# 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), Annex VII: Common data-set and technical details for the storage of and automated access to customs information

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

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
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.

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Source: https://www.legislation.gov.uk/eur/2012/79/annex/VII (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-79/annex-VII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.