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Document 32012R0756

Commission Implementing Regulation (EU) No 756/2012 of 20 August 2012 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Text with EEA relevance

OJ L 223, 21.8.2012, p. 8–30 (BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
Special edition in Croatian: Chapter 02 Volume 021 P. 286 - 308

Legal status of the document No longer in force, Date of end of validity: 30/04/2016; Implicitly repealed by 32016R0481

ELI: http://data.europa.eu/eli/reg_impl/2012/756/oj

21.8.2012   

EN

Official Journal of the European Union

L 223/8

COMMISSION IMPLEMENTING REGULATION (EU) No 756/2012

of 20 August 2012

amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), and in particular Article 247 thereof,

Whereas:

(1)

Commission Regulation (EU) No 430/2010 of 20 May 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (2) removed the obligation to provide an exit summary declaration for goods which are supplied for incorporation as parts of or accessories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of vessels or aircraft, foodstuffs, and other items to be consumed or sold on board. Annex 30a to Commission Regulation (EEC) No 2454/93 (3) should therefore be adapted accordingly.

(2)

Pursuant to Annex 30a to Regulation (EEC) No 2454/93, information about the consignee is mandatory in an exit summary declaration. However, where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown. In that case a specific code should be used to show that the consignee particulars are unknown.

(3)

Commission Regulation (EC) No 1917/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EC) No 1172/95 as regards statistics on external trade (4) has been replaced by Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community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 (5). It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93.

(4)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (6) lays down conditions for exemption from payment of the VAT due upon importation. One of the conditions is that at the time of importation, the importer must have provided to the competent authorities of the Member State of importation certain information. It is therefore necessary to adapt Annexes 37 and 38 to Regulation (EEC) No 2454/93 to provide a harmonised solution for indicating that information in the customs declaration. The obligation to provide the information required by Article 143(2) of Directive 2006/112/EC should be stated in the description of Box 44 in Annex 37.

(5)

Since a Community transit operation may take place in Andorra and San Marino, a reference to those countries should be added to the reference to the EFTA countries in Annex 37 to Regulation (EEC) No 2454/93, in order to reflect the fact that the guarantee or guarantee waiver may be not valid in one or more EFTA countries, nor in Andorra or in San Marino.

(6)

Council Regulation (EC) No 1172/95 of 22 May 1995 on the statistics relating to the trading of goods by the Community and its Member States with non-member countries (7) has been replaced by 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 (8). The reference to Regulation (EC) No 1172/95 in Annex 38 to Regulation (EEC) No 2454/93 should therefore be updated.

(7)

In 2010 the eighth version of the Incoterms rules (‘Incoterms 2010’) has been established. The Incoterms codes as amended by the Incoterms 2010 should therefore be set out in Annex 38 in order to update the delivery terms.

(8)

Annex 38 to Regulation (EEC) No 2454/93 contains a list of packaging codes based upon the list of Coded representations of packaging type names used in international trade set out in Annexes V and VI to Recommendation No 21 of the United Nations Economic Commission for Europe. Due to the revision of the code list following a technological development, it is appropriate to replace the list in Annex 38 by the latest version resulting from Revision 8.1 of Recommendation No 21.

(9)

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (9) provides that excise goods may be moved under a duty suspension arrangement within the customs territory of the Community, including where the goods are moved via a third country or a third territory from the place of importation to any of the destinations referred to in Article 17(1)(a) of that Directive. The respective codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted to reflect the cases where no excise duties are paid upon importation.

(10)

Council Regulation (EEC) No 918/83 of 28 March 1983 setting up a Community system of reliefs from customs duty (10) has been replaced by Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (11). Some references and descriptions of codes in Annex 38 to Regulation (EEC) No 2454/93 should therefore be adapted.

(11)

Since Commission Regulation (EC) No 1580/2007 of 21 December 2007 laying down implementing rules of Council Regulations (EC) No 2200/96, (EC) No 2201/96 and (EC) No 1182/2007 in the fruit and vegetable sector (12) has been replaced by 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 (13), it is necessary to update the reference to Regulation (EC) No 1580/2007 in Annex 38 to Regulation (EEC) No 2454/93.

(12)

It is necessary to adapt the list of goods involving a higher risk of fraud set out in Annex 44c to Regulation (EEC) No 2454/93 to the Combined Nomenclature 2012 laid down in Commission Implementing Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (14).

(13)

Regulation (EEC) No 2454/93 should therefore be amended accordingly.

(14)

Since Regulation (EU) No 1006/2011 applies from 1 January 2012, the amendments to Annex 44c to Regulation (EEC) No 2454/93 should apply from the same date.

(15)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

HAS ADOPTED THIS REGULATION:

Article 1

Regulation (EEC) No 2454/93 is amended as follows:

(1)

Annex 30a is amended as set out in Annex I to this Regulation;

(2)

Annex 37 is amended as set out in Annex II to this Regulation;

(3)

Annex 38 is amended as set out in Annex III to this Regulation;

(4)

Annex 44c is amended as set out in Annex IV to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

It shall apply from 1 January 2013, except Annex IV.

Annex IV shall apply from 1 January 2012.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 20 August 2012.

For the Commission

The President

José Manuel BARROSO

(1)  OJ L 302, 19.10.1992, p. 1.

(2)  OJ L 125, 21.5.2010, p. 10.

(3)  OJ L 253, 11.10.1993, p. 1.

(4)  OJ L 229, 9.9.2000, p. 14.

(5)  OJ L 37, 10.2.2010, p. 1.

(6)  OJ L 347, 11.12.2006, p. 1.

(7)  OJ L 118, 25.5.1995, p. 10.

(8)  OJ L 152, 16.6.2009, p. 23.

(9)  OJ L 9, 14.1.2009, p. 12.

(10)  OJ L 105, 23.4.1983, p. 1.

(11)  OJ L 324, 10.12.2009, p. 23.

(12)  OJ L 350, 31.12.2007, p. 1.

(13)  OJ L 157, 15.6.2011, p. 1.

(14)  OJ L 282, 28.10.2011, p. 1.

ANNEX I

(referred to in Article 1(1))

Annex 30a to Regulation (EEC) No 2454/93 is amended as follows:

(1)

In Section 1 ‘Introductory notes to the tables’, note 4.4 is deleted.

(2)

Section 2 ‘Requirements for entry and exit summary declarations’ is amended as follows:

(a)

The title of point 2.2 is replaced by the following:

‘2.2.   Express consignments — Table 2’

(b)

In Table 2, the third column ‘Exit summary declaration — ship and aircraft supplies’ is deleted.

(3)

Section 4, ‘Data element explanatory notes’, is amended as follows:

(a)

In data element explanatory note ‘Transport document number’, the fourth paragraph is deleted.

(b)

In data element explanatory note ‘Consignee’, the fifth paragraph ‘’ is replaced by the following:

‘: In cases referred to in Article 789, this information shall be provided where available. Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed” and the consignee is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:

Legal basis

Subject

Box

Code

Annex 30a

Situations where negotiable bills of lading that are “to order blank endorsed” are concerned, in the case of exit summary declarations, where the consignee particulars are unknown.

44

30600’

(c)

Data element explanatory note ‘Notify party’ is replaced by the following:

‘Notify party

Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. The particulars of notify party take the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration.

where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always be provided.

where the goods are carried under a negotiable bill of lading that is “to order blank endorsed”, in which case the consignee is not mentioned, the particulars of notify party shall always be provided in the field for “consignee” instead of the “consignee” particulars. When an export declaration contains the particulars for the exit summary declaration, code 30600 is entered in Box 44 of the export declaration concerned.’

(d)

In data element explanatory note ‘Commodity code’, the fifth paragraph beginning with : is deleted.

ANNEX II

(referred to in Article 1(2))

Annex 37, Title II, to Regulation (EEC) No 2454/93 is amended as follows:

(1)

Section A is amended as follows:

(a)

Box 24: Nature of transaction is replaced by the following:

‘Box 24:   Nature of transaction

Using the relevant codes from Annex 38, enter the type of the transaction concerned.’

(b)

In Box 44: Additional information/Documents produced/Certificates and authorisations, the first paragraph is replaced by the following:

‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5 or identification numbers.’

(c)

In Box 52: ‘Guarantee’, the second paragraph is replaced by the following:

‘Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the following countries, add after “not valid for” the codes from Annex 38 for the country or countries concerned:

—

non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods,

—

Andorra,

—

San Marino.

Where an individual guarantee in the form of a cash deposit or by means of vouchers is used it shall be valid for all the contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods.’

(2)

Section C is amended as follows:

(a)

Box 24: Nature of transaction is replaced by the following:

‘Box 24:   Nature of transaction

Using the relevant codes from Annex 38, enter the type of the transaction concerned.’

(b)

Box 44: Additional information/Documents produced/Certificates and authorisations is amended as follows:

(i)

The first paragraph is replaced by the following:

‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration, including the serial numbers of any control copies T5 or identification numbers.’

(ii)

The following is added after the last paragraph:

‘When goods are the subject of a VAT-exempt supply to another Member State, the information required by Article 143(2) of Directive 2006/112/EC shall be entered in box 44, including when required by a Member State, the evidence that the imported goods are intended to be transported or dispatched from the Member State of importation to another Member State.’

ANNEX III

(referred to in Article 1(3))

Annex 38, Title II to Regulation (EEC) No 2454/93 is amended as follows:

(1)

In Box 2: Consignor/Exporter, the last paragraph is replaced by the following:

‘Country code: the Community’s alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of 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 (1).

(2)

In Box 20: Delivery terms, the table is replaced by the following:

‘First subdivision

Meaning

Second subdivision

Incoterms code

Incoterms — ICC/ECE

Place to be specified

Code applicable usually for road and rail transport

DAF (Incoterms 2000)

Delivered at frontier

Named place

Codes applicable for all modes of transport

EXW (Incoterms 2010)

Ex works

Named place

FCA (Incoterms 2010)

Free carrier

Named place

CPT (Incoterms 2010)

Carriage paid to

Named place of destination

CIP (Incoterms 2010)

Carriage and insurance paid to

Named place of destination

DAT (Incoterms 2010)

Delivered at terminal

Named terminal at port or place of destination

DAP (Incoterms 2010)

Delivered at place

Named place of destination

DDP (Incoterms 2010)

Delivered duty paid

Named place of destination

DDU (Incoterms 2000)

Delivered duty unpaid

Named place of destination

Codes applicable usually for sea and inland waterway transport

FAS (Incoterms 2010)

Free alongside ship

Named port of shipment

FOB (Incoterms 2010)

Free on board

Named port of shipment

CFR (Incoterms 2010)

Cost and freight

Named port of destination

CIF (Incoterms 2010)

Cost, insurance and freight

Named port of destination

DES (Incoterms 2000)

Delivered ex ship

Named port of destination

DEQ (Incoterms 2000)

Delivered ex quay

Named port of destination

XXX

Delivery terms other than those listed above

Narrative description of delivery terms given in the contract’

(3)

In Box 24: Nature of the transaction, the note is replaced by the following:

‘The Member States which require this item of information must use the single digit codes listed in column A of the table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010 (2), this digit being entered in the left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be entered in the right-hand side of the box.

(4)

Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind is replaced by the following:

‘Box 31:   Packages and description of goods; Marks and numbers — Container No(s) — Number and kind

Kind of packages

Use the following codes.

(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).

PACKAGING CODES

Aerosol

AE

Ampoule, non-protected

AM

Ampoule, protected

AP

Atomizer

AT

Bag

BG

Bag, flexible container

FX

Bag, gunny

GY

Bag, jumbo

JB

Bag, large

ZB

Bag, multiply

MB

Bag, paper

5M

Bag, paper, multi-wall

XJ

Bag, paper, multi-wall, water resistant

XK

Bag, plastic

EC

Bag, plastics film

XD

Bag, polybag

44

Bag, super bulk

43

Bag, textile

5L

Bag, textile, sift proof

XG

Bag, textile, water resistant

XH

Bag, textile, without inner coat/liner

XF

Bag, tote

TT

Bag, woven plastic

5H

Bag, woven plastic, sift proof

XB

Bag, woven plastic, water resistant

XC

Bag, woven plastic, without inner coat/liner

XA

Bale, compressed

BL

Bale, non-compressed

BN

Ball

AL

Balloon, non-protected

BF

Balloon, protected

BP

Bar

BR

Barrel

BA

Barrel, wooden

2C

Barrel, wooden, bung type

QH

Barrel, wooden, removable head

QJ

Bars, in bundle/bunch/truss

BZ

Basin

BM

Basket

BK

Basket, with handle, cardboard

HC

Basket, with handle, plastic

HA

Basket, with handle, wooden

HB

Belt

B4

Bin

BI

Block

OK

Board

BD

Board, in bundle/bunch/truss

BY

Bobbin

BB

Bolt

BT

Bottle, gas

GB

Bottle, non-protected, bulbous

BS

Bottle, non-protected, cylindrical

BO

Bottle, protected bulbous

BV

Bottle, protected cylindrical

BQ

Bottlecrate/bottlerack

BC

Box

BX

Box, aluminium

4B

Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox

DH

Box, fibreboard

4G

Box, for liquids

BW

Box, natural wood

4C

Box, plastic

4H

Box, plastic, expanded

QR

Box, plastic, solid

QS

Box, plywood

4D

Box, reconstituted wood

4F

Box, steel

4A

Box, wooden, natural wood, ordinary

QP

Box, wooden, natural wood, with sift proof walls

QQ

Bucket

BJ

Bulk, gas (at 1 031 mbar and 15 °C)

VG

Bulk, liquefied gas (at abnormal temperature/pressure)

VQ

Bulk, liquid

VL

Bulk, scrap metal

VS

Bulk, solid, fine particles (“powders”)

VY

Bulk, solid, granular particles (“grains”)

VR

Bulk, solid, large particles (“nodules”)

VO

Bunch

BH

Bundle

BE

Bundle, wooden

8C

Butt

BU

Cage

CG

Cage, Commonwealth Handling Equipment Pool (CHEP)

DG

Cage, roll

CW

Can, cylindrical

CX

Can, rectangular

CA

Can, with handle and spout

CD

Canister

CI

Canvas

CZ

Capsule

AV

Carboy, non-protected

CO

Carboy, protected

CP

Card

CM

Cart, flatbed

FW

Carton

CT

Cartridge

CQ

Case

CS

Case, car

7A

Case, isothermic

EI

Case, skeleton

SK

Case, steel

SS

Case, with pallet base

ED

Case, with pallet base, cardboard

EF

Case, with pallet base, metal

EH

Case, with pallet base, plastic

EG

Case, with pallet base, wooden

EE

Case, wooden

7B

Cask

CK

Chest

CH

Churn

CC

Clamshell

AI

Coffer

CF

Coffin

CJ

Coil

CL

Composite packaging, glass receptacle

6P

Composite packaging, glass receptacle in aluminium crate

YR

Composite packaging, glass receptacle in aluminium drum

YQ

Composite packaging, glass receptacle in expandable plastic pack

YY

Composite packaging, glass receptacle in fibre drum

YW

Composite packaging, glass receptacle in fibreboard box

YX

Composite packaging, glass receptacle in plywood drum

YT

Composite packaging, glass receptacle in solid plastic pack

YZ

Composite packaging, glass receptacle in steel crate box

YP

Composite packaging, glass receptacle in steel drum

YN

Composite packaging, glass receptacle in wickerwork hamper

YV

Composite packaging, glass receptacle in wooden box

YS

Composite packaging, plastic receptacle

6H

Composite packaging, plastic receptacle in aluminium crate

YD

Composite packaging, plastic receptacle in aluminium drum

YC

Composite packaging, plastic receptacle in fibre drum

YJ

Composite packaging, plastic receptacle in fibreboard box

YK

Composite packaging, plastic receptacle in plastic drum

YL

Composite packaging, plastic receptacle in plywood box

YH

Composite packaging, plastic receptacle in plywood drum

YG

Composite packaging, plastic receptacle in solid plastic box

YM

Composite packaging, plastic receptacle in steel crate box

YB

Composite packaging, plastic receptacle in steel drum

YA

Composite packaging, plastic receptacle in wooden box

YF

Cone

AJ

Container, flexible

1F

Container, gallon

GL

Container, metal

ME

Container, not otherwise specified as transport equipment

CN

Container, outer

OU

Cover

CV

Crate

CR

Crate, beer

CB

Crate, bulk, cardboard

DK

Crate, bulk, plastic

DL

Crate, bulk, wooden

DM

Crate, framed

FD

Crate, fruit

FC

Crate, metal

MA

Crate, milk

MC

Crate, multiple layer, cardboard

DC

Crate, multiple layer, plastic

DA

Crate, multiple layer, wooden

DB

Crate, shallow

SC

Crate, wooden

8B

Creel

CE

Cup

CU

Cylinder

CY

Demijohn, non-protected

DJ

Demijohn, protected

DP

Dispenser

DN

Drum

DR

Drum, aluminium

1B

Drum, aluminium, non-removable head

QC

Drum, aluminium, removable head

QD

Drum, fibre

1G

Drum, iron

DI

Drum, plastic

IH

Drum, plastic, non-removable head

QF

Drum, plastic, removable head

QG

Drum, plywood

1D

Drum, steel

1A

Drum, steel, non-removable head

QA

Drum, steel, removable head

QB

Drum, wooden

1W

Envelope

EN

Envelope, steel

SV

Filmpack

FP

Firkin

FI

Flask

FL

Flexibag

FB

Flexitank

FE

Foodtainer

FT

Footlocker

FO

Frame

FR

Girder

GI

Girders, in bundle/bunch/truss

GZ

Hamper

HR

Hanger

HN

Hogshead

HG

Ingot

IN

Ingots, in bundle/bunch/truss

IZ

Intermediate bulk container

WA

Intermediate bulk container, aluminium

WD

Intermediate bulk container, aluminium, liquid

WL

Intermediate bulk container, aluminium, pressurised > 10 kpa

WH

Intermediate bulk container, composite

ZS

Intermediate bulk container, composite, flexible plastic, liquids

ZR

Intermediate bulk container, composite, flexible plastic, pressurised

ZP

Intermediate bulk container, composite, flexible plastic, solids

ZM

Intermediate bulk container, composite, rigid plastic, liquids

ZQ

Intermediate bulk container, composite, rigid plastic, pressurised

ZN

Intermediate bulk container, composite, rigid plastic, solids

PLN

Intermediate bulk container, fibreboard

ZT

Intermediate bulk container, flexible

ZU

Intermediate bulk container, metal

WF

Intermediate bulk container, metal, liquid

WM

Intermediate bulk container, metal, other than steel

ZV

Intermediate bulk container, metal, pressure 10 kpa

WJ

Intermediate bulk container, natural wood

ZW

Intermediate bulk container, natural wood, with inner liner

WU

Intermediate bulk container, paper, multi-wall

ZA

Intermediate bulk container, paper, multi-wall, water resistant

ZC

Intermediate bulk container, plastic film

WS

Intermediate bulk container, plywood

ZX

Intermediate bulk container, plywood, with inner liner

WY

Intermediate bulk container, reconstituted wood

ZY

Intermediate bulk container, reconstituted wood, with inner liner

WZ

Intermediate bulk container, rigid plastic

AA

Intermediate bulk container, rigid plastic, freestanding, liquids

ZK

Intermediate bulk container, rigid plastic, freestanding, pressurised

ZH

Intermediate bulk container, rigid plastic, freestanding, solids

ZF

Intermediate bulk container, rigid plastic, with structural equipment, liquids

ZJ

Intermediate bulk container, rigid plastic, with structural equipment, pressurised

ZG

Intermediate bulk container, rigid plastic, with structural equipment, solids

ZD

Intermediate bulk container, steel

WC

Intermediate bulk container, steel, liquid

WK

Intermediate bulk container, steel, pressurised > 10 kpa

WG

Intermediate bulk container, textile without coat/liner

WT

Intermediate bulk container, textile, coated

WV

Intermediate bulk container, textile, coated and liner

WX

Intermediate bulk container, textile, with liner

WW

Intermediate bulk container, woven plastic, coated

WP

Intermediate bulk container, woven plastic, coated and liner

WR

Intermediate bulk container, woven plastic, with liner

WQ

Intermediate bulk container, woven plastic, without coat/liner

WN

Jar

JR

Jerrican, cylindrical

JY

Jerrican, plastic

3H

Jerrican, plastic, non-removable head

QM

Jerrican, plastic, removable head

QN

Jerrican, rectangular

JC

Jerrican, steel

3A

Jerrican, steel, non-removable head

QK

Jerrican, steel, removable head

QL

Jug

JG

Jutebag

JT

Keg

KG

Kit

KI

Liftvan

LV

Log

LG

Logs, in bundle/bunch/truss

LZ

Lot

LT

Lug

LU

Luggage

LE

Mat

MT

Matchbox

MX

Mutually defined

ZZ

Nest

NS

Net

NT

Net, tube, plastic

NU

Net, tube, textile

NV

Not available

NA

Octabin

OT

Package

PK

Package, cardboard, with bottle grip-holes

IK

Package, display, cardboard

IB

Package, display, metal

ID

Package, display, plastic

IC

Package, display, wooden

IA

Package, flow

IF

Package, paper wrapped

IG

Package, show

IE

Packet

PA

Pail

PL

Pallet

PX

Pallet, 100 cm × 110 cm

AH

Pallet, AS 4068-1993

OD

Pallet, box Combined open-ended box and pallet

PB

Pallet, CHEP 100 cm × 120 cm

OC

Pallet, CHEP 40 cm × 60 cm

OA

Pallet, CHEP 80 cm × 120 cm

OB

Pallet, ISO T11

OE

Pallet, modular, collars 80 cm × 100 cm

PD

Pallet, modular, collars 80 cm × 120 cm

PE

Pallet, modular, collars 80 cm × 60 cm

AF

Pallet, shrinkwrapped

AG

Pallet, triwall

TW

Pallet, wooden

8A

Pan

P2

Parcel

PC

Pen

PF

Piece

PP

Pipe

PI

Pipes, in bundle/bunch/truss

PV

Pitcher

PH

Plank

PN

Planks, in bundle/bunch/truss

PZ

Plate

PG

Plates, in bundle/bunch/truss

PY

Platform, unspecified weight or dimension

OF

Pot

PT

Pouch

PO

Punnet

PJ

Rack

RK

Rack, clothing hanger

RJ

Receptacle, fibre

AB

Receptacle, glass

GR

Receptacle, metal

MR

Receptacle, paper

AC

Receptacle, plastic

PR

Receptacle, plastic wrapped

MW

Receptacle, wooden

AD

Rednet

RT

Reel

RL

Ring

RG

Rod

RD

Rods, in bundle/bunch/truss

RZ

Roll

RO

Sachet

SH

Sack

SA

Sack, multi-wall

MS

Sea-chest

SE

Set

SX

Sheet

ST

Sheet, plastic wrapping

SP

Sheetmetal

SM

Sheets, in bundle/bunch/truss

SZ

Shrinkwrapped

SW

Skid

SI

Slab

SB

Sleeve

SY

Slipsheet

SL

Spindle

SD

Spool

SO

Suitcase

SU

Tablet

T1

Tank container, generic

TG

Tank, cylindrical

TY

Tank, rectangular

TK

Tea-chest

TC

Tierce

TI

Tin

TN

Tray

PU

Tray, containing horizontally stacked flat items

GU

Tray, one layer no cover, cardboard

DV

Tray, one layer no cover, plastic

DS

Tray, one layer no cover, polystyrene

DU

Tray, one layer no cover, wooden

DT

Tray, rigid, lidded stackable (CEN TS 14482:2002)

IL

Tray, two layers no cover, cardboard

DY

Tray, two layers no cover, plastic tray

DW

Tray, two layers no cover, wooden

DX

Trunk

TR

Truss

TS

Tub

TB

Tub, with lid

TL

Tube

TU

Tube, collapsible

TD

Tube, with nozzle

TV

Tubes, in bundle/bunch/truss

TZ

Tun

TO

Tyre

TE

Uncaged

UC

Unit

UN

Unpacked or unpackaged

NE

Unpacked or unpackaged, multiple units

NG

Unpacked or unpackaged, single unit

NF

Vacuum-packed

VP

Vanpack

VK

Vat

VA

Vehicle

VN

Vial

VI

Wickerbottle

WB’

(5)

Box 37: Procedure is amended as follows:

(a)

Section A, First subdivision is amended as follows:

(i)

Code 42 is replaced by the following:

‘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.

Explanation:

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the import is followed by an intra-Community 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 the conditions listed 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.

Example 1

:

Import of goods with exemption from VAT through a tax representative.

Example 2

:

Excise goods 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.’

(ii)

Code 63 is replaced by the following:

‘63

Reimportation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.

Explanation:

Exemption from payment of VAT and, where applicable, the excise duty suspension, is granted because the reimportation is followed by an intra-Community 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 the conditions listed 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.

Example 1

:

Reimportation after outward processing or temporary export, with any VAT debt being charged to a tax representative.

Example 2

:

Excise goods reimported after outward processing and released for free circulation, which are the subject of a VAT-exempt supply to another Member State. The release for free circulation is immediately followed by a movement under excise duty suspension from the place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b) of Directive 2008/118/EC.’

(b)

In Section B, Second subdivision, point 1 is amended as follows:

(i)

The entry ‘Relief’ is replaced by the following:

‘Relief

(Regulation (EC) No 1186/2009)

 

Article No

Code

Relief from import duties

Personal property belonging to natural persons transferring their normal place of residence to the Community

3

C01

Trousseaux and household effects imported on the occasion of a marriage

12(1)

C02

Presents customarily given on the occasion of a marriage

12(2)

C03

Personal property acquired by inheritance.

17

C04

School outfits, educational materials and related household effects

21

C06

Consignments of negligible value

23

C07

Consignments sent from one private individual to another

25

C08

Capital goods and other equipment imported on the transfer of activities from a third country into the Community

28

C09

Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity

34

C10

Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I

42

C11

Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II

43

C12

Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools)

44-45

C13

Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Community

51

C14

Laboratory animals and biological or chemical substances intended for research

53

C15

Therapeutic substances of human origin and blood-grouping and tissue-typing reagents

54

C16

Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment

57

C17

Reference substances for the quality control of medicinal products

59

C18

Pharmaceutical products used at international sports events

60

C19

Goods for charitable or philanthropic organisations

61

C20

Articles in Annex III intended for the blind

66

C21

Articles in Annex IV 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)

C22

Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools)

67(1)(b) and 67(2)

C23

Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools)

68(1)(a) and 68(2)

C24

Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools)

68(1)(b) and 68(2)

C25

Goods imported for the benefit of disaster victims

74

C26

Honorary decorations or awards

81

C27

Presents received in the context of international relations

82

C28

Goods to be used by monarchs or heads of state

85

C29

Samples of goods of negligible value imported for trade promotion purposes

86

C30

Printed matter and advertising material imported for trade promotion purposes

87-89

C31

Products used or consumed at a trade fair or similar event

90

C32

Goods imported for examination, analysis or test purposes

95

C33

Consignments sent to organisations protecting copyrights or industrial and commercial patent rights

102

C34

Tourist information literature

103

C35

Miscellaneous documents and articles

104

C36

Ancillary materials for the stowage and protection of goods during their transport

105

C37

Litter, fodder and feeding stuffs for animals during their transport

106

C38

Fuel and lubricants present in land motor vehicles and special containers

107

C39

Materials for cemeteries for, and memorials to, war victims

112

C40

Coffins, funerary urns and ornamental funerary articles

113

C41

Relief from export duties

Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country

115

C51

Fodder and feeding stuffs accompanying animals during their exportation

121

C52’

(ii)

In the table ‘Agricultural products’, the row for code E02 is replaced by the following:

‘Standard import values (for example: Regulation (EU) No 543/2011)

E02’

(iii)

In the table ‘Other’, in the Section ‘Import’, the following row is inserted between the row for code F04 and the row for code F11:

‘A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC.

F06’

(6)

In Box 44, Additional information/Documents reproduced/Certificates and Authorisations, point 2(a) is replaced by the following:

‘(a)

Documents, certificates and Community or international authorisations or other references produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recognisable reference. The list of documents, certificates, authorisations and other references and their respective codes can be found in the TARIC database.’

(1)  OJ L 152, 16.6.2009, p. 23.’

(2)  OJ L 37, 10.2.2010, p. 1.’

ANNEX IV

(referred to in Article 1(4))

Annex 44c to Regulation (EEC) No 2454/93 is amended as follows:

(1)

The row for HS codes ‘1701 11, 1701 12, 1701 91, 1701 99’ is replaced by the following:

‘1701 12

Cane or beet sugar and chemically pure sucrose, in solid form

7 000 kg

 

—

1701 13

—

1701 14

—

1701 91

—’

1701 99

 

(2)

The row for HS code ‘2403 10’ is replaced by the following:

‘2403 11

Smoking tobacco, whether or not containing tobacco substitutes in any proportion

35 kg

 

—’

2403 19

 
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