{
  "url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-8/division",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2447/attachment-8/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/8/division",
  "kind": "division",
  "number": null,
  "heading": "List of surveillance data elements referred to in Article 55(6) and correlation with box declaration and/or format",
  "text": "When Union code entered for (Calculation of taxes – Tax Type) is B00 .\nD.E order No\nD.E. name\nFormat(as defined in Annex B)\nCardinality\nCorrelation with box declaration and/or format\nHeader level\nItem level\n1/10\nProcedure\nSame as data element order number 1/10\n37(1) – n 2\n3/40\nAdditional fiscal references identification n o\nSame as data element order number 3/40\n44 – an ..40\n4/4\nCalculation of taxes – Tax base\nSame as data element order number 4/4\n47 – an ..6 + n ..16,6\n4/17\nPreference\nSame as data element order number 4/17\n36 – n 3\n5/8\nCountry of destination code\nSame as data element order number 5/8\n17a – a 2\n5/15\nCountry of origin code\nSame as data element order number 5/15\n34a – a 2\n6/1\nNet mass (kg)\nSame as data element order number 6/1\n38 – an ..15\n6/2\nSupplementary units\nSame as data element order number 6/2\n41 – an ..15\n6/14\nCommodity code — Combined nomenclature code\nSame as data element order number 6/14\n33 – n 8\n6/15\nCommodity code — TARIC code\nSame as data element order number 6/15\n33 – n 2\n6/16\nCommodity code — TARIC additional code(s)\nSame as data element order number 6/16\n33 – an 8\n8/1\nQuota order number\nSame as data element order number 8/1\n39 – n 6\n8/6\nStatistical value\nSame as data element order number 8/6\n46 – an ..18\n- -\nDate of acceptance of the declaration\nIn compliance with the format of data element order number 5/4\n1×\ndate\n- -\nDeclaration number (unique reference)\nIn compliance with the format of the MRN as defined in data element order number 2/1\n1×\nan..40\n- -\nIssuer\nIn compliance with the format of data element order number 5/8\n1×\nIssuing Member State – a 2",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "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."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "When Union code entered for (Calculation of taxes – Tax Type) is B00 ."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2447/attachment/8/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."
}