# Commission Implementing Regulation (EU) No 756/2012 of 20 August 2012 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance), Annex II: (referred to in Article 1(2))

Extent: E+W+S+N.I.

Annex 37, Title II, to Regulation (EEC) No 2454/93 is amended as follows:
(1) Section A is amended as follows:
(a) Box 24: Nature of transaction is replaced by the following:
‘ Box 24:
Nature of transaction
Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
(b) In Box 44: Additional information/Documents produced/Certificates and authorisations, the first paragraph is replaced by the following:
‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5 or identification numbers.’
(c) In Box 52: ‘Guarantee’, the second paragraph is replaced by the following:
‘Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the following countries, add after “not valid for” the codes from Annex 38 for the country or countries concerned:
non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods,
Andorra,
San Marino.
Where an individual guarantee in the form of a cash deposit or by means of vouchers is used it shall be valid for all the contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.’
(2) Section C is amended as follows:
(a) Box 24: Nature of transaction is replaced by the following:
‘ Box 24:
Nature of transaction
Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
(b) Box 44: Additional information/Documents produced/Certificates and authorisations is amended as follows:
(i) The first paragraph is replaced by the following:
‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5 or identification numbers.’
(ii) The following is added after the last paragraph:
‘When goods are the subject of a VAT-exempt supply to another Member State, the information required by Article 143(2) of Directive 2006/112/EC shall be entered in box 44, including when required by a Member State, the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.’

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Source: https://www.legislation.gov.uk/eur/2012/756/annex/II (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-756/annex-II
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.