# 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, Appendix D1

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

CODES TO BE USED IN THE FORMS
TITLE I
GENERAL REMARKS
This 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.
In some cases, the requirements for the type and length of entries are specified.
The codes for the different types of data are:
a alphabetic
n numeric
an alphanumeric
The 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.
TITLE II
CODES
Box 1: Declaration
First subdivision
The codes applicable (a2) are given below:
EX. 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.
For placing goods under a customs procedure referred to in columns A and E of the table in Appendix C1, Title I, B)
To 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)
For dispatch of non-Union goods in the context of trade between Member States
IM. 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.
For placing goods under a customs procedure referred to in columns H to J of the table in Appendix C1, Title I, B)
For placing non-Union goods under a customs procedure in the context of trade between Member States
EU. In the context of trade with contracting parties to the Convention of formalities in simplification in trade in goods.
For 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)
To 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)
CO. In respect of Union goods subject to specific measures during the transitional period following the accession of new Member States
Placing 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.
In 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.
Second subdivision
The codes applicable (a1) are given below:
A for a normal declaration (normal procedure under Article 162 of the Code)
B or C for a simplified declaration (simplified procedure under Article 166 of the Code
D For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods.
E 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.
X or Y for a supplementary declaration under a simplified procedure covered by B or C and E or F.
Z for a supplementary declaration under a simplified procedure under Articles 166 and 182 of the Code.
Codes 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.
Third subdivision
The codes applicable (an..5) are given below:
T1. Goods required to move under the external Union transit procedure
T2. 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
T2F. Goods required to move under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446
T2SM. 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.
T. Mixed consignments covered by Article 286 of Implementing Regulation (EU) 2015/2447, in which case the space following the ‘T’ must be scored through
T2L. Form establishing the customs status of Union goods
T2LF. 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
T2LSM. 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.
Box 2: Consignor/Exporter
Where an identification number is required, the EORI number shall be used. It is structured as follows:
Field
Content
Field type
Format
Examples
1
Identifier of the Member State assigning the number (ISO alpha 2 country code)
Alphabetic 2
a2
PL
2
Unique identifier in a Member State
Alphanumeric 15
an..15
1234567890ABCDE
Example:‘PL1234567890ABCDE’ for a Polish exporter (country code: PL) whose unique national EORI number is ‘1234567890ABCDE’.
Country 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.
Box 8: Consignee
Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Where 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.
Box 14: Declarant/Representative
(a) Insert one of the following codes (n1) before the full name and address to designate the declarant or the status of the representative:
1. Declarant
2. Representative (direct representation within the meaning of the first subparagraph of Article 18(1) of the Code
3. Representative (indirect representation within the meaning of the first subparagraph of Article 18(1) of the Code.
Where this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3])
(b) Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Box 15a: Country of dispatch/export code
Use the country codes entered in box 2.
Box 17a: Country-of-destination code
Use the country codes entered in box 2.
Box 17b: Region-of-destination code
Use the codes to be adopted by the Member States.
Box 18: Nationality of means of transport at departure
Use the country codes entered in box 2.
Box 19: Container (Ctr)
The relevant codes (n1) are given below:
0 Goods not transported in containers
1 Goods transported in containers.
Box 20: Delivery terms
The codes and statements to be entered, as appropriate, in the first two subdivisions of this box are as follows:
First subdivision
Meaning
Second subdivision
Incoterms code
Incoterms — ICC/ECE
Place to be specified
Code applicable usually for road and rail transport
DAF (Incoterms 2000)
Delivered at frontier
Named place
Codes applicable for all modes of transport
EXW (Incoterms 2010)
Ex works
Named place
FCA (Incoterms 2010)
Free carrier
Named place
CPT (Incoterms 2010)
Carriage paid to
Named place of destination
CIP (Incoterms 2010)
Carriage and insurance paid to
Named place of destination
DAT (Incoterms 2010)
Delivered at terminal
Named terminal at port or place of destination
DAP (Incoterms 2010)
Delivered at place
Named place of destination
DDP (Incoterms 2010)
Delivered duty paid
Named place of destination
DDU (Incoterms 2000)
Delivered duty unpaid
Named place of destination
Codes applicable usually for sea and inland waterway transport
FAS (Incoterms 2010)
Free alongside ship
Named port of shipment
FOB (Incoterms 2010)
Free on board
Named port of shipment
CFR (Incoterms 2010)
Cost and freight
Named port of destination
CIF (Incoterms 2010)
Cost, insurance and freight
Named port of destination
DES (Incoterms 2000)
Delivered ex ship
Named port of destination
DEQ (Incoterms 2000)
Delivered ex quay
Named port of destination
XXX
Delivery terms other than those listed above
Narrative description of delivery terms given in the contract
The Member States may require the following coded particulars (n1) in the third subdivision:
1 Place situated in the territory of the Member State concerned
2 Place situated in the territory of another Member State
3 Other (place situated outside the Union).
Box 21: Nationality of active means of transport crossing the border
Use the country codes entered in box 2.
Box 22: Invoice currency
The 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).
Box 24: Nature of the transaction
The 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.
Box 25: Mode of transport at the border
The codes applicable (n1) are given below:
Code
Description
1
Sea transport
2
Rail transport
3
Road transport
4
Air transport
5
Postal consignment
7
Fixed transport installations
8
Inland waterway transport
9
Own propulsion
Box 26: Inland mode of transport
The codes listed for box 25 are applicable.
Box 29: Office of exit/entry
Use (an8) codes structured as follows:
the first two characters (a2) serve to identify the country by means of the country code entered in box 2,
the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted:
The 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.
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE for the city of Brussels, 000 for the unused subdivision.
Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind
Kind of packages
Use the following codes.
(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).
PACKAGING CODES
Aerosol
AE
Ampoule, non-protected
AM
Ampoule, protected
AP
Atomizer
AT
Bag
BG
Bag, flexible container
FX
Bag, gunny
GY
Bag, jumbo
JB
Bag large
ZB
Bag, multiply
MB
Bag, paper
5M
Bag, paper, multi-wall
XJ
Bag, paper, multi-wall, water resistant
XK
Bag, plastic
EC
Bag, plastic film
XD
Bag, polybag
44
Bag, super bulk
43
Bag, textile
5L
Bag, textile, sift proof
XG
Bag, textile, water resistant
XH
Bag, textile, without inner coat/liner
XF
Bag, tote
TT
Bag, woven plastic
5H
Bag, woven plastic, sift proof
XB
Bag, woven plastic, water resistant
XC
Bag, woven plastic, without inner coat/liner
XA
Bale, compressed
BL
Bale, non-compressed
BN
Ball
AL
Balloon, non-protected
BF
Balloon, protected
BP
Bar
BR
Barrel
BA
Barrel, wooden
2C
Barrel, wooden, bung type
QH
Bars, in bundle/bunch/truss
BZ
Basin
BM
Basket
BK
Basket, with handle, cardboard
HC
Basket, with handle, plastic
HA
Basket, with handle, wooden
HB
Belt
B4
Bin
BI
Block
OK
Boards, in bundle/bunch/truss
BY
Bobbin
BB
Bolt
BT
Bottle, gas
GB
Bottle, non-protected, bulbous
BS
Bottle, non-protected, cylindrical
BO
Bottle, protected, bulbous
BV
Bottle, protected, cylindrical
BQ
Bottlecrate/bottlerack
BC
Box
BX
Box, aluminium
4B
Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox
DH
Box, fibreboard
4G
Box, for liquids
BW
Box, natural wood
4C
Box, plastic
4H
Box, plastic, expanded
QR
Box, plastic, solid
QS
Box, plywood
4D
Box, reconstituted wood
4F
Box, steel
4A
Box, wooden, natural wood, ordinary
QP
Bucket
BJ
Bulk, gas (at 1 031 mbar and 15 °C)
VG
Bulk, liquefied gas (at abnormal temperature/pressure)
VQ
Bulk, liquid
VL
Bulk, solid, fine particles (‘powders’)
VY
Bulk, solid, granular particles (‘grains’)
VR
Bulk, solid, large particles (‘nodules’)
VO
Bunch
BH
Bundle
BE
Bundle, wooden
8C
Butt
BU
Cage
CG
Cage, Commonwealth Handling Equipment Pool (CHEP)
DG
Cage, roll
CW
Can, cylindrical
CX
Can, rectangular
CA
Canister
CI
Canvas
CZ
Carboy, non-protected
CO
Carboy, protected
CP
Card
CM
Cart, flatbed
FW
Carton
CT
Cartridge
CQ
Case
CS
Case, car
7A
Case, isothermic
EI
Case, skeleton
SK
Case, steel
SS
Case, with pallet base
ED
Case, with pallet base, cardboard
EF
Case, with pallet base, metal
EH
Case, with pallet base, plastic
EG
Case, with pallet base, wooden
EE
Case, wooden
7B
Cask
CK
Chest
CH
Churn
CC
Clamshell
AI
Coffer
CF
Coffin
CJ
Coil
CL
Composite packaging, glass receptacle
6P
Composite packaging, glass receptacle in aluminium crate
YR
Composite packaging, glass receptacle in aluminium drum
YQ
Composite packaging, glass receptacle in expandable plastic pack
YY
Composite packaging, glass receptacle in fibre drum
YW
Composite packaging, glass receptacle in fibreboard box
YX
Composite packaging, glass receptacle in plywood drum
YT
Composite packaging, glass receptacle in solid plastic pack
YZ
Composite packaging, glass receptacle in steel crate box
YP
Composite packaging, glass receptacle in steel drum
YN
Composite packaging, glass receptacle in wickerwork hamper
YV
Composite packaging, glass receptacle in wooden box
YS
Composite packaging, plastic receptacle
6H
Composite packaging, plastic receptacle in aluminium crate
YD
Composite packaging, plastic receptacle in aluminium drum
YC
Composite packaging, plastic receptacle in fibre drum
YJ
Composite packaging, plastic receptacle in fibreboard box
YK
Composite packaging, plastic receptacle in plastic drum
YL
Composite packaging, plastic receptacle in plywood box
YH
Composite packaging, plastic receptacle in plywood drum
YG
Composite packaging, plastic receptacle in solid plastic box
YM
Composite packaging, plastic receptacle in steel crate box
YB
Composite packaging, plastic receptacle in steel drum
YA
Composite packaging, plastic receptacle in wooden box
YF
Cone
AJ
Container, flexible
IF
Container, gallon
GL
Container, metal
ME
Container, not otherwise specified as transport equipment
CN
Container, outer
OU
Cover
CV
Crate
CR
Crate, beer
CB
Crate, bulk, cardboard
DK
Crate, bulk, plastic
DL
Crate, bulk, wooden
DM
Crate, framed
FD
Crate, fruit
FC
Crate, metal
MA
Crate, milk
MC
Crate, multiple layer, cardboard
DC
Crate, multiple layer, plastic
DA
Crate, multiple layer, wooden
DB
Crate, shallow
SC
Crate, wooden
8B
Creel
CE
Cup
CU
Cylinder
CY
Demijohn, non-protected
DJ
Demijohn, protected
DP
Dispenser
DN
Drum
DR
Drum, aluminium
1B
Drum, aluminium, non-removable head
GC
Drum, aluminium, removable head
QD
Drum, fibre
IG
Drum, iron
DI
Drum, plastic
IH
Drum, plastic, non-removable head
QF
Drum, plastic, removable head
QG
Drum, plywood
1D
Drum, steel
1A
Drum, steel, non-removable head
QA
Drum, steel, removable head
QB
Drum, wooden
1W
Envelope
EN
Envelope, steel
SV
Filmpack
FP
Firkin
FI
Flask
FL
Flexibag
FB
Flexitank
FE
Foodtainer
FT
Footlocker
FO
Frame
FR
Girder
GI
Girders, in bundle/bunch/truss
GZ
Hamper
HR
Hogshead
HG
Ingot
IN
Ingots, in bundle/bunch/truss
IZ
Intermediate bulk container
WA
Intermediate bulk container aluminium
WD
Intermediate bulk container, aluminium, liquid
WL
Intermediate bulk container, aluminium, pressurised > 10 kpa
WH
Intermediate bulk container, composite
ZS
Intermediate bulk container, composite, flexible plastic, liquids
ZR
Intermediate bulk container, composite, flexible plastic, pressurised
ZP
Intermediate bulk container, composite, flexible plastics, solids
ZM
Intermediate bulk container, composite, rigid plastic, liquids
ZQ
Intermediate bulk container, composite, rigid plastic, pressurised
ZN
Intermediate bulk container, composite, rigid plastic, solids
PLN
Intermediate bulk container, fibreboard
Intermediate bulk container, flexible
ZU
Intermediate bulk container, metal
WF
Intermediate bulk container, metal, liquid
WM
Intermediate bulk container, metal, other than steel
ZV
Intermediate bulk container, metal, pressure 10 kpa
WJ
Intermediate bulk container, natural wood
ZW
Intermediate bulk container, natural wood, with inner liner
WU
Intermediate bulk container, paper multi-wall
ZA
Intermediate bulk container, paper multi-wall, water resistant
ZC
Intermediate bulk container, plastic film
WS
Intermediate bulk container, plywood
ZX
Intermediate bulk container, plywood, with inner liner
WY
Intermediate bulk container, reconstituted wood
ZY
Intermediate bulk container, reconstituted wood, with inner liner
WZ
Intermediate bulk container, rigid plastic
AA
Intermediate bulk container, rigid plastic, freestanding, liquids
ZK
Intermediate bulk container, rigid plastic, freestanding, pressurised
ZH
Intermediate bulk container, rigid plastic, freestanding, solids
ZF
Intermediate bulk container, rigid plastic, with structural equipment, liquids
ZJ
Intermediate bulk container, rigid plastic, with structural equipment, pressurised
ZG
Intermediate bulk container, rigid plastic, with structural equipment, solids
ZD
Intermediate bulk container, steel
WC
Intermediate bulk container, steel, liquid
WK
Intermediate bulk container, steel pressurised > 10 kpa
WG
Intermediate bulk container, textile without coat/liner
WT
Intermediate bulk container, textile, coated
WV
Intermediate bulk container, textile, coated and liner
WX
Intermediate bulk container, textile, with liner
WW
Intermediate bulk container, woven plastic, coated
WP
Intermediate bulk container, woven plastic, coated and liner
WR
Intermediate bulk container, woven plastic, coated, with liner
WQ
Intermediate bulk container, woven plastic, coated, without coat/liner
WN
Jar
JR
Jerrican, cylindrical
JY
Jerrican, plastic
3H
Jerrican, plastic, non-removable head
QM
Jerrican, plastic, removable head
QN
Jerrican, rectangular
JC
Jerrican, steel
3A
Jerrican, steel, non-removable head
QK
Jerrican, steel, removable head
QL
Jug
JG
Jutebag
JT
Keg
KG
Kit
KI
Liftvan
LV
Log
LG
Logs, in bundle/bunch/truss
LZ
Lot
LT
Lug
LU
Luggage
LE
Mat
MT
Matchbox
MX
Mutually defined
ZZ
Nest
NS
Net
NT
Net, tube, plastic
NU
Net, tube, textile
NV
Not available
NA
Octabin
OT
Package
PK
Package, cardboard, with bottle grip-holes
IK
Package, display, metal
IB
Package, display, plastic
ID
Package, display, wooden
IC
Package, flow
IA
Package, paper wrapped
IF
Package, show
IE
Packet
PA
Pail
PL
Pallet
PX
Pallet, 100 cm × 110 cm
AH
Pallet, AS 4068-1993
OD
Pallet, box Combined open-ended box and pallet
PB
Pallet, CHEP 100 cm × 120 cm
OC
Pallet, CHEP 40 cm × 60 cm
OA
Pallet, CHEP 80 cm × 120 cm
OB
Pallet, ISO T11
OE
Pallet, modular, collars 80 cm × 100 cm
PD
Pallet, modular, collars 80 cm × 120 cm
PE
Pallet, modular, collars 80 cm × 60 cm
AF
Pallet, shrinkwrapped
AG
Pallet, triwall
TW
Pallet, wooden
8A
Pan
P2
Parcel
PC
Pen
PF
Piece
PP
Pipe
PI
Pipes, in bundle/bunch/truss
PV
Pitcher
PH
Plank
PN
Planks, in bundle/bunch/truss
PZ
Plateform, unspecified weight or dimension
OF
Pot
PT
Pouch
PO
Punnet
PJ
Rack
RK
Rack, clothing hanger
RJ
Receptacle, fibre
AB
Receptacle, glass
GR
Receptacle, metal
MR
Receptacle, paper
AC
Receptacle, plastic
PR
Receptacle, plastic wrapped
MW
Receptacle, wooden
AD
Rednet
RT
Reel
RL
Ring
RG
Rod
RD
Rods, in bundle/bunch/truss
RZ
Roll
RO
Sachet
SH
Sack
SA
Sack, multiwall
MS
Sea-chest
SE
Sheet
ST
Sheet, plastic, wrapping
SP
Sheetmetal
SM
Sheets, in bundle/bunch/truss
SZ
Shrinkwrapped
SW
Skid
SI
Slab
SB
Sleeve
SY
Slipsheet
SL
Spindle
SD
Spool
SO
Suitcase
SU
Tablet
T1
Tank container, generic
TG
Tank, cylindrical
TY
Tank, rectangular
TK
Tea-chest
TC
Tierce
ST
Tin
T1
Tray
PU
Tray, containing horizontally stacked flat items
GU
Tray, one layer no cover, cardboard
DV
Tray, one layer no cover, plastic
DS
Tray, one layer no cover, polystyrene
DU
Tray, one layer no cover, wooden
DT
Tray, rigid, lidded stackable (CEN TS 14482:2002)
IL
Tray, two layers no cover, cardboard
DY
Tray, two layers no cover, plastic tray
DW
Tray, two layers no cover, wooden
DX
Trunk
TR
Truss
TS
Tub
TB
Tub, with lid
TL
Tube
TU
Tube, collapsible
TD
Tube, with nozzle
TV
Tubes, in bundle/bunch/truss
TZ
Tun
TE
Tyre
TU
Uncaged
UC
Unit
UN
Unpacked or unpackaged
NE
Unpacked or unpackaged, multiple units
NG
Unpacked or unpackaged, single unit
NF
Vacuum-packed
VP
Vanpack
VK
Vat
VA
Unpacked or unpackaged
NE
Vehicle
VN
Wickerbottle
WB
Box 33: Commodity Code
First subdivision (8 digits)
To be completed using the headings of the Combined Nomenclature.
Where 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.
Second subdivision (two characters)
To 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).
Third subdivision (four characters)
To be completed in accordance with the Taric code (first additional code).
Fourth subdivision (four characters)
To be completed in accordance with the Taric code (second additional code).
Fifth subdivision (four characters)
Codes to be adopted by the Member States concerned.
Box 34a: Country-of-origin code
Use the country codes entered in box 2.
Box 34b: Region-of-origin/-production code
Codes to be adopted by the Member States.
Box 36: Preference
This box is for three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).
The relevant codes are given below:
1.. First digit of the code
1 Tariff arrangement erga omnes
2 Generalised System of Preferences (GSP)
3 Tariff preferences other than those mentioned under code 2
4 Customs duties under the provisions of customs union agreements concluded by the European Union
2.. Next two digits
00 None of the following
10 Tariff suspension
15 Tariff suspension with specified end-use
18 Tariff suspension with certificate confirming the special nature of the product
19 Temporary suspension for products imported with a certificate of airworthiness
20 Tariff quota
23 Tariff quota with specified end-use
25 Tariff quota with certificate confirming the special nature of the product
28 Tariff quota following outward processing
40 Special end-use resulting from the Common Customs Tariff
50 Certificate confirming the special nature of the product
Box 37: Procedure
A.
First subdivision
The 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.
‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.
It 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).
For 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).
Similarly, 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.
For 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).
The 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.
For example: 4054 = entry for free circulation and home use of goods previously placed under the inward processing in another Member State.
List of procedures for coding purposes
Two of these basic elements must be combined to produce a four-digit code.
00. This code is used to indicate that there is no previous procedure (a)
01. 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.
Free circulation of goods simultaneously redispatched in the context of trade between the Union and the countries with which it has formed a customs union.
Example: Goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.
02. Free circulation of goods with a view to applying the inward processing procedure (drawback system). (a)
Explanation: Inward processing (drawback system) in accordance with Article 256 of the Code.
07. Free circulation with simultaneous placing of goods under a warehousing procedure other than a customs warehousing procedure.
Explanation: 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.
Examples: 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.
Imported 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.
10. Permanent export.
Example: 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).
11. Export of compensating products obtained from equivalent goods under the inward processing procedure before entering import goods for the procedure.
Explanation: Prior export (EX-IM) in accordance with Article 223(2)(c) of the Code.
Example: Export of cigarettes manufactured from Union tobacco leaves before placing of tobacco leaves from a third country under the inward processing procedure.
21. Temporary export under the outward processing procedure.
Example: Explanation: Outward processing procedure under Article 259 to 262 of the Code. See also code 22.
22. Temporary export other than that referred to under code 21.
Example: The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94).
23. Temporary export for return in the unaltered state.
Example: Temporary export for exhibitions of articles such as samples, professional equipment, etc.
31. Re-export.
Explanation: Re-export of non-Union goods following a suspensive arrangement.
Example: Goods are placed under a customs warehousing procedure and subsequently declared for re-export.
40. Simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.
Example: Goods coming from a third country with payment of the customs duties and VAT.
41. Simultaneous release for free circulation and home use of goods placed under the inward processing procedure (drawback system). (a)
Example: Inward processing procedure with payment of customs duties and national taxes on import.
42. 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.
Explanation: 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.
Example 1: Import of goods with exemption from VAT through a tax representative.
Example 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.
43. 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.
Example: 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.
45. Release of goods for free circulation and home use for either VAT or excise duties and their placing under the tax warehouse procedure.
Explanation: VAT or excise exemption by placing the goods under a fiscal warehouse procedure.
Examples: 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.
Cigarettes 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.
48. 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.
Explanation: Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.
49. 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.
Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union.
Explanation: 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.
Examples: Goods arriving from Martinique and entered for home use in Belgium.
Goods coming from Andorra and entered for home use in Germany.
51. Inward processing procedure.
Explanation: Inward processing in accordance with Article 256 of the Code.
53. Import under temporary admission procedure.
Example: Temporary admission, e.g. for an exhibition.
54. Inward processing in another Member State (without their being released for free circulation in that Member State). (a)
Explanation: This code is used to record the operation for the purposes of statistics on intra-Union trade.
Example: 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).
61. Re-importation with simultaneous release for free circulation and home use of goods which are not the subject of a VAT-exempt supply.
63. 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.
Explanation: 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.
Example 1: Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.
Example 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.
68. 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.
Example: Processed alcoholic beverages are re-imported and placed in an excise warehouse.
71. Placing of goods under the customs warehousing procedure.
Explanation: 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.
76. Placing of goods under the customs warehousing procedure in order to obtain payment of special export refunds prior to exportation.
Example: 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).
77. 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.
Example: 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).
78. Entry of goods for a free zone (a)
91. Placing of goods under processing under customs control. (a)
92. Processing under customs control in another Member State (without release for free circulation in that Member State). (a)
Explanation: This code is used to record the operation for the purposes of statistics on intra-Union trade.
Example: 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).
B.
Second subdivision
1.
Where 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:
Inward processing
Axx
Outward processing
Bxx
Relief
Cxx
Temporary admission
Dxx
Agricultural products
Exx
Other
Fxx
Inward processing (IP)
Article 256 of the Code
Procedure
Code
Import
Goods entered for an IP procedure after prior export of processed products obtained from milk and milk products
A01
Goods placed under an IP procedure and intended for military use abroad
A02
Goods placed under an IP procedure and intended for re-export to the continental shelf
A03
Goods placed under an IP procedure (VAT only)
A04
Goods placed under an IP procedure (VAT only) and intended for re-export to the continental shelf
A05
Goods which are placed under an IP procedure without suspension of excise duties.
A08
Export
Processed products obtained from milk and milk products
A51
Processed products placed under an IP procedure (VAT only)
A52
Processed products placed under an IP procedure and intended for military use abroad
A53
Outward processing (OP)
Article 259 of the Code
Procedure
Code
Import
Processed products returning to the Member State in which duties were paid
B01
Processed products returning after repair under guarantee
B02
Processed products returning after replacement under guarantee
B03
Processed products returning after outward processing and VAT suspension in case of end-use.
B04
Prior import of processed products under outward processing.
B07
Export
Goods imported for IP exported for repair under OP
B51
Goods imported for IP exported for replacement under guarantee
B52
OP under agreements with third countries, possibly combined with VAT OP
B53
VAT OP only
B54
Relief
(Regulation (EC) No 1186/2009)
Article No
Code
Relief from import duties
Personal property belonging to natural persons transferring their normal place of residence to the Union
3
C01
Trousseaux and household effects imported on the occasion of a marriage
12(1)
C02
Presents customarily given on the occasion of a marriage
12(2)
C03
Personal property acquired by inheritance
17
C04
School outfits, educational materials and related household effects
21
C06
Consignments of negligible value
23
C07
Consignments sent from one private individual to another
25
C08
Capital goods and other equipment imported on the transfer of activities from a third country into the Union
28
C09
Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity
34
C10
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I
42
C11
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II
43
C12
Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools)
44-45
C13
Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union
51
C14
Laboratory animals and biological or chemical substances intended for research
53
C15
Therapeutic substances of human origin and blood-grouping and tissue-typing reagents
54
C16
Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment
57
C17
Reference substances for the quality control of medicinal products
59
C18
Pharmaceutical products used at international sports events
60
C19
Goods for charitable or philanthropic organisations
61
C20
Articles in Annex III intended for the blind
66
C21
Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools)
67(1)(a) and 67(2)
C22
Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)
67(1)(b) and 67(2)
C23
Articles 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)
68(1)(a) and 68(2)
C24
Articles 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
68(1)(b) and 68(2)
C25
Goods imported for the benefit of disaster victims
74
C26
Honorary decorations or awards
81
C27
Presents received in the context of international relations
82
C28
Goods to be used by monarchs or heads of state
85
C29
Samples of goods of negligible value imported for trade promotion purposes
86
C30
Printed matter and advertising material imported for trade promotion purposes
87-89
C31
Products used or consumed at a trade fair or similar event
90
C32
Goods imported for examination, analysis or test purposes
95
C33
Consignments sent to organisations protecting copyrights or industrial and commercial patent rights
102
C34
Tourist information literature
103
C35
Miscellaneous documents and articles
104
C36
Ancillary materials for the stowage and protection of goods during their transport
105
C37
Litter, fodder and feeding stuffs for animals during their transport
106
C38
Fuel and lubricants present in land motor vehicles and special containers
107
C39
Materials for cemeteries for, and memorials to, war victims
112
C40
Coffins, funerary urns and ornamental funerary articles
113
C41
Relief from export duties
Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country
115
C51
Fodder and feeding stuffs accompanying animals during their exportation
121
C52
Temporary admission
Procedure
Article of Delegated Regulation (EU) 2015/2446
Code
Pallets
208 and 209
D01
Containers
210 and 211
D02
Means of transport
212
D03
Personal effects and goods for sports purposes imported by travellers
219
D04
Welfare material for seafarers
220
D05
Disaster relief material
221
D06
Medical, surgical and laboratory equipment
222
D07
Animals
223
D08
Goods intended for activities in keeping with the particularities of the frontier zone
224
D09
Sound, image or data carrying media
225
D10
Publicity material
225
D11
Professional equipment
226
D12
Pedagogic material and scientific equipment
227
D13
Packings, full
228
D14
Packings, empty
228
D15
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
229
D16
Special tools and instruments
230
D17
Goods to be subjected to tests
231(a)
D18
Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract
231(b)
D19
Goods used to carry out tests
231(c)
D20
Samples
232
D21
Replacement means of production
233
D22
Goods to be exhibited or used at a public event
234(1)
D23
Goods for approval (six months)
234(2)
D24
Works of art, collectors' items and antiques
234(3)(a)
D25
Goods imported with a view to their sale by auction
234(3)(b)
D26
Spare parts, accessories and equipment
235
D27
Goods imported in particular situations having no economic effect
236(b)
D28
Goods imported occasionally and for a period not exceeding three months
236(a)
D29
Temporary admission with partial relief from duties
206
D51
OJ L 186, 17.7.2009, p. 1.
Agricultural products
Procedure
Code
Import
Use 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
E01
Standard import values (for example: Regulation (EU) No 543/2011)
E02
Export
Agricultural products for which a refund is requested, subject to an export certificate (Annex I goods).
E51
Agricultural products for which a refund is requested, not requiring an export certificate (Annex I goods)
E52
Agricultural products for which a refund is requested, exported in small quantities, not requiring an export certificate (Annex I goods).
E53
Agricultural products for which a refund is requested, subject to a refund certificate (non-Annex I goods).
E61
Agricultural products for which a refund is requested, not requiring a refund certificate (non-Annex I goods)
E62
Agricultural products for which a refund is requested, exported in small quantities, without a refund certificate (non-Annex I goods)
E63
Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks.
E71
Other
Procedure
Code
Import
Relief from import duties for returned goods (Article 203 of the Code)
F01
Relief from import duties for returned goods (Special circumstances provided for in article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)
F02
Relief from import duties for returned goods (Special circumstances provided for in article 158(3) of Delegated Regulation (EU) 2015/2446: repair or restoration)
F03
Processed products which return to the Union after having been previously exported or re-exported Article 205(1) of the Code
F04
A 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.
F06
Exemption 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
F21
Exemption 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
F22
Goods which, after having been under an outward-processing procedure, are placed under a warehousing procedure without suspension of excise duties
F31
Goods which, after having been under an inward-processing procedure, are placed under a warehousing procedure without suspension of excise duties
F32
Goods which, after having been in a free zone, are placed under a warehousing procedure without suspension of excise duties
F33
Goods which, after having been subject to end-use, are placed under a warehousing procedure without suspension of excise duties
F34
Release 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
F41
Release 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.
F44
Export
Exports for military use
F51
Victualling
F61
Victualling of goods eligible of refunds
F62
Entry in victualling warehouse (Articles 37 to 40 of Commission Regulation (EC) No 612/2009)
F63
Exit from victualling warehouse of goods intended for victualling
F64
2.
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.
Box 40: Summary declaration/Previous document
This box is for alphanumeric (an..26) codes.
Each 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.
1.
The first component (a1):
the summary declaration, represented by ‘X’,
the initial declaration, represented by ‘Y’
the previous document, represented by ‘Z’,
2.
The second component (an..3):
Choose the abbreviation for the document from the ‘list of abbreviations for documents’.
This 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.
3.
The third component (an..20):
The identification number or another recognisable reference of the document is inserted here.
Examples:
The 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)).
A 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).
Goods 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).
List of abbreviations for documents
Container list
235
Loading list (delivery note)
270
Packing list
271
Proforma invoice
325
Commercial invoice
380
House waybill
703
Master bill of lading
704
Bill of lading
705
CIM consignment note (rail)
720
SMGS consignment note (rail)
722
Road consignment note
730
Air waybill
740
Master air waybill
741
Despatch note (post parcels)
750
Multimodal/combined transport document
760
Cargo manifest
785
Bordereau
787
Union transit Declaration — Mixed consignments (T)
820
External Union transit Declaration (T1)
821
Internal Union transit Declaration (T2)
822
TIR carnet
952
ATA carnet
955
Reference/date of entry of the goods in the records
CLE
Information sheet INF3
IF3
Information sheet INF8
IF8
Cargo manifest — simplified procedure
MNS
Internal Union transit Declaration — article 188 of Delegated Regulation (EU) 2015/2446
T2F
T2M
T2M
Entry summary declaration
355
Summary declaration for temporary storage
337
Other
ZZZ
If 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)
Box 43: Valuation method
The provisions used to determine the customs value of imported goods are to be coded as follows:
Code
Relevant provisions of the Code
Method
1
Article 70 of the Code
Transaction value of the imported goods
2
Article 74(2)(a) of the Code
Transaction value of identical goods
3
Article 74(2)(b) of the Code
Transaction value of similar goods
4
Article 74(2)(c) of the Code
Deductive value method
5
Article 74(2)(d) of the Code
Computed value method
6
Article 74(3) of the Code
Value based on the data available (‘fall-back’ method)
Box 44: Additional information/Documents produced/Certificates and authorisations
1.
Additional information
A 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.
Example:
The declarant enters code 00300 in box 2 to indicate that there is identity between the declarant and the consignor.
Union 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.
All types of additional information are listed at the end of this title.
Member 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.
2.
Documents produced, certificates and authorisations
(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.
(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.
Box 47: Calculation of taxes
First column: Type of tax
(a) The codes applicable are given below:
Customs duties on industrial products
A00
Additional duties
A20
Definitive antidumping duties
A30
Provisional antidumping duties
A35
Definitive countervailing duties
A40
Provisional countervailing duties
A45
VAT
B00
Compensatory interest (VAT)
B10
Interest on arrears (VAT)
B20
Export taxes
C00
Export taxes on agricultural products
C10
Interest on arrears
D00
Compensatory interest (I.e. Inward processing)
D10
Duties collected on behalf of other countries
E00
(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.
Last column: Method of payment
The following codes may be used by the Member States:
A Payment in cash
B Payment by credit card
C Payment by cheque
D Other (e. g. direct debit to agent's cash account)
E Deferred or postponed payment
F Deferred payment — customs system
G Postponed payment — VAT system (Article 23 Sixth VAT Directive)
H Electronic credit transfer
J Payment through post office administration (postal consignments) or other public sector or government department
K Excise credit or rebate
M Security, including cash deposit
P From agent's cash account
R Guarantee
S Individual guarantee account
T From agent's guarantee account
U From agent's guarantee — standing authority
V From agent's guarantee — individual authority
O Guarantee lodged with Intervention Agency.
Box 49: Identification of warehouse
The code to be entered has the following three-part structure:
The character identifying the type of warehouse:
R Public customs warehouse type I
S Public customs warehouse type II
T Public customs warehouse type III
U Private customs warehouse
V Storage facilities for the temporary storage of goods
Y for a non-customs warehouse
Z for a free zone or free warehouse
the identification number allocated by the Member State when issuing the authorisation (an..14)
the country code for the authorising Member State, as defined in box 2 (a2)
Box 50: Principal
Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used.
Box 51: Intended offices of transit (and country)
Use the codes entered in box 29.
Box 52: Guarantee
Guarantee codes
The codes applicable (n1) are given below:
Situation
Code
Other entries
For guarantee waiver Article 95(2) of the Code
0
—
guarantee waiver certificate number
For comprehensive guarantee
1
comprehensive guarantee certificate number
office of guarantee
For individual guarantee by a guarantor
2
reference for the guarantee undertaking
office of guarantee
For individual guarantee in cash
3
For individual guarantee in the form of vouchers
4
—
individual guarantee voucher number
For guarantee waiver where secured amount does not exceed the statistical value threshold for declarations in accordance with Article 89(9) of the Code
5
For guarantee not required (Article 89(8) of the Code)
6
For guarantee not required for certain public bodies
8
Entering countries under the heading ‘not valid for’:
Use the country codes entered in box 2.
Box 53: Office of destination (and country)
Use the codes entered in box 29.
Additional information — code XXXXX
General category — Code 0xxxx
Legal basis
Subject
Additional information
Box
Code
Article 163 of Delegated Regulation (EU) 2015/2446
Application for authorisation on the declaration for a special procedure
‘Simplified authorisation’
44
00100
Appendix C1
Several exporters, consignees or previous documents
‘Other’
2, 8 and 40
00200
Appendix C1
Identity between declarant and consignor
‘Consignor’
14
00300
Appendix C1
Identity between declarant and exporter
‘Exporter’
14
00400
Appendix C1
Identity between declarant and consignee
‘Consignee’
14
00500
On import: Code 1xxxx
Legal basis
Subject
Additional information
Box
Code
Article 2 paragraph 1 of Regulation (EC) No 1147/2002
Temporarily suspension of the autonomous duties
‘Import with airworthiness certificate’
44
10100
Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446
Discharge of inward processing
IP goods
44
10200
Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446
Discharge of inward processing (specific commercial policy measures)
IP goods, Commercial policy
44
10300
Article 238 of Delegated Regulation (EU) 2015/2446
Temporary admission
‘TA goods’
44
10500
Article 86(3) of the Code
Determination 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.
‘Special rule for the calculation of import duty for processed products’
44
10800
On export: Code 3xxxx
Legal basis
Subject
Additional information
Box
Code
Article 254(4)(b) of the Code
Export of agricultural goods subject to end-use
254(4)(b) of the Code
Regulation (EEC) No 2454/93
End-use: Goods destined for exportation — agricultural refunds not applicable
44
30300
TITLE III
TABLE OF LINGUISTIC REFERENCES AND OF THEIR CODES
Linguistic references
Codes
BG Ограничена валидност
CS Omezená platnost
DA Begrænset gyldighed
DE Beschränkte Geltung
EE Piiratud kehtivus
EL Περιορισμένη ισχύς
ES Validez limitada
FR Validité limitée
HR Ograničena valjanost
IT Validità limitata
LV Ierobežots derîgums
LT Galiojimas apribotas
HU Korlátozott érvényû
MT Validità limitata
NL Beperkte geldigheid
PL Ograniczona ważność
PT Validade limitada
RO Validitate limitată
SL Omejena veljavnost
SK Obmedzená platnost'
FI Voimassa rajoitetusti
SV Begränsad giltighet
EN Limited validity
Limited validity — 99200
BG Освободено
CS Osvobození
DA Fritaget
DE Befreiung
EE Loobutud
EL Απαλλαγή
ES Dispensa
FR Dispense
HR Oslobođeno
IT Dispensa
LV Derīgs bez zīmoga
LT Leista neplombuoti
HU Mentesség
MT Tneħħija
NL Vrijstelling
PL Zwolnienie
PT Dispensa
RO Dispensă
SL Opustitev
SK Oslobodenie
FI Vapautettu
SV Befrielse.
EN Waiver
Waiver — 99201
BG Алтернативно доказателство
CS Alternativní důkaz
DA Alternativt bevis
DE Alternativnachweis
EE Alternatiivsed tõendid
EL Εναλλακτική απόδειξη
ES Prueba alternativa
FR Preuve alternative
HR Alternativni dokaz
IT Prova alternativa
LV Alternatīvs pierādījums
LT Alternatyvusis įrodymas
HU Alternatív igazolás
MT Prova alternattiva
NL Alternatief bewijs
PL Alternatywny dowód
PT Prova alternativa
RO Probă alternativă
SL Alternativno dokazilo
SK Alternatívny dôkaz
FI Vaihtoehtoinen todiste
SV Alternativt bevis
EN Alternative proof
Alternative proof — 99202
BG Различия: митническо учреждение, където стоките са представени … (наименование и страна)
CS Nesrovnalosti: úřad, kterému bylo zboží předloženo …(název a země)
DA Forskelle: det sted, hvor varerne blev frembudt …(navn og land)
DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …(Name und Land)
EE Erinevused: asutus, kuhu kaup esitati …(nimi ja riik)
EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …(Όνομα και χώρα)
ES Diferencias: mercancías presentadas en la oficina …(nombre y país)
FR Différences: marchandises présentées au bureau …(nom et pays)
HR Razlike: carinarnica kojoj je roba podnesena …(naziv I zemlja)
IT Differenze: ufficio al quale sono state presentate le merci …(nome e paese)
LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …(nosaukums un valsts)
LT Skirtumai: įstaiga, kuriai pateiktos prekės …(pavadinimas ir valstybė)
HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént …(név és ország)
MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati …(isem u pajjiż)
NL Verschillen: kantoor waar de goederen zijn aangebracht …(naam en land)
PL Niezgodności: urząd w którym przedstawiono towar …(nazwa i kraj)
PT Diferenças: mercadorias apresentadas na estãncia …(nome e país)
RO Diferențe: mărfuri prezentate la biroul vamal …(nume și țara)
SL Razlike: urad, pri katerem je bilo blago predloženo …(naziv in država)
SK Nezrovnalosti: úrad, ktorému bol tovar dodaný …(názov a krajina).
FI Muutos: toimipaikka, jossa tavarat esitetty …(nimi ja maa)
SV Avvikelse: tullkontor där varorna anmäldes …(namn och land)
EN Differences: office where goods were presented …(name and country)
Differences: office where goods were presented … (name and country) — 99203
BG Излизането от … подлежи на ограничения или такси съгласно Регламент/Директива/Решение № …,
CS Výstup ze … podléhá omezením nebo dávkám podle nařízení/směrnice/rozhodnutí č …
DA Udpassage fra … undergivet restriktioner eller afgifter i henhold til forordning/direktiv/afgørelse nr. …
DE Ausgang aus … - gemäß Verordnung/Richtlinie/Beschluss Nr. … Beschränkungen oder Abgaben unterworfen.
EE … territooriumilt väljumise suhtes kohaldatakse piiranguid ja makse vastavalt määrusele/direktiivile/otsusele nr …
EL Η έξοδος από … υποβάλλεται σε περιοριορισμούς ή σε επιβαρύνσεις από τον Κανονισμό/την Οδηγία/την Απόφαση αριθ. …
ES Salida de … sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/Decisión no …
FR Sortie de … soumise à des restrictions ou à des impositions par le règlement ou la directive/décision no …
HR Izlaz iz … podliježe ograničenjima ili pristobjama na temeleju Uredbe/Direktive/Odluke br. …
IT Uscita dalla … soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/decisione n. …
LV Izvešana no … piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …,
LT Išvežimui iš … taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/Direktyva/Sprendimu Nr. …,
HU A kilépés … területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik
MT Ħruġ mill- … suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru …
NL Bij uitgang uit de … zijn de beperkingen of heffingen van Verordening/Richtlijn/Besluit nr. … van toepassing.
PL Wyprowadzenie z … podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr …
PT Saída da … sujeita a restrições ou a imposições pelo(a) Regulamento/Directiva/Decisão n.o …
RO Ieșire din … supusă restricțiilor sau impozitelor prin Regulamentul/Directiva/Decizia nr …
SL Iznos iz … zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/Odločbe št. …
SK Výstup z … podlieha obmedzeniam alebo platbám podľa nariadenia/smernice/rozhodnutia č ….
FI … vientiin sovelletaan asetuksen/direktiivin/päätöksen N:o … mukaisia rajoituksia tai maksuja
SV Utförsel från … underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr …
EN Exit from … subject to restrictions or charges under Regulation/Directive/Decision No …
Exit from … subject to restrictions or charges under Regulation/Directive/Decision No … — 99204
BG Освободено от задължителен маршрут
CS Osvobození od stanovené trasy
DA fritaget for bindende transportrute
DE Befreiung von der verbindlichen Beförderungsroute
EE Ettenähtud marsruudist loobutud
EL Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής
ES Dispensa de itinerario obligatorio
FR Dispense d'itinéraire contraignant
HR Oslobođeno od propisanog plana puta
IT Dispensa dall'itinerario vincolante
LV Atļauts novirzīties no noteiktā maršruta
LT Leista nenustatyti maršruto
HU Előírt útvonal alól mentesítve
MT Tneħħija ta' l-itinerarju preskitt
NL Geen verplichte route
PL Zwolniony z wiążącej trasy przewozu
PT Dispensa de itinerário vinculativo
RO Dispensă de la itinerarul obligatoriu
SL Opustitev predpisane poti
SK Oslobodenie od predpísanej trasy
FI Vapautettu sitovan kuljetusreitin noudattamisesta
SV Befrielse från bindande färdväg
EN Prescribed itinerary waived
Prescribed itinerary waived — 99205
BG Одобрен изпращач
CS Schválený odesílatel
DA Godkendt afsender
DE Zugelassener Versender
EE Volitatud kaubasaatja
EL Εγκεκριμένος αποστολέας
ES Expedidor autorizado
FR Expéditeur agréé
HR Ovlašteni pošiljatelj
IT Speditore autorizzato
LV Atzītais nosūtītājs
LT Įgaliotas siuntėjas
HU Engedélyezett feladó
MT Awtorizzat li jibgħat
NL Toegelaten afzender
PL Upoważniony nadawca
PT Expedidor autorizado
RO Expeditor agreat
SL Pooblaščeni pošiljatelj
SK Schválený odosielateľ
FI Valtuutettu lähettäjä
SV Godkänd avsändare
EN Authorised consignor
Authorised consignor — 99206
BG Освободен от подпис
CS Podpis se nevyžaduje
DA Fritaget for underskrift
DE Freistellung von der Unterschriftsleistung
EE Allkirjanõudest loobutud
EL Δεν απαιτείται υπογραφή
ES Dispensa de firma
FR Dispense de signature
HR Oslobođeno potpisa
IT Dispensa dalla firma
LV Derīgs bez paraksta
LT Leista nepasirašyti
HU Aláírás alól mentesítve
MT Firma mhux meħtieġa
NL Van ondertekening vrijgesteld
PL Zwolniony ze składania podpisu
PT Dispensada a assinatura
RO Dispensă de semnătură
SL Opustitev podpisa
SK Oslobodenie od podpisu
FI Vapautettu allekirjoituksesta
SV Befrielse från underskrift
EN Signature waived
Signature waived — 99207
BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ
CS ZÁKAZ SOUBORNÉ JISTOTY
DA FORBUD MOD SAMLET KAUTION
DE GESAMTBÜRGSCHAFT UNTERSAGT
EE ÜLDTAGATISE KASUTAMINE KEELATUD
EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ
ES GARANTÍA GLOBAL PROHIBIDA
FR GARANTIE GLOBALE INTERDITE
HR ZABRANJENO ZAJEDNIČKO JAMSTVO
IT GARANZIA GLOBALE VIETATA
LV VISPĀRĒJS GALVOJUMS AIZLIEGTS
LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA
HU ÖSSZKEZESSÉG TILOS
MT MHUX PERMESSA GARANZIJA KOMPRENSIVA
NL DOORLOPENDE ZEKERHEID VERBODEN
PL ZAKAZ KORZYSTANIA Z GWARANCJI GENERALNEJ
PT GARANTIA GLOBAL PROIBIDA
RO GARANȚIA GLOBALĂ INTERZISĂ
SL PREPOVEDANO SKUPNO ZAVAROVANJE
SK ZÁKAZ CELKOVEJ ZÁRUKY
FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY
SV SAMLAD SÄKERHET FÖRBJUDEN
EN COMPREHENSIVE GUARANTEE PROHIBITED
COMPREHENSIVE GUARANTEE PROHIBITED — 99208
BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ
CS NEOMEZENÉ POUŽITÍ
DA UBEGRÆNSET ANVENDELSE
DE UNBESCHRÄNKTE VERWENDUNG
EE PIIRAMATU KASUTAMINE
ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ
ES UTILIZACIÓN NO LIMITADA
FR UTILISATION NON LIMITÉE
HR NEOGRANIČENA UPORABA
IT UTILIZZAZIONE NON LIMITATA
LV NEIEROBEŽOTS IZMANTOJUMS
LT NEAPRIBOTAS NAUDOJIMAS
HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT
MT UŻU MHUX RISTRETT
NL GEBRUIK ONBEPERKT
PL NIEOGRANICZONE KORZYSTANIE
PT UTILIZAÇÃO ILIMITADA
RO UTILIZARE NELIMITATĂ
SL NEOMEJENA UPORABA
SK NEOBMEDZENÉ POUŽITIE
FI KÄYTTÖÄ EI RAJOITETTU
SV OBEGRÄNSAD ANVÄNDNING
EN UNRESTRICTED USE
UNRESTRICTED USE — 99209
BG Разни
CS Různí
DA Diverse
DE Verschiedene
EE Erinevad
EL Διάφορα
ES Varios
FR Divers
HR Razni
IT Vari
LV Dažādi
LT Įvairūs
HU Többféle
MT Diversi
NL Diverse
PL Różne
PT Diversos
RO Diverși
SL Razno
SK Rôzne
FI Useita
SV Flera
EN Various
Various — 99211
BG Насипно
CS Volně loženo
DA Bulk
DE Lose
EE Pakendamata
EL Χύμα
ES A granel
FR Vrac
HR Rasuto
IT Alla rinfusa
LV Berams
LT Nesupakuota
HU Ömlesztett
MT Bil-kwantitá
NL Los gestort
PL Luzem
PT A granel
RO Vrac
SL Razsuto
SK Voľne
FI Irtotavaraa
SV Bulk
EN Bulk
Bulk — 99212
BG Изпращач
CS Odesílatel
DA Afsender
DE Versender
EE Saatja
EL Αποστολέας
ES Expedidor
FR Expéditeur
HR Pošiljatelj
IT Speditore
LV Nosūtītājs
LT Siuntėjas
HU Feladó
MT Min jikkonsenja
NL Afzender
PL Nadawca
PT Expedidor
RO Expeditor
SL Pošiljatelj
SK Odosielateľ
FI Lähettäjä
SV Avsändare
EN Consignor
Consignor — 99213

---
Source: https://www.legislation.gov.uk/eur/2016/341/annex/9/appendix/D1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-341/annex-9/appendix-D1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.