Commission Implementing Regulation (EU) 2015/2447 ANNEX B

ANNEX BSupplementary provisions

ANNEX B FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS INTRODUCTORY NOTES 1. The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for declarations notifications and proof of the customs status of Union goods as provided for in Annex B to Delegated Regulation (EU) 2015/2446. 2. The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to declarations, notifications and proof of the customs status of Union goods made by using an electronic data processing technique as well as to paper-based declarations, notifications and proof of the customs status of Union goods. 3. Title I includes the formats of the data elements. 4. Whenever the information in a declaration, notification or proof of the customs status of Union goods dealt with in Annex B to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied. 5. The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:   a alphabetic   n numeric   an alphanumeric The number following the code indicates the admissible data length. The following applies. The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point. Examples of field lengths and formats: a1 1 alphabetic character, fixed length n2 2 numeric characters, fixed length an3 3 alphanumeric characters, fixed length a..4 up to 4 alphabetic characters n..5 up to 5 numeric characters an..6 up to 6 alphanumeric characters n..7,2 up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float. 6. The cardinality at header level included in the table in Title I of this Annex indicates how many times the data element may be used at header level within a declaration, notification or proof of the customs status of Union goods. 7. The cardinality at item level included in the table in Title I of this Annex indicates how many times the data element may be repeated in relation with the declaration item concerned. 8. National codes can be used by Member States for data elements 1/11 Additional procedure, 2/2 Additional information, 2/3 Documents produced, certificates and authorisations, additional references, 4/3 Calculation of taxes (Tax type), 4/4 Calculation of taxes (Tax base), 6/17 Commodity code (national additional codes) and 8/7 Writing-off. Member States shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes. TITLE I Formats and cardinality of the common data requirements for declarations and notifications D.E. order number D.E. name D.E. format (Type/length) Code-list in Title II (Y/N) Header level cardinality Item level cardinality Notes 1/1 Declaration type a2 Y 1x     1/2 Additional declaration type a1 Y 1x     1/3 Transit declaration/ Proof of customs status type an..5 Y 1x 1x   1/4 Forms n..4 N 1x     1/5 Loading lists n..5 N 1x     1/6 Goods item number n..5 N   1x   1/7 Specific circumstance indicator an3 Y 1x     1/8 Signature/ authentication an..35 N 1x     1/9 Total number of items n..5 N 1x     1/10 Procedure Requested procedure code: an2 + Previous procedure code: an2 Y   1x   1/11 Additional procedure Union codes: a1 + an2 OR National codes: n1 + an2 Y   99x The Union codes are further specified in Title II 2/1 Simplified declaration/Previous documents Document category: a1+ Previous document type: an ..3 + Previous document reference: an ..35+ Goods item identifier: n..5 Y 9999x 99x   2/2 Additional information Coded version (Union codes): n1 + an4 OR (national codes) : a1 +an4 OR Free text description : an..512 Y   99x The Union codes are further specified in Title II 2/3 Documents produced, certificates and authorisations, additional references Document type (Union codes): a1+ an3 OR (national codes) : n1+an3 + Document identifier : an..35 Y 1x 99x   2/4 Reference number/UCR an..35 N 1x 1x This data element may take the form of WCO (ISO 15459) codes or equivalent. 2/5 LRN an..22 N 1x     2/6 Deferred payment an..35 N 1x     2/7 Identification of warehouse Warehouse type : a1 + Warehouse identifier : an..35 Y 1x     3/1 Exporter Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N 1x 1x Country code: The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories  ( 1 ) . The Commission regularly publishes regulations updating the list of country codes. In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of exporters in accordance with the notes described for D.E. 3/1 Exporter in Title II of Annex B to Delegated Regulation (EU) 2015/2446. 3/2 Exporter identification n o an..17 N 1x 1x The structure of the EORI number is defined in Title II. The structure of a third country unique identification number recognised by the Union is defined in Title II. 3/3 Consignor — Master level transport contract Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. 3/4 Consignor identification n o — Master level transport contract an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 3/2 Exporter identification n o . 3/5 Consignor — House level transport contract Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. 3/6 Consignor identification n o — House level transport contract an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o —. 3/7 Consignor Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/8 Consignor identification n o an..17 N 1x 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/9 Consignee Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of consignees in accordance with the notes described for D.E. 3/9 Consignee in Title II of Annex B to Delegated Regulation (EU) 2015/2446. 3/10 Consignee identification n o an..17 N 1x 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 3/2 Exporter identification n o . 3/11 Consignee — Master level transport contract Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35+ Phone number: an..50 N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. 3/12 Consignee identification n o — Master level transport contract an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/13 Consignee — House level transport contract Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. 3/14 Consignee identification n o — House level transport contract an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/15 Importer Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. 3/16 Importer identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/17 Declarant Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. 3/18 Declarant identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o 3/19 Representative Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. 3/20 Representative identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o 3/21 Representative status code n1 Y 1x     3/22 Holder of the transit procedure Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. 3/23 Holder of the transit procedure identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o 3/24 Seller Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/25 Seller identification n o an..17 N 1x 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/26 Buyer Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/27 Buyer identification n o an..17 N 1x 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/28 Person notifying the arrival identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/29 Person notifying the diversion identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/30 Person presenting the goods to customs identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/31 Carrier Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. 3/32 Carrier identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/33 Notify party — Master level transport contract Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/34 Notify party identification n o — Master level transport contract an..17 N 1x 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/35 Notify party — House level transport contract Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 3/36 Notify party identification n o — House level transport contract an..17 N 1x 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/37 Additional supply chain actor(s) identification n o Role code: a..3 + Identifier: an..17 Y 99x 99x The role codes for the additional supply chain actors are defined in Title II. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/38 Person submitting the additional ENS particulars identification n o an..17 N 1x 1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/39 Holder of the authorisation identification n o Authorisation type code: an..4 + Identifier: an..17 N 99x   The codes defined in Annex A for D.E. 1/1 Application/ Decision code type shall be used for the authorisation type code. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/40 Additional fiscal references identification n o Role code: an3 + VAT identification number: an..17 Y 99x 99x The role codes for the additional fiscal references are defined in Title II. 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 an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/42 Person lodging the customs goods manifest identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/43 Person requesting a proof of the customs status of Union goods identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 3/44 Person notifying the arrival of goods following movement under temporary storage identification n o an..17 N 1x   The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification n o . 4/1 Delivery terms Coded version: INCOTERM code: a3 + UN/LOCODE: an..17 OR Free text description: INCOTERM code: a3 + Country code: a2 + Location name: an..35 Y 1x   The codes and headings describing the commercial contract are defined in Title II. The code provided for the description of the location shall adhere to the pattern of UN/LOCODE. If no UN/LOCODE is available for the location, use the country code as provided for D.E. 3/1 Exporter followed by the name of the location. 4/2 Transport charges method of payment a1 Y 1x 1x   4/3 Calculation of taxes — Tax type Union codes: a1 + n2 OR National codes: n1 + an2 Y   99x The Union codes are further specified in Title II 4/4 Calculation of taxes — Tax base Measurement unit and qualifier, if applicable: an..6 + Quantity: n..16,6 N   99x The measurement units and qualifiers defined in TARIC should be used. In such case, the format of the measurement units and qualifiers will be an..6, but will never have n..6 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers can be used. Their format will be n..6. 4/5 Calculation of taxes — Tax rate n..17,3 N   99x   4/6 Calculation of taxes — Payable tax amount n..16,2 N   99x   4/7 Calculation of taxes — Total n..16,2 N   1x   4/8 Calculation of taxes — Method of payment a1 Y   99x   4/9 Additions and deductions Code: a2 + Amount: n..16,2 Y 99x 99x   4/10 Invoice currency a3 N 1x   The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. 4/11 Total amount invoiced n..16,2 N 1x     4/12 Internal currency unit a3 N 1x   The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. 4/13 Valuation indicators an4 Y   1x   4/14 Item price/amount n..16,2 N   1x   4/15 Exchange rate n..12,5 N 1x     4/16 Valuation method n1 Y   1x   4/17 Preference n3 (n1+n2) Y   1x The Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes. 4/18 Postal value Currency code: a3 + Value: n..16,2 N   1x The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. 4/19 Postal charges Currency code: a3 + Amount: n..16,2 N 1x   The ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. 5/1 Estimated date and time of arrival at first place of arrival in the Customs territory of the Union Date and time: an..15 (yyyymmddhhmmzzz) N 1x   yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone 5/2 Estimated date and time of arrival at the port of unloading Date and time: an..15 (yyyymmddhhmmzzz) N 1x 1x yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone 5/3 Actual date and time of arrival in the customs territory of the Union an..15 (yyyymmddhhmmzzz) N 1x   yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone 5/4 Declaration date n8 (yyyymmdd) N 1x     5/5 Declaration place an..35 N 1x     5/6 Office of destination (and country) an8 N 1x   The structure of the customs office identifier is defined in Title II. 5/7 Intended offices of transit (and country) an8 N 9x   The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/8 Country of destination code a2 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 5/9 Region of destination code an..9 N 1x 1x Codes are defined by the Member State concerned. 5/10 Place of delivery code — Master level transport contract UN/LOCODE: an..17 OR Country code: a2 + Postcode: an..9 N 1x   Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of delivery is not coded according to the UN/LOCODE, the country code as defined for D.E. 3/1 Exporter shall be used. 5/11 Place of delivery code — House level transport contract UN/LOCODE: an..17 OR Country code: a2 + Postcode: an..9 N 1x   Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of delivery is not coded according to the UN/LOCODE, the country code as defined for D.E. 3/1 Exporter shall be used. 5/12 Customs office of exit an8 N 1x   The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/13 Subsequent customs office(-s) of entry an8 N 99x   The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/14 Country of dispatch/export code a2 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 5/15 Country of origin code a2 N   1x The country code as defined for D.E. 3/1 Exporter shall be used. 5/16 Country of preferential origin code an..4 N   1x The country code as for D.E. 3/1 Exporter shall be used. Where the proof of origin refers to a group of countries use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87. 5/17 Region of origin code an..9 N   1x Codes are defined by the Member State concerned. 5/18 Countries of routing codes a2 N 99x   The country code as defined for D.E. 3/1 Exporter shall be used. 5/19 Countries of routing of the means of transport codes a2 N 99x   The country code as defined for D.E. 3/1 Exporter shall be used. 5/20 Countries of routing of the consignment codes a2 N 99x 99x The country code as for D.E. 3/1 Exporter shall be used. 5/21 Place of loading Coded: an..17 OR Free text description: a2 (country code) + an..35 (location) N 1x   Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of loading is not coded according to the UN/LOCODE, the country where the place of loading is located is identified by the code as defined for D.E3/1 Exporter. 5/22 Place of unloading Coded: an..17 OR Free text description: a2 (country code) + an..35 (location) N 1x 1x Where the place of unloading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the code as defined for D.E. 3/1 Exporter. 5/23 Location of goods Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location: an..35 + Additional identifier: n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35 Y 1x   The structure of the code is defined in Title II. 5/24 Customs office of first entry code an8 N 1x   The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/25 Actual customs office of first entry code an8 N 1x   The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/26 Customs office of presentation an8 N 1x   The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/27 Supervising customs office an8 N 1x   The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/28 Requested period of validity of the proof n..3 N 1x     5/29 Date of presentation of the goods n8 (yyyymmdd) N 1x 1x   5/30 Place of acceptance Coded: an..17 OR Free text description: a2 (country code) + an..35 (location) N 1x 1x Where the place of unloading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the code as defined for D.E. 3/1 Exporter. 6/1 Net mass (kg) n..16,6 N   1x   6/2 Supplementary units n..16,6 N   1x   6/3 Gross mass (kg) — Master level transport contract n..16,6 N 1x 1x   6/4 Gross mass (kg) — House level transport contract n..16,6 N 1x 1x   6/5 Gross mass (kg) n..16,6 N 1x 1x   6/6 Description of goods — Master level transport contract an..512 N   1x   6/7 Description of goods — House level transport contract an..512 N   1x   6/8 Description of goods an..512 N   1x   6/9 Type of packages an..2 N   99x The code-list corresponds to the latest version of UN/ECE Recommendations 21 6/10 Number of packages n..8 N   99x   6/11 Shipping marks an..512 N   99x   6/12 UN Dangerous Goods code an..4 N   99x 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 an8 N   1x Code assigned within the European Customs Inventory of Chemical Substances (ECICS). 6/14 Commodity code — Combined nomenclature code an..8 N   1x   6/15 Commodity code — TARIC code an2 N   1x To be completed in accordance with the TARIC code (two characters for the application of specific Union measures in respect of formalities to be completed at destination). 6/16 Commodity code — TARIC additional code(s) an4 N   99x To be completed in accordance with the TARIC codes (additional codes). 6/17 Commodity code — National additional code(s) an..4 N   99x Codes to be adopted by the Member States concerned. 6/18 Total packages n..8 N 1x     6/19 Type of goods a1 N   1x UPU code-list 116 shall be used 7/1 Transhipments Place of transhipment: Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location: an..35 + Additional identifier: n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35 + Identity of new means of transport Type of identification: n2 + Identification number: an..35 + Nationality of new means of transport: a2 + I ndicator whether the consignment is containerised or not: n1 N 1x   The country code as defined for D.E. 3/1 Exporter shall be used. The place of transhipment shall follow the structure of D.E. 5/23 Location of goods. The identity of means of transport shall follow the structure of D.E. 7/7 Identity of means of transport at departure. The nationality of means of transport shall follow the structure of D.E. 7/8 Nationality of means of transport at departure. For the indicator whether the goods are containerised, the codes provided for D.E. 7/2 Container in Title II shall be used. 7/2 Container n1 Y 1x     7/3 Conveyance reference number an..17 N 9x     7/4 Mode of transport at the border n1 Y 1x     7/5 Inland mode of transport n1 N 1x   The codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used. 7/6 Identification of actual means of transport crossing the border Type of identification: n2 + Identification number: an..35 Y 1x     7/7 Identity of means of transport at departure Type of identification: n2 + Identification number: an..35 Y 1x 1x   7/8 Nationality of means of transport at departure a2 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 7/9 Identity of means of transport on arrival Type of identification: n2 + Identification number: an..35 N 1x   The codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. 7/10 Container identification number an..17 N 9999x 9999x   7/11 Container size and type an..10 Y 99x 99x   7/12 Container packed status an..3 Y 99x 99x   7/13 Equipment supplier type an..3 Y 99x 99x   7/14 Identity of active means of transport crossing the border Type of identification: n2 + Identification number: an..35 N 1x 1x The codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. 7/15 Nationality of active means of transport crossing the border a2 N 1x 1x The country code as defined for D.E. 3/1 Exporter shall be used. 7/16 Identity of passive means of transport crossing the border Type of identification: n2 + Identification number: an..35 N 999x 999x The codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. 7/17 Nationality of passive means of transport crossing the border a2 N 999x 999x The country code as defined for D.E. 3/1 Exporter shall be used. 7/18 Seal number Number of seals : n..4 + Seal identifier : an..20 N 1x 9999x 1x 9999x   7/19 Other incidents during carriage an..512 N 1x     7/20 Receptacle identification number an..35 N 1x     8/1 Quota order number an6 N   1x   8/2 Guarantee type Guarantee type : an 1 Y 9x     8/3 Guarantee reference GRN : an..24 OR Other guarantee reference : an..35 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where Article 89(2) first subparagraph of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 N 99x   The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 8/4 Guarantee not valid in a2 N 99x   The country code as defined for D.E. 3/1 Exporter shall be used. 8/5 Nature of transaction n..2 N 1x 1x The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010  ( 2 ) shall be used. Where paper-based customs declarations are used, this digit will be entered in the left-hand side of box 24. Member States may also provide for a second digit from the list in column B of that table to be collected. Where paper-based customs declarations are used, the second digit must be entered in the right-hand side of box 24. 8/6 Statistical value n..16,2 N   1x   8/7 Writing-off Document type (Union codes): a1+an3 OR (national codes) : n1+an3 + Document identifier : an..35 + Issuing authority name: an..70 + Date of validity: an8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: an..16,6 N   99x The measurement units defined in TARIC shall be used. TITLE II Codes in relation with the common data requirements for declarations and notifications CODES 1.   INTRODUCTION This Title contains the codes to be used on standard electronic and paper-based declarations and notifications. 2.   CODES 1/1.    Declaration type EX : For trade with countries and territories situated outside of the customs territory of the Union other than the EFTA countries. For placing goods under a customs procedure referred to in columns B1, B2 and C1 and for re-export referred to in column B1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. IM : For trade with countries and territories situated outside of the customs territory of the Union other than the EFTA countries. For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. For placing non-Union goods under a customs procedure in the context of trade between Member States. CO : — Union goods subject to specific measures during the transitional period following the accession of new Member States — Placing of Union goods under the customs warehousing procedure referred to in column B3 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds. — Union goods in the context of trade between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC  ( 3 ) or Council Directive 2008/118/EC  ( 4 ) are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply as referred to in columns B4 and H5 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. 1/2.    Additional Declaration type A for a standard customs declaration (under Article 162 of the Code) B for a simplified declaration on occasional basis (under Article 166(1) of the Code C for a simplified customs declaration with regular use (under Article 166(2) of the Code) D For lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code. E For lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code. F For lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code. X for a supplementary declaration of simplified declarations covered by B and E Y for a supplementary declaration of simplified declarations covered by C and F Z for a supplementary declaration under the procedure covered under Article 182 of the Code 1/3.    Transit Declaration/Proof of customs status type Codes to be used in the context of transit C Union goods not placed under a transit procedure T Mixed consignments comprising both goods which are to be placed under the external Union transit procedure and goods which are to be placed under the internal Union transit procedure, covered by Article 294 of this Regulation. T1 Goods placed under the external Union transit procedure. T2 Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) applies. T2F Goods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446 T2SM Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992. TD Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4)(e) of the Code X Union goods to be exported, not placed under a transit procedure in the context of the application of Article 233(4)(e) Codes to be used in the context of proof of the customs status of Union goods T2L Proof establishing the customs status of Union goods T2LF Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories. T2LSM Proof establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992. Codes to be used in the context of customs goods manifest N All goods which are not falling under the situations described under codes T2L and T2LF T2L Proof establishing the customs status of Union goods T2LF Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories. 1/7.    Specific circumstance indicator The following codes shall be used: Code Description Dataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 A20 Express consignments in the context of exit summary declarations A2 F10 Sea and inland waterways — Complete dataset — Straight bill of lading containing the necessary information from consignee F1a = F1b+F1d F11 Sea and inland waterways — Complete dataset — Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading F1a = F1b + F1c + F1d F12 Sea and inland waterways — Partial dataset — Master bill of lading only F1b F13 Sea and inland waterways — Partial dataset — Straight bill of lading only F1b F14 Sea and inland waterways — Partial dataset — House bill of lading only F1c F15 Sea and inland waterways — Partial dataset — House bill of lading with the necessary information from consignee F1c + F1d F16 Sea and inland waterways — Partial dataset — Necessary information required to be provided by consignee at the lowest level of transport contract (straight bill or the lowest house bill of lading) F1d F20 Air cargo (general) — Complete dataset lodged pre-loading F2a F21 Air cargo (general) — Partial dataset — Master air waybill lodged pre-arrival F2b F22 Air cargo (general) — Partial dataset — House air waybill lodged pre-arrival F2c F23 Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 without master air waybill reference number Part of F2d F24 Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 with master air waybill reference number F2d F25 Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 Part of F2d complementing the message with specific circumstance indicator F23 F26 Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 and containing additional house air waybill information F2c + F2d F27 Air cargo (general) — Complete dataset lodged pre-arrival F2a F30 Express consignments — Complete dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 F3a by air mode F31 Express consignments — Complete dataset in accordance with the time-limits applicable for the mode of transport concerned F3a by other than air mode F32 Express consignments — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 F3b F40 Postal consignments — Complete dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 F4a by air mode F41 Postal consignments — Complete dataset in accordance with the time-limits applicable for the mode of transport concerned (other than the air) F4a by other than air mode F42 Postal consignments — Partial dataset — Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned F4b F43 Postal consignments — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 F4c F44 Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 F4d F50 Road mode of transport F5 F51 Rail mode of transport F5 1/10.    Procedure The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below. ‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested. It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use. For example : re-export of goods imported under inward processing and subsequently placed under customs warehousing = 3151 (not 3171). (First operation = 5100; second operation = 7151: third operation re-export = 3151). Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export. For example : entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121). The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure. For example : 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State. List of procedures for coding purposes Two of these basic elements must be combined to produce a four-digit code. 00 This code is used to indicate that there is no previous procedure (a) 01 Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply. Release for Free circulation of goods simultaneously redispatched in the context of trade between the European Union and the countries with which it has formed a customs union (goods that fall under a Customs Union Agreement). Examples : Non-Union goods arriving from a third country, released for free circulation in France and sent on to the Channel Islands. Non-Union goods arriving from a third country, released for free circulation in Spain and sent on to Andorra. 07 Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid. Explanation : This code is to be used where the goods are released for free circulation but where VAT and excise duties have not been paid. Examples : Imported raw sugar is released for free circulation but VAT has not been paid. While the goods are placed in a warehouse or approved area other than customs warehouse, payment of the VAT is suspended. Imported mineral oils are released for free circulation and no VAT has been paid. While the goods are stored in a tax warehouse, payment of VAT and excise duties is suspended. 10 Permanent export. Example : Normal export of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC or Directive 2008/118/EC do not apply. 11 Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing. Explanation : Prior export (EX-IM) in accordance with Art. 223(2)c) of the Code. Example : Export of cigarettes manufactured from Union tobacco leaves before placing of non-Union tobacco leaves under inward processing. 21 Temporary export under the outward processing procedure, if not covered by code 22. Example : Outward processing procedure under Articles 259 to 262 of the Code. The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Council Regulation (EC) No 3036/94  ( 5 ) ) is not covered by this code. 22 Temporary export other than that referred to under code 21 and 23. This code covers the following situations: — The simultaneous application to textile products of the outward processing procedure and the economic outward processing procedure (Regulation (EC) No 3036/94) — Temporary export of goods from the Union for repair, processing, adaptation, making up or re-working where no customs duties will be due at re-importation. 23 Temporary export for return in the unaltered state. Example : Temporary export for exhibitions of articles such as samples, professional equipment, etc. 31 Re-export. Explanation : Re-export of non-Union goods following a special procedure. Example : Goods are placed under customs warehousing and subsequently declared for re-export. 40 Simultaneous release for free circulation and home use of goods. Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union. Entry for home use of goods in the context of trade referred to in Article 1(3) of the Code. Examples: — Goods coming from Japan with payment of customs duty, VAT and when applicable excise duties. — Goods coming from Andorra and entered for home use in Germany — Goods arriving from Martinique and entered for home use in Belgium. 42 Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise-duty suspension. Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension. Explanation : Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by intra-Union supply or transfer of the goods to another Member State. In that case the VAT and, where applicable, the excise duty will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification n o . Examples : Non-Union goods are released for free circulation in one Member State and are the subject of a VAT-exempt supply to another Member State. The VAT formalities are dealt with by a customs agent who is a tax representative using the intra-Union VAT system. Non-Union goods subject to excise duties imported from a third country, which are released for free circulation and are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of importation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC. 43 Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States. Example : Release for free circulation of agricultural products subject, during a special transitional period following the accession of new Member States, to a special customs procedure or special measures between the new Member States and the rest of the Union. 44 End-use Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use. Example : Release for free circulation of non-Union engines for integration into a civil aircraft built in the European Union. Non-union goods for integration in certain categories of ships, boats and other vessels and for drilling or production platforms 45 Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses. Explanation : This code is to be used for goods which are subjected to both VAT and excise duties and where only one of these categories of taxes are paid when the goods are released for free circulation. Examples : Non-Union cigarettes are released for free circulation and VAT has been paid. While the goods are in the tax warehouse, the payment of excise duties is suspended. Excise goods imported from a third country or from a third territory referred to in Article 5(3) of Directive 2008/118/EC are released for free circulation. The release for free circulation is immediately followed by a movement under excise duty suspension initiated by a registered consignor at the place of importation, in accordance with Article 17(1)(b) of Directive 2008/118/EC, to a tax warehouse in the same Member State. 46 Import of processed products obtained from equivalent goods under the outward-processing procedure before exportation of goods they are replacing. Explanation : Prior import in accordance with Article 223(2)d) of the Code. Example : Import of tables manufactured from non-Union wood before placing Union wood under outward processing. 48 Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods. Explanation : Standard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code. 51 Placing goods under inward processing procedure. Explanation : Inward processing in accordance with Article 256 of the Code. 53 Placing of goods under temporary admission. Explanation : Placing of non-Union goods intended for re-export under the temporary admission procedure. May be used in the customs territory of the Union, with total or partial relief from import duties in accordance with article 250 of the Code. Example : Temporary admission, e.g. for an exhibition. 54 Inward processing in another Member State (without their being released for free circulation in that Member State) (a). Explanation : This code is used to record the operation for the purposes of statistics on intra-Union trade. Example : Non-Union goods are placed under inward processing in Belgium (5100). After undergoing inward processing, they are dispatched to Germany for release for free circulation (4054) or further processing (5154). 61 Re-importation with simultaneous release for free circulation and home use of goods. Explanation : Goods re-imported from a third country with payment of the customs duties and VAT. 63 Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension. Explanation : Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the reimportation is followed by intra-Union supply or transfer of the goods to another Member State. In such a case the VAT and, where applicable, the excise duty, will be due in the Member State of final destination. In order to use this procedure, the persons must meet other conditions listed in in Article 143(2) of Directive 2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC. The information required by Article 143 (2) of Directive 2006/112/EC shall be entered in D.E. 3/40 Additional fiscal references identification n o . Examples : Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative. Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC. 68 Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure. Example : Processed alcoholic beverages are re-imported and placed in a tax warehouse. 71 Placing of goods under the customs warehousing procedure. Explanation : Placing of goods under the customs warehousing procedure. 76 Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code. Explanation : Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006  ( 6 ) of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export) Following the release for free circulation, application for repayment or remission of import duty based on the goods being defective or not complying with the terms of the contract (Art. 118 of the Code). In accordance with Article 118(4) of the Code the goods in question may be placed under the customs warehousing procedure instead of having to be taken out of the customs territory of Union in order for the repayment or remission to be granted. 77 Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds. Explanation : Preserved beef and veal products manufactured under supervision by the customs authorities and under customs control prior to export (Articles 2 and 3 of Commission Regulation (EC) No 1731/2006  ( 7 ) ) 78 Placing of goods under free-zone. 95 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid. Explanation : This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where neither VAT nor excise duties have been paid. Example : Cigarettes from the Canary Islands are brought to Belgium and stored in a tax warehouse; payment of VAT and excise duties is suspended. 96 Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended. Explanation : This code is to be used in the context of trade referred to in Article 1(3) of the Code as well as trade between the Union and the countries with which it has formed a customs union and where either VAT or excise duties have been paid and the payment of the other tax is suspended. Example : Cigarettes from the Canary Islands are brought to France and stored in a tax warehouse; VAT has been paid and the payment of excise duties is suspended. Procedure codes used in the context of customs declarations Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446) Declarations Union procedure codes, where appropriate B1 Export declaration and re-export declaration 10, 11, 23, 31 B2 Special procedure — processing — declaration for outward processing 21, 22 B3 Declaration for Customs warehousing of Union goods 76, 77 B4 Declaration for dispatch of goods in the context of trade with special fiscal territories 10 C1 Export Simplified declaration 10, 11, 23, 31 H1 Declaration for release for free circulation and special procedure — specific use — declaration for end-use 01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 H2 Special procedure — storage — declaration for customs warehousing 71 H3 Special procedure — specific use — declaration for temporary admission 53 H4 Special procedure — processing — declaration for inward processing 51 H5 Declaration for the introduction of goods in the context of trade with special fiscal territories 40, 42, 61, 63, 95, 96 H6 Customs declaration in postal traffic for release for free circulation 01, 07, 40 I1 Import Simplified declaration 01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68 1/11.    Additional procedure Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner: Inward processing Axx Outward processing Bxx Relief Cxx Temporary admission Dxx Agricultural products Exx Other Fxx Inward processing (Article 256 of the Code) Procedure Code Import   Goods which are placed under an inward processing procedure (VAT only) A04 Outward processing (Article 259 of the Code) Procedure Code Import   Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge). B02 Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system) B03 Processed products returning — VAT only B06 Export   Goods imported for IP exported for repair under OP B51 Goods imported for IP exported for replacement under guarantee B52 OP under agreements with third countries, possibly combined with VAT OP B53 VAT outward processing only B54 Relief (Council Regulation (EC) No 1186/2009  ( 8 ) )   Article No Code Relief from import duties     Personal property belonging to natural persons transferring their normal place of residence to the Union 3 C01 Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking) 9(1) C42 Personal property belonging to a natural person having intention to transfer his normal place of residence to the Union (duty-free admission subject to an undertaking) 10 C43 Trousseaux and household effects imported on the occasion of a marriage 12(1) C02 Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security) 12(1), 15(1)(a) C60 Presents customarily given on the occasion of a marriage 12(2) C03 Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security) 12(2), 15(1)(a) C61 Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union 17 C04 Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union 20 C44 School outfits, educational materials and related household effects 21 C06 Consignments of negligible value 23 C07 Consignments sent from one private individual to another 25 C08 Capital goods and other equipment imported on the transfer of activities from a third country into the Union 28 C09 Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity 34 C10 Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union 35 C45 Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen. 38 C46 Seeds, fertilisers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country 39 C47 Goods contained in the personal luggage and exempted from VAT 41 C48 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) 42 C11 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 43 C12 Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) 44-45 C13 Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union 51 C14 Laboratory animals and biological or chemical substances intended for research 53 C15 Therapeutic substances of human origin and blood-grouping and tissue-typing reagents 54 C16 Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment 57 C17 Reference substances for the quality control of medicinal products 59 C18 Pharmaceutical products used at international sports events 60 C19 Goods for charitable or philanthropic organisations — basic necessities imported by State organisations or other approved organisations 61 (1) point a C20 Goods for charitable or philanthropic organisations — goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons 61 (1) point b C49 Goods for charitable or philanthropic organisations — equipment and office materials sent free of charge 61 (1) point c C50 Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind 66 C21 Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) 67(1),point a and 67(2) C22 Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) 67(1),point b and 67(2) C23 Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) 68(1) point a and 68(2) C24 Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) 68(1) point b and 68(2) C25 Goods imported for the benefit of disaster victims 74 C26 Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union 81 point a C27 Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union 81 point b C51 Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union 81 point c C52 Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events 81 point d C53 Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities 82 point a C28 Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities 82 point b C54 Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty 82 point c C55 Goods to be used by monarchs or heads of state 85 C29 Samples of goods of negligible value imported for trade promotion purposes 86 C30 Printed advertising matter 87 C31 Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise 89 C56 Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event 90(1) point a C32 Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event 90(1) point b C57 Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used 90(1) point c C58 Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event 90(1) point d C59 Goods imported for examination, analysis or test purposes 95 C33 Consignments sent to organisations protecting copyrights or industrial and commercial patent rights 102 C34 Tourist information literature 103 C35 Miscellaneous documents and articles 104 C36 Ancillary materials for the stowage and protection of goods during their transport 105 C37 Litter, fodder and feeding stuffs for animals during their transport 106 C38 Fuel and lubricants present in land motor vehicles and special containers 107 C39 Materials for cemeteries for, and memorials to, war victims 112 C40 Coffins, funerary urns and ornamental funerary articles 113 C41 Relief from export duties     Consignments of negligible value 114 C73 Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country 115 C71 Agricultural or stock-farming products obtained in the customs territory of the Union from properties adjacent to a third country, operated, in the capacity of owner or lessee, by persons having their principal undertaking in a third country adjoining the customs territory of the Union 116 C74 Seeds for use on properties located in a third country adjacent to the customs territory of the Union and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question 119 C75 Fodder and feeding stuffs accompanying animals during their exportation 121 C72 Temporary admission Procedure Article No of Delegated Regulation (EU) 2015/2446 Code Pallets (including pallet accessories and equipment) 208 and 209 D01 Containers (including container accessories and equipment) 210 and 211 D02 Means of road, rail, air, sea and inland waterway transport 212 D03 Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory 216 D30 Personal effects and goods for sports purposes imported by travellers 219 D04 Welfare material for seafarers 220 D05 Disaster relief material 221 D06 Medical, surgical and laboratory equipment 222 D07 Animals (twelve months or more) 223 D08 Goods for use in frontier zone 224 D09 Sound, image or data carrying media 225 D10 Publicity material 225 D11 Professional equipment 226 D12 Pedagogic material and scientific equipment 227 D13 Packings, full 228 D14 Packings, empty 228 D15 Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles 229 D16 Special tools and instruments 230 D17 Goods subject to tests, experiments or demonstrations (six months) 231(a) D18 Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract 231(b) D19 Goods used to carry out tests, experiments or demonstrations without financial gain 231(c) D20 Samples 232 D21 Replacement means of production (six months) 233 D22 Goods for events or for sale 234(1) D23 Goods for approval (six months) 234(2) D24 Works of art, collectors’ items and antiques 234(3)(a) D25 Goods imported with a view to their sale by auction 234(3)(b) D26 Spare parts, accessories and equipment 235 D27 Goods imported in particular situations having no economic effect 236(b) D28 Goods imported for a period not exceeding three months 236(a) D29 Temporary admission with partial relief from duties 206 D51 Agricultural products Procedure Code Import   Use of the unit price for the determination of the customs value for certain perishable goods ( Article 74(2)(c) of the Code and Article 142(6)) E01 Standard import values (for example: Commission Regulation (EU) No 543/2011  ( *1 ) ) E02 Export   Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to an export certificate E51 Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring an export certificate E52 Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, not requiring an export certificate E53 Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to a refund certificate E61 Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring a refund certificate E62 Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, without a refund certificate E63 Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks E71 Victualing of goods eligible for refunds (Article 33 Regulation (EC) No 612/2009  ( *2 ) E64 Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009) E65 Other Procedure Code Import   Relief from import duties for returned goods (Article 203 of the Code) F01 Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) F02 Relief from import duties for returned goods (Special circumstances provided for in Article 158(2) of Delegated Regulation (EU) 2015/2446 repair or restoration) F03 Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code) F04 Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC) F05 A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC F06 Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code) F07 Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code) F15 Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union F16 Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state F21 Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state F22 Goods which, after having been under outward processing, are placed under customs warehousing without suspension of excise duties F31 Goods which, after having been under an inward processing procedure, are placed under customs warehousing without suspension of excise duties F32 Goods which, after having been in a free zone, are placed under customs warehousing procedure without suspension of excise duties F33 Goods which, after having been subject to end-use, are placed under customs warehousing without suspension of excise duties F34 Release for free circulation of processed products when Article 86(3) of Code) is to be applied F42 Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC  ( *3 ) ) F45 Export   Victualing and bunkering F61 Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code) F75 2/1.    Simplified declaration/Previous document This data element consists of alphanumeric (an..44) codes. Each code has four components. The first component (a1) consists of a letter and is used to distinguish between the three categories mentioned below. The second component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The third component (an..35) represents the data needed to recognise the document, either its identification number or another recognisable reference. The fourth component (an..5) is used to identify which item of the previous document is being referred to. Where a paper-based customs declaration is lodged, the four components are separated by dashes (-). 1.    The first component (a1): the declaration for temporary storage represented by ‘X’ the simplified declaration or the entry in the declarant’s records, represented by ‘Y’ the previous document, represented by ‘Z’. 2.    The second component (an..3): Choose the abbreviation for the document from the ‘list of abbreviations for documents’ below. List of abbreviations for documents (numeric codes extracted from the 2014b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.) Container list 235 Delivery note 270 Packing list 271 Proforma invoice 325 Temporary storage declaration 337 Entry summary declaration 355 Commercial invoice 380 House waybill 703 Master bill of lading 704 Bill of lading 705 House bill of lading 714 Rail consignment note 720 Road consignment note 730 Air waybill 740 Master air waybill 741 Despatch note (post parcels) 750 Multimodal/combined transport document 760 Cargo manifest 785 Bordereau 787 Union/common transit declaration — Mixed consignments (T) 820 External Union/common transit declaration (T1) 821 Internal Union/common transit declaration (T2) 822 Control document T5 823 Proof of the customs status of Union goods T2L 825 TIR carnet 952 ATA carnet 955 Reference/date of entry in the declarant’s records CLE Information sheet INF3 IF3 Cargo manifest — simplified procedure MNS Declaration/notification MRN MRN Internal Union transit Declaration — Article 227 of the Code T2F Proof of the customs status of Union goods T2LF T2G T2M proof T2M Simplified declaration SDE Other ZZZ Code ‘CLE’, included in this list stands for ‘date and reference of the entry in the declarant’s records’. (Article 182(1) of the Code). The date is coded as follows: yyyymmdd. 3.    The third component (an..35): The identification number or another recognisable reference of the document is inserted here. In case the MRN is referred to as previous document, the reference number shall have the following structure: Field Content   Format Examples 1 Last two digits of year of formal acceptance of the declaration (YY)   n2 15 2 Identifier of the country where the declaration/proof of the customs status of Union goods/ notification is lodged (alpha 2 country code)   a2 RO 3 Unique identifier for message per year and country   an12 9876AB889012 4 Procedure identifier   a1 B 5 Check digit   an1 5 Fields 1 and 2 as explained above. Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned. National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it. Field 4 shall be filled in with an identifier of the procedure as defined in the table below. Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN. Codes to be used in field 4 Procedure identifier: Code Procedure Corresponding columns in the table of Title I, Chapter 1 A Export only B1, B2, B3 or C1 B Export and exit summary declaration Combinations of A1 or A2, with B1, B2, B3 or C1 C Exit summary declaration only A1 or A2 D Re-export notification A3 E Dispatch of goods in relation with special fiscal territories B4 J Transit declaration only D1, D2 or D3 K Transit declaration and exit summary declaration Combinations of D1, D2 or D3 with A1 or A2 L Transit declaration and entry summary declaration Combinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5 M Proof of the customs status of Union goods/Customs goods manifest E1, E2 R Import declaration only H1, H2, H3, H4, H6 or I1 S Import declaration and entry summary declaration Combinations of H1, H2, H3, H4, H6 or I1 with F1a, F2a, F3a, F4a or F5 T Entry summary declaration only F1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5 U Temporary storage declaration G4 V Introduction of goods in relation with special fiscal territories H5 W Temporary storage declaration and entry summary declaration Combinations of G4 with F1a, F2a, F3a, F4a or F5 4.    The fourth component (an..5) The item number of the goods concerned as provided in D.E. 1/6. Goods item number on the summary declaration or previous document. Examples: — The declaration item concerned was the 5 th item on the T1 transit document (previous document) to which the office of destination has assigned the number ‘ 238 544 ’. The code will therefore be ‘Z-821-238544-5’. (‘Z’ for previous document, ‘821’ for the transit procedure, ‘238544’ for the document’s registration number (or the MRN for the NCTS operations) and ‘5’ for the item number). — Goods were declared through a simplified declaration. The MRN ‘14DE9876AB889012X1’ has been allocated. In the supplementary declaration, the code will therefore be ‘Y-SDE-14DE9876AB889012X1’. (‘Y’ for simplified declaration, ‘SDE’ for the simplified declaration, ‘14DE9876AB889012X1’ for the MRN of the document). If the above document is drawn up using the paper-based customs declaration (SAD), the abbreviation will comprise the codes specified for the first subdivision of D.E. 1/1 Declaration type (IM, EX, CO and EU). Where, in the case of paper-based transit declarations, more than one reference has to be entered, and the Member States provide that a coded information shall be used, code 00200 as defined in D.E. 2/2 Additional information shall be applicable. 2/2.    Additional information A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Union law provides for the code to be used in place of the text. Example: Where the declarant and the consignor are the same person, code 00300 shall be entered. The Union law provides for certain additional information to be entered in data elements other than D.E. 2/2 Additional information. However, such additional information should be coded according to the same rules as the information to be specifically entered in D.E. 2/2 Additional information. Additional information — code XXXXX General category — Code 0xxxx Legal basis Subject Additional information Code Article 163 of Delegated Regulation (EU) 2015/2446 Application for authorisation for the use of a special procedure other than transit based on the customs declaration ‘Simplified authorisation’ 00100 Title II of Annex B to Delegated Regulation (EU) 2015/2446 Several occurrences of documents or parties. ‘Various’ 00200 Title II of Annex B to Delegated Regulation (EU) 2015/2446 Identity between declarant and consignor ‘Consignor’ 00300 Title II of Annex B to Delegated Regulation (EU) 2015/2446 Identity between declarant and exporter ‘Exporter’ 00400 Title II of Annex B to Delegated Regulation (EU) 2015/2446 Identity between declarant and consignee ‘Consignee’ 00500 Art. 177(1) of the Code Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings ‘The highest rate of import or export duty’ 00600 On import: Code 1xxxx Legal basis Subject Additional information Code Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446 Discharge of inward processing ‘IP’ and the relevant ‘authorisation number or INF number …’ 10 200 Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446 Discharge of inward processing (specific commercial policy measures) IP CPM 10 300 Article 238 of Delegated Regulation (EU) 2015/2446 Discharge of temporary admission ‘TA’ and the relevant ‘authorisation number …’ 10 500 Title II of Annex B to Delegated Regulation (EU) 2015/2446 Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown. ‘Consignee unknown’ 10 600 Article 86(2) of the Code Request to use the original tariff classification of the goods in situations provided for in Article 86(2) of the Code ‘Original tariff classification’ 10 700 On transit: Code 2xxxx Legal basis Subject Additional information Code Article 18 of the ‘common transit procedure’  ( *4 ) Export from one EFTA country subject to restriction or export from the Union subject to restriction   20 100 Article 18 of the ‘common transit procedure’ Export from one EFTA country subject to duties or export from the Union subject to duties   20200 Article 18 of the ‘common transit procedure’ Export ‘Export’ 20 300 On export: Code 3xxxx Legal basis Subject Additional information Code Article 254(4)(b) of the Code Export of goods subject to end-use ‘E-U’ 30 300 Article 160 Delegated Regulation (EU) 2015/2446 The request to have an information sheet INF3 'INF3' 30 400 Article 329(6) Request for the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union to be the customs office of exit Customs office of exit 30 500 Title II of Annex B to Delegated Regulation (EU) 2015/2446 Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of exit summary declarations, where the consignee details are unknown ‘Consignee unknown’ 30 600 Other: Code 4xxxx Legal basis Subject Additional information Code Article 123 of Delegated Regulation (EU) 2015/2446 Request for a longer period of validity of the proof of the customs status of Union goods ‘Longer period of validity of the proof of the customs status of Union goods’ 40 100 2/3.    Documents produced, certificates and authorisations, additional references (a) Union or international documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database. (b) National documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code as defined in Title I (Ex: 2123 , 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature. 2/7.    Identification of warehouse The code to be entered has the following two-part structure: — The character identifying the type of warehouse: R Public customs warehouse type I S Public customs warehouse type II T Public customs warehouse type III U Private customs warehouse V Storage facilities for the temporary storage of goods Y Non-customs warehouse Z Free zone — The identification number allocated by the Member State when issuing the authorisation in cases where such an authorisation is issued 3/1.    Exporter In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable. 3/2.    Exporter identification n o The EORI number is structured as follows: Field Content Format 1 Identifier of the Member State (country code) a2 2 Unique identifier in a Member State an..15 Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used. The structure of a third country unique identification number which has been made available to the Union is as follows: Field Content Format 1 Country code a2 2 Unique identification number in a third country an..15 Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used. 3/9.    Consignee In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable. 3/21.    Representative status code Insert one of the following codes (n1) before the full name and address to designate the status of the representative: 2 Representative (direct representation within the meaning of Article 18(1) of the Code) 3 Representative (indirect representation within the meaning of Article 18(1) of the Code). Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3]) 3/37.    Additional supply chain actor(s) identification n o This data element consists of two components: 1.    Role code The following parties can be declared: Role Code Party Description CS Consolidator Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator’s activity by dividing the consolidated consignment into its original components MF Manufacturer Party which manufactures goods FW Freight Forwarder Party undertaking forwarding of goods WH Warehouse Keeper Party taking responsibility for goods entered into a warehouse 2.    Identification n o of the party The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification n o . 3/40.    Additional fiscal references identification n o This data element consists of two components: 1.    Role code The following parties can be declared: Role Code Party Description FR1 Importer Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC FR2 Customer Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in the Member State of final destination in accordance with Article 200 of Directive 2006/112/EC FR3 Tax Representative Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer FR4 Holder of the deferred payment authorisation The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC 2.    The value added tax identification number is structured as follows: Field Content Format 1 Identifier of the Member State of issue (ISO code 3166 — alpha 2 -; Greece may use EL) a2 2 Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC an..15 4/1.    Delivery terms The codes and statements to be entered, as appropriate, in the first two subdivisions are as follows: First subdivision Meaning Second subdivision Incoterms code Incoterms — ICC/ECE Place to be specified Code applicable for road and rail transport     DAF (Incoterms 2000) Delivered at frontier Named place Codes applicable for all modes of transport     EXW (Incoterms 2010) Ex works Named place FCA (Incoterms 2010) Free carrier Named place CPT (Incoterms 2010) Carriage paid to Named place of destination CIP (Incoterms 2010) Carriage and insurance paid to Named place of destination DAT (Incoterms 2010) Delivered at terminal Named terminal at port or place of destination DAP (Incoterms 2010) Delivered at place Named place of destination DDP (Incoterms 2010) Delivered duty paid Named place of destination DDU (Incoterms 2000) Delivered duty unpaid Named place of destination Codes applicable for sea and inland waterway transport     FAS (Incoterms 2010) Free along ship Named port of shipment FOB (Incoterms 2010) Free on board Named port of shipment CFR (Incoterms 2010) Cost and freight Named port of destination CIF (Incoterms 2010) Cost, insurance and freight Named port of destination DES (Incoterms 2000) Delivered ex ship Named port of destination DEQ (Incoterms 2000) Delivered ex quay Named port of destination XXX Delivery terms other than those listed above Narrative description of delivery terms given in the contract 4/2.    Transport charges method of payment The following codes shall be used: A Payment in cash B Payment by credit card C Payment by cheque D Other (e.g. direct debit to cash account) H Electronic funds transfer Y Account holder with carrier Z Not pre-paid 4/3.    Calculation of taxes The codes applicable are given below: Customs duties A00 Definitive antidumping duties A30 Provisional antidumping duties A35 Definitive countervailing duties A40 Provisional countervailing duties A45 VAT B00 Export taxes C00 Export taxes on agricultural products C10 Duties collected on behalf of other countries E00 4/8.    Calculation of taxes The following codes may be used by the Member States: A Payment in cash B Payment by credit card C Payment by cheque D Other (e. g. direct debit to agent’s cash account) E Deferred or postponed payment G Postponed payment — VAT system (Article 211 of Directive 2006/112/EC) H Electronic credit transfer J Payment through post office administration (postal consignments) or other public sector or government department K Excise credit or rebate P From agent’s cash account R Guarantee of the amount payable S Individual guarantee account T From agent’s guarantee account U From agent’s guarantee — standing authority V From agent’s guarantee — individual authority O Guarantee lodged with Intervention Agency. 4/9.    Additions and deductions Additions (As defined under Articles 70 and 71 of the Code): AB : Commissions and brokerage, except buying commissions AD : Containers and packing AE : Materials, components, parts and similar items incorporated in the imported goods AF : Tools, dies, moulds and similar items used in the production of the imported goods AG : Materials consumed in the production of the imported goods AH : Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods AI : Royalties and license fees AJ : Proceeds of any subsequent resale, disposal or use accruing to the seller AK : Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union AL : Indirect payments and other payments (Article 70 of the code) AN : Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 Deductions (As defined under Article 72 of the Code) : BA : Costs of transport after arrival at the place of introduction BB : Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation BC : Import duties or other charges payable in the Union for reason of the import or sale of goods BD : Interest charges BE : Charges for the right to reproduce the imported goods in the European Union BF : Buying commissions BG : Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 4/13.    Valuation indicators The code comprises four digits, each of which being either a ‘0’ or a ‘1’. Each ‘1’ or ‘0’ digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned. 1 st digit: Party relationship, whether there is price influence or not 2 nd digit: Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code 3 rd digit: Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code. 4 th digit: The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller Example: Goods subject to party relationship, but not to any of the other situations defined under 2 nd , 3 rd and 4 th digits would entail the use of code combination ‘ 1000 .’ 4/16.    Valuation method The provisions used to determine the customs value of imported goods are to be coded as follows: Code Relevant Article of the Code Method 1 70 Transaction value of the imported goods 2 74(2)a) Transaction value of identical goods 3 74(2)b) Transaction value of similar goods 4 74(2)c) Deductive value method 5 74(2)d) Computed value method 6 74(3) Value based on the data available (‘fall-back’ method) 4/17.    Preference This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2). The relevant codes are given below: 1.   First digit of the code 1 Tariff arrangement erga omnes 2 Generalised System of Preferences (GSP) 3 Tariff preferences other than those mentioned under code 2 4 Customs duties under the provisions of customs union agreements concluded by the European Union 5 Preferences in the context of trade with special fiscal territories. 2.   Next two digits 00 None of the following 10 Tariff suspension 18 Tariff suspension with certificate confirming the special nature of the product 19 Temporary suspension for products imported with a certificate of airworthiness 20 Tariff quota  ( 9 ) 25 Tariff quota with certificate confirming the special nature of the product  ( 9 ) 28 Tariff quota following outward processing  ( 9 ) 50 Certificate confirming the special nature of the product 5/6.    Office of destination (and country) Use (an8) codes structured as follows: — the first two characters (a2) serve to identify the country by means of the country code specified for Exporter identification n o , — the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted: The first three characters (an3) would be taken up by the UN/LOCODE  ( 10 ) location name and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted. Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE location name for the city of Brussels, 000 for the unused subdivision. 5/23.    Location of goods Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 Exporter. For the type of location, use the codes specified below: A Designated location B Authorised place C Approved place D Other For the identification of the location use one of the identifiers below: Qualifier Identifier Description T Postal code Use the postal code for the location concerned. U UN/LOCODE Use the codes defined in the UN/LOCODE Code List by Country V Customs office identifier Use the codes specified under D.E. 5/6 Office of destination and country W GPS coordinates Decimal degrees with negative numbers for South and West. Examples : 44.424896 o /8.774792 o or 50.838068 o / 4.381508 o X EORI number Use the identification number as specified in the description for D.E. 3/2 Exporter identification n o . In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned. Y Authorisation number Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned. Z Free text Enter the address of the location concerned. In case code ‘X’ (EORI number)or ‘Y’(authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location. 7/2.    Container The relevant codes are given below: 0 Goods not transported in containers 1 Goods transported in containers. 7/4.    Mode of transport at the border The codes applicable are given below: Code Description 1 Maritime transport 2 Rail transport 3 Road transport 4 Air transport 5 Mail (Active mode of transport unknown) 7 Fixed transport installations 8 Inland waterway transport 9 Mode unknown (i.e. own propulsion) 7/6.    Identification of actual means of transport crossing the border The codes applicable are given below: Code Description 10 IMO ship identification number 40 IATA flight number 7/7.    Identity of means of transport at departure The codes applicable are given below: Code Description 10 IMO ship identification number 11 Name of the sea-going vessel 20 Wagon number 30 Registration number of the road vehicle 40 IATA flight number 41 Registration number of the aircraft 80 European Vessel Identification Number (ENI code) 81 Name of the inland waterways vessel 7/11.    Container size and type The following codes shall be used: Code Description 1 Dime coated tank 2 Epoxy coated tank 6 Pressurised tank 7 Refrigerated tank 9 Stainless steel tank 10 Non-working reefer container 40 feet 12 Europallet — 80 × 120 cm 13 Scandinavian pallet — 100 × 120 cm 14 Trailer 15 Non-working reefer container 20 feet 16 Exchangeable pallet 17 Semi-trailer 18 Tank container 20 feet 19 Tank container 30 feet 20 Tank container 40 feet 21 Container IC 20 feet, owned by InterContainer, a European railway subsidiary 22 Container IC 30 feet, owned by InterContainer, a European railway subsidiary 23 Container IC 40 feet, owned by InterContainer, a European railway subsidiary 24 Refrigerated tank 20 feet 25 Refrigerated tank 30 feet 26 Refrigerated tank 40 feet 27 Tank container IC 20 feet, owned by InterContainer, a European railway subsidiary 28 Tank container IC 30 feet, owned by InterContainer, a European railway subsidiary 29 Tank container IC 40 feet, owned by InterContainer, a European railway subsidiary 30 Refrigerated tank IC 20 feet, owned by InterContainer, a European railway subsidiary 31 Temperature controlled container 30 feet. 32 Refrigerated tank IC 40 feet, owned by InterContainer, a European railway subsidiary. 33 A movable case with a length less than 6,15 metres. 34 A movable case with a length between 6,15 metres and 7,82 metres. 35 A movable case with a length between 7,82 metres and 9,15 metres. 36 A movable case with a length between 9,15 metres and 10,90 metres. 37 A movable case with a length between 10,90 metres and 13,75 metres. 38 Totebin 39 Temperature controlled container 20 feet 40 Temperature controlled container 40 feet 41 Non-working refrigerated (reefer) container 30 feet 42 Dual trailers 43 20 feet IL container (open top) 44 20 feet IL container (closed top) 45 40 feet IL container (closed top) 7/12.    Container packed status The following codes shall be used: Code Description Meaning A Empty Indicates that the container is empty. B Not empty Indicates that the container is not empty. 7/13.    Equipment supplier type The following codes shall be used: Code Description 1 Shipper supplied 2 Carrier supplied 8/2.    Guarantee type Guarantee codes The codes applicable are given below: Description Code For guarantee waiver (Article 95(2) of the Code) 0 For comprehensive guarantee (Article 89(5) of the Code 1 For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) 2 For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code 3 For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) 4 For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council  ( *5 ) (Article 89(9) of the Code) 5 For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code) 7 For guarantee not required for certain public bodies (Article 89(7) of the Code) 8 For guarantee furnished for goods dispatched under TIR procedure B For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) C For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) D For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) E For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) F For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) G For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code H TITLE III Linguistic references and their codes Table of linguistic references and their codes Linguistic references Codes — BG Ограничена валидност — CS Omezená platnost — DA Begrænset gyldighed — DE Beschränkte Geltung — EE Piiratud kehtivus — EL Περιορισμένη ισχύς — ES Validez limitada — FR Validité limitée — HR Ograničena valjanost — IT Validità limitata — LV Ierobežots derīgums — LT Galiojimas apribotas — HU Korlátozott érvényű — MT Validità limitata — NL Beperkte geldigheid — PL Ograniczona ważność — PT Validade limitada — RO Validitate limitată — SL Omejena veljavnost — SK Obmedzená platnost' — FI Voimassa rajoitetusti — SV Begränsad giltighet — EN Limited validity Limited validity — 99200 — BG Освободено — CS Osvobození — DA Fritaget — DE Befreiung — EE Loobutud — EL Απαλλαγή — ES Dispensa — FR Dispense — HR Oslobođeno — IT Dispensa — LV Derīgs bez zīmoga — LT Leista neplombuoti — HU Mentesség — MT Tneħħija — NL Vrijstelling — PL Zwolnienie — PT Dispensa — RO Dispensă — SL Opustitev — SK Upustenie — FI Vapautettu — SV Befrielse — EN Waiver Waiver — 99201 — BG Алтернативно доказателство — CS Alternativní důkaz — DA Alternativt bevis — DE Alternativnachweis — EE Alternatiivsed tõendid — EL Εναλλακτική απόδειξη — ES Prueba alternativa — FR Preuve alternative — HR Alternativni dokaz — IT Prova alternativa — LV Alternatīvs pierādījums — LT Alternatyvusis įrodymas — HU Alternatív igazolás — MT Prova alternattiva — NL Alternatief bewijs — PL Alternatywny dowód — PT Prova alternativa — RO Probă alternativă — SL Alternativno dokazilo — SK Alternatívny dôkaz — FI Vaihtoehtoinen todiste — SV Alternativt bevis — EN Alternative proof Alternative proof — 99202 — BG Различия: митническо учреждение, където са представени стоките …… (наименование и държава) — CS Nesrovnalosti: úřad, kterému bylo zboží předloženo …… (název a země) — DA Forskelle: det sted, hvor varerne blev frembudt …… (navn og land) — DE Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte …… (Name und Land) — EE Erinevused: asutus, kuhu kaup esitati …….(nimi ja riik) — EL Διαφορές: εμπορεύματα προσκομισθέντα στο τελωνείο …… (Όνομα και χώρα) — ES Diferencias: mercancías presentadas en la oficina …… (nombre y país) — FR Différences: marchandises présentées au bureau …… (nom et pays) — HR Razlike: carinarnica kojoj je roba podnesena … (naziv i zemlja) — IT Differenze: ufficio al quale sono state presentate le merci …… (nome e paese) — LV Atšķirības: muitas iestāde, kurā preces tika uzrādītas …… (nosaukums un valsts) — LT Skirtumai: įstaiga, kuriai pateiktos prekės …… (pavadinimas ir valstybė) — HU Eltérések: hivatal, ahol az áruk bemutatása megtörtént …… (név és ország) — MT Differenzi: uffiċċju fejn l-oġġetti kienu ppreżentati …… (isem u pajjiż) — NL Verschillen: kantoor waar de goederen zijn aangebracht …… (naam en land) — PL Niezgodności: urząd, w którym przedstawiono towar …… (nazwa i kraj) — PT Diferenças: mercadorias apresentadas na estãncia …… (nome e país) — RO Diferențe: mărfuri prezentate la biroul vamal …… (nume și țara) — SL Razlike: urad, pri katerem je bilo blago predloženo …… (naziv in država) — SK Rozdiely: úrad, ktorému bol tovar predložený …… (názov a krajina). — FI Muutos: toimipaikka, jossa tavarat esitetty …… (nimi ja maa) — SV Avvikelse: tullkontor där varorna anmäldes …… (namn och land) — EN Differences: office where goods were presented …… (name and country) Differences: office where goods were presented …… (name and country) — 99 203 — BG Извеждането от …………… подлежи на ограничения или такси съгласно Регламент/Директива/Решение № …, — CS Výstup ze …………… podléhá omezením nebo dávkám podle nařízení/směrnice/ rozhodnutí č … — DA Udpassage fra …………… undergivet restriktioner eller afgifter i henhold til forordning/direktiv/ afgørelse nr. … — DE Ausgang aus ……………- gemäß Verordnung/Richtlinie/Beschluss Nr. … Beschränkungen oder Abgaben unterworfen. — EE … territooriumilt väljumise suhtes kohaldatakse piiranguid ja makse vastavalt määrusele/direktiivile/otsusele nr… — EL Η έξοδος από …………… υποβάλλεται σε περιορισμούς ή σε επιβαρύνσεις από τον Κανονισμό/την Οδηγία/την Απόφαση αριθ. … — ES Salida de …………… sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/ Decisión no … — FR Sortie de …………… soumise à des restrictions ou à des impositions par le règlement ou la directive/décision no … — HR Izlaz iz … podliježe ograničenjima ili pristojbama na temelju Uredbe/Direktive/Odluke br. … — IT Uscita dalla ……………soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/ decisione n. … — LV Izvešana no …………… piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/Direktīvu/Lēmumu Nr. …, — LT Išvežimui iš …………… taikomi apribojimai arba mokesčiai, nustatytiReglamentu/ Direktyva/Sprendimu Nr.…, — HU A kilépés …………… területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik — MT Ħruġ mill- …………… suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/ Direttiva/Deċiżjoni Nru … — NL Bij uitgang uit de ………………zijn de beperkingen of heffingen van Verordening/ Richtlijn/Besluit nr. … van toepassing. — PL Wyprowadzenie z …………… podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem/dyrektywą/decyzją nr … — PT Saída da …………… sujeita a restrições ou a imposições pelo(a) Regulamento/ Directiva/Decisão n.o … — RO Ieșire din ……………supusă restricțiilor sau impozitelor prin Regulamentul/ Directiva/Decizia nr … — SL Iznos iz …………… zavezan omejitvam ali obveznim dajatvam na podlagi Uredbe/Direktive/Odločbe št. … — SK Výstup z ……………podlieha obmedzeniam alebo platbám podľa nariadenia/ smernice/rozhodnutia č …. — FI …………… vientiin sovelletaan asetuksen/direktiivin/päätöksen N:o … mukaisia rajoituksia tai maksuja — SV Utförsel från …………… underkastad restriktioner eller avgifter i enlighet med förordning/direktiv/beslut nr … — EN Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No … Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No … — 99 204 — BG Одобрен изпращач — CS Schválený odesílatel — DA Godkendt afsender — DE Zugelassener Versender — EE Volitatud kaubasaatja — EL Εγκεκριμένος αποστολέας — ES Expedidor autorizado — FR Expéditeur agréé — HR Ovlašteni pošiljatelj — IT Speditore autorizzato — LV Atzītais nosūtītājs — LT Įgaliotasis gavėjas — HU Engedélyezett feladó — MT Awtorizzat li jibgħat — NL Toegelaten afzender — PL Upoważniony nadawca — PT Expedidor autorizado — RO Expeditor agreat — SL Pooblaščeni pošiljatelj — SK Schválený odosielateľ — FI Valtuutettu lähettäjä — SV Godkänd avsändare — EN Authorised consignor Authorised consignor — 99206 — BG Освободен от подпис — CS Podpis se nevyžaduje — DA Fritaget for underskrift — DE Freistellung von der Unterschriftsleistung — EE Allkirjanõudest loobutud — EL Δεν απαιτείται υπογραφή — ES Dispensa de firma — FR Dispense de signature — HR Oslobođeno potpisa — IT Dispensa dalla firma — LV Derīgs bez paraksta — LT Leista nepasirašyti — HU Aláírás alól mentesítve — MT Firma mhux meħtieġa — NL Van ondertekening vrijgesteld — PL Zwolniony ze składania podpisu — PT Dispensada a assinatura — RO Dispensă de semnătură — SL Opustitev podpisa — SK Upustenie od podpisu — FI Vapautettu allekirjoituksesta — SV Befrielse från underskrift — EN Signature waived Signature waived — 99207 — BG ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ — CS ZÁKAZ SOUBORNÉ JISTOTY — DA FORBUD MOD SAMLET SIKKERHEDSSTILLELSE — DE GESAMTBÜRGSCHAFT UNTERSAGT — EE ÜLDTAGATISE KASUTAMINE KEELATUD — EL ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ — ES GARANTÍA GLOBAL PROHIBIDA — FR GARANTIE GLOBALE INTERDITE — HR ZABRANJENO ZAJEDNIČKO JAMSTVO — IT GARANZIA GLOBALE VIETATA — LV VISPĀRĒJS GALVOJUMS AIZLIEGTS — LT NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA — HU ÖSSZKEZESSÉG TILOS — MT MHUX PERMESSA GARANZIJA KOMPRENSIVA — NL DOORLOPENDE ZEKERHEID VERBODEN — PL ZAKAZ KORZYSTANIA Z GWARANCJI — GENERALNEJ — PT GARANTIA GLOBAL PROIBIDA — RO GARANȚIA GLOBALĂ INTERZISĂ — SL PREPOVEDANO SKUPNO ZAVAROVANJE — SK ZÁKAZ CELKOVEJ ZÁRUKY — FI YLEISVAKUUDEN KÄYTTÖ KIELLETTY — SV SAMLAD SÄKERHET FÖRBJUDEN — EN COMPREHENSIVE GUARANTEE PROHIBITED COMPREHENSIVE GUARANTEE PROHIBITED — 99208 — BG ИЗПОЛЗВАНЕ БЕЗ ОГРАНИЧЕНИЯ — CS NEOMEZENÉ POUŽITÍ — DA UBEGRÆNSET ANVENDELSE — DE UNBESCHRÄNKTE VERWENDUNG — EE PIIRAMATU KASUTAMINE — ΕL ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ — ES UTILIZACIÓN NO LIMITADA — FR UTILISATION NON LIMITÉE — HR NEOGRANIČENA UPORABA — IT UTILIZZAZIONE NON LIMITATA — LV NEIEROBEŽOTS IZMANTOJUMS — LT NEAPRIBOTAS NAUDOJIMAS — HU KORLÁTOZÁS ALÁ NEM ESŐ HASZNÁLAT — MT UŻU MHUX RISTRETT — NL GEBRUIK ONBEPERKT — PL NIEOGRANICZONE KORZYSTANIE — PT UTILIZAÇÃO ILIMITADA — RO UTILIZARE NELIMITATĂ — SL NEOMEJENA UPORABA — SK NEOBMEDZENÉ POUŽITIE — FI KÄYTTÖÄ EI RAJOITETTU — SV OBEGRÄNSAD ANVÄNDNING — EN UNRESTRICTED USE UNRESTRICTED USE — 99209 — BG Разни — CS Různí — DA Diverse — DE Verschiedene — EE Erinevad — EL Διάφορα — ES Varios — FR Divers — HR Razni — IT Vari — LV Dažādi — LT Įvairūs — HU Többféle — MT Diversi — NL Diverse — PL Różne — PT Diversos — RO Diverși — SL Razno — SK Rôzne — FI Useita — SV Flera — EN Various Various — 99211 — BG Насипно — CS Volně loženo — DA Bulk — DE Lose — EE Pakendamata — EL Χύμα — ES A granel — FR Vrac — HR Rasuto — IT Alla rinfusa — LV Berams(lejams) — LT Nesupakuota — HU Ömlesztett — MT Bil-kwantità — NL Los gestort — PL Luzem — PT A granel — RO Vrac — SL Razsuto — SK Voľne ložené — FI Irtotavaraa — SV Bulk — EN Bulk Bulk — 99212 — BG Изпращач — CS Odesílatel — DA Afsender — DE Versender — EE Saatja — EL Αποστολέας — ES Expedidor — FR Expéditeur — HR Pošiljatelj — IT Speditore — LV Nosūtītājs — LT Siuntėjas — HU Feladó — MT Min jikkonsenja — NL Afzender — PL Nadawca — PT Expedidor — RO Expeditor — SL Pošiljatelj — SK Odosielateľ — FI Lähettäjä — SV Avsändare — EN Consignor Consignor — 99213 ( 1 )    OJ L 328, 28.11.2012, p. 7-15 . ( 2 )   Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements ( OJ L 37, 10.2.2010, p. 1 ). ( 3 )   Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax ( OJ L 347, 11.12.2006, p. 1 ). ( 4 )   Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC ( OJ L 9, 14.1.2009, p. 12 ). ( 5 )   Council Regulation (EC) No 3036/94 of 8 December 1994 establishing economic outward processing arrangements applicable to certain textiles and clothing products reimported into the Community after working or processing in certain third countries ( OJ L 322, 15.12.1994, p. 1 ). ( 6 )   Commission Regulation (EC) No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export ( OJ L 329, 25.11.2006, p. 7 ). ( 7 )   Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products ( OJ L 325, 24.11.2006, p. 12 ). ( 8 )   Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty ( OJ L 324, 10.12.2009, p. 23 ). ( *1 )   Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors ( OJ L 157, 15.6.2011, p. 1 ). ( *2 )   Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products ( OJ L 186, 17.7.2009, p. 1 ). ( *3 )   Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods ( OJ L 292, 10.11.2009, p. 5 ). ( *4 )   Convention on a common transit procedure of 20 May 1987 ( OJ L 226, 13.8.1987, p. 2 ). ( 9 )   Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference. ( 10 )   Recommendation 16 on UN/LOCODE — CODE FOR PORTS AND OTHER LOCATIONS. ( *5 )   Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 ( OJ L 152, 16.6.2009, p. 23 ).