Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

Qualifier	Identifier	Description
T	Postcode address	Use the postal code with or without house number for the location concerned.
U	UN/LOCODE	UN/LOCODE as referred to in introductory note 13 number 4.
V	Customs office identifier	Use the codes specified under D.E. 1701000000 Customs office of exit
W	GNSS coordinates	Decimal degrees with negative numbers for South and West. Examples: 44.424896°/8.774792° or 50.838068° / 4.381508°
X	EORI number	Use the identification number as specified in the description for D.E. 13 01 017 000 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned.
Y	Authorisation number	Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned.
Z	Address	Enter the address of the location concerned.

In case code ‘X’ (EORI number) or ‘Y’ (authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.

16 17 000 000

*Prescribed itinerary

The relevant codes are given below:

Code	Description
0	Goods are not moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary
1	Goods shall be moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary

17 01 000 000

Customs office of exit

17 01 001 000 Reference number

Use (an8) codes structured as follows:

• — the first two characters (a2) serve to identify the country by means of the GEONOM code as referred to in introductory note 13 number 3,

• — the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted: The first three characters (an3) would be taken up by the UN/LOCODE location name and the last three by a national alphanumericsubdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.

19 01 000 000 Container indicator

The relevant codes are given below:

Code	Description
0	Goods not transported in containers
1	Goods transported in containers

19 03 000 000

Mode of transport at the border

The codes applicable are given below:

Code	Description
1	Maritime transport
2	Rail transport
3	Road transport
4	Air transport
5	Mail (Active mode of transport unknown)
7	Fixed transport installations
8	Inland waterway transport
9	Other mode of transport (i.e. own propulsion)

19 05 000 000

Departure transport means

19 05 061 000 *Type of identification*

The codes applicable are given below:

Code	Description
10	IMO ship identification number
11	Name of the sea-going vessel
20	Wagon number
21	Train number
30	Registration number of the road vehicle
31	Registration number of the road trailer
40	IATA flight number
41	Registration number of the aircraft
80	European Vessel Identification Number (ENI code)
81	Name of the inland waterways vessel

19 07 000 000

Transport Equipment

19 07 064 000 Container size and type identification

The following codes shall be used:

Code	Description
1	Dime coated tank
2	Epoxy coated tank
6	Pressurised tank
7	Refrigerated tank
9	Stainless steel tank
10	Non-working reefer container 40 feet
12	Europallet – 80 × 120 cm
13	Scandinavian pallet – 100 × 120 cm
14	Trailer
15	Non-working reefer container 20 feet
16	Exchangeable pallet
17	Semi-trailer
18	Tank container 20 feet
19	Tank container 30 feet
20	Tank container 40 feet
21	Container IC 20 feet, owned by InterContainer, a European railway subsidiary
22	Container IC 30 feet, owned by InterContainer, a European railway subsidiary
23	Container IC 40 feet, owned by InterContainer, a European railway subsidiary
24	Refrigerated tank 20 feet
25	Refrigerated tank 30 feet
26	Refrigerated tank 40 feet
27	Tank container IC 20 feet, owned by InterContainer, a European railway subsidiary
28	Tank container IC 30 feet, owned by InterContainer, a European railway subsidiary
29	Tank container IC 40 feet, owned by InterContainer, a European railway subsidiary
30	Refrigerated tank IC 20 feet, owned by InterContainer, a European railway subsidiary
31	Temperature controlled container 30 feet
32	Refrigerated tank IC 40 feet, owned by InterContainer, a European railway subsidiary
33	A movable case with a length less than 6,15 metres
34	A movable case with a length between 6,15 metres and 7,82 metres
35	A movable case with a length between 7,82 metres and 9,15 metres
36	A movable case with a length between 9,15 metres and 10,90 metres
37	A movable case with a length between 10,90 metres and 13,75 metres
38	Totebin
39	Temperature controlled container 20 feet
40	Temperature controlled container 40 feet
41	Non working refrigerated (reefer) container 30 feet
42	Dual trailers
43	20 feet IL container (open top)
44	20 feet IL container (closed top)
45	40 feet IL container (closed top)

19 07 065 000 Container packed status

The following codes shall be used:

Code	Description	Meaning
A	Empty	Indicates that the container is empty.
B	Not empty	Indicates that the container is not empty.

19 07 066 000 Container supplier type code

The following codes shall be used:

Code	Description
1	Shipper supplied
2	Carrier supplied

99 02 000 000 Guarantee type

The codes applicable are given below:

Code	Description
0	For guarantee waiver (Article 95(2) of the Code)
1	For comprehensive guarantee (Article 89(5) of the Code)
2	For individual guarantee in the form of an undertaking by a guarantor (Article 92(1), point (b) of the Code)
3	For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1), point (a) of the Code)
4	For individual guarantee in the form of vouchers (Article 92(1), point (b) of the Code and Article 160)
5	For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations (Article 89(9) of the Code)
8	For guarantee not required for certain public bodies (Article 89(7) of the Code)
B	For guarantee furnished for goods dispatched under TIR procedure
R	For guarantee not required for goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways (Article 89(8), point (a) of the Code)
C	For guarantee not required for goods carried by fix transport installations (Article 89(8), point (b) of the Code)
D	For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8), point (c) of the Code)
E	For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8), point (c) of the Code)
F	For guarantee not required for goods placed under the temporary admission procedure in accordance with Article81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8), point (c) of the Code)
G	For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8), point (c) of the Code)
H	For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8), point (d) of the Code
I	For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1), point (c) of the Code)
J	Guarantee not required for the journey between customs office of departure and customs office of transit – Article 10(2), point (b) of the Convention of 20 May 1987 on a common transit procedure

TITLE III

LINGUISTIC REFERENCES AND THEIR CODES

Code	98200
Description	N packaging
Language	Linguistic Reference
bg	опаковка N
cs	obal N
da	N-emballager
de	N-Umschließungen
ee	N-pakendamine
el	Συσκευασία N
en	N packaging
es	envases N
fi	N-pakkaus
fr	emballages N
hr	N pakiranje
hu	N csomagolás
it	imballaggi N
lt	N pakuotė
lv	N iepakojums
mt	imballaġġ N
nl	N-verpakkingen
pl	opakowania N
pt	embalagens N
ro	ambalaj N
si	N embalaža
sk	N obal
sv	N förpackning
Code	99200
---	---
Description	Limited validity
Language	Linguistic Reference
bg	Ограничена валидност
cs	Omezená platnost
da	Begrænset gyldighed
de	Beschränkte Geltung
ee	Piiratud kehtivus
el	Περιορισμένη ισχύς
en	Limited validity
es	Validez limitada
fi	Voimassa rajoitetusti
fr	Validité limitée
hr	Ograničena valjanost
hu	Korlátozott érvényű
it	Validità limitata
lt	Galiojimas apribotas
lv	Ierobežots derīgums
mt	Validità limitata
nl	Beperkte geldigheid
pl	Ograniczona ważność
pt	Validade limitada
ro	Validitate limitată
si	Omejena veljavnost
sk	Obmedzená platnost'
sv	Begränsad giltighet
Code	99201
---	---
Description	Waiver
Language	Linguistic Reference
bg	Освободено
cs	Osvobození
da	Fritaget
de	Befreiung
ee	Loobutud
el	Απαλλαγή
en	Waiver
es	Dispensa
fi	Vapautettu
fr	Dispense
hr	Oslobođeno
hu	Mentesség
it	Dispensa
lt	Leista neplombuoti
lv	Derīgs bez zīmoga
mt	Deroga
nl	Vrijstelling
pl	Zwolnienie
pt	Dispensa
ro	Dispensă
si	Opustitev
sk	Upustenie
sv	Befrielse
Code	99202
---	---
Description	Alternative proof
Language	Linguistic Reference
bg	Алтернативно доказателство
cs	Alternativní důkaz
da	Alternativt bevis
de	Alternativnachweis
ee	Alternatiivsed tõendid
el	Εναλλακτική απόδειξη
en	Alternative proof
es	Prueba alternativa
fi	Vaihtoehtoinen todiste
fr	Preuve alternative
hr	Alternativni dokaz
hu	Alternatív igazolás
it	Prova alternativa
lt	Alternatyvusis įrodymas
lv	Alternatīvs pierādījums
mt	Prova alternattiva
nl	Alternatief bewijs
pl	Alternatywny dowód
pt	Prova alternativa
ro	Probă alternativă
si	Alternativno dokazilo
sk	Alternatívny dôkaz
sv	Alternativt bevis
Code	99203
---	---
Description	Differences: office where goods were presented … (name and country)
Language	Linguistic Reference
bg	Различия: митническо учреждение, където са представени стоките … (наименование и държава)
cs	Nesrovnalosti: úřad, kterému bylo zboží předloženo … (název a země)
da	Forskelle: det sted, hvor varerne blev frembudt … (navn og land)
de	Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte … (Name und Land)
ee	Erinevused: asutus, kuhu kaup esitati … (nimi ja riik)
el	Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο … (Όνομα και χώρα)
en	Differences: office where goods were presented … (name and country)
es	Diferencias: mercancías presentadas en la oficina… (nombre y país)
fi	Muutos: toimipaikka, jossa tavarat esitetty … (nimi ja maa)
fr	Différences: marchandises présentées au bureau … (nom et pays)
hr	Razlike: carinarnica kojoj je roba podnesena … (naziv i zemlja)
hu	Eltérések: hivatal, ahol az áruk bemutatása megtörtént … (név és ország)
it	Differenze: ufficio al quale sono state presentate le merci … (nome e paese)
lt	Skirtumai: įstaiga, kuriai pateiktos prekės … (pavadinimas ir valstybė)
lv	Atšķirības: muitas iestāde, kurā preces tika uzrādītas … (nosaukums un valsts)
mt	Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati … (isem u pajjiż)
nl	Verschillen: kantoor waar de goederen zijn aange- bracht … (naam en land)
pl	Niezgodności: urząd, w którym przedstawiono towar … (nazwa i kraj)
pt	Diferenças: mercadorias apresentadas na estãncia … (nome e país)
ro	Diferențe: mărfuri prezentate la biroul vamal … (nume și țara)
si	Razlike: urad, pri katerem je bilo blago predloženo … (naziv in država)
sk	Rozdiely: úrad, ktorému bol tovar predložený … (názov a krajina)
sv	Avvikelse: tullkontor där varorna anmäldes … (namn och land)
Code	99204
---	---
Description	Exit from … subject to restrictions or charges under Regulation/Directive/Decision No …
Language	Linguistic Reference
bg	Извеждането от … подлежи на ограничения или такси съгласно Регламент/Директива/Решение …
cs	Výstup ze … podléhá omezením nebo dávkám podle nařízení/směrnice/rozhodnutí …
da	Udpassage fra …undergivet restriktioner eller afgifter i henhold til forordning/direktiv/afgørelse …
de	Ausgang aus … – gemäß Verordnung/Richtlinie/Beschluss … Beschränkungen oder Abgaben unterworfen
ee	… territooriumilt väljumise suhtes kohaldatakse piiranguid ja makse vastavalt määrusele/direktiivile/otsusele …
el	Η έξοδος από … υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση …
en	Exit from … subject to restrictions or charges under Regulation/Directive/Decision …
es	Salida de … sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/Decisión …
fi	… vientiin sovelletaan asetuksen/direktiivin/päätöksen … mukaisia rajoituksia tai maksuja
fr	Sortie de … soumise à des restrictions ou à des impositions par le règlement ou la directive/décision …
hr	Izlaz iz … podliježe ograničenjima ili pristojbama na temelju Uredbe/Direktive/Odluke …
hu	A kilépés … területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik
it	Uscita dalla … soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/decisione …
lt	Išvežimui iš … taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/Direktyva/Sprendimu …
lv	Izvešana no … piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu …
mt	Ħruġ mill- … suġġett għal restrizzjonijiet jew ħlasijiet taħt ir-Regolament/id-Direttiva/id-Deċiżjoni …
nl	Bij uitgang uit de … zijn de beperkingen of heffingen van Verordening/Richtlijn/Besluit … van toepassing
pl	Wyprowadzenie z … podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją …
pt	Saída da … sujeita a restrições ou a imposições pelo(a) Regulamento/Directiva/Decisão …
ro	Ieșire din … supusă restricțiilor sau impozitelor prin Regulamentul/Directiva/Decizia …
si	Iznos iz … zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/Odločbe …
sk	Výstup z … podlieha obmedzeniam alebo platbám podľa nariadenia/smernice/rozhodnutia …
sv	Utförsel från… underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut …
Code	99206
---	---
Description	Authorised consignor
Language	Linguistic Reference
bg	Одобрен изпращач
cs	Schválený odesílatel
da	Godkendt afsender
de	Zugelassener Versender
ee	Volitatud kaubasaatja
el	Εγκεκριμένος αποστολέας
en	Authorised consignor
es	Expedidor autorizado
fi	Valtuutettu lähettäjä
fr	Expéditeur agréé
hr	Ovlašteni pošiljatelj
hu	Engedélyezett feladó
it	Speditore autorizzato
lt	Įgaliotasis siuntėjas
lv	Atzītais nosūtītājs
mt	Konsenjatur awtorizzat
nl	Toegelaten afzender
pl	Upoważniony nadawca
pt	Expedidor autorizado
ro	Expeditor agreat
si	Pooblaščeni pošiljatelj
sk	Schválený odosielateľ
sv	Godkänd avsändare
Code	99207
---	---
Description	Signature waived
Language	Linguistic Reference
bg	Освободен от подпис
cs	Podpis se nevyžaduje
da	Fritaget for underskrift
de	Freistellung von der Unterschriftsleistung
ee	Allkirjanõudest loobutud
el	Δεν απαιτείται υπογραφή
en	Signature waived
es	Dispensa de firma
fi	Vapautettu allekirjoituksesta
fr	Dispense de signature
hr	Oslobođeno potpisa
hu	Aláírás alól mentesítve
it	Dispensa dalla firma
lt	Leista nepasirašyti
lv	Derīgs bez paraksta
mt	Firma mhux meħtieġa
nl	Van ondertekening vrijgesteld
pl	Zwolniony ze składania podpisu
pt	Dispensada a assinatura
ro	Dispensă de semnătură
si	Opustitev podpisa
sk	Upustenie od podpisu
sv	Befrielse från underskrift
Code	99208
---	---
Description	COMPREHENSIVE GUARANTEE PROHIBITED
Language	Linguistic Reference
bg	ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ
cs	ZÁKAZ SOUBORNÉ JISTOTY
da	FORBUD MOD SAMLET SIKKERHEDSSTILLELSE
de	GESAMTSICHERHEIT UNTERSAGT
ee	ÜLDTAGATISE KASUTAMINE KEELATUD
el	ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ
en	COMPREHENSIVE GUARANTEE PROHIBITED
es	GARANTÍA GLOBAL PROHIBIDA
fi	YLEISVAKUUDEN KÄYTTÖ KIELLETTY
fr	GARANTIE GLOBALE INTERDITE
hr	ZABRANJENO ZAJEDNIČKO JAMSTVO
hu	ÖSSZKEZESSÉG TILOS
it	GARANZIA GLOBALE VIETATA
lt	NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA
lv	VISPĀRĒJS GALVOJUMS AIZLIEGTS
mt	MHUX PERMESSA GARANZIJA KOMPRENSIVA
nl	DOORLOPENDE ZEKERHEID VERBODEN
pl	ZAKAZ KORZYSTANIA Z ZABEZPIECZENIA GENERALNEGO
pt	GARANTIA GLOBAL PROIBIDA
ro	GARANȚIA GLOBALĂ INTERZISĂ
si	PREPOVEDANO SKUPNO ZAVAROVANJE
sk	ZÁKAZ CELKOVEJ ZÁRUKY
sv	SAMLAD SÄKERHET FÖRBJUDEN
Code	99209
---	---
Description	UNRESTRICTED USE
Language	Linguistic Reference
bg	ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ
cs	NEOMEZENÉ POUŽITÍ
da	UBEGRÆNSET ANVENDELSE
de	UNBESCHRÄNKTE VERWENDUNG
ee	PIIRAMATU KASUTAMINE
el	ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ
en	UNRESTRICTED USE
es	UTILIZACIÓN NO LIMITADA
fi	KÄYTTÖÄ EI RAJOITETTU
fr	UTILISATION NON LIMITÉE
hr	NEOGRANIČENA UPORABA
hu	KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT
it	UTILIZZAZIONE NON LIMITATA
lt	NEAPRIBOTAS NAUDOJIMAS
lv	NEIEROBEŽOTS IZMANTOJUMS
mt	UŻU MHUX RISTRETT
nl	GEBRUIK ONBEPERKT
pl	NIEOGRANICZONE KORZYSTANIE
pt	UTILIZAÇÃO ILIMITADA
ro	UTILIZARE NELIMITATĂ
si	NEOMEJENA UPORABA
sk	NEOBMEDZENÉ POUŽITIE
sv	OBEGRÄNSAD ANVÄNDNING
Code	99210
---	---
Description	Issued retrospectively
Language	Linguistic Reference
bg	Издаден впоследствие
cs	Vystaveno dodatečně
da	Udstedt efterfølgende
de	Nachträglich ausgestellt
ee	Välja antud tagasiulatuvalt
el	Εκδοθέν εκ των υστέρων
en	Issued retrospectively
es	Expedido a posteriori
fi	Annettu jälkikäteen
fr	Délivré a posteriori
hr	Izdano naknadno
hu	Kiadva visszamenőleges hatállyal
it	Rilasciato a posteriori
lt	Retrospektyvusis išdavimas
lv	Izsniegts retrospektīvi
mt	Maħruġ retrospettivament
nl	Achteraf afgegeven
pl	Wystawione retrospektywnie
pt	Emitido a posteriori
ro	Eliberat ulterior
si	Izdano naknadno
sk	Vyhotovené dodatočne
sv	Utfärdat i efterhand
Code	99211
---	---
Description	Various
Language	Linguistic Reference
bg	Разни
cs	Různí
da	Diverse
de	Verschiedene
ee	Erinevad
el	Διάφορα
en	Various
es	Varios
fi	Useita
fr	Divers
hr	Razni
hu	Többféle
it	Vari
lt	Įvairūs
lv	Dažādi
mt	Diversi
nl	Diverse
pl	Różne
pt	Diversos
ro	Diverși
si	Razno
sk	Rôzne
sv	Diverse
Code	99212
---	---
Description	Bulk
Language	Linguistic Reference
bg	Насипно
cs	Volně loženo
da	Bulk
de	Lose
ee	Pakendamata
el	Χύμα
en	Bulk
es	A granel
fi	Irtotavaraa
fr	Vrac
hr	Rasuto
hu	Ömlesztett
it	Alla rinfusa
lt	Nesupakuota
lv	Berams (lejams)
mt	Bl-ingrossa
nl	Los gestort
pl	Luzem
pt	A granel
ro	Vrac
si	Razsuto
sk	Voľne ložené
sv	Bulk
Code	99213
---	---
Description	Consignor
Language	Linguistic Reference
bg	Изпращач
cs	Odesílatel
da	Afsender
de	Versender
ee	Saatja
el	Αποστολέας
en	Consignor
es	Expedidor
fi	Lähettäjä
fr	Expéditeur
hr	Pošiljatelj
hu	Feladó
it	Speditore
lt	Siuntėjas
lv	Nosūtītājs
mt	Konsenjatur
nl	Afzender
pl	Nadawca
pt	Expedidor
ro	Expeditor
si	Pošiljatelj
sk	Odosielatel
sv	Avsändare

ANNEX C

FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(4a))

INTRODUCTORY NOTES

• 1.The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for declarations notifications and proof of the customs status of Union goods as provided for in Annex D to Delegated Regulation (EU) 2015/2446.

• 2.The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to declarations, notifications and proof of the customs status of Union goods made by using an electronic data processing technique as well as to paper-based declarations, notifications and proof of the customs status of Union goods.

• 3.Title I includes the formats of the data elements.

• 4.Whenever the information in a declaration, notification or proof of the customs status of Union goods dealt with in Annex D to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied.

• 5.The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:

• a alphabetic

• n numeric

• an alphanumeric

• The number following the code indicates the admissible data length. The following applies.

• The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.

• Examples of field lengths and formats:

• a1 1 alphabetic character, fixed length

• n2 2 numeric characters, fixed length

• an3 3 alphanumeric, fixed length

• a..4 up to 4 alphabetic characters

• n..5 up to 5 numeric characters

• an..6 up to 6 alphanumeric characters

• n..7,2 up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float

• 6.The cardinality at header level included in the table in Title I of this Annex indicates how many times the data element may be used at header level within a declaration, notification or proof of the customs status of Union goods.

• 7.The cardinality at item level included in the table in Title I of this Annex indicates how many times the data element may be repeated in relation with the declaration item concerned.

• 8.National codes can be used by Member States for data elements 1/11 Additional procedure, 2/2 Additional information, 2/3 Documents produced, certificates and authorisations, additional references, 4/3 Calculation of taxes (Tax type), 4/4 Calculation of taxes (Tax base) and 6/17 Commodity code (national additional codes). Member States shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes.

TITLE I

Formats and cardinality of the common data requirements for declarations and notifications

D.E. order number	D.E. name	D.E. format (Type/length)	Code-list in Title II (Y/N)	Header level cardinality	Item level cardinality	Notes
1/1	Declaration type	a2	Y	1x
1/2	Additional declaration type	a1	Y	1x
1/6	Goods item number	n..5	N		1x
1/8	Signature/ authentication	an..35	N	1x
1/10	Procedure	Requested procedure code: an2 + Previous procedure code: an2	Y		1x
1/11	Additional procedure	Union codes: a1 + an2 OR National codes: n1 + an2	Y		99x	The Union codes are further specified in Title II
2/1	Simplified declaration/Previous documents	Previous document type: an..3 + Previous document reference: an..35 + Goods item identifier: n..5 + Type of packages: an..2 Number of packages: n..8 Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6	Y	9,999x	99x	The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.
2/2	Additional information	Coded version (Union codes): n1 + an4 OR (national codes): a1 +an4 OR Free text description: an..512	Y	99x	99x	The Union codes are further specified in Title II
2/3	Documents produced, certificates and authorisations, additional references	Document type (Union codes): a1+ an3 + (if applicable) Document identifier: an..35 OR Document type (national codes): n1+an3 + (if applicable) Document identifier: an..35 + (if applicable) Issuing authority name: an..70 + Date of validity: n8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6 + Currency code: a3 + Amount: n..16,2	Y	99x	99x	The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.
2/4	Reference number/UCR	an..35	N	1x	1x	This data element may take the form of WCO (ISO 15459) codes or equivalent.
2/5	LRN	an..22	N	1x
2/6	Deferred payment	an..35	N	1x
2/7	Identification of warehouse	Warehouse type: a1 + Warehouse identifier: an..35	Y	1x
3/1	Exporter	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	N	1x	1x	Country code: The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Implementing Regulation (EU) No 2020/1470 of 12 October 2020 on the nomenclature of countries and territories [^E0043] for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21). The Commission regularly publishes regulations updating the list of country codes. In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of exporters in accordance with the notes described for D.E. 3/1 Exporter in Title II of Annex D to Delegated Regulation (EU) 2015/2446.
3/2	Exporter identification no	an..17	N	1x	1x	The structure of the EORI number is defined in Title II. The structure of a third country unique identification number recognised by the Union is defined in Title II.
3/15	Importer	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/16	Importer identification no	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/17	Declarant	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/18	Declarant identification no	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no
3/19	Representative	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 +	N	1x		The country code as defined for D.E. 3/1 Exporter shall be used.
3/20	Representative identification no	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/21	Representative status code	n1	Y	1x
3/24	Seller	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
3/25	Seller identification no	an..17	N	1x	1x	The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/26	Buyer	Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
3/27	Buyer identification no	an..17	N	1x	1x	The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/37	Additional supply chain actor(s) identification no	Role code: a..3 + Identifier: an..17	Y	99x	99x	The role codes for the additional supply chain actors are defined in Title II. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/39	Holder of the authorisation identification no	Authorisation type code: an..4 + Identifier: an..17	N	99x		The codes defined in Annex A for D.E. 1/1 Application/ Decision code type shall be used for the authorisation type code. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/40	Additional fiscal references identification no	Role code: an3 + VAT identification number: an..17	Y	99x	99x	The role codes for the additional fiscal references are defined in Title II.
3/41	Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/45	Person providing a guarantee identification no	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
3/46	Person paying the customs duty identification no	an..17	N	1x		The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.
4/1	Delivery terms	Coded version: INCOTERM code: a3 + UN/LOCODE: an..17 OR Free text description: INCOTERM code: a3 + Country code: a2 + Location name: an..35	Y	1x		The codes and headings describing the commercial contract are defined in Title II. The code provided for the description of the location shall adhere to the pattern of UN/LOCODE. If no UN/LOCODE is available for the location, use the country code as provided for D.E. 3/1 Exporter followed by the name of the location.
4/3	Calculation of taxes — Tax type	Union codes: a1 + n2 OR National codes: n1 + an2	Y		99x	The Union codes are further specified in Title II
4/4	Calculation of taxes — Tax base	Measurement unit and qualifier, if applicable: an..6 + Quantity: n..16,6 OR Amount: n..16,2	N		99x	The measurement units and qualifiers defined in TARIC should be used. In such case, the format of the measurement units and qualifiers will be an..6, but will never have n..6 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers can be used. Their format will be n..6.
4/5	Calculation of taxes — Tax rate	n..17,3	N		99x
4/6	Calculation of taxes — Payable tax amount	n..16,2	N		99x
4/7	Calculation of taxes — Total	n..16,2	N		1x
4/8	Calculation of taxes — Method of payment	a1	Y		99x
4/9	Additions and deductions	Code: a2 + Amount: n..16,2	Y	99x	99x
4/10	Invoice currency	a3	N	1x		The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.
4/11	Total amount invoiced	n..16,2	N	1x
4/12	Internal currency unit	a3	N	1x		The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.
4/13	Valuation indicators	an4	Y		1x
4/14	Item price/amount	n..16,2	N		1x
4/15	Exchange rate	n..12,5	N	1x
4/16	Valuation method	n1	Y		1x
4/17	Preference	n3 (n1+n2)	Y		1x	The Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes.
4/18	Value	Currency code: a3 + Value: n..16,2	N		1x	The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.
4/19	Transport costs to the final destination	Currency code: a3 + Amount: n..16,2	N	1x		The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.
5/8	Country of destination code	a2	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used. In the context of transit operations, the ISO 3166 alpha-2 country code shall be used.
5/9	Region of destination code	an..9	N	1x	1x	Codes are defined by the Member State concerned.
5/14	Country of dispatch/export code	a2	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
5/15	Country of origin code	a2	N		1x	The country code as defined for D.E. 3/1 Exporter shall be used.
5/16	Country of preferential origin code	an..4	N		1x	The country code as for D.E. 3/1 Exporter shall be used. Where the proof of origin refers to a group of countries use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87.
5/23	Location of goods	Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location: an..35 + Additional identifier: n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35	Y	1x		The structure of the code is defined in Title II.
5/26	Customs office of presentation	an8	N	1x		The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/27	Supervising customs office	an8	N	1x		The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
5/31	Date of acceptance	n8 (yyyymmdd)	N	1x	1x
6/1	Net mass (kg)	n..16,6	N		1x
6/2	Supplementary units	n..16,6	N		1x
6/5	Gross mass (kg)	n..16,6	N	1x	1x
6/8	Description of goods	an..512	N		1x
6/9	Type of packages	an..2	N		99x	The code-list corresponds to the latest version of UN/ECE Recommendation 21.
6/10	Number of packages	n..8	N		99x
6/11	Shipping marks	an..512	N		99x
6/13	CUS code	an8	N		1x	Code assigned within the European Customs Inventory of Chemical Substances (ECICS).
6/14	Commodity code — Combined nomenclature code	an..8	N		1x
6/15	Commodity code — TARIC code	an2	N		1x	To be completed in accordance with the TARIC code (two characters for the application of specific Union measures in respect of formalities to be completed at destination).
6/16	Commodity code — TARIC additional code(s)	an4	N		99x	To be completed in accordance with the TARIC codes (additional codes).
6/17	Commodity code — National additional code(s)	an..4	N		99x	Codes to be adopted by the Member States concerned.
6/18	Total packages	n..8	N	1x
6/19	Type of goods	an..3	N		1x	UPU code-list 136 shall be used.
7/2	Container	n1	Y	1x
7/4	Mode of transport at the border	n1	Y	1x
7/5	Inland mode of transport	n1	N	1x		The codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used.
7/9	Identity of means of transport on arrival	Type of identification: n2 + Identification number: an..35	N	1x		The codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.
7/10	Container identification number	an..17	N	9,999x	9,999x
7/15	Nationality of active means of transport crossing the border	a2	N	1x	1x	The country code as defined for D.E. 3/1 Exporter shall be used.
8/1	Quota order number	an6	N		1x
8/2	Guarantee type	Guarantee type: an 1	Y	9x
8/3	Guarantee reference	GRN: an..24 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 OR Other guarantee reference: an..35+ Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8	N	99x		The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).
8/5	Nature of transaction	n..2	N	1x	1x	The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010 [^E0044] shall be used. Where paper-based customs declarations are used, this digit will be entered in the left-hand side of box 24. Member States may also provide for a second digit from the list in column B of that table to be collected. Where paper-based customs declarations are used, the second digit must be entered in the right-hand side of box 24.
8/6	Statistical value	n..16,2	N		1x

OJ L 328, 28.11.2012, p. 7-15.

Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (OJ L 37, 10.2.2010, p. 1).

TITLE II

Codes in relation with the common data requirements for declarations and notifications

CODES

1. INTRODUCTION

This Title contains the codes to be used on standard electronic and paper-based declarations and notifications.

2. CODES

1/1.   Declaration type

IM	:	For trade with countries and territories situated outside of the customs territory of the Union. For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446. For placing non-Union goods under a customs procedure in the context of trade between Member States.
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CO	:	— Union goods subject to specific measures during the transitional period following the accession of new Member States. — Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC ([^E0045]) or Council Directive 2008/118/EC ([^E0046]) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in column H5 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446.

1/2.   Additional Declaration type

• A for a standard customs declaration (under Article 162 of the Code)

• B for a simplified declaration on occasional basis (under Article 166(1) of the Code

• C for a simplified customs declaration with regular use (under Article 166(2) of the Code)

• D for lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code

• E for lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code

• F for lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code

• R Retrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447)

• X for a supplementary declaration of simplified declarations covered by B and E

• Y for a supplementary declaration of simplified declarations covered by C and F

• Z for a supplementary declaration under the procedure covered under Article 182 of the Code

1/10.   Procedure

The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.

‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.

It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.

Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.

For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).

The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.

For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.

List of procedures for coding purposes

Two of these basic elements must be combined to produce a four-digit code.

• 00 This code is used to indicate that there is no previous procedure (a)

• 01 Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply

Example	:	Non-Union goods arriving from a third country, released for free circulation in Germany and sent on to the Canary Islands.

• 07 Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.

Explanation	:	This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid.
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Examples	:	Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended. Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended.

• 40 Simultaneous release for free circulation and home use of goods.

Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.

Entry for home use of goods in the context of trade referred to in Article 1(3) of the code.

Examples:

• — Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties.

• — Goods coming from Andorra and entered for home use in Germany

• — Goods arriving from Martinique and entered for home use in Belgium.

• 42 Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise-duty suspension.

Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.

Explanation	:	Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to another Member State. In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.
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Examples	:	Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system. Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.

• 43 Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.

Example	:	Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union.

• 44 End-use

Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.

Example	:	Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union. Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms.

• 45 Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses.

Explanation	:	This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation.
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Examples	:	Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended. Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State.

• 46 Import of processed products obtained from equivalent goods under the outward- processing procedure before exportation of goods they are replacing.

Explanation	:	Prior import in accordance with Article 223(2)d) of the Code.
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Example	:	Import of tables manufactured from non-Union wood before placing Union wood under outward processing.

• 48 Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.

Explanation	:	Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.

• 51 Placing goods under inward processing procedure.

Explanation	:	Inward processing in accordance with Article 256 of the Code.

• 53 Placing of goods under temporary admission.

Explanation	:	Placing of non-Union goods intended for re-export under the temporary admission procedure. May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code.
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Example	:	Temporary admission, e.g. for an exhibition.

• 54 Inward processing in another Member State (without their being released for free circulation in that Member State) (a).

Explanation	:	This code is used to record the operation for the purposes of statistics on intra-Union trade.
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Example	:	Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).

• 61 Re-importation with simultaneous release for free circulation and home use of goods.

Explanation	:	Goods re-imported from a third country with payment of the customs duties and VAT.

• 63 Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.

Explanation	:	Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the re-importation is followed by intra-Union supply or transfer of the goods to another Member State. In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification no.
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Examples	:	Re-importation after outward processing or temporary export, with any VAT debt being charged to a tax representative. Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT- exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of re-importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.

• 68 Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.

Explanation	:	This code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.
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Example	:	Processed alcoholic beverages are re-imported and placed in a tax warehouse.

• 71 Placing of goods under the customs warehousing procedure.

• 76 Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.

Example	:	Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7)). Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art.118 of the Code). In accordance with Article 118 (4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted.

• 77 Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.

Example	:	Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12)).

• 78 Placing of goods under free-zone. (a)

• 95 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.

Explanation	:	This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid.
---	---	---
Example	:	Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended.

• 96 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.

Explanation	:	This code is to be used in the context of trade referred to in Article 1 (3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended.
---	---	---
Example	:	Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended.

Procedure codes used in the context of customs declarations

Columns (table heading in Annex D to Delegated Regulation (EU) 2015/2446)	Declarations	Union procedure codes, where appropriate
H1	Declaration for release for free circulation and special procedure — specific use — declaration for end-use	01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68
H2	Special procedure — storage — declaration for customs warehousing	71
H3	Special procedure — specific use — declaration for temporary admission	53
H4	Special procedure — processing — declaration for inward processing	51
H5	Declaration for the introduction of goods in the context of trade with special fiscal territories	40, 42, 61, 63, 95, 96
H6	Customs declaration in postal traffic for release for free circulation	01, 07, 40
I1	Import Simplified declaration	01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68

1/11.   Additional procedure

Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:

Inward processing	Axx
Outward processing	Bxx
Relief	Cxx
Temporary admission	Dxx
Agricultural products	Exx
Other	Fxx

Inward processing (Article 256 of the Code)

Code	Description
	Import
A04	Goods which are placed under an inward processing procedure (VAT only)
A10	Destruction of goods under inward processing

Outward processing (Article 259 of the Code)

Code	Description
	Import
B02	Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).
B03	Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)
B06	Processed products returning – VAT only

Relief from import duties (Council Regulation (EC) No 1186/2009) [^E0047]