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

Provide information enabling the origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions related to the determination of origin to be met. In particular, the exact rule of origin applied and the origin envisaged for the goods shall be mentioned.

Indicate if the circumstances determining the acquisition of origin is to be treated as confidential information by using D.E. 43 03 010 271.

Indicate if the description of the operation or process is to be treated as confidential information by using D.E. 43 03 020 271.

43 05 …   Country of origin and legal framework

The country of origin as determined by the customs authority for the goods for which the decision is issued and an indication of the legal framework (non-preferential/preferential; reference to the agreement, convention, decision, regulation; other).

In case the preferential origin cannot be determined for the goods concerned, the term ‘non-originating’ and an indication of the legal framework should be mentioned in the BOI decision.

43 06 …   Justification of the assessment of the origin

Justification of the assessment of the origin by the customs authority (goods wholly obtained, last substantial transformation, sufficient working or processing, cumulation of origin, other).

43 07 …   Ex-works price

If required for the determination of the origin, it is a mandatory data element.

43 08 …   Materials used, country of origin, Combined Nomenclature code and value

If required for the determination of the origin, it is a mandatory data element.

43 09 …   Description of the processing required in order to obtain origin

If required for the determination of the origin, it is a mandatory data element.

43 10 …   Language

Indication of the language in which the BOI is issued.

43 11 …   Material provided by the applicant on the basis of which the BOI decision has been issued

Indication, whether the BOI decision has been issued on the basis of a description, brochures, photographs, samples or other documents provided by the applicant.

Indicate if the material provided is to be treated as confidential information by using D.E. 43 11 010 271.

43 12 …   Images

Where appropriate, any image(s) related to the determination of origin.

Indicate if the image provided is to be treated as confidential information by using D.E. 43 12 010 271.

43 13 …   Date of application

Date on which the competent customs authority referred to in Article 22(1) 3rd subparagraph of the Code has received the application.

43 14 …   End date of extended use

Only in cases where a period of extended use has been granted, indicate the end date of the period of time for which the BOI decision may still be used.

43 15 …   Invalidation reason

Only in cases where the BOI decision is invalidated before the normal end of its validity, indicate the invalidation reason by entering the relevant code.

43 16 …   Registration number of the application

Unique reference of the accepted application, assigned by the competent customs authority.

43 17 …   Type of transaction (BOI)

Indicate if the BOI application and the BOI decision relates to an import transaction or an export transaction by using the relevant code.

Group 63 –   Specific data requirements for the application and the decision for the Binding Valuation Information

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	BVI (new)
63 01 000 000	[NEW]	Legal basis for determining the customs value			A*
63 01 000 008	[NEW]			Code	A*
63 02 000 000	[NEW]	BVI scope			A
63 02 000 008	[NEW]			Code	A
63 03 000 000	[NEW]	Information on valuation method or criteria			A
63 03 000 009	[NEW]			Text	A
63 03 000 213	[NEW]			Indicator	A
63 03 010 000	[NEW]		Attachment		A
63 03 010 017	[NEW]			Identification number	A
63 03 010 207	[NEW]			Date	A
63 03 010 224	[NEW]			Document name	A
63 03 010 121	[NEW]			Description	A
63 03 010 269	[NEW]			Representation	A
63 03 010 270	[NEW]			Thumbnail representation	A
63 04 000 000	[NEW]	Confidentiality indicator			A
63 04 000 009	[NEW]			Text	A
63 05 000 000	[NEW]	Justification of the appropriate valuation method or criteria			A+
63 05 000 009	[NEW]			Text	A+
63 06 000 000	[NEW]	Date of application			A+
63 06 000 207	[NEW]			Date	A+
63 07 000 000	[NEW]	End date of extended use			A+
63 07 000 207	[NEW]			Date	A+
63 08 000 000	[NEW]	Invalidation reason			A+
63 08 000 008	[NEW]			Code	A+
63 09 000 000	[NEW]	Registration number of the application			A+
63 09 000 020	[NEW]			Country code	A+
63 09 000 205	[NEW]			Decision code type	A+
63 09 000 001	[NEW]			Reference number	A+
63 10 000 000	[NEW]	Language			A+
63 10 000 228	[NEW]			Language code	A+

63 01 …   Legal basis for determining the customs value

Indicate the provisions referring to the method of customs value or criteria, and the application thereof, to be used for determining the customs value of goods under particular circumstances by entering the relevant code.

63 02 …   BVI scope

Indicate the BVI scope by entering the relevant code.

63 03 …   Information on valuation method or criteria

The necessary information for providing the appropriate method of customs valuation or criteria, and the application thereof, to be used for determining the customs value of goods under particular circumstances shall be provided for this.

Furnish information enabling to provide the appropriate method of customs value or criteria, and the application thereof, to be used for determining the customs value of goods under particular circumstances.

The scope of information will depend on the subject of the application for the issue of a BVI decision. For example, when the acceptability of the transaction value method and/or the fulfilment of criteria for adding specific elements as referred to in Article 71 UCC to the price actually paid or payable (e.g., assists, licence fees) are to be considered by the customs authorities, particulars of a sale contract concerning the imported goods and/or contractual arrangements concerning elements forming the customs value are to be provided.

63 04 …   Confidentiality indicator

Application:

Indicate any particulars which the applicant wishes to be treated as confidential.

Any information, not designed as confidential, can be made accessible on a public BVI database and will be accessible on the internet once the decision is issued.

Decision:

This data field shall contain all the particulars which the applicant has marked as confidential in the BVI application as well as any information added by the customs authorities in the issuing Member State which these authorities consider to be confidential.

63 05 …   Justification of the appropriate valuation method or criteria

Provide here the justification of the appropriate method of customs valuation or criteria, and the application thereof, to be used for determining the customs value of goods under particular circumstances.

Indication of the relevant provisions of the Union customs legislation relating to the appropriate method of customs valuation or criteria, and the application thereof, to be used for determining the customs value under particular circumstances, together with the key facts concerning commercial arrangements regarding envisaged importation supporting the provided method of customs valuation or criteria, and the application thereof, to be used for determining the customs value.

63 06 …   Date of application

Date on which the competent customs authority referred to in Article 22(1), third subparagraph, of the Code has received the application.

63 07 …   End date of extended use

Only in cases where a period of extended use has been granted, indicate the end date of the period for which the BVI decision may still be used.

63 08 …   Invalidation reason

Only in cases where the BVI decision is invalidated before the normal end of its validity, indicate the invalidation reason by entering the relevant code.

63 09 …   Registration number of the application

Unique reference of the accepted application, assigned by the competent customs authority.

63 10 …   Language

Indication of the language in which the BVI is issued.

Group 44 –   Specific data requirements for the application and the authorisation for the status of authorised economic operator

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	AEO (2)
44 01 000 000	IV/1	Legal status of applicant			A*
44 01 000 244	IV/1			Free text	A*
44 02 000 000	IV/2	Date of establishment			A*
44 02 000 207	IV/2			Date	A*
44 03 000 000	IV/3	Role(s) of the applicant in the international supply chain			A*
44 03 000 008	IV/3			Code	A*
44 04 000 000	IV/4	Member States where customs related activities are carried out			A*
44 04 010 000	IV/4		Address		A*
44 04 010 020	IV/4			Country code	A*
44 04 010 019	IV/4			Street and number	A*
44 04 010 021	IV/4			Postcode	A*
44 04 010 022	IV/4			City	A*
44 04 020 000	IV/4		Type of facility		A*
44 04 020 244	IV/4			Free text	A*
44 05 000 000	IV/5	Border crossing information			A*
44 05 000 301	IV/5			Customs office code	A*
44 06 000 000	IV/6	Simplifications and facilitations already granted, security and safety certificates			A*
44 06 000 278	IV/6			Type of simplification / facilitation	A*
44 06 000 279	IV/6			Certificate identification number	A*
44 06 000 020	IV/6			Country code	A*
44 06 000 280	IV/6			Customs procedure code	A*
44 07 000 000	IV/7	Consent for the exchange of the information			A*
44 07 000 213	IV/7			Indicator	A*
44 07 000 281	IV/7			Transliterated name	A*
44 07 000 283	IV/7			Transliterated street and number	A*
44 07 000 284	IV/7			Transliterated postcode	A*
44 07 000 285	IV/7			Transliterated city	A*
44 07 000 286	IV/7			Email	A*
44 07 000 020	IV/7			Country code	A*
44 08 000 000	IV/8	Permanent Business Establishment (PBE)			A
44 08 000 016	IV/8			Name	A
44 08 000 019	IV/8			Street and number	A
44 08 000 020	IV/8			Country code	A
44 08 000 021	IV/8			Postcode	A
44 08 000 022	IV/8			City	A
44 08 000 230	IV/8			VAT number	A
44 09 000 000	IV/9	Office(s) where customs documentation is kept and accessible			A*
44 09 000 016	IV/9			Name	A*
44 09 000 019	IV/9			Street and number	A*
44 09 000 020	IV/9			Country code	A*
44 09 000 021	IV/9			Postcode	A*
44 09 000 022	IV/9			City	A*
44 10 000 000	IV/10	Place where the information about its general logistical management activities in the Union is kept or is accessible			A*
44 10 000 016	IV/10			Name	A*
44 10 000 019	IV/10			Street and number	A*
44 10 000 020	IV/10			Country code	A*
44 10 000 021	IV/10			Postcode	A*
44 10 000 022	IV/10			City	A*
44 11 000 000	IV/11	Business activities			A*
44 11 000 287	IV/11			NACE code	A*
44 11 010 000	IV/11		Description		A*
44 11 010 009	IV/11			Text	A*
44 12 000 000	NEW	Applicant size code			A*
44 12 000 288	NEW			Size code	A*
44 13 000 000	NEW	Correspondence address			A*
44 13 000 016	NEW			Name	A*
44 13 000 019	NEW			Street and number	A*
44 13 000 020	NEW			Country code	A*
44 13 000 021	NEW			Postcode	A*
44 13 000 022	NEW			City	A*
44 14 000 000	NEW	Application reference number			A+
44 14 000 020	NEW			Country code	A+
44 14 000 205	NEW			Decision code type	A+
44 14 000 001	NEW			Reference number	A+

44 01 …   Legal status of applicant

The legal status as mentioned in the document of establishment.

44 02 …   Date of establishment

With numbers – the day, month and year of establishment.

44 03 …   Role(s) of the applicant in the international supply chain

Using the relevant code, indicate the applicant’s role in the supply chain.

44 04 …   Member States where customs related activities are carried out

Enter the relevant country code(s). In case the applicant operates a storage facility or has other premises in another Member State, enter the address(es) and the type(s) of the facility(-ies) as well.

44 05 …   Border crossing information

Enter the reference number(s) of customs office(s) regularly used for border crossing. In case the applicant is a customs representative, provide the reference number(s) of the customs office(s) regularly used by this customs representative for border crossing.

44 06 …   Simplifications and facilitations already granted, security and safety certificates

Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement.

In case of simplifications already granted, indicate the type of simplification, the relevant customs procedure, and the authorisation number. In case of facilitations already granted, indicate the type of facilitation and the number of the certificate. In the case of approvals as regulated agent or known consignor, indicate the approval granted: regulated agent or known consignor and indicate the number of the approval. In case the applicant is the holder of an AEO-equivalent certificate issued in a third country, indicate the number of that certificate and the issuing country.

44 07 …   Consent for the exchange of the information

Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/ arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security.

Indicate (yes/no) whether the applicant is willing to agree to exchange the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security.

If the answer is yes, the applicant shall also provide information on the transliterated name and address of the company.

44 08 …   Permanent Business Establishment (PBE)

In case the application is submitted in accordance with Article 26(2), the PBE(s)’s full names and VAT identification number should be provided.

44 09 …   Office(s) where customs documentation is kept and accessible

Enter full address of the relevant office(s). In case there is another office responsible for providing all customs related documentation different from the one where it is kept, enter its full address as well.

44 10 …   Place where the information about its general logistical management activities in the Union is kept or is accessible

This data element shall only be used, where the competent customs authority may not be determined according to the third subparagraph of Article 22(1) of the Code. In such cases, enter full address of the relevant place.

44 11 …   Business activities

Enter information on the business activity of the applicant.

44 12 …   Applicant size code

Enter the code for the size of the applicant.

44 13 …   Correspondence address

Enter the particulars necessary for correspondence.

44 14…   Application reference number

The application reference number uniquely identifies the AEO application that has been accepted by the competent customs authority.

Group 45 –   Specific data requirements for the application and the authorisation for the simplification of the determination of amounts being part of the customs value of goods

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	CVA (3)
45 01 000 000	V/1	Subject and nature of the simplification			A
45 01 000 009	V/1			Text	A

45 01 …   Subject and nature of the simplification

Indicate on which elements to be added to or deducted from the price pursuant to Articles 71 and 72 of the Code or which elements forming part of the price actually paid or payable pursuant to Article 70(2) of the Code the simplification applies (e.g. Assists, Royalties, transport costs, etc.) followed by a reference to the calculation method used for the determination of the respective amounts.

Group 46 –   Specific data requirements for the application and the authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	CGU (4a)
46 01 000 000	VI/5	Total reference amount			A
46 01 000 295	VI/5			Amount value	A
46 01 000 296	VI/5			Amount currency	A
46 01 000 297	VI/5			Amount description	A
46 02 000 000	[NEW]	Reference amount per customs procedure			A
46 02 000 257	[NEW]			Procedure code	A
46 02 010 000	[NEW]		Application or decision reference number		C* B+
46 02 011 000	[NEW]		Decision reference number		A
46 02 011 020	[NEW]			Country code	A
46 02 011 205	[NEW]			Decision code type	A
46 02 011 001	[NEW]			Reference number	A
46 02 012 000	[NEW]		Application reference number		A
46 02 012 020	[NEW]			Country code	A
46 02 012 205	[NEW]			Decision code type	A
46 02 012 001	[NEW]			Reference number	A
46 02 020 000	VI/1		Amount of duty and other charges		A*
46 02 020 295	VI/1			Amount value	A*
46 02 020 296	VI/1			Amount Currency	A*
46 02 030 000	VI/2		Average period between placing under and discharge of the procedure		C*
46 02 030 289	VI/2			Type of average period	A*
46 02 030 290	VI/2			Number of average period	A*
46 02 040 000	[NEW]		Reference amount for existing customs debt for concerned customs procedure		A
46 02 040 295	[NEW]			Amount value	A
46 02 040 296	[NEW]			Amount currency	A
46 02 040 297	[NEW]			Amount description	C* B+
46 02 050 000	[NEW]		Reference amount for potential customs debt for concerned customs procedure		A
46 02 050 295	[NEW]			Amount value	A
46 02 050 296	[NEW]			Amount currency	A
46 02 050 297	[NEW]			Amount description	C* B+
46 02 060 000	[NEW]		Reference amount for concerned customs procedure per MS		A
46 02 060 298	[NEW]			MS	A
46 02 061 000	[NEW]		Reference amount for existing customs debt for concerned customs procedure per MS		A
46 02 061 295	[NEW]			Amount value	A
46 02 061 296	[NEW]			Amount currency	A
46 02 061 297	[NEW]			Amount description	C* B+
46 02 062 000	[NEW]		Reference amount for potential customs debt for concerned customs procedure per MS		A
46 02 062 295	[NEW]			Amount value	A
46 02 062 296	[NEW]			Amount currency	A
46 02 062 297	[NEW]			Amount description	C* B+
46 03 000 000	VI/6	Time-limit for payment			A
46 03 000 299	VI/6			Time-limit code	A
46 04 000 000	VI/3	Level of guarantee			A
46 04 000 291	VI/3			Level of guarantee code	A
46 04 000 244	VI/3			Free text	C* B+
46 05 000 000	VI/4	Form of the guarantee			C* B+
46 05 010 000	VI/4		Guarantee form		A
46 05 010 292	VI/4			Guarantee form	A
46 05 020 000	VI/4		Guarantor		A
46 05 020 016	VI/4			Name	A
46 05 020 019	VI/4			Street and number	A
46 05 020 020	VI/4			Country code	A
46 05 020 021	VI/4			Postcode	A
46 05 020 022	VI/4			City	A
46 05 030 000	VI/4		Free text description		A
46 05 030 244	VI/4			Free text	A
46 06 000 000	[NEW]	Amount to be guaranteed			A+
46 06 000 295	[NEW]			Amount value	A+
46 06 000 296	[NEW]			Amount currency	A+

46 01 …   Total reference amount

The total reference amount is equal to the sum of the reference amounts indicated per customs procedure – both for existing and potential debts.

Application:

Provide information on the reference amount covering all operations, declarations or procedures of the applicant, pursuant to Article 89(5) of the Code.

Authorisation:

Enter the reference amount covering all operations, declarations or procedures of the holder of the authorisation, pursuant to Article 89(5) of the Code.

If the reference amount established by the decision-taking customs authority is different than the one indicated in the application, justify the reasons for the difference.

46 02 …   Reference amount per customs procedure

Where applicable, the amounts shall be expressed in the currency of the issuing Member State.

46 02 010 … –   Application or decision reference number

If a reference number is provided, either the customs decision reference number or the application reference number shall be filled in, not both. Nevertheless both can remain empty.

46 02 020 … –   Amount of duty and other charges

Indicate the highest amount of duty and other charges applicable on any single consignment, relating to the recent 12-month period. If such information is not available, indicate the likely highest amount of duty and other charges applicable on any single consignment in the next 12-month-period.

46 02 030 … –   Average period between placing under and discharge of the procedure

Indicate the average period, calculated on the basis of the preceding 12-month-period, between the placing of goods under the customs procedure and the discharge of that procedure or, where applicable, between the placing of goods in temporary storage and the end of the temporary storage. This information shall only be provided where the comprehensive guarantee is to be used for placing goods under a special procedure or for the operation of a temporary storage facility.

46 02 040 … –   Reference amount for existing customs debt for concerned customs procedure

This data element is mandatory for customs procedure codes 01, 07, 40, 42, 43, 45, 61, 63 and 68. This data element cannot be filled in customs procedure codes 51, 80, XR, XS, XU and XX.

The reference amount for existing customs debt is equal to the sum of reference amount for existing customs debt indicated per Member State. This applies only when the split of the reference amount per Member State is given.

46 02 050 … –   Reference amount for potential customs debt for concerned customs procedure

This is mandatory for customs procedure codes 46, 48, 51, 80, XR, XS, XU, XX, 44 and 53. This cannot be filled in for customs procedure codes 01, 07, 40, 42, 43, 45, 61, 63 and 68.

The reference amount for potential customs debt is equal to the sum of reference amount for potential customs debt indicated per Member State. This applies only when the split of the reference amount per Member State is given.

46 02 060 … –   Reference amount for concerned customs procedure per MS

In case of multi-MS decision, this is mandatory for all customs procedures – except for code 80, for which it is forbidden. In case of single-MS decision, the use of this data element is forbidden.

This data element shall not be completed where the authorisation to provide comprehensive guarantee will be used only for placing the goods under transit procedure as comprehensive guarantee authorisations for transit procedures must always be valid in all Member States and in other Common Transit Convention signatory countries.

46 02 061 … –   Reference amount for existing customs debt for concerned customs procedure per MS

This data element is mandatory for customs procedure codes 01, 07, 40, 42, 43, 45, 61, 63 and 68. This cannot be filled in customs procedure codes 51, 80, XR, XS, XU and XX.

46 02 062 … –   Reference amount for potential customs debt for concerned customs procedure per MS

This is mandatory for customs procedure codes 46, 48, 51, 80, XR, XS, XU, XX, 44 and 53. This cannot be filled in for customs procedure codes 01, 07, 40, 42, 43, 45, 61, 63 and 68.

46 03 …   Time-limit for payment

This field is mandatory in case of release for free circulation or end-use (customs procedure codes 01, 07, 40, 42, 43, 44, 45, 48, 61, 63 and 68).

Where the comprehensive guarantee is provided to cover the import or export duty payable in case of release for free circulation or end-use, indicate, whether the guarantee will cover:

• — Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code,

• — Deferred payment.

46 04 …   Level of guarantee

If at least one reference amount related to existing and/or potential customs debts is provided in the application/authorisation, then a level of guarantee related to existing and/or potential customs debts must be provided.

Indicate whether the level of the guarantee which is to cover the existing customs debts and, where applicable, other charges is 100 % or 30 % of the relevant part of the reference amount and/or whether the level of the guarantee which is to cover the potential customs debts and, where applicable, other charges is 100 %, 50 %, 30 % or 0 % of the relevant part of the reference amount.

The authorising customs authority may provide comments, if applicable.

46 05 …   Form of the guarantee

46 05 010 …   Guarantee form

Indicate which form the guarantee will take.

46 05 020 …   Guarantor

Application:

In case the guarantee is provided in form of an undertaking by a guarantor, indicate the full name and address details of the guarantor.

Decision:

The element shall be filled in if the Form of the guarantee is an Undertaking by a guarantor already applicable at the moment of the decision is granted and only if the data element is used by the issuing Member State. Otherwise, it shall not be filled in.

46 06 …   Amount to be guaranteed

The ‘Amount to be Guaranteed’ is a computed element, it shall be computed as follows: Sum (Reference amount for existing debts) × (Level of guarantee for existing debts) + Sum (Reference amount for potential debts) × (Level of guarantee for potential debts). The decision taking customs authority might decide to edit the computed value in the decision.

Group 47 –   Specific data requirements for the application and the authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	DPO (4b)
47 01 000 000	VII/1	Type of deferment of payment			A
47 01 000 002	VII/1			Type	A
47 02 000 000	NEW	Aggregation period			B+
47 02 000 298	NEW			MS	A+
47 02 000 002	NEW			Type	A+
47 02 000 009	NEW			Text	A+

47 01 …   Type of deferment of payment

Indicate the way how the applicant wishes to apply the deferment of payment of the duty payable.

Article 110 , point (b), of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days.

Article 110 , point (c), of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with Article 105(1), second subparagraph, of the Code.

47 02 …   Aggregation period

Insert data element for the aggregation period of all amounts of import or export duty entered in the accounts (the calendar week, calendar month or the calendar days.

When the number of days in the periods referred to in Article 111(3) and (4) of the Code is an odd number provide the number of days of the periods.

Group 48 –   Specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	RRM (4c)
48 01 000 000	VIII/1	Title for recovery			A
48 01 000 300	VIII/1			Title	A
48 02 000 000	VIII/2	Customs office where the customs debt was notified			A
48 02 000 301	VIII/2			Customs office code	A
48 03 000 000	VIII/3	Customs office responsible for the place where the goods are located			A
48 03 000 301	VIII/3			Customs office code	A
48 04 000 000	VIII/4	Comments of the customs office responsible for the place where the goods are located			A+
48 04 000 009	VIII/4			Text	A+
48 05 000 000	VIII/5	Customs procedure (request for prior completion of formalities)			A
48 05 000 257	VIII/5			Procedure code	A
48 05 000 213	VIII/5			Indicator	A
48 05 010 000	VIII/5		Decision reference number		A
48 05 010 020	VIII/5			Country code	A
48 05 010 205	VIII/5			Decision code type	A
48 05 010 001	VIII/5			Reference number	A
48 06 000 000	VIII/6	Customs value			A
48 06 000 012	VIII/6			Currency	A
48 06 000 014	VIII/6			Amount	A
48 07 000 000	VIII/7	Amount of import or export duty to be repaid or remitted of			A
48 07 000 012	VIII/7			Currency	A
48 07 000 014	VIII/7			Amount	A
48 08 000 000	VIII/8	Type of import or export duty			A
48 08 000 302	VIII/8			Union codes	A
48 08 000 303	VIII/8			National codes	A
48 09 000 000	VIII/9	Legal basis			A
48 09 000 304	VIII/9			Legal basis code	A
48 10 000 000	VIII/10	Use or destination of goods			A+
48 10 000 009	VIII/10			Text	A+
48 11 000 000	VIII/11	Time-limit for completion of formalities			A+
48 11 000 305	VIII/11			Number of days	A+
48 12 000 000	VIII/12	Statement of the decision-taking customs authority			A+
48 12 000 009	VIII/12			Text	A+
48 13 000 000	VIII/13	Description of the grounds for repayment or remission			A
48 13 000 009	VIII/13			Text	A
48 14 000 000	VIII/14	Bank and account details			A*
48 14 000 009	VIII/14			Text	A*

48 01 …   Title for recovery

Enter the MRN of the customs declaration or reference to any other document which gave rise to notification of the import or export duty, the repayment or remission of which is requested.

48 02 …   Customs office where the customs debt was notified

Enter the identifier of the customs office where the import or export duty to which the application refers, was notified.

In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.

48 03 …   Customs office responsible for the place where the goods are located

This information shall only be provided if it is different than the customs office indicated in D.E. 48 02 … (Customs office where the customs debt was notified).

Enter the identifier of the customs office concerned.

In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.

48 04 …   Comments of the customs office responsible for the place where the goods are located

This data element shall be completed in cases, where repayment or remission is subject to destruction, abandonment to the State, or placement under a special procedure or the export procedure of an article, but the corresponding formalities are completed only for one or more parts or components of that article.

In this case, enter the quantity, nature and value of the goods which are to remain in the customs territory of the Union.

Where the goods are for delivery to a charity, enter the name and full address, including postal code, if any, of the entity concerned.

48 05 …   Customs procedure (request for prior completion of formalities)

Except in the cases referred to in Article 116(1), first subparagraph, point (a), enter the relevant code of the customs procedure under which the applicant wishes to place the goods.

Where the customs procedure is subject to an authorisation, enter the identifier of the authorisation concerned.

Indicate, if prior completion of formalities is requested.

48 06 …   Customs value

Indicate the customs value of the goods.

48 07 …   Amount of import or export duty to be repaid or remitted

Using the relevant code for the national currency, enter the amount of the import or export duty to be repaid or remitted.

48 08 …   Type of import or export duty

Using the relevant codes, enter the type of the import or export duty to be repaid or remitted.

48 09 …   Legal basis

Using the relevant code, enter the legal basis of the application or of the decision for the repayment or remission of the import or export duty.

48 10 …   Use or destination of goods

Enter information on the use to which the goods may be put or the destination to which they may be sent, depending on the possibilities available in the particular case under the Code and where appropriate on the basis of a specific authorisation by the decision-taking customs authority.

48 11 …   Time-limit for completion of formalities

Indicate in days the time-limit for completion of the formalities to which repayment or remission of the import or export duty is subject.

48 12 …   Statement of the decision-taking customs authority

If applicable, the decision taking customs authority shall indicate that the import or export duty will not be repaid or remitted until the implementing customs office has informed the decision-taking customs authority that the formalities to which repayment or remission is subject have been completed.

48 13 …   Description of the grounds for repayment or remission

Application:

Detailed description of the justification that forms the basis of the request for remission or repayment of the import or export duty.

This data element needs to be completed in all cases where the information cannot be derived from elsewhere in the application.

Decision:

Where the grounds for the repayment or remission of the import or export duty are different for the decision from those of the application, detailed description of the justification that forms the basis of the decision.

48 14 …   Bank and account details

If applicable, enter the bank-account details where the import or export duty shall be repaid or remitted.

Group 49 –   Specific data requirements for the application and the authorisation for the operation of temporary storage facilities

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	TST (5)
49 01 000 000	IX/1	Movement of goods			A
49 01 000 306	IX/1			Legal base code	A
49 01 000 229	IX/1			EORI number	A
49 01 000 020	IX/1			Country code	A
49 01 000 240	IX/1			Type of location code	A
49 01 000 046	IX/1			Qualifier of identification	A
49 01 010 000	IX/1		Coded identification		A
49 01 010 242	IX/1			Identification of location	A
49 01 010 053	IX/1			Additional identifier	A
49 01 020 000	IX/1		Address		A
49 01 020 016	IX/1			Name	A
49 01 020 019	IX/1			Street and number	A
49 01 020 020	IX/1			Country code	A
49 01 020 021	IX/1			Postcode	A
49 01 020 022	IX/1			City	A

49 01 …   Movement of goods

Indicate the legal basis for the movement of the goods.

Indicate the address of the destination temporary storage facility or facilities.

If the movement of goods is planned to take place pursuant to Article 148(5), point (c), of the Code, enter the EORI number of the holder of the authorisation to operate the destination temporary storage facility or facilities.

Group 50 –   Specific data requirements for the application and the authorisation of regular shipping service

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	RSS (6a)
50 01 000 000	X/1	Member State(s) concerned by the regular shipping service			A
50 01 000 307	X/1			Qualifier	A
50 01 000 020	X/1			Country code	A
50 02 000 000	X/2	Name of vessels			C* B+
50 02 000 308	X/2			Name of vessel	C* B+
50 02 000 309	X/2			IMO number of vessel	C* B+
50 03 000 000	X/3	Ports of call			C* B+
50 03 000 301	X/3			Customs office code	C* B+
50 04 000 000	X/4	Undertaking			A*
50 04 000 213	X/4			Indicator	A*
50 05 000 000	NEW	Customs office of the port			C*
50 05 000 301	NEW			Customs office code	C*

50 01 …   Member State(s) concerned by the regular shipping service

Indicate the involved and the potentially involved Member State(s) concerned.

50 02 …   Name of vessels

Enter the relevant information on the vessels assigned to the regular shipping service.

50 03 …   Ports of call

Enter the reference to the customs offices responsible for the ports of call of the vessels assigned or foreseen to be assigned to the regular shipping service.

50 04 …   Undertaking

Indicate whether the applicant undertakes:

• — to communicate to the decision-taking customs authority the information referred to in Article 121(1), and

• — that on the routes of the regular shipping services, no calls will be made at any port in a territory outside the customs territory of the Union or at any free zone in a Union port, and that no transhipments of goods will be made at sea.

50 05 …   Customs office of the port

Enter the reference to the customs office responsible for the first port of call of the vessels foreseen to start the regular shipping service.

Group 51 –   Specific data requirements for the application and the authorisation for the status of authorised issuer

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	ACP (6b)
51 01 000 000	XI/1	Customs office(s) responsible for the registration of the proof of the customs status of Union goods			A+
51 01 000 301	XI/1			Customs office code	A+

51 01 …   Customs office(s) responsible for the registration of the proof of the customs status of Union goods

Indicate the customs office(s) to which the authorised issuer shall transmit the proof of the customs status of Union goods for the purpose of its registration, only in the cases where both of the following are applicable:

• — Article 128(1), point (a), and

• — Article 128(2).

Group 52 –   Specific data requirements for the application and the authorisation to use simplified declaration

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	SDE (7a)
52 01 000 000	XII/1	Time-limit for the submission of a supplementary declaration			A+
52 01 000 305	XII/1			Number of days	A+
52 02 000 000	XII/2	Subcontractor			A [22] [23]
52 02 000 016	XII/2			Name	A [22] [23]
52 02 000 019	XII/2			Street and number	A [22] [23]
52 02 000 020	XII/2			Country code	A [22] [23]
52 02 000 021	XII/2			Postcode	A [22] [23]
52 02 000 022	XII/2			City	A [22] [23]
52 03 000 000	XII/3	Subcontractor identification			A [2]
52 03 000 229	XII/3			EORI number	A [2]

52 01 …   Time-limit for the submission of a supplementary declaration

If applicable, the authorising customs authority shall determine the respective time-limit expressed in days.

52 02 …   Subcontractor

If applicable, enter the name and address of the subcontractor.

52 03 …   Subcontractor identification

Enter the EORI number of the person concerned.

Group 53 –   Specific data requirements for the application and the authorisation for centralised clearance

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	CCL (7b)
53 01 000 000	XIII/1	Companies involved in the authorisation in other Member States			A [24]
53 01 000 016	XIII/1			Name	A [24]
53 01 000 019	XIII/1			Street and number	A [24]
53 01 000 020	XIII/1			Country code	A [24]
53 01 000 021	XIII/1			Postcode	A [24]
53 01 000 022	XIII/1			City	A [24]
53 02 000 000	XIII/2	Companies involved in the authorisation in other Member States identification			A
53 02 000 229	XIII/2			EORI number	A
53 03 000 000	XIII/3	Customs office(s) of presentation			A
53 03 000 301	XIII/3			Customs office code	A
53 04 000 000	XIII/4	Identification of the VAT, excise and statistical authorities			C* A+
53 04 000 016	XIII/4			Name	C* A+
53 04 000 019	XIII/4			Street and number	C* A+
53 04 000 020	XIII/4			Country code	C* A+
53 04 000 021	XIII/4			Postcode	C* A+
53 04 000 022	XIII/4			City	C* A+
53 05 000 000	XIII/5	Method of VAT payment			A+
53 05 000 310	XIII/5			Method indicator	A+
53 05 000 298	XIII/5			MS	A+
53 06 000 000	XIII/6	Tax representative			A
53 06 000 016	XIII/6			Name	A
53 06 010 000	XIII/7		Identification		A
53 06 010 230	XIII/7			VAT number	A
53 06 020 000	XIII/6		Address		A
53 06 020 019	XIII/6			Street and number	A
53 06 020 020	XIII/6			Country code	A
53 06 020 021	XIII/6			Postcode	A
53 06 020 022	XIII/6			City	A
53 08 000 000	XIII/8	Tax representative status code			A
53 08 000 002	XIII/8			Type	A
53 09 000 000	XIII/9	Person responsible for excise formalities			A [24]
53 09 000 016	XIII/9			Name	A [24]
53 09 010 000	XIII/9		Particulars		A [24]
53 09 010 019	XIII/9			Street and number	A [24]
53 09 010 020	XIII/9			Country code	A [24]
53 09 010 021	XIII/9			Postcode	A [24]
53 09 010 022	XIII/9			City	A [24]
53 09 020 000	XIII/10		Identification		A
53 09 020 229	XIII/10			EORI number	A

53 01 …   Companies involved in the authorisation in other Member States

If applicable, enter the name and address of the companies concerned.

53 02 …   Companies involved in the authorisation in other Member States identification

If applicable, enter the EORI number of the companies concerned.

53 03 …   Customs office(s) of presentation

Indicate the customs office(s) concerned.

53 04 …   Identification of the VAT, excise and statistical authorities

Enter the name and address of the VAT, excise and statistical authorities in the Member States involved in the authorisation and indicated under D.E. 31 04 … (Geographical validity – Union).

53 05 …   Method of VAT payment

The participating Member States’ shall specify their respective requirements regarding the submission of the import VAT data, indicating the applicable method for the payment of VAT.

53 06 …   Tax representative

Enter the name and address of the tax representative of the applicant in the Member State of presentation.

53 06 010 …   Tax representative / Identification

Enter the VAT number of the tax representative of the applicant in the Member State of presentation. If no tax representative is appointed, the VAT number of the applicant shall be provided.

53 08 …   Tax representative status code

Indicate whether the applicant will act on his own behalf in fiscal matters or will appoint a tax representative in the Member State of presentation.

53 09 …   Person responsible for excise formalities

Enter the name and address of the person liable for the payment or submission of guarantee of excise duties.

53 09 020 …   Person responsible for excise formalities / Identification

Enter the EORI number of the person concerned, if that person has a valid EORI number and it is available to the applicant.

Group 54 –   Specific data requirements for the application and the authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	EIR (7c)
54 01 000 000	XIV/1	Waiver of the presentation notification			A
54 01 000 213	XIV/1			Indicator	A
54 01 000 009	XIV/1			Text	A
54 02 000 000	XIV/2	Waiver of pre-departure declaration			A
54 02 000 009	XIV/2			Text	A
54 03 000 000	XIV/3	Customs office responsible for the place where the goods are available for controls			C* A+
54 03 000 301	XIV/3			Customs office code	C* A+
54 04 000 000	XIV/4	Deadline for submitting the particulars of the complete customs declaration			A+
54 04 000 305	XIV/4			Number of days	A+

54 01 …   Waiver of the presentation notification

Application:

Indicate (yes/no) whether the trader wishes to benefit from a notification waiver of the availability of the goods for customs controls. If yes, specify the reasons.

Decision:

In case the authorisation does not provide for the notification waiver, the authorising customs authority shall determine the time limit between the receipt of the notification and the release of the goods.

54 02 …   Waiver of pre-departure declaration

Application:

If the application concerns export or re-export, provide evidence that the conditions laid down in Article 263(2) of the Code are met.

Authorisation:

If the authorisation concerns export or re-export, state reasons why a waiver should apply in accordance with Article 263(2) of the Code.

54 03 …   Customs office responsible for the place where the goods are available for controls

Enter the identifier of the customs office concerned.

54 04 …   Deadline for submitting the supplementary declaration

The decision-taking customs authority shall set out, in the authorisation, a time-limit for the holder of the authorisation to send the particulars of the supplementary declaration to the supervising customs office.

The time-limit shall be expressed in days.

Group 55 –   Specific data requirements for the application and the authorisation for self-assessment

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	SAS (7d)
55 01 000 000	XV/1	Identification of formalities and controls to be delegated to the economic operator			A+
55 01 000 009	XV/1			Text	A+

55 01 …   Identification of formalities and controls to be delegated to the economic operator

Indicate the conditions under which the controlling of the compliance with prohibitions and restrictions, as specified in D.E. 6/1 Prohibitions and restrictions may be carried out by the holder of the authorisations.

Group 56 –   Specific data requirements for the application and the authorisation for the status of authorised weigher of bananas

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	AWB (7e)
56 01 000 000	XVI/1	Economic activity			A
56 01 000 002	XVI/1			Type	A
56 02 000 000	XVI/2	Weighing equipment			A
56 02 000 009	XVI/2			Text	A
56 03 000 000	XVI/3	Additional guarantees			A
56 03 000 009	XVI/3			Text	A
56 04 000 000	XVI/4	Advanced notification to customs authorities			A
56 04 000 009	XVI/4			Text	A

56 01 …   Economic activity

Indicate the economic activity related to the trade of fresh bananas.

56 02 …   Weighing equipment

Provide the description of the weighing equipment.

56 03 …   Additional guarantees

Appropriate proof as recognised in accordance with the applicable national law that:

• — only machines that are properly calibrated and conform to the relevant technical standards ensuring precise establishment of the net weight of bananas,

• — weighing of bananas is performed only by authorised weighers at places supervised by the customs authorities,

• — the net weight of bananas, the origin and packaging of bananas as well as the time of weighing and the place of unloading are immediately reflected in the banana weighing certificate upon weighing,

• — bananas have been weighed in accordance with the procedure set out in Annex 61-03 to Implementing Regulation (EU) 2015/2447,

• — the results of weighing are immediately put in the weighing certificate as required by the customs legislation of the Union.

56 04 …   Advanced notification to customs authorities

Provide the type of notification and copy of a notification.

Group 57 –   Specific data requirements for the application and the authorisation for the use of the inward processing procedure

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	IPO (8a)
57 01 000 000	XVII/1	Prior exportation (IP EX/IM)			A
57 01 000 213	XVII/1			Indicator	A
57 01 000 311	XVII/1			Time limit	A
57 02 000 000	XVII/2	Release for free circulation by use of bill of discharge			A
57 02 000 213	XVII/2			Indicator	A

57 01 …   Prior exportation

Indicate (‘yes/no’) whether it is planned to export processed products obtained from equivalent goods before the import of the goods they are replacing (IP EX/IM). If yes, indicate the suggested period expressed in months within which the non-Union goods should be declared for inward processing taking account of the time required for procurement of the goods and their transport to the Union.

57 02 …   Release for free circulation by use of bill of discharge

Indicate (‘yes/no’) whether the processed products or goods placed under the inward processing IM/EX procedure are deemed to have been released for free circulation if they have not been placed under a subsequent customs procedure or re-exported on expiry of the period for discharge, and the customs declaration for release for free circulation shall be deemed to have been lodged and accepted and release granted on the date of expiry of the period for discharge.

Group 58 –   Specific data requirements for the application and the authorisation for the use of the outward processing procedure

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	OPO (8b)
58 01 000 000	XVIII/1	Standard exchange system			A
58 01 000 213	XVIII/1			Indicator	A
58 01 000 312	XVIII/1			Type of standard exchange system	A
58 01 000 009	XVIII/1			Text	A
58 02 000 000	XVIII/2	Replacement products			A
58 02 000 106	XVIII/2			Commodity code	A
58 02 000 121	XVIII/2			Description	A
58 02 000 008	XVIII/2			Code	A
58 02 000 009	[NEW]			Text	A
58 03 000 000	XVIII/3	Prior import of replacement products			A [30]
58 03 000 213	XVIII/3			Indicator	A [30]
58 03 000 311	XVIII/3			Time limit	A [30]
58 04 000 000	XVIII/4	Prior import of processed products (OP IM/EX)			A [31]
58 04 000 213	XVIII/4			Indicator	A [31]
58 04 000 311	XVIII/4			Time limit	A [31]

58 01 …   Standard exchange system

Application:

In case of repair of goods, an imported product (replacement product) may replace a processed product (so-called standard exchange system).

Indicate (‘yes/no’) whether it is intended to use the standard exchange system. If yes, enter the relevant code(s).

Authorisation:

Specify the measures to establish that the conditions for the standard exchange system are met.

58 02 …   Replacement products

Where it is planned to use the standard exchange system (only possible in case of repair), state the 8-digit Combined Nomenclature code, commercial quality and technical characteristics of the replacement products to enable the customs authorities to make the necessary comparison between temporary export goods and the replacement products. For this comparison, use at least one of the relevant codes provided for in relation with D.E. 58 02 000 008. For any textual information use D.E. 58 02 000 009 to specify that information.

58 03 …   Prior import of replacement products

Indicate (‘yes/no’) whether it is planned to import replacement products prior to the export of the defective products. If yes, indicate the period in months within which the Union goods should be declared for outward processing.

58 04 …   Prior import of processed products (OP IM/EX)

Indicate (‘yes/no’) whether it is planned to import processed products obtained from equivalent goods prior to the placement of Union goods under outward processing. If yes, indicate the period in months within which the Union goods should be declared for outward processing taking account of the time required for procurement of the Union goods and their transport of the office of export.

Group 59 –   Specific data requirements for the application and the authorisation for the operation of storage facilities for the customs warehousing of goods

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	CWx (8e)
59 01 000 000	XIX/1	Temporary removal			A
59 01 000 213	XIX/1			Indicator	A
59 01 000 009	XIX/1			Text	A
59 02 000 000	XIX/2	Loss rate			A
59 02 000 009	XIX/2			Text	A

59 01 …   Temporary removal

Application:

Indicate (‘yes/no’) whether it is planned to remove temporarily goods placed under the customs warehousing procedure from the customs warehouse. Provide all the necessary details deemed relevant for the temporary removal of goods.

A request for temporary removal may also be submitted to the decision-taking customs authority at a later stage once the application was accepted and the authorisation for the operation of storage facilities was granted.

Authorisation:

Specify the conditions under which the removal of the goods placed under the customs warehousing procedure can be carried out. If the request is rejected, specify the grounds for rejection.

59 02 …   Loss rate

Give details, where appropriate, of loss rate(s).

Group 60 –   Specific data requirements for the application and the authorisation for the status of authorised consignor for Union transit

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	ACR (9b)
60 01 000 000	XX/1	Identification measures			A+
60 01 000 009	XX/1			Text	A+
60 01 010 000	XX/1		Decision reference number		A+
60 01 010 020	XX/1			Country code	A+
60 01 010 205	XX/1			Decision code type	A+
60 01 010 001	XX/1			Reference number	A+
60 02 000 000	XX/2	Comprehensive guarantee			A
60 02 000 213	XX/2			Indicator	A
60 02 010 000	XX/2		Decision reference number		A
60 02 010 020	XX/2			Country code	A
60 02 010 205	XX/2			Decision code type	A
60 02 010 001	XX/2			Reference number	A
60 02 020 000	NEW		Application reference number		A*
60 02 020 020	NEW			Country code	A*
60 02 020 205	NEW			Decision code type	A*
60 02 020 001	NEW			Reference number	A*

60 01 …   Identification measures

Details of the identification measures to be applied by the authorised consignor. Where the authorised consignor has been granted an authorisation for use of seals of a special type in accordance with Article 233(4), point (c), of the Code, the decision-taking customs authority may prescribe the use of such seals as the identification measure. The reference number of the decision for use of seals of special type shall be indicated.

60 02 …   Comprehensive guarantee

Application:

Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver. If the respective authorisation has not yet been granted, indicate the registration number of the application.

Authorisation:

Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver.

Group 61 –   Specific data requirements for the application and the authorisation to use of seals of a special type

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	SSE (9d)
61 01 000 000	XXI/1	Type of seal			A
61 01 000 009	XXI/1			Text	A

61 01 …   Type of seal

Application:

Enter all the details on the seal (e.g. model, manufacturer, proof of certification by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers’ Mechanical Seals’).

Decision:

Confirmation by the decision taking customs authority that the seal meets the essential characteristics and complies with the required technical specifications and that the use of the seals of a special type is documented, i.e. that an audit trail is established and has been approved by the competent authorities.

Group 62 –   Specific data requirements for the application and the authorisation for the use of an electronic transport document as customs declaration

D.E. No	Old D.E. No.	Data element / class name	Data sub-element / sub-class name	Data sub-element / attribute name	ETD (9f)
62 01 000 000	NEW	Involved (handling) agent			A
62 01 000 318	NEW			Name of port or airport	A
62 01 000 319	NEW			Customs Office involved	A
62 01 010 000	NEW		Handling Agent		A
62 01 010 016	NEW			Name	A
62 01 010 134	NEW			Identification	A
62 01 020 000	NEW		Handling Agent Address		A
62 01 020 019	NEW			Street and number	A
62 01 020 020	NEW			Country code	A
62 01 020 021	NEW			Postcode	A
62 01 020 022	NEW			City	A

62 01 …   Involved (handling) agent

Enter all the details on the involved (handling) agent, including the name of port or airport and the reference of the customs office involved.

ANNEX B

COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS REFERRED TO IN ARTICLE 2(2)

TITLE I

DATA REQUIREMENTS

CHAPTER 1

Introductory notes to the data requirements table

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

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

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

• (4)The ‘A’, ‘B’ or ‘C’ symbols defined in Chapter 2, Section 3 may be complemented by conditions or clarifications listed in the footnotes attached to the data requirements tables of Chapter 3, Section 1 to 12 below.

• (5)If the Member State of acceptance of the customs declaration allows, a customs declaration (columns series B and H) or a simplified declaration (columns series C and I) can include items of goods which are subject to different procedure codes, providing that these procedure codes all use the same dataset as defined in Chapter 3 and belong to the same column of the matrix as defined in Chapter 2. However, the possibility to have different requested procedure codes, shall not be used for customs declarations lodged in the context of centralised clearance where more than one Member State is involved pursuant to Article 179 of the Code.

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

• (7)The exit or entry summary declaration that must be lodged for goods leaving or entering the customs territory of the Union contains the information detailed in columns A1 and A2 and F10 to F51 of the data requirement table of Chapter 3 below, for each of the situations or modes of transport concerned.

• (8)The use within this annex of the words entry and exit summary declarations refer respectively to the entry and exit summary declarations provided for under Articles 5(9) and 5(10) of the Code.

• (9)Columns A2, F30, F31, F32, F33 and F34 of the data requirements Table of Chapter 3 below cover the required data which is provided to customs authorities primarily for safety and security risk-analysis purposes prior to departure, arrival or loading of express consignments.

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

• (11)Where column F50 of the data requirements Table of Chapter 3, Section 9 below applies to road transport, it also covers cases of multimodal transport, unless otherwise provided in Title II.

• (12)The simplified declarations referred to in Article 166 of the Code contain the information detailed in columns C1 and I1.

• (13)The reduced list of data elements provided for procedures in columns C1 and I1 does not limit or influence the requirements set out for the procedures in the other columns of the data requirements table, notably in respect of the information to be provided in supplementary declarations.

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

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

• (16)Where an EORI number was assigned to a party it shall be declared. Parties shall make their EORI number available to the declarant.

• (17)For the application of the entry formalities, when a straight bill of lading was issued, the goods item and goods shipment information shall be deemed to be declared at the house consignment level.

CHAPTER 2

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Section 1

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