{
  "url": "https://openlegislation.uk/eu-regulation-2010-169/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-169/annex-III.json",
  "legislation": "eur/2010/169",
  "legislation_title": "Commission Regulation (EU) No 169/2010 of 1 March 2010 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-2010-169",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "In Annex 38 to Regulation (EEC) No 2454/93, Title II is amended as follows:\n1.. Box 1 is amended as follows:\n(a) in the ‘First subdivision’, the second paragraph of code CO is replaced by the following:\n‘Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.’;\n(b) in the ‘Second subdivision’, codes X and Y are replaced by the following:\nX ‘for a supplementary declaration under a simplified procedure covered by B and E.\nY for a supplementary declaration under a simplified procedure covered by C and F.’;\n2.. In Box 36, point 1(4) is replaced by the following:\n‘4.\nCustoms duties under the provisions of customs union agreements concluded by the European Union’;\n3.. Box 37 is amended as follows:\n(a) Section A, ‘First subdivision’ is amended as follows:\n(i) under Code 49, the ‘Examples’ are replaced by the following:\nExamples ‘Goods arriving from Martinique and entered for home use in Belgium.\nGoods coming from Andorra and entered for home use in Germany.’;\n(ii) Codes 76 and 77 are replaced by the following:\n‘76\nPlacing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation.\nExample Boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export).\n77\nManufacturing of goods under supervision by the customs authorities and under customs control (within the meaning of Article 4(13) and (14) of the Code) prior to exportation and payment of export refunds.\nExample Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products).’;\n(b) Section B, ‘Second subdivision’ is amended as follows:\n(i) in the table ‘Agricultural products’, the entries for codes E01 and E02 are replaced by the following:\nOJ L 350, 31.12.2007, p. 1.’;\n‘Use of the unit price for the determination of the customs value for certain perishable goods (Article 152 (1)(a)a)\nE01\nStandard import values (for example: Commission Regulation (EC) No 1580/2007)\nE02\n(ii) in the table ‘Other’, the entry for code F63 is replaced by the following:\nOJ L 186, 17.7.2009, p. 1.’;\n‘Entry in victualling warehouse (Articles 37 to 40 of Commission Regulation (EC) No 612/2009)\nF63\n4.. Under Box 40, in the table ‘List of abbreviations for documents’, between rows ‘T2M’ and ‘Other’, the following rows are inserted:\n‘\nEntry summary declaration\n355\nSummary declaration for temporary storage\n337\n’\n5.. Under Box 44, Section 1, ‘Additional information’ is amended as follows:\n(a) the ‘Example’ is replaced by the following:\nExample ‘The declarant may indicate his wish to have Copy 3 returned to him by entering “RET-EXP” or the code 30400 in Box 44 (Article 793a(2)).’;\n(b) the third paragraph is replaced by the following:\n‘All types of additional information are listed at the end of this title.’;\n6.. In ‘Additional information — Code XXXXX’, the table ‘On export: Code 3 xxxx’, is replaced by the following:\n‘\nOn export: Code 3xxxx\n298\nExport of agricultural goods subject to end-use\nArticle 298 Regulation (EEC) No 2454/93 End-use: Goods destined for exportation — agricultural refunds not applicable\n44\n30 300\n793a(2)\nThe desire to have copy 3 returned\n“RET-EXP”\n44\n30 400\n’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 329, 25.11.2006, p. 7."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 325, 24.11.2006, p. 12.’;"
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 350, 31.12.2007, p. 1.’;"
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ L 186, 17.7.2009, p. 1.’;"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2010/169/annex/III",
    "retrieved_at": "2026-11-01T14:50:54.768401+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."
}