{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-7/division",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-7/division.json",
  "legislation": "eur/2015/2447",
  "legislation_title": "Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2447",
  "path": "attachment/7/division",
  "kind": "division",
  "number": null,
  "heading": "List of surveillance data elements referred to in Article 55(1)",
  "text": "D.E order No\nD.E. name\nFormat(as defined in Annex B)\nCardinality\nHeader level\nItem level\n1/1\nDeclaration type\nSame as data element order number 1/1\n1/2\nAdditional Declaration type\nSame as data element order number 1/2\n1/6\nGoods item number\nSame as data element order number 1/6\n1/10\nProcedure\nSame as data element order number 1/10\n1/11\nAdditional Procedure\nSame as data element order number 1/11\n2/3\nDocuments produced, certificates and authorisations, additional references\nSame as data element order number 2/3\n3/2\nExporter Identification N o\nSame as data element order number 3/2\n3/10\nConsignee Identification N o\nSame as data element order number 3/10\n3/16\nImporter Identification N o\nSame as data element order number 3/16\n3/18\nDeclarant Identification N o\nSame as data element order number 3/18\n3/39\nHolder of the authorisation identification n o\nSame as data element order number 3/39\n3/40\nAdditional fiscal references identification n o\nSame as data element order number 3/40\n4/3\nCalculation of taxes — Tax type\nSame as data element order number 4/3\n4/4\nCalculation of taxes — Tax base\nSame as data element order number 4/4\n4/5\nCalculation of taxes — Tax rate\nSame as data element order number 4/5\n4/6\nCalculation of taxes — Payable tax amount\nSame as data element order number 4/6\n4/8\nCalculation of taxes — Method of payment\nSame as data element order number 4/8\n4/16\nValuation method\nSame as data element order number 4/16\n4/17\nPreference\nSame as data element order number 4/17\n5/8\nCountry of destination code\nSame as data element order number 5/8\n5/14\nCountry of dispatch/export code\nSame as data element order number 5/14\n5/15\nCountry of origin code\nSame as data element order number 5/15\n5/16\nCountry of preferential origin code\nSame as data element order number 5/16\n6/1\nNet mass (kg)\nSame as data element order number 6/1\n6/2\nSupplementary units\nSame as data element order number 6/2\n6/5\nGross mass (kg)\nSame as data element order number 6/5\n6/8\nDescription of goods\nSame as data element order number 6/8\n6/10\nNumber of packages\nSame as data element order number 6/10\n6/14\nCommodity code — Combined nomenclature code\nSame as data element order number 6/14\n6/15\nCommodity code — TARIC code\nSame as data element order number 6/15\n6/16\nCommodity code — TARIC additional code(s)\nSame as data element order number 6/16\n6/17\nCommodity code — national additional code(s)\nSame as data element order number 6/17\n7/2\nContainer\nSame as data element order number 7/2\n7/4\nMode of transport at the border\nSame as data element order number 7/4\n7/5\nInland mode of transport\nSame as data element order number 7/5\n7/10\nContainer identification number\nSame as data element order number 7/10\n8/1\nQuota order number\nSame as data element order number 8/1\n8/6\nStatistical value\nSame as data element order number 8/6\n- -\nDate of acceptance of the declaration\nIn compliance with the format of data element order number 5/4\n1×\n- -\nDeclaration number (unique reference)\nIn compliance with the format of the MRN as defined in data element order number 2/1\n1×\n- -\nIssuer\nIn compliance with the format of data element order number 5/8\n1×",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2017/989 of 8 June 2017 correcting and amending Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Inserted by Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/7/division",
    "retrieved_at": "2026-11-01T14:46:10.501600+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."
}