{
  "url": "https://openlegislation.uk/eu-regulation-2012-79/annex-VII",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-79/annex-VII.json",
  "legislation": "eur/2012/79",
  "legislation_title": "Commission Implementing Regulation (EU) No 79/2012 of 31 January 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 (recast)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-79",
  "path": "annex/VII",
  "kind": "annex",
  "number": "VII",
  "heading": "Common data-set and technical details for the storage of and automated access to customs information",
  "text": "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.\nWhen Union code entered for data element No 4/3 (Calculation of Taxes – Tax type) is B00.\nPiece of information referred to in Article 17(1)(f) of Regulation (EU) No 904/2010\nData element order number provided for in Implementing Regulation (EU) 2015/2447\nData element name and additional information provided for in Implementing Regulation (EU) 2015/2447\nVAT identification number of the importer in the country of importation\n3/40 FR1\nAdditional fiscal references identification No (Party: Importer)\nVAT identification number of the tax representative of the importer in the country of importation\n3/40 FR3\nAdditional fiscal references identification No (Party: Tax Representative)\nVAT identification number of the customer in another Member State\n3/40 FR2\nAdditional fiscal references identification No (Party: Customer)\nCountry of origin\n5/15 or 5/16\nCountry of origin or Country of preferential origin\nCountry of destination\n5/8\nCountry of destination\nCommodity code\n6/14\nCommodity code — Combined nomenclature code.\nTotal amount\n4/4 B00\nTax base\nItem price\n8/6\nStatistical value\nNet weight\n6/1\nNet mass (kg)\nThe 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "When Union code entered for data element No 4/3 (Calculation of Taxes – Tax type) is B00."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2012/79/annex/VII",
    "retrieved_at": "2026-11-01T14:49:37.183623+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."
}