ANNEX IISupplementary provisions
ANNEX II Annex 71-05 to Delegated Regulation (EU) 2015/2446 is amended as follows: (1) In Section A, in the first table, the first column ‘Common data elements’ is amended as follows: (a) the first row ‘Authorisation number (M)’ is replaced by the following: ‘Authorisation/declaration number (M)’; (b) after the second row ‘person making the request (M)’, the following row is inserted: ‘Declarant (O)’; (c) the seventh row ‘CN Code, net quantity, value (M) of goods’ is replaced by the following: ‘CN code, net quantity (including net mass and/or supplementary units when applicable), value of goods (indicating the relevant currency) (M)’; (d) the ninth row ‘CN Code, net quantity, value (M) of processed products’ is replaced by the following: ‘CN code, net quantity (including net mass and/or supplementary units when applicable), value of processed products (indicating the relevant currency) (M)’. (2) In Section A, in the first table, the second column ‘Comments’ is amended as follows: (a) after the second row ‘EORI number used for identification purposes’, the following row is inserted: ‘Only if this person is different from the holder of the authorisation’; (b) the seventh row is replaced by the following: ‘These data elements are related to the total net quantity of goods for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of goods must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities.’; (c) the ninth row is replaced by the following: ‘These data elements are related to the total net quantity of processed products for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of processed products must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities.’. (3) In Section A, in the second table, the first column ‘Specific data elements IP’ is amended as follows: (a) the fourth row ‘Business Case IP IM/EX’ is replaced by the following: ‘Business case IP IM/EX (as referred to in Article 1(30))’; (b) the eighth row ‘CN Code, net quantity, value (M)’is replaced by the following: ‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’; (c) the tenth row ‘CN Code, net quantity, value (M)’ ‘is replaced by the following: ‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’; (d) the twelfth row ‘Business Case IP EX/IM’ is replaced by the following: ‘Business case IP EX/IM (as referred to in Article 1(29)’; (e) the sixteenth row ‘CN Code, net quantity, value (M)’ ‘is replaced by the following: ‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M) ’; (f) the nineteenth row ‘CN Code, net quantity, value (M)’ ‘is replaced by the following: ‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’. (4) In Section A, in the third table, the first column ‘Specific data elements OP’ is amended as follows: (a) the first row ‘Business case OP EX/IM’ is replaced by the following: ‘Business case OP EX/IM (as referred to in Article 1(28)’; (b) the seventh row ‘CN Code, net quantity (M)’ is replaced by the following: ‘CN Code, net quantity (including net mass and/or supplementary units when applicable) (M)’; (c) the twelfth row ‘CN Code, net quantity, value (M)’ is replaced by the following: ‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’; (d) the thirteenth row ‘Business case OP IM/EX’ is replaced by the following ‘Business case OP IM/EX (as referred to in Article 1(27)’; (e) the seventeenth row ‘CN Code, net quantity, value (M)’ is replaced by the following: ‘CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)’. (5) In section B, in the first table, the first column ‘Common data elements’, a new row is added after the eighth row ‘MRN (O)’: ‘Date on which the customs debt is incurred or on which CPM apply (M)’.