{
  "url": "https://openlegislation.uk/eu-regulation-2019-1143/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-1143/annex.json",
  "legislation": "eur/2019/1143",
  "legislation_title": "Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-1143",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Annex B to Delegated Regulation (EU) 2015/2446 is amended as follows:\n(1) Title I is amended as follows:\n(a) in Chapter 2, in Section 1, after the row relating to column H6, the following row is inserted:\n‘\nH7\nCustoms declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009\nArticles 5(12), 162 and 201 of the Code\n’;\n(b) in Chapter 3, Section 1 is amended as follows:\n(1) in Group 1, between columns H6 and I1, the following column is inserted:\n‘\nH\nD.E No\nD.E. name\n7\n1/1\nDeclaration type\n1/2\nAdditional Declaration type\n1/3\nTransit Declaration/Proof of customs status type\n1/4\nForms\n1/5\nLoading lists\n1/6\nGoods item number\nA\nX\n1/7\nSpecific circumstance indicator\n1/8\nSignature/Authentication\n1/9\nTotal number of items\n1/10\nProcedure\n1/11\nAdditional procedure\nA\nX\n’;\n(2) in Group 2, between columns H6 and I1, the following column is inserted:\n‘\nH\nD.E No\nD.E. name\n7\n2/1\nSimplified declaration/Previous documents\nA\n[7]\nXY\n2/2\nAdditional information\nC\nXY\n2/3\nDocuments produced, certificates and authorisations, additional references\nA\n[7]\nX\n2/4\nReference number/UCR\nC\nXY\n2/5\nLRN\n2/6\nDeferred payment\nB\n[53]\nY\n2/7\nIdentification of warehouse\n’;\n(3) in Group 3, between columns H6 and I1, the following column is inserted:\n‘\nH\nD.E No\nD.E. name\n7\n3/1\nExporter\nA\nXY\n3/2\nExporter identification no\n3/3\nConsignor – Master level transport contract\n3/4\nConsignor identification no – Master level transport contract\n3/5\nConsignor – House level transport contract\n3/6\nConsignor identification no – House level transport contract\n3/7\nConsignor\n3/8\nConsignor identification no\n3/9\nConsignee\n3/10\nConsignee identification no\n3/11\nConsignee – Master level transport contract\n3/12\nConsignee identification no – Master level transport contract\n3/13\nConsignee – House level transport contract\n3/14\nConsignee identification no – House level transport contract\n3/15\nImporter\nA\n[12]\nY\n3/16\nImporter identification no\nA\n[14]\nY\n3/17\nDeclarant\nA\n[12]\nY\n3/18\nDeclarant identification no\nA\nY\n3/19\nRepresentative\nA\n[12]\nY\n3/20\nRepresentative identification no\nA\nY\n3/21\nRepresentative status code\nA\nY\n3/22\nHolder of the transit procedure\n3/23\nHolder of the transit procedure identification no\n3/24\nSeller\n3/25\nSeller identification no\n3/26\nBuyer\n3/27\nBuyer identification No\n3/28\nPerson notifying the arrival identification No\n3/29\nPerson notifying the diversion identification no\n3/30\nPerson presenting the goods to customs identification no\n3/31\nCarrier\n3/32\nCarrier identification no\n3/33\nNotify party – Master level transport contract\n3/34\nNotify party identification no – Master level transport contract\n3/35\nNotify party – House level transport contract\n3/36\nNotify party identification no – House level transport contract\n3/37\nAdditional supply chain actor(s) identification no\n3/38\nPerson submitting the additional ENS particulars identification no\n3/39\nHolder of the authorisation identification no\n3/40\nAdditional fiscal references identification no\nA\n[54]\nXY\n3/41\nPerson presenting the goods to customs in case of entry in the declarant's records or pre-lodged customs declarations identification no\n3/42\nPerson lodging the customs goods manifest identification no\n3/43\nPerson requesting a proof of the customs status of Union goods identification no\n3/44\nPerson notifying the arrival of goods following movement under temporary storage identification no\n3/45\nPerson providing a guarantee identification no\n3/46\nPerson paying the customs duty identification no\n’;\n(4) in Group 3, in the row relating to data element 3/1, in the columns H1, H3, H4, H5, H6 and I1, the letter ‘B’ is replaced by ‘A[12]’;\n(5) in Group 3, in the row relating to data element 3/2, in the columns H1, H3, H4, H5, H6 and I1, the letter ‘B’ is replaced by ‘A[14]’;\n(6) in Group 4, between columns H6 and I1, the following column is inserted:\n‘\nH\nD.E No\nD.E. name\n7\n4/1\nDelivery terms\n4/2\nTransport charges method of payment\n4/3\nCalculation of taxes – Tax type\n4/4\nCalculation of taxes – Tax base\n4/5\nCalculation of taxes – Tax rate\n4/6\nCalculation of taxes – Payable tax amount\n4/7\nCalculation of taxes – Total\n4/8\nCalculation of taxes – Method of payment\nB\n[53]\nX\n4/9\nAdditions and deductions\n4/10\nInvoice currency\n4/11\nTotal amount invoiced\n4/12\nInternal currency unit\n4/13\nValuation indicators\n4/14\nItem price/amount\n4/15\nExchange rate\n4/16\nValuation method\n4/17\nPreference\n4/18\nValue\nA\nX\n4/19\nTransport costs to the final destination\nA\nXY\n’;\n(7) in Group 4, in the row relating to data element 4/18, in the column ‘D.E. name’, the words ‘Postal value’ are replaced by the word ‘Value’;\n(8) in Group 4, in the row relating to data element 4/19, in the column ‘D.E. name’, the words ‘Postal charges’ are replaced by the words ‘Transport costs to the final destination’;\n(9) in Group 6, between columns H6 and I1, the following column is inserted:\n‘\nH\nD.E No\nD.E. name\n7\n6/1\nNet mass (kg)\n6/2\nSupplementary units\nA\n[55]\nX\n6/3\nGross mass (kg) – Master level transport contract\n6/4\nGross mass (kg) – House level transport contract\n6/5\nGross mass (kg)\nA\nXY\n6/6\nDescription of goods – Master level transport contract\n6/7\nDescription of goods – House level transport contract\n6/8\nDescription of goods\nA\nX\n6/9\nType of packages\n6/10\nNumber of packages\nA\n[52]\nX\n6/11\nShipping marks\n6/12\nUN Dangerous Goods code\n6/13\nCUS code\n6/14\nCommodity code – Combined Nomenclature code\nA\nX\n6/15\nCommodity code – TARIC code\n6/16\nCommodity code – TARIC additional code(s)\n6/17\nCommodity code – National additional code(s)\n6/18\nTotal packages\n6/19\nType of goods\n’;\n(c) in Chapter 3, in Section 2, the following notes are added:\nCouncil Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 286, 17.10.2006, p. 15-18).’;\nNote number\nNote description\n‘[52]\nThis information is not required for postal consignments.\n[53]\nThis information is not required:\n(a) when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC; or\n(b) when the goods are of a non-commercial character sent from a third country by private persons to other private persons in a Member State and exempt from VAT pursuant to Article 1 of Council Directive 2006/79/EC.\n[54]\nThis information is only required when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.\n[55]\nThis information is only required if the declaration concerns goods referred to in Article 27 of Regulation (EC) No 1186/2009.\n(2) Title II is amended as follows:\n(a) in the notes to data element 1/6 (‘Goods item number’), the text ‘Data requirements table columns A1 to A3, B1 to B4, C1, D1, D2, E1, E2, F1a to F1d, F2a to F2c, F3a, F4a, F4b, F4d, F5, G4, G5, H1 to H6 and I1:’ are replaced by the words ‘Data requirements table columns A1 to A3, B1 to B4, C1, D1, D2, E1, E2, F1a to F1d, F2a to F2c, F3a, F4a, F4b, F4d, F5, G4, G5, H1 to H7 and I1:’;\n(b) in the notes to data element 2/1 (‘Simplified declaration/Previous documents’), the following text is added:\n‘ Data requirements table column H7:\nIf the entry summary declaration and the customs declaration are lodged separately, using the relevant Union code, enter the MRN of the entry summary declaration or any other previous document.’;\n(c) in the notes to data element 2/2 (‘Additional information’), the following text is added:\n‘ Data requirements table column H7:\nAny information provided by the declarant that may deem useful for the release for free circulation of the item concerned.’;\n(d) in the notes to data element 2/4 (‘Reference number/UCR’), the following text is added:\n‘ Data requirements table column H7:\nThis entry may be used for the indication of the transaction identifier, if the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.’;\n(e) the notes to data element 3/1 (‘Exporter’) are amended as follows:\n(1) the words ‘All relevant data requirements table columns used:’ are replaced by the words ‘Data requirements table columns B1 to B4, C1 and E1:’;\n(2) the following text is added:\n‘ Data requirements table columns H6 and H7:\nEnter the full name and address of the person consigning the goods as stipulated in the transport contract by the party ordering the transport.’;\n(f) in the notes to data element 3/17 (‘Declarant’), the words ‘Data Requirements table columns H1 to H6 and I1’ are replaced by the words ‘Data requirements table columns H1 to H7 and I1:’;\n(g) in the notes to data element 3/18 (‘Declarant identification No’), the words ‘Data requirements table columns B1 to B4, C1, G4, H1 to H5 and I1:’ are replaced by the words ‘Data requirements table columns B1 to B4, C1, G4, H1 to H7 and I1:’;\n(h) in the notes to data element 3/40 (‘Additional fiscal references identification No’), the following text is added:\n‘When the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC the special VAT number attributed for the use of this scheme shall be provided.’;\n(i) the notes to data element 4/18 (‘Postal value’) are amended as follows:\n(1) the words ‘Postal Value’ are replaced by ‘Value’;\n(2) the words ‘All relevant data requirements table columns used:’ are replaced by the words ‘Data requirements table column H6:’;\n(3) the following text is added:\n‘ Data requirements table column H7:\nIntrinsic value of the goods per item in the invoice currency.’;\n(j) the notes to data element 4/19 (‘Postal charges’) are amended as follows:\n(1) the words ‘Postal charges’ are replaced by the words ‘Transport costs to the final destination’;\n(2) the words ‘All relevant data requirements table columns used:’ are replaced by the words ‘Data requirements table column H6:’;\n(3) the following text is added:\n‘ Data requirements table column H7:\nTransport costs up to the place of final destination in the invoice currency.’;\n(k) in the notes to data element 6/8 (‘Description of goods’), the words ‘Data Requirements table columns D3, G4, G5 and H6:’ are replaced by the words ‘Data requirements table columns D3, G4, G5, H6 and H7:’;\n(l) in the notes relating to data element 6/14 (‘Commodity code – Combined Nomenclature code’), the following text is added:\n‘ Data requirements table column H7:\nEnter the six-digit Harmonised System nomenclature code of the goods declared.’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries (OJ L 286, 17.10.2006, p. 15-18).’;"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/1143/annex",
    "retrieved_at": "2026-11-01T14:43:14.849179+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."
}