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

Code	Description	Article No
C01	Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union	3
C02	Trousseaux and household effects imported on the occasion of a marriage	12(1)
C03	Presents customarily given on the occasion of a marriage	12(2)
C04	Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union	17
C06	School outfits, educational materials and related household effects	21
C07	Consignments of negligible value	23
C08	Consignments sent from one private individual to another	25
C09	Capital goods and other equipment imported on the transfer of activities from a third country into the Union	28
C10	Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity	34
C11	Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009)	42
C12	Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009	43
C13	Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)	44-45
C14	Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union	51
C15	Laboratory animals and biological or chemical substances intended for research	53
C16	Therapeutic substances of human origin and blood-grouping and tissue-typing reagents	54
C17	Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment	57
C18	Reference substances for the quality control of medicinal products	59
C19	Pharmaceutical products used at international sports events	60
C20	Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations	61 (1)(a)
C21	Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind	66
C22	Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)	67(1)(a) and 67(2)
C23	Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)	67(1)(b) and 67(2)
C24	Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)	68(1)(a) and 68(2)
C25	Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)	68(1)(b) and 68(2)
C26	Goods imported for the benefit of disaster victims	74
C27	Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union	81(a)
C28	Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities	82(a)
C29	Goods to be used by monarchs or heads of state	85
C30	Samples of goods of negligible value imported for trade promotion purposes	86
C31	Printed advertising matter	87
C32	Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event	90(a)
C33	Goods imported for examination, analysis or test purposes	95
C34	Consignments sent to organisations protecting copyrights or industrial and commercial patent rights	102
C35	Tourist information literature	103
C36	Miscellaneous documents and articles	104
C37	Ancillary materials for the stowage and protection of goods during their transport	105
C38	Litter, fodder and feeding stuffs for animals during their transport	106
C39	Fuel and lubricants present in land motor vehicles and special containers	107
C40	Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims	112
C41	Coffins, funerary urns and ornamental funerary articles	113
C42	Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking)	9(1)
C43	Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking)	10
C44	Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union	20
C45	Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union	35
C46	Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen	38
C47	Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country	39
C48	Goods contained in the personal luggage and exempted from VAT	41
C49	Goods for charitable or philanthropic organisations - goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons	61 (1)(b)
C50	Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge	61 (1)(c)
C51	Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union	81(b)
C52	Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union	81(c)
C53	Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events	81(d)
C54	Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities	82(b)
C55	Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty	82(c)
C56	Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise	89
C57	Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event	90 (1)(b)
C58	Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used	90 (1)(c)
C59	Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event	90 (1)(d)
C60	Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)	12(1), 15(1)(a)
C61	Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)	12(2), 15(1)(a)

Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23)

Temporary admission

Code	Description	Article No
D01	Pallets (including pallet spare parts, accessories and equipment)	208 and 209
D02	Containers (including container spare parts, accessories and equipment)	210 and 211
D03	Means of road, rail, air, sea and inland waterway transport	212
D04	Personal effects and goods for sports purposes imported by travelers	219
D05	Welfare material for seafarers	220
D06	Disaster relief material	221
D07	Medical, surgical and laboratory equipment	222
D08	Animals (twelve months or more)	223
D09	Goods for use in frontier zone	224
D10	Sound, image or data carrying media	225
D11	Publicity material	225
D12	Professional equipment	226
D13	Pedagogic material and scientific equipment	227
D14	Packings, full	228
D15	Packings, empty	228
D16	Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles	229
D17	Special tools and instruments	230
D18	Goods subject to tests, experiments or demonstrations.	231(a)
D19	Goods, subject to satisfactory acceptance tests, provided for in a sales contract	231(b)
D20	Goods used to carry out tests, experiments or demonstrations without financial gain (six months).	231(c)
D21	Samples	232
D22	Replacement means of production (six months)	233
D23	Goods for events or for sale	234(1)
D24	Goods for approval (six months)	234(2)
D25	Works of art, collectors' items and antiques	234(3)(a)
D26	Goods other than newly manufactured ones imported with a view to their sale by auction	234(3)(b)
D27	Spare parts, accessories and equipment	235
D28	Goods imported in particular situations having no economic effect	236(b)
D29	Goods imported for a period not exceeding three months	236(a)
D30	Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory.	216
D51	Temporary admission with partial relief from import duty	206

Agricultural products

Code	Description
Import
E01	Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6))
E02	Standard import values (for example: Regulation (EU) No 543/2011) [^E0048] [^E0049]

Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (OJ L 157, 15.6.2011, p. 1).

Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).

Other

Code	Description
	Import
F01	Relief from import duties for returned goods (Article 203 of the Code)
F02	Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)
F03	Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration)
F04	Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code)
F05	Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC)
F06	A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC.
F07	Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code)
F15	Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code)
F16	Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union.
F21	Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state
F22	Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state
F44	Release for free circulation of processed products when Article 86(3) of Code) is to be applied
F45	Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC [^E0050])
F46	Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the Code
F47	Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the Code
F48	Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.
F49	Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.

Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5).

2/1.   Simplified declaration/Previous document

This data element consists of alphanumeric codes.

Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third component (an..5) is used to identify which item of the previous document is being referred to.

Where a paper-based customs declaration is lodged, the three components are separated by dashes (-).

Choose the abbreviation for the document from the ‘list of abbreviations for documents’ below.

List of abbreviations for documents

(numeric codes extracted from the 2014b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)

Container list	235
Delivery note	270
Packing list	271
Proforma invoice	325
Temporary storage declaration	337
Entry summary declaration	355
Commercial invoice	380
House waybill	703
Master bill of lading	704
Bill of lading	705
House bill of lading	714
Rail consignment note	720
Road consignment note	730
Air waybill	740
Master air waybill	741
Despatch note (post parcels)	750
Multimodal/combined transport document	760
Cargo manifest	785
Bordereau	787
Union/common transit declaration — Mixed consignments (T)	820
External Union/common transit declaration (T1)	821
Internal Union/common transit declaration (T2)	822
Control document T5	823
Proof of the customs status of Union goods T2L	825
TIR carnet	952
ATA carnet	955
Reference/date of entry in the declarant’s records	CLE
Information sheet INF3	IF3
Cargo manifest — simplified procedure	MNS
Declaration/notification MRN	MRN
Internal Union transit Declaration — Article 227 of the Code	T2F
Proof of the customs status of Union goods T2LF	T2G
T2M proof	T2M
Simplified declaration	SDE
Other	ZZZ

Code ‘CLE’, included in this list stands for ‘date and reference of the entry in the declarant’s records’. (Article 182(1) of the Code). The date is coded as follows: yyyymmdd.

The identification number or another recognisable reference of the document is inserted here.

In case the MRN is referred to as previous document, the reference number shall have the following structure:

Field	Content	Format	Examples
1	Last two digits of year of formal acceptance of the declaration (YY)	n2	15
2	Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code)	a2	RO
3	Unique identifier for message per year and country	an 12	9876AB889012
4	Procedure identifier	a1	B
5	Check digit	an1	5

Fields 1 and 2 as explained above.

Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.

National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.

Field 4 shall be filled in with an identifier of the procedure as defined in the table below.

Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.

Codes to be used in field 4 Procedure identifier:

Code	Procedure	Corresponding columns in the table of Title I, Chapter 2 to Delegated Regulation (EU) 2015/2446
A	Export only	B1, B2, B3 or C1
B	Export and exit summary declaration	Combinations of A1 or A2, with B1, B2, B3 or C1
C	Exit summary declaration only	A1 or A2
D	Re-export notification	A3
E	Dispatch of goods in relation with special fiscal territories	B4
J	Transit declaration only	D1, D2 or D3
K	Transit declaration and exit summary declaration	Combinations of D1, D2 or D3 with A1 or A2
L	Transit declaration and entry summary declaration	Combinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5
M	Proof of the customs status of Union goods/Customs goods manifest	E1, E2
R	Import declaration only	H1, H2, H3, H4, H6, H7 [^E0051] or I1
S	Import declaration and entry summary declaration	Combinations of H1, H2, H3, H4, H6, H7 [^E0051] or I1 with F1a, F2a, F3a, F4a or F5
T	Entry summary declaration only	F1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5
V	Introduction of goods in relation with special fiscal territories	H5

H7 as defined in Annex B Title I, Chapter 3 of Commission Delegated Regulation (EU) 2015/2446. Shall be limited to situations where the import declaration is referred to as previous document in a subsequent declaration.

The item number of the goods concerned as provided in D.E. 1/6. Goods item number on the summary declaration or previous document.

Examples:

• — The declaration item concerned was the 5th item on the T1 transit document (previous document) to which the office of destination has assigned the number ‘238 544’. The code will therefore be ‘821-238544-5’. (‘821’ for the transit procedure, ‘238544’ for the document's registration number (or the MRN for the NCTS operations) and ‘5’ for the item number).

• — Goods were declared through a simplified declaration. The MRN ‘16DE9876AB889012R1’ has been allocated. In the supplementary declaration, the code will therefore be ‘SDE-16DE9876AB889012R1’. (‘SDE’ for the simplified declaration, ‘16DE9876AB889012R1’ for the MRN of the document).

If the above document is drawn up using the paper-based customs declaration (SAD), the abbreviation will comprise the codes specified for the first subdivision of D.E. 1/1 Declaration type (IM, CO and EU).

Where, in the case of paper-based transit declarations, more than one reference has to be entered, and the Member States provide that a coded information shall be used, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

2/2.   Additional information

A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Union law provides for the code to be used in place of the text.

Example: Where the declarant and the consignor are the same person, code 00300 shall be entered.

The Union law provides for certain additional information to be entered in data elements other than D.E. 2/2 Additional information. However, such additional information should be coded according to the same rules as the information to be specifically entered in D.E. 2/2 Additional information.

Additional information - code XXXXX

General category — Code 0xxxx

Legal basis	Subject	Additional information	Code
Article 163 of Delegated Regulation (EU) 2015/2446	Application for authorisation for the use of a special procedure other than transit based on the customs declaration	‘Simplified authorisation’	00100
Title II of Annex D to Delegated Regulation (EU) 2015/2446	Several occurrences of documents or parties.	‘Various’	00200
Title II of Annex D to Delegated Regulation (EU) 2015/2446	Identity between declarant and consignor	‘Consignor’	00300
Title II of Annex D to Delegated Regulation (EU) 2015/2446	Identity between declarant and exporter	‘Exporter’	00400
Title II of Annex D to Delegated Regulation (EU) 2015/2446	Identity between declarant and importer	‘Importer’	00500
Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446	Discharge of inward processing	‘IP’ and the relevant authorisation number or INF number’	00700
Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446	Discharge of inward processing (specific commercial policy measures)	‘IP CPM’	00800
Article 238 of Delegated Regulation (EU) 2015/2446	Discharge of temporary admission	‘TA’ and the relevant authorisation number	00900

On import: Code 1xxxx

Legal basis	Subject	Additional information	Code
Title II of Annex D to Delegated Regulation (EU) 2015/2446	Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown.	‘Consignee unknown’	10 600

Other: Code 4xxxx

Legal basis	Subject	Additional information	Code
Article 123 of Delegated Regulation (EU) 2015/2446	Request for a longer period of validity of the proof of the customs status of Union goods	‘Longer period of validity of the proof of the customs status of Union goods’	40 100

2/3.   Documents produced, certificates and authorisations, additional references

• (a) Union or international documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database.

• (b) National documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code as defined in Title I (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature.

2/7.   Identification of warehouse

The code to be entered has the following two-part structure:

• — The character identifying the type of warehouse: R Public customs warehouse type I S Public customs warehouse type II T Public customs warehouse type III U Private customs warehouse V Storage facilities for the temporary storage of goods Y Non-customs warehouse Z Free zone

• — The identification number allocated by the Member State when issuing the authorisation in cases where such an authorisation is issued

3/1.   Exporter

In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.

3/2.   Exporter identification n^o

The EORI number is structured as follows:

Field	Content	Format
1	Identifier of the Member State (country code)	a2
2	Unique identifier in a Member State	an..15

Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.

The structure of a third country unique identification number which has been made available to the Union is as follows:

Field	Content	Format
1	Country code	a2
2	Unique identification number in a third country	an..15

3/21.   Representative status code

Insert one of the following codes (n1) before the full name and address to designate the status of the representative:

• 2 Representative (direct representation within the meaning of Article 18(1) of the Code)

• 3 Representative (indirect representation within the meaning of Article 18(1) of the Code).

Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3])

3/37.   Additional supply chain actor(s) identification n^o

This data element consists of two components:

The following parties can be declared:

Role Code	Party	Description
CS	Consolidator	Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator's activity by dividing the consolidated consignment into its original components
FW	Freight Forwarder	Party undertaking forwarding of goods
MF	Manufacturer	Party which manufactures goods
WH	Warehouse Keeper	Party taking responsibility for goods entered into a warehouse

The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification n^o.

3/40.   Additional fiscal references identification n^o

This data element consists of two components:

The following parties can be declared:

Role Code	Party	Description
FR1	Importer	Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC
FR2	Customer	Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC
FR3	Tax representative	Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer
FR4	Holder of the deferred payment authorisation	The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC
FR5	Vendor (IOSS)	Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein
FR7	Taxable person or of the person liable for payment of VAT	VAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.

Field	Content	Format
1	Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL)	a2
2	Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC	an..15

4/1.   Delivery terms

The codes and statements to be entered, as appropriate, in the first two subdivisions are as follows:

First subdivision	Meaning	Second subdivision
Incoterms code	Incoterms — ICC/ECE	Place to be specified
Codes applicable for all modes of transport	Codes applicable for all modes of transport	Codes applicable for all modes of transport
EXW (Incoterms 2010 or Incoterms 2020)	Ex works	Named place of delivery
FCA (Incoterms 2010 or Incoterms 2020)	Free carrier	Named place of delivery
CPT (Incoterms 2010 or Incoterms 2020)	Carriage paid to	Named place of destination
CIP (Incoterms 2010 or Incoterms 2020)	Carriage and insurance paid to	Named place of destination
DAT (Incoterms 2010)	Delivered at terminal	Named terminal at port or place of destination
DPU (Incoterms 2020)	Delivered at place unloaded	Named place of destination
DAP (Incoterms 2010 or Incoterms 2020)	Delivered at place	Named place of destination
DDP (Incoterms 2010 or Incoterms 2020)	Delivered duty paid	Named place of destination
Codes applicable for sea and inland waterway transport	Codes applicable for sea and inland waterway transport	Codes applicable for sea and inland waterway transport
FAS (Incoterms 2010 or Incoterms 2020)	Free along ship	Named port of shipment
FOB (Incoterms 2010 or Incoterms 2020)	Free on board	Named port of shipment
CFR (Incoterms 2010 or Incoterms 2020)	Cost and freight	Named port of destination
CIF (Incoterms 2010 or Incoterms 2020)	Cost, insurance and freight	Named port of destination
XXX	Delivery terms other than those listed above	Narrative description of delivery terms given in the contract

4/3.   Calculation of taxes — Tax type

The codes applicable are given below:

A00	Import duty
A30	Definitive antidumping duties
A35	Provisional antidumping duties
A40	Definitive countervailing duties
A45	Provisional countervailing duties
B00	VAT
C00	Export duty
E00	Duties collected on behalf of other countries

4/8.   Calculation of taxes — Method of payment

The following codes may be used by the Member States:

• A Payment in cash

• B Payment by credit card

• C Payment by cheque

• D Other (e. g. direct debit to agent’s cash account)

• E Deferred or postponed payment

• G Postponed payment — VAT system (Article 211 of Directive 2006/112/EC)

• H Electronic credit transfer

• J Payment through post office administration (postal consignments) or other public sector or government department

• K Excise credit or rebate

• P From agent’s cash account

• R Guarantee of the amount payable

• S Individual guarantee account

• T From agent’s guarantee account

• U From agent’s guarantee — standing authority

• V From agent’s guarantee — individual authority

• O Guarantee lodged with Intervention Agency.

4/9.   Additions and deductions

Additions (As defined under Articles 70 and 71 of the Code):

• AB Commissions and brokerage, except buying commissions

• AD Containers and packing

• AE Materials, components, parts and similar items incorporated in the imported goods

• AF Tools, dies, moulds and similar items used in the production of the imported goods

• AG Materials consumed in the production of the imported goods

• AH Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods

• AI Royalties and license fees

• AJ Proceeds of any subsequent resale, disposal or use accruing to the seller

• AK Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union

• AL Indirect payments and other payments (Article 70 of the code)

• AN Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

Deductions (As defined under Articles 72 of the Code):

• BA Costs of transport after arrival at the place of introduction

• BB Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation

• BC Import duties or other charges payable in the Union for reason of the import or sale of goods

• BD Interest charges

• BE Charges for the right to reproduce the imported goods in the European Union

• BF Buying commissions

• BG Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

4/13.   Valuation indicators

The code comprises four digits, each of which being either a "0" or a "1".

Each "1" or "0" digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.

1st digit	:	Party relationship, whether there is price influence or not
---	---	---
2nd digit	:	Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code
---	---	---
3rd digit	:	Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.
---	---	---
4th digit	:	The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller
---	---	---
Example	:	Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination "1000."

4/16.   Valuation method

The provisions used to determine the customs value of imported goods are to be coded as follows:

Code	Relevant Article of the Code	Method
1	70	Transaction value of the imported goods
2	74(2)a)	Transaction value of identical goods
3	74(2)b)	Transaction value of similar goods
4	74(2)c)	Deductive value method
5	74(2)d)	Computed value method
6	74(3)	Value based on the data available (‘fall-back’method

4/17.   Preference

This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).

The relevant codes are given below:

(1) First digit of the code

• 1 Tariff arrangement erga omnes

• 2 Generalised System of Preferences (GSP)

• 3 Tariff preferences other than those mentioned under code 2

• 4 Customs duties under the provisions of customs union agreements concluded by the European Union

(2) Next two digits of the code

• 00 None of the following

• 10 Tariff suspension

• 18 Tariff suspension with certificate confirming the special nature of the product

• 19 Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate

• 20 Tariff quota ([^E0052])

• 25 Tariff quota with certificate confirming the special nature of the product (*1)

• 28 Tariff quota following outward processing (*1)

• 50 Certificate confirming the special nature of the product

5/23.   Location of goods

Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 Exporter.

For the type of location, use the codes specified below:

• A Designated location

• B Authorised place

• C Approved place

• D Other

For the identification of the location use one of the identifiers below:

Qualifier	Identifier	Description
T	Postal code	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: 44.424896o/8.774792o or 50.838068o/ 4.381508o
X	EORI number	Use the identification number as specified in the description for D.E. 3/2 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.

7/2.   Container

The relevant codes are given below:

• 0 Goods not transported in containers

• 1 Goods transported in containers

7/4.   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	Mode unknown (i.e. own propulsion)

8/2.   Guarantee type

Guarantee codes

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)(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)(a) of the Code
4	For individual guarantee in the form of vouchers (Article 92(1)(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 laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council [^E0053] (Article 89(9) 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)(c) 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
C	For guarantee not required for goods carried by fix transport installations (Article 89(8)(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)(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)(c) of the Code)
F	For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(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)(c) of the Code)
H	For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code

Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (OJ L 152, 16.6.2009, p. 23).

TITLE III

Linguistic references and their codes

Table of linguistic references and their codes

Linguistic references	Codes
— BG Ограничена валидност — CS Omezená platnost — DA Begrænset gyldighed — DE Beschränkte Geltung — EE Piiratud kehtivus — EL Περιορισμένη ισχύς — ES Validez limitada — FR Validité limitée — HR Ograničena valjanost — IT Validità limitata — LV Ierobežots derīgums — LT Galiojimas apribotas — HU Korlátozott érvényű — MT Validità limitata — NL Beperkte geldigheid — PL Ograniczona ważność — PT Validade limitada — RO Validitate limitată — SL Omejena veljavnost — SK Obmedzená platnost' — FI Voimassa rajoitetusti — SV Begränsad giltighet — EN Limited validity	Limited validity — 99200
— BG Освободено — CS Osvobození — DA Fritaget — DE Befreiung — EE Loobutud — EL Απαλλαγή — ES Dispensa — FR Dispense — HR Oslobođeno — IT Dispensa — LV Derīgs bez zīmoga — LT Leista neplombuoti — HU Mentesség — MT Tneħħija — NL Vrijstelling — PL Zwolnienie — PT Dispensa — RO Dispensă — SL Opustitev — SK Upustenie — FI Vapautettu — SV Befrielse — EN Waiver	Waiver — 99201
— BG Алтернативно доказателство — CS Alternativní důkaz — DA Alternativt bevis — DE Alternativnachweis — EE Alternatiivsed tõendid — EL Εναλλακτική απόδειξη — ES Prueba alternativa — FR Preuve alternative — HR Alternativni dokaz — IT Prova alternativa — LV Alternatīvs pierādījums — LT Alternatyvusis įrodymas — HU Alternatív igazolás — MT Prova alternattiva — NL Alternatief bewijs — PL Alternatywny dowód — PT Prova alternativa — RO Probă alternativă — SL Alternativno dokazilo — SK Alternatívny dôkaz — FI Vaihtoehtoinen todiste — SV Alternativt bevis — EN Alternative proof	Alternative proof — 99202
— 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) — ES Diferencias: mercancías presentadas en la oficina…… (nombre y país) — FR Différences: marchandises présentées au bureau…… (nom et pays) …… (nom et pays) — HR Razlike: carinarnica kojoj je roba podnesena … (naziv i zemlja) — IT Differenze: ufficio al quale sono state presentate le merci …… (nome e paese) — LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …… (nosaukums un valsts) — LT Skirtumai: įstaiga, kuriai pateiktos prekės …… (pavadinimas ir valstybė) — HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént … (név és ország) — 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) — SL Razlike: urad, pri katerem je bilo blago predloženo …… (naziv in država) — SK Rozdiely: úrad, ktorému bol tovar predložený …… (názov a krajina). — FI Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja maa) — SV Avvikelse: tullkontor där varorna anmäldes …… (namn och land) — EN Differences: office where goods were presented …… (name and country)	Differences: office where goods were presented …… (name and country) — 99 203
— BG Извеждането от ……… подлежи на ограничения или такси съгласно Регламент/Директива/Решение № …, — CS Výstup ze …………… podléhá omezením nebo dávkám podle nařízení /směrnice/ rozhodnutí č … — DA Udpassage fra …………… undergivet restriktioner eller afgifter i henhold til forordning/direktiv/ afgørelse nr. … — DE Ausgang aus ……………- gemäß Verordnung/Richtlinie/ Beschluss Nr. … Beschränkungen oder Abgaben unterworfen. — EE … territooriumilt väljumise suhtes kohaldatakse piir- anguid ja makse vastavalt määrusele/direktiivile/otsusele nr… — EL Η έξοδος από …… υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση αριθ. … — ES Salida de …… sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/ Decisión no … — FR Sortie de…… soumise à des restrictions ou à des impositions par le Règlement ou la directive/ décision no … — HR Izlaz iz … podliježe ograničenjima ili pristojbama na temelju Uredbe/ Direktive/Odluke br. … — IT Uscita dalla ……………soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/ decisione n. … — LV Izvešana no …………… piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …, — LT Išvežimui iš …………… taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/ Direktyva/Sprendimu Nr.…, — HU A kilépés …………… területéről a … rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége alá esik — MT Ħruġ mill- …………… suġġett għall- restrizzjonijiet jew ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru … — NL Bij uitgang uit de ………………zijn de beperkingen of heffingen van Verordening/ Richtlijn/Besluit nr. … van toepassing. — PL Wyprowadzenie z …………… podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr … — PT Saída da …………… sujeita a restrições ou a imposições pelo(a) Regulamento/ Directiva/Decisão n.o… — RO Ieșire din ……………supusă restricțiilor sau impo- zitelor prin Regulamentul/ Directiva/Decizia nr … — SL Iznos iz …………… zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/ Odločbe št. … — SK Výstup z ……………podlieha obmedzeniam alebo platbám podľa nariadenia/ smernice/rozhodnutia č …. — FI …………… vientiin sovelletaan asetuksen/direktii¬ vin/ päätöksen N:o … mukaisia rajoituksia tai maksuja — SV Utförsel från …………… underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr … — EN Exit from …………… subject to restrictions or charges under Regulation /Directive/Decision No …	Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No … — 99 204
— BG Одобрен изпращач — CS Schválený odesílatel — DA Godkendt afsender — DE Zugelassener Versender — EE Volitatud kaubasaatja — EL Εγκεκριμένος αποστολέας — ES Expedidor autorizado — FR Expéditeur agréé — HR Ovlašteni pošiljatelj — IT Speditore autorizzato — LV Atzītais nosūtītājs — LT Įgaliotasis siuntėjas — HU Engedélyezett feladó — MT Awtorizzat li jibgħat — NL Toegelaten afzender — PL Upoważniony nadawca — PT Expedidor autorizado — RO Expeditor agreat — SL Pooblaščeni pošiljatelj — SK Schválený odosielateľ — FI Valtuutettu lähettäjä — SV Godkänd avsändare — EN Authorised consignor	Authorised consignor — 99206
— BG Освободен от подпис — CS Podpis se nevyžaduje — DA Fritaget for underskrift — DE Freistellung von der Unterschriftsleistung — EE Allkirjanõudest loobutud — EL Δεν απαιτείται υπογραφή — ES Dispensa de firma — FR Dispense de signature — HR Oslobođeno potpisa — IT Dispensa dalla firma — LV Derīgs bez paraksta — LT Leista nepasirašyti — HU Aláírás alól mentesítve — MT Firma mhux meħtieġa — NL Van ondertekening vrijgesteld — PL Zwolniony ze składania podpisu — PT Dispensada a assinatura — RO Dispensă de semnătură — SL Opustitev podpisa — SK Upustenie od podpisu — FI Vapautettu allekirjoituksesta — SV Befrielse från underskrift — EN Signature waived	Signature waived — 99207
— BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ — CS ZÁKAZ SOUBORNÉ JISTOTY — DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE — DE GESAMTBÜRGSCHAFT UNTERSAGT — EE ÜLDTAGATISE KASUTAMINE KEELATUD — EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ — ES GARANTÍA GLOBAL PROHIBIDA — FR GARANTIE GLOBALE INTERDITE — HR ZABRANJENO ZAJEDNIČKO JAMSTVO — IT GARANZIA GLOBALE VIETATA — LV VISPĀRĒJS GALVOJUMS AIZLIEGTS — LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA — HU ÖSSZKEZESSÉG TILOS — MT MHUX PERMESSA GARANZIJA KOMPRENSIVA — NL DOORLOPENDE ZEKERHEID VERBODEN — PL ZAKAZ KORZYSTANIA Z ZABEZPIECZENIA GENERALNEGO — PT GARANTIA GLOBAL PROIBIDA — RO GARANȚIA GLOBALĂ INTERZISĂ — SL PREPOVEDANO SKUPNO ZAVAROVANJE — SK ZÁKAZ CELKOVEJ ZÁRUKY — FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY — SV SAMLAD SÄKERHET FÖRBJUDEN — EN COMPREHENSIVE GUARANTEE PROHIBITED	COMPREHENSIVE GUARANTEE PROHIBITED — 99208
— BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ — CS NEOMEZENÉ POUŽITÍ — DA UBEGRÆNSET ANVENDELSE — DE UNBESCHRÄNKTE VERWENDUNG — EE PIIRAMATU KASUTAMINE — ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ — ES UTILIZACIÓN NO LIMITADA — FR UTILISATION NON LIMITÉE — HR NEOGRANIČENA UPORABA — IT UTILIZZAZIONE NON LIMITATA — LV NEIEROBEŽOTS IZMANTOJUMS — LT NEAPRIBOTAS NAUDOJIMAS — HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT — MT UŻU MHUX RISTRETT — NL GEBRUIK ONBEPERKT — PL NIEOGRANICZONE KORZYSTANIE — PT UTILIZAÇÃO ILIMITADA — RO UTILIZARE NELIMITATĂ — SL NEOMEJENA UPORABA — SK NEOBMEDZENÉ POUŽITIE — FI KÄYTTÖÄ EI RAJOITETTU — SV OBEGRÄNSAD ANVÄNDNING — EN UNRESTRICTED USE	UNRESTRICTED USE — 99209
— BG Разни — CS Různí — DA Diverse — DE Verschiedene — EE Erinevad — EL Διάφορα — ES Varios — FR Divers — HR Razni — IT Vari — LV Dažādi — LT Įvairūs — HU Többféle — MT Diversi — NL Diverse — PL Różne — PT Diversos — RO Diverși — SL Razno — SK Rôzne — FI Useita — SV Flera — EN Various	Various — 99211
— BG Насипно — CS Volně loženo — DA Bulk — DE Lose — EE Pakendamata — EL Χύμα — ES A granel — FR Vrac — HR Rasuto — IT Alla rinfusa — LV Berams(lejams) — LT Nesupakuota — HU Ömlesztett — MT Bil-kwantità — NL Los gestort — PL Luzem — PT A granel — RO Vrac — SL Razsuto — SK Voľne ložené — FI Irtotavaraa — SV Bulk — EN Bulk	Bulk — 99212
— BG Изпращач — CS Odesílatel — DA Afsender — DE Versender — EE Saatja — EL Αποστολέας — ES Expedidor — FR Expéditeur — HR Pošiljatelj — IT Speditore — LV Nosūtītājs — LT Siuntėjas — HU Feladó — MT Min jikkonsenja — NL Afzender — PL Nadawca — PT Expedidor — RO Expeditor — SL Pošiljatelj — SK Odosielateľ — FI Lähettäjä — SV Avsändare — EN Consignor	Consignor — 99213

ANNEX 12-01

Formats and codes of the common data requirements for the registration of economic operators and other persons

INTRODUCTORY NOTES

• 1. The formats and the codes included in this Annex are applicable in relation with the data requirements for the registration of economic operators and other persons.

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

• 1. Whenever the information for the registration of economic operators and other persons dealt with in Annex 12-01 to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied.

• 1. 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 characters, 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.

TITLE I

Formats of the common data requirements for the registration of economic operators and other persons

D.E No	D.E. name	D.E. format (Type/length)	Code-list in Title II (Y/N)	Cardinality	Notes
1	EORI number	an..17	N	1x	The structure of the EORI number is defined in Title II
2	Full name of the person	an..512	N	1x
3	Address of establishment/address of residence	Street and number: an..70 Postcode: an..9 City: an..35 Country Code: a2	N	1x	The country code as defined in Title II regarding the country code of D.E. 1 EORI number shall be used.
4	Establishment in the customs territory of the Union	n1	Y	1x
5	VAT identification number(s)	Country Code: a2 VAT identification number an..15	N	99x	The format of the VAT identification number is defined in Article 215 of Council Directive 2006/112/EC on the common system of value added tax.
6	Legal status	an..50	N	1x
7	Contact information	Contact person name: an..70 Street and number: an..70 Postcode: an..9 City: an..35 telephone number: an..50 fax number: an..50 Email address an..50	N	9x
8	Third country unique identification number	an..17	N	99x
9	Consent to disclosure of personal data listed in points 1, 2 and 3	n1	Y	1x
10	Short name	an..70	N	1x
11	Date of establishment	n8  (yyyymmdd)	N	1x
12	Type of person	n1	Y	1x
13	Principal economic activity	an4	Y	1x
14	Start date of the EORI number	n8 (yyyymmdd)	N	1x
15	Expiry date of the EORI number	n8 (yyyymmdd)	N	1x

TITLE II

Codes in relation with the common data requirementsfor the registration of economic operators and other persons

CODES

1. INTRODUCTION

This Title contains the codes to be used for the registration of economic operators and other persons.

2. CODES

1   EORI number

The EORI number is structured as follows:

Field	Content	Format
1	Identifier of the Member State (country code)	a2
2	Unique identifier in a Member State	an..15

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 Regulation (EU) No 1106/2012. The Commission regularly publishes regulations updating the list of country codes.

4   Establishment in the customs territory of the Union

• 0Not established in the customs territory of the Union

• 1Established in the customs territory of the Union

9   Consent to disclosure of personal data listed in points 1, 2 and 3

• 0Not to be published

• 1To be published

12   Type of person

The following codes shall be used:

• 1 Natural person

• 2 Legal person

• 3 Association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts.

13   Principal economic activity

Principal economic activity code at 4 digit level in accordance with the Statistical Classification of Economic Activities in the European Community (NACE; Regulation (EC) No 1893/2006) as listed in the business register of the Member State concerned.

ANNEX 12-02

Binding origin information decisions

Image omitted; see official source

Text of image

EUROPEAN UNION — BINDING ORIGIN INFORMATION DECISION

BOI

National reference number (if any):

(confidential)

year

month

day

Start date of the decision:

EORI No

End of extended use:

General remarks

Without prejudice to the provisions of Article 34 (4) and (5) of Regulation (EU) No 952/2013 of the European Parliament and the Council this BOI remains valid for 3 years as from the start date of the decision.

year

month

day

Date:

Registration number (if any):

The holder of the BOI must be able to prove that the goods concerned and the circumstances determining their origin conform in every respect to the goods and the circumstances described in the decision.

(This classification is only of an indicative nature, and is not binding on the administration, except in case of a BTI mentioned in box 17)

and, (when required) their composition and the methods used to examine them; commercial denomination

(confidential)

Type of transaction:

IMPORT

or

EXPORT

Place

Date:

Signature

Stamp

year

month

day

Image omitted; see official source

Text of image

EUROPEAN UNION — BINDING ORIGIN INFORMATION DECISION

BOI

(confidential)

(if required)

Country of origin

HS heading/CN code

Value

(confidential)

Place

Date:

Signature

Stamp

year

month

day

Image omitted; see official source

Text of image

EUROPEAN UNION — BINDING ORIGIN INFORMATION DECISION

BOI

(confidential)

BG

CS

DA

DE

EL

EN

ES

ET

FI

FR

HR

HU

IT

LT

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ANNEX 12-03

TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A UNION AIRPORT (Article 44)

1. CHARACTERISTICS

The tag referred to in Article 44 shall be designed in such a way as to prevent its re-use.

• (a) The tag shall bear a green stripe of a least 5 mm width along the full length of the two edges of its routing and identification sections. Moreover, those green stripes may extend also to other parts of the baggage tag, with the exception of all areas showing the bar coded tag number which must be printed on an unobscured white background. (See specimens at 2(a))

• (b) For ‘expedite baggage’, the tag shall be with green instead of red stripes along its edges. (See specimen at 2(b))

2. MODELS

• (a) Image omitted; see official source

• (b) Image omitted; see official source

ANNEX 21-01

List of surveillance data elements referred to in Article 55(1)

D.E order No	D.E. name	Format (as defined in Annex B)	Cardinality	Cardinality
D.E order No	D.E. name	Format (as defined in Annex B)	Header level	Item level
1/1	Declaration type	Same as data element order number 1/1	Same as data element order number 1/1	Same as data element order number 1/1
1/2	Additional Declaration type	Same as data element order number 1/2	Same as data element order number 1/2	Same as data element order number 1/2
1/6	Goods item number	Same as data element order number 1/6	Same as data element order number 1/6	Same as data element order number 1/6
1/10	Procedure	Same as data element order number 1/10	Same as data element order number 1/10	Same as data element order number 1/10
1/11	Additional Procedure	Same as data element order number 1/11	Same as data element order number 1/11	Same as data element order number 1/11
2/3	Documents produced, certificates and authorisations, additional references	Same as data element order number 2/3	Same as data element order number 2/3	Same as data element order number 2/3
3/2	Exporter Identification No	Same as data element order number 3/2	Same as data element order number 3/2	Same as data element order number 3/2
3/10	Consignee Identification No	Same as data element order number 3/10	Same as data element order number 3/10	Same as data element order number 3/10
3/16	Importer Identification No	Same as data element order number 3/16	Same as data element order number 3/16	Same as data element order number 3/16
3/18	Declarant Identification No	Same as data element order number 3/18	Same as data element order number 3/18	Same as data element order number 3/18
3/39	Holder of the authorisation identification no	Same as data element order number 3/39	Same as data element order number 3/39	Same as data element order number 3/39
3/40	Additional fiscal references identification no	Same as data element order number 3/40	Same as data element order number 3/40	Same as data element order number 3/40
4/3	Calculation of taxes — Tax type	Same as data element order number 4/3	Same as data element order number 4/3	Same as data element order number 4/3
4/4	Calculation of taxes — Tax base	Same as data element order number 4/4	Same as data element order number 4/4	Same as data element order number 4/4
4/5	Calculation of taxes — Tax rate	Same as data element order number 4/5	Same as data element order number 4/5	Same as data element order number 4/5
4/6	Calculation of taxes — Payable tax amount	Same as data element order number 4/6	Same as data element order number 4/6	Same as data element order number 4/6
4/8	Calculation of taxes — Method of payment	Same as data element order number 4/8	Same as data element order number 4/8	Same as data element order number 4/8
4/16	Valuation method	Same as data element order number 4/16	Same as data element order number 4/16	Same as data element order number 4/16
4/17	Preference	Same as data element order number 4/17	Same as data element order number 4/17	Same as data element order number 4/17
5/8	Country of destination code	Same as data element order number 5/8	Same as data element order number 5/8	Same as data element order number 5/8
5/14	Country of dispatch/export code	Same as data element order number 5/14	Same as data element order number 5/14	Same as data element order number 5/14
5/15	Country of origin code	Same as data element order number 5/15	Same as data element order number 5/15	Same as data element order number 5/15
5/16	Country of preferential origin code	Same as data element order number 5/16	Same as data element order number 5/16	Same as data element order number 5/16
6/1	Net mass (kg)	Same as data element order number 6/1	Same as data element order number 6/1	Same as data element order number 6/1
6/2	Supplementary units	Same as data element order number 6/2	Same as data element order number 6/2	Same as data element order number 6/2
6/5	Gross mass (kg)	Same as data element order number 6/5	Same as data element order number 6/5	Same as data element order number 6/5
6/8	Description of goods	Same as data element order number 6/8	Same as data element order number 6/8	Same as data element order number 6/8
6/10	Number of packages	Same as data element order number 6/10	Same as data element order number 6/10	Same as data element order number 6/10
6/14	Commodity code — Combined nomenclature code	Same as data element order number 6/14	Same as data element order number 6/14	Same as data element order number 6/14
6/15	Commodity code — TARIC code	Same as data element order number 6/15	Same as data element order number 6/15	Same as data element order number 6/15
6/16	Commodity code — TARIC additional code(s)	Same as data element order number 6/16	Same as data element order number 6/16	Same as data element order number 6/16
6/17	Commodity code — national additional code(s)	Same as data element order number 6/17	Same as data element order number 6/17	Same as data element order number 6/17
7/2	Container	Same as data element order number 7/2	Same as data element order number 7/2	Same as data element order number 7/2
7/4	Mode of transport at the border	Same as data element order number 7/4	Same as data element order number 7/4	Same as data element order number 7/4
7/5	Inland mode of transport	Same as data element order number 7/5	Same as data element order number 7/5	Same as data element order number 7/5
7/10	Container identification number	Same as data element order number 7/10	Same as data element order number 7/10	Same as data element order number 7/10
8/1	Quota order number	Same as data element order number 8/1	Same as data element order number 8/1	Same as data element order number 8/1
8/6	Statistical value	Same as data element order number 8/6	Same as data element order number 8/6	Same as data element order number 8/6
- -	Date of acceptance of the declaration	In compliance with the format of data element order number 5/4	1×
- -	Declaration number (unique reference)	In compliance with the format of the MRN as defined in data element order number 2/1	1×
- -	Issuer	In compliance with the format of data element order number 5/8	1×

ANNEX 21-02

List of surveillance data elements referred to in Article 55(6) and correlation with box declaration and/or format