{
  "url": "https://openlegislation.uk/eu-regulation-1996-482/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-1996-482/annex-II.json",
  "legislation": "eur/1996/482",
  "legislation_title": "Commission Regulation (EC) No 482/96 of 19 March 1996 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1996-482",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "Annex 38 is amended as follows:\nThe table in ‘Box 24’ is replaced by the following:\nThis item covers most exports and imports, i.e. transactions in respect of which:\nownership is transferred from resident to non-resident or vice versa,\npayment or other compensation (payment in kind) is or will be made.\nIt should be noted that this also applies to goods sent between entities of a same enterprise or of a same group of enterprises and to goods sent from/to central distribution depots, unless no payment or other compensation is made in respect of these transactions (in which case such transactions shall be listed under heading 3).\nIncluding spare parts and other replacement deliveries made against payment\nIncluding financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the value of the goods. The benefits and risks of ownership are transferred to the lessee. At the end of the contract, the lessee becomes the legal owner.\nReturn and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be recorded under the corresponding headings.\nProcessing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 of column A. Own-account processing operations are not covered by these headings and should be recorded under heading 1 of column A.\nRepair entails the restoration of goods to their original function; this may involve some structural alterations or improvements.\nOperational leasing: all lease contracts other than financial leasing (see note 3).\nThis item covers goods exported/imported with the intention of subsequent re-import/re-export without any change of ownership taking place.\nThe transactions recorded under heading 8 of column A involve goods which are not separately invoiced but for which a single invoice is made covering the total collective value. Where this is not the case, the transactions should be recorded under heading 1.’\nColumn A\nColumn B\n‘1.\nTransactions involving actual or intended transfer of ownership against payment or other consideration (other than the transactions listed under 2, 7 and 8\n1.\nFinal purchase/sale\n2.\nGoods dispatched for viewing, trial samples, goods dispatched with right of return and transactions involving commission\n3.\nTransactions involving payment in kind\n4.\nSale to foreign travellers for their personal use\n5.\nFinancial leasing\n2.\nReturn of goods already recorded under code 1; replacement of goods free of charge\n1.\nReturn of goods\n2.\nReplacement for returned goods\n3.\nReplacement (e.g. under terms of guarantee) for goods not returned\n3.\nTransactions (not temporary in nature) involving transfer of ownership but without consideration (financial or otherwise)\n1.\nDeliveries of goods under programmes wholly or partly financed by the European Community\n2.\nOther government-aid deliveries\n3.\nOther aid deliveries (individuals and non-governmental organizations)\n4.\nOther transactions\n4.\nTransactions with a view to processing under contract or repair (other than the transactions recorded under 7)\n1.\nProcessing\n2.\nRepair and maintenance against payment\n3.\nRepair and maintenance free of charge\n5.\nTransactions after processing under contract or repair (other than the transactions recorded under 7)\n1.\nProcessing\n2.\nRepair and maintenance against payment\n3.\nRepair and maintenance free of charge\n6.\nTransactions not involving transfer of ownership, e.g. hire, loan, operational leasing and other temporary uses, with the exception of processing under contract or repair (delivery and return)\n1.\nHire, loan, operational leasing\n2.\nOther temporary uses\n7.\nTransactions in connection with joint defence programmes or other intergovernmental production programmes (e.g. Airbus)\n8.\nDelivery of building material and equipment in connection with construction or civil engineering activities constituting part of a general contract\n9.\nOther transactions",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "This item covers most exports and imports, i.e. transactions in respect of which: ownership is transferred from resident to non-resident or vice versa, payment or other compensation (payment in kind) is or will be made. It should be noted that this also applies to goods sent between entities of a same enterprise or of a same group of enterprises and to goods sent from/to central distribution depots, unless no payment or other compensation is made in respect of these transactions (in which case such transactions shall be listed under heading 3)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Including spare parts and other replacement deliveries made against payment"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the value of the goods. The benefits and risks of ownership are transferred to the lessee. At the end of the contract, the lessee becomes the legal owner."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Return and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be recorded under the corresponding headings."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Processing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 of column A. Own-account processing operations are not covered by these headings and should be recorded under heading 1 of column A."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Repair entails the restoration of goods to their original function; this may involve some structural alterations or improvements."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Operational leasing: all lease contracts other than financial leasing (see note 3)."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "This item covers goods exported/imported with the intention of subsequent re-import/re-export without any change of ownership taking place."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "The transactions recorded under heading 8 of column A involve goods which are not separately invoiced but for which a single invoice is made covering the total collective value. Where this is not the case, the transactions should be recorded under heading 1.’"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1996/482/annex/II",
    "retrieved_at": "2026-11-01T14:59:18.263582+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}