Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446

Image omitted; see official source

Image omitted; see official source

Image omitted; see official source

Image omitted; see official source

Image omitted; see official source

Image omitted; see official source

Image omitted; see official source

EXPLANATORY NOTES TO THE FORMS OR NATIONAL IT SYSTEMS FOR SPECIAL PROCEDURES OTHER THAN TRANSIT

TITLE I

Particulars to be entered in the various boxes of the application form

1. Applicant

Enter the full name and address and the EORI number of the applicant. The applicant is the person to whom the authorisation should be issued.

2. Customs procedure

Enter the customs procedure under which the goods listed in box 7 are intended to be placed. The relevant customs procedures are given below:

• — end-use

• — temporary admission

• — customs warehousing

• — inward processing

• — outward processing

Note:

• 1.If the applicant applies for an authorisation to use more than one customs procedure separate forms should be used.

• 2.The use of the customs warehousing procedure does not require an authorisation but the operation of storage facilities for the customs warehousing of goods does.

3. Type of application

Type of application must be entered in this box by using at least one of the following codes:

1	=	first application
---	---	---
2	=	application for amended or renewed authorisation (also indicate the appropriate authorisation number)
---	---	---
3	=	application for an authorisation where more than one MS is involved
---	---	---
4	=	application for successive authorisation (inward processing)

4. Continuation forms

Enter the number of continuation forms attached.

Note:

Continuation forms are provided for the following customs procedures:

Customs warehousing, inward processing (where necessary) and outward processing (where necessary)

5. Place and kind of accounts/records

Enter the place where the main accounts for customs purposes are held or accessible. Specify also the kind of accounts by giving details about the system used.

State also the place where records are kept and the kind of records (stock records) to be used for the customs procedure. Records means: the data containing all the necessary information and technical details, enabling the customs authorities to supervise and control the customs procedure.

Note:

In case of temporary importation box 5 needs to be completed only where required by customs authorities.

6. Period of validity of the authorisation

Indicate in box 6a the requested date on which the authorisation should take effect (day/month/year). In principle the authorisation takes effect on the date of issue at the earliest. In this case enter ‘date of issue’. The date of expiry of the authorisation may be suggested in box 6b.

7. Goods to be placed under the customs procedure

CN code

Complete according to the Combined Nomenclature (CN code = eight digits).

Description

The description of the goods means the trade and/or technical description.

Quantity

Enter the estimated quantity of the goods intended to be placed under the customs procedure.

Value

Enter the estimated value in euro or in other currency of the goods intended to be placed under the customs procedure.

Note:

End-use:

• 1. If the application concerns goods other than those under 2 below, you should enter in sub-box ‘CN code’, where appropriate; the TARIC Code (10 digits or 14 digits).

• 1. If the application concerns goods under the special provisions (Part A and B) contained in the preliminary provisions of the Combined Nomenclature (goods or certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft) CN codes are not required. Applicants should state in sub-box ‘Description’ for instance: ‘Civil aircraft and parts thereof/special provisions, part B of the CN’. Furthermore it is then not necessary to give details about the CN code, quantity and the value of the goods;

Customs warehousing:

If the application covers a number of items of different goods you may enter the word ‘various’ in sub-box ‘CN code’. In this case describe the nature of goods to be stored in sub-box ‘Description’. It is not necessary to give details about the CN code. Quantity and value of the goods;

Inward and outward processing:

CN code: The four-digit code may be indicated. However the eight-digit code must be given where:

Equivalent goods or the standard exchange system are to be used

Description: The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application. Where it is planned to use equivalent goods or the standard exchange system give details about commercial quality and technical characteristics of the goods.

8. Processed products

General remark:

Enter details of all processed products resulting from the operations indicating main processed product or secondary processed product as appropriate.

CN code and description: See comments on box 7.

9. Details of the planned activities

Describe the nature of the planned activities (e.g. details of the operations under a job-processing contract or kind of usual forms of handling) to be carried out on the goods within the customs procedure. Indicate also the appropriate place(s).

If more than one customs administration is involved, indicate the name(s) of the Member State(s) as well as the places.

Note:

In the case of ‘end-use’ enter the intended end-use and the place(s) where the goods will be assigned to the prescribed end-use.

Where appropriate enter name, address and function of other operators involved.

In the case of temporary admission enter the owner of the goods.

10. Economic conditions

In case of inward processing the applicant must give reasons for the fulfilment of the economic conditions by using at least one of the two digit codes set out in the Appendix for each CN-code which has been indicated in box 7.

11. Customs office(s)

• (a) of placement

• (b) of discharge

• (c) supervising office(s)

Indicate the suggested customs office(s).

Note:

In case of end-use box 11b is not to be completed.

12. Identification

Enter in box 12 the intended means of identification by using at least one of the following codes:

1	=	serial or manufacturer's number
---	---	---
2	=	affixing of plumbs, seals, clip-marks or other distinctive marks
---	---	---
3	=	Information sheet INF
---	---	---
4	=	taking of samples, Illustrations or technical descriptions
---	---	---
5	=	carrying out of analyses
---	---	---
6	=	Information document set out in Annex ex 104 (only suitable for outward processing)
---	---	---
7	=	other means of identification (explain in box 16 ‘additional Information’)
---	---	---
8	=	without identification measures (only suitable for temporary admission)

Note:

In the case of customs warehousing completion is necessary only if this is required by the customs authorities.

Box 12 is not to be completed in the case of the use of equivalent goods. In this case the continuation forms shall be completed instead.

13. Period for discharge (months)

Enter the estimated period needed for the operations to be carried out or use within the customs procedure(s) applied for (box 2). The period starts when the goods are placed under the customs procedure. This period ends when the goods or products have been placed under a subsequent customs procedure, re-exported or in order to obtain total or partial relief from import duties upon release for free circulation after outward processing.

Note:

In the case of end-use state the period which will be needed to assign the goods to the prescribed end-use or to transfer the goods to another holder of authorisation. In the case of customs warehousing the period is unlimited; therefore leave blank.

In the case of inward processing: where the period for discharge expires on a specific date for all the goods placed under the arrangements in a given period, the authorisation may provide that the period for discharge shall be automatically extended for all goods still under the arrangements on this date. If this simplification is required enter: ‘Article 174(2)’ and give the details in box 16.

14. Type of declaration

Box 14 a:

Indicate the type of declaration that is intended to be used for placement of goods under the procedure by using at least one of the following codes:

1	=	Standard declaration (in accordance with Article 162 of the Code)
---	---	---
2	=	simplified declaration (in accordance with Article 166 of the Code)
---	---	---
3	=	Entry in the declarant's records (in accordance with Article 182 of the Code)

Box 14b:

Indicate the type of declaration that is intended to be used for discharge the procedure by using at least one of the following codes: The same as for box 14 a.

Note:

In the case of end-use procedure box 14 is not to be completed.

15. Transfer

Where a transfer of rights and obligations is intended describe the details.

16. Additional Information

Where applicable indicate the following additional information:

Type of guarantee

Guarantee (yes/no)

Customs office of guarantee

Guarantee amount

Method of calculation:

In case of inward processing indicate if, in case of a customs debt, the amount of import duty will be calculated according to Article 86(3) of the Code? (yes/no)

Bill of discharge:

Waiver of requirement to present the bill of discharge? (yes/no)

Indicate all additional information considered useful

17. Signed/Dated/Name

If a continuation form is used complete only the appropriate box (22, 23 or 26) instead.

TITLE II

Remarks concerning the continuation forms

Continuation form ‘customs warehousing’

18. Warehouse type

Indicate one of the following types:

Public warehouse Type I

Public warehouse Type II

Private warehouse

19. Warehouse or storage facilities

Enter the precise place intended to be used as the customs warehouse or other storage facilities.

20. Deadline for lodging inventory of goods

You can make a suggestion for the deadline for lodging inventory of goods.

21. Loss rate

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

22. Storage of goods not under the arrangements

CN code and description

Where it is planned to use common storage or equivalent goods state the eight-digit CN code, commercial quality and technical characteristics of the goods. Where applicable specify the customs procedure if any to which the goods are subject.

23. Usual forms of handling

Complete if usual forms of handling are envisaged.

24. Temporary removal

Purpose:

Complete if temporary removal is envisaged.

Continuation form ‘inward processing’

18. Equivalent goods

Where it is planned to use equivalent goods, state the eight-digit CN code, commercial quality and technical characteristics of the equivalent goods to enable the customs authorities to make the necessary comparison between import goods and equivalent goods. The Codes provided for box 12 may be used to suggest supporting means, which might be useful for this comparison. If the equivalent goods are at a more advanced stage of manufacture than the import goods give appropriate Information in box 21.

19. Prior exportation

Where it is planned to use the prior exportation system indicate the period within which the non-Union goods should be declared for the arrangements taking account of the time required for procurement and transport to the Union.

20. Release for free circulation without customs declaration

Where it is requested that the processed products or goods which have been placed under inward processing IM/EX will be released for free circulation without formalities, enter ‘Article 170(1)’.

21. Additional information

Indicate all additional Information considered useful with regard to boxes 18 to 20.

Continuation form ‘outward processing’

18. System

Where intended enter the appropriate code(s):

1	=	standard exchange system without prior importation
---	---	---
2	=	standard exchange system with prior importation
---	---	---
3	=	outward processing IM/EX in accordance with Article 223(2)(d) of the Code

19. Replacement products

Where it is planned to use the standard exchange system (only possible in case of repair), state the eight-digit CN code, commercial quality and technical characteristics of the replacement products to enable the customs authorities to make the necessary comparison between temporary expert goods and the replacement products. The codes provided for box 12 may be used to suggest supporting means, which might be useful for this comparison.

20. Not applicable

21. Not applicable

22. Additional information

Indicate all additional Information considered useful with regard to boxes 18 to 21.

For instance, where it is planned to use equivalent goods, state the eight-digit CN code, commercial quality and technical characteristics of the non-Union goods to enable the customs authorities to make the necessary comparison between temporary export goods and the equivalent goods. The codes provided for box 12 may be used to suggest supporting means, which might be useful for this comparison.

Appendix

Codes of economic conditions

(Article 211(3) and (4) of the Code)

Until the date of deployment of the UCC Customs Decision system referred to in the annex to Commission Implementing Decision of 29 April 2014 establishing the Work Programme for the Union Customs Code (WPUCC), the following codes of economic conditions shall be used for the purposes of applying for an authorisation for inward processing:

the processing of goods not listed in Annex 71-02 (Code 01);

repair (Code 30.4);

the processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone (Code 30.2);

the processing of durum wheat into pasta (Code 30.6);

the placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18 of Council Regulation (EU) No 510/2014 (Code 31);

the processing of goods which are listed in Annex 71-02, in the following situations:

• (i) unavailability of goods produced in the Union sharing the same 8-digit CN code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged (Code 10);

• (ii) differences in price between goods produced in the Union and those intended to be imported, where comparable goods cannot be used because their price would not make the proposed commercial operation economically viable (Code 11);

• (iii) contractual obligations where comparable goods do not conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights (Code 12).

• (iv) the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 (Code 30.7)

the processing of goods to ensure their compliance with technical requirements for their release for free circulation (Code 40);

the processing of goods of a non-commercial nature (Code 30.1);

the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions (Code 30.5);

the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector (Code 41);

the processing into products to be incorporated in or used for civil aircraft for which an airworthiness certificate has been issued (Code 42);

the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003 (Code 43);

the processing of goods into samples (Code 44);

the processing of any electronic type of components, parts, assemblies or any other materials into information technology products (Code 45);

the processing of goods falling within CN codes 2707 or 2710 into products falling within CN codes 2707 , 2710 or 2902 (Code 46);

the reduction to waste and scrap, destruction, recovery of parts or components (Code 47);

denaturing (Code 48);

usual forms of handling referred to in Article 220 of the Code (Code 30.3);

the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation (Code 49).

ANNEX 13

INFORMATION SHEETS

The Appendix contains a table of correspondence

Image omitted; see official source

Image omitted; see official source

Image omitted; see official source

NOTES

A. General notes

• 1. The part of the sheet requesting information (boxes 1 to 7) shall be filled in either by the holder or by the office requesting the information.

• 1. The form must be filled in so that it is legible and indelible, preferably using a typewriter. It shall not contain any erasures or overwritten words. Corrections should be made by crossing out the wrong words and adding further particulars, if necessary. Corrections must be initialled by the person filling in the sheet and endorsed by the customs office.

B. Special notes referring to the relevant box numbers

• 1. Give the name, address and the name of the Member State. This item may be left blank when the application is made by the customs office of the Member State requesting the information.

• 1. Give the name, address and the name of the Member State, of the customs office to whom the application is made.

• 1. Give the name, address and the name of the Member State of the customs office requesting the information. This item is left blank when the application is made by the holder.

• 1. Give the number, kind, marks and numbers of packages. In the case of unpackaged goods or products, give the number of objects, or, if appropriate, insert ‘bulk’. Give the usual trade description of the products or goods or their tariff description.

• 1. The net quantity must be expressed in units of the metric system: kg, litres, m², etc.

• 1. The amounts shall be entered in Euro or national currency. Where appropriate, the Member State where the products are released for free circulation shall convert the amount shown on the information sheet at the rate used for calculating the customs value. Currencies are to be indicated as follows:
• — EUR for Euro
• — DKK for Danish Krone
• — SEK for Swedish Krona
• — GBP for Pound Sterling

• 1. Fiscal charges may, for instance, be specified.

Image omitted; see official source

Image omitted; see official source

NOTES

A. General notes

• 1. Boxes 1 to 8 are to be filled in by the holder.

• 1. The form must be filled in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person filling in the sheet and endorsed by the customs office which issued it.

B. Special notes referring to the relevant box numbers:

• 1/2. Give the name, address and the name of the Member State. In the case of a legal person the name of the person responsible should also be given.

• 6/13. The net quantity must be expressed in units of the metric system: kg, litres, m², etc.

• 1. Currencies are to be indicated as follows:
• — EUR for Euro
• — DKK for Danish Krone
• — SEK for Swedish Krona
• — GBP for Pound Sterling

Image omitted; see official source

Image omitted; see official source

NOTES

A. General notes

• 1. Boxes 1 to 8 are to be filled in by the holder.

• 1. The form must be filled in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections should be made by crossing out the wrong words and adding any necessary particulars. Corrections must be initialled by the person filling in the sheet and endorsed by the customs office which issued it.

B. Special notes referring to the relevant box numbers:

• 1./2. Give the name, address and the name of the Member State. In the case of a legal person the name of the person responsible should also be given.

• 6./12. The net quantity must be expressed in units of the metric system: kg, litres, m², etc.

• 1. Currencies are to be indicated as follows:
• — EUR for Euro
• — DKK for Danish Krone
• — SEK for Swedish Krona
• — GBP for Pound Sterling

Image omitted; see official source

Image omitted; see official source

Image omitted; see official source

NOTES

A. General notes

• 1. The form must be filled in legibly and indelibly, preferably by typewriter. It must not contain any erasures or overwritten words. Corrections should be made by crossing out wrong entries and if necessary adding the correct particulars. Corrections must be initialled by the person filling in the form and endorsed by the customs office which completes box 16.

• 1. Boxes 1 to 15 must be filled in by the holder.

B. Special notes referring to box numbers:

• 1. Give the name, address and the name of the Member State. In the case of a legal person, the name of the person responsible should also be given.

• 1. Give the name, address and the Member State.

• 1. Give the number and date of the authorisation and the name of the customs authorities which issued it.

• 1. Give an exact description of the compensating products using the normal commercial description or the tariff description.

• 1. Give the tariff heading or subheading of the compensating products as shown on the authorisation.

• 1. Give an exact description of the goods using the normal commercial description or the tariff description. The description must correspond with that given in the export document. If the goods are subject to the inward processing procedure enter ‘IP goods’ and give the number of the information sheet INF1 if used:

• 1. Give the net quantity expressed in units of the metric system (kg, litres, m², etc.).

• 1. Give the statistical value at the time the export declaration was lodged, preceded by one of the following currency abbreviations:
• — EUR for Euro
• — DKK for Danish Krone
• — SEK for Swedish Krona
• — GBP for Pound Sterling

Appendix

1. General Notes

• 1.1. The information sheets shall comply with the model set out in this Annex and be printed on white paper without mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m².

• 1.2. The form shall measure 210 × 297 mm.

• 1.3. The customs administrations shall be responsible for having the form printed. Each form shall bear the initials of the issuing Member State in accordance with the ISO-Norm Alpha 2, followed by an individual serial number.

• 1.4. The form shall be printed and the boxes shall be filled in an official language of the Union. The customs office requested to provide the information or make use of it may ask for the information contained in the form presented to it to be translated into the official language, or one of the official languages, of the customs administration.

2. Use of the Information sheets

2.1.   Common provisions

• (a) Where the customs office issuing the information sheet considers that additional information to that appearing on the information sheet is required, it shall enter such particulars. Where not enough space remains, an additional sheet shall be annexed. It shall be mentioned on the original.

• (b) The customs office which endorsed the information sheet may be asked to carry out post-clearance verification of the authenticity of the sheet and the accuracy of the particulars which its contains.

• (c) In the case of successive consignments, the requisite number of information sheets may be made out for the quantity of goods or products entered for the arrangements. The initial information sheet may also be replaced with further information sheets or, where only one information sheet is used, the customs office for which the sheet is endorsed may note on the original the quantities of goods or products. Where not enough space remains, an additional sheet shall be annexed which shall be mentioned on the original.

• (d) The customs authorities may permit the use of recapitulative information sheets for triangular traffic trade flows involving a large number of operations which cover the total quantity of imports/exports over a given period.

• (e) In exceptional circumstances, the information sheet may be issued a posteriori but not beyond the expiry of the period required for keeping documents.

• (f) In the event of theft, loss or destruction of the information sheet, the operator may ask the customs office which endorsed it for a duplicate to be issued. The original and copies of the information sheet so issued shall bear one of the following indications: DUPLICADO, DUPLIKAT, DUPLIKAT, ANTIГΡΑΦΟ, DUPLICATE, DUPLICATA, DUPLICATO, DUPLICAAT, SEGUNDA VIA, KAKSOISKAPPALE, DUPLIKAT.

2.2.   Specific provisions

2.2.2.   Information sheet INF1 (Inward processing)

• (a) The information sheet INF1 (hereafter: INF1) may be used for providing information on: duty amounts [and compensatory interest], applying commercial policy measures, the amount of the security.

• (b) The INF1 shall be made out in an original and two copies. The original and one copy of the INF1 shall be sent to the supervising office and a copy shall be kept by the customs office which endorsed the INF1. The supervising office shall supply the information requested in boxes 8, 9 and 11 of the INF1, endorse it, retain the copy and return the original.

• (c) Where the release for free circulation of compensating products or goods in the unaltered state at a customs office other than the office of entry is requested, this customs office endorsing the INF1 shall ask the supervising office to indicate: in box 9 (a), the amount of import duties due in accordance with Article 121(1) or 128 (4) of the Code, in box 9 (b), the amount of compensatory interest in accordance with Article 519, the quantity, CN Code and origin of the import goods used in the manufacture of the compensating products released for free circulation.

• (d) Where the compensating products obtained under inward processing (drawback system) are consigned to another customs approved treatment or use allowing import duties to be repaid or remitted, and are subject to a new application for authorisation for the inward processing arrangements, the customs authorities issuing this authorisation may use the INF1 to determine the amount of import duties to be levied or the amount of the customs debt liable to be incurred.

• (e) Where the declaration for release for free circulation relates to compensating products obtained from import goods or goods in the unaltered state which had been subject to specific commercial policy measures at the moment of entry for the procedure (suspension system) and such measures continue to be applicable, the customs office accepting the declaration and endorsing the INF1 shall ask the supervising office to indicate particulars necessary for the application of commercial policy measures.

• (f) Where release for free circulation is requested in the case of an INF1 being made out for fixing the amount of security, the same INF1 may be used, provided it contains: in box 9 (a) the amount of import duties payable on the import goods pursuant to Article 121(1) or 128 (4) of the Code, and in box 11, the date when the import goods concerned were first entered for the procedure or the date when the import duties have been repaid or remitted in accordance with Article 128(1) of the Code.

2.2.3.   Information sheet INF9 (Inward processing)

• (a) The information sheet INF9 (hereafter: INF9) may be used where compensating products are assigned another permitted customs approved treatment or use under triangular traffic (IM/EX).

• (b) The INF9 shall be made out in an original and three copies for the quantities of import goods entered for the arrangements.

• (c) The office of entry shall endorse box 11 of the INF9 and indicate which means of identification or measures to control the use of equivalent goods are used (such as the use samples, illustrations or technical descriptions,, carrying out of analysis). The office of entry sends copy 3 to the supervising office and return the original and the other copies to the declarant.

• (d) The declaration discharging the arrangements shall be accompanied by the original and copies 1 and 2 of the INF9. The office of discharge shall indicate the quantity of compensating products and the date of acceptance. It shall send copy 2 to the supervising office, return the original to the declarant and retain copy 1.

2.2.4.   Information sheet INF5 (Inward processing)

• (a) The information sheet INF5 (hereafter: INF5) may be used when compensating products obtained from equivalent goods are exported under triangular traffic with prior exportation (EX/IM).

• (b) The INF5 shall be made out in an original and three copies in respect of the quantity of import goods corresponding to the quantity of compensating products exported.

• (c) The customs office accepting the export declaration shall endorse box 9 of the INF5 and return the original and the three copies to the declarant.

• (d) The customs office of exit shall complete box 10, send copy 3 to the supervising office and return the original and the other copies to the declarant.

• (e) Where durum wheat falling within CN code 1001 10 00 is processed into pasta falling within CN codes 1902 11 00 and 1902 19 , the name of the importer authorised to enter the import goods for the arrangements, to be given in box 2 of the INF5, may be filled in after the INF5 has been presented to the customs office where the export declaration is lodged. The information shall be given on the original and copies 1 and 2 of the INF5 before the declaration entering the import goods for the arrangements is lodged.

• (f) The declaration of entry for the arrangements must be accompanied by the original and copies 1 and 2 of the INF5. The customs office where the declaration of entry is presented shall note on the original and copies 1 and 2 of the INF5 the quantity of import goods entered for the arrangements and the date of acceptance of the declaration. It shall send copy 2 to the supervising office, returning the original to the declarant and retaining copy 1.

2.2.7.   Information sheet INF2 (Outward processing)

• (a) The information sheet INF2 (hereafter: INF2) may be used, where compensating or replacement products are imported under triangular traffic.

• (b) The INF2 shall be made out in an original and one copy for the quantity of goods entered for the procedure.

• (c) The request for the issue of the INF2 shall constitute the consent of the holder to transfer the right of the total or partial relief from the import duties to another person importing the compensating or replacement products under triangular traffic.

• (d) The office of entry shall endorse the original and the copy of the INF2. It shall retain the copy and return the original to the declarant. It shall indicate in box 16 the means used to identify the temporary export goods. Where samples are taken or illustrations or technical descriptions are used, this office shall authenticate such samples, illustrations or technical descriptions by affixing its customs seal either on the goods, where their nature permits it, or on the packaging, in such a way that it cannot be tampered with. A label bearing the stamp of the office and reference particulars of the export declaration shall be attached to the samples, illustrations or technical descriptions in a manner which prevents substitution. The samples, illustrations or technical descriptions, authenticated and sealed shall be returned to the exporter, who shall present them with the seals intact when the compensating or replacement products are re-imported. Where an analysis is required and the results will not be known until after the office of entry has endorsed the INF2, the document containing the results of the analysis shall be given to the exporter in a sealed tamper-proof envelope.

• (e) The office of exit shall certify on the original that the goods have left the customs territory of the Union and shall return it to the person presenting it.

• (f) The importer of the compensating or replacement products shall present the original of the INF2 and, where appropriate, the means of identification to the office of discharge.

Appendix

Table of correspondence to be used for the standardised exchange of information (INF)

SECTION A

Data elements referred to in Annex 71-05 to Delegated Regulation (EU) 2015/2446	Box No. of the relevant information sheet(s)
Authorisation number (M)	3 of INF9, 3 of INF5 and 6 of INF2
Person making the request (M)	1 of INF9, 1 of INF 5 and 1 of INF2
INF number (M)	Dedicated box
Supervising customs office (M)	9 of INF9, 7 of INF5 and 9 of INF2
Customs office using the INF data elements (O)	10 of INF9, 8 of INF5 and 20 of INF2
Description of the goods which are covered by the INF (M)	4 of INF9, 4 of INF5 and 12 of INF2
CN Code, net quantity, value (M)	5, 6, 19 of INF9, 5, 6 and 18 of INF5 and 13, 14 and 15 of INF2
Description of the processed products which are covered by the INF (M)	7 of INF9, 18 of INF5 and 10 of INF2
CN Code, net quantity, value of processed products (M)	8, 19 of INF9, 18 of INF5 and 11, 21 of INF2
Particulars of the customs declaration(s) placing goods under the special procedure (O)	11 of INF9, 11 of INF5 and 16, 17 of INF2
MRN (O)	19 of INF9, 18 of INF5 and 21 of INF2
Remarks (O)	19 of INF9, 18 of INF5 and 21 of INF2
Specific data elements IP	Box No. of the relevant information sheet(s)
---	---
If a customs debt is incurred, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code (O)	19 of INF9
Equivalent goods (O)	11 of INF9
Prior exportation (O)	9, 10 of INF5
Business case IP IM/EX	Business case IP IM/EX
Customs declaration of placement under inward processing was accepted (O)	11 of INF9
Particulars necessary for application of commercial policy measures (O)	19 of INF9
Last date for discharge (O)	11 of INF9
CN Code, net quantity, value (M)	4, 5, 6 11, 19 of INF9
The declaration of discharge was accepted (O)	12 of INF9
CN Code, net quantity, value (M)	8, 13, 14, 15, 18, 19 of INF9
Date of exit and exit result (O)	19 of INF9
Business case IP EX/IM	Business case IP EX/IM
Export declaration under IP EX/IM was accepted (O)	9 of INF5
Particulars necessary for application of commercial policy measures (O)	18 of INF5
Last date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O)	9 of INF5
CN Code, net quantity, value (M)	4, 5, 6 INF5
Date of exit and exit result	10 of INF5
Date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O)	11 of INF5
CN Code, net quantity, value (M)	12,13, 14 17 of INF5
Specific data elements OP	Box No. of the relevant information sheet(s)
---	---
Business case OP EX/IM	Business case OP EX/IM
Country of processing (O)	5 of INF2
Member State of re-importation (O)	4 of INF2
Equivalent goods (O)	21 of INF2
Customs declaration for OP (M)	16 of INF2
Identification of goods (M)	16 of INF2
CN Code, net quantity (M)	13, 14, 15 of INF2
Last date of re-importation of processed products (M)	16 of INF2
Exit result (M)	17 of INF2
Date of re-importation of processed products (M)	20 of INF2
Particulars of the customs declaration(s) for release for free circulation (O)	20 of INF2
CN Code, net quantity, value (M)	20 of INF2

SECTION B

Data elements as referred to in Section B of Annex 71-05 to Delegated Regulation (EU) 2015/2446	Box No. of the relevant information sheet(s)
Type of request (M)	3 of INF1
The responsible customs authority as referred to in Article 101(1) of the Code (M)	4 of INF1
Authorisation number (M)	1 of INF1
CPM (O)	4 of INF1
Supervising customs office receiving the request (M)	2 of INF1
Description of the goods or processed products for which the INF is requested (M)	5 of INF1
CN Code, net quantity, value (M)	6, 7 and 15 of INF1
MRN (O)
Remarks (O)	15 of INF1

The supervising customs office receiving the request shall make available the following data elements:

Specific data elements IP IM/EX	Box No. of the relevant information sheet(s)
The amount of import duty to be entered in the accounts and notified to the debtor in accordance with Article 86(3) of the Code (O)	9 of INF1
Particulars necessary for application of commercial policy measures (O)	8 of INF1
INF number (M)	Dedicated box
MRN (O)	15 of INF1

[^E0001]: Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).

[^E0002]: Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1).’;

[^E0004]: Automatically generated by computer systems.

[^E0005]: OJ L 152, 16.6.2009, p. 23.

[^E0006]: Information to be produced where appropriate.

[^E0007]: Information to be produced where appropriate.

[^E0008]: Coded version, where available.

[^E0009]: Automatically generated by computer systems.

[^E0010]: OJ L 170, 29.6.2002, p. 8.

[^E0011]: Information to be produced where appropriate.

[^E0012]: Automatically generated by computer systems.

[^E0016]: Recommendation of the Customs Cooperation Council concerning the unique consignment reference number (UCR) for Customs purposes (30 June 2001).

[^E0017]: Recommendation of the Customs Cooperation Council concerning the unique consignment reference number (UCR) for Customs purposes (30 June 2001).

[^E0018]: The use, in this Appendix, of the words export, re-export, importation and re-importation equally cover dispatch, re-dispatch, introduction and re-introduction.

[^E0019]: OJ L 152, 16.6.2009, p. 23.

[^E0020]: OJ L 37, 10.2.2010, p. 1.

[^E0021]: Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.

[^E0022]: OJ L 329, 25.11.2006, p. 7.

[^E0023]: OJ L 325, 24.11.2006, p. 12.