s address when the name of the street exceeds the capacity of ‘Street’.

Enter the number or name of the building or facility.

Enter the P.O.box information of the party.

Enter a specific region or province.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter a telephone number or e-mail address where customs can address further enquiries.

Enter the relevant code.

Enter the name of the contact person.

Enter the phone number of the contact person.

Enter the e-mail address of the contact person.

Party to whom goods are actually consigned.

Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’ and the consignee is unknown, his particulars shall be replaced by the relevant code in D.E. 12 02 000 000 Additional information.

Where goods subject to export refunds are entered into a customs warehouse, the consignee is the person responsible for the export refunds or the person responsible for the warehouse where the goods are stocked.

Party to whom goods are actually consigned must be provided at the master consignment level.

Party receiving the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill must be provided at house consignment level. This person must be different from the freight forwarder, (de)consolidator, postal operator, or customs agent.

Party to whom goods are actually consigned must be provided at the master consignment level.

Party receiving the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill must be provided at house consignment level. This person must be different from the freight forwarder, (de)consolidator, postal operator, or customs agent.

Where the consignee is identical to the person provided in D.E. 13 09 000 000 ‘Buyer’ or provided in D.E. 13 15 000 000 ‘Importer’, this information does not need to be provided.

Where the consignee is different to the person provided in D.E. 13 09 000 000 ‘Buyer’ or provided in D.E. 13 15 000 000 ‘Importer’, enter the name and address of the consignee where his EORI number is not available to the declarant.

Where the consignee is identical to the buyer or to the importer this information does not need to be provided.

Where the consignee is different to the person provided in D.E. 13 09 000 000 ‘Buyer’ or provided in D.E. 13 15 000 000 ‘Importer’, enter the name and address of the consignee where his EORI number is not available to the declarant.

Enter the full name and where applicable the legal form of the party.

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

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

Enter the relevant code.

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the name of the street of the party’s address.

Continue entering the name of the street of the party’s address when the name of the street exceeds the capacity of ‘Street’.

Enter the number or name of the building or facility.

Enter the P.O.box information of the party.

Enter a specific region or province.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter a telephone number or e-mail address where customs can address further enquiries.

Enter the relevant code.

Party who makes, or on whose behalf an import declaration is made.

Party to whom goods are actually consigned.

Enter the full name and where applicable the legal form of the party.

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

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

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

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

This data element is used in order to provide relevant information relating to the declarant.

Enter the full name and where applicable the legal form of the party.

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

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the name of the street of the party’s address.

Continue entering the name of the street of the party’s address when the name of the street exceeds the capacity of ‘Street’.

Enter the number or name of the building or facility.

Enter the P.O.box information of the party.

Enter a specific region or province.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter a telephone number or e-mail address where customs can address further enquiries.

Enter the relevant code.

Enter the name of the contact person.

Enter the phone number of the contact person.

Enter the e-mail address of the contact person.

This information shall be required, if different from D.E. 13 05 000 000 Declarant or where appropriate D.E. 13 07 000 000 Holder of the transit procedure.

Enter the full name and where applicable the legal form of the party.

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

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

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned.

That number may be used whenever available to the declarant.

Enter the relevant code representing the status of the representative.

Enter the name of the street of the party’s address.

Continue entering the name of the street of the party’s address when the name of the street exceeds the capacity of ‘Street’.

Enter the number or name of the building or facility.

Enter the P.O.box information of the party.

Enter a specific region or province.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter a telephone number or e-mail address where customs can address further enquiries.

Enter the relevant code.

Enter the name of the contact person.

Enter the phone number of the contact person.

Enter the e-mail address of the contact person.

Enter the full name (person or company) and address of the holder of the transit procedure.

Enter the EORI number of the holder of the transit procedure, referred to in Article 1(18).

However, his trader identification number should be used where:

— the Holder of the transit procedure is established in a contracting party to the common transit convention other than the Union,

— the Holder of the transit procedure is established in Andorra or in San Marino.

Enter the EORI number referred to in Article 1(18) or the identification number attributed by a country participating in the Common Transit Convention of the person authorised to use the TIR Carnet (holder).

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter the name of the contact person.

Enter the phone number of the contact person.

Enter the e-mail address of the contact person.

Data Requirements table columns F10, F11, F15, F16, F50 and F51:

The seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided.

Where the seller and the exporter are identical this information does not need to be provided.

Where the seller is different to the person provided in D.E. 13 01 000 000 Exporter, enter the full name and address of the seller of the goods, if his EORI number is not available to the declarant. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.

Enter the full name and where applicable the legal form of the party.

The EORI number or third country unique identification number shall be declared when such number was assigned to the party.

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

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

Enter the relevant code.

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the name of the street of the party’s address.

Continue entering the name of the street of the party’s address when the name of the street exceeds the capacity of ‘Street’.

Enter the number or name of the building or facility.

Enter the P.O.box information of the party.

Enter a specific region or province.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter a telephone number or e-mail address where customs can address further enquiries.

Enter the relevant code.

The buyer is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided.

Where the buyer and the importer are identical this information does not need to be provided.

Where the buyer is different to the person provided in D.E. 13 04 000 000 Importer, enter the name and address of the buyer of the goods where his EORI number is not available to the declarant.

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

Enter the full name and where applicable the legal form of the party.

The EORI number or third country unique identification number shall be declared when such number was assigned to the party.

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

Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.

Enter the relevant code.

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the name of the street of the party’s address.

Continue entering the name of the street of the party’s address when the name of the street exceeds the capacity of ‘Street’.

Enter the number or name of the building or facility.

Enter the P.O.box information of the party.

Enter a specific region or province.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter a telephone number or e-mail address where customs can address further enquiries.

Enter the relevant code.

This information takes the form of the EORI number referred to in Article 1(18) of the person that notifies the arrival of the active means of transport crossing the border.

Enter a telephone number or e-mail address where customs can address further enquiries.

Enter the relevant code.

This information takes the form of the EORI number referred to in Article 1(18) of the person presenting the goods to customs upon their arrival.

Enter the full name and where applicable the legal form of the party.

The EORI number or third country unique identification number (TCUIN) of the carrier shall be provided.

The EORI number of the carrier shall be provided.

Enter the name of the street of the party’s address.

Continue entering the name of the street of the party’s address when the name of the street exceeds the capacity of ‘Street’.

Enter the number or name of the building or facility.

Enter the P.O.box information of the party.

Enter a specific region or province.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter a telephone number or e-mail address where customs can address further enquiries.

Enter the relevant code.

Enter the name of the contact person.

Enter the phone number of the contact person.

Enter the e-mail address of the contact person.

The party to be notified at entry of the arrival of the goods, as stipulated in the master bill of lading or master air waybill. This information needs to be provided where applicable.

Enter the full name and where applicable the legal form of the party.

The EORI number or third country unique identification number shall be declared when such number was assigned to the party.

Enter the relevant code.

Enter the name of the street of the party’s address.

Continue entering the name of the street of the party’s address when the name of the street exceeds the capacity of ‘Street’.

Enter the number or name of the building or facility.

Enter the P.O.box information of the party.

Enter a specific region or province.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter a telephone number or e-mail address where customs can address further enquiries.

Enter the relevant code.

Additional supply chain actors can be indicated here to demonstrate that the entire supply chain was covered by the economic operators’ holders of the AEO status.

If this data class is used Role and Identification number shall be provided, else this data element is optional.

Enter the relevant role code specifying the role of the additional supply chain actors.

The EORI number or third country unique identification number shall be declared when such number was assigned to the party.

This data group contains the information about the person issuing a transport contract as referred to in Article 112(1) first subparagraph or of the consignee referred to in Article 112(1) second subparagraph and in 113(1) and (2) (e.g. freight forwarder, postal operator), who submits the additional entry summary declaration particulars pursuant to Articles 112 or 113.

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

Enter the relevant code specifying the level of transport contract.

VAT purposes:

Where applicable, provide the VAT identification number issued by the Member State of importation to the person who is liable for the payment of the VAT in that Member State, when:

— the VAT due is paid to the customs authorities, or

— the VAT due is accounted for when filing the VAT return for the period of the importation, or

— a VAT exemption applies.

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

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

Excise purposes:

Where excise goods are dispatched under duty suspension after importation, the declarant has to provide the SEED number (unique excise number under point (a) of Article 19(2) of Council Regulation (EU) No 389/2012 (²⁴)) identifying the registered consignor for the movement and the SEED number identifying the consignee to whom the goods are dispatched.

Using the relevant code enter the role of the party.

In case a role code is used for VAT purposes, enter the relevant VAT number.

In case a role code is used for Excise purposes, enter the SEED unique excise number.

This information takes the form of the EORI number referred to in Article 1(18) of the person lodging the customs goods manifest.

Enter the full name and where applicable the legal form of the party.

This information takes the form of the EORI number referred to in Article 1(18) of the person requesting a proof of the customs status of Union goods.

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter the name of the contact person.

Enter the phone number of the contact person.

Enter the e-mail address of the contact person.

This information takes the form of the EORI number referred to in Article 1(18) of the person notifying the arrival of goods following the movement of goods under temporary storage.

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

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

Enter the full name and where applicable the legal form of the party.

The EORI number or third country unique identification number (TCUIN) of the carrier shall be provided.

Enter the name of the street of the party’s address and the number of the building or facility.

Enter the code of the country.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter the name of the contact person.

Enter the phone number of the contact person.

Enter the e-mail address of the contact person.

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

Enter the INCOTERM code.

Provide the narrative description of delivery terms given in the contract.

Enter the UN/LOCODE for the place of destination.

In case of sea traffic, enter the UN/LOCODE for the location where delivery occurs beyond the port of unloading.

In case of air traffic, enter the destination of goods using the UN/LOCODE.

In case of sea traffic, where the UN/LOCODE is not available, enter the country code where delivery occurs beyond the port of unloading.

In case of air traffic, where the UN/LOCODE is not available, enter the country code for the place of destination.

Where the UN/LOCODE is not available, enter the name of the place of delivery.

Enter the relevant code specifying the payment method for transport charges.

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

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

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

The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 14 17 000 000. Internal currency unit, or, in the absence of such a code in D.E. 14 17 000 000 Internal currency unit, in the currency of the Member State where the import formalities are completed.

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

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

The measurement units laid down in Union legislation, as published in TARIC shall be used. Additional qualifier can be used, where applicable.

Enter quantity concerned.

Enter the relevant ISO-alpha-3 currency code (ISO 4217).

Enter the amount.

Enter the calculated/separate tax amount of duties and/or taxes for each tax base, for the cases when more than one tax base per tax type exist.

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

The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 14 17 000 000. Internal currency unit, or, in the absence of such a code in D.E. 14 17 000 000 Internal currency unit, in the currency of the Member State where the import formalities are completed.

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

For each type of addition or deduction, enter the relevant code.

Using the relevant code, enter the currency in which the invoice was drawn up for the ‘Addition’ or ‘Deduction’.

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

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

This information is used in conjunction with D.E. 14 06 000 000 Total amount invoiced and D.E. 14 08 000 000 Item amount invoiced, where it is necessary for the calculation of import duties.

Enter the invoiced price for all goods declared in the declaration expressed in the currency unit declared in D.E. 14 05 000 000 Invoice currency.

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

Price of the goods for the declaration item concerned, expressed in the currency unit declared in D.E. 14 05 000 000 Invoice currency.

This data element contains the specific rate of exchange fixed in advance, concerning net price, indirect payments, additions and deductions etc., by a contract between the parties concerned.

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

This data element concerns information on the tariff treatment of the goods. Where its use is provided as mandatory for in the data requirements table of Title I, Chapter 3, Sections 11 and 12 it must be used even when no tariff preferential treatment is requested. Enter the relevant Union code.

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

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

Enter the relevant ISO-alpha-3 currency code (ISO 4217).

Enter the value amount.

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

Enter the relevant ISO-alpha-3 currency code (ISO 4217).

Enter the amount of postal charges paid.

Intrinsic value of the goods per item in the invoice currency.

Enter the relevant ISO-alpha-3 currency code (ISO 4217).

Enter the value amount.

Transport and insurance costs up to the place of final destination in the invoice currency.

Enter the relevant ISO-alpha-3 currency code (ISO 4217).

Enter the amount of transport and insurance costs to the destination paid.

Other costs that also should be considered for determining the VAT tax base must be included in this amount.

Scheduled local date and time of departure from the place where the goods were loaded onto the active means of transport which will carry them into the Union.

Local date and time of departure from where the goods were loaded onto the active means of transport which will carry them into the Union.

Scheduled local date and time where the active means of transport arrives in the Union at (land) the first border post, (air) at the first airport or (sea) at the first port.

Scheduled local date and time at which the vessel is expected to arrive at the port, where the goods are to be unloaded.

Local date and time where the active means of transport actually arrives in the Union at (land) the first border post, (air) at the first airport or (sea) at the first port.

Date at which the respective declarations were issued.

Date and time at which the respective declarations were issued.

Indicate the requested validity of the proof of the customs status of Union goods expressed in days, in case the person requesting a proof of the customs status of Union goods wishes to set a longer period of validity than that laid down in Article 123.

Provide the justification of the request.

Indicate date and time when the goods were presented to customs pursuant to Article 171 of the Code.

Enter the date when the goods were entered in the declarant's records.

Date on which the goods have been released for export before the exit of the goods which has to be provided in case of a retrospective lodgement of an export or re-export declaration*.

The date by which the goods shall be presented at the customs office of destination.

The adressed Member State is used by persons referred to in Article 127(6) of the Union Customs Code.

Enter the country code of the Member State that shall be addressed.

Using the relevant Union code, enter the country to which it is known at the time of release into the customs procedure or placing under the re-export that the goods are to be delivered.

Using the relevant Union code, enter the last country of destination of the goods.

The country of last known destination is defined as the last country to which it is known at the time of release into the customs procedure that the goods are to be delivered.

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

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

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

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

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

In case of sea transport, enter the UN/LOCODE, as stipulated in the master bill of lading.

In case of air transport, enter the destination of goods using the UN/LOCODE, as stipulated in the master air waybill.

In case of sea transport, enter the UN/LOCODE, as stipulated in the house bill of lading.

In case of air transport, enter the destination of goods using the UN/LOCODE, as stipulated in the house air waybill.

In case of sea traffic, where the UN/LOCODE is not available, enter the country code for the location where delivery occurs beyond the port of unloading, as stipulated in the master bill of lading.

In case of air traffic, where the UN/LOCODE is not available, enter the country code for the location where delivery occurs beyond the airport of unloading, as stipulated in the master air waybill.

In case of sea traffic, where the UN/LOCODE is not available, enter the country code for the location where delivery occurs beyond the port of unloading, as stipulated in the house bill of lading.

In case of air traffic, where the UN/LOCODE is not available, enter the country code for the location where delivery occurs beyond the airport of unloading, as stipulated in the house air waybill.

In case of sea traffic, where the UN/LOCODE is not available, enter the name for the location where delivery occurs beyond the port of unloading, as stipulated in the master bill of lading.

In case of air traffic, where the UN/LOCODE is not available, enter the name for the location where delivery occurs beyond the airport of unloading, as stipulated in the master air waybill.

In case of sea traffic, where the UN/LOCODE is not available, enter the name for the for the location where delivery occurs beyond the port of unloading, as stipulated in the house bill of lading.

In case of air traffic, where the UN/LOCODE is not available, enter the name for the location where delivery occurs beyond the airport of unloading, as stipulated in the house air waybill.

Enter the relevant Union code for the country where the transit movement started and the transit declaration was submitted.***

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

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

Enter the relevant Union code for the Member State in which the goods are located at the time of their release into the procedure or placing under the re-export.

However, where it is known that the goods were brought from another Member State to the Member State in which the goods are located at the time of their release into the customs procedure or placing under the re-export, indicate this other Member State, on condition that (i) the goods were brought from there only for the purpose of export; and (ii) the exporter is not established in the Member State in which the goods are located at the time of their release into the customs procedure or placing under the re-export; and (iii) the entry into the Member State in which the goods are located at the time of their release into the customs procedure or placing under the re-export was not an intra-Union acquisition of goods or transaction treated as such as referred to in Directive 2006/112/EC.

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

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

If a preferential treatment based on the origin of the goods is requested in D.E. 14 11 000 000 Preference, enter the country or region/group of countries of preferential origin.

Using the relevant code defined by Member States, enter the region of dispatch or production within the Member State concerned of the goods in question.

Identification in a chronological order of the countries through which the means of transport is routed between the country of original departure and final destination.

In case of air transport only those countries between country of the airport of original departure and country of airport of final destination need to be declared where the aircraft has touched the ground.

Enter the relevant country code(s) in correct sequence of the effective routing of the means of transport.

This information shall only be required if the customs office of departure or the holder of the procedure considers it necessary to prescribe an itinerary for the movements of goods during the Union transit procedure.

Identification in a chronological order of the countries through which the goods are routed between the country of export and the country or countries of destinationas stipulated in relevant transport document(s). This comprises also the country of export and of destination(s) of the goods.

Only the country of final destination of the goods shall be provided.

This data element is required when a prescribed itinerary is defined by the Customs Office of Departure (see 16 17 000 000 Prescribed itinerary).***

Identification in a chronological order of the countries through which the goods are routed between the country of departure and destination. This comprises also the countries of departure and of destination of the goods.

Identification in a chronological order of the countries through which the goods are routed between the country of original departure and final destination as stipulated in the lowest House Bill of Lading, lowest House Air waybill or road/rail transport document.

Enter the relevant country code(s) in correct sequence of the routing of the consignment.

Identification of the seaport, airport, freight terminal, rail station or other place at which the goods are loaded onto the means of transport being used for their carriage, including the country where it is located. Where available, coded information shall be provided for the identification of the location.

In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available.

Enter the UN/LOCODE for the place at which the goods are loaded onto the means of transport being used for their carriage into the customs territory of the Union.

Where the UN/LOCODE is not available, enter the country code for the place at which the goods are loaded onto the means of transport being used for their carriage into the customs territory of the Union.

Where the UN/LOCODE is not available, enter the name of the place at which the goods are loaded onto the means of transport being used for their carriage into the customs territory of the Union.

Identification of the seaport, airport, freight terminal, rail station or other place at which the goods are unloaded from the means of transport having been used to bring them into the customs territory of the Union, including the country where it is located. Where available, coded information shall be provided for the identification of the location.

In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available.

Enter the UN/LOCODE for the place at which the goods are unloaded from the means of transport which brought them into the customs territory of the Union.

Where the UN/LOCODE is not available, enter the country code for the place at which the goods are unloaded from the means of transport which brought them into the customs territory of the Union.

Where the UN/LOCODE is not available, enter the name of the place at which the goods are unloaded from the means of transport which brought them into the customs territory of the Union.

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.

Only one Type of location is to be used at the same time.

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.

Use the codes defined in the UN/LOCODE Code List by Country.

Enter the relevant customs office code where goods are available for further customs control.

Using the relevant Union code, enter the reference number of the customs office where the goods are available for further customs control.

Enter relevant coordinates from Global Navigation Satellite Systems (GNSS) where goods are available.

Enter the latitude of the location where the goods are available.

Enter the longitude of the location where the goods are available.

Use the identification number of the economic operator in whose premises the goods can be controlled.

Enter EORI number of the holder of the authorisation as provided for in Article 1(18).

Enter the authorisation number of the location concerned.

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 street and number.

Enter the relevant postcode for the related address particulars.

Enter the city name of the party’s address.

Enter the code of the country.

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 relevant postcode for the related location of goods.

Enter the house number for the related location of goods.

Enter the code of the country.

Enter the name of the contact person.

Enter the phone number of the contact person.

Enter the e-mail address of the contact person.

Place where the goods are taken over from the consignor by the person issuing the bill of lading.

Identification of the seaport, freight terminal or other place at which the goods are taken over from the consignor, including the country where it is located. Where available, coded information shall be provided for the identification of the location.

In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available.

Enter the UN/LOCODE for the place at which the goods where taken over from the consignor by the person that issued the bill of lading, air waybill or any other transport document.

Where the UN/LOCODE is not available, enter the country code for the place at which the goods where taken over from the consignor by the person that issued the bill of lading, air waybill or any other transport document.

Where the UN/LOCODE is not available, enter the name of the place at which the goods were taken over from the consignor by the person that issued the bill of lading, air waybill or any other transport document.

Using the relevant codes, indicate if the Binding itinerary is applied.

Binding itinerary defines the route along which the goods shall be moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary.

Using the relevant Union code, enter the customs office at which the goods are to leave the customs territory of the Unon for a foreign destination.

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

Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the fiscal territory concerned.

Using the relevant Union code, enter the reference number of the office where the export formalities are completed.

Using the relevant Union code, enter the reference number of the office where the Union transit operation shall start.

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

Using the relevant Union code, enter the reference number of the custom office concerned.

Using the relevant Union code, enter the reference number of the office where the Union transit operation shall end.

This data element is required when the transit declaration is combined with exit summary declaration, and the transit movement doesn’t follow export procedure. Enter the code for the intended customs office where the transit movement leaves the safety and security area.

Using the relevant Union code, enter the reference number of the office concerned.

Identification of the Customs office responsible for the formalities where the active means of transport is intended to arrive first in the Customs territory of the Union.

Identification of the customs office responsible for the formalities where the active means of transport actually arrives first in the Customs territory of the Union.

Using the relevant Union code, indicate the customs office where the goods are presented for the purpose of placing them under a customs procedure or under re-export or temporary storage.

Using the relevant Union code, specify the customs office indicated in the respective authorisation to supervise the procedure or the re-export.

This information shall take the form of the identifier of the supervising customs office competent for the temporary storage facility at the destination.

Group 18 – Goods identification

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

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

— from 0,001 to 0,499: rounding down to the nearest kg,

— from 0,5 to 0,999: rounding up to the nearest kg.

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

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

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

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

— from 0,001 to 0,499: rounding down to the nearest kg,

— from 0,5 to 0,999: rounding up to the nearest kg.

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

Enter the total gross mass, expressed in kilograms, of the goods concerned by the relevant consignment, as indicated on the master level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Enter the total gross mass, expressed in kilograms, of the goods concerned by the relevant consignment, as indicated on the house level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

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

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

— from 0,001 to 0,499: rounding down to the nearest kg,

— from 0,5 to 0,999: rounding up to the nearest kg.

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

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

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

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

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

Where possible, the economic operator can provide that weight at master consignment/master consignment item/house consignment/house consignment item level.

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

Where the declaration comprises several goods items, which concern goods that are packed together in such a way that it is impossible to determine the gross mass of the goods pertaining to any goods item, the total gross mass needs only to be entered on header level.

Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the master level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the house level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

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

It is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’, ‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission.

It means the normal trade description. Where the commodity code is to be provided, the description must be precise enough to allow the goods to be classified.

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

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

This data element relates to details of the packaging of the goods subject to the declaration or notification.

Code specifying the type of package.

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

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

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

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

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

Enter the Customs Union and Statistics (CUS) number assigned within the European Customs Inventory of Chemical Substances (ECICS).

Enter the commodity code number corresponding to the item in question.

The Harmonised System sub-heading code shall be used.

At least the Harmonised System sub-heading code shall be used where required.

This information shall take the form of the Harmonised System sub-heading code respectively the Combined Nomenclature code in accordance with national requirements.

Enter the Harmonised System sub-heading code of the goods declared. In case of combined transportation, enter Harmonised System sub-heading code of the goods transported by the passive means of transport.

Enter the Harmonised System sub-heading code of the goods declared. This information shall not be required for the goods of a non-commercial nature.

Enter the Harmonised System sub-heading code.

Enter the two additional digits of the Combined nomenclature code.

Enter the TARIC subheading corresponding to the item in question.

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

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

Using the relevant Union code, enter the type of goods in postal consignment.

Group 19 – Transport information (modes, means and equipment)

Enter the presumed situation when crossing the external frontier of the Union, based on the information available at the time of completion of the export or transit formalities, or the submission of the request for the proof of the customs status of Union goods, using the relevant Union code.

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

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

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

For air transport, in situations where the operator of the aircraft transports goods under code-sharing or similar contracting agreement with partners, the partners’ flight numbers shall be used.

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

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

Using the relevant Union code, enter the mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Union.

In case of combined transportation, the rules set out for D.E. 19 08 000 000 Active border transport means shall apply.

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

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

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

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

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

Using the relevant Union code, enter the type of the identification number.

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

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

Means of transport	Method of identification
Sea and inland waterway transport	IMO ship identification number, unique European Vessel Identification Number (ENI) or name of the vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle and/or trailer registration number
Rail transport	Wagon number

This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns B1, B2 and B3.

Where goods are transported by way of a trailer and a tractor, enter registration numbers of both trailer and tractor. Where the registration number of the tractor is not known, enter the trailer registration number.

Enter the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) on which the goods are directly loaded at the time of export or transit formalities, in the form of the relevant Union code. If a tractor and trailer of different nationalities are used, enter the nationality of the tractor.

Where goods are transported by way of a trailer and a tractor, enter the nationality of both trailer and tractor. Where the nationality of the tractor is not known, enter the nationality of the trailer.

Using the relevant Union code, enter the type of the identification number.

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

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

Means of transport	Method of identification
Sea and inland waterway transport	IMO ship identification number, unique European Vessel Identification Number (ENI) or name of the vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle and/or trailer registration number
Rail transport	Wagon number

This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns H1 and H3 to H5.

For each container, enter the goods item number(s) for the goods transported in this container.

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

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

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

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

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

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

Coded information specifying the characteristics, i.e. size and type of the container.

Coded information specifying how full the container is.

Code identifying the type of party that is the supplier of the container.

Using the relevant Union code, enter the type of identification number.

Enter the identity of the active means of transport crossing the Union’s external frontier.

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

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

Means of transport	Method of identification
Sea and inland waterway transport	IMO ship identification number, unique European Vessel Identification Number (ENI) or name of the vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle and/or trailer registration number
Rail transport	Wagon number

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

Means of transport	Method of identification
Sea and inland waterway transport	IMO ship identification number or unique European Vessel Identification Number (ENI)
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle and/or trailer registration number
Rail transport	Train number

This information shall take the form of the IMO ship identification number or the IATA flight number for sea or air transport respectively, as provided on the entry summary declaration lodged previously in relation with the goods concerned.

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

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

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

Using the relevant Union code, enter the type of the means of transport.

Using the relevant code, enter the reference number of the office where the active means of transport crosses the external frontier of the Union

Using the relevant Union code, enter the type of identification number.

In the case of combined transportation, enter the identity of the passive means of transport that is being transported by the active means of transport provided in D.E. 19 08 000 000 Active border tranport means. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry.

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

Means of transport	Method of identification
Sea and inland waterway transport	IMO ship identification number, unique European Vessel Identification Number (ENI) or name of the vessel
Air transport	Number and date of flight (where there is no flight number, enter the aircraft’s registration number)
Road transport	Vehicle and/or trailer registration number
Rail transport	Wagon number

Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared.

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

In the case of combined transportation, enter the nationality of the passive means of transport, by using the relevant Union code. The passive means of transport is the one being transported by the active means of transport crossing the Union’s external border as provided in D.E. 19 08 000 000 Active border transport means. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry.

Using the relevant Union code, enter the type of the means of transport.

Enter the number of seals affixed to the transport equipment, where applicable.

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

The information shall be provided, if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a holder of the transit procedure is granted the use of seals of a special type.

A receptacle is a loading unit to carry mail items.

Enter the receptacle identification numbers that make up the consolidated consignment assigned by a postal operator.

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

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

Enter the guarantee reference number.

Enter the access code.

Using the relevant code, enter the currency in which amount to be covered is established.

Enter the amount of customs debt that can incur or has incurred in relation to the particular declaration, thus to be covered by the guarantee.

Using the relevant Union code, enter the reference number of the office where the guarantee is registered.

Enter the guarantee reference other than Guarantee Reference Number (GRN).

Enter the guarantee reference other than Guarantee Reference Number (GRN).

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

Enter the statistical value expressed in the currency unit the code for which may appear in D.E. 14 17 000 000 Internal currency unit, or, in the absence of such a code in D.E. 14 17 000 000 Internal currency unit, in the currency of the Member State where the export/import formalities are completed, in accordance with the Union provisions in force.

ANNEX B-01

PAPER-BASED STANDARD DECLARATIONS – NOTES AND FORMS TO BE USED

TITLE I

General provisions

The paper-based customs declaration shall contain the data set out in Annex B and shall be supported by the documents as laid down in Article 163 of the Code.

(1)The paper-based customs declaration shall be presented in subsets containing the number of copies required for the completion of formalities relating to the customs procedure under which the goods are to be placed.

(2)Where the Union transit procedure or the common transit procedure is preceded or followed by another customs procedure, a subset containing the number of copies required for the completion of formalities relating to the transit procedure and the preceding or following procedure may be presented.

(3)The subsets referred to in paragraphs 1 and 2 shall be taken from the full set of eight copies, in accordance with the specimen contained in Title III of this Annex.

(4)The declaration forms may be supplemented, where appropriate, by one or more continuation forms presented in subsets containing the declaration copies needed to complete the formalities relating to the customs procedure under which the goods are to be placed. Those copies needed in order to complete the formalities relating to preceding or subsequent customs procedures may be attached where appropriate.

The continuation subsets shall be taken from a set of eight copies, in accordance with the specimen contained in title IV of this Annex.

The continuation forms shall be an integral part of the Single Administrative Document to which they relate.

(5)The notes for the paper-based customs declaration established on the basis of the single administrative document are detailed in Title II.

(1)Where Article 2(2) of this Annex is applied, each party involved shall be liable only as regards the data relating to the procedure for which he applied as declarant, holder of the transit procedure or as the representative of one of these.

(2)For the purposes of paragraph 1, where the declarant uses a Single Administrative Document issued during the preceding customs procedure, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing data for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary.

In the cases referred to in the first subparagraph, the declarant shall immediately inform the customs office where the declaration is lodged of any discrepancy found between the goods in question and the existing data. In this case the declarant shall then draw up his declaration on fresh copies of the Single Administrative Document.

(3)Where the Single Administrative Document is used to cover several successive customs procedures, the customs authorities shall satisfy themselves that the data given in the declarations relating to the various procedures in question all agree.

Article 1 paragraph 3 of the Code will apply mutatis mutandis for paper declarations. To this effect, the forms referred to in Articles 1 and 2 of this Annex shall also be used in trade in Union goods consigned to, from or between special fiscal territories.

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

TITLE II

Notes

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

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

The forms shall be printed in green ink.

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

(4)A colour marking of the different copies shall be effected in the following manner on forms conforming to the specimens shown in Titles III and IV of this Annex:

— copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue,

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

(5)The copies on which the data contained in the forms shown in Titles III and IV of this Annex must appear by a self-copying process are shown in Title V, Chapter 1 of this Annex.

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

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

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

— copy 1 is kept by the authorities of the Member State in which export (dispatch) or Union transit formalities are completed,

— copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Union with a different fiscal regime,

— copy 3 is returned to the exporter after being stamped by the customs authority,

— copy 4 is kept by the office of destination upon completion of the Union transit operation or as the document providing evidence of the customs status of Union goods,

— copy 5 is the return copy for the Union transit procedure,

— copy 6 is kept by the authorities of the Member State in which import formalities are completed,

— copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Union with a different fiscal regime,

— copy 8 is returned to the consignee.

Various combinations are therefore possible, such as:

— export, outward processing or re-export: copies 1, 2 and 3,

— Union transit: copies 1, 4 and 5,

— customs procedures at import: copies 6, 7 and 8.

(9)In addition, according to Article 125, the customs status of Union goods can be proved by a written proof established on a copy 4.

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

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

(11)When, pursuant to Article 5 of this Annex, declarations for placing goods under a customs procedure, for re-export, or documents certifying the customs status of Union goods not being moved under the internal Union transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Union Customs Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Union transit procedure), except:

— the colour used for printing,