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Commission Delegated Regulation (EU) 2021/234 of 7 December 2020 amending Delegated Regulation (EU) 2015/2446 as regards common data requirements, and Delegated Regulation (EU) 2016/341 as regards the codes to be used in certain forms

Type Delegated Regulation
Publication 2021-02-23
State In force
Text As published
Department European Commission
Source EUR-Lex
articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

Reform history JSON API
D.E. No Old D.E. No Data element/class name Data sub-element/sub-class name Data sub-element name I1 I2
11 01 000 000 1/1 Declaration type A
11 01 000 000 1/1 Declaration type D
11 02 000 000 1/2 Additional declaration type A
11 02 000 000 1/2 Additional declaration type D
11 03 000 000 1/6 Goods item number A A [1]
11 03 000 000 1/6 Goods item number SI SI
11 09 000 000 1/10 Procedure A A [1]
11 09 000 000 1/10 Procedure SI SI
11 09 001 000 Requested procedure A A [1]
11 09 001 000 Requested procedure SI SI
11 09 002 000 Previous procedure A A [1]
11 09 002 000 Previous procedure SI SI
11 10 000 000 1/11 Additional procedure A [2] [58]
11 10 000 000 1/11 Additional procedure SI
12 01 000 000 2/1 Previous document A [2] A
12 01 000 000 2/1 Previous document GS SI GS SI
12 01 001 000 Reference number A A
12 01 001 000 Reference number GS SI GS SI
12 01 002 000 Type A [58] A [58]
12 01 002 000 Type GS SI GS SI
12 01 003 000 Type of packages A A
12 01 003 000 Type of packages SI SI
12 01 004 000 Number of packages A A
12 01 004 000 Number of packages SI SI
12 01 005 000 Measurement unit and qualifier A A
12 01 005 000 Measurement unit and qualifier SI SI
12 01 006 000 Quantity A A
12 01 006 000 Quantity SI SI
12 01 007 000 Goods item identifier A A
12 01 007 000 Goods item identifier SI SI
12 02 000 000 2/2 Additional information A
12 02 000 000 2/2 Additional information GS SI
12 02 008 000 Code A [58]
12 02 008 000 Code GS SI
12 02 009 000 Text A
12 02 009 000 Text GS SI
12 03 000 000 2/3 Supporting document A [4]
12 03 000 000 2/3 Supporting document GS SI
12 03 001 000 Reference number A
12 03 001 000 Reference number GS SI
12 03 002 000 Type A [58]
12 03 002 000 Type GS SI
12 03 010 000 Issuing Authority name A
12 03 010 000 Issuing Authority name GS SI
12 03 005 000 Measurement unit and qualifier A
12 03 005 000 Measurement unit and qualifier SI
12 03 006 000 Quantity A [4]
12 03 006 000 Quantity SI
12 03 011 000 Date of validity A [4]
12 03 011 000 Date of validity GS SI
12 03 012 000 Currency A
12 03 012 000 Currency SI
12 03 013 000 Document line item number A
12 03 013 000 Document line item number GS SI
12 03 014 000 Amount A
12 03 014 000 Amount SI
12 04 000 000 NEW Additional reference A [58] [4]
12 04 000 000 NEW Additional reference GS SI
12 04 001 000 Reference number A [58]
12 04 001 000 Reference number GS SI
12 04 002 000 Type A [58]
12 04 002 000 Type GS SI
12 05 000 000 NEW Transport document A
12 05 000 000 NEW Transport document GS SI
12 05 001 000 Reference number A
12 05 001 000 Reference number GS SI
12 05 002 000 Type A
12 05 002 000 Type GS SI
12 08 000 000 2/4 Reference number/UCR C
12 08 000 000 2/4 Reference number/UCR GS SI
12 09 000 000 2/5 LRN A A
12 09 000 000 2/5 LRN D D
12 12 000 000 NEW Authorisation A [60] A [1] [60]
12 12 000 000 NEW Authorisation D SI D SI
12 12 002 000 Type A [63] [73] A [1] [63] [73]
12 12 002 000 Type D SI D SI
12 12 001 000 Reference number A [60] A [1] [60]
12 12 001 000 Reference number D SI D SI
12 12 080 000 Holder of the authorisation A [63] A [1] [63]
12 12 080 000 Holder of the authorisation D SI D SI
13 01 000 000 3/1 Exporter A
13 01 000 000 3/1 Exporter GS SI
13 01 016 000 Name A [6]
13 01 016 000 Name GS SI
13 01 017 000 3/2 Identification number A [66]
13 01 017 000 3/2 Identification number GS SI
13 01 018 000 Address A [6]
13 01 018 000 Address GS SI
13 01 018 019 Street and number A
13 01 018 019 Street and number GS SI
13 01 018 020 Country A
13 01 018 020 Country GS SI
13 01 018 021 Postcode A
13 01 018 021 Postcode GS SI
13 01 018 022 City A
13 01 018 022 City GS SI
13 04 000 000 3/15 Importer A
13 04 000 000 3/15 Importer D
13 04 016 000 Name A [6]
13 04 016 000 Name D
13 04 017 000 3/16 Identification number A
13 04 017 000 3/16 Identification number D
13 04 018 000 Address A [6]
13 04 018 000 Address D
13 04 018 019 Street and number A
13 04 018 019 Street and number D
13 04 018 020 Country A
13 04 018 020 Country D
13 04 018 021 Postcode A
13 04 018 021 Postcode D
13 04 018 022 City A
13 04 018 022 City D
13 05 000 000 3/17 Declarant A A
13 05 000 000 3/17 Declarant D D
13 05 016 000 Name A [6] A [6]
13 05 016 000 Name D D
13 05 017 000 3/18 Identification number A A
13 05 017 000 3/18 Identification number D D
13 05 018 000 Address A [6] A [6]
13 05 018 000 Address D D
13 05 018 019 Street and number A A
13 05 018 019 Street and number D D
13 05 018 020 Country A A
13 05 018 020 Country D D
13 05 018 021 Postcode A A
13 05 018 021 Postcode D D
13 05 018 022 City A A
13 05 018 022 City D D
13 05 074 000 Contact person C
13 05 074 000 Contact person D
13 05 074 016 Name A
13 05 074 016 Name D
13 05 074 075 Phone number A
13 05 074 075 Phone number D
13 05 074 076 E-mail address A
13 05 074 076 E-mail address D
13 06 000 000 3/19 Representative A A
13 06 000 000 3/19 Representative D D
13 06 017 000 3/20 Identification number A A
13 06 017 000 3/20 Identification number D D
13 06 030 000 3/21 Status A A
13 06 030 000 3/21 Status D D
13 06 074 000 Contact person C
13 06 074 000 Contact person D
13 06 074 016 Name A
13 06 074 016 Name D
13 06 074 075 Phone number A
13 06 074 075 Phone number D
13 06 074 076 E-mail address A
13 06 074 076 E-mail address D
13 14 000 000 3/37 Additional supply chain actor C
13 14 000 000 3/37 Additional supply chain actor GS SI
13 14 031 000 Role A
13 14 031 000 Role GS SI
13 14 017 000 Identification number A
13 14 017 000 Identification number GS SI
13 16 000 000 3/40 Additional fiscal reference A
13 16 000 000 3/40 Additional fiscal reference GS SI
13 16 031 000 Role A
13 16 031 000 Role GS SI
13 16 034 000 VAT identification number A
13 16 034 000 VAT identification number GS SI
13 21 000 000 3/46 Person paying the customs duty A
13 21 000 000 3/46 Person paying the customs duty D
13 21 017 000 Identification number A
13 21 017 000 Identification number D
14 05 000 000 4/10 Invoice currency A [2]
14 05 000 000 4/10 Invoice currency GS
14 06 000 000 4/11 Total amount invoiced C
14 06 000 000 4/11 Total amount invoiced GS
14 08 000 000 4/14 Item amount invoiced A [2]
14 08 000 000 4/14 Item amount invoiced SI
14 11 000 000 4/17 Preference A [2]
14 11 000 000 4/17 Preference SI
16 06 000 000 5/14 Country of dispatch A [2]
16 06 000 000 5/14 Country of dispatch GS SI
16 08 000 000 5/15 Country of origin A [2] [20]
16 08 000 000 5/15 Country of origin SI
16 09 000 000 5/16 Country of preferential origin A [2] [21]
16 09 000 000 5/16 Country of preferential origin SI
16 15 000 000 5/23 Location of goods A A
16 15 000 000 5/23 Location of goods GS GS
16 15 045 000 Type of location A A
16 15 045 000 Type of location GS GS
16 15 046 000 Qualifier of identification A A
16 15 046 000 Qualifier of identification GS GS
16 15 036 000 UN/LOCODE A A
16 15 036 000 UN/LOCODE GS GS
16 15 047 000 Customs office A A
16 15 047 000 Customs office GS GS
16 15 047 001 Reference number A A
16 15 047 001 Reference number GS GS
16 15 048 000 GNSS A A
16 15 048 000 GNSS GS GS
16 15 048 049 Latitude A A
16 15 048 049 Latitude GS GS
16 15 048 050 Longitude A A
16 15 048 050 Longitude GS GS
16 15 051 000 Economic operator A A
16 15 051 000 Economic operator GS GS
16 15 051 017 Identification number A A
16 15 051 017 Identification number GS GS
16 15 052 000 Authorisation number A A
16 15 052 000 Authorisation number GS GS
16 15 053 000 Additional identifier A A
16 15 053 000 Additional identifier GS GS
16 15 018 000 Address A A
16 15 018 000 Address GS GS
16 15 018 019 Street and number A A
16 15 018 019 Street and number GS GS
16 15 018 021 Postcode A A
16 15 018 021 Postcode GS GS
16 15 018 022 City A A
16 15 018 022 City GS GS
16 15 018 020 Country A A
16 15 018 020 Country GS GS
16 15 081 000 Postcode address A A
16 15 081 000 Postcode address GS GS
16 15 081 021 Postcode A A
16 15 081 021 Postcode GS GS
16 15 081 025 House Number A A
16 15 081 025 House Number GS GS
16 15 081 020 Country A A
16 15 081 020 Country GS GS
17 09 000 000 5/26 Customs office of presentation A [22] A [22]
17 09 000 000 5/26 Customs office of presentation D D
17 09 001 000 Reference number A A
17 09 001 000 Reference number D D
17 10 000 000 5/27 Supervising customs office A [23]
17 10 000 000 5/27 Supervising customs office D
17 10 001 000 Reference number A
17 10 001 000 Reference number D
18 01 000 000 6/1 Net mass A [2]
18 01 000 000 6/1 Net mass SI
18 02 000 000 6/2 Supplementary units A [2]
18 02 000 000 6/2 Supplementary units SI
18 04 000 000 6/5 Gross mass A A [25]
18 04 000 000 6/5 Gross mass GS SI GS SI
18 05 000 000 6/8 Description of goods A A
18 05 000 000 6/8 Description of goods SI SI
18 06 000 000 NEW Packaging A A [25]
18 06 000 000 NEW Packaging SI SI
18 06 003 000 6/9 Type of packages A A [25]
18 06 003 000 6/9 Type of packages SI SI
18 06 004 000 6/10 Number of packages A A [25]
18 06 004 000 6/10 Number of packages SI SI
18 06 054 000 6/11 Shipping marks A
18 06 054 000 6/11 Shipping marks SI
18 08 000 000 6/13 CUS code C
18 08 000 000 6/13 CUS code SI
18 09 000 000 NEW Commodity code A
18 09 000 000 NEW Commodity code SI
18 09 056 000 NEW Harmonized System sub-heading code A
18 09 056 000 NEW Harmonized System sub-heading code SI
18 09 057 000 6/14 Combined nomenclature code A
18 09 057 000 6/14 Combined nomenclature code SI
18 09 058 000 6/15 TARIC code A
18 09 058 000 6/15 TARIC code SI
18 09 059 000 6/16 TARIC additional code A
18 09 059 000 6/16 TARIC additional code SI
18 09 060 000 6/17 National additional code B [58]
18 09 060 000 6/17 National additional code SI
19 07 000 000 NEW Transport equipment A [62] A [62]
19 07 000 000 NEW Transport equipment GS GS
19 07 063 000 7/10 Container identification number A A
19 07 063 000 7/10 Container identification number GS GS
19 07 044 000 Goods reference A A
19 07 044 000 Goods reference GS GS
99 01 000 000 8/1 Quota order number A [2]
99 01 000 000 8/1 Quota order number SI

Section 13

Notes

Note number Note description
[1] This information shall not be required in case a customs declaration has been lodged prior to the presentation of the goods pursuant to Article 171 of the Code.
[2] In the cases where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable, Member States may waive the obligation to provide this information where the conditions prescribed in the authorisations associated with the procedures concerned allow them to defer the collection of this data element in the supplementary declaration.
[3] This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It provides a link to other useful sources of information.
[4] This information needs to be provided only where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable; in this case, it is the number of the authorisation for simplified procedure. However, this data element can also contain the transport document number concerned.
[5] This information is only required where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure.
[6] Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided.
[7] The Holder of the transit procedure Identification number is mandatory only in the cases where the EORI number or a third country unique identification number recognised by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided. The TIR Holder identification number is mandatory in case the Declaration type is TIR; otherwise, it cannot be used.
[8] This information shall only be provided where available.
[9] This information shall not be provided in respect of cargo remaining on board (FROB) or transhipped cargo for which the destination is located outside the Customs territory of the Union.
[10] Member States may waive this information where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value.
[11] This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States.
[12] This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned.
[13] This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration.
[14] Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide this information, — where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, or — where the importation is of a non-commercial nature or — in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions.
[15] Member States may require this information only in cases when the rate of exchange is fixed in advance by a contract between the parties concerned.
[16] For completion only where Union legislation so provides.
[17] This information shall only be required where the simplified declaration is not lodged together with an exit summary declaration.
[18] This data element is mandatory for agricultural products with export refunds.
[19] This data element is mandatory for agricultural products subject to refunds and for those goods which Union legislation requires the origin of the goods in the context of trade with special fiscal territories.
[20] This information is required where (a) no preferential treatment is applied or (b) the country of non-preferential origin is different to the country of preferential origin.
[21] This information is required where a preferential treatment is applied using the appropriate code in D.E. 14 11 000 000 Preference.
[22] This information shall only be used in case of centralised clearance.
[23] This information shall only be used in case the declaration for temporary storage or the customs declaration to place the goods under a special procedure other than transit is lodged at a customs office different to the supervising customs office as indicated in the respective authorisation.
[24] This information shall only be required in case of commercial transactions involving at least two Member States.
[25] This information shall only be provided for entry into the declarants records and only if the discharge of the goods under temporary storage concerns only parts of the declaration for temporary storage lodged previously in relation with the goods concerned.
[26] This data element is an alternative to the Commodity code when it is not provided.
[27] This data element can be provided to identify goods covered by a notification for re-exportation of goods under temporary storage where part of the goods covered by the declaration for temporary storage concerned are not re-exported.
[28] This data element is an alternative to the description of goods when it is not provided.
[29] This data element is not mandatory in case the declaration type is TIR.
[30] Member States may waive this requirement for modes of transport other than rail in case the transit movement doesn’t cross the external border of the Union.
[31] This information does not have to be provided when export formalities are carried out at the point of exit from the customs territory of the Union.
[32] This data element does not have to be provided where the import formalities are carried out at the point of entry into the customs territory of the Union.
[33] This data element is mandatory for agricultural products with export refunds, unless they are carried by post or fixed transport installations. [In case of transport by post or fixed installations, this information shall not be required.]
[34] Not for use in the case of postal consignments or carriage by fixed transport installations.
[35] Where goods are carried in multimodal transport units, such as containers, swap bodies and semi trailers, the customs authorities may authorise the holder of the transit procedure not to provide this information where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time the goods are released for transit, providing multimodal transport units bear unique numbers and such numbers are indicated in D.E. 19 07 063 000 Container identification number.
[36] In the following cases, Member States shall waive the obligation to enter this information on a transit declaration lodged at the office of departure in relation with the means of transport on which the goods are directly loaded: — where the logistical pattern does not allow this data element to be provided and the holder of the transit procedure has the AEOC status and — where the relevant information may be traced where needed by the customs authorities via the records of the holder of the transit procedure.
[37] Not for use in the case of postal consignments or carriage by fixed transport installations or rail.
[38] This data element is mandatory for agricultural products with export refunds unless they are carried by post, fixed transport installations, or rail. [In case of transport by post, fixed installations or rail, this information shall not be required.]
[39] This information shall only be required where the release of the goods is subject to the provision of a comprehensive guarantee.
[40] The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in the position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirements.
[41] This data element shall only be used in the context of a supplementary declaration for Entry into the declarants records.
[42] This data element shall only be used in the context of TIR Carnet.
[43] Each goods item number must be unique throughout the consignment (master level). The items shall be numbered in a sequential fashion, starting from 1 for the first item and incrementing the numbering by 1 for each following item.
[44] Each goods item number must be unique throughout the consignment (house level). The items shall be numbered in a sequential fashion, starting from 1 for the first item and incrementing the numbering by 1 for each following item.
[45] This information shall be provided either at consignment or consignment/goods item level. Where the same information is applicable to all goods items of the same consignment it shall be provided at consignment level only.
[46] EORI number shall be declared.
[47] Where an EORI number or third country unique identification number (TCUIN) was assigned it shall be declared.
[48] At least one of the following shall be declared: Estimated date and time of arrival (D.E. 15 03 000 000); transport document (D.E. 12 05 000 000) or previous document (D.E. 12 01 000 000). In maritime traffic in addition the entry key may be used.
[49] In the address either street and number or P.O.box is to be declared.
[50] This data element does not need to be provided where the declaration is lodged prior to departure.
[51] This information shall only be provided when the declaration is amended.
[52] This information can be provided alternatively on master consignment or on house consignment level upon referral request.
[53] This information can be provided alternatively on master consignment item or on house consignment item level.
[54] This information is not required: (a) when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC; or (b) when the goods are of a non-commercial character sent from a third country by private persons to other private persons in a Member State and exempt from VAT pursuant to Article 1 of Council Directive 2006/79/EC5.
[55] This information is only required when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.
[56] This information is only required if the declaration concerns goods referred to in Article 27 of Council Regulation (EC) No 1186/2009.
[57] This information is not required in cases of multiple goods packed together and for postal consignments.
[58] For Centralised Clearance at Import where more than one MS is involved, the information relating to the national codes shall be provided for the Authorising and Presentation MS.
[59] When this data element is used at least either the code or text shall be provided.
[60] This data element is to be provided when an authorisation exists according to the relevant section of Annex A to this Regulation, Title I Chapter 1.
[61] This data element is optional when the declaration is submitted prior to presentation of goods.
[62] This information shall relate to the situation at the moment when the declaration is made.
[63] This information shall be provided for decisions relating to binding information.
[64] The gross mass on item level does not need to be declared if the total gross mass is declared on “MC” or “HC” level.
[65] This information shall only be provided when customs authority decided to seal the goods.
[66] EORI number or third country unique identification number (TCUIN) shall be declared, where available.
[67] This information shall be required when Region of dispatch is provided.
[68] This information shall not be provided in the case of a pre-lodged declaration.
[69] This information shall only be provided when codes are defined by the Member State concerned.
[70] Not for use in the case there is no Customs office of transit (17 04 000 000) declared.
[71] This information shall not be provided if it is the same as the Departure transport means (19 05 000 000).
[72] Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration.
[73] This information shall be provided in the case of end-use authorisation.

TITLE II

Notes in relation with data requirements

Introduction:

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

Data requirements

Group 11 – Message information (including procedure codes)
11 01 000 000 Declaration type All relevant data requirements table columns used: Enter the relevant Union code.
11 02 000 000 Additional declaration type All relevant data requirements table columns used: Enter the relevant Union code.
11 03 000 000 Goods item number Data requirements table columns A1 to A3, B1 to B4, C1, D1, D2, E1, E2, H1 to H7 and I1: Number of the item contained in the declaration, the summary declaration, notification or proof of the customs status of Union goods, where there is more than one item of goods. Data requirements table column C2 and I2: Item number assigned to the goods upon entry in the declarant’s records. Data requirements table columns F10 to F15, F20 to F24 and F26 to F33, F50, F51, G4, G5: Number of the item contained in each consignment covered by the declaration, the summary declaration, notification, where there is more than one item of goods. Data requirements table column F43: Item number assigned to the goods within the CN23 concerned.
11 04 000 000 Specific circumstance indicator Data requirements table column A2: Using the relevant code, indicate whether the exit summary declaration relates to an express consignment. Data requirements table columns F10 to F51, G4, G5: Using the relevant codes, indicate the respective dataset or combination of datasets submitted by the declarant.
11 05 000 000 Re-entry indicator All relevant data requirements table columns used: Enter the relevant code.
11 06 000 000 Split consignment: All relevant data requirements table columns used: Indicate if the consignment covered by the related transport document was split.
11 06 001 000 Split consignment indicator All relevant data requirements table columns used: Enter the relevant code.
11 06 002 000 Previous MRN All relevant data requirements table columns used: Enter the MRN assigned to the ENS that was lodged first for the relevant consignment (master level).
11 07 000 000 Security Data requirements table column B1, B2, C1, D1 and D2: Using the relevant codes, indicate if the declaration is combined with EXS or ENS.
11 08 000 000 Reduced dataset indicator Data requirements table column D1 and D2: Using the relevant codes, indicate if the declaration contains the reduced dataset.
11 09 000 000 Procedure: All relevant data requirements table columns used: Using the relevant Union codes, enter the procedure for which the goods are declared.
11 09 001 000 Requested procedure All relevant data requirements table columns used: Using the relevant codes, indicate the customs procedure to which the goods are being entered.
11 09 002 000 Previous procedure All relevant data requirements table columns used: Using the relevant codes, indicate the customs procedure from which the goods are being removed.
11 10 000 000 Additional procedure All relevant data requirements table columns used: Enter the relevant Union code or the additional procedure code as provided for by the Member State concerned.

Group 12 – References of messages, documents, certificates, authorisations
12 01 000 000 Previous document All relevant data requirements table columns used: Indicate details relating to the previous document. Data requirements table columns A3, B1, C1, C2, D1 to D3, H1 to H6, I1 and I2: Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the ending of the temporary storage. Such details shall include the writing-off quantity and the respective measurement unit.
12 01 001 000 Reference number Data requirements table columns A1, A2 and A3: Enter the reference to the temporary storage of the declaration for temporary storage under which the goods were placed. Data requirements table columns B1 to B4, C1 and C2: Enter the reference data of documents preceding export to a third country/dispatch to a Member State. Where the declaration concerns goods re-exported, enter the reference data of the declaration entering goods for the previous customs procedure under which the goods were placed. Where the declaration concerns excise goods, give the reference of the e-AD issued before excise goods were placed under export procedure. In case of supplementary declaration, enter the MRN for the simplified declaration that was previously lodged. Data requirements table column D1 to D3: In the case of a transit declaration, give the reference for the temporary storage or the previous customs procedure or corresponding customs documents. In case of the export followed by transit, enter the MRN of the export declaration. Data requirements table column E1: If applicable, enter the reference of the customs declaration by which the goods have been released for free circulation. Where the MRN of the customs declaration for release for free circulation is provided and the proof of the customs status of Union goods does not concern all items of goods of the customs declaration, enter the respective item numbers in the customs declaration. Data requirements table column E2: Where applicable, enter the MRN of the entry summary declaration(s) lodged in relation to the goods prior to their arrival in the Customs territory of the Union. In case of Union goods, where applicable and available to the person lodging the customs goods manifest, enter the reference of the customs declaration by which the goods have been released for free circulation. Where the MRN of the entry summary declaration or the customs declaration for release for free circulation is provided and the customs goods manifest does not concern all items of goods of the entry summary declaration or the customs declaration respectively, enter the respective item numbers in the entry summary declaration or in the customs declaration, where available to the person lodging the electronic manifest. Data requirements table column F25 Enter the MRN of the related entry summary declaration filing that is to be supplemented by this information. Data requirements table column G2: Enter the MRN of the entry summary declaration(s), a reference to the master transport document or in maritime traffic the entry key related to the consignment concerned under the conditions provided for in Title I, Chapter 3 of this Annex. Data requirements table column G3: Without prejudice to Article 139(4) of the Code, enter the MRN of the entry summary declaration(s) or, in the cases referred to Article 130 of the Code, declaration for temporary storage or the customs declaration(s) which has been lodged in respect of the goods. In case of Union goods and if applicable, enter the reference of the customs declaration by which the goods have been released for free circulation or the reference of the Proof of Union Status of Goods. Where the presentation notification does not concern all items of goods in the referred previous declaration or the Proof of Union Status of Goods, the person presenting the goods shall provide the relevant item number(s) attributed to the goods in that previous declaration or the Proof of Union Status of Goods. Data requirements table column G4: Without prejudice to Article 145(4) of the Code, enter the MRN of the entry summary declaration(s) related to the consignment concerned. Where a temporary storage declaration is lodged after the end of the transit procedure in accordance with Article 145(11) of the Code, the MRN of the transit declaration shall be provided. Where the MRN of the entry summary declaration, the transit declaration, or, in the cases referred to in Article 130 of the Code, the customs declaration is provided, and the declaration for temporary storage does not concern all items of goods of the entry summary declaration, transit declaration or customs declaration, the declarant shall provide the relevant item number(s) attributed to the goods in the original entry summary declaration, transit declaration or customs declaration. Data requirements table column G5: Enter the MRN of the temporary storage declaration(s) lodged in relation with the goods at the place where the movement started. Where the MRN of the temporary storage declaration does not concern all items of goods of the temporary storage declaration concerned, the person notifying the arrival of the goods following the movement under temporary storage shall provide the relevant item number(s) attributed to the goods in the original temporary storage declaration. Data requirements table columns H1 to H5, I1 and I2 Enter the reference for the temporary storage declaration or to any previous document. The goods item identifier shall only be provided in cases where it is necessary for the unambiguous identification of the goods item concerned. Where the declaration concerns excise goods which are subject to duty suspension, give the reference of the e-AD, where it is issued. In case of supplementary declaration, enter the MRN for the simplified declaration that was previously lodged. Data requirements table column H6 and H7: If the entry summary declaration and the customs declaration are lodged separately, using the relevant Union code, enter the MRN of the entry summary declaration or any other previous document.
12 01 002 000 Type All relevant data requirements table columns used: Using the relevant code, indicate the type of the document.
12 01 003 000 Type of package All relevant data requirements table columns used: Enter the code specifying the type of package relevant for writing-off the number of packages.
12 01 004 000 Number of packages All relevant data requirements table columns used: Enter the relevant writing-off number of packages.
12 01 005 000 Measurement unit and qualifier All relevant data requirements table columns used: The measurement units laid down in Union legislation, as published in TARIC shall be used. Additional qualifier can be used, where applicable. Enter the relevant writing-off measurement unit and qualifier.
12 01 006 000 Quantity All relevant data requirements table columns used: Enter the relevant writing-off quantity.
12 01 079 000 Complement of information All relevant data requirements table columns used: Enter complementary information Concerning the previous document. This data element allows the economic operator to provide any complementary information related to the Prevoius document.
12 01 007 000 Goods item identifier All relevant data requirements table columns used: Enter the goods item number as declared in the previous document.
12 02 000 000 Additional information: All relevant data requirements table columns used: Use this data element in relation to information for which Union legislation does not specify the field in which it is to be entered. Data requirements table column H7: Any information provided by the declarant that may deem useful for the release for free circulation of the item concerned.
12 02 008 000 Code All relevant data requirements table columns used, except column H7: Enter the relevant Union code, and, if applicable, the code provided for by the Member State concerned.
12 02 009 000 Text All relevant data requirements table columns used except column H7: Any explanatory text for the declared code may be provided if necessary. Data requirements table column H7: Any information provided by the declarant that may deem useful for the release for free circulation of the item concerned.
12 03 000 000 Supporting document
12 03 001 000 Reference number All relevant data requirements table columns used: (a) Identification or reference number of Union or international documents or certificates produced in support of the declaration. Using the relevant Union codes, enter the details required by any specific rules applicable together with reference data of the documents produced in support of the declaration. (b) Identification or reference number of national documents or certificates produced in support of the declaration. Data requirements table columns B1 to B4, C1, H1 to H7 and I1: Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the export and import licences and certificates. Such details shall include the reference to the authority issuing the licence or certificate concerned, the period of validity of the licence or certificate concerned, the writing-off amount or quantity and the respective measurement unit. Data requirements table column H1: Where the sale contract of the goods concerned has an identification number, that number must be entered. If applicable, enter also the date of the sale contract. Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide information on the date and number of the sale contract, — where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, or — where the importation is of a non-commercial nature, or - in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions. Member States may waive the obligation to provide information on the date and number of the sales contract where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value. Data requirements table column I1: Where the benefit from a first-come first served tariff quota is requested for the goods declared in the simplified declaration, all the required documents shall be declared in the simplified declaration and be available to the declarant and at the disposal of the customs authorities in order to allow the declarant to benefit from the tariff quota according to the date of the acceptance of the simplified declaration.
12 03 002 000 Type All relevant data requirements table columns used: Using the relevant codes, indicate the type of the document. Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the export and import licences and certificates.
12 03 010 000 Issuing authority name All relevant data requirements table columns used: Enter reference to the authority issuing the licence or certificate concerned.
12 03 005 000 Measurement unit and qualifier All relevant data requirements table columns used: The measurement units laid down in Union legislation, as published in TARIC shall be used. Additional qualifier can be used, if applicable.
12 03 006 000 Quantity All relevant data requirements table columns used: Enter the relevant writing-off quantity.
12 03 011 000 Date of validity All relevant data requirements table columns used: Enter the end date of validity of the licence or certificate concerned.
12 03 012 000 Currency All relevant data requirements table columns used: Using the relevant codes, enter the currency code.
12 03 013 000 Document line item number All relevant data requirements table columns used: Enter the sequential number of the item in the supporting document (e.g. certificate, licence, permit, entry document etc.), corresponding to the item in question.
12 03 014 000 Amount All relevant data requirements table columns used: Enter the relevant writing-off amount.
12 04 000 000 Additional reference
12 04 001 000 Reference number All relevant data requirements table columns used: Reference number for any additional declarations made which is not covered by Supporting Document, transport document or additional information.
12 04 002 000 Type All relevant data requirements table columns used: Using the relevant Union codes, enter the details required by any specific rules applicable.
12 05 000 000 Transport document All relevant data requirements table columns used: This data element includes the type and reference of the transport document.
12 05 001 000 Reference number Data requirements table column A1 to A3, B1, B2, B4 and C1: This data element includes the reference of the transport document(s) that covers the transport of goods when they leave the customs territory of the Union. Data requirements table column D3: This data element includes the reference of the transport document that is used as transit declaration. Data requirements table column E2: Using the relevant Union codes, enter the reference of the transport document that covers the prospective or - in the case of Authorised Issuers - completed transport of goods into the customs territory of the Union. In the case of maritime traffic under a vessel sharing or similar contracting arrangement, the transport document number to be provided refers to the transport document issued by the person who has concluded a contract, and issued a bill of lading or waybill, for the actual carriage of the goods into the customs territory of the Union. The transport document number is an alternative to the unique consignment reference number (UCR) when the latter is not available. Data requirements table columns F10 to F42: Reference of the transport document(s) that covers the transport of goods into the customs territory of the Union. If the transport of goods is covered by two or more transport documents i.e. master and house level of transport contract, both the master and corresponding house level transport contracts need to be mentioned at the appropriate level. Only one master level transport contract can be declared per entry summary declaration. The reference number of the master bill of lading, straight bill of lading, master air waybill and house air waybill shall remain unique for a minimum of one year after its issuance by the economic operators concerned. Data requirements table columns F14 to F16 ,F22 and F33: Where pursuant to Article 112(1) first subparagraph and 113 (2), a person other than the carrier submits particulars of the entry summary declaration, the number of the corresponding master bill of lading or master air waybill also needs to be provided, in addition to house bill of lading or house air waybill number. Data requirements table columns F16: Where pursuant to Article 112(1) second subparagraph, a consignee submits particulars of the entry summary declaration, the number of the corresponding: (a) straight bill of lading issued by the carrier needs to be provided, or where applicable; (b) master bill of lading issued by the carrier and the lowest bill of lading issued by other person in accordance with Article 112(1) first subparagraph, in the case where additional bill of lading is issued for the same goods which is underlying the master bill from the carrier needs to be provided. Data requirements table column F23 to F26 and F33: The reference number of the house air waybill and master air waybill shall be provided, if available at the time of submission Alternatively, in case the master reference is not available at the time of submission, the person concerned may provide the master air waybill reference number separately, and still before the goods are loaded onto the aircraft. In such case, the information contains also references to all house air waybills belonging to the master transport contract. The reference number of the master air waybill and of house air waybill shall remain unique for a minimum of three years after its issuance by the economic operators concerned. Data requirements table column F43: Postal item number (ITMATT number) that corresponds to the CN 23 concerned is to be declared. Data requirements table column F44: Postal item numbers [ITMATT number(s)] that correspond(s) to the CN 23(s) that cover(s) the goods contained in the receptacle in which they are transported. Data requirements table column F50: This information shall refer to road consignment note (CMR). Data requirements table column G2 to G5, H1 to H7, I1 and I2: This information shall refer to the transport document with which the goods have been brought into the customs territory of the Union.
12 05 002 000 Type All relevant data requirements table columns used: Using the relevant codes, indicate the type of the document.
12 06 000 000 TIR carnet number All relevant data requirements table columns used: This data element includes the reference number of the TIR Carnet.
12 07 000 000 Referral request reference All relevant data requirements table columns used: Enter the reference number from the referral request received. This data element shall only be provided where the declaration is amended upon a referral request.
12 08 000 000 Reference number/UCR All relevant data requirements table columns used: This entry concerns the unique commercial reference number assigned by the person concerned to the consignment in question. It may take the form of WCO (ISO 15459) codes or equivalent. It provides access to underlying commercial data of interest to customs. Data requirements table column H7: This entry may be used for the indication of the transaction identifier (such as the reference to the purchase contract), if the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.
12 09 000 000 LRN All relevant data requirements table columns used: The local reference number (LRN) shall be used. It is nationally defined and allocated by the declarant in agreement with the competent authorities to identify each single declaration.
12 10 000 000 Deferred payment All relevant data requirements table columns used: Enter, where applicable, the account number; deferred payment here may refer both to deferred payment of import and export duty and to tax credit.
12 11 000 000 Warehouse
12 11 002 000 Type Data requirements table columns B1 to B4, G4 and H1 to H5: Using the relevant Union code, enter the type of the storage facility. Data requirements table column G5: Using the relevant Union code, enter the type of the destination temporary storage facility.
12 11 015 000 Identifier Data requirements table columns B1 to B4, G4 and H1 to H5: Enter the the authorisation number of the warehouse or temporary storage facility concerned. Data requirements table column G5: Enter the relevant authorisation number.
12 12 000 000 Authorisation
12 12 002 000 Type All relevant data requirements table columns used: Using the relevant codes, indicate the type of the document.
12 12 001 000 Reference number All relevant data requirements table columns used: Enter the reference number of all authorisations necessary for the declaration and notification. In cases where the declarant or the importer for import declarations or the exporter for export declarations is the holder of a valid BTI and/or BOI decision covering the goods concerned by the declaration, the declarant shall indicate the BTI and/or BOI decision reference number.
12 12 080 000 Holder of the authorisation All relevant data requirements table columns used: Enter the EORI number of the person concerned as referred to in Article 1 (18).

Group 13 – Parties

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