{
  "url": "https://openlegislation.uk/eu-regulation-2019-1394/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2019-1394/annex-II.json",
  "legislation": "eur/2019/1394",
  "legislation_title": "Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2019-1394",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "Annex B to Implementing Regulation (EU) 2015/2447 is amended as follows:\n(1) In Title I, the table ‘Formats and cardinality of the common data requirements for declarations and notifications’ is amended as follows:\n(a) row 2/1 ‘Simplified declaration/Previous documents’ is amended as follows:\n(1) in the column ‘D.E. format (Type/length)’, the text is replaced by the following:\n‘Previous document type: an..3 +\nPrevious document reference: an..35 +\nGoods item identifier: n..5 +\nType of packages: an..2\nNumber of packages: n..8\nMeasurement unit and qualifier, if applicable: an..4 +\nQuantity: n..16,6’;\n(2) in the column ‘Notes’, the following text is added:\n‘The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.\nIf no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.’\n(b) in row 2/2 ‘Additional information’, in the column ‘Header level cardinality’, the following text is added:\n‘99x’;\n(c) row 2/3 ‘Documents produced, certificates and authorisations, additional references’ is amended as follows:\n(1) in the column ‘D.E. format (Type/length)’, the text is replaced by the following:\n‘ Document type (Union codes): a1+ an3 + (if applicable)\nDocument identifier: an..35\nOR\nDocument type (national codes): n1+an3 + (if applicable)\nDocument identifier: an..35\n+ (if applicable) Issuing authority name: an..70 +\nDate of validity: n8 (yyyymmdd) +\nMeasurement unit and qualifier, if applicable: an..4 +\nQuantity: n..16,6 +\nCurrency code: a3 +\nAmount: n..16,2’;\n(2) in the column ‘Notes’, the following text is added:\n‘The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers.\nIf no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.\nThe ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency.’;\n(3) in the column ‘Header level cardinality’, the text is replaced by the following:\n‘99x’;\n(d) between rows 3/44 and 4/1, the following rows are inserted:\n‘\n3/45\nPerson providing a guarantee identification no\nan..17\nN\n1x\nThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.\n3/46\nPerson paying the customs duty identification no\nan..17\nN\n1x\nThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.\n’;\n(e) in row 4/18, in the column D.E. name, the words ‘Postal Value’ are replaced by the word ‘Value’;\n(f) in row 4/19, in the column D.E. name, the words ‘Postal charges’ are replaced by the words ‘Transport costs to the final destination’;\n(g) between rows 5/30 and 6/1, the following row is inserted:\n‘\n5/31\nDate of acceptance\nn8 (yyyymmdd)\nN\n1x\n1x\n’;\n(h) row 6/19 ‘Type of goods’ is amended as follows:\n(1) in the column ‘D.E. format (Type/length)’, the text is replaced by the following:\n‘an..3’;\n(2) in the column ‘Notes’, the text is replaced by the following:\n‘UPU code-list 130 shall be used’;\n(i) in row 7/13, in the column ‘D.E. name’, the text is replaced by ‘Container supplier type code’;\n(j) row 8/7 is deleted.\n(2) In Title II, Section ‘2. CODES’ is amended as follows,\n(a) heading ‘1/3. Transit declaration / Proof of customs status type’ is amended as follows:\n(1) in subheading ‘Codes to be used in the context of transit’, the following text is added:\nTIR ‘Goods moved under a TIR operation’;\n(2) in subheading ‘Codes to be used in the context of customs goods manifest’, the following text is deleted:\nN ‘All goods which are not falling under the situations described under codes T2L and T2LF’;\n(b) heading ‘1/10. Procedure’, subheading ‘List of procedures for coding purposes’, is amended as follows:\n(1) the description of code ‘01’ is replaced by the following:\n‘Release for 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 or Directive 2008/118/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 those provisions do not apply\nExample: Non-Union goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands.’;\n(2) the ‘Example’ of code ‘10 Permanent export’ is replaced by the following:\n‘Export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or Directive 2008/118/EC do not apply.’;\nbetween rows H6 and I1, the following row is inserted:\n‘\nH7\nCustoms declaration for release for free circulation in respect of a consignment which benefits from relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009.\n4 000\n’;\n(c) in heading ‘1/11. Additional procedure’, in subheading ‘Inward processing (Article 256 of the Code)’, the following row is added:\n‘\nDestruction of goods under inward processing\nA10\n’;\n(d) in heading ‘1/11. Additional procedure’, subheading ‘Relief (Council Regulation (EC) No 1186/2009 (1))’ is amended as follows:\n(1) in the row corresponding to code C01, the text in the first column is replaced by the following:\n‘Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union’;\n(2) in the row corresponding to code C43, the text in the first column is replaced by the following:\n‘Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking)’;\n(3) in the row corresponding to code C60, the text in the first column is replaced by the following:\n‘Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)’;\n(4) in the row corresponding to code C61, the text in the first column is replaced by the following:\n‘Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)’;\n(5) in the row corresponding to code C40, the text in the first column is replaced by the following:\n‘Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims’;\n(e) in heading ‘1/11. Additional procedure’, subheading ‘Temporary Admission’ is amended as follows:\n(1) in the row corresponding to code D01, the text in the first column is replaced by the following:\n‘Pallets (including pallet spare parts, accessories and equipment)’;\n(2) in the row corresponding to code D02, the text in the first column is replaced by the following:\n‘Containers (including container spare parts, accessories and equipment)’;\n(3) in the row corresponding to code D19, the text in the first column is replaced by the following:\n‘Goods, subject to satisfactory acceptance tests, provided for in a sales contract’;\n(4) in the row corresponding to code D26, the text in the first column is replaced by the following:\n‘Goods other than newly manufactured ones imported with a view to their sale by auction’;\n(5) in the row corresponding to code D51, the text in the first column is replaced by the following:\n‘Temporary admission with partial relief from import duty’;\n(f) in heading ‘1/11. Additional procedure’, section ‘Import’ of subheading ‘Other’ is amended as follows:\n(1) in the row corresponding to code F03, the words ‘Article 158(2)’ are replaced by the words ‘Article 158(3)’;\n(2) the rows corresponding to codes F31 to F34 are deleted;\n(3) after the row corresponding to code F47, the following rows are added:\n‘\nImport 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.\nF48\nImport under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.\nF49\n’;\n(g) heading ‘2/2. Additional information’, in subheading ‘Additional information – code XXXXX’ is amended as follows:\n(1) in the table under heading ‘General category — Code 0xxxx’, the row corresponding to code 00500 is replaced by the following:\n‘\nTitle II of Annex B to Delegated Regulation (EU) 2015/2446\nIdentity between declarant and importer\n‘Importer’\n00500\n’;\n(2) in the table under heading ‘General category — Code 0xxxx’, the following rows are added:\n‘\nArticle 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446\nDischarge of inward processing\n‘IP’ and the relevant authorisation number or INF number’\n00700\nArticle 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446\nDischarge of inward processing (specific commercial policy measures)\n‘IP CPM’\n00800\nArticle 238 of Delegated Regulation (EU) 2015/2446\nDischarge of temporary admission\n‘TA’ and the relevant authorisation number\n00900\n’;\n(3) in the table under heading ‘On import: Code 1xxxx’, the rows corresponding to codes 10200, 10300 and 10500 are deleted;\n(4) the rows corresponding to codes 20100 and 20200 are replaced by the following:\n‘\nArticle 18 of the ‘common transit procedure’ (*)\nExport from one common transit country subject to restriction or export from the Union subject to restriction\n20100\nArticle 18 of the ‘common transit procedure’ (*)\nExport from one common transit country subject to duties or export from the Union subject to duties\n20200\n’;\n(5) in the table under heading ‘On export: Code 3xxxx’, in the last column of the second row, the figure ‘30 400’ is replaced by the figure ‘30 700’;\n(h) in heading ‘3/40. Additional fiscal references identification no’, in subheading ‘1. Role code’, in the row corresponding to Role Code FR2, the text in the third column (‘Description’) is replaced by the following:\n‘Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC’;\n(i) in heading ‘3/40. Additional fiscal references identification no’, in subheading ‘1. Role code’, the following rows are added:\n‘\nFR5\nVendor (IOSS)\nTaxable person making use of 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 and holder of the VAT identification number referred to in Article 369q therein.\nFR7\nTaxable person or of the person liable for payment of VAT\nVAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.\n’;\n(j) in heading ‘4/17. Preference’, in row 19, the text is replaced by the following:\n‘Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate’;\n(k) heading ‘7/13. Equipment supplier type code’ is replaced by ‘7/13. Container supplier type code’;\n(l) in heading ‘8/2 Guarantee type’, in the second column (‘Code’) of the seventh row, ‘7’ is replaced by ‘I’.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2019/1394/annex/II",
    "retrieved_at": "2026-11-01T14:43:09.431945+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."
}