Commission Delegated Regulation (EU) 2015/2446 ANNEX B

ANNEX BSupplementary provisions

ANNEX B COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS TITLE I Data requirements CHAPTER 1 Introductory notes to the data requirements table (1) The declaration messages contain a number of data elements only some of which will be used, depending on the customs procedure(s) in question. (2) The data elements which may be provided for each procedure are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table. The provisions that apply to all situations where the data element concerned is requested are included in the heading ‘All relevant data requirements table columns used’. In addition, the provisions that apply to specific table columns are included in specific sections that refer precisely to those columns. Both sets of provisions need to be combined to reflect the situation of each table column. (3) The ‘A’, ‘B’ or ‘C’ symbols listed in Chapter 2, section 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it. For example, the supplementary units (status ‘A’) will only be collected where required by the TARIC. (4) The ‘A’, ‘B’ or ‘C’ symbols defined in Chapter 2, section 3 may be complemented by conditions or clarifications listed in the footnotes attached to the data requirements table of Chapter 3, section 1 below. (5) If the Member State of acceptance of the customs declaration allows, a Customs declaration (columns series B and H) or a simplified declaration (columns series C and I) can include items of goods which are subject to different procedure codes, providing that these procedure codes all use the same dataset as defined in chapter 3, section 1 and belong to the same column of the matrix as defined in Chapter 2. However, this possibility shall not be used for customs declarations lodged in the context of centralised clearance pursuant to Article 179 of the Code. (6) Without affecting in any way the obligations to provide data according to this Annex and without prejudice to Article 15 of the Code, the content of the data provided to customs for a given requirement will be based on the information as it is known by the economic operator that provides it at the time it is provided to Customs. (7) The exit or entry summary declaration that must be lodged for goods leaving or entering the customs territory of the Union contains the information detailed in columns A1 and A2 and F1a to F5 of the data requirement table of Chapter 3, Section 1 below, for each of the situations or modes of transport concerned. (8) The use within this annex of the words entry and exit summary declarations refer respectively to the entry and exit summary declarations provided for under Articles 5(9) and 5(10) of the Code. (9) Columns A2, F3a and F3b of the data requirements Table of Chapter 3, Section 1 below cover the required data which is provided to Customs authorities primarily for safety and security risk-analysis purposes prior to departure, arrival or loading of express consignments. (10) For the purposes of this Annex, an express consignment means an individual item carried via an integrated service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking the location of, and maintaining control over such items throughout the supply of the service. (11) Where column F5 of the data requirements Table of Chapter 3, Section 1 below applies to road transport, it also covers cases of multimodal transport, unless otherwise provided in Title II. (12) The simplified declarations referred to in Article 166 contain the information detailed in columns C1 and I1. (13) The reduced list of data elements provided for procedures in columns C1 and I1 does not limit or influence the requirements set out for the procedures in the other columns of the data requirements table, notably in respect of the information to be provided in supplementary declarations. (14) The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code. (15) Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in this Annex. The Commission shall publish the list of those particulars. CHAPTER 2 Table legend Section 1 Column headings Columns Declarations/notifications/proof of the customs status of Union goods Legal basis Data element number Order number allocated to the data element concerned   Data element name Name of the data element concerned   Box No Reference given to the box that contains the data element concerned in paper-based customs declarations. References correspond to SAD boxes or, where they start with an ‘S’, to security-related elements in EAD, ESS, TSAD or SSD.   A1 Exit summary declaration Articles 5(10) and 271 of the Code A2 Exit summary declaration — Express consignments Articles 5(10) and 271 of the Code A3 Re-export notification Articles 5(14) and 274 of the Code B1 Export declaration and re-export declaration Export declaration: Articles 5(12), 162 and 269 of the Code Re-export declaration: Articles 5(13) and 270 of the Code B2 Special procedure — processing — declaration for outward processing Articles 5(12), 162, 210 and 259 of the Code B3 Declaration for Customs warehousing of Union goods Articles 5(12), 162, 210 and 237(2) of the Code B4 Declaration for dispatch of goods in the context of trade with special fiscal territories Article 1(3) of the Code C1 Export Simplified declaration Articles 5(12) and 166 of the Code C2 Presentation of goods to customs in case of entry in the declarant’s records or in the context of customs declarations lodged prior to the presentation of the goods at export Articles 5(33), 171 and 182 of the Code D1 Special procedure — transit declaration Articles 5(12), 162, 210, 226 and 227 of the Code D2 Special procedure –Transit declaration with reduced dataset – (transport by rail, air and maritime transport) Articles 5(12), 162, 210 and 233(4)d) of the Code D3 Special procedure – Transit – Use of an electronic transport document as customs declaration – (transport by air and maritime transport) Articles 5(12), 162, 210 and 233(4)e) of the Code E1 Proof of the customs status of Union goods (T2L/T2LF) Articles 5(23) and 153(2) and 155 of the Code E2 Customs goods manifest Articles 5(23) and 153(2) and 155 of the Code F1a Entry summary declaration – Sea and inland waterways – Complete dataset Articles 5(9) and 127 of the Code F1b Entry summary declaration – Sea and inland waterways – Partial dataset lodged by the carrier Articles 5(9) and 127 of the Code F1c Entry summary declaration – Sea and inland waterways – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 112(1) first subparagraph Articles 5(9) and 127 of the Code F1d Entry summary declaration – Sea and inland waterways – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 112(1) second subparagraph Articles 5(9) and 127 of the Code F2a Entry summary declaration – Air cargo (general) – Complete dataset Articles 5(9) and 127 of the Code F2b Entry summary declaration – Air cargo (general) – Partial dataset lodged by the carrier Articles 5(9) and 127 of the Code F2c Entry summary declaration – Air cargo (general) – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) Articles 5(9) and 127 of the Code F2d Entry summary declaration – Air cargo (general) – Minimum dataset to be lodged pre-loading, in relation with situations defined in Article 106(1) second subparagraph and in accordance with Article 113(1) Articles 5(9) and 127 of the Code F3a Entry summary declaration – Express consignments – Complete dataset Articles 5(9) and 127 of the Code F3b Entry summary declaration – Express consignments – Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph Articles 5(9) and 127 of the Code F4a Entry summary declaration – Postal consignments – Complete dataset Articles 5(9) and 127 of the Code F4b Entry summary declaration – Postal consignments – Partial dataset lodged by the carrier Articles 5(9) and 127 of the Code F4c Entry summary declaration – Postal consignments – Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph  ( 1 ) and in accordance with Article 113(2) Articles 5(9) and 127 of the Code F4d Entry summary declaration – Postal consignments – Partial dataset at receptacle level lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph and in accordance with Article 113(2) Articles 5(9) and 127 of the Code F5 Entry summary declaration – Road and rail Articles 5(9) and 127 of the Code G1 Diversion Notification Article 133 of the Code G2 Notification of arrival Article 133 of the Code G3 Presentation of goods to customs Articles 5(33) and 139 of the Code G4 Temporary storage declaration Articles 5(17) and 145 G5 Arrival notification in case of movement of goods under temporary storage Article 148(5)(b) and (c) H1 Declaration for release for free circulation and Special procedure — specific use — declaration for end-use Declaration for release for free circulation: Articles 5(12), 162 and 201 of the Code Declaration for end-use: Articles 5(12), 162, 210 and 254 of the Code H2 Special procedure — storage — declaration for customs warehousing Articles 5(12), 162, 210 and 240 of the Code H3 Special procedure — specific use — declaration for temporary admission Articles 5(12), 162, 210 and 250 of the Code H4 Special procedure — processing — declaration for inward processing Articles 5(12), 162, 210 and 256 of the Code H5 Declaration for the introduction of goods in the context of trade with special fiscal territories Article 1(3) of the Code H6 Customs declaration in postal traffic for release for free circulation Articles 5(12), 162 and 201 of the Code I1 Import Simplified declaration Articles 5(12) and 166 of the Code I2 Presentation of goods to customs in case of entry in the declarant’s records or in the context of customs declarations lodged prior to the presentation of the goods at import Articles 5(33), 171 and 182 of the Code Section 2 Data groups Group Title of the group Group 1 Message information (including procedure codes) Group 2 References of messages, documents, certificates, authorisations Group 3 Parties Group 4 Valuation information/Taxes Group 5 Dates/Times/Periods/Places/Countries/Regions Group 6 Goods identification Group 7 Transport information (modes, means and equipment) Group 8 Other data elements (statistical data, guarantees, tariff related data) Section 3 Symbols in the cells Symbol Symbol description A Mandatory: data required by every Member State. B Optional for the Member States: data that Member States may decide to waive. C Optional for economic operators: data which economic operators may decide to supply but which cannot be demanded by the Member States. X Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned. Y Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared item of goods. Any combination of the symbols ‘X’ and ‘Y’ means that the given data element can be provided by the declarant at any of the levels concerned. CHAPTER 3 Section 1 Data Requirements Table (The footnotes to this table are included just after the table) Group 1 – Message information (including procedure codes)       A     B       C   D     E   F                             G         H           I   D.E No D.E. name Box No 1 2 3 1 2 3 4 1 2 1 2 3 1 2 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 4a 4b 4c 4d 5 1 2 3 4 5 1 2 3 4 5 6 1 2 1/1 Declaration type 1/1       A Y A Y A Y A Y A Y                                                     A Y A Y A Y A Y A Y A Y A Y   1/2 Additional Declaration type 1/2       A Y A Y A Y   A Y                                                     A Y A Y A Y A Y   A Y A Y   1/3 Transit Declaration/Proof of customs status type 1/3                   A XY A XY A XY A XY A XY                                                         1/4 Forms 3                   B [1] [2] Y B [1] [2] Y   B [1] [2] Y                                                           1/5 Loading lists 4                   B [1] Y B [1] Y   B [1] Y                                                           1/6 Goods item number 32 A X A X A X A X A X A X A X A X A [3] X A [2] X A [2] X   A [2] X A X A X A X A X A X A X A X A X   A X   A X A X A X A X A X     A X A X A X A X A X A X A X A X A X A X A [3] X 1/7 Specific circumstance indicator     A [4] Y                         A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y A [4] Y                           1/8 Signature/Authentication 54 A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y 1/9 Total number of items 5                   B [1] Y B [1] Y   B [1] Y                                                           1/10 Procedure 37 (1)       A X A X A X A X A X                                                     A X A X A X A X A X A X A X   1/11 Additional Procedure 37 (2)       A X A X A X A X A [5] X                                                     A X A X A X A X A X A X A [5] X   Group 2 – References of messages, documents, certificates, authorisations       A     B       C   D     E   F                             G         H           I   D.E No D.E. name Box No 1 2 3 1 2 3 4 1 2 1 2 3 1 2 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 4a 4b 4c 4d 5 1 2 3 4 5 1 2 3 4 5 6 1 2 2/1 Simplified declaration/Previous documents 40 A XY A XY A XY A XY A XY A XY B XY     A XY A XY A XY A XY A XY                               A [6] Y A [6] Y A Y A XY A XY A XY A XY A XY A XY A XY   A [5] XY A XY 2/2 Additional information 44 A X A X A X A X A X A X B X A X   A X A X A X A X A X A X A X A X A X A X A X A X A X A X A X A X A X A X   A X       A X A X A X A X A X A X A X A X A X   2/3 Documents produced, certificates and authorisations, additional references. 44 A [7] [8] X   A [7] X A [7] X A [7] X A [7] X A [7] X A [7] [9] X   A [7] X A [7] X A X A [7] X A X A X A X A X A X A X A X A X A X A X A X A X A X A Y A X A X       A [7] X A [7] X A [7] X A [7] X A [7] X A [7] X A [7] X A X A [7] [9] X   2/4 Reference number/UCR 7 A [10] XY     C XY C XY C XY C XY C XY   C XY C XY C XY   C XY C XY C XY C XY C XY C XY C XY C XY   C XY   C XY C XY     C XY       C XY C XY C XY C XY C XY C XY C XY C XY C XY   2/5 LRN   A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y 2/6 Deferred payment 48       B Y B Y                                                           B Y   B Y B Y         2/7 Identification of warehouse 49       B [11] Y B [11] Y A Y B [11] Y                                                   A Y A Y B [11] Y A Y B [11] Y B [11] Y B [11] Y       Group 3 – Parties       A     B       C   D     E   F                             G         H           I   D.E No D.E. name Box No 1 2 3 1 2 3 4 1 2 1 2 3 1 2 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 4a 4b 4c 4d 5 1 2 3 4 5 1 2 3 4 5 6 1 2 3/1 Exporter 2       A [12] Y A [12] Y C Y B Y A [12] Y   B XY     A [13] XY                                           B XY   B XY B XY B XY B XY B XY   3/2 Exporter identification n o 2 (n o )       A Y A Y A Y A Y A Y   B XY     A XY                                           B XY   B XY B XY B XY B XY     3/3 Consignor – Master level transport contract                               A [12] Y A [12] Y     A [12] Y A [12] Y     A [12] Y   A [12] Y A [12] Y     A [12] Y                           3/4 Consignor identification n o – Master level transport contract                               A [14] Y A [14] Y     A [14] Y A [14] Y     A [14] Y   A [14] Y A [14] Y     A [14] Y                           3/5 Consignor – House level transport contract                               A [12] Y   A [12] Y   A [12] Y   A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y   A [12] Y                               3/6 Consignor identification n o – House level transport contract                               A [14] Y   A [14] Y   A [14] Y   A [14] Y A [14] Y A [14] Y A [14] Y A [14] Y   A [14] Y                               3/7 Consignor   A [12] XY A [12] XY                                                                                 3/8 Consignor identification n o   A [14] XY A [14] XY                                                                                 3/9 Consignee 8 A [12] XY A [12] XY   B XY B XY B XY B XY B XY   A [12] XY A [12] XY A [12] XY                                                             3/10 Consignee identification n o 8 (n o ) A [14] XY A [14] XY   B XY B XY B XY B XY B XY   A XY A XY A XY                                                             3/11 Consignee – Master level transport contract                               A [12] Y A [12] Y     A [12] Y A [12] Y     A [12] Y   A [12] Y A [12] Y     A [12] Y                           3/12 Consignee identification n o – Master level transport contract                               A [14] Y A [14] Y     A [14] Y A [14] Y     A [14] Y   A [14] Y A [14] Y     A [14] Y                           3/13 Consignee – House level transport contract                               A [12] Y   A [12] Y   A [12] Y   A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y   A [12] Y                               3/14 Consignee identification n o – House level transport contract                               A [14] Y   A [14] Y   A [14] Y   A [14] Y C [14] Y A [14] Y C [14] Y A [14] Y   A [14] Y                               3/15 Importer 8                                                                     A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y   3/16 Importer identification n o 8 (n o )                                                                     A Y A Y A Y A Y A Y A Y A Y   3/17 Declarant 14       A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y                                                     A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y   3/18 Declarant identification n o 14 (n o ) A Y A Y A Y A Y A Y A Y A Y A Y             A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y       A Y   A Y A Y A Y A Y A Y A Y A Y   3/19 Representative 14       A [12] Y A [12] Y A [12] Y B Y A [12] Y   A [13] Y A [13] Y A [13] Y                                             A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y A [12] Y   3/20 Representative identification n o 14 (n o ) A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y     A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y 3/21 Representative status code 14 A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y     A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y A Y 3/22 Holder of the transit procedure 50                   A [13] Y A [13] Y A [13] Y                                                             3/23 Holder of the transit procedure identification n o 50                   A Y A Y A Y                                                             3/24 Seller 2                             A [12] [15] XY   C [12] [15] XY A [12] [15] XY                     A [12] [15] XY           A [12] XY               3/25 Seller identification n o 2 (n o )                             A [15] XY   C [15] XY A [15] XY                     A [15] XY           A XY               3/26 Buyer 8                             A [12] [15] XY   C [12] [15] XY A [12] [15] XY                     A [12] [15] XY           A [12] XY               3/27 Buyer identification n o 8 (n o )                             A [15] XY   C [15] XY A [15] XY                     A [15] XY           A XY               3/28 Person notifying the arrival identification n o                                                               A Y                       3/29 Person notifying the diversion identification n o                                                             A Y                         3/30 Person presenting the goods to customs identification n o                                                                 A Y                     3/31 Carrier   A [12] Y A [12] Y A [12] Y                                       A [12] Y   A [12] Y       A [12] Y                           3/32 Carrier identification n o   A Y A Y A Y                       A Y A Y A Y A Y A Y A Y A Y   A Y   A Y A Y     A Y                           3/33 Notify party – Master level transport contract                               A [12] XY A [12] XY     A [12] XY A [12] XY                                             3/34 Notify party identification n o – Master level transport contract                               A XY A XY     A XY A XY                                             3/35 Notify party – House level transport contract                               A [12] XY   A [12] XY   A [12] XY   A [12] XY                                           3/36 Notify party identification n o – House level transport contract                               A XY   A XY   A XY   A XY                                           3/37 Additional supply chain actor(s) identification n o 44 C XY C XY C XY C XY C XY C XY C XY C XY   C XY C XY C XY     C XY C XY C XY C XY C XY C XY C XY C XY C XY C XY C XY C XY C XY   C XY       C XY   C XY C XY C XY C XY C XY C XY C XY   3/38 Person submitting the additional ENS particulars identification n o                                 A XY A XY     A XY A XY         A Y                                 3/39 Holder of the authorisation identification n o 44       A Y A Y A Y A Y A Y A [3] Y                                                   A Y A Y A Y A Y A Y A Y A Y A [3] Y 3/40 Additional fiscal references identification n o 44                                                                     A XY               3/41 Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification n o                   A Y                                                                 A Y 3/42 Person lodging the customs goods manifest identification n o                             A Y                                                         3/43 Person requesting a proof of the customs status of Union goods identification n o                           A Y                                                           3/44 Person notifying the arrival of goods following movement under temporary storage identification n o                                                                     A Y                 Group 4 – Valuation information/Taxes       A     B       C   D     E   F                             G         H           I   D.E No D.E. name Box No 1 2 3 1 2 3 4 1 2 1 2 3 1 2 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 4a 4b 4c 4d 5 1 2 3 4 5 1 2 3 4 5 6 1 2 4/1 Delivery terms 20       B Y B Y   B Y                                                       A [16] Y   B Y B Y A Y       4/2 Transport charges method of payment   A [14] XY A [14] XY                         A [14] XY A [14] XY A [14] XY   A [14] XY A [14] XY     A [14] XY           A [14] XY                           4/3 Calculation of taxes – Tax type 47 (Type)       B [17] X B [17] X                                                           A [18] [19] X   A [18] [19] X A [18] [19] X A [18] [19] X       4/4 Calculation of taxes – Tax base 47 (Tax base)       B X B X B X                                                         A [18] [19] X B X A [18] [19] X A [18] [19] X A [18] [19] X       4/5 Calculation of taxes – Tax rate 47 (Rate)       B [17] X B [17] X                                                           B [18] [17] X   B [17] X B [17] X B [18] [17] X       4/6 Calculation of taxes – Payable tax amount 47 (Amount)       B [17] X B [17] X                                                           B [18] [17] X   B [17] X B [17] X B [18] [17] X       4/7 Calculation of taxes – Total 47 (Total)       B [17] X B [17] X                                                           B [18] [17] X   B [17] X B [17] X B [18] [17] X       4/8 Calculation of taxes – Method of payment 47 (MP)       B X B X                                                           B [18] X   B X B X B [18] [17] X       4/9 Additions and deductions 45                                                                     A [20] [16] XY       B XY       4/10 Invoice currency 22 (1)       B Y B Y   B Y                                                       A Y   A Y A Y A Y   A [5] Y   4/11 Total amount invoiced 22 (2)       B Y B Y   B Y                                                       C Y   C Y C Y C Y   C Y   4/12 Internal currency unit 44       B Y B Y                                                           A Y   A Y A Y         4/13 Valuation indicators 45                                                                     A [20] [16] X     A [21] X B X       4/14 Item price/amount 42                                                                     A X   A X A X A X   A [5] X   4/15 Exchange rate 23       B [22] Y B [22] Y                                                           B [22] Y   B [22] Y B [22] Y         4/16 Valuation method 43                                                                     A X   B X B X B X       4/17 Preference 36                                                                     A X C X A [23] X A [23] X B X   A [5] X   4/18 Postal value                                                   C X   C X                         A X     4/19 Postal charges                                                   C Y   C Y                         A Y     Group 5 – Dates/Times/Periods/Places/Countries/Regions       A     B       C   D     E   F                             G         H           I   D.E No D.E. name Box No 1 2 3 1 2 3 4 1 2 1 2 3 1 2 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 4a 4b 4c 4d 5 1 2 3 4 5 1 2 3 4 5 6 1 2 5/1 Estimated date and time of arrival at first place of arrival in the Customs territory of the Union S12                             A Y A Y     A Y A Y     A Y   A Y A Y     A Y A [24] Y A [24] Y                       5/2 Estimated date and time of arrival at the port of unloading                             A XY                                                         5/3 Actual date and time of arrival in the Customs territory of the Union                                                               A Y                       5/4 Declaration date 50,54                   B [1] Y B [1] Y   B [1] Y                                                           5/5 Declaration place 50,54                   B [1] Y B [1] Y   B [1] Y                                                           5/6 Office of destination (and country) 53                   A Y A Y A Y                                                             5/7 Intended offices of transit (and country) 51                   A Y A Y                                                               5/8 Country of destination code 17a       A XY A XY A XY A XY A [25] XY   A XY A XY A XY                                             A XY A XY A XY A XY B XY       5/9 Region of destination code 17b                                                                     B XY B XY B XY B XY B XY       5/10 Place of delivery code – Master level transport contract                               A Y A Y     A Y A Y                                             5/11 Place of delivery code – House level transport contract                               A Y   A Y   A Y   A Y                                           5/12 Customs office of exit 29 A Y A Y A Y A Y A Y A Y A Y A Y                                                                     5/13 Subsequent customs office(-s) of entry                               A Y A Y     A Y A Y     A Y   A Y A Y                                 5/14 Country of dispatch/export code 15a       A Y A Y A Y B Y                                                       A XY B XY A XY A XY A XY   A [5] XY   5/15 Country of origin code 34a       C [26] X C X A X C [27] X C X                                 C X   C X               A [28] X A X A [28] X A [28] X B [28] X C X A [5] [28] X   5/16 Country of preferential origin code 34b                                                                     A [29] X C X A [29] X A [29] X B [29] X   A [5] [29] X   5/17 Region of origin code 34b       B X B X   B X                                                                       5/18 Countries of routing codes   A Y A Y                                                                                 5/19 Countries of routing of means of transport codes                               A Y A Y     A Y A Y     A Y   A Y A Y     A Y                           5/20 Countries of routing of the consignment codes                               A XY   A XY   A XY   A XY   A XY           A XY                           5/21 Place of loading 27                   B Y B Y B Y     A Y A Y A Y   A Y A Y     A Y   A Y A Y     A Y                           5/22 Place of unloading                             A XY A Y A Y A Y   A Y A Y     A Y   A Y A Y     A Y                           5/23 Location of goods 30 A Y A Y A Y A Y A Y A Y B Y A Y A Y A Y A Y                                         A Y A Y A Y A Y A Y A Y A Y B Y   A Y A Y 5/24 Customs office of first entry code                               A Y A Y A Y   A Y A Y A Y   A Y   A Y A Y     A Y A Y A Y A Y                     5/25 Actual customs office of first entry code                                                             A Y A Y                       5/26 Customs office of presentation 44       A [30] Y A [30] Y A [30] Y A [30] Y A [30] Y A [30] Y                                                   A [30] Y A [30] Y A [30] Y A [30] Y A [30] Y   A [30]Y A [30] Y 5/27 Supervising customs office 44         A [31] Y A [31] Y   A [31] Y                                                 A [31] Y A [31] Y A [31] Y A [31] Y A [31] Y A [31] Y     A [31] Y   5/28 Requested validity of the proof                           A Y A Y                                                         5/29 Date of presentation of the goods                                                                     A XY                 5/30 Place of acceptance                               A XY A XY A XY                                                   Group 6 – Goods identification       A     B       C   D     E   F                             G         H           I   D.E No D.E. name Box No 1 2 3 1 2 3 4 1 2 1 2 3 1 2 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 4a 4b 4c 4d 5 1 2 3 4 5 1 2 3 4 5 6 1 2 6/1 Net mass (kg) 38       A X A X A X A [32] X     A [23] X     A [23] X                       C X   C X               A X     A X A [32] X C X A [5] X   6/2 Supplementary units 41       A X A X A X A [32] X                                                       A X A X A X A X A [32] X   A [5] X   6/3 Gross mass (kg) – Master level transport contract                               A XY A XY     A XY A XY                                             6/4 Gross mass (kg) – House level transport contract                               A XY   A XY   A XY   A XY A XY A XY A XY A Y   A Y   A XY                           6/5 Gross mass (kg) 35 A XY A XY   A XY A XY A XY B XY     A XY A XY A XY A XY A XY                                     A XY A XY B XY A XY B XY B XY B XY A Y B XY A [33] XY 6/6 Description of goods – Master level transport contract                               A X A X     A X A X                                             6/7 Description of goods – House level transport contract                               A X   A X   A X   A X A X A X A X A X   A X   A X                           6/8 Description of goods 31 A [34] X A [34] X   A X A X A X A X A X   A X A X A X A X A [34] X                                     A [34] X A [34] X A X A X A X A X A X A X A X   6/9 Type of packages 31 A X     A X A X A X A X A X   A X A X A X A X A X A X C X A X   A X   A X               A X       A X A X A X A X A X A X A X   A X A [33] X 6/10 Number of packages 31 A X     A X A X A X B X A X   A X A X A X A X A X A X C X A X   A X   A X A X A X A X A X   A X   A X       A X A X A X A X A X A X A X A X A X A [33] X 6/11 Shipping marks 31 A X   A [35] X A X A X A X B X A X   A X A X A X A X A X A X C X A X   A X   A X               A X       A X A X A X A X A X A X B X   A X   6/12 UN Dangerous Goods code   A X A X                         A X C X A X   A X   A X   A X           A X                           6/13 CUS code 31 C X C X   A X C X C X C X C X   C X C X C X C X C X C X C X C X C X C X   C X C X C X C X C X C X C X   C X       C X C X A X C X C X C X C X   C X   6/14 Commodity code – Combined Nomenclature code 33 (1) A [36] X A [36] X   A X A X A X A X A [5] X   A [37] X A [37] X A [37] X A [23] X A [36] X A X A X A X   A X   A X C X A X C X A X   C X   A X       A [36] X A [36] X A X B X A X A X A X A X A [5] X   6/15 Commodity code – TARIC code 33 (2)                                                                     A X B X A X A X B X B X A [5] X   6/16 Commodity code – TARIC additional code(s) 33 (3)(4)       A X A X A X   A [5] X                                                     A X B X A X A X B X   A [5] X   6/17 Commodity code – National additional code(s) 33 (5)       B X B X B X   B [5] X                                                     B X B X B X B X B X   B [5] X   6/18 Total packages 6       B Y B Y         A Y A Y A Y B Y                                           B Y   B Y B Y B Y       6/19 Type of goods                                                   C X   C X                         C X     Group 7 – Transport information (modes, means and equipment)       A     B       C   D     E   F                             G         H           I   D.E No D.E. name Box No 1 2 3 1 2 3 4 1 2 1 2 3 1 2 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 4a 4b 4c 4d 5 1 2 3 4 5 1 2 3 4 5 6 1 2 7/1 Transhipments 55                   A [38] Y A [38] Y A Y                                                             7/2 Container 19       A Y A Y A Y       A Y A Y   A Y                                           A Y A Y A Y A Y         7/3 Conveyance reference number                               A Y A Y     A Y A Y     A Y   A Y A Y                                 7/4 Mode of transport at the border 25       A Y A Y B Y B Y     A [39] Y A [39] Y       A Y A Y A Y   A Y A Y A Y   A Y   A Y A Y     A Y A Y A Y       A Y B Y A Y A Y A Y       7/5 Inland mode of transport 26       A [40] Y A [40] Y B [40] Y       B [40] Y                                                 A [41] Y B [41] Y A [41] Y A [41] Y B Y       7/6 Identification of actual means of transport crossing the border                                                               A Y                       7/7 Identity of means of transport at departure 18 (1)       B [42] Y B [43] Y A [43] Y       A [43] [44] [45] XY A [43] [44] [45] XY A XY                                                             7/8 Nationality of means of transport at departure 18 (2)                   A [46] [44] [45] XY                                                                 7/9 Identity of means of transport on arrival 18 (1)                                                                 A Y   B [43] Y   B [43] Y B [43] Y B [43] Y       7/10 Container identification number 31 A XY   A [35] XY A XY A XY A XY B XY     A XY A XY A XY A XY A XY A XY A XY A XY   A XY A XY A XY               A XY       A XY A XY A XY A XY A XY A XY A XY   A XY A XY 7/11 Container size and type                               A XY C XY A XY                                                   7/12 Container packed status                               A XY C XY A XY                                                   7/13 Equipment supplier type                               A XY C XY A XY                       A XY                           7/14 Identity of active means of transport crossing the border 21 (1)       B [47] Y   A [46] Y       B [46] XY       A Y A Y A Y C Y               A [48] XY A [48] XY     A XY A [24] Y A [24] Y A Y                     7/15 Nationality of active means of transport crossing the border 21 (2)       A [46] Y A [46] Y         A [46] XY         A Y A Y                 A [48] XY A [48] XY     A XY           A [46] Y   A [46] Y A [46] Y B [46] Y       7/16 Identity of passive means of transport crossing the border                               A XY   A XY                       A XY                           7/17 Nationality of passive means of transport crossing the border                               A XY   A XY                       A XY                           7/18 Seal number D A Y                 A Y A Y A Y     A XY C XY A XY                       A XY       A Y A Y                 7/19 Other incidents during carriage 56                   A [38] Y A [38] Y A Y                                                             7/20 Receptacle identification number                                                   A XY A XY   A Y                             Group 8 – Other data elements (statistical data, guarantees, tariff related data)       A     B       C   D     E   F                             G         H           I   D.E No D.E. name Box No 1 2 3 1 2 3 4 1 2 1 2 3 1 2 1a 1b 1c 1d 2a 2b 2c 2d 3a 3b 4a 4b 4c 4d 5 1 2 3 4 5 1 2 3 4 5 6 1 2 8/1 Quota order number 39                                                                     A X           A [5] X   8/2 Guarantee type 52                   A Y A Y                                               A [49] Y A Y A Y A Y         8/3 Guarantee reference 52                   A Y A Y                                               A [49] Y A Y A Y A Y         8/4 Guarantee not valid in 52                   A Y A Y                                                               8/5 Nature of transaction 24       A XY A XY   A [32] XY                                                       A XY B XY B XY A XY A [32] XY       8/6 Statistical value 46       A [50] X A [50] X B [50] X B [50] X                                                       A [50] X B [50] X A [50] X A [50] X A [50] X       8/7 Writing-off 44       A X                                                             A X               Section 2 Notes Note number Note description [1] Member States may require this data element only in the context of paper-based procedures. [2] When the paper-based declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure ‘1’ having been entered in box 5. [3] This information shall not be required in case a customs declaration has been lodged prior to the presentation of the goods pursuant to Article 171 of the Code. [4] This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the economic operator. [5] In the cases where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable, Member States may waive the obligation to provide this information where the conditions prescribed in the authorisations associated with the procedures concerned allow them to defer the collection of this data element in the supplementary declaration. [6] This data element is to be provided where at least one of the following information is missing: — Identification of means of transport crossing the border — Date of arrival at first place of arrival in customs territory of the Union as mentioned in the Entry summary declaration lodged for the goods concerned. [7] Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration. [8] This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It provides a link to other useful sources of information. [9] This information needs to be provided only where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable; in this case, it is the number of the authorisation for simplified procedure. However, this data element can also contain the transport document number concerned. [10] This information must be provided when the transport document number is not available. [11] This information is required where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure. [12] This information is mandatory only in the cases where the EORI number or a third country unique identification number recognised by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided. [13] This information is mandatory only in the cases where the EORI number or a third country unique identification number recognised by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided unless a paper-based declaration is used. [14] This information shall only be provided where available. [15] This information shall not be provided in respect of cargo remaining on board (FROB) or transhipped cargo for which the destination is located outside the Customs territory of the Union. [16] Member States may waive this information where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value. [17] This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States. [18] This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned. [19] This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration. [20] Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide this information, — where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, or — where the importation is of a non-commercial nature or — in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions. [21] This information shall only be provided if the customs duty is calculated in accordance with Article 86(3) of the Code. [22] Member States may require this information only in cases when the rate of exchange is fixed in advance by a contract between the parties concerned. [23] For completion only where Union legislation so provides. [24] This data element needs not to be provided where the MRN is provided in D.E. 2/1 Simplified declaration/Previous documents. [25] This information shall only be required where the simplified declaration is not lodged together with an exit summary declaration. [26] This data element is mandatory for agricultural products with export refunds. [27] This data element is mandatory for agricultural products subject to refunds and for those goods which Union legislation requires the origin of the goods in the context of trade with special fiscal territories. [28] This information is required where (a) no preferential treatment is applied; or (b) the country of non-preferential origin is different to the country of preferential origin. [29] This information is required where a preferential treatment is applied using the appropriate code in D.E. 4/17 Preference. [30] This information shall only be used in case of centralised clearance. [31] This information shall only be used in case the declaration for temporary storage or the customs declaration to place the goods under a special procedure other than transit is lodged at a customs office different to the supervising customs office as indicated in the respective authorisation. [32] This information shall only be required in case of commercial transactions involving at least two Member States. [33] This information shall only be provided if the discharge of the goods under temporary storage concerns only parts of the declaration for temporary storage lodged previously in relation with the goods concerned. [34] This data element is an alternative to the Commodity code when it is not provided. [35] This data element can be provided to identify goods covered by a notification for re-exportation of goods under temporary storage where part of the goods covered by the declaration for temporary storage concerned are not re-exported. [36] This data element is an alternative to the description of goods when it is not provided. [37] This subdivision must be completed where: — the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a commodity code, or — where Union legislation so provides. [38] This information is provided only in respect with paper-based declarations. [39] Member States may waive this requirement for modes of transport other than rail. [40] This information must not be provided when export formalities are carried out at the point of exit from the customs territory of the Union. [41] This data element must not be provided where the import formalities are carried out at the point of entry into the customs territory of the Union. [42] This data element is mandatory for agricultural products with export refunds, unless they are carried by post or fixed transport installations. [In case of transport by post or fixed installations, this information shall not be required.] [43] Not for use in the case of postal consignments or carriage by fixed transport installations. [44] Where goods are carried in multimodal transport units, such as containers, swap bodies and semi trailers, the customs authorities may authorise the holder of the transit procedure not to provide this information where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time the goods are released for transit, providing multimodal transport units bear unique numbers and such numbers are indicated in D.E. 7/10 Container identification number. [45] In the following cases, Member States shall waive the obligation to enter this information on a transit declaration lodged at the office of departure in relation with the means of transport on which the goods are directly loaded: — where the logistical pattern does not allow this data element to be provided and the holder of the transit procedure has the AEOC status and — where the relevant information may be traced where needed by the customs authorities via the records of the holder of the transit procedure. [46] Not for use in the case of postal consignments or carriage by fixed transport installations or rail. [47] This data element is mandatory for agricultural products with export refunds unless they are carried by post, fixed transport installations, or rail. [In case of transport by post, fixed installations or rail, this information shall not be required.] [48] Member States shall not require this information where air mode of transport is concerned. [49] This information shall only be provided in case of placing the goods under the end-use procedure, or in case of prior importation of processed products or prior importation of replacement products. [50] The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in the position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirements. TITLE II Notes in relation with data requirements Introduction The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I, Chapter 3, Section 1 of this Annex. Data requirements Group 1 – Message information (including procedure codes) 1/1.     Declaration type All relevant used data requirements table columns: Enter the relevant Union code. 1/2.     Additional Declaration type All relevant used data requirements table columns: Enter the relevant Union code. 1/3.     Transit Declaration/Proof of customs status type All relevant used data requirements table columns: Enter the relevant Union code. 1/4.     Forms All relevant used data requirements table columns: Where paper-based declarations are used, enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one IM form and two IM/c forms, enter ‘1/3’ on the IM form, ‘2/3’ on the first IM/c form and ‘3/3’ on the second IM/c form. Where the paper-based declaration is made up from two sets of four copies instead of one set of eight copies, the two sets are to be treated as one for the purpose of establishing the number of forms. 1/5.     Loading lists All relevant used data requirements table columns: Where paper-based declarations are used, enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority. 1/6.     Goods item number Data Requirements table columns A1-A3, B1-B4, C1, D1, D2,E1, E2 F1ato F1d, F2a to F2c, F3a, F4a, F4b, F4d, F5, G3 to G5, H1 to H6 and I1: Number of the item in relation to the total number of items contained in the declaration, the summary declaration, notification or proof of the customs status of Union goods, where there is more than one item of goods. Data Requirements table column C2 and I2: Item number assigned to the goods upon entry in the declarant’s records. Data Requirements table column F4c: Item number assigned to the goods within the CN23 concerned. 1/7.     Specific circumstance indicator Data Requirements table column A2: Using the relevant codes, indicate the special circumstance the benefit of which is claimed by the declarant. Data Requirements table columns F1a to F1d, F2a to F2d, F3a, F3b, F4a to F4d and F5: Using the relevant codes, indicate the respective entry summary declaration dataset or combination of datasets submitted by the declarant. 1/8.     Signature/Authentication All relevant data requirements table columns used: Signature or authentication otherwise of the relevant declaration, notification or proof of the customs status of Union goods. Where paper-based declarations are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the declaration which is to remain at the office of export/dispatch/import, followed by the full name of that person. Where that person is not a natural person, the signatory should add his capacity after his signature and full name. 1/9.     Total number of items All relevant used data requirements table columns: Total number of items of goods declared in the declaration, or proof of the customs status of Union goods concerned. The item of goods is defined as the goods within a declaration, or proof of the customs status of Union goods which have in common all the data with the attribute ‘X’ in the data requirements table in Title I, Chapter 3, Section 1 of this Annex. 1/10.     Procedure All relevant data requirements table columns used: Using the relevant Union codes, enter the procedure for which the goods are declared. 1/11.     Additional procedure All relevant data requirements table columns used: Enter the relevant Union codes or the additional procedure code as provided for by the Member State concerned. Group 2 – References of messages, documents, certificates, authorisations 2/1.     Simplified declaration/Previous documents Data Requirements table columns A1 and A2: This information shall only be provided if goods placed under temporary storage or in free zone are re-exported, Using the relevant Union codes, enter the MRN of the declaration for temporary storage under which the goods were placed. The fourth component of the data element (Goods item identifier) shall refer to the goods item numbers of the goods in the declaration for temporary storage for which a re-export notification is lodged. It shall be provided in all cases, where part of the goods covered by the declaration for temporary storage concerned are not re-exported. Data Requirements table columns A3: Using the relevant Union codes, enter the MRN of the declaration for temporary storage under which the goods were placed. The fourth component of the data element (Goods item identifier) shall refer to the goods item numbers of the goods in the declaration for temporary storage for which a re-export notification is lodged. It shall be provided in all cases, where part of the goods covered by the declaration for temporary storage concerned are not re-exported. Data Requirements table columns B1 to B4: Using the relevant Union codes, enter the reference data of documents preceding export to a third country/dispatch to a Member State. Where the declaration concerns goods re-exported, enter the reference data of the declaration entering goods for the previous customs procedure under which the goods were placed. The goods item identifier shall only be provided in cases where it is necessary for the unambiguous identification of the goods item concerned. Data Requirements table column D1 to D3: In the case of a transit declaration, give the reference for the temporary storage or the previous customs procedure or corresponding customs documents. Where, in the case of paper-based transit declarations, more than one reference has to be entered, the Member States may provide that the relevant code be entered in this box and a list of the references concerned accompany the transit declaration. Data Requirements table column E1: If applicable, enter the reference of the customs declaration by which the goods have been released for free circulation. Where the MRN of the customs declaration for release for free circulation is provided and the proof of the customs status of Union goods does not concern all items of goods of the customs declaration, enter the respective item numbers in the customs declaration. Data Requirements table column E2: Enter the MRN of the entry summary declaration(s) lodged in relation to the goods prior to their arrival in the Customs territory of the Union. Where the MRN of the entry summary declaration is provided and the customs goods manifest does not concern all items of goods of the entry summary declaration, enter the respective item numbers in the entry summary declaration, where available to the person lodging the electronic manifest. Data Requirements table columns G1 and G2: Enter the MRN of the entry summary declaration(s) related to the consignment concerned under the conditions provided for in Title I, Chapter 3 of this Annex. Data Requirements table column G3: Without prejudice to Article 139(4) of the Code, enter the MRN of the entry summary declaration(s) or, in the cases referred to Article 130 of the Code, declaration for temporary storage or the customs declaration(s) which has been lodged in respect of the goods. Where the MRN of the entry summary declaration is provided and the presentation of goods does not concern all items of goods of an entry summary declaration or, in the cases referred to it in Article 130 of the Code, a temporary storage declaration or a customs declaration, the person presenting the goods shall provide the relevant item number(s) attributed to the goods in the original entry summary declaration, temporary storage declaration or customs declaration. Data Requirements table column G4: Without prejudice to Article 145(4) of the Code, enter the MRN of the entry summary declaration(s) related to the consignment concerned. Where a temporary storage declaration is lodged after the end of the transit procedure in accordance with Article 145(11) of the Code, the MRN of the transit declaration shall be provided. Where the MRN of the entry summary declaration, the transit declaration, or, in the cases referred to in Article 130 of the Code, the customs declaration is provided, and the declaration for temporary storage does not concern all items of goods of the entry summary declaration, transit declaration or customs declaration, the declarant shall provide the relevant item number(s) attributed to the goods in the original entry summary declaration, transit declaration or customs declaration. Data Requirements table column G5: Enter the MRN of the temporary storage declaration(s) lodged in relation with the goods at the place where the movement started. Where the MRN of the temporary storage declaration does not concern all items of goods of the temporary storage declaration concerned, the person notifying the arrival of the goods following the movement under temporary storage shall provide the relevant item number(s) attributed to the goods in the original temporary storage declaration. Data Requirements table columns H1 to H5, I1 and I2: Using the relevant Union codes, enter the MRN of the temporary storage declaration, or other reference to any previous document. The goods item identifier shall only be provided in cases where it is necessary for the unambiguous identification of the goods item concerned. 2/2.     Additional information All relevant data requirements table columns used: Enter the relevant Union code, and, if applicable, the code(s) provided for by the Member State concerned. Where the Union law fails to specify the field in which information is to be entered, that information is to be entered in D.E. 2/2 Additional information. Data Requirements table columns A1 to A3, F1a to F1c: Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, and the consignee is unknown, his particulars shall be replaced by the relevant code. 2/3.     Documents produced, certificates and authorisations, additional references All relevant data requirements table columns used: (a) Identification or reference number of Union or international documents, certificates and authorisations produced in support of the declaration, and additional references. Using the relevant Union codes, enter the details required by any specific rules applicable together with reference data of the documents produced in support of the declaration, and additional references. In cases where the declarant or the importer for import declarations or the exporter for export declarations is the holder of a valid BTI and/or BOI decision covering the goods concerned by the declaration, the declarant shall indicate the BTI and/or BOI decision reference number. (b) Identification or reference number of national documents, certificates and authorisations produced in support of the declaration, and additional references. Data Requirements table columns A1, A3, F5 and G4: Reference of the transport document that covers the transport of goods into or out of the customs territory of the Union. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned. When the declaration is lodged by another person instead of the carrier, the transport document number of the carrier shall also be provided. Data Requirements table column B1 to B4, C1, H1 to H5 and I1: Reference number of the authorisation for centralised clearance. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation. Data Requirements table columns C1 and I1: Reference number of the authorisation for simplified declarations. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation. Data Requirements table column D3: This data element includes the type and reference of the transport document that is used as transit declaration. In addition, it also contains the reference to the respective authorisation number of the holder of the transit procedure. This information needs to be provided, unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation. Data Requirements table column E1: If applicable, enter the authorisation number of the authorised issuer. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation. Data Requirements table column E2: Using the relevant Union codes, enter the reference of the transport document that covers the prospective transport of the goods into the customs territory of the Union following the lodgement of the Customs goods manifest to Customs. In the case of maritime traffic under a vessel sharing or similar contracting arrangement, the transport document number to be provided refers to the transport document issued by the person who has concluded a contract, and issued a bill of lading or waybill, for the actual carriage of the goods into the customs territory of the Union. The transport document number is an alternative to the unique consignment reference number (UCR) when the latter is not available. If applicable, enter the authorisation number of the authorised issuer. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation. Data Requirements table columns F1a, F2a, F2b, F3a and F3b: Reference of the transport document(s) that covers the transport of goods into the customs territory of the Union. If the transport of goods is covered by two or more transport documents i.e. master and house level of transport contract, both the master and corresponding house level transport contracts need to be mentioned. The reference number of the master bill of lading, straight bill of lading, master air waybill and house air waybill shall remain unique for a minimum of three years after its issuance by the economic operators concerned. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned. Data Requirements table columns F1b: Reference of the master bill of lading that covers the transport of goods into the customs territory of the Union. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned. The reference number of the master bill of lading issued by the carrier shall remain unique for a minimum of three years after its issuance. Data Requirements table columns F1c and F2c: Where pursuant to Article 112(1) first subparagraph and 113 (2), a person other than the carrier submits particulars of the entry summary declaration, the number of the corresponding master bill of lading or master air waybill also needs to be provided, in addition to house bill of lading or house air waybill number. Data Requirements table columns F1d: Where pursuant to Article 112(1) second subparagraph, a consignee submits particulars of the entry summary declaration, the number of the corresponding: (a) straight bill of lading issued by the carrier needs to be provided; or where applicable (b) master bill of lading issued by the carrier and the lowest bill of lading issued by other person in accordance with Article 112(1) first subparagraph, in the case where additional bill of lading is issued for the same goods which is underlying the master bill from the carrier. Data Requirements table column F2d: The reference number of the house air waybill and master air waybill shall be provided, if available at the time of submission. Alternatively, in case the master reference is not available at the time of submission, the person concerned may provide the master air waybill reference number separately, and still before the goods are loaded onto the aircraft. In such case, the information contains also references to all house air waybills belonging to the master transport contract. The reference number of the master air waybill and of house air waybill shall remain unique for a minimum of three years after its issuance by the economic operators concerned. Data Requirements table columns F4a and F4b: Reference of the postal air waybill number must be provided. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned. Data Requirements table column F4c: ITMATT number that corresponds to the CN 23 concerned. Data Requirements table column F4d: ITMATT number(s) that correspond(s) to the CN 23(s) that cover(s) the goods contained in the receptacle in which they are transported. Data Requirements table column F5: In case of transport by road, this information shall be provided to the extent available and may include both references to TIR carnet and to CMR. Data Requirements table column H1: Where the sale contract of the goods concerned has an identification number, that number must be entered. If applicable, enter also the date of the sale contract. Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide information on the date and number of the sale contract, — where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, or — where the importation is of a non-commercial nature, or — in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions. Member States may waive the obligation to provide information on the date and number of the sales contract where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value. Data Requirements table column I1: Where the benefit from a first-come first served tariff quota is requested for the goods declared in the simplified declaration, all the required documents shall be declared in the simplified declaration and be available to the declarant and at the disposal of the customs authorities in order to allow the declarant to benefit from the tariff quota according to the date of the acceptance of the simplified declaration. 2/4.     Reference number/UCR All relevant data requirements table columns used: This entry concerns the unique commercial reference number assigned by the person concerned to the consignment in question. It may take the form of WCO (ISO 15459) codes or equivalent. It provides access to underlying commercial data of interest to customs. 2/5.     LRN All relevant data requirements table columns used: The local reference number (LRN) shall be used. It is nationally defined and allocated by the declarant in agreement with the competent authorities to identify each single declaration. 2/6.     Deferred payment All relevant data requirements table columns used: Enter, where applicable, the reference data of the authorisation in question; deferred payment here may refer both to deferred payment of import and export duty and to tax credit. 2/7.     Identification of warehouse Data requirements table columns B1 to B4, G4 and H1 to H5: Using the relevant Union code, enter the type of the storage facility, followed by the authorisation number of the warehouse or temporary storage facility concerned. Data Requirements table column G5: Using the relevant Union code, enter the type of the destination temporary storage facility, followed by the relevant authorisation number. Group 3 –Parties 3/1.     Exporter All relevant data requirements table columns used: The exporter is the person defined in Article 1(19). Enter the full name and address of the person concerned. Data Requirements table columns D1: In the context of Union transit procedure, the exporter is the person who acts as consignor. In the case of groupage consignments, where paper-based transit declarations or paper based proofs of the customs status of Union goods are used, the Member States may provide that the relevant code be used, and the list of exporters to be attached to the declaration. Data Requirements table columns H1, H3, H4 and I1: Enter the full name and address of the last seller of the goods prior to their importation into the Union. Data Requirements table column H5: Enter the full name and address of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released. 3/2.     Exporter identification n o All relevant used data requirements table columns: The exporter is the person defined in Article 1(19). Enter the EORI number of the person concerned as referred to in Article 1(18). Data Requirements table columns B1, B2 to B4, C1, D1 and E1: Where the exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned. Data Requirements table columns H1 to H4 and I1: Enter the EORI number of the last seller of the goods prior to their importation into the Union. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. Data Requirements table columns H1 and H3 to H6: Where an identification number is required, enter the EORI number of the person concerned as referred to in Article 1(18). If an EORI number has not been assigned to the exporter, enter the number requested by the legislation of the Member State concerned. Data Requirements table column H5: Enter the EORI number of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released. 3/3.     Consignor – Master level transport contract All relevant data requirements table columns used: Party consigning goods as stipulated in the transport contract by the party ordering the transport. Enter the full name and address of the consignor, whenever his EORI number is not available to the declarant. A contact phone number of the party concerned may be provided. Data Requirements table column F3a: Party consigning the goods as stipulated in the master airway bill. Data Requirements table columns F4a and F4b: This element does not need to be provided where it can be deduced automatically from D.E. 7/20 Receptacle identification number. 3/4.     Consignor identification No - Master level transport contract All relevant data requirements table columns used: Party consigning goods as stipulated in the transport contract by the party ordering the transport. Enter the consignor EORI number referred to in Article 1(18) whenever this number is available to the declarant. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. 3/5.     Consignor – House level transport contract All relevant data requirements table columns used: Party consigning the goods as stipulated in the house level transport contract by the party ordering the transport. Enter the full name and address of the consignor, whenever his EORI number is not available to the declarant. A contact phone number of the party concerned may be provided. Requirements table columns F1c, F2c, F2d, F3b and F4c: Party consigning the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill. This person must be different to the carrier, freight forwarder, consolidator, postal operator, or customs agent. The address of the consignor must refer to an address outside the Union. 3/6.     Consignor identification n o - House level transport contract All relevant data requirements table columns used: Party consigning the goods as stipulated in the house level transport contract by the party ordering the transport. Enter the consignor EORI number referred to in Article 1(18) whenever this number is available to the declarant. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. 3/7.     Consignor All relevant data requirements table columns used: Party consigning goods as stipulated in the transport contract by the party ordering the transport. Enter the full name and address of the consignor, whenever his EORI number is not available to the declarant. This element must be provided when different from the declarant. Where the data required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3) of the Code, this information corresponds to D.E. 3/1. Exporter of that customs declaration. 3/8.     Consignor identification No All relevant data requirements table columns used: Party consigning goods as stipulated in the transport contract by the party ordering the transport. Enter the consignor EORI number referred to in Article 1(18), whenever this number is available to the declarant. This element must be provided when different from the declarant. Where the data required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3) of the Code, this information corresponds to D.E. 3/2. Exporter identification No of that customs declaration. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. 3/9.     Consignee All relevant used data requirements table columns: Party to whom goods are actually consigned. Enter the full name and address of the person(s) concerned. Data Requirements table columns A1 and A2: In cases where sub-contracting is involved, this information shall be provided where available. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’ and the consignee is unknown, his particulars shall be replaced by the relevant code in D.E. 2/2. Additional information. Data Requirements table columns B3: Where goods subject to export refunds are entered into a customs warehouse, the consignee is the person responsible for the export refunds or the person responsible for the warehouse where the goods are stocked. Data Requirements table columns D1 and D2: In the case of groupage consignments, where paper-based transit declarations are used, the Member States may provide that the relevant code be entered in this box, and the list of consignees attached to the declaration. 3/10.     Consignee identification No All relevant used data requirements table columns: Party to whom goods are actually consigned. Data Requirements table columns A1 and A2: In cases where sub-contracting is involved, this information shall be provided where available. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’ and the consignee is unknown, his particulars shall be replaced by the relevant code in D.E. 2/2. Additional information. It takes the form of the consignee EORI number, whenever this number is available to the declarant. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. Data Requirements table columns B1, B2 to B4, D1 to D3: Where an identification number is required, enter the EORI number referred to in Article 1(18). Where the consignee that is not an economic operator, is not registered in EORI, enter the number required by the legislation of the Member State concerned. Data Requirements table columns B1 and B2: Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. Data Requirements table column B3: Where goods subject to export refunds are entered into a customs warehouse, the consignee is the person responsible for the export refunds or the person responsible for the warehouse where the goods are stocked. 3/11.     Consignee – Master level transport contract All relevant used data requirements table columns: Party to whom goods are actually consigned. Enter the full name and address of the person(s) concerned. A contact phone number may be provided. Data Requirements table columns F4a and F4b: This element does not need to be provided where it can be deduced automatically from D.E. 7/20 Receptacle identification number. Data Requirements table column F5: In case where the entry summary declaration data is provided in the same message as the transit declaration data, this data element does not need to be provided and D.E. 3/26. Buyer will be used. 3/12.     Consignee identification No - Master level transport contract All relevant used data requirements table columns: Enter the EORI number referred to in Article 1(18) of the party to whom goods are actually consigned. This element must be provided when different from the declarant. Where the goods are carried under a negotiable bill of lading that is ‘to order of a named party’, (a) in cases where a master bill of lading is issued by the carrier, the identity of the freight forwarder, the operator of the container freight station or other carrier may be listed as the consignee. (b) in cases covered by a straight bill of lading issued by the carrier or house bill of lading issued by the person pursuant to Article 112(1) first subparagraph, the named to order party shall be reported as the consignee. It takes the form of the consignee EORI number, whenever this number is available to the declarant. Where the consignee is not registered in EORI since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. Data Requirements table column F5: In case where the entry summary declaration data is provided in the same message as the transit declaration data, this data element does not need to be provided and D.E. 3/27 Buyer identification No will be used. 3/13.     Consignee – House level transport contract All relevant used data requirements table columns: Party receiving the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill. Enter the full name and address of the person(s) concerned. A contact phone number may be provided. Either this person is different to the freight forwarder, (de)consolidator, postal operator or customs agent, or the person that submits the additional particulars of the entry summary declaration pursuant to Articles 112(1) first and second subparagraphs and 113(1) and (2) shall be indicated in D.E. 3/38 Person submitting the additional ENS particulars identification No. In case of a negotiable Bill of lading, i.e. ‘to order blank endorsed’ and where the consignee is not known, information on the last known cargo owner of the goods or the on the owner’s representative shall be provided. 3/14.     Consignee identification No - House level transport contract All relevant used data requirements table columns: Enter the EORI number referred to in Article 1(18) of the party to whom goods are actually consigned. This element must be provided when different from the declarant. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown, information on the last known cargo owner of the goods or the on the owner’s representative shall be provided. It takes the form of the consignee EORI number, whenever this number is available to the declarant. Where the consignee is not registered in EORI since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. 3/15.     Importer All relevant used data requirements table columns: Name and address of the party who makes, or on whose behalf an import declaration is made. 3/16.     Importer identification No All relevant used data requirements table columns: Identification number of the party who makes, or on whose behalf an import declaration is made. Enter the EORI number referred to in Article 1(18) of the person concerned. Where the importer does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned. Where the importer is not registered in EORI, since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned. 3/17.     Declarant Data Requirements table columns B1 to B4 and C1: Enter the full name and address of the person concerned. If the declarant and the exporter/consignor are the same person, enter the relevant codes defined for the D.E. 2/2 Additional information. Data Requirements table columns H1 to H6 and I1: Enter the full name and address of the person concerned. If the declarant and the consignee are the same person, enter the relevant code defined for the D.E. 2/2 Additional information. 3/18.     Declarant identification No All relevant used data requirements table columns: Enter the EORI number referred to in Article 1(18). Data requirements table columns B1 to B4, C1, G4, H1 to H5 and I1: Where the declarant does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned. Data requirements table columns F1c, F1d, F2c, F2d, F3b, F4c and F4d: Enter the EORI number of the person that submits the additional particulars of the ENS pursuant to Articles 112(1) first and second subparagraph, and 113(1) and (2). 3/19.     Representative All relevant used data requirements table columns: This information shall be required, if different from D.E. 3/17 Declarant or where appropriate D.E. 3/22 Holder of the transit procedure. 3/20.     Representative identification All relevant used data requirements table columns: This information shall be required if different from D.E. 3/18 declarant identification No or where appropriate D.E. 3/23 Holder of the transit procedure identification No, D.E. 3/30 Person presenting the goods to customs identification No, D.E.3/42 Person lodging the customs goods manifest identification No, D.E. 3/43 Person requesting a proof of the customs status of Union goods identification No or D.E. 3/44 Person notifying the arrival of goods following movement under temporary storage identification No. Enter the EORI number of the person concerned, as referred to in Article 1(18). 3/21.     Representative status code All relevant used data requirements table columns: Enter the relevant code representing the status of the representative. 3/22.     Holder of the transit procedure All relevant used data requirements table columns: Enter the full name (person or company) and address of the holder of the transit procedure. Where appropriate, enter the full name (person or company) of the authorised representative lodging the transit declaration on behalf of the holder of the procedure. Where paper-based transit declarations are used, the original of the handwritten signature of the person concerned must be given on the copy of the paper-based declaration which is to remain at the customs office of departure. 3/23.     Holder of the transit procedure identification No All relevant used data requirements table columns: Enter the EORI number of the holder of the transit procedure, referred to in Article 1(18). Where the Holder of the transit procedure does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned. However, his trader identification number should be used where: — the Holder of the transit procedure is established in a contracting party to the common transit convention other than the Union, — the Holder of the transit procedure is established in Andorra or in San Marino. 3/24.     Seller Data Requirements table columns F1a, F1d and F5: The seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided. Where the EORI number of the seller of the goods is not available, enter the seller’s full name and address. A contact phone number may be provided. Data Requirements table column H1: Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the full name and address of the seller of the goods, if his EORI number is not available to the declarant. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available. 3/25.     Seller identification No Data Requirements table columns F1a, F1d and F5: The seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided. Enter the EORI number of the seller of the goods referred to in Article 1(18), whenever this number is available to the declarant. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. Data Requirements table column H1: Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the EORI number of the seller of the goods, where this number is available. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. 3/26.     Buyer Data Requirements table columns F1a, F1d and F5: The buyer is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided. Where the EORI number of the buyer of the goods is not available, enter the buyer name and address. A contact phone number may be provided. Data Requirements table column H1: Where the buyer is different to the person provided in D.E. 3/15 Importer, enter the name and address of the buyer of the goods where his EORI number is not available to the declarant. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available. 3/27.     Buyer identification No Data Requirements table columns F1a, F1d and F5: The buyer is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided. Enter the EORI number of the buyer of the goods, whenever this number is available to the declarant. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. Data Requirements table column H1: Where the buyer is different to the person provided in D.E. 3/16 Importer, this information takes the form of the EORI number referred to in Article 1(18) of the buyer of the goods, where this number is available. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. 3/28.     Person notifying the arrival identification No All relevant data requirements table column used: This information takes the form of the EORI number referred to in Article 1(18) of the person that notifies the arrival of the active means of transport crossing the border. 3/29.     Person notifying the diversion identification No All relevant data requirements table columns used: This information takes the form of the EORI number referred to in Article 1(18) of the person notifying the diversion. 3/30.     Person presenting the goods to customs identification No All relevant data requirements table columns used: This information takes the form of the EORI number referred to in Article 1(18) of the person presenting the goods to customs upon their arrival. 3/31.     Carrier All relevant data requirements table columns used: This information shall be provided in situations where the carrier is different from the declarant. Enter the full name and address of the person concerned. A contact phone number may be provided. 3/32.     Carrier identification No All relevant data requirements table columns used: This information shall be provided where it is different from the declarant. Where the entry summary declaration, or particulars of the entry summary declaration are lodged or amended by a person referred to in the second subparagraph of Article 127(4) of the Code, or are submitted in specific cases according to Article 127(6) of the Code, the EORI number of the carrier shall be provided. The EORI number of the carrier shall also be provided in situations covered by Articles 105; 106 and 109. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. That number may also be used whenever the carrier is the declarant. Data Requirements table columns A1 to A3, F3a, F4a, F4b and F5: This information takes the form of the EORI number referred to in Article 1(18) of the carrier, whenever this number is available to the declarant. Data Requirements table columns F1a to F1d, F2a to F2c: This information takes the form of the EORI number referred to in Article 1(18) of the carrier. 3/33.     Notify party – Master level transport contract All relevant data requirements table columns used: Enter the full name and address of the party to be notified at entry of the arrival of the goods, as stipulated in the master bill of lading or master air waybill. This information needs to be provided where applicable. A contact phone number may be provided. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and the relevant code defined for the D.E. 2/2. Additional information is entered, the notify party shall always be provided. 3/34.     Notify party identification No – Master level transport contract All relevant data requirements table columns used: This information takes the form of the notify party EORI number referred to in Article 1(18), whenever this number is available to the declarant. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. 3/35.     Notify party – House level transport contract All relevant data requirements table columns used: Enter the full name and address of the party to be notified at entry of the arrival of the goods as stipulated in the house bill of lading or house air waybill. This information needs to be provided where applicable. A contact phone number may be provided. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and the relevant code defined for the D.E. 2/2. Additional information is entered, the notify party shall always be provided. 3/36.     Notify party identification No – House level transport contract All relevant data requirements table columns used: This information takes the form of the notify party EORI number referred to in Article 1(17), whenever this number is available to the declarant. Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. 3/37.     Additional supply chain actor(s) identification No All relevant data requirements table columns used: Unique identification number assigned to an economic operator of a third country in the framework of a trade partnership programme developed in accordance with the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade which is recognised by the European Union. The identifier of the party concerned shall be preceded by a role code specifying his role in the supply chain. 3/38.     Person submitting the additional ENS particulars identification No All relevant data requirements table columns used: This information takes the form of the EORI number of the person issuing a transport contract as referred to in Article 112(1) first subparagraph or of the consignee referred to in Article 112(1) second subparagraph and in 113 (1) and (2) (e.g., freight forwarder, postal operator), who submits the additional entry summary declaration particulars pursuant to Articles 112 or 113. 3/39.     Holder of the authorisation identification No All relevant data requirements table columns used: Using the relevant Union code, enter the type of the authorisation and the EORI number of the holder of the authorisation as provided for in Article 1(18). 3/40.     Additional fiscal references identification No All relevant data requirements table columns used: When procedure code 42 or 63 is used, the information required by Article 143(2) of Directive 2006/112/EC shall be entered. 3/41.     Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declaration identification No All relevant data requirements table columns used: This information takes the form of the EORI number referred to in Article 1(18) of the person presenting the goods to customs in cases where the declaration is made by entry in the declarant’s records. 3/42.     Person lodging the customs goods manifest identification No All relevant data requirements table columns used: This information takes the form of the EORI number referred to in Article 1(18) of the person lodging the customs goods manifest. 3/43.     Person requesting a proof of the customs status of Union goods identification No All relevant data requirements table columns used: This information takes the form of the EORI number referred to in Article 1(18) of the person requesting a proof of the customs status of Union goods. 3/44.     Person notifying the arrival of goods following movement under temporary storage identification No All relevant data requirements table columns used: This information takes the form of the EORI number referred to in Article 1(18) of the person notifying the arrival of goods following the movement of goods under temporary storage. Group 4 – Valuation information/Taxes 4/1.     Delivery terms All relevant data requirements table columns used: Using the relevant Union codes and headings, give particulars of the terms of the commercial contract. 4/2.     Transport charges method of payment All relevant data requirements table columns used: Enter the relevant code specifying the payment method for transport charges. 4/3.     Calculation of taxes – Tax type All relevant data requirements table columns used: Using the relevant Union codes and, if applicable, the code(s) provided for by the Member State concerned, enter the tax types for each type of duty or tax applicable to the goods concerned. 4/4.     Calculation of taxes – Tax base All relevant data requirements table columns used: Enter the duty or tax base applicable (value, weight or other). 4/5.     Calculation of taxes – Tax rate All relevant data requirements table columns used: Enter the rates for each of the duties and taxes applicable. 4/6.     Calculation of taxes – Payable tax amount All relevant data requirements table columns used: Enter the amount for each of the duties and taxes applicable. The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed. 4/7.     Calculation of taxes – Total All relevant data requirements table columns used: Enter the total amount of duties and taxes for the goods concerned. The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed. 4/8.     Calculation of taxes — Method of payment All relevant data requirements table columns used: Using the relevant Union code, indicate the method of payment applied. 4/9.     Additions and deductions All relevant data requirements table column used: For each type of addition or deduction relevant for a given goods item, enter the relevant code followed by the corresponding amount in national currency that has not yet been included in or deducted from the item price. 4/10.     Invoice currency All relevant data requirements table columns used: Using the relevant code, enter the currency in which the commercial invoice was drawn up. This information is used in conjunction with D.E. 4/11 Total amount invoiced and D.E. 4/14 Item price/amount, where it is necessary for the calculation of import duties. 4/11.     Total amount invoiced All relevant data requirements table columns used: Enter the invoiced price for all goods declared in the declaration expressed in the currency unit declared in D.E. 4/10 Invoice currency. 4/12.     Internal currency unit All relevant data requirements table columns used: Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to economic operators to opt for the use of the euro unit for the establishment of their customs declarations, must include in this field an indicator of the currency unit, national unit or euro unit, used. 4/13.     Valuation indicators All relevant data requirements table column used: Using the relevant Union codes, enter the combination of indicators to declare whether the value of the goods is determined by specific factors. 4/14.     Item price/amount All relevant data requirements table columns used: Price of the goods for the declaration item concerned, expressed in the currency unit declared in D.E. 4/10 Invoice currency. 4/15.     Exchange rate All relevant data requirements table columns used: This data element contains the rate of exchange fixed in advance by a contract between the parties concerned. 4/16.     Valuation method All relevant data requirements table columns used: Using the relevant Union code, enter the valuation method used. 4/17.     Preference All relevant data requirements table columns used: This data element concerns information on the tariff treatment of the goods. Where its use is provided as mandatory for in the data requirements table of Title I, Chapter 3, Section 1 of this Annex, it must be used even when no tariff preferential treatment is requested. Enter the relevant Union code. The Commission will publish at regular intervals the list of the combinations of codes usable, together with examples and notes. 4/18.     Postal Value All relevant data requirements table columns used: Content-piece, declared-value: Currency code and monetary value of the content piece, declared for customs purposes. 4/19.     Postal charges All relevant data requirements table columns used: Item; postage paid: Currency code and amount of postage paid by or charged to the mailer. Group 5 – Dates/Times/Periods/Places/Countries/Regions 5/1.     Estimated date and time of arrival at first place of arrival in the Customs territory of the Union All relevant data requirements table columns used: Scheduled local date and time where the active means of transport arrives in the Union at (land) the first border post, (air) at the first airport or (sea) at the first port. In the case of transport by sea, this information shall be limited to the date of arrival. Data Requirements table columns G1 to G3: This information shall be limited to the date of arrival at first place of arrival in the Customs territory of the Union declared in the entry summary declaration. 5/2.     Estimated date and time of arrival at the port of unloading All relevant data requirements table columns used: Scheduled local date and time at which the vessel is expected to arrive at the port, where the goods are to be unloaded. 5/3.     Actual date and time of arrival in the Customs territory of the Union All relevant data Requirements table column used: Local date and time where the active means of transport actually arrives in the Union at (land) the first border post, (air) at the first airport or (sea) at the first port. 5/4.     Declaration date All relevant data requirements table columns used: Date at which the respective declarations were issued and, when appropriate, signed or otherwise authenticated. 5/5.     Declaration place All relevant data requirements table columns used: Place at which the respective paper-based declarations were issued. 5/6.     Office of destination (and country) All relevant data requirements table columns used: Using the relevant Union code, enter the reference number of the office where the Union transit operation shall end. 5/7.     Intended offices of transit (and country) All relevant data requirements table columns used: Enter the code for the intended customs office of entry into each contracting party to the transit convention other than the Union (hereafter referred to as ‘non-Union common transit country’) to be crossed and the customs office of entry by which the goods re-enter the customs territory of the Union after having crossed the territory of a non-Union common transit country, or, where the shipment is to cross a territory other than that of the Union or of a non-Union common transit country, the customs office of exit by which the transport leaves the Union and the customs office of entry by which it re-enters the Union. Using the relevant Union code, enter the reference numbers of the customs offices concerned. 5/8.     Country of destination code Data Requirements table columns B1 to B4 and C1: Using the relevant Union code, enter the country to which it is known at the time of release into the customs procedure that the goods are to be delivered. Data Requirements table columns D1 to D3: Using the relevant Union code, enter the last country of destination of the goods. The country of last known destination is defined as the last country to which it is known at the time of release into the customs procedure that the goods are to be delivered. Data Requirements table columns H1, H2 and H5: Using the relevant Union code, enter the code for the Member State where the goods are located at the time of release into the customs procedure or, where column H5 is concerned, into home-use. However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, enter the code for this latter Member State. Data Requirements table column H3: Where goods are imported with a view to place them under the temporary admission procedure, the Member State of destination shall be the Member State where the goods are to be first used. Data Requirements table column H4: Where goods are imported with a view to place them under the inward processing procedure, the Member State of destination shall be the Member State where the first processing activity is carried out. 5/9.     Region of destination code All relevant data requirements table columns used: Using the relevant code defined by Member States, enter the region of destination of the goods within the Member State concerned. 5/10.     Place of delivery code – master level transport contract All relevant data requirements table columns used: In case of sea traffic, enter the UN/LOCODE, or, if not available, the country code followed by the postal code for the location where delivery occurs beyond the port of unloading, as stipulated in the master bill of lading. In case of air traffic, enter the destination of goods using the UN/LOCODE, or, if not available, the country code followed by the postal code for the location, as stipulated in the master air waybill. 5/11.     Place of delivery code — house level transport contract All relevant data requirements table columns used: In case of sea traffic, enter the UN/LOCODE, or, if not available, the country code followed by the postal code for the location where delivery occurs beyond the port of unloading, as stipulated in the house bill of lading. In case of air traffic, enter the destination of goods using the UN/LOCODE, or, if not available, the country code followed by the postal code for the location, as stipulated in the house air waybill. 5/12.     Customs office of exit Data Requirements table columns A1, A2 and A3: Using the relevant Union code, enter the customs office. Data Requirements table columns B1 to B3 and C1: Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the customs territory of the Union. Data Requirements table column B4: Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the fiscal territory concerned. 5/13.     Subsequent customs office(-s) of entry All relevant data requirements table columns used: Identification of the subsequent customs offices of entry in the customs territory of the Union. This code needs to be provided when the code for the D.E. 7/4 Mode of transport at the border is 1, 4 or 8. 5/14.     Country of dispatch/export code Data Requirements table columns B1 to B4: Enter the relevant Union code for the Member State in which the goods are located at the time of their release into the procedure. However, where it is known that the goods were brought from another Member State to the Member State in which the goods are located at the time of their release into the customs procedure, indicate this other Member State, on condition that (i) the goods were brought from there only for the purpose of export; and (ii) the exporter is not established in the Member State in which the goods are located at the time of their release into the customs procedure; and (iii) the entry into the Member State in which the goods are located at the time of their release into the customs procedure was not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006//112/EC. However, where goods are exported following an inward processing procedure, indicate the Member State where the last processing activity was carried out. Data Requirements table columns H1, H2 to H5 and I1: If neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate country, enter the relevant Union code to indicate the country from which goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure. If such a stoppage or commercial transaction has taken place, indicate the last intermediate country. For the purpose of this data requirement, a stoppage to enable consolidation of the goods en-route shall be considered as being related to the transport of the goods. 5/15.     Country of origin code All relevant data requirements table column used: Enter the relevant Union code for the country of non-preferential origin, as defined in Title II Chapter 2 of the Code. 5/16.     Country of preferential origin code All relevant data requirements table column used: If a preferential treatment based on the origin of the goods is requested in D.E. 4/17 Preference, enter the country of origin, as indicated in the proof of origin. Where the proof of origin refers to a group of countries, enter the group of countries by using the relevant Union codes. 5/17.     Region of origin code All relevant data requirements table columns used: Using the relevant code defined by Member States, enter the region of dispatch or production within the Member State concerned of the goods in question. 5/18.     Countries of routing codes Data requirements table column A1: Identification in a chronological order of the countries through which the goods are routed between the country of original departure and final destination. This comprises also the countries of original departure and of final destination of the goods. This information is to be provided to the extent known. Data Requirements table column A2: Only the country of final destination of the goods shall be provided. 5/19.     Countries of routing of the means of transport codes Data Requirements table columns F1a, F1b, F2a, F2b and F5: Identification in a chronological order of the countries through which the means of transport is routed between the country of original departure and final destination. This comprises the countries of original departure and of final destination of the means of transport. Data Requirements table column F3a, F4a and F4b: Only the country of original departure of the means of transport shall be provided. 5/20.     Countries of routing of the consignment codes Data requirements table columns A1, F1a, F1c, F2a, F2c, F3a and F5: Identification in a chronological order of the countries through which the goods are routed between the country of original departure and final destination as stipulated in the lowest House Bill of Lading, lowest House Air waybill or road/rail transport document. This comprises also the countries of original departure and of final destination of the goods. Data Requirements table column A2: Only the country of final destination of the goods shall be provided. 5/21.     Place of loading All relevant data requirements table columns used: Identification of the seaport, airport, freight terminal, rail station or other place at which the goods are loaded onto the means of transport being used for their carriage, including the country where it is located. Where available, coded information shall be provided for the identification of the location. In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available. Data Requirements table columns D1 to D3: Using the relevant code where required, enter the place, at which the goods are to be loaded onto the active means of transport on which they are to cross the frontier of the Union. Data Requirements table columns F4a and F4b: Postal consignments: this element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the economic operator. Data Requirements table column F5: This can be the place where goods were taken over according to the transport contract or the TIR customs office of departure. 5/22.     Place of unloading All relevant data requirements table columns used: Identification of the seaport, airport, freight terminal, rail station or other place at which the goods are unloaded from the means of transport having been used for their carriage, including the country where it is located. Where available, coded information shall be provided for the identification of the location. In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available. 5/23.     Location of goods All relevant data requirements table columns used: Using the relevant codes, enter the location where the goods may be examined. This location shall be precise enough to allow customs to carry out the physical control of the goods. 5/24.     Customs office of first entry code All relevant data requirements table columns used: Identification of the Customs office responsible for the formalities where the active means of transport is intended to arrive first in the Customs territory of the Union. Data Requirements table columns G1 to G3: Identification of the customs office responsible for the formalities where the active means of transport was declared in the entry summary declaration to arrive first in the Customs territory of the Union. 5/25.     Actual customs office of first entry code All relevant data requirements table columns used: Identification of the customs office responsible for the formalities where the active means of transport actually arrives first in the Customs territory of the Union. 5/26.     Customs office of presentation All relevant data requirements table column used: Using the relevant Union code, indicate the customs office where the goods are presented for the purpose of placing them under a customs procedure. 5/27.     Supervising customs office All relevant data requirements table column used: Using the relevant Union code, specify the customs office indicated in the respective authorisation to supervise the procedure. Data Requirements table column G5: This information shall take the form of the identifier of the supervising customs office competent for the temporary storage facility at the destination. 5/28.     Requested validity of the proof All relevant data requirements table column used: Indicate the requested validity of the proof of the customs status of Union goods expressed in days, in case the person requesting a proof of the customs status of Union goods wishes to set a longer period of validity than that laid down in Article 123. The justification of the request shall be provided in D.E. 2/2 Additional information. 5/29.     Date of presentation of the goods All relevant data requirements table column used: Indicate the date when the goods were presented to customs pursuant to Article 139 of the Code. 5/30.     Place of acceptance All relevant data requirements table column used: Place where the goods are taken over from the consignor by the person issuing the bill of lading. Identification of the seaport, freight terminal or other place at which the goods are taken over from the consignor, including the country where it is located. Where available, coded information shall be provided for the identification of the location. In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available. Group 6 – Goods identification 6/1.     Net mass (kg) All relevant data requirements table columns used: Enter the net mass, expressed in kilograms, of the goods concerned by the relevant declaration goods item. The net mass is the mass of the goods without any packaging. Where a net mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner: — from 0,001 to 0,499: rounding down to the nearest kg, — from 0,5 to 0,999: rounding up to the nearest kg. A net mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams). 6/2.     Supplementary units All relevant data requirements table columns used: Where necessary, enter the quantity of the item in question, expressed in the unit laid down in Union legislation, as published in TARIC. 6/3.     Gross mass (kg) – Master level transport contract All relevant data requirements table columns used: Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the master level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment. Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner: — from 0,001 to 0,499: rounding down to the nearest kg, — from 0,5 to 0,999: rounding up to the nearest kg. A gross mass of less than 1 kg should be entered as ‘0.’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams). Where possible, the economic operator can provide that weight at declaration level item. 6/4.     Gross mass (kg) – House level transport contract All relevant data requirements table columns used: Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the house level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment. Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner: — from 0,001 to 0,499: rounding down to the nearest kg, — from 0,5 to 0,999: rounding up to the nearest kg. A gross mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams). Data Requirements table columns F1a, F1c, F2a, F2c, F2d, F3a, F3b and F5: Where possible, the economic operator can provide that weight at declaration level item. 6/5.     Gross mass (kg)) All relevant data requirements table columns used: The gross mass is the weight of goods including packaging, but excluding the carrier’s equipment for the declaration. Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner: — from 0,001 to 0,499: rounding down to the nearest kg, — from 0,5 to 0,999: rounding up to the nearest kg. A gross mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams). Data requirements table columns B1 to B4, H1 to H6, I1 and I2: Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods. When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases: a) The pallet forms a separate item on the customs declaration; b) The duty rate for the item in question is based on the gross weight and/or the tariff quota for the item in question is managed in measurement unit ‘gross weight’. Data Requirements table columns A1, A2, E1, E2, G4 and G5: Where possible, the economic operator can provide that weight at declaration level item. Data Requirements table columns D1 to D3: Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods. Where the declaration comprises several goods items, which concern goods that are packed together in such a way that it is impossible to determine the gross mass of the goods pertaining to any goods item, the total gross mass needs only to be entered on header level. Where a paper-based transit declaration covers several goods items, the total gross mass needs only be entered in the first box 35, the remaining boxes 35 being left blank. Member States may extend this rule to all relevant procedures referred to in the table in Title I. 6/6.     Description of goods – Master level transport contract All relevant data requirements table columns used: It is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’ ‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission. Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods. 6/7.     Description of goods – House level transport contract All relevant data requirements table columns used: It is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’ ‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission. Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods. 6/8.     Description of goods All relevant data requirements table columns used: Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods. Data Requirements table columns A1 and A2: It is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’ ‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission. Data Requirements table columns B3, B4, C1, D1,D2, E1 and E2: It means the normal trade description. Where the commodity code is to be provided, the description must be precise enough to allow the goods to be classified. Data Requirements table columns B1, B2, H1 to H5 and I1: The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure in a public customs warehouse type I, II or III or a private customs warehouse, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification of the goods. Data Requirements table columns D3, G4, G5 and H6: It is a plain language description that is precise enough for Customs services to be able to identify the goods. 6/9.     Type of packages All relevant data requirements table columns used: Code specifying the type of package. 6/10.     Number of packages All relevant data requirements table columns used: Total number of packages based on the smallest external packing unit. This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged. This information shall not be provided where goods are in bulk. 6/11.     Shipping marks All relevant data requirements table columns used: Free form of description of the marks and numbers on transport units or packages. Data Requirements table columns A1, C1, E2, F1a, F1b, F1c, F2a, F2c, G4 and I1: This information will only be provided for packaged goods where applicable. Where goods are containerised, the container number can replace the shipping marks, which can however be provided by the economic operator where available. A UCR or the references in the transport document that allows the unambiguous identification of all packages in the consignment may replace the shipping marks. 6/12.     UN Dangerous Goods Code All relevant data requirements table columns used: The United Nations Dangerous Goods identifier (UNDG) is the serial number assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried. 6/13.     CUS code All relevant data requirements table columns used: The Customs Union and Statistics (CUS) number is the identifier assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations. The declarant may provide this code on a voluntary basis where no TARIC measure exists for the goods concerned, i.e. where providing this code would represent a lesser burden than a full textual description of the product. Table columns B1 and H1: Where the goods concerned are subject to a TARIC measure in relation with a CUS code, the code CUS shall be provided. 6/14.     Commodity code — Combined Nomenclature code Data Requirements table columns B1 to B4, C1, H1 to H6 and I1: Enter the Combined Nomenclature code number corresponding to the item in question. Data Requirements table columns A1 and A2: The Harmonised System nomenclature code with at least the first four digits shall be used. Data Requirements table columns D1 to D3 and E1: The Combined Nomenclature code with at least the first four and up to eight digits shall be used according to Title I, Chapter 3, Section 1 of this Annex. In the case of Union transit procedure, 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. The commodity code may be expanded to eight digits for national use. However, where Union legislation so requires, the Combined Nomenclature heading shall be used. Data Requirements table column E2: Code number corresponding to the item in question. If provided, this information shall take the form of the six-digit Harmonised System nomenclature code. The trader may provide the eight-digit Combined Nomenclature code. Where the goods description and the Commodity code are both available, the Commodity code will be preferably used. Data Requirements table columns F1a, F1b, F1c and F5: Enter the six-digit Harmonised System nomenclature code of the goods declared. In case of combined transportation, enter the six-digit Harmonised System Nomenclature code of the goods transported by the passive means of transport. Data Requirements table columns F2a, F2c, F2d, F3a, F3b, F4a, F4c, G4 and G5: Enter the six-digit Harmonised System nomenclature code of the goods declared. This information shall not be required for the goods of a non-commercial nature. 6/15.     Commodity code — TARIC code All relevant used data requirements table columns: Enter the TARIC subheading corresponding to the item in question. 6/16.     Commodity code — TARIC additional codes All relevant used data requirements table columns: Enter the TARIC additional codes corresponding to the item in question. 6/17.     Commodity code — National additional codes Data Requirements table columns B1, B2 and B3: Enter the codes adopted by the Member State concerned, corresponding to the item in question. Data Requirements table columns H1 and H2 to H5: Enter the code number corresponding to the item in question. 6/18.     Total packages All relevant used data requirements table columns: Enter in figures the total number of packages making up the consignment in question. 6/19.     Type of goods All relevant used data requirements table columns: Item nature of transaction, coded. Group 7 – Transport information (modes, means and equipment) 7/1.     Transhipments All relevant data requirements table column used: The first three lines of this box are to be completed by the carrier where, during the operation in question, the goods are transhipped from one means of transport to another or from one container to another. The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member State in whose territory the transhipment is to be made. Where those authorities consider that the transit operation may continue in the normal way, they shall, once they have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration. — Other incidents: Use box 56 of the paper-based customs declaration. Table column D3: Enter the following information when the goods are transhipped partially or totally from one means of transport to another, or from one container to another: — Country and place of transhipment according to the specifications defined for data elements 3/1 Exporter and 5/23 Location of goods, — Identity and nationality of new means of transport according to the specifications defined for D.E. 7/7 Identity of means of transport at departure and D.E. 7/8 Nationality of means of transport at departure, — Indicator whether the consignment is containerized or not following the coding list for D.E. 7/2 Container. 7/2.     Container Table columns B1, B2, B3, D1, D2 and E1: Enter the presumed situation when crossing the external frontier of the Union, based on the information available at the time of completion of the export or transit formalities, or the submission of the request for the proof of the customs status of Union goods, using the relevant Union code. Table columns H1 and H2 to H4: Enter the situation when crossing the external frontier of the Union using the relevant Union code. 7/3.     Conveyance reference number All relevant used data requirements table columns: Identification of the journey of the means of transport, for example voyage number, flight number, trip number, if applicable. For maritime and air transport, in situations where the operator of the vessel or the aircraft transports goods under a vessel-sharing, code-sharing or similar contracting agreement with partners, the partners’ voyage or flight numbers shall be used. 7/4.     Mode of transport at the border Data Requirements table columns B1, B2, B3 D1 and D2: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Union. Data Requirements table columns B4: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the fiscal territory concerned. Data Requirements table columns F1a to F1c, F2a to F2c, F3a, F4a, F4b, F5, G1 and G2: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Union. In case of combined transportation the rules set out for D.E. 7/14 Identity of active means of transport crossing the border and D.E. 7/15 Nationality of active means of transport crossing the border shall apply. Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared. Data Requirements table columns H1 to H4: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union. Data Requirements table column H5: Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the fiscal territory concerned. 7/5.     Inland mode of transport Data Requirements table columns B1, B2, B3 and D1: Using the relevant Union code, enter the mode of transport upon departure. Data Requirements table columns H1 and H2 to H5: Using the relevant Union code, enter the mode of transport upon arrival. 7/6.     Identification of actual means of transport crossing the border All relevant data requirements table columns used: This information shall take the form of the IMO ship identification number or the IATA flight number for sea or air transport respectively. For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the codeshare partners’ flight numbers shall be used. 7/7.     Identity of means of transport at departure Data Requirements table columns B1 and B2: Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities (or that of the vehicle propelling the others if there are several means of transport). If a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer together with the nationality of the tractor. Depending on the means of transport concerned, the following details concerning identity may be entered: Means of transport Method of identification Sea and inland waterway transport Air transport Road transport Rail transport Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle registration number Wagon number Data Requirements table columns D1 to D3: This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns B1 and B2. Where goods are transported by way of a trailer and a tractor, enter registration numbers of both trailer and tractor. Where the registration number of the tractor is not known, enter the trailer registration number. 7/8.     Nationality of means of transport at departure All relevant data requirements table columns used: Enter the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) on which the goods are directly loaded at the time of transit formalities, in the form of the relevant Union code. If a tractor and trailer of different nationalities are used, enter the nationality of the tractor. Where goods are transported by way of a trailer and a tractor, enter the nationality of both trailer and tractor. Where the nationality of the tractor is not known, enter the nationality of the trailer. 7/9.     Identity of means of transport on arrival Data Requirements table columns H1 and H3 to H5: Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer. Depending on the means of transport concerned, the following details concerning identity may be entered: Means of transport Method of identification Sea and inland waterway transport Air transport Road transport Rail transport Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle registration number Wagon number Data Requirements table columns G4 and G5: This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns H1 and H3 to H5. 7/10.     Container identification number All relevant data requirements table columns used: Marks (letters and/or numbers) which identify the transport container. For modes of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers. In the air mode, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers. In the context of this data element, the swap bodies and semi-trailers used for road and rail transport shall be considered as containers. If applicable, for containers covered by the standard ISO 6346 , the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) shall also be provided in addition to the container identification number. For swap bodies and semi-trailers the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard shall be used. 7/11.     Container size and type identification All relevant data requirements table columns used: Coded information specifying the characteristics, i.e. size and type of the transport equipment (container). 7/12.     Container packed status All relevant data requirements table columns used: Coded information specifying how full a piece of transport equipment (container) is. 7/13.     Container supplier type code All relevant data requirements table columns used: Code identifying the type of party that is the supplier of the transport equipment (container). 7/14.     Identity of active means of transport crossing the border All relevant data requirements table columns used: Enter the identity of the active means of transport crossing the Union’s external frontier. Data Requirements table columns B1, B3 and D1: In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor. Depending on the means of transport concerned, the following details concerning identity shall be entered: Means of transport Method of identification Sea and inland waterway transport Air transport Road transport Rail transport Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle registration number Wagon number Data Requirements table columns E2, F1a to F1c, F2a, F2b, F4a, F4b and F5: The definitions provided for regarding D.E. 7/7 Identity of means of transport at departure shall be used. Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared. Data Requirements table column G1 and G3: This information shall take the form of the IMO ship identification number, the ENI code or the IATA flight number for sea, inland waterways or air transport respectively, as provided on the entry summary declaration lodged previously in relation with the goods concerned. For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the codeshare partners’ flight numbers shall be used. Data Requirements table column G2: This information shall take the form of the IMO ship identification number or the IATA flight number for sea or air transport respectively, as provided on the entry summary declaration lodged previously in relation with the goods concerned. For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the codeshare partners’ flight numbers shall be used. 7/15.     Nationality of active means of transport crossing the border Data Requirements table columns B1, B2, D1 and H1, H3 to H5: Using the relevant Union code, enter the nationality of the active means of transport crossing the Union’s external frontier. In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor. Data Requirements table columns F1a, F1b, F2a, F2b, F4a, F4b and F5: The relevant codes shall be used for nationality where this information is not yet included in the identity. 7/16.     Identity of passive means of transport crossing the border All relevant data requirements table columns used: In the case of combined transportation, enter the identity of the passive means of transport that is being transported by the active means of transport provided in D.E. 7/14 Identity of active means of transport crossing the border. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry. Depending on the means of transport concerned, the following details concerning identity shall be entered: Means of transport Method of identification Sea and inland waterway transport Air transport Road transport Rail transport Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle and/or trailer registration number Wagon number 7/17.     Nationality of passive means of transport crossing the border All relevant data requirements table columns used: Using the relevant Union code, enter the nationality of the passive means of transport being transported by the active means of transport crossing the Union’s external frontier. In the case of combined transportation, enter the nationality of the passive means of transport, by using the relevant Union code. The passive means of transport is the one being transported by the active means of transport crossing the Union’s external border as provided in D.E. 7/14 Identity of active means of transport crossing the border. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry. This data element shall be used where the information on the nationality is not yet included in the identity. 7/18.     Seal number Data Requirements table columns A1, F1a to F1c, F5, G4 and G5: The identification numbers of the seals affixed to the transport equipment, where applicable. Data Requirements table columns D1 to D3: The information shall be provided, if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a holder of the transit procedure is granted the use of seals of a special type. 7/19.     Other incidents during carriage All relevant data requirements table column used: Box to be completed in accordance with existing obligations under the Union transit procedure. In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number of the new tractor. In such cases endorsement by the competent authorities is not necessary. Table column D3: Enter a description of incidents during carriage. 7/20.     Receptacle identification numbers All relevant data requirements table columns used: A receptacle is a loading unit to carry mail items. Data Requirements table columns F4a, F4b and F4d: Enter the receptacle identification numbers that make up the consolidated consignment assigned by a postal operator. Group 8 –Other data elements (statistical data, guarantees, tariff related data) 8/1.     Quota order number All relevant data requirements table columns used: Enter the order number of the tariff quota for which the declarant is applying. 8/2.     Guarantee type All relevant data requirements table columns used: Using the relevant Union codes, enter the type of guarantee used for the operation. 8/3.     Guarantee reference All relevant data requirements table columns used: Enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee. Data Requirements table columns D1 and D2: Enter the amount of the guarantee to be used for the operation, except for goods carried by rail. 8/4.     Guarantee not valid in All relevant data requirements table columns used: Where a guarantee is not valid for all the common transit countries, add after ‘Not valid for’ the relevant codes for the common transit country or countries concerned. 8/5.     Nature of transaction All relevant data requirements table columns used: Using the relevant Union codes and headings, enter the type of transaction concerned. 8/6.     Statistical value All relevant data requirements table columns used: Enter the statistical value expressed in the currency unit the code for which may appear in D.E. 4/12 Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the export/import formalities are completed, in accordance with the Union provisions in force. 8/7.     Writing-off All relevant data requirements table columns used: Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the import/export licences and certificates. Such details shall include the reference to the authority issuing the licence or certificate concerned, the period of validity of the licence or certificate concerned, the writing-off quantity and the respective measurement unit. ( 1 )   The preloading minimum data corresponds to the CN23 data.