Commission Implementing Regulation (EU) 2021/235 of 8 February 2021 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure

Commission Implementing Regulation (EU) 2021/235 of 8 February 2021 amending Implementing Regulation (EU) 2015/2447 as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code OJ L 269, 10.10.2013, p. 1. , and in particular Articles 8, 58 and 161 thereof, Whereas: (1) The practical implementation of Regulation (EU) No 952/2013 (the Code) in combination with Commission Implementing Regulation (EU) 2015/2447 Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558). as regards formats and codes of common data requirements, certain rules on surveillance and the competent customs office for placing goods under a customs procedure has shown that the Implementing Regulation requires amendment in order to better harmonise the formats and codes of the common data requirements for the storage of information and for its exchange between customs authorities, as well as between customs authorities and economic operators. The common data requirements need to be harmonised to ensure that the electronic customs systems used for the various types of declarations, notifications and proof of the customs status of Union goods are inter-operable once the common data requirements have been harmonised. (2) Implementing Regulation (EU) 2015/2447 needs to be amended in such a way that the formats and codes as set out in Commission Delegated Regulation (EU) 2016/341 Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1). apply where Member States use the transitional data requirements for declarations, notifications and proof of Union status laid down in that Delegated Regulation. (3) It is also necessary to amend Implementing Regulation (EU) 2015/2447 to provide the Member States that have already updated their national import systems in accordance with the formats and codes therein with some time to adapt them to the new formats and codes requirements set out in this Regulation. More specifically, they should be given time until the deployment of Phase 1 of the Centralised Clearance for Import project listed in the Annex to Commission Implementing Decision (EU) 2019/2151 Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168).

. (4) It is also necessary to amend Implementing Regulation (EU) 2015/2447 to require Member States to send data to the electronic surveillance system in a format corresponding to the format used for the relevant customs declarations and that can be processed by the Commission’s existing surveillance system. (5) The rule in paragraph 4 of Article 221of Implementing Regulation (EU) 2015/2447, indicating which is the competent customs office for declaring for release for free circulation low-value consignments under a VAT scheme other than the special scheme for distance sales of goods set out in Title XII, Chapter 6, Section 4, of Council Directive 2006/112/EC 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). , should be amended to clarify that it is to apply from the date of application of that VAT scheme. That date is set out in the fourth subparagraph of Article 4(1) of Council Directive (EU) 2017/2455 Council Directive (EU) 2017/2455 of 5 December 2017 amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods (OJ L 348, 29.12.2017, p. 7). . (6) Annex B to Implementing Regulation (EU) 2015/2447 sets out the formats and codes for the common data requirements for the exchange and storage of information required for declarations, notifications and proof of the customs status of Union goods. In order to achieve the harmonisation, that Annex should be amended. Considering the extent of the required changes, the text of Annex B to Implementing Regulation (EU) 2015/2447 should be replaced in its entirety. (7) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) 2015/2447 is amended as follows: (1) Article 2 is amended as follows: (a) paragraphs 1 and 2 are replaced by the following:

1. The formats and codes for the common data requirements referred to in Article 2(1) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for applications and decisions are set out in Annex A to this Regulation.
2. The formats and codes for the common data requirements referred to in Article 2(2) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex B to this Regulation.; (b) paragraph 3 is deleted. (c) paragraph 4 is replaced by the following text:
3. The formats and codes for the common data requirements referred to in Article 2(4) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex 9 to Commission Delegated Regulation (EU) 2016/341 Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 (OJ L 69, 15.3.2016, p. 1).

. (d) the following paragraph 4a is inserted: 4a. The formats and codes for the common data requirements referred to in Article 2(4a) of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex C to this Regulation.; (2) Article 55 is amended as follows: (a) in paragraph 1, the second subparagraph is replaced by the following: From the date set out in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the list of data which may be required by the Commission is laid down in Annex 21-03 to this Regulation.; (b) paragraph 6 is replaced by the following: 6. By way of derogation from paragraph 1, the Commission may require the following lists of data for purpose of surveillance at release for free circulation: (a) the list of data laid down in Annex 21-02 to this Regulation, until the date of deployment of the upgrading of the national import systems referred to in the Annex to Commission Implementing Decision (EU) 2019/2151 Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168).; ; (b) the list of data laid down in Annex 21-01 to this Regulation, until the last date of the deployment window of the first phase of UCC Centralised Clearance for Import, referred to in the Annex to Implementing Decision (EU) 2019/2151. By way of derogation from paragraph 1, the Commission may require the list of data laid down in Annex 21-01 or Annex 21-02 to this Regulation for purpose of surveillance at export, until the last date of the deployment window of the automated export system referred to in the Annex to Implementing Decision (EU) 2019/2151. (3) in Article 221, paragraph 4 is replaced by the following text: 4. From the date referred to in the fourth subparagraph of Article 4(1) of Directive (EU) 2017/2455, the customs office competent for the release for free circulation of goods in a consignment benefiting from relief from import duty under Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009, under a VAT scheme other than the special scheme for distance sales of goods imported from third territories or third countries referred to in Title XII, Chapter 6, Section 4, of Directive 2006/112/EC, shall be a customs office situated in the Member State where the dispatch or the transport of the goods ends.; (4) in the Table of Contents, after Article 350, Title I (General Provisions) is amended as follows: (a) the title of Annex B is replaced by the following: Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(2)); (b) the following row is inserted after the row corresponding to Annex B: Annex C – Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods (Article 2(4a));

Article 1(3) shall apply from 20 July 2020. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 8 February 2021. For the Commission The President Ursula VON DER LEYEN

Annex

ANNEX I

Annex

ANNEX B FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(2)) 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. (3) The cardinality at the level of the declaration header (D) included in the table in Title I of this Annex indicates how many times the data element may be used at the level of the declaration header within a declaration, notification or proof of the customs status of Union goods. (4) The cardinality at Master Consignment level (MC) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment level. (5) The cardinality at Master Consignment Goods Item level (MI) included in the table in Title I of this Annex indicates how many times the data element may be used at the Master Consignment Goods Item level. (6) The cardinality at House Consignment level (HC) included in the table in Title I of this Annex indicates how many times the data element may be used at the House Consignment level. (7) The cardinality at House Consignment Goods Item level (HI) included in the table in Title I of this Annex indicates how many times the data element may be used at House Consignment Goods Item level. (8) The cardinality at Goods Shipment level (GS) included in the table in Title I of this Annex indicates how many times the data element may be used at Goods Shipment level. (9) The cardinality at Government Agency Goods Item level (SI) included in the table in Title I of this Annex indicates how many times the data element may be used at Government Agency Item level. (10) 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 or national codes, where foreseen, shall be applied. (11) National codes can be used by Member States for data elements 11 10 000 000 Additional procedure, 12 01 000 000 Previous document (sub-element 12 01 005 000 Measurement unit and qualifier), 12 02 000 000 Additional information (sub-element 12 02 008 000 Code), 12 03 000 000 Supporting document (sub-elements 12 03 002 000 Type and 12 03 005 000), 12 04 000 000 Additional reference (sub-element 12 04 002 000 Type), 14 03 000 000 Duties and taxes (sub-element 14 03 039 000 Tax type and sub-element 14 03 040 005 Measurement unit and qualifier), 18 09 000 000 Commodity code (sub-element 18 09 060 000 National additional code), 16 04 000 000 Region of destination and 16 10 000 000 Region of dispatch. 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.

(12) 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: a11 alphabetic character, fixed lengthn22 numeric characters, fixed lengthan33 alphanumeric, fixed lengtha..4up to 4 alphabetic charactersn..5up to 5 numeric charactersan..6up to 6 alphanumeric charactersn..7,2up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float (13) The following references to codelists defined in international standards or in EU-legal acts are used: Short nameSourceDefinition1.Package Type CodeUN/ECE Recommendation 21Package Type Code as defined in the latest version of Annex IV to UN/ECE Recommendation 212.Currency CodeISO 4217Three-letter alphabetic code defined by International Standard ISO 42173.GEONOM CodeCommission Regulation (EU) No 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 Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21). In the context of transit operations, the ISO 3166- alpha-2 country code shall be used and the code XI shall be used for Northern Ireland. 4.UN/LOCODEUNECE Recommendation No. 16UN/LOCODE as defined in UNECE Recommendation No. 165.UN NumberADR agreementUN Number as set out in Annex A, Part 3, Table A (Dangerous Goods List) to the European Agreement Concerning the International Carriage of Dangerous Goods by Road6.Code for Types of Means of TransportUNECE Recommendation No. 28Code for types of means of transport as defined in UNECE Recommendation No. 287.Code for nature of transactionCommission Regulation (EU) No. 113/2010Code for nature of transaction as defined in Annex II to Commission Regulation (EU) No. 113/20108.UPU item nature indication codesUPU code-list 136UPU (Universal Postal Union) item nature indication codes as specified in UPU code list 1369.CUS codesECICS (European Customs Inventory of Chemical Substances)Customs Union and Statistics (CUS) number assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations. TITLE I

Formats and cardinality of the common data requirements for declarations and notifications CHAPTER 1 Formats Data element/class Data sub-element/sub-class Data sub-element numberData element/class nameData sub-element/ sub-class nameData sub-element nameFormatCode-list in Title II (Y/N)Notes11 01 000 000Declaration typean..5Y11 02 000 000Additional declaration typea1Y11 03 000 000Goods item numbern..5N11 04 00 0000Specific circumstance indicatoran3Y11 05 000 000Re-entry indicatorn1Y 11 06 000 000Split ConsignmentN11 06 001 000Split consignment indicatorn1Y11 06 002 000Previous MRNan18N11 07 000 000Securityn1Y11 08 000 000Reduced dataset indicatorn1Y11 09 000 000ProcedureN11 09 001 000Requested procedurean2Y11 09 002 000Previous procedurean2Y11 10 000 000Additional procedurean3Y The Union codes are further specified in Title II. Member States may define national codes. National codes must have the format n1an2. 12 01 000 000Previous documentN12 01 001 000Reference numberan..70N12 01 002 000Typean4NThe codes can be found in the TARIC database.12 01 003 000Type of packagesan..2NPackage type code as referred to in introductory note 13 number 1.12 01 004 000Number of packagesn..8N 12 01 005 000Measurement unit and qualifieran..4N The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. 12 01 006 000Quantityn..16,6N12 01 079 000Complement of informationan..35N12 01 007 000Goods item identifiern..5N12 02 000 000Additional informationN12 02 008 000Codean5Y The Union codes are further specified in Title II. Member States may define national codes. National codes must have the format a1an4. 12 02 009 000Textan..512N12 03 000 000Supporting documentN12 03 001 000Reference numberan..70N12 03 002 000Typean4N The codes for Union or international documents, certificates and authorisations can be found in the TARIC database. Their format is a1an3. For national documents, certificates and authorisations, Member States may define national codes. National codes must have the format n1an3. 12 03 010 000Issuing Authority namean..70N12 03 005 000Measurement unit and qualifier—an..4NThe measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.12 03 006 000Quantity—n..16,6N12 03 011 000Date of validityan..19N12 03 012 000Currencya3NCurrency code as referred to in introductory note 13 number 2.12 03 013 000Document Line Item Numbern..5N12 03 014 000Amountn..16,2N12 03 079 000Complement of informationan..35N12 04 000 000Additional referenceN12 04 001 000Reference numberan..70N12 04 002 000Typean4N

Union codes can be found in the TARIC database. Their format is a1an3. Member States may define national codes. National codes must have the format n1an3. 12 05 000 000Transport documentN 12 05 001 000Reference numberan..70N12 05 002 000Typean4NThe codes can be found in the TARIC database.12 06 000 000TIR Carnet numberan..12N12 07 000 000Referral request referencean..17N12 08 000 000Reference number/UCRan..35N12 09 000 000LRNan..22N12 10 000 000Deferred paymentan..35N12 11 000 000WarehouseN12 11 002 000Typea1Y12 11 015 000Identifieran..35N12 12 000 000AuthorisationN12 12 002 000Typean..4NThe codes can be found in the TARIC database.12 12 001 000Reference Numberan..35N12 12 080 000Holder of authorisationan..17NThe structure of the EORI number is defined in Title II of Annex 12-01.13 01 000 000ExporterN13 01 016 000Namean..70N 13 01 017 000Identification numberan..17N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II. 13 01 018 000AddressN13 01 018 019Street and numberan..70N13 01 018 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 01 018 021Postcodean..17N13 01 018 022Cityan..35N13 02 000 000ConsignorN13 02 016 000Namean..70N13 02 017 000Identification numberan..17N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1301017000 Identification number. 13 02 028 000Type of personn1Y13 02 018 000AddressN13 02 018 019Street and numberan..70N13 02 018 023Streetan..70N13 02 018 024Street additional linean..70N13 02 018 025Numberan..35N 13 02 018 026P.O. boxan..70N13 02 018 027Sub-divisionan..35N13 02 018 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 02 018 021Postcodean..17N13 02 018 022Cityan..35N13 02 029 000CommunicationN13 02 029 015Identifieran..512N13 02 029 002Typean..3Y13 02 074 000Contact person13 02 074 016Namean..70N13 02 074 075Phone numberan..35N13 02 074 076E-mail addressan..256N13 03 000 000ConsigneeN13 03 016 000Namean..70N13 03 017 000Identification numberan..17N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1301017000 Identification number. 13 03 028 000Type of personn1Y The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor Type of Person) shall be used. 13 03 018 000AddressN 13 03 018 019Street and numberan..70N13 03 018 023Streetan..70N13 03 018 024Street additional linean..70N13 03 018 025Numberan..35N13 03 018 026P.O. boxan..70N13 03 018 027Sub-divisionan..35N13 03 018 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 03 018 021Postcodean..17N13 03 018 022Cityan..35N13 03 029 000CommunicationN13 03 029 015Identifieran..512N13 03 029 002Typean..3Y

The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 04 000 000ImporterN13 04 016 000Namean..70N13 04 017 000Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-01.13 04 018 000AddressN13 04 018 019Street and numberan..70N13 04 018 029Countrya2NGEONOM code as referred to in introductory note 13 number 3. 13 04 018 021Postcodean..17N13 04 018 022Cityan..35N13 05 000 000DeclarantN13 05 016 000Namean..70N13 05 017 000Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-01.13 05 018 000AddressN13 05 018 019Street and numberan..70N13 05 018 023Streetan..70N13 05 018 024Street additional linean..70N13 05 018 025Numberan..35N13 05 018 026P.O. boxan..70N13 05 018 027Sub-divisionan..35N13 05 018 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 05 018 021Postcodean..17N13 05 018 022Cityan..35N13 05 029 000CommunicationN13 05 029 015Identifieran..512N13 05 029 002Typean..3Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 05 074 000Contact personN 13 05 074 016Namean..70N13 05 074 075Phone numberan..35N13 05 074 076E-mail addressan..256N13 06 000 000RepresentativeN13 06 016 000Namean..70N13 06 017 000Identification numberan..17N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1301017000 Identification number 13 06 030 000Statusn1Y13 06 018 000AddressN13 06 018 023Streetan..70N13 06 018 024Street additional linean..70N13 06 018 025Numberan..35N13 06 018 026P.O. boxan..70N13 06 018 027Sub-divisionan..35N13 06 018 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 06 018 021Postcodean..17N13 06 018 022Cityan..35N13 06 029028CommunicationN13 06 029 015Identifieran..512N 13 06 029 002Typean..3Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 06 074 000Contact personN13 06 074 016Namean..70N13 06 074 075Phone numberan..35N13 06 074 076E-mail addressan..256N13 07 000 000Holder of the transit procedureN13 07 016 000Namean..70N13 07 017 000Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-01.13 07 078 000TIR Holder identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-01.13 07 018 000AddressN13 07 019 019Street and numberan..70N13 07 020 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 07 021 021Postcodean..17N13 07 022 022Cityan..35N13 07 074 000Contact personN13 07 074 016Namean..70N13 07 074 075Phone numberan..35N13 07 074 076E-mail addressan..256N 13 08 000 000SellerN13 08 016 000Namean..70N13 08 017 000Identification numberan..17N The structure of the EORI number is defined in Title II of Annex 12-01.

The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number. 13 08 028 000Type of personn1Y The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor- Type of Person) shall be used. 13 08 018 000AddressN13 08 018 019Street and numberan..70N13 08 018 023Streetan..70N13 08 018 024Street additional linean..70N13 08 018 025Numberan..35N13 08 018 026P.O. boxan..70N13 08 018 027Sub-divisionan..35N13 08 018 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 08 018 021Postcodean..17N13 08 018 022Cityan..35N13 08 029 000CommunicationN13 08 029 015Identifieran..512N 13 08 029 002Typean..3Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 09 000 000BuyerN13 09 016 000Namean..70N13 09 017 000Identification numberan..17N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number. 13 09 028 000Type of personn1Y The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor - Type of Person) shall be used. 13 09 018 000AddressN13 09 018 019Street and numberan..70N13 09 018 023Streetan..70N13 09 018 024Street additional linean..70N13 09 018 025Numberan..35N13 09 018 026P.O. boxan..70N13 09 018 027Sub-divisionan..35N13 09 018 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 09 018 021Postcodean..17N 13 09 018 022Cityan..35N13 09 029 000CommunicationN13 09 029 015Identifieran..512N13 09 029 002Typean..3Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor – Communication- Type) shall be used. 13 10 000 000Person notifying the arrivalN13 10 017 000Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-01.13 10 029 000CommunicationN13 10 029 015Identifieran..512N13 10 029 002Typean..3Y The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication-Type) shall be used. 13 11 000 000Person presenting the goodsN13 11 017 000Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-01.13 12 000 000CarrierN13 12 016 000Namean..70N13 12 017 000Identification numberan..17N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number. 13 12 018 000AddressN13 12 018 023Streetan..70N13 12 018 024Street additional linean..70N13 12 018 025Numberan..35N13 12 018 026P.O. boxan..70N13 12 018 027Sub-divisionan..35N13 12 018 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 12 018 021Postcodean..17N13 12 018 022Cityan..35N13 12 029 000CommunicationN13 12 029 015Identifieran..512N13 12 029 002Typean..3Y

The Communication Type code as defined in Title II for D.E. 13 02 029 002 (Consignor- Communication- Type) shall be used. 13 12 074 000Contact personN13 12 074 016Namean..70N13 12 074 075Phone numberan..35N13 12 074 076E-mail addressan..256N13 13 000 000Notify partyN13 13 016 000Namean..70N 13 13 017 000Identification numberan..17N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 1301017000 Identification number. 13 13 028 000Type of personn1Y The Type of person code as defined in Title II for D.E. 13 02 028 000 (Consignor - Type of Person) shall be used. 13 13 018 000AddressN13 13 018 023Streetan..70N13 13 018 024Street additional linean..70N13 13 018 025Numberan..35N13 13 018 026P.O. boxan..70N13 13 018 027Sub-divisionan..35N13 13 018 020Countrya2NGEONOM code as referred to in introductory note 13 number 3.13 13 018 021Postcodean..17N13 13 018 022Cityan..35N13 13 029 000CommunicationN13 13 029 015Identifieran..512N13 13 029 002Typean..3N13 14 000 000Additional supply chain actorN13 14 031 000Rolea..3Y 13 14 017 000Identification numberan..17N The structure of the EORI number is defined in Title II of Annex 12-01. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 13 01 017 000 Identification number. 13 15 000 000Supplementary declarantN13 15 017 000Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-01.13 15 032 000Supplementary filing typean..3Y13 16 000 000Additional fiscal referenceN13 16 031 000Rolean3Y13 16 034 000VAT identification numberan..17N13 17 000 000Person lodging the customs goods manifestN13 17 017 000Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-0113 18 000 000Person requesting a proof of the customs status of Union goodsN.13 18 017 000Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-01 13 19 000 000Person notifying the arrival of goods following movement under temporary storageN13 19 017 000Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-0113 20 000 000Person providing a guaranteeN13 20 017 000Identification numberan..17The structure of the EORI number is defined in Title II of Annex 12-0113 21 000 000Person paying the customs dutyN13 21 017 000Identification numberan..17The structure of the EORI number is defined in Title II of Annex 12-0114 01 000 000Delivery termsN14 01 035 000INCOTERM codea3YThe codes and headings describing the commercial contract are defined in Title II.14 01 036 000UN/LOCODEan..17NUN/LOCODE as referred to in introductory note 13 number 4.14 01 020 000Countrya2NGEONOM code as referred to in introductory note 13 number 3.14 01 037 000Locationan..35N14 02 000 000Transport chargesN14 02 038 000Method of paymenta1Y14 03 000 000Duties and taxesN

14 03 039 000Tax typean3Y The Union codes are further specified in Title II Member States may define national codes. National codes must have the format n1an2. 14 03 038 000Method of paymenta1Y14 03 042 000Payable tax amountn..16,2N14 03 040 000Tax baseN14 03 040 041Tax raten..17,3N14 03 040 005Measurement unit and qualifieran..4NThe measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4.14 03 040 006Quantityn..16,6N14 03 040 014Amountn..16,2N14 03 040 043Tax amountn..16,6N14 16 000 000Total duties and taxes amountn..16,2N14 17 000 000Internal currency unita3NCurrency code as referred to in introductory note 13 number 2.14 04 000 000Additions and deductionsN14 04 008 000Codea2Y14 04 014 000Amountn..16,2N 14 05 000 000Invoice currencya3NCurrency code as referred to in introductory note 13 number 2.14 06 000 000Total amount invoicedn..16,2N14 07 000 000Valuation indicatorsan4Y14 08 000 000Item amount invoicedn..16,2N14 09 000 000Exchange raten..12,5N14 10 000 000Valuation methodn1Y14 11 000 000Preferencen3Y14 12 000 000Postal valueN14 12 012 000Currency codea3NCurrency code as referred to in introductory note 13 number 2.14 12 0140 00Amountn..16,2N14 13 000 000Postal chargesN14 13 012 000Currency codea3NCurrency code as referred to in introductory note 13 number 2.14 13 014 000Amountn..16,2N14 14 000 000Intrinsic valueN14 14 012 000Currency codea3NCurrency code as referred to in introductory note 13 number 2.14 14 014 000Amountn..16,2N14 15 000 000Transport and insurance costs to the destinationN14 15 012 000Currency codea3NCurrency code as referred to in introductory note 13 number 2. 14 15 014 000Amountn..16,2N15 01 000 000Estimated date and time of departurean..19N15 02 000 000Actual date and time of departurean..19N15 03 000 000Estimated date and time of arrivalan..19N15 04 000 000Estimated date and time of arrival at the port of unloadingan..19N15 05 000 000Actual date and time of arrivalan..19N15 06 000 000Declaration datean..19N15 07 000 000Requested validity of the proofn..3N15 08 000 000Date and time of presentation of the goodsan..19N15 09 000 000Date of acceptancean..19N16 02 000 000Addressed Member StateN16 02 020 000Countrya2NGEONOM code as referred to in introductory note 13 number 3.16 03 000 000Country of destinationa2N GEONOM code as referred to in introductory note 13 number 3. In the context of transit operations, The ISO 3166- alpha-2 country code shall be used 16 04 000 000Region of destinationan..35NCodes are defined by the Member State concerned.16 05 000 000Place of deliveryN16 05 036 000UN/LOCODEan..17NUN/LOCODE as referred to in introductory note 13 number 4.16 05 020 000Countrya2NGEONOM code as referred to in introductory note 13 number 3.16 05 037 000Locationan..35N16 06 000 000Country of dispatcha2NGEONOM code as referred to in introductory note 13 number 3.16 07 000 000Country of exporta2NGEONOM code as referred to in introductory note 13 number 3.16 08 000 000Country of origina2NGEONOM code as referred to in introductory note 13 number 3.16 09 000 000Country of preferential originan..4N

GEONOM code as referred to in introductory note 13 number 3. Where the proof of origin refers to a region/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. 16 10 000 000Region of dispatchan..9NCodes are defined by the Member State concerned.16 11 000 000Countries of routing of means of transportN16 11 020 000Countrya2NGEONOM code as referred to in introductory note 13 number 3.16 12 000 000Country of routing of consignmentN 16 12 020 000Countrya2NGEONOM code as referred to in introductory note 13 number 3.16 13 000 000Place of loadingN16 13 036 000UN/LOCODEan..17NUN/LOCODE as referred to in introductory note 13 number 4.16 13 020 000Countrya2NWhere 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 GEONOM code as referred to in introductory note 13 number 3.16 13 037 000Locationan..35N16 14 000 000Place of unloadingN16 14 036 000UN/LOCODEan..17NUN/LOCODE as referred to in introductory note 13 number 4.16 14 020 000Countrya2NWhere 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 GEONOM code as referred to in introductory note 13 number 3.16 14 037 000Locationan..35N16 15 000 000Location of goodsNOnly one type for location of goods can be used.16 15 045 000Type of locationa1Y16 15 046 000Qualifier of identificationa1Y16 15 036 000UN/LOCODEan..17NUN/LOCODE as referred to in introductory note 13 number 4.16 15 047 000Customs officeN 16 15 047 001Reference numberan8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 16 15 048 000GNSSN16 15 048 049Latitudean..17N16 15 048 050Longitudean..17N16 15 051 000Economic operatorN16 15 051 017Identification numberan..17NThe structure of the EORI number is defined in Title II of Annex 12-01.16 15 052 000Authorisation numberan..35N16 15 053 000Additional identifieran..4N16 15 018 000AddressN16 15 018 019Street and numberan..70N16 15 018 021Postcodean..17N16 15 018 022Cityan..35NGEONOM code as referred to in introductory note 13 number 3.16 15 018 020Countrya2N16 15 081 000Postcode Address16 15 081 021Postcodean..17N16 15 081 025House Numberan..35N16 15 081 020Countrya2N16 15 074 000Contact personN16 15 074 016Namean..70N 16 15 074 075Phone numberan..35N16 15 074 076E-mail addressan..256N16 16 000 000Place of acceptanceN16 16 036 000UN/LOCODEan..17NUN/LOCODE as referred to in introductory note 13 number 4.16 16 020 000Countrya2NWhere the place of acceptance is not coded according to the UN/LOCODE, the country where the place of acceptance is located is identified by the GEONOM code as referred to in introductory note 13 number 3.16 16 037 000Locationan..35N16 17 000 000Binding itineraryn1Y17 01 000 000Customs office of exitN17 01 001 000Reference numberan8NThe structure of the customs office identifier is defined in Title II.17 02 000 000Customs office of exportN17 02 001 000Reference numberan8N

The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 03 000 000Customs office of departureN17 03 001 000Reference numberan8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 04 000 000Customs office of transitN 17 04 001 000Reference numberan8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 05 000 000Customs office of destinationN17 05 001 000Reference numberan8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 06 000 000Customs office of exit for transitN17 06 001 000Reference numberan8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 07 000 000Customs office of first entryN17 07 001 000Reference numberan8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 08 000 000Actual Customs office of first entryN17 08 001 000Reference numberan8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 09 000 000Customs office of presentationN 17 09 001 000Reference numberan8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 17 10 000 000Supervising customs officeN17 10 001 000Reference numberan8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 18 01 000 000Net massn..16,6N18 02 000 000Supplementary unitsn..16,6N18 03 000 000Total gross massn..16,6N18 04 000 000Gross massn..16,6N18 05 000 000Description of goodsan..512N18 06 000 000PackagingN18 06 003 000Type of packagesan2NPackage type code as referred to in introductory note 13 number 1.18 06 004 000Number of packagesn..8N18 06 054 000Shipping marksan..512N18 07 000 000Dangerous goodsN18 07 055 000UN numberan4NUN number as referred to in introductory note 13 number 5.18 08 000 000CUS codean9NCUS Code as referred to in introductory note 13 number 918 09 000 000Commodity codeN 18 09 056 000Harmonized System sub-heading codean6N18 09 057 000Combined nomenclature codean2N18 09 058 000TARIC codean2NTo 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)18 09 059 000TARIC additional codean4NTo be completed in accordance with the TARIC codes (additional codes).18 09 060 000National additional codean..4NCodes to be adopted by the Member States concerned18 10 000 000Type of goodsa..3NUPU Item nature indication codes as referred to in introductory note 13 number 819 01 000 000Container indicatorn1Y19 02 000 000Conveyance reference numberan..17N19 03 000 000Mode of transport at the bordern1Y19 04 000 000Inland mode of transportn1YThe codes provided for in Title II as regards D.E.19 03 000 000 Mode of transport at the border shall be used.19 05 000 000Departure transport meansN19 05 061 000Type of identificationn2Y19 05 017 000Identification numberan..35N

19 05 062 000Nationalitya2NGEONOM code as referred to in introductory note 13 number 3.19 06 000 000Arrival transport means-19 06 061 000Type of identificationn2YThe codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification.19 06 017 000Identification numberan..35N19 07 000 000Transport EquipmentN19 07 063 000Container identification numberan..17N19 07 044 000Goods referencen..5N19 07 064 000Container size and type identificationan..10Y19 07 065 000Container packed statusan..3Y19 07 066 000Container supplier type codean..3Y19 08 000 000Active border transport meansN19 08 061 000Type of identificationn2YThe codes defined in Title II for D.E. 19 05 061 000 Type of identification shall be used for the type of identification.19 08 017 000Identification numberan..35N19 08 062 000Nationalitya2NGEONOM code as referred to in introductory note 13 number 3. 19 08 067 000Type of means of transportan..4NCode for type of means of transport as referred to in introductory note 13 number 6.19 09 000 000Passive border transport meansN19 09 061 000Type of identificationn2YThe codes defined in Title II for D.E. 1905061000 Type of identification shall be used for the type of identification19 09 017 000Identification numberan..35N19 09 062 000Nationalitya2NGEONOM code as referred to in introductory note 13 number 3.19 09 067 000Type of means of transportan..4NCode for type of means of transport as referred to in introductory note 13 number 6.19 10 000 000SealN19 10 068 000Number of sealsn..4N19 10 015 000Identifieran..20N19 11 000 000Receptacle identification numberan..35N99 01 000 000Quota order numberan6N99 02 000 000Guarantee typean1Y99 03 000 000Guarantee referenceN99 03 069 000GRNan..24N99 03 070 000Access codean..4N99 03 012 000Currencya3NCurrency code as referred to in introductory note 13 number 2. 99 03 071 000Amount to be coveredn..16,2N99 03 072 000Customs office of guaranteean8N The identifier of the customs office shall follow the structure defined for D.E. 17 01 001 000 Reference number 99 03 073 000Other guarantee referencean..35N99 04 000 000Guarantee not valid ina2NGEONOM code as referred to in introductory note 13 number 3.99 05 000 000Nature of transactionn..2NCode for nature of transaction as referred to in introductory note 13 number 7.99 06 000 000Statistical valuen..16,2N CHAPTER 2 Cardinalities Cardinalities for Declaration levels MC1x (per declaration)MI9,999x (per MC)HC99,999x (per MC for entry)HC999x (per MC for transit)HI9,999x (per HC)GS1x (per declaration in export and import)GS9,999x (per recapitulative supplementary declaration)GS1x (per HC)SI9,999x (per GS) Cardinalities for data classes The cardinality for the Number of seals has to be understood in relation to the transport equipment, i.e. 1x per container. Data element/class Data sub-element/sub-classData element/class nameData sub-element/ sub-class nameCardinality DeclarationCardinality MCCardinality MICardinality HCCardinality HICardinality GSCardinality SI11 01 000 000Declaration type1x1x11 02 000 000Additional declaration type1x11 03 000 000Goods item number1x1x1x11 04 000 000Specific circumstance indicator1x11 05 000 000Re-entry indicator1x11 06 000 000Split Consignment1x11 06 001 000Split consignment indicator1x11 06 002 000Previous MRN1x11 07 000 000Security1x11 08 000 000Reduced dataset indicator1x11 09 000 000Procedure1x11 09 001 000Requested procedure1x11 09 002 000Previous procedure1x11 10 000 000Additional procedure99x

12 01 000 000Previous document9,999x9,999x99x99x99x99x99x12 01 001 000Reference number1x1x1x1x1x1x1x12 01 002 000Type1x1x1x1x1x1x1x12 01 003 000Type of packages1x1x1x12 01 004 000Number of packages1x1x1x12 01 005 000Measurement unit and qualifier1x1x1x12 01 006 000Quantity1x1x1x12 01 079 000Complement of information1x1x1x12 01 007 000Goods item identifier1x1x1x1x1x12 02 000 000Additional information99x99x99x99x99x99x12 02 008 000Code1x1x1x1x1x1x12 02 009 000Text1x1x1x1x1x1x12 03 000 000Supporting document99x99x99x99x99x99x12 03 001 000Reference number1x1x1x1x1x1x12 03 002 000Type1x1x1x1x1x1x 12 03 010 000Issuing Authority name1x1x12 03 005 000Measurement unit and qualifier1x12 03 006 000Quantity1x12 03 011 000Date of validity1x1x12 03 012 000Currency1x12 03 013 000Document Line Item Number1x1x1x1x12 03 014 000Amount1x12 03 079 000Complement of information1x1x12 04 000 000Additional reference99x99x99x99x99x99x12 04 001 000Reference number1x1x1x1x1x12 04 002 000Type1x1x1x1x1x1x12 05 000 000Transport document9,999x99x99x99x99x12 05 001 000Reference number1x1x1x1x1x12 05 002 000Type1x1x1x1x1x12 06 000 000TIR Carnet number1x 12 07 000 000Referral request reference1x12 08 000 000Reference number/UCR1x1x1x1x1x1x12 09 000 000LRN1x12 10 000 000Deferred payment9x12 11 000 000Warehouse1x1x12 11 002 000Type1x1x12 11 015 000Identifier1x1x12 12 000 000Authorisation99x99x12 12 002 000Type1x1x12 12 001 000Reference Number1x1x12 12 080 000Holder of authorisation1x1x13 01 000 000Exporter1x1x1x13 01 016 000Name1x1x1x13 01 017 000Identification number1x1x1x13 01 018 000Address1x1x1x 13 02 000 000Consignor1x1x1x1x1x13 02 016 000Name1x1x1x1x1x13 02 017 000Identification number1x1x1x1x1x13 02 028 000Type of person1x1x1x1x1x13 02 018 000Address1x1x1x1x1x13 02 029 000Communication9x9x13 02 074 000Contact person9x9x9x13 03 000 000Consignee1x1x1x1x1x1x1x13 03 016 000Name1x1x1x1x1x1x1x13 03 017 000Identification number1x1x1x1x1x1x1x13 03 028 000Type of person1x1x13 03 018 000Address1x1x1x1x1x1x1x13 03 029 000Communication9x9x13 04 000 000Importer1x13 04 016 000Name1x13 04 017 000Identification number1x 13 04 018 000Address1x13 05 000 000Declarant1x13 05 016 000Name1x13 05 017 000Identification number1x13 05 018 000Address1x13 05 029 000Communication9x13 05 074 000Contact person9x13 06 000 000Representative1x13 06 016 000Name1x13 06 017 000Identification number1x13 06 030 000Status1x13 06 018 000Address1x13 06 029 028Communication9x13 06 074 000Contact person9x13 07 000 000Holder of the transit procedure1x13 07 016 000Name1x 13 07 017 000Identification number1x13 07 078 000TIR Holder identification number1x13 07 018 000Address1x13 07 074 000Contact person1x13 08 000 000Seller1x1x13 08 016 000Name1x1x13 08 017 000Identification number1x1x13 08 028 000Type of person1x1x13 08 018 000Address1x1x13 08 029 000Communication9x13 09 000 000Buyer1x1x13 09 016 000Name1x1x13 09 017 000Identification number1x1x13 09 028 000Type of person1x1x13 09 018 000Address1x1x 13 09 029 000Communication9x13 10 000 000Person notifying the arrival1x13 10 017 000Identification number1x13 10 029 000Communication9x13 11 000 000Person presenting the goods1x13 11 017 000Identification number1x13 12 000 000Carrier1x1x13 12 016 000Name1x13 12 017 000Identification number1x1x13 12 018 000Address1x13 12 029 000Communication9x13 12 074 000Contact person9x13 13 000 000Notify party1x1x13 13 016 000Name1x1x

13 13 017 000Identification number1x1x13 13 028 000Type of person1x1x13 13 018 000Address1x1x13 13 029 000Communication9x9x13 14 000 000Additional supply chain actor99x99x99x99x99x99x13 14 031 000Role1x1x1x1x1x1x13 14 017 000Identification number1x1x1x1x1x1x13 15 000 000Supplementary declarant1x1x13 15 017 000Identification number1x1x13 15 032 000Supplementary filing type1x1x13 16 000 000Additional fiscal reference99x99x13 16 031 000Role1x1x13 16 034 000VAT identification number1x1x 13 17 000 000Person lodging the customs goods manifest1x13 17 017 000Identification number1x13 18 000 000Person requesting a proof of the customs status of Union goods1x13 18 017 000Identification number1x13 19 000 000Person notifyng the arrival of goods following movement under temporary storage1x13 19 017 000Identification number1x13 20 000 000Person providing a guarantee1x13 20 017 000Identification number1x13 21 000 000Person paying the customs duty1x13 21 017 000Identification number1x 14 01 000 000Delivery terms1x14 01 035 000INCOTERM code1x14 01 036 000UN/LOCODE1x14 01 020 000Country1x14 01 037 000Location1x14 02 000 000Transport charges1x1x1x14 02 038 000Method of payment1x1x1x14 03 000 000Duties and taxes99x14 03 039 000Tax type1x14 03 038 000Method of payment99x14 03 042 000Payable tax amount1x14 03 040 000Tax base99x14 16 000 000Total duties and taxes amount1x14 17 000 000Internal currency unit1x14 04 000 000Additions and deductions99x99x14 04 008 000Code1x1x 14 04 014 000Amount1x1x14 05 000 000Invoice currency1x1x14 06 000 000Total amount invoiced1x1x14 07 000 000Valuation indicators1x14 08 000 000Item amount invoiced1x14 09 000 000Exchange rate1x14 10 000 000Valuation method1x14 11 000 000Preference1x14 12 000 000Postal value1x1x14 12 012 000Currency code1x1x14 12 014 000Amount1x1x14 13 000 000Postal charges1x1x14 13 012 000Currency code1x1x14 13 014 000Amount1x1x14 14 000 000Intrinsic value1x14 14 012 000Currency code1x 14 14 014 000Amount1x14 15 000 000Transport and insurance costs to the destination1x1x14 15 012 000Currency code1x1x14 15 014 000Amount1x1x15 01 000 000Estimated date and time of departure1x15 02 000 000Actual date and time of departure1x15 03 000 000Estimated date and time of arrival1x15 04 000 000Estimated date and time of arrival at the port of unloading1x1x15 05 000 000Actual date and time of arrival1x15 06 000 000Declaration date1x15 07 000 000Requested validity of the proof1x15 08 000 000Date and time of presentation of the goods1x 15 09 000 000Date of acceptance1x1x16 02 000 000Addressed Member State1x16 02 020 000Country1x16 03 000 000Country of destination1x1x1x1x16 04 000 000Region of destination1x1x16 05 000 000Place of delivery1x1x16 05 036 000UN/LOCODE1x1x16 05 020 000Country1x1x16 05 037 000Location1x1x16 06 000 000Country of dispatch1x1x1x1x1x16 07 000 000Country of export1x1x16 08 000 000Country of origin1x1x16 09 000 000Country of preferential origin1x16 10 000 000Region of dispatch1x 16 11 000 000Countries of routing of means of transport99x16 11 020 000Country1x16 12 000 000Country of routing of consignment99x99x16 12 020 000Country1x1x16 13 000 000Place of loading1x16 13 036 000UN/LOCODE1x16 13 020 000Country1x16 13 037 000Location1x16 14 000 000Place of unloading1x16 14 036 000UN/LOCODE1x16 14 020 000Country1x16 14 037 000Location1x16 15 000 000Location of goods1x1x16 15 045 000Type of location1x1x16 15 046 000Qualifier of identification1x1x

16 15 036 000UN/LOCODE1x1x16 15 047 000Customs office1x1x16 15 048 000GNSS1x1x16 15 051 000Economic operator1x1x16 15 052 000Authorisation number1x1x16 15 053 000Additional identifier1x1x16 15 018 000Address1x1x16 15 081 000Postcode Address1x1x16 15 074 000Contact person9x9x16 16 000 000Place of acceptance1x1x16 16 036 000UN/LOCODE1x1x16 16 020 000Country1x1x16 16 037 000Location1x1x16 17 000 000Binding itinerary1x17 01 000 000Customs office of exit1x17 01 001 000Reference number1x 17 02 000 000Customs office of export1x17 02 001 000Reference number1x17 03 000 000Customs office of departure1x17 03 001 000Reference number1x17 04 000 000Customs office of transit9x17 04 001 000Reference number1x17 05 000 000Customs office of destination1x17 05 001 000Reference number1x17 06 000 000Customs office of exit for transit9x17 06 001 000Reference number1x17 07 000 000Customs office of first entry1x17 07 001 000Reference number1x17 08 000 000Actual Customs office of first entry1x17 08 001 000Reference number1x 17 09 000 000Customs office of presentation1x17 09 001 000Reference number1x17 10 000 000Supervising customs office1x17 10 001 000Reference number1x18 01 000 000Net mass1x1x18 02 000 000Supplementary units1x18 03 000 000Total gross mass1x1x1x18 04 000 000Gross mass1x1x1x1x1x1x18 05 000 000Description of goods1x1x1x18 06 000 000Packaging99x99x99x18 06 003 000Type of packages1x1x1x18 06 004 000Number of packages1x1x1x18 06 054 000Shipping marks1x1x1x18 07 000 000Dangerous goods99x99x18 07 055 000UN number1x1x 18 08 000 000CUS code1x1x1x18 09 000 000Commodity code1x1x1x18 09 056 000Harmonized System sub-heading code1x1x1x18 09 057 000Combined nomenclature code1x1x1x18 09 058 000TARIC code1x18 09 059 000TARIC additional code99x18 09 060 000National additional code99x18 10 000 000Type of goods1x1x19 01 000 000Container indicator1x1x1x19 02 000 000Conveyance reference number9x19 03 000 000Mode of transport at the border1x1x1x19 04 000 000Inland mode of transport1x1x19 05 000 000Departure transport means999x999x999x 19 05 061 000Type of identification1x1x19 05 017 000Identification number1x1x19 05 062 000Nationality1x1x19 06 000 000Arrival transport means1x1x19 06 061 000Type of identification1x1x19 06 017 000Identification number1x1x19 07 000 000Transport Equipment9,999x9,999x9,999x9,999x9,999x19 07 063 000Container identification number1x1x1x1x1x19 07 044 000Goods reference9,999x9,999x19 07 064 000Container size and type identification1x1x1x1x19 07 065 000Container packed status1x1x1x1x19 07 066 000Container supplier type code1x1x1x1x 19 08 000 000Active border transport means1x9x1x19 08 061 000Type of identification1x1x1x19 08 017 000Identification number1x1x1x19 08 062 000Nationality1x1x1x19 08 067 000Type of means of transport1x19 09 000 000Passive border transport means999x999x999x19 09 061 000Type of identification1x1x1x19 09 017 000Identification number1x1x1x19 09 062 000Nationality1x1x1x19 09 067 000Type of means of transport1x1x1x19 10 000 000Seal99x99x99x99x19 10 068 000Number of seals1x1x1x1x19 10 015 000Identifier1x1x1x1x

19 11 000 000Receptacle identification number9,999x9,999x99 01 000 000Quota order number1x99 02 000 000Guarantee type9x99 03 000 000Guarantee reference99x99 03 069 000GRN1x99 03 070 000Access code1x99 03 012 000Currency1x99 03 071 000Amount to be covered1x99 03 072 000Customs office of guarantee1x99 03 073 000Other guarantee reference1x99 04 000 000Guarantee not valid in99x99 05 000 000Nature of transaction1x1x99 06 000 000Statistical value1x TITLE II Codes in relation with the common data requirements for declarations and notifications (1) Introduction: This Title contains the codes to be used on electronic declarations and notifications. (2) Codes: 11 01 000 000 Declaration type 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). 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). CodeDescriptionDataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446CUnion goods not placed under a transit procedureD3CO 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 or Council Directive 2008/118/EC 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. B3, B4, H1, H5, I1EX For trade with countries and territories situated outside of the customs territory of the Union. 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. B1, B2, C1IM For trade with countries and territories situated outside of the customs territory of the Union. 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. H1, H2, H3, H4, H5, H6, H7, I1TMixed 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 RegulationD1, D2, D3T1Goods placed under the external Union transit procedureD1, D2, D3T2Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) appliesD1, D2, D3

T2FGoods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446D1, D2, D3T2LProof establishing the customs status of Union goodsE1, E2T2LFProof establishing the customs status of Union goods consigned to, from or between special fiscal territoriesE1, E2T2LSMProof 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 1992E1T2SMGoods 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 1992D1, D2TDGoods 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) of the CodeD3TIRGoods placed under the TIR (Transport Internationaux Routiers) procedureD1, D2XUnion goods to be exported, not placed under a transit procedure in the context of the application of Article 233(4) (e) of the CodeD3 11 02 000 000 Additional declaration type Afor a standard customs declaration (under Article 162 of the Code)Bfor a simplified declaration on occasional basis (under Article 166(1) of the CodeCfor a simplified customs declaration with regular use (under Article 166(2) of the Code)Dfor lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the CodeEfor lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the CodeFfor lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the CodeRRetrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447)Xfor a supplementary declaration of simplified declarations covered by B and EYfor a supplementary declaration of general or periodic nature of simplified declarations covered by C and F Zfor a supplementary declaration of general or periodic nature under the procedure covered under Article 182 of the CodeUfor a supplementary recapitulative declaration of simplified declarations covered by C and FVfor a supplementary recapitulative declaration under the procedure covered under Article 182 of the Code 11 04 000 000 Specific circumstance indicator The following codes shall be used: CodesDescriptionA20Exit summary declaration – Express consignmentsF10Sea and inland waterways – Complete dataset – Straight bill of lading containing the necessary information from consigneeF11Sea 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 ladingF12Sea and inland waterways – Partial dataset – Master bill of lading onlyF13Sea and inland waterways – Partial dataset – Straight bill of lading onlyF14Sea and inland waterways – Partial dataset – House bill of lading onlyF15Sea and inland waterways – Partial dataset – House bill of lading with the necessary information from consigneeF16Sea and inland waterways – Partial dataset – Necessary information required to be provided by consignee at the lowest level of transport contract (Lowest house bill of lading where the master bill of lading is no straight bill of lading)F20Air cargo (general) – Complete dataset lodged pre-loadingF21Air cargo (general) – Partial dataset – Master air waybill lodged pre-arrivalF22Air cargo (general) – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446F23Air 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 numberF24Air 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 numberF25Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446F26Air 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 informationF27Air cargo (general) — Complete dataset lodged pre-arrivalF28Air cargo (general) — Complete dataset lodged pre-loading – Direct air waybillF29Air cargo (general) — Complete dataset lodged pre-arrival – Direct air waybillF30Express consignments — Complete dataset lodged pre-arrival

F31Express consignments on air cargo general – Complete dataset lodged pre-arrival by the express operatorF32 Entry summary declaration – Express consignments – Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph F33Express consignment on air cargo general – Partial dataset – House air waybill lodged pre-arrival – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) of Delegated Regulation (EU) 2015/2446F40Postal consignments – Partial dataset – Road master transport document informationF41Postal consignments – Partial dataset – Rail master transport document informationF42Postal 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 concernedF43Postal consignments — Partial dataset — Minimum dataset lodged pre- loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446F44Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph and in accordance with Article 113(2) of Delegated Regulation (EU) 2015/2446F45Postal consignment – Partial dataset – Master bill of lading onlyF50Road mode of transportF51Rail mode of transportG4Temporary storage declarationG5Arrival notification in case of movement of goods under temporary storage 11 05 000 000 Re-entry indicator The relevant codes are given below: 0No (Entry summary declaration lodged for goods which enter into the customs territory of the Union for the first time)1Yes (Entry summary declaration lodged for goods which re-enter into the customs territory of the Union after having exited it) 11 06 001 000 Split consignment indicator The relevant codes are given below: 0No (Entry summary declaration lodged for full Master consignment)1Yes (Entry summary declaration lodged for split Master consignment) 11 07 000 000 Security The relevant codes are given below: CodeDescriptionExplanation0NoDeclaration is not combined with Exit summary declaration or Entry summary declaration1ENSDeclaration is combined with Entry summary declaration2EXSDeclaration is combined with Exit summary declaration3ENS and EXSDeclaration is combined with Exit summary declaration and Entry summary declaration 11 08 000 000 Reduced dataset indicator The relevant codes are given below: 0No (Goods are not declared using a reduced data set)1Yes (Goods are declared using a reduced data set) 11 09 000 000 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. 00This 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 those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply ExampleNon-Union goods arriving from a third country released for free circulation in Germany and sent on to the Canary Islands.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. ExplanationThis 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. ExampleExport of Union goods to a third country, but also dispatch of Union goods to parts of the customs territory of the Union to which the provisions of Directive 2006/112/EC or Directive 2008/118/EC do not apply.11

Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing. ExplanationPrior export (EX-IM) in accordance with Art. 223(2)c) of the Code.ExampleExport 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. ExampleOutward 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) 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 (Council Regulation (EC) No 3036/94 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) ) 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. ExampleTemporary export for exhibitions of articles such as samples, professional equipment, etc.31 Re-export. ExplanationRe-export of non-Union goods following a special procedure.ExampleGoods 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. ExplanationExemption 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.13 16 034 000 VAT identification number.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. ExampleRelease 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. ExplanationThis 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. ExplanationPrior import in accordance with Article 223(2)d) of the Code.ExampleImport 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. ExplanationStandard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.51

Placing goods under inward processing procedure. ExplanationInward 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. ExampleTemporary 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). ExplanationThis code is used to record the operation for the purposes of statistics on intra-Union trade.ExampleNon-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. ExplanationGoods 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. ExplanationExemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the re-importation 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. 13 16 034 000 VAT identification number.Examples Re-importation 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 re-importation 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. ExplanationThis code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.ExampleProcessed alcoholic beverages are re-imported and placed in a tax warehouse.71Placing 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. Example Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) 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)). 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. ExamplePreserved 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 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)).78Placing of goods under free-zone. (a)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. ExplanationThis 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.ExampleCigarettes 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. ExplanationThis 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.ExampleCigarettes 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)DeclarationsUnion procedure codes, where appropriateB1Export declaration and re-export declaration10, 11, 23, 31B2Special procedure — processing — declaration for outward processing21, 22B3Declaration for Customs warehousing of Union goods76, 77B4Declaration for dispatch of goods in the context of trade with special fiscal territories10C1Export Simplified declaration10, 11, 23, 31

H1Declaration for release for free circulation and special procedure — specific use — declaration for end-use01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68H2Special procedure — storage — declaration for customs warehousing71H3Special procedure — specific use — declaration for temporary admission53H4Special procedure — processing — declaration for inward processing51H5Declaration for the introduction of goods in the context of trade with special fiscal territories40, 42, 61, 63, 95, 96H6Customs declaration in postal traffic for release for free circulation01, 07, 40H7Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/20094000I1Import Simplified declaration01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68 11 10 000 000 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: AxxInward processing (Article 256 of the Code)BxxOutward processing (Article 259 of the Code)CxxRelief (Council Regulation (EC) No 1186/2009 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) )DxxTemporary admission (Delegated Regulation (EU) 2015/2446)ExxAgricultural productsFxxOther Inward processing (Article 256 of the Code) CodeDescriptionImportA04Goods which are placed under an inward processing procedure (VAT only)A10Destruction of goods under inward processing Outward processing (Article 259 of the Code) CodeDescriptionImportB02Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).B03Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)B06Processed products returning – VAT onlyExportB51Goods imported for IP exported for repair under OPB52Goods imported for IP exported for replacement under guaranteeB53OP under agreements with third countries, possibly combined with VAT OPB54VAT outward processing only Relief from import duties (Council Regulation (EC) No 1186/2009) 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) CodeDescriptionArticle NoC01Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union3C02Trousseaux and household effects imported on the occasion of a marriage12(1)C03Presents customarily given on the occasion of a marriage12(2)C04Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union17C06School outfits, educational materials and related household effects21C07Consignments of negligible value23C08Consignments sent from one private individual to another25C09Capital goods and other equipment imported on the transfer of activities from a third country into the Union28C10Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity34C11Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009)42

C12Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/200943C13Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)44-45C14Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union51C15Laboratory animals and biological or chemical substances intended for research53C16Therapeutic substances of human origin and blood-grouping and tissue-typing reagents54C17Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment57C18Reference substances for the quality control of medicinal products59C19Pharmaceutical products used at international sports events60C20Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations61 (1)(a)C21Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind66C22Articles 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)(a) and 67(2)C23Articles 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) (b) and 67(2)C24Articles 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)(a) and 68(2)C25Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)68(1)(b) and 68(2)C26Goods imported for the benefit of disaster victims74C27Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union81(a)C28Goods 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 authorities82(a)C29Goods to be used by monarchs or heads of state85C30Samples of goods of negligible value imported for trade promotion purposes86C31Printed advertising matter87 C32Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event90(a)C33Goods imported for examination, analysis or test purposes95C34Consignments sent to organisations protecting copyrights or industrial and commercial patent rights102C35Tourist information literature103C36Miscellaneous documents and articles104C37Ancillary materials for the stowage and protection of goods during their transport105C38Litter, fodder and feeding stuffs for animals during their transport106C39Fuel and lubricants present in land motor vehicles and special containers107C40Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims112C41Coffins, funerary urns and ornamental funerary articles113C42Personal 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)C43Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking)10C44Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union20C45Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union35C46Products 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 sportsmen38C47Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country39C48Goods contained in the personal luggage and exempted from VAT41C49Goods 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 persons61 (1)(b)C50Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge61 (1)(c)C51Cups, 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 Union81(b)

C52Cups, 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 Union81(c)C53Awards, 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 events81(d)C54Goods 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 authorities82(b)C55Goods 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 duty82(c)C56Articles 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 otherwise89C57Goods 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 event90 (1)(b)C58Various 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 used90 (1)(c)C59Printed 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 event90 (1)(d)C60Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)12(1), 15(1)(a)C61Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)12(2), 15(1)(a)Relief from export dutiesC71Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country115C72Fodder and feeding stuffs accompanying animals during their exportation121C73Consignments of negligible value114C74Agricultural 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

C75Seeds 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 Temporary admission CodeDescriptionArticle NoD01Pallets (including pallet spare parts, accessories and equipment)208 and 209D02Containers (including container spare parts, accessories and equipment)210 and 211D03Means of road, rail, air, sea and inland waterway transport212D04Personal effects and goods for sports purposes imported by travelers219D05Welfare material for seafarers220D06Disaster relief material221D07Medical, surgical and laboratory equipment222D08Animals (twelve months or more)223D09Goods for use in frontier zone224D10Sound, image or data carrying media225D11Publicity material225D12Professional equipment226D13Pedagogic material and scientific equipment227D14Packings, full228D15Packings, empty228D16Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles229D17Special tools and instruments230D18Goods subject to tests, experiments or demonstrations.231(a)D19Goods, subject to satisfactory acceptance tests, provided for in a sales contract231(b)D20Goods used to carry out tests, experiments or demonstrations without financial gain (six months).231(c)D21Samples232 D22Replacement means of production (six months)233D23Goods for events or for sale234(1)D24Goods for approval (six months)234(2)D25Works of art, collectors' items and antiques234(3)(a)D26Goods other than newly manufactured ones imported with a view to their sale by auction234(3)(b)D27Spare parts, accessories and equipment235D28Goods imported in particular situations having no economic effect236(b)D29Goods imported for a period not exceeding three months236(a)D30Means 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.216D51Temporary admission with partial relief from import duty206 Agricultural products 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). 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). CodeDescriptionImportE01Use 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))E02Standard import values (for example: Regulation (EU) No 543/2011)ExportE51Agricultural 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 certificateE52Agricultural 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 certificateE53Agricultural 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 certificateE61Processed 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 certificateE62Processed 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 certificateE63Processed 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

E64Victualing of goods eligible for refunds (Article 33 Regulation (EC) No 612/2009E65Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009)E71Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks. Other 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). CodeDescriptionImportF01Relief from import duties for returned goods (Article 203 of the Code)F02Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)F03Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration)F04Processed 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)F05Relief 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)F06A 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.F07Processed 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)F15Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code)F16Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union.F21Exemption 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 stateF22Exemption 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 stateF44Release for free circulation of processed products when Article 86(3) of Code) is to be applied F45Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC)F46Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the CodeF47Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the CodeF48Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.F49Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC.ExportF61Victualing and bunkeringF65Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the CodeF75Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code)

12 01 000 000 Previous document 12 01 001 000 Reference number 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: FieldContentFormatExamples1Last two digits of year of formal acceptance of the declaration (YY)n2212Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code)a2RO3Unique identifier for message per year and countryan 129876AB8890124Procedure identifiera1B5Check digitan11 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: CodeProcedureAExport onlyBExport and exit summary declarationCExit summary declaration onlyDRe-export notificationEDispatch of goods in relation with special fiscal territoriesJTransit declaration onlyKTransit declaration and exit summary declarationLTransit declaration and entry summary declarationMTransit declaration and exit summary declaration and entry summary declarationPProof of the customs status of Union goods/Customs goods manifestRImport declaration onlySImport declaration and entry summary declarationTEntry summary declaration onlyUTemporary storage declarationVIntroduction of goods in relation with special fiscal territoriesWTemporary storage declaration and entry summary declarationZArrival notification 12 01 002 000 Type Previous documents must be entered in the form of a code defined in Title I. The list of documents and their respective codes can be found in the TARIC database. 12 02 000 000 Additional information 12 02 008 000 Code A five-digit code is used to encode additional information of a customs nature: Code 0xxxx – General category Code 1xxxx – On import Code 2xxxx – On transit Code 3xxxx – On Export Code 4xxxx – Other Convention on a common transit procedure of 20 May 1987 (OJ L 226, 13.8.1987, p. 2). CodeLegal basisSubjectAdditional information00100Article 163 of Delegated Regulation (EU) 2015/2446Application for the authorisation of the use of a special procedure other than transit based on the customs declarationSimplified authorisation’00700Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446Discharge of inward processingIP and the relevant authorisation number or INF number00800Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446Discharge of inward processing (specific commercial policy measures)IP CPM00900Article 238 of Delegated Regulation (EU) 2015/2446Discharge of temporary admissionTA and the relevant authorisation number01000Article 36 (2) of the Vienna Convention on Diplomatic Relations of 1961The personal baggage of a diplomatic agent shall be exempt from inspection

Diplomatic Goods - Exempt from inspection 10600Title II of Annex B to Delegated Regulation(EU) 2015/2446Situations 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 unknown20100Article 18 of the common transit procedureExport from one common transit country subject to restriction or export from the Union subject to restriction20200Article 18 of the common transit procedureExport from one common transit country subject to duties or export from the Union subject to duties20300Article 18 of the common transit procedureExportExport30300Article 254(4)(b) of the CodeExport of goods subject to end-useE-U30500Article 329(7)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 exit30600Title II of Annex B to Delegated Regulation (EU) 2015/2446Situations 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 30700Article 160 Delegated Regulation (EU) 2015/2446The request to have an information sheet INF3INF340100Article 123 of Delegated Regulation (EU) 2015/2446Request for a longer period of validity of the proof of the customs status of Union goodsLonger period of validity of the proof of the customs status of Union goods 12 03 000 000 Supporting document 12 03 002 000 Type (a) Union or international documents, certificates and authorisations produced in support of the declaration, 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 their respective codes can be found in the TARIC database. (b) National documents, certificates and authorisations produced in support of the declaration, 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. 12 04 000 000 Additional reference 12 04 002 000 Type (a) Additional references must be entered in the form of a code defined in Title I. The list of additional references and their respective codes can be found in the TARIC database. (b) Additional references must be entered in the form of a code as defined in Title I, possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State's own nomenclature. 12 05 000 000 Transport document 12 05 002 000 Type Transport documents must be entered in the form of a code defined in Title I. The list of transport documents and their respective codes can be found in the TARIC database.

12 11 000 000 Warehouse 12 11 002 000 Type The character identifying the type of warehouse: RPublic customs warehouse type ISPublic customs warehouse type IITPublic customs warehouse type IIIUPrivate customs warehouseVStorage facilities for the temporary storage of goodsYNon-customs warehouseZFree zone 13 01 000 000 Exporter 13 01 017 000 Identification number The structure of a third country unique identification number which has been made available to the Union is as follows: FieldContentFormat1Country codea22 Unique identification number in a third country an..15 Country code: The country code as defined in Title I for D.E. 1301018020 (Exporter Address Country) shall be used. 13 02 000 000 Consignor 13 02 028 000 Type of person The following codes shall be used: 1Natural person2Legal person3Association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts. 13 02 029 000 Communication 13 02 029 002 Type The following codes shall be used: EMElectronic mailTETelephone 13 06 000 000 Representative 13 06 030 000 Status Insert one of the following codes before the full name and address to designate the status of the representative: 2Representative (direct representation within the meaning of Article 18(1) of the Code)3Representative (indirect representation within the meaning of Article 18(1) of the Code). 13 14 000 000 Additional supply chain actor 13 14 031 000 Role The following parties can be declared: Role CodePartyDescriptionCSConsolidatorFreight 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 FWFreight ForwarderParty undertaking forwarding of goodsMFManufacturerParty which manufactures goodsWHWarehouse KeeperParty taking responsibility for goods entered into a warehouse 13 15 000 000 Supplementary declarant 13 15 032 000 Supplementary filing type The following filing types can be used: TypeDescription1House level filing2Sub-house level filing 13 16 000 000 Additional fiscal reference 13 16 031 000 Role The following parties can be declared: Role CodePartyDescriptionFR1ImporterPerson 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/ECFR2CustomerPerson liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/ECFR3Tax representativeTax representative liable for the payment of value added tax in the Member State of importation appointed by the importerFR4Holder of the deferred payment authorisationThe 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/ECFR5Vendor (IOSS)Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein.FR7Taxable person or of the person liable for payment of VATVAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.

13 16 034 000 VAT identification number The value added tax identification number is structured as follows: FieldContentFormat1Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL)a22 Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC an..15 When the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC the special VAT number attributed for the use of this scheme shall be provided. 14 01 000 000 Delivery terms 14 01 035 000 INCOTERM code The codes and statements to be entered are as follows: Incoterms codeIncoterms — ICC/ECE MeaningPlace to be specifiedCodes applicable for all modes of transportEXW (Incoterms 2020)Ex worksNamed place of deliveryFCA (Incoterms 2020)Free carrierNamed place of deliveryCPT (Incoterms 2020)Carriage paid toNamed place of destinationCIP (Incoterms 2020)Carriage and insurance paid toNamed place of destinationDPU (Incoterms 2020)Delivered at place unloadedNamed place of destinationDAP (Incoterms 2020)Delivered at placeNamed place of destinationDDP (Incoterms 2020)Delivered duty paidNamed place of destinationDAT (Incoterms 2010)Delivered at terminalNamed terminal at port or place of destinationCodes applicable for sea and inland waterway transportFAS (Incoterms 2020)Free along shipNamed port of shipmentFOB (Incoterms 2020)Free on boardNamed port of shipmentCFR (Incoterms 2020)Cost and freightNamed port of destinationCIF (Incoterms 2020)Cost, insurance and freightNamed port of destinationXXXDelivery terms other than those listed aboveNarrative description of delivery terms given in the contract 14 02 000 000 Transport charges 14 02 038 000 Method of payment The following codes shall be used: APayment in cashBPayment by credit cardCPayment by chequeDOther (e.g. direct debit to cash account)HElectronic funds transferYAccount holder with carrierZNot pre-paid 14 03 000 000 Duties and taxes 14 03 039 000 Tax type The codes applicable are given below: A00Import dutyA30Definitive antidumping dutiesA35Provisional antidumping dutiesA40Definitive countervailing dutiesA45Provisional countervailing dutiesB00VATC00Export dutyE00Duties collected on behalf of other countries 14 03 038 000 Method of payment The following codes may be used by the Member States: APayment in cashBPayment by credit cardCPayment by chequeDOther (e. g. direct debit to agent's cash account)EDeferred or postponed paymentGPostponed payment — VAT system (Article 211 of Directive 2006/112/EC)HElectronic credit transfer JPayment through post office administration (postal consignments) or other public sector or government departmentKExcise credit or rebateOGuarantee lodged with Intervention AgencyPFrom agent's cash accountRGuarantee of the amount payableSIndividual guarantee accountTFrom agent's guarantee accountUFrom agent's guarantee — standing authorityVFrom agent's guarantee — individual authority

14 04 000 000 Additions and deductions 14 04 008 000 Code Additions (As defined under Articles 70 and 71 of the Code) ABCommissions and brokerage, except buying commissionsADContainers and packingAEMaterials, components, parts and similar items incorporated in the imported goodsAFTools, dies, moulds and similar items used in the production of the imported goodsAGMaterials consumed in the production of the imported goodsAHEngineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goodsAIRoyalties and license feesAJProceeds of any subsequent resale, disposal or use accruing to the sellerAKTransport costs, loading and handling charges and insurance costs up to the place of introduction in the European UnionALIndirect payments and other payments (Article 70 of the code)ANAdditions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 Deductions (As defined under Articles 72 of the Code) BACosts of transport after arrival at the place of introductionBBCharges for construction, erection, assembly, maintenance or technical assistance undertaken after importationBCImport duties or other charges payable in the Union for reason of the import or sale of goodsBDInterest charges BECharges for the right to reproduce the imported goods in the European UnionBFBuying commissionsBGDeductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 14 07 000 000 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. 1st digit: Party relationship, whether there is price influence or not 2nd digit: Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code 3rd digit: Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code. 4th 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 2nd, 3rd and 4th digits would entail the use of code combination 1000. 14 10 000 000 Valuation method The provisions used to determine the customs value of imported goods are to be coded as follows: CodeRelevant Article of the CodeMethod170Transaction value of the imported goods274(2)a)Transaction value of identical goods374(2)b)Transaction value of similar goods474(2)c)Deductive value method574(2)d)Computed value method674(3)Value based on the data available (fall-backmethod 14 11 000 000 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 (2) Next two digits of the code 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 an authorised release certificate EASA Form 1 or an equivalent certificate 20 Tariff quota Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference 25 Tariff quota with certificate confirming the special nature of the product Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference 28 Tariff quota following outward processing Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference 50 Certificate confirming the special nature of the product 16 15 000 000 Location of goods Use the GEONOM code as referred to in introductory note 13 number 3. 16 15 045 000 Type of Location For the type of location, use the codes specified below: A Designated location B Authorised place C Approved place D Other 16 15 046 000 Qualifier of identification For the identification of the location use one of the identifiers below: QualifierIdentifierDescriptionTPostcode addressUse the postal code with or without house number for the location concerned.UUN/LOCODEUN/LOCODE as referred to in introductory note 13 number 4.VCustoms office identifierUse the codes specified under D.E. 1701000000 Customs office of exitWGNSS coordinates Decimal degrees with negative numbers for South and West. Examples: 44.424896o/8.774792o or 50.838068o/ 4.381508o XEORI numberUse the identification number as specified in the description for D.E. 13 01 017 000 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned.YAuthorisation numberEnter 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.ZAddressEnter 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. 16 17 000 000 Binding itinerary The relevant codes are given below: 0Goods are not moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary1Goods shall be moved from the Customs Office of Departure to the Customs Office of Destination along an economically justified itinerary

17 01 000 000 Customs office of exit 17 01 001 000 Reference number Use (an8) codes structured as follows: the first two characters (a2) serve to identify the country by means of the GEONOM code as referred to in introductory note 13 number 3., 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 location name and the last three by a national alphanumericsubdivision (an3). If this subdivision is not used, the characters 000 should be inserted. 19 01 000 000 Container indicator The relevant codes are given below: 0Goods not transported in containers1Goods transported in containers 19 03 000 000 Mode of transport at the border The codes applicable are given below: CodeDescription1Maritime transport2Rail transport3Road transport4Air transport5Mail (Active mode of transport unknown)7Fixed transport installations8Inland waterway transport9Other mode of transport (i.e. own propulsion) 19 05 000 000 Departure transport means 19 05 061 000 Type of identification The codes applicable are given below: CodeDescription10IMO ship identification number11Name of the sea-going vessel20Wagon number21Train number30Registration number of the road vehicle31Registration number of the road trailer40IATA flight number41Registration number of the aircraft80European Vessel Identification Number (ENI code)81Name of the inland waterways vessel 19 07 000 000 Transport Equipment 19 07 064 000 Container size and type identification The following codes shall be used: CodeDescription1Dime coated tank2Epoxy coated tank6Pressurised tank7Refrigerated tank9Stainless steel tank10Non-working reefer container 40 feet12Europallet – 80 x 120 cm13Scandinavian pallet – 100 x 120 cm14Trailer15Non-working reefer container 20 feet16Exchangeable pallet 17Semi-trailer18Tank container 20 feet19Tank container 30 feet20Tank container 40 feet21Container IC 20 feet, owned by InterContainer, a European railway subsidiary22Container IC 30 feet, owned by InterContainer, a European railway subsidiary23Container IC 40 feet, owned by InterContainer, a European railway subsidiary24Refrigerated tank 20 feet25Refrigerated tank 30 feet26Refrigerated tank 40 feet27Tank container IC 20 feet, owned by InterContainer, a European railway subsidiary28Tank container IC 30 feet, owned by InterContainer, a European railway subsidiary29Tank container IC 40 feet, owned by InterContainer, a European railway subsidiary30Refrigerated tank IC 20 feet, owned by InterContainer, a European railway subsidiary31Temperature controlled container 30 feet32Refrigerated tank IC 40 feet, owned by InterContainer, a European railway subsidiary33A movable case with a length less than 6,15 metres34A movable case with a length between 6,15 metres and 7,82 metres35A movable case with a length between 7,82 metres and 9,15 metres36A movable case with a length between 9,15 metres and 10,90 metres37A movable case with a length between 10,90 metres and 13,75 metres38Totebin39Temperature controlled container 20 feet40Temperature controlled container 40 feet41Non working refrigerated (reefer) container 30 feet

42Dual trailers4320 feet IL container (open top)4420 feet IL container (closed top)4540 feet IL container (closed top) 19 07 065 000 Container packed status The following codes shall be used: CodeDescriptionMeaningAEmptyIndicates that the container is empty.BNot emptyIndicates that the container is not empty. 19 07 066 000 Container supplier type code The following codes shall be used: CodeDescription1Shipper supplied2Carrier supplied 99 02 000 000 Guarantee type The codes applicable are given below: 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). CodeDescription0For guarantee waiver (Article 95(2) of the Code)1For comprehensive guarantee (Article 89(5) of the Code)2For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code)3For 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)4For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160)5For 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 (Article 89(9) of the Code)8For guarantee not required for certain public bodies (Article 89(7) of the Code)BFor guarantee furnished for goods dispatched under TIR procedureRFor guarantee not required for goods carried on the Rhine, the Rhine waterways, the Danube or the Danube waterways (Article 89(8)(a) of the Code) CFor guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code)DFor 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)EFor 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)FFor guarantee not required for goods placed under the temporary admission procedure in accordance with Article81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code)GFor 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)HFor guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the CodeIFor 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)JGuarantee not required for the journey between customs office of departure and customs office of transit - Article 10(2)(b) of the Convention of 20 May 1987 on a common transit procedure

TITLE III Linguistic references and their codes Linguistic referencesCodes 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) …… (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 aange- bracht …… (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) — 99203 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 piir- anguid 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, nustatyti Reglamentu/ Direktyva/Sprendimu Nr.…, HU A kilépés …………… területéről a … rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége 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 impo- zitelor 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/direktii¬ vin/ päätöksen N:o … mukaisia rajoituksia tai maksuja 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 … — 99204 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 siuntėjas 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 ZABEZPIECZENIA GENERALNEGO 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

Annex

ANNEX II

Annex

ANNEX C FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS (ARTICLE 2(4a)) 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 D 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 D 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: a11 alphabetic character, fixed lengthn22 numeric characters, fixed lengthan33 alphanumeric, fixed lengtha..4up to 4 alphabetic charactersn..5up to 5 numeric charactersan..6up to 6 alphanumeric charactersn..7,2up 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) and 6/17 Commodity code (national additional codes). 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 OJ L 328, 28.11.2012, p. 7-15. 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). D.E. order numberD.E. name D.E. format (Type/length) Code-list in Title II (Y/N) Header level cardinalityItem level cardinalityNotes1/1Declaration typea2Y1x1/2Additional declaration typea1Y1x1/6Goods item numbern..5N1x1/8Signature/ authenticationan..35N1x1/10Procedure Requested procedure code: an2 + Previous procedure code: an2 Y1x1/11Additional procedure Union codes: a1 + an2 OR National codes: n1 + an2 Y99xThe Union codes are further specified in Title II2/1Simplified declaration/Previous documents Previous document type: an..3 + Previous document reference: an..35 + Goods item identifier: n..5 + Type of packages: an..2 Number of packages: n..8 Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6 Y9,999x99x The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. 2/2Additional information Coded version (Union codes): n1 + an4 OR (national codes): a1 +an4 OR Free text description: an..512 Y99x99xThe Union codes are further specified in Title II 2/3Documents produced, certificates and authorisations, additional references Document type (Union codes): a1+ an3 + (if applicable) Document identifier: an..35 OR Document type (national codes): n1+an3 + (if applicable) Document identifier: an..35

• (if applicable) Issuing authority name: an..70 + Date of validity: n8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: n..16,6 + Currency code: a3 + Amount: n..16,2 Y99x99x The measurement units and qualifiers defined in TARIC shall be used. In such case, the format of the measurement units and qualifiers shall be an..4, but shall never be n..4 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers may be used. Their format shall be n..4. The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. 2/4Reference number/UCRan..35N1x1xThis data element may take the form of WCO (ISO 15459) codes or equivalent.2/5LRNan..22N1x2/6Deferred paymentan..35N1x2/7Identification of warehouse Warehouse type: a1 + Warehouse identifier: an..35

Y1x3/1Exporter Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N1x1x 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 Implementing Regulation (EU) No 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2 - 21). 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 D to Delegated Regulation (EU) 2015/2446. 3/2Exporter identification noan..17N1x1x 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. 3/15Importer Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N1xThe country code as defined for D.E. 3/1 Exporter shall be used.3/16Importer identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.3/17Declarant Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 N1xThe country code as defined for D.E. 3/1 Exporter shall be used.3/18Declarant identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no3/19Representative Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + N1xThe country code as defined for D.E. 3/1 Exporter shall be used.3/20Representative identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.3/21Representative status coden1Y1x3/24Seller Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used. 3/25Seller identification noan..17N1x1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/26Buyer Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.3/27Buyer identification noan..17N1x1x The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.

3/37Additional supply chain actor(s) identification no Role code: a..3 + Identifier: an..17 Y99x99x 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 no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. 3/39Holder of the authorisation identification no Authorisation type code: an..4 + Identifier: an..17 N99x 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 no. 3/40Additional fiscal references identification no Role code: an3 + VAT identification number: an..17 Y99x99xThe role codes for the additional fiscal references are defined in Title II. 3/41Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.3/45Person providing a guarantee identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.3/46Person paying the customs duty identification noan..17N1xThe EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no.4/1Delivery terms Coded version: INCOTERM code: a3 + UN/LOCODE: an..17 OR Free text description: INCOTERM code: a3 + Country code: a2 + Location name: an..35 Y1xThe 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.4/3Calculation of taxes — Tax type Union codes: a1 + n2 OR National codes: n1 + an2 Y99xThe Union codes are further specified in Title II4/4Calculation of taxes — Tax base Measurement unit and qualifier, if applicable: an..6 + Quantity: n..16,6 OR Amount: n..16,2 N99x 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. 4/5Calculation of taxes — Tax raten..17,3N99x4/6Calculation of taxes — Payable tax amountn..16,2N99x 4/7Calculation of taxes — Totaln..16,2N1x4/8Calculation of taxes — Method of paymenta1Y99x4/9Additions and deductions Code: a2 + Amount: n..16,2 Y99x99x4/10Invoice currencya3N1xThe ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.4/11Total amount invoicedn..16,2N1x4/12Internal currency unita3N1xThe ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.4/13Valuation indicatorsan4Y1x4/14Item price/amountn..16,2N1x4/15Exchange raten..12,5N1x4/16Valuation methodn1Y1x4/17Preferencen3 (n1+n2)Y1xThe Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes.4/18Value

Currency code: a3 + Value: n..16,2 N1xThe ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency.4/19Transport costs to the final destination Currency code: a3 + Amount: n..16,2 N1xThe ISO-alpha-3 currency codes (ISO 4217 ) shall be used for the currency. 5/8Country of destination codea2N1x1x The country code as defined for D.E. 3/1 Exporter shall be used. In the context of transit operations, the ISO 3166 alpha-2 country code shall be used. 5/9Region of destination codean..9N1x1xCodes are defined by the Member State concerned.5/14Country of dispatch/export codea2N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.5/15Country of origin codea2N1xThe country code as defined for D.E. 3/1 Exporter shall be used.5/16Country of preferential origin codean..4N1x 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. 5/23Location 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 Y1xThe structure of the code is defined in Title II.5/26Customs office of presentationan8N1xThe identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country).5/27Supervising customs officean8N1xThe identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). 5/31Date of acceptancen8 (yyyymmdd)N1x1x6/1Net mass (kg)n..16,6N1x6/2Supplementary unitsn..16,6N1x6/5Gross mass (kg)n..16,6N1x1x6/8Description of goodsan..512N1x6/9Type of packagesan..2N99xThe code-list corresponds to the latest version of UN/ECE Recommendation 21.6/10Number of packagesn..8N99x6/11Shipping marksan..512N99x6/13CUS codean8N1xCode assigned within the European Customs Inventory of Chemical Substances (ECICS).6/14Commodity code — Combined nomenclature codean..8N1x6/15Commodity code — TARIC codean2N1xTo 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).6/16Commodity code — TARIC additional code(s)an4N99xTo be completed in accordance with the TARIC codes (additional codes).6/17Commodity code — National additional code(s)an..4N99xCodes to be adopted by the Member States concerned. 6/18Total packagesn..8N1x6/19Type of goodsan..3N1xUPU code-list 136 shall be used.7/2Containern1Y1x7/4Mode of transport at the bordern1Y1x7/5Inland mode of transportn1N1xThe codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used.7/9Identity of means of transport on arrival Type of identification: n2 + Identification number: an..35 N1xThe codes defined in Title II for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification.7/10Container identification numberan..17N9,999x9,999x7/15Nationality of active means of transport crossing the bordera2N1x1xThe country code as defined for D.E. 3/1 Exporter shall be used.8/1Quota order numberan6N1x8/2Guarantee typeGuarantee type: an 1Y9x8/3Guarantee reference

GRN: an..24 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 OR Other guarantee reference: an..35+ Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where first subparagraph of Article 89(2) of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 N99x 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). 8/5Nature of transactionn..2N1x1x The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010 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. 8/6Statistical valuen..16,2N1x 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 IM For trade with countries and territories situated outside of the customs territory of the Union. 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 D 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. 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 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). or Council Directive 2008/118/EC 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). 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 column H5 of the data requirements table in Title I of Annex D to Delegated Regulation (EU) 2015/2446. 1/2. Additional Declaration type Afor a standard customs declaration (under Article 162 of the Code)Bfor a simplified declaration on occasional basis (under Article 166(1) of the CodeCfor a simplified customs declaration with regular use (under Article 166(2) of the Code)Dfor lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the CodeEfor lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the CodeFfor lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the CodeRRetrospective lodgement of an export or re-export declaration in accordance with Article 249 of Delegated Regulation (EU) 2015/2446 and Article 337 of Implementing Regulation (EU) 2015/2447)Xfor a supplementary declaration of simplified declarations covered by B and EYfor a supplementary declaration of simplified declarations covered by C and FZfor a supplementary declaration under the procedure covered under Article 182 of the Code

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. 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. 00This 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 those provisions do not apply, or in the context of trade between the parts of that territory where those provisions do not apply ExampleNon-Union goods arriving from a third country, released for free circulation in Germany and sent on to the Canary Islands.07Release 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.ExplanationThis 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.

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. ExplanationExemption 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 no.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. ExampleRelease 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. ExplanationThis 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. ExplanationPrior import in accordance with Article 223(2)d) of the Code.ExampleImport 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. ExplanationStandard exchange system (IM-EX), prior importation in accordance with Article 262(1) of the Code.51 Placing goods under inward processing procedure. ExplanationInward 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. ExampleTemporary admission, e.g. for an exhibition.54Inward processing in another Member State (without their being released for free circulation in that Member State) (a).ExplanationThis code is used to record the operation for the purposes of statistics on intra-Union trade.ExampleNon-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. ExplanationGoods 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.

ExplanationExemption from payment of VAT and, where applicable, the excise duty suspension, is granted because that the re-importation 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 no.Examples Re-importation 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 re-importation 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. ExplanationThis code is to be used for goods which are subject to both VAT and excise duties and where only one of those categories of taxes is paid when the goods are released for free circulation.ExampleProcessed alcoholic beverages are re-imported and placed in a tax warehouse. 71Placing 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. Example Boned meat of adult male bovine animals placed under customs warehousing prior to export (Article 4 of Commission Regulation (EC) No 1741/2006 (1) 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)). 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. ExamplePreserved 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 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)).78Placing of goods under free-zone. (a)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. ExplanationThis 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.ExampleCigarettes 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. ExplanationThis 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.ExampleCigarettes 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 D to Delegated Regulation (EU) 2015/2446)DeclarationsUnion procedure codes, where appropriateH1Declaration for release for free circulation and special procedure — specific use — declaration for end-use01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68H2Special procedure — storage — declaration for customs warehousing71H3Special procedure — specific use — declaration for temporary admission53H4Special procedure — processing — declaration for inward processing51H5Declaration for the introduction of goods in the context of trade with special fiscal territories40, 42, 61, 63, 95, 96H6Customs declaration in postal traffic for release for free circulation01, 07, 40I1Import Simplified declaration01, 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 processingAxxOutward processingBxxReliefCxxTemporary admissionDxxAgricultural productsExxOtherFxx Inward processing (Article 256 of the Code) CodeDescriptionImportA04Goods which are placed under an inward processing procedure (VAT only)A10Destruction of goods under inward processing Outward processing (Article 259 of the Code) CodeDescriptionImportB02Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge).B03Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system)B06Processed products returning – VAT only Relief from import duties (Council Regulation (EC) No 1186/2009) 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)

CodeDescriptionArticle NoC01Personal property imported by natural persons transferring their normal place of residence to the customs territory of the Union3C02Trousseaux and household effects imported on the occasion of a marriage12(1)C03Presents customarily given on the occasion of a marriage12(2)C04Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union17C06School outfits, educational materials and related household effects21C07Consignments of negligible value23C08Consignments sent from one private individual to another25C09Capital goods and other equipment imported on the transfer of activities from a third country into the Union28C10Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity34C11Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009)42C12Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/200943C13Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools)44-45C14Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union51C15Laboratory animals and biological or chemical substances intended for research53 C16Therapeutic substances of human origin and blood-grouping and tissue-typing reagents54C17Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment57C18Reference substances for the quality control of medicinal products59C19Pharmaceutical products used at international sports events60C20Goods for charitable or philanthropic organisations - basic necessities imported by State organisations or other approved organisations61 (1)(a)C21Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind66C22Articles 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)(a) and 67(2)C23Articles 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)(b) and 67(2)C24Articles 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)(a) and 68(2)C25Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)68(1)(b) and 68(2)C26Goods imported for the benefit of disaster victims74C27Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union81(a)C28Goods 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 authorities82(a)C29Goods to be used by monarchs or heads of state85C30Samples of goods of negligible value imported for trade promotion purposes86C31Printed advertising matter87C32Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event90(a)

C33Goods imported for examination, analysis or test purposes95C34Consignments sent to organisations protecting copyrights or industrial and commercial patent rights102C35Tourist information literature103C36Miscellaneous documents and articles104C37Ancillary materials for the stowage and protection of goods during their transport105C38Litter, fodder and feeding stuffs for animals during their transport106C39Fuel and lubricants present in land motor vehicles and special containers107C40Materials for the construction, upkeep, or ornamentation of memorials to, or cemeteries for, war victims112C41Coffins, funerary urns and ornamental funerary articles113C42Personal 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)C43Personal property entered for free circulation by a natural person having intention to establish his normal place of residence in the customs territory of the Union (duty-free admission subject to an undertaking)10C44Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union20C45Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union35C46Products 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 sportsmen38C47Seeds, fertilizers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country39C48Goods contained in the personal luggage and exempted from VAT41C49Goods 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 persons61 (1)(b) C50Goods for charitable or philanthropic organisations - equipment and office materials sent free of charge61 (1)(c)C51Cups, 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 Union81(b)C52Cups, 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 Union81(c)C53Awards, 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 events81(d)C54Goods 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 authorities82(b)C55Goods 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 duty82(c)C56Articles 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 otherwise89C57Goods 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 event90 (1)(b)C58Various 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 used90 (1)(c)C59Printed 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 event90 (1)(d)C60Trousseaux and household effects imported on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)12(1), 15(1)(a)C61Presents customarily given on the occasion of a marriage entered for free circulation not earlier than two months before the wedding (duty relief subject to lodging of appropriate guarantee)12(2), 15(1)(a)

Temporary admission CodeDescriptionArticle NoD01Pallets (including pallet spare parts, accessories and equipment)208 and 209D02Containers (including container spare parts, accessories and equipment)210 and 211D03Means of road, rail, air, sea and inland waterway transport212D04Personal effects and goods for sports purposes imported by travelers219D05Welfare material for seafarers220D06Disaster relief material221D07Medical, surgical and laboratory equipment222D08Animals (twelve months or more)223D09Goods for use in frontier zone224D10Sound, image or data carrying media225D11Publicity material225D12Professional equipment226D13Pedagogic material and scientific equipment227D14Packings, full228D15Packings, empty228D16Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles229D17Special tools and instruments230D18Goods subject to tests, experiments or demonstrations.231(a)D19Goods, subject to satisfactory acceptance tests, provided for in a sales contract231(b)D20Goods used to carry out tests, experiments or demonstrations without financial gain (six months).231(c)D21Samples232D22Replacement means of production (six months)233D23Goods for events or for sale234(1)D24Goods for approval (six months)234(2) D25Works of art, collectors' items and antiques234(3)(a)D26Goods other than newly manufactured ones imported with a view to their sale by auction234(3)(b)D27Spare parts, accessories and equipment235D28Goods imported in particular situations having no economic effect236(b)D29Goods imported for a period not exceeding three months236(a)D30Means 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.216D51Temporary admission with partial relief from import duty206 Agricultural products 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). 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). CodeDescriptionImportE01Use 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))E02Standard import values (for example: Regulation (EU) No 543/2011) Other 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). CodeDescriptionImportF01Relief from import duties for returned goods (Article 203 of the Code)F02Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods)F03Relief from import duties for returned goods (Special circumstances provided for in Article 158(3) of Delegated Regulation (EU) 2015/2446 repair or restoration)F04Processed 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)F05Relief 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)

F06A 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.F07Processed 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)F15Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code)F16Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union.F21Exemption 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 stateF22Exemption 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 stateF44Release for free circulation of processed products when Article 86(3) of Code) is to be appliedF45Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC)F46Use of the original tariff classification of the goods in situations provided for in Article 86(2) of the CodeF47Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings provided for in Article 177 of the CodeF48Import under the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.F49Import under the special arrangements for declaration and payment of import VAT set out in Title XII Chapter 7 of Directive 2006/112/EC. 2/1. Simplified declaration/Previous document This data element consists of alphanumeric codes. Each code has three components. The first component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The second component (an..35) represents the data needed to recognise that document, either its identification number or another recognisable reference. The third 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 three components are separated by dashes (-).

1. The first 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 list235Delivery note270Packing list271Proforma invoice325Temporary storage declaration337Entry summary declaration355Commercial invoice380House waybill703Master bill of lading704Bill of lading705House bill of lading714Rail consignment note720Road consignment note730Air waybill740Master air waybill741Despatch note (post parcels)750Multimodal/combined transport document760Cargo manifest785Bordereau787Union/common transit declaration — Mixed consignments (T)820External Union/common transit declaration (T1)821Internal Union/common transit declaration (T2)822Control document T5823Proof of the customs status of Union goods T2L825

TIR carnet952ATA carnet955Reference/date of entry in the declarant’s recordsCLEInformation sheet INF3IF3Cargo manifest — simplified procedureMNSDeclaration/notification MRNMRNInternal Union transit Declaration — Article 227 of the CodeT2FProof of the customs status of Union goods T2LFT2GT2M proofT2MSimplified declarationSDEOtherZZZ 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. 2. The second 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: FieldContentFormatExamples1Last two digits of year of formal acceptance of the declaration (YY)n2152Identifier of the country where the declaration /proof of the customs status of Union goods/ notification is lodged (alpha 2 country code)a2RO3Unique identifier for message per year and countryan 129876AB8890124Procedure identifiera1B5Check digitan15 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: H7 as defined in Annex B Title I, Chapter 3 of Commission Delegated Regulation (EU) 2015/2446. Shall be limited to situations where the import declaration is referred to as previous document in a subsequent declaration. CodeProcedureCorresponding columns in the table of Title I, Chapter 2 to Delegated Regulation (EU) 2015/2446AExport onlyB1, B2, B3 or C1BExport and exit summary declarationCombinations of A1 or A2, with B1, B2, B3 or C1CExit summary declaration onlyA1 or A2DRe-export notificationA3EDispatch of goods in relation with special fiscal territoriesB4JTransit declaration onlyD1, D2 or D3KTransit declaration and exit summary declarationCombinations of D1, D2 or D3 with A1 or A2LTransit declaration and entry summary declarationCombinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5MProof of the customs status of Union goods/Customs goods manifestE1, E2RImport declaration onlyH1, H2, H3, H4, H6, H7 or I1SImport declaration and entry summary declarationCombinations of H1, H2, H3, H4, H6, H7 or I1 with F1a, F2a, F3a, F4a or F5TEntry summary declaration onlyF1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5VIntroduction of goods in relation with special fiscal territoriesH5

1. The third component (n..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 5th 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 821-238544-5. (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 16DE9876AB889012R1 has been allocated. In the supplementary declaration, the code will therefore be SDE-16DE9876AB889012R1. (SDE for the simplified declaration, 16DE9876AB889012R1 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, 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 basisSubjectAdditional informationCodeArticle 163 of Delegated Regulation (EU) 2015/2446Application for authorisation for the use of a special procedure other than transit based on the customs declarationSimplified authorisation00100Title II of Annex D to Delegated Regulation (EU) 2015/2446Several occurrences of documents or parties.Various00200Title II of Annex D to Delegated Regulation (EU) 2015/2446Identity between declarant and consignorConsignor00300Title II of Annex D to Delegated Regulation (EU) 2015/2446Identity between declarant and exporterExporter00400Title II of Annex D to Delegated Regulation (EU) 2015/2446Identity between declarant and importerImporter00500Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446Discharge of inward processingIP and the relevant authorisation number or INF number’00700Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446Discharge of inward processing (specific commercial policy measures)IP CPM00800Article 238 of Delegated Regulation (EU) 2015/2446Discharge of temporary admissionTA and the relevant authorisation number00900

On import: Code 1xxxx Legal basisSubjectAdditional informationCodeTitle II of Annex D to Delegated Regulation (EU) 2015/2446Situations 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 unknown10 600 Other: Code 4xxxx Legal basisSubjectAdditional informationCodeArticle 123 of Delegated Regulation (EU) 2015/2446Request 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: RPublic customs warehouse type ISPublic customs warehouse type IITPublic customs warehouse type IIIUPrivate customs warehouseVStorage facilities for the temporary storage of goodsYNon-customs warehouseZFree 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 no The EORI number is structured as follows: FieldContentFormat1Identifier of the Member State (country code)a22Unique identifier in a Member Statean..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: FieldContentFormat1Country codea22Unique identification number in a third countryan..15 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: 2Representative (direct representation within the meaning of Article 18(1) of the Code)3Representative (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 no This data element consists of two components:

1. Role code The following parties can be declared: Role CodePartyDescriptionCSConsolidatorFreight 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 componentsFWFreight ForwarderParty undertaking forwarding of goodsMFManufacturerParty which manufactures goodsWHWarehouse KeeperParty taking responsibility for goods entered into a warehouse
2. Identification no of the party The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification no. 3/40. Additional fiscal references identification no This data element consists of two components:
3. Role code The following parties can be declared: Role CodePartyDescriptionFR1ImporterPerson 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/ECFR2CustomerPerson liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/ECFR3Tax representativeTax representative liable for the payment of value added tax in the Member State of importation appointed by the importerFR4Holder of the deferred payment authorisationThe 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/ECFR5Vendor (IOSS)Taxable person making use of the special scheme for distance sales of goods imported from third countries or third territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q thereinFR7Taxable person or of the person liable for payment of VATVAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.
4. The value added tax identification number is structured as follows: FieldContentFormat1Identifier of the Member State of issue (ISO code 3166 – alpha 2; Greece may use EL)a22Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/ECan..15 4/1. Delivery terms The codes and statements to be entered, as appropriate, in the first two subdivisions are as follows: First subdivisionMeaningSecond subdivisionIncoterms codeIncoterms — ICC/ECEPlace to be specifiedCodes applicable for all modes of transport EXW (Incoterms 2010 or Incoterms 2020) Ex worksNamed place of delivery FCA (Incoterms 2010 or Incoterms 2020)

Free carrierNamed place of delivery CPT (Incoterms 2010 or Incoterms 2020) Carriage paid toNamed place of destination CIP (Incoterms 2010 or Incoterms 2020) Carriage and insurance paid toNamed place of destinationDAT (Incoterms 2010)Delivered at terminalNamed terminal at port or place of destinationDPU (Incoterms 2020)Delivered at place unloadedNamed place of destination DAP (Incoterms 2010 or Incoterms 2020) Delivered at placeNamed place of destination DDP (Incoterms 2010 or Incoterms 2020) Delivered duty paidNamed place of destinationCodes applicable for sea and inland waterway transport FAS (Incoterms 2010 or Incoterms 2020) Free along shipNamed port of shipment FOB (Incoterms 2010 or Incoterms 2020) Free on boardNamed port of shipment CFR (Incoterms 2010 or Incoterms 2020) Cost and freightNamed port of destination CIF (Incoterms 2010 or Incoterms 2020) Cost, insurance and freightNamed port of destinationXXXDelivery terms other than those listed aboveNarrative description of delivery terms given in the contract 4/3. Calculation of taxes — Tax type The codes applicable are given below: A00Import dutyA30Definitive antidumping duties A35Provisional antidumping dutiesA40Definitive countervailing dutiesA45Provisional countervailing dutiesB00VATC00Export dutyE00Duties collected on behalf of other countries 4/8. Calculation of taxes — Method of payment 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): ABCommissions and brokerage, except buying commissionsADContainers and packingAEMaterials, components, parts and similar items incorporated in the imported goods AFTools, dies, moulds and similar items used in the production of the imported goodsAGMaterials consumed in the production of the imported goodsAHEngineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goodsAIRoyalties and license feesAJProceeds of any subsequent resale, disposal or use accruing to the sellerAKTransport costs, loading and handling charges and insurance costs up to the place of introduction in the European UnionALIndirect payments and other payments (Article 70 of the code)ANAdditions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446

Deductions (As defined under Articles 72 of the Code): BACosts of transport after arrival at the place of introductionBBCharges for construction, erection, assembly, maintenance or technical assistance undertaken after importationBCImport duties or other charges payable in the Union for reason of the import or sale of goodsBDInterest chargesBECharges for the right to reproduce the imported goods in the European UnionBFBuying commissionsBGDeductions 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. 1st digitParty relationship, whether there is price influence or not2nd digitRestrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code3rd digitSale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.4th digitThe 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 sellerExampleGoods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th 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: CodeRelevant Article of the CodeMethod170Transaction value of the imported goods274(2)a)Transaction value of identical goods374(2)b)Transaction value of similar goods474(2)c)Deductive value method574(2)d)Computed value method674(3)Value based on the data available (fall-backmethod 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 (2) Next two digits of the code 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 an authorised release certificate EASA Form 1 or an equivalent certificate 20 Tariff quota Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference 25 Tariff quota with certificate confirming the special nature of the product Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference 28 Tariff quota following outward processing Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other preference

50 Certificate confirming the special nature of the product 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: QualifierIdentifierDescriptionTPostal codeUse the postal code with or without house number for the location concerned.UUN/LOCODEUN/LOCODE as referred to in introductory note 13 number 4.VCustoms office identifierUse the codes specified under D.E. 1701000000 Customs office of exitWGNSS coordinates Decimal degrees with negative numbers for South and West. Examples: 44.424896o/8.774792o or 50.838068o/ 4.381508o XEORI numberUse the identification number as specified in the description for D.E. 3/2 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned.YAuthorisation numberEnter 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.ZAddressEnter 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: CodeDescription1Maritime transport2Rail transport 3Road transport4Air transport5Mail (Active mode of transport unknown)7Fixed transport installations8Inland waterway transport9Mode unknown (i.e. own propulsion) 8/2. Guarantee type Guarantee codes The codes applicable are given below: 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). CodeDescription0For guarantee waiver (Article 95(2) of the Code)1For comprehensive guarantee (Article 89(5) of the Code)2For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code)3For 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 Code4For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160)5For 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 (Article 89(9) of the Code)IFor 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)8For guarantee not required for certain public bodies (Article 89(7) of the Code)BFor guarantee furnished for goods dispatched under TIR procedureCFor guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code)DFor 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)EFor 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)FFor 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)

GFor 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)HFor guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code TITLE III Linguistic references and their codes Table of linguistic references and their codes Linguistic referencesCodes 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) …… (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 aange- bracht …… (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 piir- anguid 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, nustatyti Reglamentu/ Direktyva/Sprendimu Nr.…, HU A kilépés …………… területéről a … rendelet/ir¬ ányelv /határozat szerinti korlátozás vagy teher megfize- ésénekkötelezettsége 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 impo- zitelor 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/direktii¬ vin/ 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 siuntėjas 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 ZABEZPIECZENIA GENERALNEGO 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

Annex

ANNEX III

Annex

ANNEX 21-03 List of surveillance data elements referred to in Article 55(1) Formats and cardinalities of the data requirements from the column D.E. No are the same as those indicated in Annex B. For the data class which are printed in italics only the indicated attributes are subject to surveillance. The format of this information should be yyyymmdd. The cardinality of this information should be 1x at declaration level. The format of this information should be provided in compliance with the format of the MRN as defined in data sub-element number 12 01 001 000. The cardinality of this information should be 1x at declaration level. The format of this information should be provided in compliance with the format of data element number 16 03 000 000. The GEONOM code, as referred to in introductory note 13 number 3 of Annex B, should be used. The cardinality of this element should be 1x at declaration level. D.E. No.Data element/class nameData sub-element/sub-class nameData sub-element name11 01 000 000Declaration type11 02 000 000Additional declaration type11 03 000 000Goods item number11 09 001 000ProcedureRequested procedure11 09 002 000ProcedurePrevious procedure11 10 000 000Additional procedure12 03 001 000Supporting documentReference number12 03 002 000Supporting documentType12 03 010 000Supporting documentIssuing Authority name12 04 001 000Additional referenceReference number12 04 002 000Additional referenceType12 05 001 000Transport documentReference number12 05 002 000Transport documentType12 12 001 000AuthorisationReference number12 12 002 000AuthorisationType12 12 080 000AuthorisationHolder of the authorisation13 01 017 000ExporterIdentification number13 01 018 020ExporterCountry13 03 017 000ConsigneeIdentification number13 04 017 000ImporterIdentification number13 04 018 020ImporterCountry13 05 017 000DeclarantIdentification number13 16 031 000Additional fiscal referencesRole13 16 034 000Additional fiscal referencesVAT identification number 14 03 039 000Duties and taxesTax type14 03 038 000Duties and taxesMethod of payment14 03 042 000Duties and taxesPayable tax amount14 03 040 000Duties and taxesTax base14 03 040 041Duties and taxesTax rate14 03 040 005Duties and taxesMeasurement unit and qualifier14 03 040 006Duties and taxesQuantity14 03 040 014Duties and taxesAmount14 10 000 000Valuation method14 11 000 000Preference16 03 000 000Country of destination16 06 000 000Country of dispatch16 08 000 000Country of origin16 09 000 000Country of preferential origin18 01 000 000Net mass18 02 000 000Supplementary units18 04 000 000Gross mass18 05 000 000Description of goods18 06 004 000PackagingNumber of packages18 09 056 000Commodity codeHarmonized System sub-heading code18 09 057 000Commodity codeCombined nomenclature code18 09 058 000Commodity codeTARIC code18 09 059 000Commodity codeTARIC additional code18 09 060 000Commodity codeNational additional code19 01 000 000Container indicator