{
  "url": "https://openlegislation.uk/eu-regulation-2016-341/annex-9/appendix-D1",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-341/annex-9/appendix-D1.json",
  "legislation": "eur/2016/341",
  "legislation_title": "Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-341",
  "path": "annex/9/appendix/D1",
  "kind": "appendix",
  "number": "D1",
  "heading": null,
  "text": "CODES TO BE USED IN THE FORMS\nTITLE I\nGENERAL REMARKS\nThis Appendix contains only the specific basic requirements applicable when using paper forms. Where transit formalities are completed by the exchange of EDI messages, the instructions contained in this Appendix apply unless appendices C2 and D2 provide otherwise.\nIn some cases, the requirements for the type and length of entries are specified.\nThe codes for the different types of data are:\na alphabetic\nn numeric\nan alphanumeric\nThe number after the code indicates the authorised length of the data entry. Two points before the indication of the length means that the data entry is not of a determined length, but that it may include a number of characters up to the number indicated.\nTITLE II\nCODES\nBox 1: Declaration\nFirst subdivision\nThe codes applicable (a2) are given below:\nEX. For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.\nFor placing goods under a customs procedure referred to in columns A and E of the table in Appendix C1, Title I, B)\nTo confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Appendix C1, Title I, B)\nFor dispatch of non-Union goods in the context of trade between Member States\nIM. For trade with countries and territories situated outside of the customs territory of the Union other than the contracting parties to the Convention of formalities in simplification in trade in goods.\nFor placing goods under a customs procedure referred to in columns H to J of the table in Appendix C1, Title I, B)\nFor placing non-Union goods under a customs procedure in the context of trade between Member States\nEU. In the context of trade with contracting parties to the Convention of formalities in simplification in trade in goods.\nFor placing goods under a customs procedure referred to in columns A, E and H to J of the table in Appendix C1, Title I, B)\nTo confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Appendix C1, Title I, B)\nCO. In respect of Union goods subject to specific measures during the transitional period following the accession of new Member States\nPlacing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds.\nIn respect of Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply.\nSecond subdivision\nThe codes applicable (a1) are given below:\nA for a normal declaration (normal procedure under Article 162 of the Code)\nB or C for a simplified declaration (simplified procedure under Article 166 of the Code\nD For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods.\nE or F For lodging a simplified declaration (such as referred to under code B or C) before the declarant is in a position to present the goods.\nX or Y for a supplementary declaration under a simplified procedure covered by B or C and E or F.\nZ for a supplementary declaration under a simplified procedure under Articles 166 and 182 of the Code.\nCodes D and F can only be used in the framework of the procedure provided for in Article 171 of the Code where a declaration is lodged before the declarant is in a position to present the goods.\nThird subdivision\nThe codes applicable (an..5) are given below:\nT1. Goods required to move under the external Union transit procedure\nT2. Goods required to move under the internal Union transit procedure in accordance with Article 227 of the Code, unless article 286(2) of Implementing Regulation (EU) 2015/2447 applies\nT2F. Goods required to move under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446\nT2SM. Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92/EC of the EEC-San Marino Cooperation Committee of 22 December 1992.\nT. Mixed consignments covered by Article 286 of Implementing Regulation (EU) 2015/2447, in which case the space following the ‘T’ must be scored through\nT2L. Form establishing the customs status of Union goods\nT2LF. Form establishing the customs status of Union goods consigned to, or from, a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply\nT2LSM. Form establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92/EC of the EEC-San Marino Cooperation Committee of 22 December 1992.\nBox 2: Consignor/Exporter\nWhere an identification number is required, the EORI number shall be used. It is structured as follows:\nField\nContent\nField type\nFormat\nExamples\n1\nIdentifier of the Member State assigning the number (ISO alpha 2 country code)\nAlphabetic 2\na2\nPL\n2\nUnique identifier in a Member State\nAlphanumeric 15\nan..15\n1234567890ABCDE\nExample:‘PL1234567890ABCDE’ for a Polish exporter (country code: PL) whose unique national EORI number is ‘1234567890ABCDE’.\nCountry code: the Union's alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Union statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95.\nBox 8: Consignee\nWhere an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.\nWhere an identification number is required and the declaration includes the particulars for an exit summary declaration as set out in Appendix A, a third country unique identification number which has been made available to the Union by the third country concerned may be used.\nBox 14: Declarant/Representative\n(a) Insert one of the following codes (n1) before the full name and address to designate the declarant or the status of the representative:\n1. Declarant\n2. Representative (direct representation within the meaning of the first subparagraph of Article 18(1) of the Code\n3. Representative (indirect representation within the meaning of the first subparagraph of Article 18(1) of the Code.\nWhere this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3])\n(b) Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.\nBox 15a: Country of dispatch/export code\nUse the country codes entered in box 2.\nBox 17a: Country-of-destination code\nUse the country codes entered in box 2.\nBox 17b: Region-of-destination code\nUse the codes to be adopted by the Member States.\nBox 18: Nationality of means of transport at departure\nUse the country codes entered in box 2.\nBox 19: Container (Ctr)\nThe relevant codes (n1) are given below:\n0 Goods not transported in containers\n1 Goods transported in containers.\nBox 20: Delivery terms\nThe codes and statements to be entered, as appropriate, in the first two subdivisions of this box are as follows:\nFirst subdivision\nMeaning\nSecond subdivision\nIncoterms code\nIncoterms — ICC/ECE\nPlace to be specified\nCode applicable usually for road and rail transport\nDAF (Incoterms 2000)\nDelivered at frontier\nNamed place\nCodes applicable for all modes of transport\nEXW (Incoterms 2010)\nEx works\nNamed place\nFCA (Incoterms 2010)\nFree carrier\nNamed place\nCPT (Incoterms 2010)\nCarriage paid to\nNamed place of destination\nCIP (Incoterms 2010)\nCarriage and insurance paid to\nNamed place of destination\nDAT (Incoterms 2010)\nDelivered at terminal\nNamed terminal at port or place of destination\nDAP (Incoterms 2010)\nDelivered at place\nNamed place of destination\nDDP (Incoterms 2010)\nDelivered duty paid\nNamed place of destination\nDDU (Incoterms 2000)\nDelivered duty unpaid\nNamed place of destination\nCodes applicable usually for sea and inland waterway transport\nFAS (Incoterms 2010)\nFree alongside ship\nNamed port of shipment\nFOB (Incoterms 2010)\nFree on board\nNamed port of shipment\nCFR (Incoterms 2010)\nCost and freight\nNamed port of destination\nCIF (Incoterms 2010)\nCost, insurance and freight\nNamed port of destination\nDES (Incoterms 2000)\nDelivered ex ship\nNamed port of destination\nDEQ (Incoterms 2000)\nDelivered ex quay\nNamed port of destination\nXXX\nDelivery terms other than those listed above\nNarrative description of delivery terms given in the contract\nThe Member States may require the following coded particulars (n1) in the third subdivision:\n1 Place situated in the territory of the Member State concerned\n2 Place situated in the territory of another Member State\n3 Other (place situated outside the Union).\nBox 21: Nationality of active means of transport crossing the border\nUse the country codes entered in box 2.\nBox 22: Invoice currency\nThe invoice currency is to be entered by means of the ISO alpha-3 currency code (Codes ISO 4217 for the representation of currencies and funds).\nBox 24: Nature of the transaction\nThe Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010, this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.\nBox 25: Mode of transport at the border\nThe codes applicable (n1) are given below:\nCode\nDescription\n1\nSea transport\n2\nRail transport\n3\nRoad transport\n4\nAir transport\n5\nPostal consignment\n7\nFixed transport installations\n8\nInland waterway transport\n9\nOwn propulsion\nBox 26: Inland mode of transport\nThe codes listed for box 25 are applicable.\nBox 29: Office of exit/entry\nUse (an8) codes structured as follows:\nthe first two characters (a2) serve to identify the country by means of the country code entered in box 2,\nthe next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted:\nThe first three characters (a3) would be taken up by the UN/LOCODE and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.\nExample: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE for the city of Brussels, 000 for the unused subdivision.\nBox 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind\nKind of packages\nUse the following codes.\n(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).\nPACKAGING CODES\nAerosol\nAE\nAmpoule, non-protected\nAM\nAmpoule, protected\nAP\nAtomizer\nAT\nBag\nBG\nBag, flexible container\nFX\nBag, gunny\nGY\nBag, jumbo\nJB\nBag large\nZB\nBag, multiply\nMB\nBag, paper\n5M\nBag, paper, multi-wall\nXJ\nBag, paper, multi-wall, water resistant\nXK\nBag, plastic\nEC\nBag, plastic film\nXD\nBag, polybag\n44\nBag, super bulk\n43\nBag, textile\n5L\nBag, textile, sift proof\nXG\nBag, textile, water resistant\nXH\nBag, textile, without inner coat/liner\nXF\nBag, tote\nTT\nBag, woven plastic\n5H\nBag, woven plastic, sift proof\nXB\nBag, woven plastic, water resistant\nXC\nBag, woven plastic, without inner coat/liner\nXA\nBale, compressed\nBL\nBale, non-compressed\nBN\nBall\nAL\nBalloon, non-protected\nBF\nBalloon, protected\nBP\nBar\nBR\nBarrel\nBA\nBarrel, wooden\n2C\nBarrel, wooden, bung type\nQH\nBars, in bundle/bunch/truss\nBZ\nBasin\nBM\nBasket\nBK\nBasket, with handle, cardboard\nHC\nBasket, with handle, plastic\nHA\nBasket, with handle, wooden\nHB\nBelt\nB4\nBin\nBI\nBlock\nOK\nBoards, in bundle/bunch/truss\nBY\nBobbin\nBB\nBolt\nBT\nBottle, gas\nGB\nBottle, non-protected, bulbous\nBS\nBottle, non-protected, cylindrical\nBO\nBottle, protected, bulbous\nBV\nBottle, protected, cylindrical\nBQ\nBottlecrate/bottlerack\nBC\nBox\nBX\nBox, aluminium\n4B\nBox, Commonwealth Handling Equipment Pool (CHEP), Eurobox\nDH\nBox, fibreboard\n4G\nBox, for liquids\nBW\nBox, natural wood\n4C\nBox, plastic\n4H\nBox, plastic, expanded\nQR\nBox, plastic, solid\nQS\nBox, plywood\n4D\nBox, reconstituted wood\n4F\nBox, steel\n4A\nBox, wooden, natural wood, ordinary\nQP\nBucket\nBJ\nBulk, gas (at 1 031 mbar and 15 °C)\nVG\nBulk, liquefied gas (at abnormal temperature/pressure)\nVQ\nBulk, liquid\nVL\nBulk, solid, fine particles (‘powders’)\nVY\nBulk, solid, granular particles (‘grains’)\nVR\nBulk, solid, large particles (‘nodules’)\nVO\nBunch\nBH\nBundle\nBE\nBundle, wooden\n8C\nButt\nBU\nCage\nCG\nCage, Commonwealth Handling Equipment Pool (CHEP)\nDG\nCage, roll\nCW\nCan, cylindrical\nCX\nCan, rectangular\nCA\nCanister\nCI\nCanvas\nCZ\nCarboy, non-protected\nCO\nCarboy, protected\nCP\nCard\nCM\nCart, flatbed\nFW\nCarton\nCT\nCartridge\nCQ\nCase\nCS\nCase, car\n7A\nCase, isothermic\nEI\nCase, skeleton\nSK\nCase, steel\nSS\nCase, with pallet base\nED\nCase, with pallet base, cardboard\nEF\nCase, with pallet base, metal\nEH\nCase, with pallet base, plastic\nEG\nCase, with pallet base, wooden\nEE\nCase, wooden\n7B\nCask\nCK\nChest\nCH\nChurn\nCC\nClamshell\nAI\nCoffer\nCF\nCoffin\nCJ\nCoil\nCL\nComposite packaging, glass receptacle\n6P\nComposite packaging, glass receptacle in aluminium crate\nYR\nComposite packaging, glass receptacle in aluminium drum\nYQ\nComposite packaging, glass receptacle in expandable plastic pack\nYY\nComposite packaging, glass receptacle in fibre drum\nYW\nComposite packaging, glass receptacle in fibreboard box\nYX\nComposite packaging, glass receptacle in plywood drum\nYT\nComposite packaging, glass receptacle in solid plastic pack\nYZ\nComposite packaging, glass receptacle in steel crate box\nYP\nComposite packaging, glass receptacle in steel drum\nYN\nComposite packaging, glass receptacle in wickerwork hamper\nYV\nComposite packaging, glass receptacle in wooden box\nYS\nComposite packaging, plastic receptacle\n6H\nComposite packaging, plastic receptacle in aluminium crate\nYD\nComposite packaging, plastic receptacle in aluminium drum\nYC\nComposite packaging, plastic receptacle in fibre drum\nYJ\nComposite packaging, plastic receptacle in fibreboard box\nYK\nComposite packaging, plastic receptacle in plastic drum\nYL\nComposite packaging, plastic receptacle in plywood box\nYH\nComposite packaging, plastic receptacle in plywood drum\nYG\nComposite packaging, plastic receptacle in solid plastic box\nYM\nComposite packaging, plastic receptacle in steel crate box\nYB\nComposite packaging, plastic receptacle in steel drum\nYA\nComposite packaging, plastic receptacle in wooden box\nYF\nCone\nAJ\nContainer, flexible\nIF\nContainer, gallon\nGL\nContainer, metal\nME\nContainer, not otherwise specified as transport equipment\nCN\nContainer, outer\nOU\nCover\nCV\nCrate\nCR\nCrate, beer\nCB\nCrate, bulk, cardboard\nDK\nCrate, bulk, plastic\nDL\nCrate, bulk, wooden\nDM\nCrate, framed\nFD\nCrate, fruit\nFC\nCrate, metal\nMA\nCrate, milk\nMC\nCrate, multiple layer, cardboard\nDC\nCrate, multiple layer, plastic\nDA\nCrate, multiple layer, wooden\nDB\nCrate, shallow\nSC\nCrate, wooden\n8B\nCreel\nCE\nCup\nCU\nCylinder\nCY\nDemijohn, non-protected\nDJ\nDemijohn, protected\nDP\nDispenser\nDN\nDrum\nDR\nDrum, aluminium\n1B\nDrum, aluminium, non-removable head\nGC\nDrum, aluminium, removable head\nQD\nDrum, fibre\nIG\nDrum, iron\nDI\nDrum, plastic\nIH\nDrum, plastic, non-removable head\nQF\nDrum, plastic, removable head\nQG\nDrum, plywood\n1D\nDrum, steel\n1A\nDrum, steel, non-removable head\nQA\nDrum, steel, removable head\nQB\nDrum, wooden\n1W\nEnvelope\nEN\nEnvelope, steel\nSV\nFilmpack\nFP\nFirkin\nFI\nFlask\nFL\nFlexibag\nFB\nFlexitank\nFE\nFoodtainer\nFT\nFootlocker\nFO\nFrame\nFR\nGirder\nGI\nGirders, in bundle/bunch/truss\nGZ\nHamper\nHR\nHogshead\nHG\nIngot\nIN\nIngots, in bundle/bunch/truss\nIZ\nIntermediate bulk container\nWA\nIntermediate bulk container aluminium\nWD\nIntermediate bulk container, aluminium, liquid\nWL\nIntermediate bulk container, aluminium, pressurised > 10 kpa\nWH\nIntermediate bulk container, composite\nZS\nIntermediate bulk container, composite, flexible plastic, liquids\nZR\nIntermediate bulk container, composite, flexible plastic, pressurised\nZP\nIntermediate bulk container, composite, flexible plastics, solids\nZM\nIntermediate bulk container, composite, rigid plastic, liquids\nZQ\nIntermediate bulk container, composite, rigid plastic, pressurised\nZN\nIntermediate bulk container, composite, rigid plastic, solids\nPLN\nIntermediate bulk container, fibreboard\nIntermediate bulk container, flexible\nZU\nIntermediate bulk container, metal\nWF\nIntermediate bulk container, metal, liquid\nWM\nIntermediate bulk container, metal, other than steel\nZV\nIntermediate bulk container, metal, pressure 10 kpa\nWJ\nIntermediate bulk container, natural wood\nZW\nIntermediate bulk container, natural wood, with inner liner\nWU\nIntermediate bulk container, paper multi-wall\nZA\nIntermediate bulk container, paper multi-wall, water resistant\nZC\nIntermediate bulk container, plastic film\nWS\nIntermediate bulk container, plywood\nZX\nIntermediate bulk container, plywood, with inner liner\nWY\nIntermediate bulk container, reconstituted wood\nZY\nIntermediate bulk container, reconstituted wood, with inner liner\nWZ\nIntermediate bulk container, rigid plastic\nAA\nIntermediate bulk container, rigid plastic, freestanding, liquids\nZK\nIntermediate bulk container, rigid plastic, freestanding, pressurised\nZH\nIntermediate bulk container, rigid plastic, freestanding, solids\nZF\nIntermediate bulk container, rigid plastic, with structural equipment, liquids\nZJ\nIntermediate bulk container, rigid plastic, with structural equipment, pressurised\nZG\nIntermediate bulk container, rigid plastic, with structural equipment, solids\nZD\nIntermediate bulk container, steel\nWC\nIntermediate bulk container, steel, liquid\nWK\nIntermediate bulk container, steel pressurised > 10 kpa\nWG\nIntermediate bulk container, textile without coat/liner\nWT\nIntermediate bulk container, textile, coated\nWV\nIntermediate bulk container, textile, coated and liner\nWX\nIntermediate bulk container, textile, with liner\nWW\nIntermediate bulk container, woven plastic, coated\nWP\nIntermediate bulk container, woven plastic, coated and liner\nWR\nIntermediate bulk container, woven plastic, coated, with liner\nWQ\nIntermediate bulk container, woven plastic, coated, without coat/liner\nWN\nJar\nJR\nJerrican, cylindrical\nJY\nJerrican, plastic\n3H\nJerrican, plastic, non-removable head\nQM\nJerrican, plastic, removable head\nQN\nJerrican, rectangular\nJC\nJerrican, steel\n3A\nJerrican, steel, non-removable head\nQK\nJerrican, steel, removable head\nQL\nJug\nJG\nJutebag\nJT\nKeg\nKG\nKit\nKI\nLiftvan\nLV\nLog\nLG\nLogs, in bundle/bunch/truss\nLZ\nLot\nLT\nLug\nLU\nLuggage\nLE\nMat\nMT\nMatchbox\nMX\nMutually defined\nZZ\nNest\nNS\nNet\nNT\nNet, tube, plastic\nNU\nNet, tube, textile\nNV\nNot available\nNA\nOctabin\nOT\nPackage\nPK\nPackage, cardboard, with bottle grip-holes\nIK\nPackage, display, metal\nIB\nPackage, display, plastic\nID\nPackage, display, wooden\nIC\nPackage, flow\nIA\nPackage, paper wrapped\nIF\nPackage, show\nIE\nPacket\nPA\nPail\nPL\nPallet\nPX\nPallet, 100 cm × 110 cm\nAH\nPallet, AS 4068-1993\nOD\nPallet, box Combined open-ended box and pallet\nPB\nPallet, CHEP 100 cm × 120 cm\nOC\nPallet, CHEP 40 cm × 60 cm\nOA\nPallet, CHEP 80 cm × 120 cm\nOB\nPallet, ISO T11\nOE\nPallet, modular, collars 80 cm × 100 cm\nPD\nPallet, modular, collars 80 cm × 120 cm\nPE\nPallet, modular, collars 80 cm × 60 cm\nAF\nPallet, shrinkwrapped\nAG\nPallet, triwall\nTW\nPallet, wooden\n8A\nPan\nP2\nParcel\nPC\nPen\nPF\nPiece\nPP\nPipe\nPI\nPipes, in bundle/bunch/truss\nPV\nPitcher\nPH\nPlank\nPN\nPlanks, in bundle/bunch/truss\nPZ\nPlateform, unspecified weight or dimension\nOF\nPot\nPT\nPouch\nPO\nPunnet\nPJ\nRack\nRK\nRack, clothing hanger\nRJ\nReceptacle, fibre\nAB\nReceptacle, glass\nGR\nReceptacle, metal\nMR\nReceptacle, paper\nAC\nReceptacle, plastic\nPR\nReceptacle, plastic wrapped\nMW\nReceptacle, wooden\nAD\nRednet\nRT\nReel\nRL\nRing\nRG\nRod\nRD\nRods, in bundle/bunch/truss\nRZ\nRoll\nRO\nSachet\nSH\nSack\nSA\nSack, multiwall\nMS\nSea-chest\nSE\nSheet\nST\nSheet, plastic, wrapping\nSP\nSheetmetal\nSM\nSheets, in bundle/bunch/truss\nSZ\nShrinkwrapped\nSW\nSkid\nSI\nSlab\nSB\nSleeve\nSY\nSlipsheet\nSL\nSpindle\nSD\nSpool\nSO\nSuitcase\nSU\nTablet\nT1\nTank container, generic\nTG\nTank, cylindrical\nTY\nTank, rectangular\nTK\nTea-chest\nTC\nTierce\nST\nTin\nT1\nTray\nPU\nTray, containing horizontally stacked flat items\nGU\nTray, one layer no cover, cardboard\nDV\nTray, one layer no cover, plastic\nDS\nTray, one layer no cover, polystyrene\nDU\nTray, one layer no cover, wooden\nDT\nTray, rigid, lidded stackable (CEN TS 14482:2002)\nIL\nTray, two layers no cover, cardboard\nDY\nTray, two layers no cover, plastic tray\nDW\nTray, two layers no cover, wooden\nDX\nTrunk\nTR\nTruss\nTS\nTub\nTB\nTub, with lid\nTL\nTube\nTU\nTube, collapsible\nTD\nTube, with nozzle\nTV\nTubes, in bundle/bunch/truss\nTZ\nTun\nTE\nTyre\nTU\nUncaged\nUC\nUnit\nUN\nUnpacked or unpackaged\nNE\nUnpacked or unpackaged, multiple units\nNG\nUnpacked or unpackaged, single unit\nNF\nVacuum-packed\nVP\nVanpack\nVK\nVat\nVA\nUnpacked or unpackaged\nNE\nVehicle\nVN\nWickerbottle\nWB\nBox 33: Commodity Code\nFirst subdivision (8 digits)\nTo be completed using the headings of the Combined Nomenclature.\nWhere the form is used for Union transit procedure purposes, the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. However, where Union legislation so requires, the Combined Nomenclature heading shall be used.\nSecond subdivision (two characters)\nTo be completed in accordance with the Taric code (two characters for the application of specific Union measures in respect of formalities to be completed at destination).\nThird subdivision (four characters)\nTo be completed in accordance with the Taric code (first additional code).\nFourth subdivision (four characters)\nTo be completed in accordance with the Taric code (second additional code).\nFifth subdivision (four characters)\nCodes to be adopted by the Member States concerned.\nBox 34a: Country-of-origin code\nUse the country codes entered in box 2.\nBox 34b: Region-of-origin/-production code\nCodes to be adopted by the Member States.\nBox 36: Preference\nThis box is for three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).\nThe relevant codes are given below:\n1.. First digit of the code\n1 Tariff arrangement erga omnes\n2 Generalised System of Preferences (GSP)\n3 Tariff preferences other than those mentioned under code 2\n4 Customs duties under the provisions of customs union agreements concluded by the European Union\n2.. Next two digits\n00 None of the following\n10 Tariff suspension\n15 Tariff suspension with specified end-use\n18 Tariff suspension with certificate confirming the special nature of the product\n19 Temporary suspension for products imported with a certificate of airworthiness\n20 Tariff quota\n23 Tariff quota with specified end-use\n25 Tariff quota with certificate confirming the special nature of the product\n28 Tariff quota following outward processing\n40 Special end-use resulting from the Common Customs Tariff\n50 Certificate confirming the special nature of the product\nBox 37: Procedure\nA.\nFirst subdivision\nThe codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.\n‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.\nIt should be noted that where the previous procedure is a warehousing procedure or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under a special procedure (inward processing, outward processing).\nFor example: re-export of goods imported under the customs inward processing procedure and subsequently placed under the customs warehousing procedure = 3151 (not 3171). (First operation = 5100; second operation = 7151: re-export = 3151).\nSimilarly, where goods previously temporarily exported are re-imported, placing under one of the abovementioned suspensive procedures is to be regarded as simple importation under that procedure. Indication of the ‘re-importation’ aspect is to be given only when the goods are released for free circulation.\nFor example: entry for home use with simultaneous entry for free circulation of goods exported under the customs outward processing procedure and placed under a customs warehousing procedure on re-importation = 6121 (not 6171). (First operation: temporary export for outward processing = 2100; second operation: storage in customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).\nThe codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.\nFor example: 4054 = entry for free circulation and home use of goods previously placed under the inward processing in another Member State.\nList of procedures for coding purposes\nTwo of these basic elements must be combined to produce a four-digit code.\n00. This code is used to indicate that there is no previous procedure (a)\n01. Free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.\nFree circulation of goods simultaneously redispatched in the context of trade between the Union and the countries with which it has formed a customs union.\nExample: Goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.\n02. Free circulation of goods with a view to applying the inward processing procedure (drawback system). (a)\nExplanation: Inward processing (drawback system) in accordance with Article 256 of the Code.\n07. Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure.\nExplanation: This code is to be used where the goods are released for free circulation but where VAT and possibly excise duties have not been paid.\nExamples: Imported machines are released for free circulation but VAT has not been paid. While the goods are placed in a tax warehouse or approved area, payment of the VAT is suspended.\nImported cigarettes are released for free circulation but VAT and excise duties have not been paid. While the goods are stored in a tax warehouse or approved area, payment of the VAT and excise duties is suspended.\n10. Permanent export.\nExample: Normal export of Union goods to a third country, but also export of Union goods to parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC do not apply (OJ L 347, 11.12.2006, p. 1).\n11. Export of compensating products obtained from equivalent goods under the inward processing procedure before entering import goods for the procedure.\nExplanation: Prior export (EX-IM) in accordance with Article 223(2)(c) of the Code.\nExample: Export of cigarettes manufactured from Union tobacco leaves before placing of tobacco leaves from a third country under the inward processing procedure.\n21. Temporary export under the outward processing procedure.\nExample: Explanation: Outward processing procedure under Article 259 to 262 of the Code. See also code 22.\n22. Temporary export other than that referred to under code 21.\nExample: The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94).\n23. Temporary export for return in the unaltered state.\nExample: Temporary export for exhibitions of articles such as samples, professional equipment, etc.\n31. Re-export.\nExplanation: Re-export of non-Union goods following a suspensive arrangement.\nExample: Goods are placed under a customs warehousing procedure and subsequently declared for re-export.\n40. Simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.\nExample: Goods coming from a third country with payment of the customs duties and VAT.\n41. Simultaneous release for free circulation and home use of goods placed under the inward processing procedure (drawback system). (a)\nExample: Inward processing procedure with payment of customs duties and national taxes on import.\n42. Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.\nExplanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an intra-Union supply or transfer of the goods to another Member State. In that case, the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.\nExample 1: Import of goods with exemption from VAT through a tax representative.\nExample 2: Excise goods imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.\n43. Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.\nExample: Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union of the kind applied in their time to ES and PT.\n45. Release of goods for free circulation and home use for either VAT or excise duties and their placing under the tax warehouse procedure.\nExplanation: VAT or excise exemption by placing the goods under a fiscal warehouse procedure.\nExamples: Cigarettes imported from a third country are released for free circulation and VAT has been paid. While the goods are in the tax warehouse or approved area, the payment of excise duties is suspended.\nCigarettes imported from a third country are released for free circulation and excise duties are paid. While the goods are in the tax warehouse or approved area the payment of VAT is suspended.\n48. Entry for home use with simultaneous release for free circulation of replacement goods under the customs outward processing procedure prior to the export of the temporary export goods.\nExplanation: Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.\n49. Entry for home use of Union goods in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC are applicable and parts of that territory in which those provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply.\nEntry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.\nExplanation: Import with entry for home use of goods from parts of the Union to which the Directive 2006/112/EC does not apply. The use of the customs declaration is laid down in Article 134 of Delegated Regulation (EU) 2015/2446.\nExamples: Goods arriving from Martinique and entered for home use in Belgium.\nGoods coming from Andorra and entered for home use in Germany.\n51. Inward processing procedure.\nExplanation: Inward processing in accordance with Article 256 of the Code.\n53. Import under temporary admission procedure.\nExample: Temporary admission, e.g. for an exhibition.\n54. Inward processing in another Member State (without their being released for free circulation in that Member State). (a)\nExplanation: This code is used to record the operation for the purposes of statistics on intra-Union trade.\nExample: Goods from a third country are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154).\n61. Re-importation with simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.\n63. Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.\nExplanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an intra-Union supply or transfer of the goods to another Member State. In such a case, the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.\nExample 1: Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.\nExample 2: Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.\n68. Re-importation with partial entry for home use and simultaneous entry for free circulation and placing of goods under a warehousing procedure other than a customs warehousing procedure.\nExample: Processed alcoholic beverages are re-imported and placed in an excise warehouse.\n71. Placing of goods under the customs warehousing procedure.\nExplanation: Placing of goods under the customs warehousing procedure. This in no way precludes the simultaneous placement of goods in, say, an excise or VAT warehouse.\n76. Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation.\nExample: Boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export).\n77. Manufacturing of goods under supervision by the customs authorities and under customs control (within the meaning of Article 5(27) of the Code prior to exportation and payment of export refunds.\nExample: Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products).\n78. Entry of goods for a free zone (a)\n91. Placing of goods under processing under customs control. (a)\n92. Processing under customs control in another Member State (without release for free circulation in that Member State). (a)\nExplanation: This code is used to record the operation for the purposes of statistics on intra-Union trade.\nExample: Goods from a third country were processed under customs control in Belgium (9100). After undergoing processing, they are dispatched to Germany for release for free circulation (4092).\nB.\nSecond subdivision\n1.\nWhere this box is used to specify a Union procedure, a code composed of an alphabetic character followed by two alpha-numeric characters must be used, the first character of which identifies a category of measures in the following manner:\nInward processing\nAxx\nOutward processing\nBxx\nRelief\nCxx\nTemporary admission\nDxx\nAgricultural products\nExx\nOther\nFxx\nInward processing (IP)\nArticle 256 of the Code\nProcedure\nCode\nImport\nGoods entered for an IP procedure after prior export of processed products obtained from milk and milk products\nA01\nGoods placed under an IP procedure and intended for military use abroad\nA02\nGoods placed under an IP procedure and intended for re-export to the continental shelf\nA03\nGoods placed under an IP procedure (VAT only)\nA04\nGoods placed under an IP procedure (VAT only) and intended for re-export to the continental shelf\nA05\nGoods which are placed under an IP procedure without suspension of excise duties.\nA08\nExport\nProcessed products obtained from milk and milk products\nA51\nProcessed products placed under an IP procedure (VAT only)\nA52\nProcessed products placed under an IP procedure and intended for military use abroad\nA53\nOutward processing (OP)\nArticle 259 of the Code\nProcedure\nCode\nImport\nProcessed products returning to the Member State in which duties were paid\nB01\nProcessed products returning after repair under guarantee\nB02\nProcessed products returning after replacement under guarantee\nB03\nProcessed products returning after outward processing and VAT suspension in case of end-use.\nB04\nPrior import of processed products under outward processing.\nB07\nExport\nGoods imported for IP exported for repair under OP\nB51\nGoods imported for IP exported for replacement under guarantee\nB52\nOP under agreements with third countries, possibly combined with VAT OP\nB53\nVAT OP only\nB54\nRelief\n(Regulation (EC) No 1186/2009)\nArticle No\nCode\nRelief from import duties\nPersonal property belonging to natural persons transferring their normal place of residence to the Union\n3\nC01\nTrousseaux and household effects imported on the occasion of a marriage\n12(1)\nC02\nPresents customarily given on the occasion of a marriage\n12(2)\nC03\nPersonal property acquired by inheritance\n17\nC04\nSchool outfits, educational materials and related household effects\n21\nC06\nConsignments of negligible value\n23\nC07\nConsignments sent from one private individual to another\n25\nC08\nCapital goods and other equipment imported on the transfer of activities from a third country into the Union\n28\nC09\nCapital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity\n34\nC10\nEducational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I\n42\nC11\nEducational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II\n43\nC12\nEducational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools)\n44-45\nC13\nEquipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union\n51\nC14\nLaboratory animals and biological or chemical substances intended for research\n53\nC15\nTherapeutic substances of human origin and blood-grouping and tissue-typing reagents\n54\nC16\nInstruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment\n57\nC17\nReference substances for the quality control of medicinal products\n59\nC18\nPharmaceutical products used at international sports events\n60\nC19\nGoods for charitable or philanthropic organisations\n61\nC20\nArticles in Annex III intended for the blind\n66\nC21\nArticles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)\n67(1)(a) and 67(2)\nC22\nArticles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)\n67(1)(b) and 67(2)\nC23\nArticles in Annex IV intended for the other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)\n68(1)(a) and 68(2)\nC24\nArticles in Annex IV intended for the other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools\n68(1)(b) and 68(2)\nC25\nGoods imported for the benefit of disaster victims\n74\nC26\nHonorary decorations or awards\n81\nC27\nPresents received in the context of international relations\n82\nC28\nGoods to be used by monarchs or heads of state\n85\nC29\nSamples of goods of negligible value imported for trade promotion purposes\n86\nC30\nPrinted matter and advertising material imported for trade promotion purposes\n87-89\nC31\nProducts used or consumed at a trade fair or similar event\n90\nC32\nGoods imported for examination, analysis or test purposes\n95\nC33\nConsignments sent to organisations protecting copyrights or industrial and commercial patent rights\n102\nC34\nTourist information literature\n103\nC35\nMiscellaneous documents and articles\n104\nC36\nAncillary materials for the stowage and protection of goods during their transport\n105\nC37\nLitter, fodder and feeding stuffs for animals during their transport\n106\nC38\nFuel and lubricants present in land motor vehicles and special containers\n107\nC39\nMaterials for cemeteries for, and memorials to, war victims\n112\nC40\nCoffins, funerary urns and ornamental funerary articles\n113\nC41\nRelief from export duties\nDomesticated animals exported at the time of transfer of agricultural activities from the Union to a third country\n115\nC51\nFodder and feeding stuffs accompanying animals during their exportation\n121\nC52\nTemporary admission\nProcedure\nArticle of Delegated Regulation (EU) 2015/2446\nCode\nPallets\n208 and 209\nD01\nContainers\n210 and 211\nD02\nMeans of transport\n212\nD03\nPersonal effects and goods for sports purposes imported by travellers\n219\nD04\nWelfare material for seafarers\n220\nD05\nDisaster relief material\n221\nD06\nMedical, surgical and laboratory equipment\n222\nD07\nAnimals\n223\nD08\nGoods intended for activities in keeping with the particularities of the frontier zone\n224\nD09\nSound, image or data carrying media\n225\nD10\nPublicity material\n225\nD11\nProfessional equipment\n226\nD12\nPedagogic material and scientific equipment\n227\nD13\nPackings, full\n228\nD14\nPackings, empty\n228\nD15\nMoulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles\n229\nD16\nSpecial tools and instruments\n230\nD17\nGoods to be subjected to tests\n231(a)\nD18\nGoods imported, subject to satisfactory acceptance tests, in connection with a sales contract\n231(b)\nD19\nGoods used to carry out tests\n231(c)\nD20\nSamples\n232\nD21\nReplacement means of production\n233\nD22\nGoods to be exhibited or used at a public event\n234(1)\nD23\nGoods for approval (six months)\n234(2)\nD24\nWorks of art, collectors' items and antiques\n234(3)(a)\nD25\nGoods imported with a view to their sale by auction\n234(3)(b)\nD26\nSpare parts, accessories and equipment\n235\nD27\nGoods imported in particular situations having no economic effect\n236(b)\nD28\nGoods imported occasionally and for a period not exceeding three months\n236(a)\nD29\nTemporary admission with partial relief from duties\n206\nD51\nOJ L 186, 17.7.2009, p. 1.\nAgricultural products\nProcedure\nCode\nImport\nUse of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6) of Implementing Regulation (EU) 2015/2447\nE01\nStandard import values (for example: Regulation (EU) No 543/2011)\nE02\nExport\nAgricultural products for which a refund is requested, subject to an export certificate (Annex I goods).\nE51\nAgricultural products for which a refund is requested, not requiring an export certificate (Annex I goods)\nE52\nAgricultural products for which a refund is requested, exported in small quantities, not requiring an export certificate (Annex I goods).\nE53\nAgricultural products for which a refund is requested, subject to a refund certificate (non-Annex I goods).\nE61\nAgricultural products for which a refund is requested, not requiring a refund certificate (non-Annex I goods)\nE62\nAgricultural products for which a refund is requested, exported in small quantities, without a refund certificate (non-Annex I goods)\nE63\nAgricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks.\nE71\nOther\nProcedure\nCode\nImport\nRelief from import duties for returned goods (Article 203 of the Code)\nF01\nRelief from import duties for returned goods (Special circumstances provided for in article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)\nF02\nRelief from import duties for returned goods (Special circumstances provided for in article 158(3) of Delegated Regulation (EU) 2015/2446: repair or restoration)\nF03\nProcessed products which return to the Union after having been previously exported or re-exported Article 205(1) of the Code\nF04\nA movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of directive 2008/118/EC.\nF06\nExemption from import duties of products of sea-fishing and other products taken from the territorial sea of a third country by vessels registered or recorded in a Member State and flying the flag of the state\nF21\nExemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a third country on board factory-ships registered or recorded in a Member State and flying the flag of the state\nF22\nGoods which, after having been under an outward-processing procedure, are placed under a warehousing procedure without suspension of excise duties\nF31\nGoods which, after having been under an inward-processing procedure, are placed under a warehousing procedure without suspension of excise duties\nF32\nGoods which, after having been in a free zone, are placed under a warehousing procedure without suspension of excise duties\nF33\nGoods which, after having been subject to end-use, are placed under a warehousing procedure without suspension of excise duties\nF34\nRelease for free circulation of goods for events or for sale placed under temporary admission, applying the elements of calculation in force at the moment of acceptance of the declaration for free circulation\nF41\nRelease for free circulation of processed products where the calculation of the amount of import duties shall be made in accordance with Article 86(3) of the Code.\nF44\nExport\nExports for military use\nF51\nVictualling\nF61\nVictualling of goods eligible of refunds\nF62\nEntry in victualling warehouse (Articles 37 to 40 of Commission Regulation (EC) No 612/2009)\nF63\nExit from victualling warehouse of goods intended for victualling\nF64\n2.\nCodes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature.\nBox 40: Summary declaration/Previous document\nThis box is for alphanumeric (an..26) codes.\nEach code has three components, which are separated by dashes (-). The first component (a1) consists of three different letters and is used to distinguish between the three categories mentioned below. The second component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The third component (an..20) represents the particulars needed to recognise the document, either its identification number or another recognisable reference.\n1.\nThe first component (a1):\nthe summary declaration, represented by ‘X’,\nthe initial declaration, represented by ‘Y’\nthe previous document, represented by ‘Z’,\n2.\nThe second component (an..3):\nChoose the abbreviation for the document from the ‘list of abbreviations for documents’.\nThis list includes the code ‘CLE’, which stands for ‘date and reference of the entry of the goods in the records’. (Article 182 of the Code). The date is coded as follows: yyyymmdd.\n3.\nThe third component (an..20):\nThe identification number or another recognisable reference of the document is inserted here.\nExamples:\nThe previous document is a T1 transit document to which the office of destination has assigned the number ‘238544’. The code will therefore be ‘Z-821-238544’. (‘Z’ for previous document, ‘821’ for the transit procedure and ‘238544’ for the document's registration number (or the MRN for the NCTS operations)).\nA cargo manifest bearing the number ‘2222’ is used as a summary declaration. The code will be ‘X-785-2222’. (‘X’ for the summary declaration, ‘785’ for the cargo manifest and ‘2222’ for the manifest's identification number).\nGoods were entered in the records on 14 February 2002. The code will therefore be ‘Y-CLE-20020214-5’ (‘Y’ to show there was an initial declaration, ‘CLE’ for ‘entry in the records’, ‘20020214’ for the date of entry, ‘2002’ being the year, ‘02’ the month, ‘14’ the day and ‘5’ for the reference of the entry in the records).\nList of abbreviations for documents\nContainer list\n235\nLoading list (delivery note)\n270\nPacking list\n271\nProforma invoice\n325\nCommercial invoice\n380\nHouse waybill\n703\nMaster bill of lading\n704\nBill of lading\n705\nCIM consignment note (rail)\n720\nSMGS consignment note (rail)\n722\nRoad consignment note\n730\nAir waybill\n740\nMaster air waybill\n741\nDespatch note (post parcels)\n750\nMultimodal/combined transport document\n760\nCargo manifest\n785\nBordereau\n787\nUnion transit Declaration — Mixed consignments (T)\n820\nExternal Union transit Declaration (T1)\n821\nInternal Union transit Declaration (T2)\n822\nTIR carnet\n952\nATA carnet\n955\nReference/date of entry of the goods in the records\nCLE\nInformation sheet INF3\nIF3\nInformation sheet INF8\nIF8\nCargo manifest — simplified procedure\nMNS\nInternal Union transit Declaration — article 188 of Delegated Regulation (EU) 2015/2446\nT2F\nT2M\nT2M\nEntry summary declaration\n355\nSummary declaration for temporary storage\n337\nOther\nZZZ\nIf the above document is drawn up using the SAD, the abbreviation will comprise the codes specified for the first subdivision of box 1. (IM, EX, CO and EU)\nBox 43: Valuation method\nThe provisions used to determine the customs value of imported goods are to be coded as follows:\nCode\nRelevant provisions of the Code\nMethod\n1\nArticle 70 of the Code\nTransaction value of the imported goods\n2\nArticle 74(2)(a) of the Code\nTransaction value of identical goods\n3\nArticle 74(2)(b) of the Code\nTransaction value of similar goods\n4\nArticle 74(2)(c) of the Code\nDeductive value method\n5\nArticle 74(2)(d) of the Code\nComputed value method\n6\nArticle 74(3) of the Code\nValue based on the data available (‘fall-back’ method)\nBox 44: Additional information/Documents produced/Certificates and authorisations\n1.\nAdditional information\nA five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless Union law provides for the code to be used in place of the text.\nExample:\nThe declarant enters code 00300 in box 2 to indicate that there is identity between the declarant and the consignor.\nUnion law provides for certain additional information to be entered in boxes other than box 44. However, such additional information should be coded according to the same rules as the information to be specifically entered in box 44. Furthermore, where Union law fails to specify the box in which information is to be entered, that information is to be entered in box 44.\nAll types of additional information are listed at the end of this title.\nMember States may provide for the use of national additional information provided that their codification presents a structure different to the codes for Union additional information.\n2.\nDocuments produced, certificates and authorisations\n(a) Documents, certificates and Union or international authorisations or other references produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recognisable reference. The list of documents, certificates, authorisations and other references and their respective codes can be found in the TARIC database.\n(b) National documents, certificates and authorisations produced in support of the declaration must be entered in the form of a code composed of an numeric character followed by 3 alpha-numeric characters (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature.\nBox 47: Calculation of taxes\nFirst column: Type of tax\n(a) The codes applicable are given below:\nCustoms duties on industrial products\nA00\nAdditional duties\nA20\nDefinitive antidumping duties\nA30\nProvisional antidumping duties\nA35\nDefinitive countervailing duties\nA40\nProvisional countervailing duties\nA45\nVAT\nB00\nCompensatory interest (VAT)\nB10\nInterest on arrears (VAT)\nB20\nExport taxes\nC00\nExport taxes on agricultural products\nC10\nInterest on arrears\nD00\nCompensatory interest (I.e. Inward processing)\nD10\nDuties collected on behalf of other countries\nE00\n(b) Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature.\nLast column: Method of payment\nThe following codes may be used by the Member States:\nA Payment in cash\nB Payment by credit card\nC Payment by cheque\nD Other (e. g. direct debit to agent's cash account)\nE Deferred or postponed payment\nF Deferred payment — customs system\nG Postponed payment — VAT system (Article 23 Sixth VAT Directive)\nH Electronic credit transfer\nJ Payment through post office administration (postal consignments) or other public sector or government department\nK Excise credit or rebate\nM Security, including cash deposit\nP From agent's cash account\nR Guarantee\nS Individual guarantee account\nT From agent's guarantee account\nU From agent's guarantee — standing authority\nV From agent's guarantee — individual authority\nO Guarantee lodged with Intervention Agency.\nBox 49: Identification of warehouse\nThe code to be entered has the following three-part structure:\nThe character identifying the type of warehouse:\nR Public customs warehouse type I\nS Public customs warehouse type II\nT Public customs warehouse type III\nU Private customs warehouse\nV Storage facilities for the temporary storage of goods\nY for a non-customs warehouse\nZ for a free zone or free warehouse\nthe identification number allocated by the Member State when issuing the authorisation (an..14)\nthe country code for the authorising Member State, as defined in box 2 (a2)\nBox 50: Principal\nWhere an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.\nBox 51: Intended offices of transit (and country)\nUse the codes entered in box 29.\nBox 52: Guarantee\nGuarantee codes\nThe codes applicable (n1) are given below:\nSituation\nCode\nOther entries\nFor guarantee waiver Article 95(2) of the Code\n0\n—\nguarantee waiver certificate number\nFor comprehensive guarantee\n1\ncomprehensive guarantee certificate number\noffice of guarantee\nFor individual guarantee by a guarantor\n2\nreference for the guarantee undertaking\noffice of guarantee\nFor individual guarantee in cash\n3\nFor individual guarantee in the form of vouchers\n4\n—\nindividual guarantee voucher number\nFor guarantee waiver where secured amount does not exceed the statistical value threshold for declarations in accordance with Article 89(9) of the Code\n5\nFor guarantee not required (Article 89(8) of the Code)\n6\nFor guarantee not required for certain public bodies\n8\nEntering countries under the heading ‘not valid for’:\nUse the country codes entered in box 2.\nBox 53: Office of destination (and country)\nUse the codes entered in box 29.\nAdditional information — code XXXXX\nGeneral category — Code 0xxxx\nLegal basis\nSubject\nAdditional information\nBox\nCode\nArticle 163 of Delegated Regulation (EU) 2015/2446\nApplication for authorisation on the declaration for a special procedure\n‘Simplified authorisation’\n44\n00100\nAppendix C1\nSeveral exporters, consignees or previous documents\n‘Other’\n2, 8 and 40\n00200\nAppendix C1\nIdentity between declarant and consignor\n‘Consignor’\n14\n00300\nAppendix C1\nIdentity between declarant and exporter\n‘Exporter’\n14\n00400\nAppendix C1\nIdentity between declarant and consignee\n‘Consignee’\n14\n00500\nOn import: Code 1xxxx\nLegal basis\nSubject\nAdditional information\nBox\nCode\nArticle 2 paragraph 1 of Regulation (EC) No 1147/2002\nTemporarily suspension of the autonomous duties\n‘Import with airworthiness certificate’\n44\n10100\nArticle 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446\nDischarge of inward processing\nIP goods\n44\n10200\nArticle 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446\nDischarge of inward processing (specific commercial policy measures)\nIP goods, Commercial policy\n44\n10300\nArticle 238 of Delegated Regulation (EU) 2015/2446\nTemporary admission\n‘TA goods’\n44\n10500\nArticle 86(3) of the Code\nDetermination of the amount of the import duty incurred for the processed products resulting from inward processing in accordance with Article 86(3) of the Code.\n‘Special rule for the calculation of import duty for processed products’\n44\n10800\nOn export: Code 3xxxx\nLegal basis\nSubject\nAdditional information\nBox\nCode\nArticle 254(4)(b) of the Code\nExport of agricultural goods subject to end-use\n254(4)(b) of the Code\nRegulation (EEC) No 2454/93\nEnd-use: Goods destined for exportation — agricultural refunds not applicable\n44\n30300\nTITLE III\nTABLE OF LINGUISTIC REFERENCES AND OF THEIR CODES\nLinguistic references\nCodes\nBG Ограничена валидност\nCS Omezená platnost\nDA Begrænset gyldighed\nDE Beschränkte Geltung\nEE Piiratud kehtivus\nEL Περιορισμένη ισχύς\nES Validez limitada\nFR Validité limitée\nHR Ograničena valjanost\nIT Validità limitata\nLV Ierobežots derîgums\nLT Galiojimas apribotas\nHU Korlátozott érvényû\nMT Validità limitata\nNL Beperkte geldigheid\nPL Ograniczona ważność\nPT Validade limitada\nRO Validitate limitată\nSL Omejena veljavnost\nSK Obmedzená platnost'\nFI Voimassa rajoitetusti\nSV Begränsad giltighet\nEN Limited validity\nLimited validity — 99200\nBG Освободено\nCS Osvobození\nDA Fritaget\nDE Befreiung\nEE Loobutud\nEL Απαλλαγή\nES Dispensa\nFR Dispense\nHR Oslobođeno\nIT Dispensa\nLV Derīgs bez zīmoga\nLT Leista neplombuoti\nHU Mentesség\nMT Tneħħija\nNL Vrijstelling\nPL Zwolnienie\nPT Dispensa\nRO Dispensă\nSL Opustitev\nSK Oslobodenie\nFI Vapautettu\nSV Befrielse.\nEN Waiver\nWaiver — 99201\nBG Алтернативно доказателство\nCS Alternativní důkaz\nDA Alternativt bevis\nDE Alternativnachweis\nEE Alternatiivsed tõendid\nEL Εναλλακτική απόδειξη\nES Prueba alternativa\nFR Preuve alternative\nHR Alternativni dokaz\nIT Prova alternativa\nLV Alternatīvs pierādījums\nLT Alternatyvusis įrodymas\nHU Alternatív igazolás\nMT Prova alternattiva\nNL Alternatief bewijs\nPL Alternatywny dowód\nPT Prova alternativa\nRO Probă alternativă\nSL Alternativno dokazilo\nSK Alternatívny dôkaz\nFI Vaihtoehtoinen todiste\nSV Alternativt bevis\nEN Alternative proof\nAlternative proof — 99202\nBG Различия: митническо учреждение, където стоките са представени … (наименование и страна)\nCS Nesrovnalosti: úřad, kterému bylo zboží předloženo …(název a země)\nDA Forskelle: det sted, hvor varerne blev frembudt …(navn og land)\nDE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …(Name und Land)\nEE Erinevused: asutus, kuhu kaup esitati …(nimi ja riik)\nEL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …(Όνομα και χώρα)\nES Diferencias: mercancías presentadas en la oficina …(nombre y país)\nFR Différences: marchandises présentées au bureau …(nom et pays)\nHR Razlike: carinarnica kojoj je roba podnesena …(naziv I zemlja)\nIT Differenze: ufficio al quale sono state presentate le merci …(nome e paese)\nLV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …(nosaukums un valsts)\nLT Skirtumai: įstaiga, kuriai pateiktos prekės …(pavadinimas ir valstybė)\nHU Eltérések: hivatal, ahol az áruk bemutatása megtörtént …(név és ország)\nMT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati …(isem u pajjiż)\nNL Verschillen: kantoor waar de goederen zijn aangebracht …(naam en land)\nPL Niezgodności: urząd w którym przedstawiono towar …(nazwa i kraj)\nPT Diferenças: mercadorias apresentadas na estãncia …(nome e país)\nRO Diferențe: mărfuri prezentate la biroul vamal …(nume și țara)\nSL Razlike: urad, pri katerem je bilo blago predloženo …(naziv in država)\nSK Nezrovnalosti: úrad, ktorému bol tovar dodaný …(názov a krajina).\nFI Muutos: toimipaikka, jossa tavarat esitetty …(nimi ja maa)\nSV Avvikelse: tullkontor där varorna anmäldes …(namn och land)\nEN Differences: office where goods were presented …(name and country)\nDifferences: office where goods were presented … (name and country) — 99203\nBG Излизането от … подлежи на ограничения или такси съгласно Регламент/Директива/Решение № …,\nCS Výstup ze … podléhá omezením nebo dávkám podle nařízení/směrnice/rozhodnutí č …\nDA Udpassage fra … undergivet restriktioner eller afgifter i henhold til forordning/direktiv/afgørelse nr. …\nDE Ausgang aus … - gemäß Verordnung/Richtlinie/Beschluss Nr. … Beschränkungen oder Abgaben unterworfen.\nEE … territooriumilt väljumise suhtes kohaldatakse piiranguid ja makse vastavalt määrusele/direktiivile/otsusele nr …\nEL Η έξοδος από … υποβάλλεται σε περιοριορισμούς ή σε επιβαρύνσεις από τον Κανονισμό/την Οδηγία/την Απόφαση αριθ. …\nES Salida de … sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/Decisión no …\nFR Sortie de … soumise à des restrictions ou à des impositions par le règlement ou la directive/décision no …\nHR Izlaz iz … podliježe ograničenjima ili pristobjama na temeleju Uredbe/Direktive/Odluke br. …\nIT Uscita dalla … soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/decisione n. …\nLV Izvešana no … piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …,\nLT Išvežimui iš … taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/Direktyva/Sprendimu Nr. …,\nHU A kilépés … területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik\nMT Ħruġ mill- … suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru …\nNL Bij uitgang uit de … zijn de beperkingen of heffingen van Verordening/Richtlijn/Besluit nr. … van toepassing.\nPL Wyprowadzenie z … podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr …\nPT Saída da … sujeita a restrições ou a imposições pelo(a) Regulamento/Directiva/Decisão n.o …\nRO Ieșire din … supusă restricțiilor sau impozitelor prin Regulamentul/Directiva/Decizia nr …\nSL Iznos iz … zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/Odločbe št. …\nSK Výstup z … podlieha obmedzeniam alebo platbám podľa nariadenia/smernice/rozhodnutia č ….\nFI … vientiin sovelletaan asetuksen/direktiivin/päätöksen N:o … mukaisia rajoituksia tai maksuja\nSV Utförsel från … underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr …\nEN Exit from … subject to restrictions or charges under Regulation/Directive/Decision No …\nExit from … subject to restrictions or charges under Regulation/Directive/Decision No … — 99204\nBG Освободено от задължителен маршрут\nCS Osvobození od stanovené trasy\nDA fritaget for bindende transportrute\nDE Befreiung von der verbindlichen Beförderungsroute\nEE Ettenähtud marsruudist loobutud\nEL Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής\nES Dispensa de itinerario obligatorio\nFR Dispense d'itinéraire contraignant\nHR Oslobođeno od propisanog plana puta\nIT Dispensa dall'itinerario vincolante\nLV Atļauts novirzīties no noteiktā maršruta\nLT Leista nenustatyti maršruto\nHU Előírt útvonal alól mentesítve\nMT Tneħħija ta' l-itinerarju preskitt\nNL Geen verplichte route\nPL Zwolniony z wiążącej trasy przewozu\nPT Dispensa de itinerário vinculativo\nRO Dispensă de la itinerarul obligatoriu\nSL Opustitev predpisane poti\nSK Oslobodenie od predpísanej trasy\nFI Vapautettu sitovan kuljetusreitin noudattamisesta\nSV Befrielse från bindande färdväg\nEN Prescribed itinerary waived\nPrescribed itinerary waived — 99205\nBG Одобрен изпращач\nCS Schválený odesílatel\nDA Godkendt afsender\nDE Zugelassener Versender\nEE Volitatud kaubasaatja\nEL Εγκεκριμένος αποστολέας\nES Expedidor autorizado\nFR Expéditeur agréé\nHR Ovlašteni pošiljatelj\nIT Speditore autorizzato\nLV Atzītais nosūtītājs\nLT Įgaliotas siuntėjas\nHU Engedélyezett feladó\nMT Awtorizzat li jibgħat\nNL Toegelaten afzender\nPL Upoważniony nadawca\nPT Expedidor autorizado\nRO Expeditor agreat\nSL Pooblaščeni pošiljatelj\nSK Schválený odosielateľ\nFI Valtuutettu lähettäjä\nSV Godkänd avsändare\nEN Authorised consignor\nAuthorised consignor — 99206\nBG Освободен от подпис\nCS Podpis se nevyžaduje\nDA Fritaget for underskrift\nDE Freistellung von der Unterschriftsleistung\nEE Allkirjanõudest loobutud\nEL Δεν απαιτείται υπογραφή\nES Dispensa de firma\nFR Dispense de signature\nHR Oslobođeno potpisa\nIT Dispensa dalla firma\nLV Derīgs bez paraksta\nLT Leista nepasirašyti\nHU Aláírás alól mentesítve\nMT Firma mhux meħtieġa\nNL Van ondertekening vrijgesteld\nPL Zwolniony ze składania podpisu\nPT Dispensada a assinatura\nRO Dispensă de semnătură\nSL Opustitev podpisa\nSK Oslobodenie od podpisu\nFI Vapautettu allekirjoituksesta\nSV Befrielse från underskrift\nEN Signature waived\nSignature waived — 99207\nBG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ\nCS ZÁKAZ SOUBORNÉ JISTOTY\nDA FORBUD MOD SAMLET KAUTION\nDE GESAMTBÜRGSCHAFT UNTERSAGT\nEE ÜLDTAGATISE KASUTAMINE KEELATUD\nEL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ\nES GARANTÍA GLOBAL PROHIBIDA\nFR GARANTIE GLOBALE INTERDITE\nHR ZABRANJENO ZAJEDNIČKO JAMSTVO\nIT GARANZIA GLOBALE VIETATA\nLV VISPĀRĒJS GALVOJUMS AIZLIEGTS\nLT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA\nHU ÖSSZKEZESSÉG TILOS\nMT MHUX PERMESSA GARANZIJA KOMPRENSIVA\nNL DOORLOPENDE ZEKERHEID VERBODEN\nPL ZAKAZ KORZYSTANIA Z GWARANCJI GENERALNEJ\nPT GARANTIA GLOBAL PROIBIDA\nRO GARANȚIA GLOBALĂ INTERZISĂ\nSL PREPOVEDANO SKUPNO ZAVAROVANJE\nSK ZÁKAZ CELKOVEJ ZÁRUKY\nFI YLEISVAKUUDEN KÄYTTÖ KIELLETTY\nSV SAMLAD SÄKERHET FÖRBJUDEN\nEN COMPREHENSIVE GUARANTEE PROHIBITED\nCOMPREHENSIVE GUARANTEE PROHIBITED — 99208\nBG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ\nCS NEOMEZENÉ POUŽITÍ\nDA UBEGRÆNSET ANVENDELSE\nDE UNBESCHRÄNKTE VERWENDUNG\nEE PIIRAMATU KASUTAMINE\nΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ\nES UTILIZACIÓN NO LIMITADA\nFR UTILISATION NON LIMITÉE\nHR NEOGRANIČENA UPORABA\nIT UTILIZZAZIONE NON LIMITATA\nLV NEIEROBEŽOTS IZMANTOJUMS\nLT NEAPRIBOTAS NAUDOJIMAS\nHU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT\nMT UŻU MHUX RISTRETT\nNL GEBRUIK ONBEPERKT\nPL NIEOGRANICZONE KORZYSTANIE\nPT UTILIZAÇÃO ILIMITADA\nRO UTILIZARE NELIMITATĂ\nSL NEOMEJENA UPORABA\nSK NEOBMEDZENÉ POUŽITIE\nFI KÄYTTÖÄ EI RAJOITETTU\nSV OBEGRÄNSAD ANVÄNDNING\nEN UNRESTRICTED USE\nUNRESTRICTED USE — 99209\nBG Разни\nCS Různí\nDA Diverse\nDE Verschiedene\nEE Erinevad\nEL Διάφορα\nES Varios\nFR Divers\nHR Razni\nIT Vari\nLV Dažādi\nLT Įvairūs\nHU Többféle\nMT Diversi\nNL Diverse\nPL Różne\nPT Diversos\nRO Diverși\nSL Razno\nSK Rôzne\nFI Useita\nSV Flera\nEN Various\nVarious — 99211\nBG Насипно\nCS Volně loženo\nDA Bulk\nDE Lose\nEE Pakendamata\nEL Χύμα\nES A granel\nFR Vrac\nHR Rasuto\nIT Alla rinfusa\nLV Berams\nLT Nesupakuota\nHU Ömlesztett\nMT Bil-kwantitá\nNL Los gestort\nPL Luzem\nPT A granel\nRO Vrac\nSL Razsuto\nSK Voľne\nFI Irtotavaraa\nSV Bulk\nEN Bulk\nBulk — 99212\nBG Изпращач\nCS Odesílatel\nDA Afsender\nDE Versender\nEE Saatja\nEL Αποστολέας\nES Expedidor\nFR Expéditeur\nHR Pošiljatelj\nIT Speditore\nLV Nosūtītājs\nLT Siuntėjas\nHU Feladó\nMT Min jikkonsenja\nNL Afzender\nPL Nadawca\nPT Expedidor\nRO Expeditor\nSL Pošiljatelj\nSK Odosielateľ\nFI Lähettäjä\nSV Avsändare\nEN Consignor\nConsignor — 99213",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The use, in this Appendix, of the words export, re-export, importation and re-importation equally cover dispatch, re-dispatch, introduction and re-introduction."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 152, 16.6.2009, p. 23."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 37, 10.2.2010, p. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "OJ L 329, 25.11.2006, p. 7."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "OJ L 325, 24.11.2006, p. 12."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "OJ L 186, 17.7.2009, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/341/annex/9/appendix/D1",
    "retrieved_at": "2026-11-01T14:46:00.340049+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."
}