Records
Article 178
1. The records referred to in Article 214(1) of the Code shall contain the following: (a) where appropriate, the reference to the authorisation required for placing the goods under a special procedure; (b) the MRN or, where it does not exist, any other number or code identifying the customs declarations by means of which the goods are placed under the special procedure and, where the procedure has been discharged in accordance with Article 215(1) of the Code, information about the manner in which the procedure was discharged; (c) data that unequivocally allows the identification of customs documents other than customs declarations, of any other documents relevant to the placing of goods under a special procedure and of any other documents relevant to the corresponding discharge of the procedure; (d) particulars of marks, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods; (e) location of goods and information about any movement thereof; (f) customs status of goods; (g) particulars of usual forms of handling and, where applicable, the new tariff classification resulting from those usual forms of handling; (h) particulars of temporary admission or end-use; (i) particulars of inward or outward processing including information about the nature of the processing; (j) where Article 86(1) of the Code applies, the costs for storage or usual forms of handling; (k) the rate of yield or its method of calculation, where appropriate; (l) particulars enabling customs supervision and controls of the use of equivalent goods in accordance with Article 223 of the Code; (m) where accounting segregation is required, information about type of goods, customs status and, where appropriate, origin of the goods; (n) in the cases of temporary admission referred to in Article 238, the particulars required by that Article; (o) in the cases of inward processing referred to in Article 241, the particulars required by that Article; (p) where appropriate, particulars of any transfer of rights and obligations in accordance with Article 218 of the Code; (q) where the records are not part of the main accounts for customs purposes, a reference to those main accounts for customs purposes; (r) additional information for special cases, at the request of the customs authorities for justified reasons. 2. In the case of free zones, the records shall, in addition to the information provided for in paragraph 1, contain the following: (a) particulars identifying the transport documents for the goods entering or leaving the free zones; (b) particulars concerning the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duty or measures laid down under the common agricultural or commercial policies in accordance with Article 247(2) of the Code. 3. The customs authorities may waive the requirement for some of the information provided for in paragraphs 1 and 2, where this does not adversely affect the customs supervision and controls of the use of a special procedure. 4. In the case of temporary admission, records shall be kept only if required by the customs authorities.