Legalize
Legalize / European Union / Delegated Regulation

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
17 01 000 000 Customs office of exit
17 01 001 000 Reference number Data requirements table columns A1, A2 and A3: Using the relevant Union code, enter the customs office at which the goods are to leave the customs territory of the Unon for a foreign destination. Data requirements table columns B1 to B3 and C1: Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the customs territory of the Union. Data requirements table column B4: Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the fiscal territory concerned.
17 02 000 000 Customs office of export
17 02 001 000 Reference number All relevant data requirements table columns used: Using the relevant Union code, enter the reference number of the office where the export formalities are completed.
17 03 000 000 Customs office of departure
17 03 001 000 Reference number All relevant data requirements table columns used: Using the relevant Union code, enter the reference number of the office where the Union transit operation shall start.
17 04 000 000 Customs office of transit
17 04 001 000 Reference number All relevant data requirements table columns used: Enter the code for the intended customs office of entry into each contracting party to the transit convention other than the Union (hereafter referred to as “non-Union common transit country”) to be crossed and the customs office of entry by which the goods re-enter the customs territory of the Union after having crossed the territory of a non-Union common transit country, or, where the shipment is to cross a territory other than that of the Union or of a non-Union common transit country, the customs office of exit by which the transport leaves the Union and the customs office of entry by which it re-enters the Union. Using the relevant Union code, enter the reference number of the custom office concerned.
17 05 000 000 Customs office of destination
17 05 001 000 Reference number All relevant data requirements table columns used: Using the relevant Union code, enter the reference number of the office where the Union transit operation shall end.
17 06 000 000 Customs office of exit for transit
17 06 001 000 Reference number Data Requirement table colums D1 and D2: This data element is used when the transit declaration is combined with exit summary declaration, and the transit movement doesn’t follow export procedure. Enter the code for the intended customs office where the transit movement leaves the safety and security area. Using the relevant Union code, enter the reference number of the office concerned.
17 07 000 000 Customs office of first entry
17 07 001 000 Reference number All relevant data requirements table columns used: Identification of the Customs office responsible for the formalities where the active means of transport is intended to arrive first in the Customs territory of the Union.
17 08 000 000 Actual customs office of first entry
17 08 001 000 Reference number All relevant data requirements table columns used: Identification of the customs office responsible for the formalities where the active means of transport actually arrives first in the Customs territory of the Union.
17 09 000 000 Customs office of presentation
17 09 001 000 Reference number All relevant data requirements table columns used: Using the relevant Union code, indicate the customs office where the goods are presented for the purpose of placing them under a customs procedure or under temporary storage.
17 10 000 000 Supervising customs office
17 10 001 000 Reference number All relevant data requirements table columns used: Using the relevant Union code, specify the customs office indicated in the respective authorisation to supervise the procedure. Data requirements table column G5: This information shall take the form of the identifier of the supervising customs office competent for the temporary storage facility at the destination.

Group 18 – Goods identification
18 01 000 000 Net mass All relevant data requirements table columns used: Enter the net mass, expressed in kilograms, of the goods concerned by the relevant declaration goods item. The net mass is the mass of the goods without any packaging. Where a net mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner: — from 0,001 to 0,499: rounding down to the nearest kg; — from 0,5 to 0,999: rounding up to the nearest kg. A net mass of less than 1 kg should be entered as “0,” followed by a number of decimals up to 6, discarding all “0” at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).
18 02 000 000 Supplementary units All relevant data requirements table columns used: Where necessary, enter the quantity of the item in question, expressed in the unit laid down in Union legislation, as published in TARIC.
18 03 000 000 Total gross mass All relevant data requirements table columns used: The total gross mass is the weight of goods of the whole consignment including packaging, but excluding the carrier's equipment for the declaration. Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner: — from 0,001 to 0,499: rounding down to the nearest kg; — from 0,5 to 0,999: rounding up to the nearest kg. A gross mass of less than 1 kg should be entered as “0,” followed by a number of decimals up to 6, discarding all “0” at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or. 0,000654 for a package of 654 milligrams). Data requirements table columns: F10 to F13, F20, F21, F27 to F29 and F31: Enter the total gross mass, expressed in kilograms, of the goods concerned by the relevant consingment, as indicated on the master level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment. Data requirements table columns: F11, F14, F15, F20, F22 to 24, F26, F27, F30, F31, F32, F33, F43, F50, F51, G4 Enter the total gross mass, expressed in kilograms, of the goods concerned by the relevant consingment, as indicated on the house level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
18 04 000 000 Gross mass All relevant data requirements table columns used: The gross mass is the weight of goods including packaging, but excluding the carrier's equipment for the declaration. Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner: — from 0,001 to 0,499: rounding down to the nearest kg; — from 0,5 to 0,999: rounding up to the nearest kg. A gross mass of less than 1 kg should be entered as “0,” followed by a number of decimals up to 6, discarding all “0” at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or. 0,000654 for a package of 654 milligrams). Data requirements table columns B1 to B4, C1, H1 to H6, I1 and I2: Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods. When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases: a) The pallet forms a separate item on the customs declaration. b) The duty rate for the item in question is based on the gross weight and/or the tariff quota for the item in question is managed in measurement unit “gross weight”. Data requirements table columns A1, A2, E1, E2, G4 and G5: Where possible, the economic operator can provide that weight at master consignment/master consignment item/house consignment/house consignment item level. Data requirements table columns B1 to B4, C1, D1 to D3, H1 to H7, I1 and I2: Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods. Where the declaration comprises several goods items, which concern goods that are packed together in such a way that it is impossible to determine the gross mass of the goods pertaining to any goods item, the total gross mass needs only to be entered on header level. Data requirements table columns: F11, F12, F13, F20, F21, F27 to F29 and F31: Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the master level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment. Data requirements table columns: F10, F11, F14, F15, F20, F22 to 24, F26, F27, F30, F31, F32, F33, F50, F51 Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the house level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
18 05 000 000 Description of goods All relevant data requirements table columns used: Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods. Data requirements table columns A1, A2 and all F columns: It is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. “consolidated”, “general cargo”“parts” or “freight of all kinds”) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission. Data requirements table columns B3, B4, C1, D1, D2, E1 and E2: It means the normal trade description. Where the commodity code is to be provided, the description must be precise enough to allow the goods to be classified. Data requirements table columns B1, B2, H1 to H5 and I1: The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure in a public customs warehouse type I, II or III or a private customs warehouse, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification of the goods. Data requirements table columns D3, G4, G5, H6 and H7: It is a plain language description that is precise enough for Customs services to be able to identify the goods.
18 06 000 000 Packaging This data element relates to details of the packaging of the goods subject to the declaration or notification.
18 06 003 000 Type of packages All relevant data requirements table columns used: Code specifying the type of package.
18 06 004 000 Number of packages All relevant data requirements table columns used: Total number of packages based on the smallest external packing unit. This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged. This information shall not be provided where goods are in bulk.
18 06 054 000 Shipping marks All relevant data requirements table columns used: Free form of description of the marks and numbers on transport units or packages. Data requirements table columns A1, A3, C1, E2, G4 and I1: This information will only be provided for packaged goods where applicable. Where goods are containerised, the container number can replace the shipping marks, which can however be provided by the economic operator where available. A UCR or the references in the transport document that allows the unambiguous identification of all packages in the consignment may replace the shipping marks.
18 07 000 000 Dangerous goods
18 07 055 000 UN number All relevant data requirements table columns used: The United Nations Dangerous Goods identifier (UNDG) is the serial number assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.
18 08 000 000 CUS code All relevant data requirements table columns used: The Customs Union and Statistics (CUS) number is the identifier assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations. The declarant may provide this code on a voluntary basis where no measure laid down in Union legislation as published in TARIC exists for the goods concerned, i.e. where providing this code would represent a lesser burden than a full textual description of the product. Table columns B1 and H1: Where the goods concerned are subject to a measure laid down in Union legislation as published in TARIC in relation with a CUS code, the code CUS shall be provided.
18 09 000 000 Commodity code Data requirements table columns B1 to B4, C1, H1 to H7 and I1: Enter the commodity code number corresponding to the item in question. Data requirements table columns A1 and A2: The Harmonised System sub-heading code shall be used. Data requirements table columns D1 to D3 and E1: At least the Harmonised System sub-heading code shall be used. Data requirements table column E2: This information shall take the form of the Harmonised System sub-heading code respectively the Combined Nomenclature code in accordance with national requirements. Data requirements table columns F10 to F15, F50 and F51: Enter the Harmonised System sub-heading code of the goods declared. In case of combined transportation, enter Harmonised System sub-heading code of the goods transported by the passive means of transport. Data requirements table columns F20 to F24, F26 to F33, F43, G4 and G5: Enter the Harmonised System sub-heading code of the goods declared. This information shall not be required for the goods of a non-commercial nature.
18 09 056 000 Harmonised System sub-heading code All relevant data requirements table columns used: Enter the Harmonised System sub-heading code.
18 09 057 000 Combined Nomenclature code All relevant data requirements table columns used: Enter the two additional digits of the Combined nomenclature code.
18 09 058 000 TARIC code All relevant data requirements table columns used: Enter the TARIC subheading corresponding to the item in question.
18 09 059 000 TARIC additional code All relevant data requirements columns used: Enter the TARIC additional code(s) corresponding to the item in question.
18 09 060 000 National additional code All relevant data requirements columns used: Enter the national additional code(s) corresponding to the item in question.
18 10 000 000 Type of goods All relevant data requirements table columns used: Using the relevant Union code, enter the type of goods in postal consignment.

Group 19 – Transport information (modes, means and equipment)
19 01 000 000 Container indicator Data requirements table columns A1, A3, B1 to B4, D1 to D3 and E1: Enter the presumed situation when crossing the external frontier of the Union, based on the information available at the time of completion of the export or transit formalities, or the submission of the request for the proof of the customs status of Union goods, using the relevant Union code. Data requirements table columns F10 to F15, F20 to 22, F26 to F29, F31, F33, F40, F41, F45 to F51: Enter the presumed situation when crossing the external frontier of the Union using the relevant Union code. Data requirements table columns H1 to H4: Enter the situation when crossing the external frontier of the Union using the relevant Union code.
19 02 000 000 Conveyance reference number All relevant data requirements table columns used: Identification of the journey of the means of transport, for example voyage number, the IATA flight number, trip number, if applicable. For air transport, in situations where the operator of the aircraft transports goods under code-sharing or similar contracting agreement with partners, the partners' flight numbers shall be used.
19 03 000 000 Mode of transport at the border Data requirements table columns B1, B2, B3, D1 and D2: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Union. Data requirements table columns B4: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the fiscal territory concerned. All relevant data requirements table columns used F and G2: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Union. In case of combined transportation the rules set out for D.E. 19 08 000 000 Active border transport means shall apply. Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared. Data requirements table columns H1 to H4: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union. Data requirements table column H5: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the fiscal territory concerned.
19 04 000 000 Inland mode of transport Data requirements table columns B1, B2, B3 and D1: Using the relevant Union code, enter the mode of transport upon departure. Data requirements table columns H1 and H2 to H5: Using the relevant Union code, enter the mode of transport upon arrival.
19 05 000 000 Departure transport means
19 05 061 000 Type of identification All relevant data requirements table columns used: Using the relevan Union code, enter the type of the identification number.
19 05 017 000 Identification number Data requirements table columns B1 to B3: Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities (or that of the vehicle propelling the others if there are several means of transport). If a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer together with the nationality of the tractor. Depending on the means of transport concerned, the following details concerning identity may be entered: Means of transport Method of identification Sea and inland waterway transport Name of vessel Air transport Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Road transport Vehicle and/or trailer registration number Rail transport Wagon number This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns B1, B2 and B3. Where goods are transported by way of a trailer and a tractor, enter registration numbers of both trailer and tractor. Where the registration number of the tractor is not known, enter the trailer registration number.
19 05 062 000 Nationality All relevant data requirements table columns used: Enter the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) on which the goods are directly loaded at the time of export or transit formalities, in the form of the relevant Union code. If a tractor and trailer of different nationalities are used, enter the nationality of the tractor. Where goods are transported by way of a trailer and a tractor, enter the nationality of both trailer and tractor. Where the nationality of the tractor is not known, enter the nationality of the trailer.
19 06 000 000 Arrival transport means
19 06 061 000 Type of identification All relevant data requirements table columns used: Using the relevan Union code, enter the type of the identification number.
19 06 017 000 Identification number Data requirements table columns H1 and H3 to H5: Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer. Depending on the means of transport concerned, the following details concerning identity may be entered: Means of transport Method of identification Sea and inland waterway transport Name of vessel Air transport Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Road transport Vehicle and/or trailer registration number Rail transport Wagon number Data requirements table column G4: This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns H1 and H3 to H5.
19 07 000 000 Transport equipment
19 07 063 000 Container identification number All relevant data requirements table columns used: Marks (letters and/or numbers) which identify the container. For modes of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers. In the air mode, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers. In the context of this data element, the swap bodies and semi-trailers used for road and rail transport shall be considered as containers. If applicable, for containers covered by the standard ISO 6346, the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) shall also be provided in addition to the container identification number. For swap bodies and semi-trailers the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard shall be used.
19 07 044 000 Goods reference All relevant data requirements table columns used: For each container, enter the goods item number(s) for the goods transported in this container.
19 07 064 000 Container size and type identification All relevant data requirements table columns used: Coded information specifying the characteristics, i.e. size and type of the container.
19 07 065 000 Container packed status All relevant data requirements table columns used: Coded information specifying how full the container is.
19 07 066 000 Container supplier type code All relevant data requirements table columns used: Code identifying the type of party that is the supplier of the container.
19 08 000 000 Active border transport means
19 08 061 000 Type of identification All relevant data requirements table columns used: Using the relevant Union code, enter the type of identification number.
19 08 017 000 Identification number All relevant data requirements table columns used: Enter the identity of the active means of transport crossing the Union's external frontier. Data requirements table columns B1, B3, D1, D2, D3 and D4: In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor Depending on the means of transport concerned, the following details concerning identity shall be entered: Means of transport Method of identification Sea and inland waterway transport Name of vessel Air transport Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Road transport Vehicle and/or trailer registration number Rail transport Wagon number Data requirements table column E2: The definitions provided for regarding D.E. 19 05 000 000 Departure transport means shall be used. Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared. Data requirements table columns F: Depending on the means of transport concerned, the following details concerning identity shall be entered: Means of transport Method of identification Sea and inland waterway transport IMO ship identification number or unique European Vessel Identification Number (ENI) Air transport Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Road transport Vehicle and/or trailer registration number Rail transport Train number Data requirements table column G2: This information shall take the form of the IMO ship identification number or the IATA flight number for sea or air transport respectively, as provided on the entry summary declaration lodged previously in relation with the goods concerned. For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the codeshare partners' flight numbers shall be used.
19 08 062 000 Nationality All relevant data requirements table columns used: Using the relevant Union code, enter the nationality of the active means of transport crossing the Union's external frontier. In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.
19 08 067 000 Type of means of transport All relevant data requirements table columns used: Using the relevant Union code, enter the type of the means of transport.
19 09 000 000 Passive border transport means
19 09 061 000 Type of identification All relevant data requirements table columns used: Using the relevant Union code, enter the type of identification number.
19 09 017 000 Identification number All relevant data requirements table columns used: In the case of combined transportation, enter the identity of the passive means of transport that is being transported by the active means of transport provided in D.E. 19 08 000 000 Active border tranport means. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry. Depending on the means of transport concerned, the following details concerning identity shall be entered: Means of transport Method of identification Sea and inland waterway transport Name of vessel Air transport Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Road transport Vehicle and/or trailer registration number Rail transport Wagon number Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared.
19 09 062 000 Nationality All relevant data requirements table columns used: Using the relevant Union code, enter the nationality of the passive means of transport being transported by the active means of transport crossing the Union's external frontier. In the case of combined transportation, enter the nationality of the passive means of transport, by using the relevant Union code. The passive means of transport is the one being transported by the active means of transport crossing the Union's external border as provided in D.E. 19 08 000 000 Active border transport means. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry.
19 09 067 000 Type of means of transport All relevant data requirements table columns used: Using the relevant Union code, enter the type of the means of transport.
19 10 000 000 Seal:
19 10 068 000 Number of seals All relevant data requirements table columns used: Enter the number of seals affixed to the transport equipment, where applicable.
19 10 015 000 Identifier Data requirements table columns A1, F10 to F15, F40, F41, F45 to F51, G4 and G5: The identification numbers of the seals affixed to the transport equipment, where applicable. Data requirements table columns D1 to D3: The information shall be provided, if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a holder of the transit procedure is granted the use of seals of a special type.
19 11 000 000 Receptacle identification number All relevant data requirements table columns used: A receptacle is a loading unit to carry mail items. Enter the receptacle identification numbers that make up the consolidated consignment assigned by a postal operator.
99 01 000 000 Quota order number All relevant data requirements table columns used: Enter the order number of the tariff quota for which the declarant is applying.
99 02 000 000 Guarantee type All relevant data requirements table columns used: Using the relevant Union codes, enter the type of guarantee used for the operation.
99 03 000 000 Guarantee reference:
99 03 069 000 GRN All relevant data requirements table columns used: Enter the guarantee reference number.
99 03 070 000 Access code All relevant data requirements table columns used: Enter the access code.
99 03 012 000 Currency All relevant data requirements table columns used: Using the relevant code, enter the currency in which amount to be covered is established.
99 03 071 000 Amount to be covered All relevant data requirements table columns used: Enter the amount of customs debt that can incur or has incurred in relation to the particular declaration, thus to be covered by the guarantee.
99 03 072 000 Customs office of guarantee All relevant data requirements table columns used: Using the relevant Union code, enter the reference number of the office where the guarantee is registered.
99 03 073 000 Other guarantee reference All relevant data requirements table columns used: Where a guarantee is not valid for all the common transit countries, enter the relevant codes for the common transit countries or country concerned. All relevant data requirements table columns used: Enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee. Data requirements table columns D1 and D2: Enter the amount of the guarantee to be used for the operation, except for goods carried by rail.
99 04 000 000 Guarantee not valid in All relevant data requirements table columns used: Where a guarantee is not valid for all the common transit countries, add after “Not valid for” the relevant codes for the common transit country or countries concerned.
99 05 000 000 Nature of transaction All relevant data requirements table columns used: Using the relevant Union codes and headings, enter the type of transaction concerned.
99 06 000 000 Statistical value All relevant data requirements table columns used: Enter the statistical value expressed in the currency unit the code for which may appear in D.E. 14 17 000 000 Internal currency unit, or, in the absence of such a code in D.E. 14 17 000 000 Internal currency unit, in the currency of the Member State where the export/import formalities are completed, in accordance with the Union provisions in force.’
5

Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 286, 17.10.2006, p. 15).

ANNEX II

‘ANNEX C

Column in Annex B Declarations/ notifications/ proof of the customs status of Union goods Transitional data requirements in Delegated Regulation (EU) 2016/341 (TDA) Column in Annex D Project in Implementing Decision (EU) 2019/2151 UCC Work Program
A1 Exit summary declaration Annex 9 – Appendix A N/A 10. UCC Automated Export System (AES)
A2 Exit summary declaration — Express consignments Annex 9 – Appendix A N/A 10. UCC Automated Export System (AES)
A3 Re-export notification N/A N/A 10. UCC Automated Export System (AES)
B1 Export declaration and re-export declaration Annex 9 – Appendix C1 N/A 10. UCC Automated Export System (AES)
B2 Special procedure — processing — declaration for outward processing Annex 9 – Appendix C1 N/A 12. UCC Special Procedures – Component 1 National SP EXP
B3 Declaration for Customs warehousing of Union goods Annex 9 – Appendix C1 N/A 12. UCC Special Procedures – Component 1 National SP EXP
B4 Declaration for dispatch of goods in the context of trade with special fiscal territories N/A B4 10. UCC Automated Export System (AES)
C1 Export Simplified declaration Annex 9 – Appendix A N/A 10. UCC Automated Export System (AES)
C2 Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at export N/A C2 12. UCC Special Procedures – Component 1 National SP EXP
D1 Special procedure — transit declaration Annex 9 – Appendix C1 and C2 N/A 9. UCC New Computerised Transit System (NCTS) upgrade – Phase 5
D2 Special procedure – Transit declaration with reduced dataset – (transport by rail, air and maritime transport) N/A N/A 9. UCC New Computerised Transit System (NCTS) upgrade – Phase 5
D3 Special procedure – Transit – Use of an electronic transport document as customs declaration – (transport by air and maritime transport) D3 National System not covered by Implementing Decision 2019/2151
D4 Presentation Notification in relation to the pre-lodged transit declaration N/A N/A 9. UCC New Computerised Transit System (NCTS) upgrade – Phase 5
E1 Proof of the customs status of Union goods (T2L/T2LF) Annex 9 – Appendix C1 N/A 8. UCC Proof of Union Status (PoUS) – Phase 1
E2 Customs goods manifest N/A N/A 8. UCC Proof of Union Status (PoUS) – Phase 2
F10 Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consignee Annex 9 – Appendix A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F11 Sea and inland waterways – Complete dataset – Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F12 Sea and inland waterways – Partial dataset – Master bill of lading only N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F13 Sea and inland waterways – Partial dataset – Straight bill of lading only N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F14 Sea and inland waterways – Partial dataset – House bill of lading only N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F15 Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consignee N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F16 Sea and inland waterways – Partial dataset – Necessary information required to be provided by consignee at the lowest level of transport contract (Lowest house bill of lading where the master bill of lading is no straight bill of lading) N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F20 Air cargo (general) – Complete dataset lodged pre-loading Annex 9 – Appendix A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F21 Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrival N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F22 Air cargo (general) – Partial dataset – House air waybill lodged pre-arrival — Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F23 Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph without master air waybill reference number N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F24 Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph with master air waybill reference number N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F25 Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F26 Air cargo (general) — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and containing additional house air waybill information N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F27 Air cargo (general) — Complete dataset lodged pre-arrival N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F28 Air cargo (general) — Complete dataset lodged pre-loading – Direct air waybill N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F29 Air cargo (general) — Complete dataset lodged pre-arrival – Direct air waybill N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F30 Express consignments — Complete dataset lodged pre-arrival Annex 9 – Appendix A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F31 Entry summary declaration – Express consignments on air cargo general – Complete dataset lodged pre-arrival by the express carrier N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F32 Entry summary declaration — Express consignments — Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 1
F33 Entry summary declaration – Express consignments on air cargo general – Partial dataset – House air waybill lodged pre-arrival by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F40 Postal consignments – Partial dataset – Road master transport document information N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F41 Postal consignments – Partial datasse – Rail master transport document information N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F42 Postal consignments – Partial dataset - Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 2
F43 Postal consignments — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 1
F44 Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 1
F45 Postal consignment – Partial dataset – Master bill of lading only N/A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F50 Road mode of transport Annex 9 – Appendix A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
F51 Rail mode of transport Annex 9 – Appendix A N/A 17. UCC Import Control System 2 (ICS2) – Release 3
G2 Notification of arrival N/A N/A 13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
G3 Presentation of goods to customs N/A N/A 13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
G4 Temporary storage declaration N/A N/A 13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
G5 Arrival notification in case of movement of goods under temporary storage N/A N/A 13. UCC Notification of Arrival, Presentation Notification and Temporary Storage
H1 Declaration for release for free circulation and Special procedure — specific use — declaration for end-use Annex 9 – Appendix C1 H1 14. UCC National Import Systems Upgrade
H2 Special procedure — storage — declaration for customs warehousing Annex 9 – Appendix C1 H2 14. UCC National Import Systems Upgrade
H3 Special procedure — specific use — declaration for temporary admission Annex 9 – Appendix C1 H3 14. UCC National Import Systems Upgrade
H4 Special procedure — processing — declaration for inward processing Annex 9 – Appendix C1 H4 14. UCC National Import Systems Upgrade
H5 Declaration for the introduction of goods in the context of trade with special fiscal territories N/A H5 14. UCC National Import Systems Upgrade
H6 Customs declaration in postal traffic for release for free circulation N/A H6 14. UCC National Import Systems Upgrade
H7 Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009 N/A H7
I1 Import simplified declaration Annex 9 – Appendix A I1 14. UCC National Import Systems Upgrade
I2 Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at import N/A I2 14. UCC National Import Systems Upgrade’

ANNEX III

‘ANNEX D

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

TITLE I

Data requirements

CHAPTER 1

Introductory notes to the data requirements table
(1) The declaration messages contain a number of data elements only some of which will be used, depending on the customs procedure(s) in question.
--- --- ---
(2) The data elements which may be provided for each procedure are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table. The provisions that apply to all situations where the data element concerned is requested are included in the heading ‘All relevant data requirements table columns used’. In addition, the provisions that apply to specific table columns are included in specific sections that refer precisely to those columns. Both sets of provisions need to be combined to reflect the situation of each table column.
--- --- ---
(3) The ‘A’, ‘B’ or ‘C’ symbols listed in Chapter 2, section 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it. For example, the supplementary units (status ‘A’) will only be collected where required by the Union legislation, as published in TARIC.
--- --- ---
(4) The ‘A’, ‘B’ or ‘C’ symbols defined in Chapter 2, section 3 may be complemented by conditions or clarifications listed in the footnotes attached to the data requirements table of Chapter 3, section 1 below.
--- --- ---
(5) If the Member State of acceptance of the customs declaration allows, a Customs declaration (columns H1 to H6) or a simplified declaration (column I1) can include items of goods which are subject to different procedure codes, providing that these procedure codes all use the same dataset as defined in chapter 3, section 1 and belong to the same column of the matrix as defined in Chapter 2. However, this possibility shall not be used for customs declarations lodged in the context of centralised clearance pursuant to Article 179 of the Code.
--- --- ---
(6) Without affecting in any way the obligations to provide data according to this Annex and without prejudice to Article 15 of the Code, the content of the data provided to customs for a given requirement will be based on the information as it is known by the economic operator that provides it at the time it is provided to Customs.
--- --- ---
(7) For the purposes of this Annex, an express consignment means an individual item carried via an integrated service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking the location of, and maintaining control over such items throughout the supply of the service.
--- --- ---
(8) The use within this annex of the words entry summary declarations refer respectively to the entry summary declarations provided for under Articles 5(9) of the Code.
--- --- ---
(9) The simplified declarations referred to in Article 166 of the Code contain the information detailed in column I1.
--- --- ---
(10) The reduced list of data elements provided for procedures in column I1 does not limit or influence the requirements set out for the procedures in the other columns of the data requirements table, notably in respect of the information to be provided in supplementary declarations.
--- --- ---
(11) The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in Implementing Regulation (EU) 2015/2447.
--- --- ---
(12) Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in this Annex. The Commission shall publish the list of those particulars.

CHAPTER 2

Table legend

Section 1

Column headings
Columns Declarations/notifications/proof of the customs status of Union goods Legal basis
Data element number Order number allocated to the data element concerned
Data element name Name of the data element concerned
Box No Reference given to the box that contains the data element concerned in paper-based customs declarations.
H1 Declaration for release for free circulation and Special procedure — Specific use — Declaration for end-use Declaration for release for free circulation: Articles 5(12), 162 and 201 of the Code Declaration for end-use: Articles 5(12), 162, 210 and 254 of the Code
H2 Special procedure — Storage — Declaration for customs warehousing Articles 5(12), 162, 210 and 240 of the Code
H3 Special procedure — Specific use — Declaration for temporary admission Articles 5(12), 162, 210 and 250 of the Code
H4 Special procedure — Processing — Declaration for inward processing Articles 5(12), 162, 210 and 256 of the Code
H5 Declaration for the introduction of goods in the context of trade with special fiscal territories Article 1(3) of the Code
H6 Customs declaration in postal traffic for release for free circulation Articles 5(12), 162 and 201 of the Code
I1 Import Simplified declaration Articles 5(12) and 166 of the Code
I2 Presentation of goods to customs in case of entry in the declarant’s records or in the context of customs declarations lodged prior to the presentation of the goods at import Articles 5(33), 171 and 182 of the Code

Section 2

Data groups
Group Title of the group
Group 1 Message information (including procedure codes)
Group 2 References of messages, documents, certificates, authorisations
Group 3 Parties
Group 4 Valuation information/Taxes
Group 5 Dates/Times/Periods/Places/Countries/Regions
Group 6 Goods identification
Group 7 Transport information (modes, means and equipment)
Group 8 Other data elements (statistical data, guarantees, tariff related data)

Section 3

Symbols in the cells
Symbol Symbol description
A Mandatory: data required by every Member State.
B Optional for the Member States: data that Member States may decide to waive.
C Optional for economic operators: data which economic operators may decide to supply but which cannot be demanded by the Member States.
X Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned.
Y Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared item of goods.

Any combination of the symbols ‘X’ and ‘Y’ means that the given data element can be provided by the declarant at any of the levels concerned.

CHAPTER 3

Section 1

Data Requirements Table

(The footnotes to this table are included just after the table)

Group 1 – Message information (including procedure codes)
H I
D.E No D.E. name Box No 1 2 3 4 5 6 1 2
1/1 Declaration type 1/1 A Y A Y A Y A Y A Y A Y A Y
1/2 Additional Declaration type 1/2 A Y A Y A Y A Y A Y A Y
1/6 Goods item number 32 A X A X A X A X A X A X A X A [3] X
1/8 Signature/ Authentication 54 A Y A Y A Y A Y A Y A Y A Y A Y
1/10 Procedure 37 (1) A X A X A X A X A X A X A X
1/11 Additional Procedure 37 (2) A X A X A X A X A X A X A [5] X
Group 2 – References of messages, documents, certificates, authorisations
H I
D.E No D.E. name Box No 1 2 3 4 5 6 1 2
2/1 Simplified declaration /Previous documents 40 A XY A XY A XY A XY A XY A [5] XY A XY
2/2 Additional information 44 A XY A XY A XY A XY A XY A XY A XY
2/3 Documents produced, certificates and authorizations, additional references 44 A [7] XY A [7] XY A [7] XY A [7] XY A [7] XY A X A [7] [9] XY
2/4 Reference number/UCR 7 C XY C XY C XY C XY C XY C XY C XY
2/5 LRN A Y A Y A Y A Y A Y A Y A Y A Y
2/6 Deferred payment 48 B Y B Y B Y
2/7 Identification of warehouse 49 B [11] Y A Y B [11] Y B [11] Y B [11] Y
Group 3 – Parties
H I
D.E No D.E. name Box No 1 2 3 4 5 6 1 2
3/1 Exporter 2 A [12] A XY A [12] A XY A [12] A XY A [12] A XY A [12] A XY A [12] A XY
3/2 Exporter identification no 2 (no) A [14] A XY A [14] A XY A [14] A XY A [14] A XY A [14] A XY
3/15 Importer 8 A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y
3/16 Importer identification no 8 (no) A Y A Y A Y A Y A Y A Y A Y
3/17 Declarant 14 A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y
3/18 Declarant identification no 14 (no) A Y A Y A Y A Y A Y A Y A Y
3/19 Representative 14 A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y
3/20 Representative identification no 14 (no) A Y A Y A Y A Y A Y A Y A Y A Y
3/21 Representative status code 14 A Y A Y A Y A Y A Y A Y A Y A Y
3/24 Seller 2 A [12] XY
3/25 Seller identification no 2 (no) A XY
3/26 Buyer 8 A [12] XY
3/27 Buyer identification no 8 (no) A XY
3/37 Additional supply chain actor(s) identification no 44 C XY C XY C XY C XY C XY C XY C XY
3/39 Holder of the authorisation identification no 44 A Y A Y A Y A Y A Y A Y A Y A [3] Y
3/40 Additional fiscal references identification no 44 A XY A XY
3/41 Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no A Y
3/45 Person providing a guarantee identification no A Y A Y A Y
3/46 Person paying the customs duty identification no A Y A Y A Y A Y
Group 4 – Valuation information/Taxes
H I
D.E No D.E. name Box No 1 2 3 4 5 6 1 2
4/1 Delivery terms 20 A [16] Y B Y B Y A Y
4/3 Calculation of taxes – Tax type 47 (Type) A [18] [19] X A [18] [19] X A [18] [19] X A [18] [19] X
4/4 Calculation of taxes – Tax base 47 (Tax base) A [18] [19] X B X A [18] [19] X A [18] [19] X A [18] [19] X
4/5 Calculation of taxes – Tax rate 47 (Rate) B [18] [17] X B [17] X B [17] X B [18] [17] X
4/6 Calculation of taxes – Payable tax amount 47 (Amount) B [18] [17] X B [17] X B [17] X B [18] [17] X
4/7 Calculation of taxes – Total 47 (Total) B [18] [17] X B [17] X B [17] X B [18] [17] X
4/8 Calculation of taxes – Method of payment 47 (MP) B [18] X B X B X B [18] [17] X
4/9 Additions and deductions 45 A [20] [16] XY B XY
4/10 Invoice currency 22 (1) A Y A Y A Y A Y A [5] Y
4/11 Total amount invoiced 22 (2) C Y C Y C Y C Y C Y
4/12 Internal currency unit 44 A Y A Y A Y
4/13 Valuation indicators 45 A [20] [16] X A [21] X B X
4/14 Item price/amount 42 A X A X A X A X A [5] X
4/15 Exchange rate 23 B [22] Y B [22] Y B [22] Y
4/16 Valuation method 43 A X B X B X B X
4/17 Preference 36 A X C X A [23] X A [23] X B X A [5] X
4/18 Value A X
4/19 Transport costs to the final destination A Y
Group 5 – Dates/Times/Periods/Places/Countries/Regions
H I
D.E No D.E. name Box No 1 2 3 4 5 6 1 2
5/8 Country of destination code 17a A XY A XY A XY A XY B XY
5/9 Region of destination code 17b B XY B XY B XY B XY B XY
5/14 Country of dispatch/export code 15a A XY B XY A XY A XY A XY A [5] XY
5/15 Country of origin code 34a A [28] X A X A [28] X A [28] X B [28] X C X A [5] [28] X
5/16 Country of preferential origin code 34b A [29] X C X A [29] X A [29] X B [29] X A [5] [29] X
5/23 Location of goods 30 A Y A Y A Y A Y B Y A Y A Y
5/26 Customs office of presentation 44 A [30] Y A [30] Y A [30] Y A [30] Y A [30] Y A [30]Y A [30] Y
5/27 Supervising customs office 44 A [31] Y A [31] Y A [31] Y A [31] Y A [31] Y
5/31 Date of acceptance A XY [51] A XY [51] A XY [51] A XY [51]
Group 6 – Goods identification
H I
D.E No D.E. name Box No 1 2 3 4 5 6 1 2
6/1 Net mass (kg) 38 A X A X A [32] X C X A [5] X
6/2 Supplementary units 41 A X A X A X A X A [32] X A [5] X
6/5 Gross mass (kg) 35 B XY A XY B XY B XY B XY A Y B XY A [33] XY
6/8 Description of goods 31 A X A X A X A X A X A X A X
6/9 Type of packages 31 A X A X A X A X A X A X A [33] X
6/10 Number of packages 31 A X A X A X A X A X A X A X A [33] X
6/11 Shipping marks 31 A X A X A X A X B X A X
6/13 CUS code 31 A X C X C X C X C X C X
6/14 Commodity code – Combined Nomenclature code 33 (1) A X B X A X A X A X A X A [5] X
6/15 Commodity code – TARIC code 33 (2) A X B X A X A X B X B X A [5] X
6/16 Commodity code – TARIC additional code(s) 33 (3)(4) A X B X A X A X B X A [5] X
6/17 Commodity code – National additional code(s) 33 (5) B X B X B X B X B X B [5] X
6/18 Total packages 6 B Y B Y B Y B Y
6/19 Type of goods C X
Group 7 – Transport information (modes, means and equipment)
H I
D.E No D.E. name Box No 1 2 3 4 5 6 1 2
7/2 Container 19 A Y A Y A Y A Y
7/4 Mode of transport at the border 25 A Y B Y A Y A Y A Y
7/5 Inland mode of transport 26 A [41] Y B [41] Y A [41] Y A [41] Y B Y
7/9 Identity of means of transport on arrival 18 (1) B [43] Y B [43] Y B [43] Y B [43] Y
7/10 Container identification number 31 A XY A XY A XY A XY A XY A XY A XY
7/15 Nationality of active means of transport crossing the border 21 (2) A [46] Y A [46] Y A [46] Y B [46] Y
H I
D.E No D.E. name Box No 1 2 3 4 5 6 1 2
8/1 Quota order number 39 A X A [5] X
8/2 Guarantee type 52 A [49] Y A Y A Y
8/3 Guarantee reference 52 A [49] Y A Y A Y
8/5 Nature of transaction 24 A XY B XY B XY A XY A [32] XY
8/6 Statistical value 46 A [50] X B [50] X A [50] X A [50] X A [50] X

Section 2

Notes
Note number Note description
[1] [not in use]
[2] [not in use]
[3] 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.
[4] [not in use]
[5] In the cases where Article 166(2) of the Code (simplified declarations based on authorizations) is applicable, Member States may waive the obligation to provide this information where the conditions prescribed in the authorizations associated with the procedures concerned allow them to defer the collection of this data element in the supplementary declaration.
[6] [not in use]
[7] Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration.
[8] [not in use]
[9] This information needs to be provided only where Article 166(2) of the Code (simplified declarations based on authorizations) is applicable; in this case, it is the number of the authorization for simplified procedure. However, this data element can also contain the transport document number concerned.
[10] [not in use]
[11] This information is required where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure.
[12] This information is mandatory only in the cases where the EORI number or a third country unique identification number recognized by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognized by the Union is provided, the name and address shall not be provided.
[13] [not in use]
[14] This information shall only be provided where available.
[15] [not in use]
[16] 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.
[17] [not in use]
[18] 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.
[19] 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.
[20] 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.
[21] This information shall only be provided if the customs duty is calculated in accordance with Article 86(3) of the Code.
[22] 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.
[23] For completion only where Union legislation so provides.
[24] [not in use]
[25] [not in use]
[26] [not in use]
[27] [not in use]
[28] 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.
[29] This information is required where a preferential treatment is applied using the appropriate code in D.E. 4/17 Preference.
[30] This information shall only be used in case of centralized clearance.
[31] 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 authorization.
[32] This information shall only be required in case of commercial transactions involving at least two Member States.
[33] This information shall only be provided 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.
[34] [not in use]
[35] [not in use]
[36] [not in use]
[37] [not in use]
[38] [not in use]
[39] [not in use]
[40] [not in use]
[41] 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.
[42] [not in use]
[43] Not for use in the case of postal consignments or carriage by fixed transport installations.
[44] [not in use]
[45] [not in use]
[46] Not for use in the case of postal consignments or carriage by fixed transport installations or rail.
[47] [not in use]
[48] [not in use]
[49] This information shall only be provided in case of placing the goods under the end-use procedure, or in case of prior importation of processed products or prior importation of replacement products.
[50] 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.
[51] This data element shall only be used in supplementary declarations.
[52] This information is not required for postal consignments.
[53] 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/EC.
[54] 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.
[55] This information is only required if the declaration concerns goods referred to in Article 27 of Regulation (EC) No 1186/2009.

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 table in Title I, Chapter 3, Section 1 of this Annex.

Data requirements

Group 1 – Message information (including procedure codes)

1/1.   Declaration type

All relevant data requirements table columns used:

Enter the relevant Union code.

1/2.   Additional Declaration type

All relevant data requirements table columns used:

Enter the relevant Union code.

1/6.   Goods item number

Data requirements table columns H1 to H6 and I1:

Number of the item in relation to the total number of items 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.

Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.

This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence. EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.