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Annex VII Common data-set and technical details for the storage of and automated access to customs informationF1

United Kingdom

Original text. Later amendments are not shown.

The table sets out which piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 corresponds to which data element exchanged through the electronic system referred to in Article 56(1) of Implementing Regulation (EU) 2015/2447.

When Union code entered for data element No 4/3 (Calculation of Taxes – Tax type) is B00.

Piece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010 Data element order number provided for in Implementing Regulation (EU) 2015/2447 Data element name and additional information provided for in Implementing Regulation (EU) 2015/2447
VAT identification number of the importer in the country of importation 3/40 FR1 Additional fiscal references identification No (Party: Importer)
VAT identification number of the tax representative of the importer in the country of importation 3/40 FR3 Additional fiscal references identification No (Party: Tax Representative)
VAT identification number of the customer in another Member State 3/40 FR2 Additional fiscal references identification No (Party: Customer)
Country of origin 5/15 or 5/16 Country of origin or Country of preferential origin
Country of destination 5/8 Country of destination
Commodity code 6/14 Commodity code — Combined nomenclature code.
Total amount 4/4 B00 Tax base f1
Item price 8/6 Statistical value
Net weight 6/1 Net mass (kg)

The currency of the information stored in the electronic system referred to in Article 56(1) of Implementing Regulation (EU) 2015/2447 is euro. The exchange rate between the currency of the Member State of importation and euro will be provided by the system automatically.

Annotations

Textual amendments

F1

Inserted by Commission Implementing Regulation (EU) 2019/1129 of 2 July 2019 amending Implementing Regulation (EU) No 79/2012 laying down detailed rules for implementing certain provisions of Council Regulation (EU) No 904/2010 concerning administrative cooperation and combating fraud in the field of value added tax.

Footnotes

f1

When Union code entered for data element No 4/3 (Calculation of Taxes – Tax type) is B00.