Division 1 The explanatory notes in title II, sections A and C for box 44 are supplemented by the following paragraphs:

‘From 1 January 1999, the declarations made in the Member States which give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations will include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the good items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217)’.