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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

C/2015/9248

OJ L 69, 15.3.2016, p. 1–313 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

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15.3.2016   

EN

Official Journal of the European Union

L 69/1


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

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 the Council of 9 October 2013 laying down the Union Customs Code (‘the Code’) (1), and in particular Articles 6, 7, 131, 153, 156, and 279 thereof,

Whereas:

(1)

The Code in accordance with Article 290 of the Treaty, delegates on the Commission the power to supplement certain non-essential elements of the Code.

(2)

The Code promotes the use of information and communication technologies, as laid down in Decision No 70/2008/EC of the European Parliament and of the Council (2), which it recognises as a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls. More specifically, according to Article 6(1) of the Code, all exchange of information between customs authorities and between economic operators and customs authorities and storage of such information is to be made using electronic data processing techniques. As a general rule, information and communication systems need to offer the same facilities to economic operators in all Member States.

(3)

Based on the existing planning document related to all IT-related customs projects drawn up in accordance with Decision 70/2008/EC, Commission Implementing Decision 2014/255/EU (3) (‘the Work Programme’) contains a list of the electronic systems which are to be developed by Member States and, where applicable, in close cooperation by Member States and the Commission, in order for the Code to become applicable in practice.

(4)

In this regard, Article 278 of the Code provides that means for the exchange and storage of information other than electronic data-processing techniques may be used on a transitional basis until 31 December 2020 at the latest, where the electronic systems which are necessary for the application of the provisions of the Code are not yet operational.

(5)

While, in principle, the transitional measures contained in this Regulation should be applicable until 31 December 2020 at the latest, in view of the practical and project management considerations of the Work Programme, where the date of deployment of an electronic system falls before the final date laid down in the Code for the application of transitional provisions, the use of the relevant means for the exchange and storage of information other than electronic data-processing techniques provided in this Regulation should, in the interest of protecting the legal certainty of operators, be accepted as an alternative to the relevant electronic system, where deployed, and then suspended.

(6)

Given the non-availability of the electronic systems necessary for the exchange of information between the customs authorities and between economic operators and customs authorities, transitional measures relating to the form of such applications and decisions should be laid down. Any processing of personal data under this Regulation should be in full compliance with the Union and national data protection provisions in force.

(7)

Where consultations between customs authorities of more than one Member State need to take place before the adoption of a decision relating to the application of the customs legislation, insofar as this consultation would concern the exchange and storage of data through electronic means not yet deployed, transitional measures need to be set up to ensure that such consultations can continue to take place.

(8)

Since the electronic system relating to binding tariff information (‘BTI’) is yet to be upgraded, in order to offer traders assistance in the determination of the correct tariff classification, the currently used means for BTI applications and decisions, in paper and electronic form, should continue to be used until the system is fully upgraded.

(9)

Since the electronic system which is necessary for the application of the provisions of the Code governing both the application for and the authorisation granting the status of an authorised economic operator (‘AEO’) is yet to be upgraded, the currently used means, in paper and electronic form need to continue to be used until the system is upgraded.

(10)

Since for the period until the upgrading of the National Import Systems, the current system for the declaration of particulars relating to customs value (‘DV1’) needs to be used, transitional provisions relating to the communication of certain elements concerning the customs value of goods should be laid down in this Regulation.

(11)

Article 147 of Commission Implementing Regulation (EU) 2015/2447 (4) refers to an electronic system set up for the exchange and storage of information pertaining to guarantees which may be used in more than one Member State. In the absence of that electronic system, other means of storage and exchange of this information should be provided for.

(12)

Since the Import Control System, which is necessary for the application of the provisions of the Code governing the entry summary declaration, is not yet fully upgraded, the currently used means for the exchange and storage of information other than the electronic data-processing techniques referred to in Article 6(1) of the Code should have to continue to be used.

(13)

In the same respect, because the current Import Control System is capable of only receiving an entry summary declaration by the submission of one dataset, the Articles stipulating the provision of data in more than one dataset should, until the upgrading of the ICS, be temporarily suspended and alternative requirements should be laid down.

(14)

In order to support and ensure the customs formalities related to the entry of goods with regard to safety and security of the Union and its citizens and to ensure that customs supervision begins at the appropriate time and is duly performed prior to the deployment of the Notification of Arrival, Presentation Notification and Temporary Storage systems, alternative means for exchange and storage of information should be laid down to govern notification of arrival, diversion notification, presentation notification, and temporary storage.

(15)

In order to ensure the smooth functioning of operations related to the placing of goods under a certain customs procedure, the use of paper-based customs declarations should be allowed alongside the existing National Import Systems as long as the latter are not upgraded.

(16)

Considering that the new datasets and formats required by the Code and the provisions adopted based on the Code in relation thereto will not be available until the National Import Systems are upgraded, the possibility should be laid down for customs declarations to be lodged with a different dataset with a view to guaranteeing legal certainty for operators.

(17)

While using the simplified declaration, and until the upgrading of the Automated Export System and the National Import Systems, operators should be provided with different deadlines to lodge the supplementary declaration. Member States should thus be able to provide for deadlines other than those outlined in Article 146 of Commission Delegated Regulation (EU) 2015/2446 (5).

(18)

In the same vein, during the transitional period, Member States should be permitted to authorise a simplified customs declaration to take the form of a commercial or administrative document.

(19)

In the cases where a customs declaration is lodged prior to the presentation of the goods, before the electronic systems therefor are deployed and upgraded, the notification of presentation of goods should be permitted to be lodged to customs authorities through the existing national systems or other means.

(20)

The obligation to lodge customs declarations by means of electronic exchange of information provided in Article 6(1) of the Code and the ending of the current waivers from the obligation to lodge summary declarations for postal consignments pose significant challenges for postal operators. The possibility to use a declaration with a reduced data set for some postal consignments also requires adjustments in the data flow and the supporting IT infrastructure of postal operators and the customs authorities of the Member States. Therefore, transitional rules are necessary in order to allow for smooth adjustments to the rules laid down in the Delegated Regulation (EU) 2015/2446.

(21)

In the absence of the UCC Customs Decisions system, all information in relation to the application and authorisation for centralised clearance should continue to be published during the transitional period for access by the Commission and Member States for monitoring purposes.

(22)

In order to allow for the smooth and uninterrupted transit of goods by rail, prior to the upgrading of the New Computerised Transit System (‘NCTS’), rules for the continuation of the paper-based Union transit procedure for goods carried by rail should be set up.

(23)

Rules for the continuation of the use of manifests in paper or in electronic form should be established to ensure the continuous and effective movement by airline and shipping companies until the relevant economic operators systems are upgraded.

(24)

To ensure the effective operation of the above-described transitional arrangements, certain provisions of Delegated Regulation (EU) 2015/2446 should equally be amended.

(25)

None of the provisions of this Regulation should impose a requirement on the Commission or the Member States to upgrade or deploy technical systems other than in accordance with the target dates set out in the Annex to Implementing Decision 2014/255/EU.

(26)

The provisions of this Regulation should apply as from 1 May 2016 in order to enable the full application of the Code.

HAS ADOPTED THIS REGULATION:

CHAPTER 1

GENERAL PROVISIONS

Article 1

Subject matter

1.   This Regulation lays down transitional measures on the means for the exchange and storage of data referred to in Article 278 of the Code until the electronic systems which are necessary for the application of the provisions of the Code are operational.

2.   Data requirements, formats, and codes, which are to be applied for the transitional periods set out in this Regulation, Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and in Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013, are laid down in the Annexes to this Regulation.

SECTION 1

Decisions relating to the application of the customs legislation

Article 2

Applications and decisions

Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used in relation to applications and decisions and to any subsequent event which may affect the original application or decision that have an impact in one or several Member States.

Article 3

Means of exchange and storage of information

1.   Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities shall ensure the availability of means of exchange and storage of information so as to ensure consultations which are to take place in accordance with Article 14 of Implementing Regulation (EU) 2015/2447.

2.   Each customs authority shall designate contact points responsible for any exchange of information between themselves and other customs authorities as well as between themselves and the Commission, and shall communicate the contact details of the contact points to the Commission.

3.   The Commission shall make the list of contact points available on its website.

SECTION 2

Decisions relating to BTI

Article 4

Form of BTI applications and decisions

1.   Until the dates of the upgrading of the BTI system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for applications and decisions relating to BTI or for any subsequent event which may affect the original application or decision.

2.   In the cases referred to in paragraph 1, the following shall apply:

(a)

until the date of the upgrading of the first phase of the electronic system:

(i)

applications for a BTI decision shall be made using the format of the form set out in Annex 2; and

(ii)

BTI decisions shall be taken using the format of the form set out in Annex 3;

(b)

from the date of the upgrading of the first phase of the electronic system until the date of the upgrading of the second phase of the electronic system:

(i)

applications for a BTI decision shall be made using the format of the form set out in Annex 4; and

(ii)

BTI decisions shall be taken using the format of the form set out in Annex 5.

SECTION 3

Application for the status of AEO

Article 5

Form of applications and authorisations

1.   Until the date of the upgrading of the AEO system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for applications and decisions relating to AEO or for any subsequent event which may affect the original application or decision.

2.   In the cases referred to in paragraph 1 of this Article, the following shall apply:

(a)

applications for the status of AEO shall be lodged using the format of the form set out in Annex 6; and

(b)

authorisations granting the status of AEO shall be issued using the form set out in Annex 7.

CHAPTER 2

VALUE OF GOODS FOR CUSTOMS PURPOSES

Article 6

Declaration of particulars relating to customs value

1.   Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU, a customs declaration for release for free circulation shall include particulars relating to customs value.

2.   Customs authorities may allow for means other than electronic data-processing techniques to be used in relation to the provision of the particulars referred to in paragraph 1.

3.   Where the particulars referred to in paragraph 1 are provided using means other than electronic data processing techniques, this shall be done using the form set out in Annex 8.

4.   The customs authorities may waive the obligation to provide the particulars referred to in paragraph 1 of this Article where the customs value of the goods in question cannot be determined on the basis of Article 70 of the Code.

5.   Except where it is essential for the correct determination of the customs value, the customs authorities shall waive the obligation to provide the particulars referred to in paragraph 1 in any of the following cases:

(a)

where the customs value of the imported goods in a consignment does not exceed EUR 20 000, provided that that consignment is not part of split or multiple consignments from the same consignor to the same consignee;

(b)

where the transaction underlying the release for free circulation of the goods is of a non-commercial nature;

(c)

where the submission of the particulars in question is not necessary for the application of the Common Customs Tariff;

(d)

where the customs duties provided for in the Common Customs Tariff are not chargeable.

6.   In the case of continuing traffic in goods from the same seller to the same buyer under the same commercial conditions, the customs authorities may waive the ongoing requirement to provide the particulars referred to in paragraph 1.

CHAPTER 3

GUARANTEE FOR A POTENTIAL OR EXISTING CUSTOMS DEBT

Article 7

Means of exchange and storage of information

1.   Until the dates of deployment of the UCC Guarantee Management (GUM) system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the exchange and storage of information pertaining to guarantees.

2.   In the case referred to in paragraph 1 of this Article, the following shall apply with regard to the exchange and storage of information pertaining to guarantees which may be used in more than one Member State, as referred to in Article 147 of Implementing Regulation (EU) 2015/2447, and which are lodged for any purpose other than transit:

(a)

the storage of the information shall be done by the customs authorities of each Member State in accordance with the existing national system, and

(b)

for the exchange of information between customs authorities electronic mail shall be used.

3.   The contact point designated in accordance with Article 3(2) shall be responsible for the exchange referred to in paragraph 2(b).

Article 8

Monitoring of the reference amount by the customs authorities

1.   Until the date of deployment of the GUM system referred to in the Annex to Implementing Decision 2014/255/EU, the person referred to in Article 155(4) of Implementing Regulation (EU) 2015/2447 shall specify in the application for the provision of a comprehensive guarantee the division of the reference amount between the Member States in which he carries out operations, except with respect to goods placed under a Union transit procedure, which are to be covered by the guarantee.

2.   The customs office of guarantee receiving the application shall consult the other Member States referred to in the application on the division of the reference amount requested by the person required to provide the guarantee, in accordance with Article 14 of Implementing Regulation (EU) 2015/2447.

3.   In accordance with Article 157 of Implementing Regulation (EU) 2015/2447, each Member State shall be responsible for the monitoring of its part of the reference amount.

CHAPTER 4

ARRIVAL OF GOODS AND TEMPORARY STORAGE

Article 9

Notification of arrival of a sea-going vessel or of an aircraft

Until the dates of deployment of the UCC Notification of Arrival, Presentation Notification, and Temporary Storage systems referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data processing techniques to be used for the lodging of a notification of arrival of a sea-going vessel or of an aircraft in accordance with Article 133 of the Code.

Article 10

Presentation of goods to customs

Until the dates of deployment of the UCC Notification of Arrival, Presentation Notification, and Temporary Storage systems referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data processing techniques to be used for the presentation of goods to customs in accordance with Article 139 of the Code.

Article 11

Temporary storage declaration

Until the dates of deployment of the UCC Notification of Arrival, Presentation Notification, and Temporary Storage systems referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the lodging of a temporary storage declaration in accordance with Article 145 of the Code.

CHAPTER 5

CUSTOMS STATUS AND PLACING GOODS UNDER A CUSTOMS PROCEDURE

SECTION 1

Customs status of goods

Article 12

Proof of the customs status of Union goods for goods covered by a simplified Union transit procedure

Until the dates of the upgrading of the NCTS referred to in the Annex to Implementing Decision 2014/255/EU, where the paper-based Union transit procedure for goods carried by air or sea is used in accordance with Article 24(1) of this Regulation, the proof of the customs status of Union goods shall be provided by entering the letter ‘C’ (equivalent to ‘T2L’) alongside the relevant items on the manifest.

Article 13

Forms for proof of the customs status of Union goods

1.   Until the date of deployment of the UCC Proof of Union Status (PoUS) system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data processing techniques to be used for the exchange and storage of information relating to the proof of the customs status of Union goods.

2.   Where means other than electronic data processing techniques are used for proving the customs status of Union goods, a ‘T2L’ or ‘T2LF’ document shall be provided using the form Copy 4 or Copy 4/5 set out in Title III of Annex B-01 of Delegated Regulation (EU) 2015/2446.

3.   Where necessary, that form shall be supplemented by one or more continuation sheets corresponding to Copy 4 or Copy 4/5 set out in Title IV of Annex B-01 of Delegated Regulation (EU) 2015/2446.

4.   Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities shall allow the use of loading lists drawn up using the form set out in Part II, Chapter III of Annex 72-04 to Implementing Regulation (EU) 2015/2447 instead of continuation sheets as the descriptive part of a ‘T2L’ or ‘T2LF’ document.

5.   Where electronic data processing techniques are used by the customs authorities to produce the ‘T2L’ or ‘T2LF’ document and it does not allow the use of continuation sheets, the form set out in paragraph 2 of this Article shall be supplemented by one or more forms corresponding to Copy 4 or Copy 4/5 set out in Title III of Annex B-01 of Delegated Regulation (EU) 2015/2446.

6.   Where an authorised issuer uses the special stamp referred to in Article 129a(2)(e)(ii) of Delegated Regulation (EU) 2015/2446, that stamp shall be approved by the customs authorities and correspond to the specimen set out in Chapter II of Part II of Annex 72-04 to Delegated Regulation (EU) 2015/2446. Section 23 and 23.1 of Annex 72-04 to Implementing Regulation (EU) 2015/2447 shall apply.

SECTION 2

Placing goods under a customs procedure

Article 14

Means for the exchange of data

Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the lodging of customs declarations for placing goods under the following customs procedures:

(a)

release for free circulation;

(b)

customs warehousing;

(c)

temporary admission;

(d)

end-use;

(e)

inward processing.

Article 15

Forms for customs declarations

Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU, where means other than electronic processing techniques are used for the customs procedures listed in Article 14, the customs declarations shall be lodged using the forms provided for in Annex 9, Appendices B1-D1, as appropriate.

Article 16

Forms for simplified customs declarations

1.   Until the dates of the upgrading of the National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU, where a simplified customs declaration as referred to in Article 166 of the Code is lodged using means other than electronic data-processing techniques for a procedure referred to in Article 14 of this Regulation, this shall be done using the relevant forms provided for in Annex 9, Appendices B1 to B5.

2.   Until the dates of the upgrading of the systems referred to in paragraph 1, where a person has been granted an authorisation for the regular use of a simplified declaration as referred to in Article 166(2) of the Code relating to a procedure referred to in Article 14 of this Regulation, the customs authorities may accept a commercial or administrative document as a simplified declaration provided that that document contains at least the particulars necessary for the identification of the goods and is accompanied by an application for the goods to be placed under the relevant customs procedure.

Article 17

Lodging a customs declaration prior to the presentation of the goods

Until the respective dates of deployment of the UCC Automated Export System (AES) and the upgrading of the National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU, where a customs declaration is lodged prior to the presentation of the goods pursuant to Article 171 of the Code, the customs authorities may allow the use of means other than electronic data processing techniques, for the lodging of the notification of presentation.

Article 18

Means of exchange of information for centralised clearance

1.   Until the respective dates of deployment of the UCC Centralised Clearance for Import system (CCI) and the AES referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities involved in a centralised clearance authorisation shall cooperate to set out arrangements to ensure compliance with Article 179(4) and (5) of the Code.

2.   Customs authorities may allow for means other than electronic data-processing techniques to be used for the exchange of information between customs authorities and between customs authorities and holders of authorisations for centralised clearance.

Article 19

Storage of information

1.   Member States shall provide to the Commission the list of centralised clearance applications and authorisations, which the latter shall then store in the relevant group in the Communication and Information Resource Centre for Administrations, Businesses and Citizens (CIRCABC).

2.   Member States shall keep the list referred to in paragraph 1 up to date.

Article 20

Rejection of an application for centralised clearance

Until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, the customs authority competent to take a decision may reject applications for centralised clearance where the authorisation would create a disproportionate administrative burden.

Article 21

Entry in the declarant's records

1.   Until the respective dates of the upgrading of the National Import Systems and the deployment of the AES referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for the use of means other than electronic data-processing techniques to be used for the lodging of the notification of presentation, except where the obligation to present the goods to customs is waived in accordance with Article 182(3) of the Code.

2.   Until the date of deployment of the AES, as referred to in the Annex to Implementing Decision 2014/255/EU, for placing the goods under the export procedure or re-export, customs authorities may allow the notification of presentation to be replaced by a declaration, including a simplified declaration.

CHAPTER 6

SPECIAL PROCEDURES

SECTION 1

General provisions for special procedures other than Transit

Article 22

Form for applications and authorisations regarding special procedures

1.   Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, where an application for an authorisation as referred to in Article 211(1) of the Code is not based on a customs declaration, and where it is submitted by means other than electronic data processing techniques, that application shall be made using the form set out in Annex 12 to this Regulation.

2.   Where the customs authorities competent to decide on the application referred to in paragraph 1 decide to grant the authorisation, they shall do so using the form set out in Annex 12.

Article 23

Means to be used for the standardised exchange of information

1.   Until the dates of deployment of the UCC Information Sheets (INF) for the Special Procedures system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the standardised exchange of information.

2.   Where means other than electronic data processing techniques are used for a standardised exchange of information as referred to in Article 181 of Delegated Regulation (EU) 2015/2446, the information sheets set out in Annex 13 to this Regulation shall be used.

3.   For the purposes of paragraph 1, the information sheets set out in Annex 13 shall be read in accordance with the table of correspondence in the appendix thereto.

4.   Where a standardised exchange of information as referred to in Article 181 of Delegated Regulation (EU) 2015/2446 is required for the business case referred to in Article 1(27) of that Regulation, any method of the standardised exchange of information may be used.

SECTION 2

Transit

Article 24

General provisions

1.   Until the dates of the upgrading of the NCTS referred to in the Annex to Implementing Decision 2014/255/EU, the paper-based Union transit procedure for goods carried by rail, air or sea as referred to in Articles 25, 26 and 29 to 51 of this Regulation shall apply.

2.   Until 1 May 2018, the Union transit procedures based on an electronic manifest for goods carried by air or sea as referred to in Articles 27, 28, 29, 52 and 53 of this Regulation shall apply to those economic operators who have not yet upgraded the systems necessary for the application of Article 233(4)(e) of the Code.

Until that date, the procedures referred to in Articles 27, 28, 29, 52 and 53 shall be considered equivalent to the procedure laid down in Article 233(4)(e) of the Code and no guarantee shall be required in accordance with Article 89(8)(d) of the Code.

Article 25

Authorisation for the use of the paper-based Union transit procedure for goods carried by rail

1.   The authorisation for the use of the paper-based Union transit procedure for goods carried by rail shall be granted to applicants fulfilling the following conditions:

(a)

the applicant is a railway undertaking;

(b)

the applicant is established in the customs territory of the Union;

(c)

the applicant regularly uses the Union transit procedure or the competent customs authority knows that he can meet the obligations under the procedure; and

(d)

the applicant has not committed any serious or repeated offences against customs or tax legislation.

2.   The authorisation for the use of the paper-based Union transit procedure for goods carried by rail shall apply in all Member States.

Article 26

Authorisations for the use of the paper-based transit Union procedures for goods carried by air or sea

1.   The authorisation for the use of the paper-based Union transit procedures for goods carried by air or sea shall be granted to applicants fulfilling the following conditions:

(a)

in case of the paper-based Union transit procedure for goods carried by air, the applicant is an airline company;

(b)

in case of the paper-based Union transit procedure for goods carried by sea, the applicant is a shipping company;

(c)

the applicant is established in the customs territory of the Union;

(d)

the applicant regularly uses the Union transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and

(e)

the applicant has not committed any serious or repeated offences against customs or tax legislation.

2.   The authorisation for the use of the paper-based transit Union procedures for goods carried by air or sea shall apply in the Member States specified in the authorisation.

Article 27

Authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by air

1.   The authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by air shall be granted to applicants fulfilling the following conditions:

(a)

the applicant is an airline company operating a significant number of flights between Union airports;

(b)

the applicant is established in the customs territory of the Union or has its registered office, central headquarters or a permanent business establishment in the Union;

(c)

the applicant regularly uses the Union transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and

(d)

the applicant has not committed any serious or repeated offences against customs or tax legislation.

2.   On acceptance of the application for that authorisation, the competent customs authorities shall notify the other Member States in whose territories the airports of departure and destination connected by electronic systems allowing for the exchange of information are situated.

Provided no objection is received within 60 days of the date of notification, the competent customs authorities shall issue the authorisation.

3.   The authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by air shall apply to Union transit operations between the airports specified in the authorisation.

Article 28

Authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by sea

1.   The authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by sea shall be granted to applicants fulfilling the following conditions:

(a)

the applicant is a shipping company operating a significant number of voyages between Union ports;

(b)

the applicant is established in the customs territory of the Union or has its registered office, central headquarters or a permanent business establishment in the Union;

(c)

the applicant regularly uses the Union transit procedure, or the competent customs authority knows that he can meet the obligations under the procedure; and

(d)

the applicant has not committed any serious or repeated offences against customs or tax legislation

2.   On acceptance of the application for that authorisation, the competent customs authorities shall notify the other Member States in whose territories the ports of departure and destination connected by electronic systems allowing for the exchange of information are situated.

Provided no objection is received within 60 days of the date of notification, the competent customs authorities shall issue the authorisation.

3.   The authorisation for the use of the Union transit procedure based on an electronic manifest for goods carried by sea shall apply only to Union transit operations between the ports specified in the authorisation.

Article 29

Provisions relating to authorisations for the use of the paper-based Union transit procedures for goods carried by rail, air or sea and for the use of the Union transit procedures based on an electronic manifest for goods carried by air or sea

1.   An authorisation referred to in Articles 25, 26, 27 and 28 shall only be granted provided that:

(a)

the competent customs authority considers that it will be able to supervise the use of the Union transit procedure and to carry out controls without an administrative effort disproportionate to the requirements of the person concerned;

(b)

the applicant keeps records which enable the competent customs authorities to carry out effective controls.

2.   Where the applicant holds an AEO authorisation referred to in Article 38(2)(a) of the Code, the requirements set out in Articles 25(1)(d), 26(1)(e), 27(1)(d), 28(1)(d), and paragraph 1 of this Article shall be deemed to be met.

Article 30

CIM consignment note as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail

Provided it is used for transport operations that are carried out by authorised railway undertakings in cooperation with each other, the CIM consignment note shall be regarded as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail.

Article 31

Holder of the paper-based Union transit procedure for goods carried by rail and his obligations

1.   The holder of the paper-based Union transit procedure for goods carried by rail shall be one of the following:

(a)

an authorised railway undertaking which is established in a Member State and which accepts goods for carriage under cover of a CIM consignment note as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail, and which fills in box 58b of the CIM consignment note by ticking the box ‘yes’ and by entering its UIC code; or

(b)

when the transport operation starts outside the customs territory of the Union and the goods enter that customs territory, any other authorised railway undertaking which is established in a Member State and on whose behalf the box 58b is filled in by a railway undertaking of a third country.

2.   The holder of that procedure renders himself responsible for the implicit statement that the successive or substitute railway undertakings involved in the use of the paper-based Union transit operation also meet the requirements of the paper-based Union transit procedure for goods carried by rail.

Article 32

Obligations of the authorised railway undertaking

1.   The goods are successively taken over and carried by different authorised railway undertakings on the national scale and the authorised railway undertakings involved shall declare themselves jointly liable to the customs authority for any potential customs debt.

2.   Notwithstanding the holder of the procedure's obligations, as referred to in Article 233(1) and (2) of the Code, other authorised railway undertakings which take over the goods during the transport operation and which are indicated in box 57 of the CIM consignment note shall also be responsible for the proper application of the use of the paper-based Union transit procedure for goods carried by rail.

3.   The railway undertakings in cooperation with each other shall operate a commonly-agreed system to check and investigate irregularities of their movement of goods, and be responsible for the following:

(a)

for the separate settlement of transport costs on the basis of information to be held available for each Union transit operation for goods carried by rail and for each month for the independent authorised railway undertakings concerned in each Member State;

(b)

for the breakdown of transport costs for each Member State whose territory the goods enter during the use of Union transit operation for goods carried by rail; and

(c)

for the payment of the respective share of the costs incurred by each of the cooperating authorised railway undertakings.

Article 33

Formalities at the customs office of departure

1.   Where the goods are placed under the paper-based Union transit procedure for goods carried by rail and the Union transit operation starts and is to end within the customs territory of the Union, the goods and the CIM consignment note shall be presented at the customs office of departure.

2.   The customs office of departure shall clearly enter in the box reserved for customs on sheets 1, 2 and 3 of the CIM consignment note:

(a)

the code ‘T1’, where goods move under the external Union transit procedure in accordance with Articles 226(1) and 226(2) of the Code;

(b)

the code ‘T2’, where goods, move under the internal Union transit procedure in accordance with Article 227(1) of the Code; or

(c)

the code ‘T2F’, in a case referred to in Article 188 of Delegated Regulation (EU) 2015/2446.

The codes ‘T2’ and ‘T2F’ shall be authenticated by the stamp of the customs office of departure.

3.   All copies of the CIM consignment note shall be returned to the person concerned.

4.   The authorised railway undertaking shall ensure that the goods transported under the paper-based Union transit procedure for goods carried by rail are identified by labels bearing a pictogram, a specimen of which is shown in Annex 10. The labels shall be affixed to or directly printed on the CIM consignment note and to the relevant railway wagon in the case of a full load, or, in other cases, to the individual package or packages. The labels may be replaced by a stamp reproducing the pictogram shown in Annex 10.

5.   Where the transport operation starts outside the customs territory of the Union and is to end within that territory, the customs office competent for the border station through which the goods enter the customs territory of the Union shall act as the customs office of departure.

No formalities need be carried out at the customs office of departure.

Article 34

Loading lists

1.   In case of a CIM consignment note containing more than one wagon or container, loading lists, provided in the form set out in Annex 11, may be used.

2.   The loading lists shall include the wagon number to which the CIM consignment notes refers, or, where appropriate, the container number containing the goods.

3.   In the case of transport operations starting within the customs territory of the Union comprising both goods moving under the external Union transit procedure and goods moving under the internal Union transit procedure, separate loading lists shall be made out.

The serial numbers of the loading lists relating to each of the two categories of goods shall be entered in the box reserved for the description of goods on the CIM consignment note.

4.   The loading lists accompanying the CIM consignment note shall form an integral part thereof and shall have the same legal effects.

5.   The original of the loading lists shall be authenticated by the stamp of the station of dispatch.

Article 35

Formalities at the customs office of transit

Where the paper-based Union transit procedure for goods carried by rail applies, no formalities need to be carried out at the customs office of transit.

Article 36

Formalities at the customs office of destination

1.   Where the goods placed under the paper-based Union transit procedure for goods carried by rail arrive at the customs office of destination, the following shall be presented by the authorised railway undertaking at that customs office:

(a)

the goods;

(b)

sheets 2 and 3 of the CIM consignment note.

The customs office of destination shall return sheet 2 of the CIM consignment note to the authorised railway undertaking after stamping it and shall retain sheet 3 of the CIM consignment note.

2.   The customs office competent for the station of destination shall act as the customs office of destination.

However, if the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office competent for that station shall act as the customs office of destination. That customs office shall stamp sheets 2 and 3 of the CIM consignment note and the supplementary copy of sheet 3 of the CIM consignment note presented by the authorised railway undertaking, and endorse them with one of the following indications:

Cleared;

Dédouané;

Verzollt;

Sdoganato;

Vrijgemaakt;

Toldbehandlet;

Εκτελωνισμένο;

Despachado de aduana;

Desalfandegado;

Tulliselvitetty;

Tullklarerat;

Propuštěno;

Lõpetatud;

Nomuitots;

Išleista;

Vámkezelve;

Mgħoddija;

Odprawiony;

Ocarinjeno;

Prepustené;

Оформено; or

Vămuit.

That customs office shall, without delay, return sheets 2 and 3 of the CIM consignment note to the authorised railway undertaking after having stamped them and retain the supplementary copy of sheet 3 of the CIM consignment note.

3.   The procedure referred to in paragraph 2 of this Article shall not apply to products subject to excise duties as defined in Article 1(1) of Council Directive 2008/118/EC (6) of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC.

4.   In the case referred to in paragraph 2 of this Article, the competent customs authority of the Member State of destination may request an a posteriori verification of the endorsements made by the competent customs authority for the intermediate station on sheets 2 and 3 of the CIM consignment note.

5.   Article 33(1), (2) and (3) shall apply to the use of the paper-based Union transit procedure for the goods carried by rail when the transport operation starts within the customs territory of the Union and is to end outside that territory.

The customs office competent for the border station through which the goods under the paper-based Union transit procedure for goods carried by rail leave the customs territory of the Union shall act as the customs office of destination. No formalities need to be carried out at the customs office of destination.

Article 37

Modification of the contract of carriage

Where the contract of carriage is modified so that:

(a)

a transport operation which was to end outside the customs territory of the Union ends within it, or

(b)

a transport operation which was to end within the customs territory of the Union ends outside it,

the authorised railway undertakings shall not perform the modified contract without the prior agreement of the customs office of departure.

In all other cases, the authorised railway undertakings may perform the modified contract; it shall inform the customs office of departure of the modification made without delay.

Article 38

Paper-based Union transit procedure for goods carried by rail where the transport starts and ends outside the customs territory of the Union

Where the paper-based Union transit procedure for goods carried by rail applies and the transport starts and is to end outside the customs territory of the Union, the customs offices which are to act as the customs office of departure and the customs office of destination shall be those referred to in Articles 33(5) and 36(5), respectively.

No formalities need to be carried out at the customs offices of departure or destination.

Article 39

Internal transit procedure

1.   Where the provisions of the Convention on a common transit procedure apply and the Union goods are transported through one or more common transit countries, the goods shall be placed under the internal Union transit procedure for the whole of the journey from the station of departure in the customs territory of the Union to the station of destination in the customs territory of the Union, in accordance with arrangements determined by each Member State, without presentation of the CIM consignment note and of the goods at the customs office of departure, and without affixing or printing the labels referred to in Article 33(4).

No formalities need to be carried out at the customs office of destination.

2.   When Union goods are transported by rail from a point in a Member State to a point in another Member State through one or more territories of a third country other than a common transit country, the internal Union transit procedure shall apply. In this case the provisions of paragraph 1 shall apply mutatis mutandis.

3.   In the case referred to in paragraph 2 of this Article, the paper-based Union transit procedure for goods carried by rail shall be suspended in the territory of a third country.

Article 40

External transit procedure

In the cases referred to in Articles 33(5) and 38, the goods are placed under the external Union transit procedure unless the customs status of Union goods is established in accordance with Articles 153, 154 and 155 of the Code.

Article 41

Accounting offices of authorised railway undertakings and customs control

1.   The authorised railway undertakings shall keep the records at their accounting offices and use the commonly agreed system implemented at those offices in order to investigate irregularities.

2.   The customs authority of the Member State where the authorised railway undertaking is established shall have access to the data in the accounting office of that undertaking.

3.   For the purposes of the customs control, the authorised railway undertaking shall, in the country of destination, make all the CIM consignment notes used as a transit declaration for the use of the paper-based Union transit procedure for goods carried by rail available to the customs authority in the Member State of destination, in accordance with any provisions defined by mutual agreement with this authority.

Article 42

Use of Union transit procedure

1.   Where the Union transit procedure applies, Articles 25 and 29 to 45 shall not preclude the use of the procedure laid down in Articles 188, 189 and 190 of Delegated Regulation (EU) 2015/2446 and Articles 291 to 312 and Annex 72-04 point 19 of Implementing Regulation (EU) 2015/2447, Articles 33(4) and 41 of this Regulation shall apply nonetheless.

2.   In the cases referred to in paragraph 1, a reference to the MRN of the transit declaration shall be clearly entered in the box reserved for particulars of accompanying documents at the time when the CIM consignment note is made out.

3.   In addition, sheet 2 of the CIM consignment note shall be authenticated by the railway undertaking competent for the last railway station involved in the Union transit operation. This undertaking shall authenticate the document after ascertaining that transport of the goods is covered by the Union transit declaration.

Article 43

Authorised consignor

Where presentation of the CIM consignment note as a transit declaration and of the goods at the customs office of departure is not required in respect of the goods which are to be placed by an authorised consignor under the paper-based Union transit procedure for goods carried by rail, the customs office of departure shall take necessary measures to ensure that sheets 1, 2 and 3 of the CIM consignment note bear the code ‘T1’, ‘T2’ or ‘T2F’ accordingly.

Article 44

Authorised consignee

Where the goods arrive at the place of an authorised consignee as referred to in Article 233(4)(b) of the Code, the customs authorities may provide that, by way of derogation from Article 315 of Implementing Regulation (EU) 2015/2447, sheets 2 and 3 of the CIM consignment note shall be delivered directly by the authorised railway undertaking or by the transport undertaking to the customs office of destination.

Article 45

Use of other paper-based Union transit procedure for goods carried by rail

Provided that the implementation of the Union measures applying to goods placed under the Union transit procedure is guaranteed:

(a)

Member States have the right to continue applying other paper-based Union transit procedures for goods carried by rail already established by bi-lateral or multilateral arrangements between themselves; and

(b)

each Member State has the right to continue applying other paper-based Union transit procedures for goods carried by rail for the goods not required to be moved to the territory of another Member State.

Article 46

A manifest as a transit declaration for the use of the paper-based Union transit procedure for goods carried by air

1.   An airline company may be authorised to use the goods manifest as a transit declaration where it corresponds in substance to the form set out in Appendix 3 of Annex 9 to the Convention on International Civil Aviation, done in Chicago on 7 December 1944.

2.   The authorisation referred to in Article 26 shall indicate the form of the manifest and the airports of departure and destination for Union transit operations. The airline company authorised in accordance with Article 26 shall send an authenticated copy of that authorisation to the competent customs authorities of each of the airports concerned.

3.   Where a transport operation involves goods which move under the external Union transit procedure in accordance with Article 226 of the Code or goods which move in accordance with Article 188 of Delegated Regulation (EU) 2015/2446, those goods shall be listed on separate manifests.

Article 47

Formalities to be carried out by the airline company

1.   The airline company shall enter the following information into a manifest:

(a)

the code ‘T1’ where the goods move under the external Union transit procedure in accordance with Article 226 of the Code;

(b)

the code ‘T2F’ in a case referred to in Article 188 of Delegated Regulation (EU) 2015/2446;

(c)

the name of the airline company transporting the goods;

(d)

the flight number;

(e)

the date of the flight;

(f)

the airport of departure and the airport of destination.

2.   In addition to information requested in paragraph 1 the airline company shall for each consignment enter into that manifest the following information:

(a)

the number of the air waybill;

(b)

the number of packages;

(c)

the trade description of the goods including all the details necessary for their identification;

(d)

the gross mass.

3.   Where goods are grouped, their description in the manifest shall be replaced, where appropriate, by the entry ‘Consolidation’, which may be abbreviated. In that case the air waybills for consignments on the manifest shall contain the trade description of the goods including all the details necessary for their identification. These air waybills shall be attached to the manifest.

4.   The airline company shall date and sign the manifest.

5.   At least two copies of the manifest shall be presented to the competent customs authorities at the airport of departure, which shall retain one copy.

6.   A copy of the manifest shall be presented to the competent customs authorities at the airport of destination.

Article 48

Verification of a list of manifests used as a paper-based transit declaration for goods carried by air

1.   Once a month, the competent customs authorities at each airport of destination shall authenticate a list of manifests drawn up by the airline companies which were presented to those authorities during the previous month and shall transmit it to the customs authorities at each airport of departure.

2.   That list shall include the following information for each manifest:

(a)

the number of the manifest;

(b)

the code identifying the manifest as a transit declaration in accordance with Article 47(1)(a) and (b);

(c)

the name of the airline company which transported the goods;

(d)

the flight number; and

(e)

the date of the flight.

3.   The authorisation as referred to in Article 26 may also provide that the airline companies themselves may transmit the list referred to in paragraph 1 to the competent customs authorities of each airport of departure.

4.   In the event of irregularities found in connection with the information on the manifests appearing on the list, the competent customs authorities of the airport of destination shall inform the competent customs authorities of the airport of departure and the competent customs authority which granted the authorisation, referring in particular to the air waybills for the goods in question.

Article 49

A manifest as a transit declaration for the use of the paper-based transit procedure for goods carried by sea

1.   A shipping company authorised in accordance with Article 26 shall use the goods manifest as a transit declaration in the form set out in the authorisation.

2.   The authorisation shall indicate the ports of departure and destination for the Union transit operations. The shipping company authorised in accordance with Article 26 shall send an authenticated copy of the authorisation to the customs authorities of each of the ports concerned.

3.   Where a transport operation involves goods which move under the external Union transit procedure in accordance with Article 226 of the Code or goods which move in accordance with Article 188 of Delegated Regulation (EU) 2015/2446, those goods shall be listed on separate manifests.

Article 50

Formalities to be carried out by the shipping company

1.   The shipping company shall enter the following information into a manifest:

(a)

the code ‘T1’ where the goods move under the external Union transit procedure in accordance with Article 226 of the Code;

(b)

the code ‘T2F’ in a case referred to in Article 188 of Delegated Regulation (EU) 2015/2446;

(c)

the name and full address of the shipping company transporting the goods;

(d)

the identity of the vessel;

(e)

the port of departure;

(f)

the port of destination;

(g)

the date of the maritime transport operation.

2.   In addition to the information requested in paragraph 1, the shipping company shall for each consignment enter into that manifest the following information:

(a)

the number of the bill of lading;

(b)

the number, kind, markings and identification numbers of the packages;

(c)

the trade description of the goods including all the details necessary for their identification;

(d)

the gross mass;

(e)

where appropriate, the identifying numbers of containers.

3.   The shipping company shall date and sign the manifest.

4.   At least two copies of the manifest shall be presented to the competent customs authorities at the port of departure, which shall retain one copy.

5.   A copy of the manifest shall be presented to the competent customs authorities at the port of destination.

Article 51

Verification of a list of manifests used as a paper-based transit declaration for goods carried by sea

1.   Once a month, the competent customs authorities at each port of destination shall authenticate a list of manifests drawn up by the shipping companies which were presented to those authorities during the previous month and shall transmit it to the competent customs authorities at each port of departure.

2.   That list shall include the following information for each manifest:

(a)

the number of the manifest;

(b)

the code identifying the manifest as a transit declaration in accordance with Article 50(1)(a) and (b);

(c)

the name of the shipping company which transported the goods; and

(d)

the date of the maritime transport operation.

3.   The authorisation as referred to in Article 26 may also provide that the shipping companies themselves may transmit that list referred to in paragraph 1 to the competent customs authorities of each port of departure.

4.   In the event of irregularities found in connection with the information on the manifests appearing on the list, the competent customs authorities of the port of destination shall inform the competent customs authorities of the port of departure and the authority which granted the authorisation, referring in particular to the bills of lading for the goods in question.

Article 52

An electronic manifest as a transit declaration for the use of the Union transit procedure for goods carried by air

1.   The airline company shall transmit the manifest drawn up at the airport of departure to the airport of destination using an electronic system allowing for the exchange of information.

2.   The airline company shall enter one of the following codes next to the relevant items in the manifest:

(a)

‘T1’ where the goods move under the external Union transit procedure in accordance with Article 226 of the Code;

(b)

‘T2F’ in a case referred to in Article 188 of Delegated Regulation (EU) 2015/2446;

(c)

‘TD’ for goods already moving under a Union transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the airline company shall also enter the code ‘TD’ in the corresponding airway bill as well as a reference for the procedure used, the number and date of the transit declaration or transfer document and the name of the issuing office;

(d)

‘C’ for Union goods not moving under a Union transit procedure;

(e)

‘X’ for Union goods to be exported, not moving under a Union transit procedure.

3.   The manifest shall also include the information referred to in Article 47(1)(c) to (f) and (2).

4.   The Union transit procedure shall be deemed to be ended when the manifest transmitted by an electronic system allowing for the exchange of information is available to the competent customs authorities of the airport of destination and the goods have been presented to them.

5.   The records kept by the airline company in accordance with Article 29(1)(b) shall contain at least the information referred to in paragraphs 2 and 3.

Where necessary, the competent customs authorities at the airport of destination shall transmit to the competent customs authorities at the airport of departure, for verification, the relevant details of manifests received by an electronic system allowing for the exchange of information.

6.   The airline company shall notify the competent customs authorities of all offences and irregularities.

7.   The competent customs authorities at the airport of destination shall notify the competent customs authorities at the airport of departure and the competent customs authority which issued the authorisation of all offences and irregularities at the earliest opportunity.

Article 53

An electronic manifest as a transit declaration for the use of the Union transit procedure for goods carried by sea

1.   The shipping company shall transmit the manifest drawn up at the port of departure to the port of destination using an electronic system allowing for the exchange of information.

2.   The shipping company may use a single manifest for all goods transported. In that case, it shall enter one of the following codes next to the relevant items in the manifest:

(a)

‘T1’ where the goods move under the external Union transit procedure in accordance with Article 226 of the Code;

(b)

‘T2F’ in a case referred to in Article 188 of Delegated Regulation (EU) 2015/2446;

(c)

‘TD’ for goods already moving under a Union transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the shipping company shall also enter the code ‘TD’ in the corresponding bill of lading or other appropriate commercial document as well as a reference for the procedure used, the number and date of the transit declaration or transfer document and the name of the issuing office;

(d)

‘C’ for Union goods not moving under a Union transit procedure;

(e)

‘X’ for Union goods to be exported, not moving under a Union transit procedure.

3.   The manifest shall also include the information provided for in Article 50(1)(c) to (g) and (2).

4.   The Union transit procedure shall be deemed to be ended when the manifest transmitted by electronic system allowing for the exchange of information is available to the competent customs authorities of the port of destination and the goods are presented to them.

5.   The records kept by the shipping company in accordance with Article 29(1)(b) shall contain at least the information referred to in paragraphs 2 and 3.

Where necessary, the competent customs authorities at the port of destination shall transmit to the competent customs authorities at the port of departure, for verification, the relevant details of manifests received by an electronic system allowing for the exchange of information.

6.   The shipping company shall notify the competent customs authority of all offences and irregularities.

The competent customs authorities at the port of destination shall notify the competent customs authorities at the port of departure and the competent customs authority which issued the authorisation of all offences and irregularities at the earliest opportunity.

CHAPTER 7

GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION

Article 54

Exit of goods

Until the dates of deployment of the UCC AES referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may allow for means other than electronic data-processing techniques to be used for the exchange and storage of information pertaining to the exit of goods out of the customs territory of the Union.

CHAPTER 8

FINAL PROVISIONS

Article 55

Amendments to Delegated Regulation (EU) 2015/2446

Delegated Regulation (EU) 2015/2446 is amended as follows:

(1)

in Article 2, the following paragraphs are added:

‘3.   By way of derogation from paragraph 1 of this Article, until the date of deployment of the first phase of the upgrading of the binding tariff information (“BTI”) system and the Surveillance 2 system referred to in the Annex to Implementing Decision 2014/255/EU, column 1a of Annex A of this Regulation shall not apply and the respective data requirements set out in Annexes 2 to 5 to Commission Delegated Regulation (EU) 2016/341 (*) shall apply.

By way of derogation from paragraph 1 of this Article, until the date of the upgrading of the AEO system referred to in the Annex to Implementing Decision 2014/255/EU, column 2 of Annex A of this Regulation shall not apply and the respective data requirements set out in Annexes 6 and 7 to Delegated Regulation (EU) 2016/341 shall apply.

4.   By way of derogation from paragraph 2 of this Article, for the IT systems listed in Annex 1 to Delegated Regulation (EU) 2016/341, until the respective dates of deployment or the upgrading of the relevant IT systems referred to in the Annex to Implementing Decision 2014/255/EU, the common data requirements set out in Annex B of this Regulation shall not apply.

For the IT systems listed in Annex 1 to Delegated Regulation (EU) 2016/341, until the respective dates of deployment or the upgrading of the relevant IT systems referred to in the Annex to Implementing Decision 2014/255/EU, the exchange and storage of information required for declarations, notifications and proof of customs status shall be subject to the data requirements set out in Annex 9 to Delegated Regulation (EU) 2016/341.

Where the data requirements for the exchange and storage of information required for declarations, notifications and proof of customs status are not set out in Annex 9 to Delegated Regulation (EU) 2016/341, Member States shall ensure that the respective data requirements are such as to warrant that the provisions governing those declarations, notifications and proof of customs status can be applied.

5.   Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, customs authorities may decide that appropriate alternative data requirements to those laid down in Annex A of this Regulation are to apply in respect of the following applications and authorisations:

(a)

Applications and authorisations relating to the simplification for the determination of amounts being part of the customs value of the goods;

(b)

Applications and authorisations relating to comprehensive guarantees;

(c)

Applications and authorisations for deferred payment;

(d)

Applications and authorisations for the operation of temporary storage facilities as referred to in Article 148 of the Code;

(e)

Applications and authorisations for regular shipping services;

(f)

Applications and authorisations for authorised issuer;

(g)

Applications and authorisations for the status of authorised weigher of bananas;

(h)

Applications and authorisations for self-assessment;

(i)

Applications and authorisations for the status of authorised consignee for TIR operations;

(j)

Applications and authorisations for the status of authorised consignor for Union transit;

(k)

Applications and authorisations for the status of authorised consignee for Union transit;

(l)

Applications and authorisations for the use of seals of a special type;

(m)

Applications and authorisations for the use of a transit declaration with reduced dataset;

(n)

Applications and authorisations for the use of an electronic transport document as customs declaration.

6.   Where a Member State decides in accordance with paragraph 5 that alternative data requirements are to apply, it shall ensure that those alternative data requirements allow the Member State to verify that the conditions for granting the authorisation concerned are fulfilled, and that they include at least the following requirements:

(a)

The identification of the applicant/holder of the authorisation (data element 3/2 Applicant/Holder of the authorisation or decision identification or, where lacking a valid EORI number of the applicant, data element 3/1 Applicant/Holder of the authorisation or decision);

(b)

The type of application or authorisation (data element 1/1 Application/Decision code type);

(c)

The use of the authorisation in one or more Member States (data element 1/4 Geographical validity — Union), where applicable.

7.   Until the date of deployment of the UCC Customs Decisions system, customs authorities may allow that the data requirements for applications and authorisations set out in Annex 12 to Delegated Regulation (EU) 2016/341 shall apply instead of the data requirements laid down in Annex A to this Regulation for the following procedures:

(a)

Applications and authorisations for the use of simplified declaration;

(b)

Applications and authorisations for centralised clearance;

(c)

Applications and authorisations for entry of data in the declarant's records;

(d)

Applications and authorisations for the use of inward processing;

(e)

Applications and authorisations for the use of outward processing;

(f)

Applications and authorisations for the use of end use;

(g)

Applications and authorisations for the use of temporary admission;

(h)

Applications and authorisations for the operation of storage facilities for customs warehousing;

8.   Notwithstanding paragraph 7, until the dates of deployment of the UCC Automated Export System (AES) or of the upgrading of the National Import Systems, where an application for an authorisation is based on a customs declaration in accordance with Article 163(1) of this Regulation, the customs declaration shall also contain the following data:

(a)

Data requirements common to all procedures:

Nature of the processing or use of the goods;

Technical descriptions of the goods and/or processed products and means of identifying them;

Estimated period for discharge;

Proposed office of discharge (not for end-use); and

Place of processing or use.

(b)

Specific data requirements for inward processing:

Codes of economic conditions referred to in the Appendix to Annex 12 of Delegated Regulation (EU) 2016/341;

Estimated rate of yield or method by which that rate is to be determined; and

Whether the calculation of the amount of import duty should be made in accordance with Article 86(3) of the Code (indicate ‘yes’ or ‘no’).

(*)  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).’;"

(2)

in Article 3, the following paragraphs are added:

‘By way of derogation from the first paragraph, until the date of the upgrading of the EORI system provided for in the Annex to Implementing Decision 2014/255/EU, the common data requirements set out in Annex 12-01 shall not apply.

Until the date of the upgrading of the EORI system, Member States shall collect and store the following data as set out in Annex 9, Appendix E to Delegated Regulation (EU) 2016/341, which shall constitute the EORI record:

(a)

data listed in points 1 to 4 of Annex 9, Appendix E to Delegated Regulation (EU) 2016/341;

(b)

where required by national systems, the data listed in points 5 to 12 of the Annex 9, Appendix E to Delegated Regulation (EU) 2016/341.

Member States shall upload the data collected in accordance with the third paragraph of this Article on a regular basis to the EORI system.

By way of derogation from the second and third paragraph of this Article, it shall be optional for Member States to collect the data element listed in Title I, Chapter 3, Point 4 to Annex 12-01. Where that element is collected by Member States, it shall be uploaded to the EORI system as soon as possible after the upgrading of that system.’;

(3)

in Article 104, the following paragraphs are added:

‘3.   Until the dates of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, paragraph 2 of this Article shall not apply and the lodging of an entry summary declaration shall be waived in respect of goods in postal consignments;

4.   Until the date of upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, the lodging of an entry summary declaration shall be waived in respect of goods in a consignment, the intrinsic value of which does not exceed EUR 22, provided that the customs authorities accept, with the agreement of the economic operator, to carry out a risk analysis using the information contained in, or provided by, the system used by the economic operator.’;

(4)

in Article 106, the following paragraph is added:

‘3.   By way of derogation from paragraphs 1 and 2 of this Article, until the date of upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, the entry summary declaration shall be lodged within the following time-limits:

(a)

for flights with a duration of less than four hours, at the latest by the time of the actual departure of the aircraft; and

(b)

for flights with a duration of four hours or more, at the latest four hours before the arrival of the aircraft at the first airport in the customs territory of the Union.’;

(5)

in Article 112, the following paragraph is added:

‘3.   Until the dates of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, paragraphs 1 and 2 of this Article shall not apply.’;

(6)

in Article 113, the following paragraph is added:

‘4.   Until the dates of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, paragraphs 1 to 3 of this Article shall not apply.’;

(7)

the following Article 122a is inserted:

‘Article 122a

RSS information and communications system

(Article 155(2) of the Code)

1.   Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, the Commission and the customs authorities of the Member States shall, using an electronic regular shipping services information and communication system, store and have access to the following information:

(a)

the data of the applications;

(b)

the regular shipping service authorisations and, where applicable, their amendment or revocation;

(c)

the names of the ports of call and the names of the vessels assigned to the service;

(d)

all other relevant information.

2.   The customs authorities of the Member State to whom the application has been made shall notify the customs authorities of the other Member States concerned by the shipping service through the electronic regular shipping services information and communication system referred to in paragraph 1.

3.   If the customs authorities notified refuse the application it shall be communicated through the electronic regular shipping service information and communication system referred to in paragraph 1.

4.   The electronic regular shipping service information and communication system referred to in paragraph 1 shall be used to store the authorisation and to notify the customs authorities of the Member States concerned by the shipping service that the authorisation was issued.

5.   Where an authorisation is revoked by the customs authority to whom the application has been made or at the request of the shipping company, that customs authority shall notify the revocation to the customs authorities of the Member States concerned by the shipping service using the electronic regular shipping services information and communication system referred to in paragraph 1.’;

(8)

in Article 124, the following paragraph is added:

‘Until the date of deployment of the UCC Proof of Union Status (PoUS) system referred to in the Annex to Implementing Decision 2014/255/EU, the first paragraph of this Article shall not apply.’;

(9)

the following Article 124a is inserted:

‘Article 124a

Proof of the customs status of Union goods by means of a ‘T2L’ or ‘T2LF’ document

(Article 6(3)(a) of the Code)

Until the deployment of the PoUS system referred to in the Annex to the Implementing Decision 2014/255/EU and when a paper ‘T2L’ or ‘T2LF’ document is used, the following applies:

(a)

The person concerned shall enter ‘T2L’ or ‘T2LF’ in the right-hand subdivision of box 1 of the form and ‘T2Lbis’ or ‘T2LFbis’ in the right-hand subdivision of box 1 of any continuation sheets used.

(b)

The customs authorities may authorise any persons to use loading lists which do not comply with all the requirements, where those persons:

are established in the Union;

regularly issue the proof of the customs status of Union goods, or whose customs authorities know that they can meet the legal obligations for the use of those proofs;

have not committed any serious or repeated offences against customs or tax legislation.

(c)

The authorisations referred to in point (b) shall be granted only where:

the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and

the person concerned keeps records which enable the customs authorities to carry out effective controls.

(d)

A ‘T2L’ or ‘T2LF’ document shall be drawn up in a single original.

(e)

In case of endorsement by customs it shall comprise the following, which should, as far as possible, appear in box ‘C’. Office of departure':

in the case of ‘T2L’ or ‘T2LF’ documents, the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required;

in the case of continuation sheets or loading lists, the number appearing on the ‘T2L’ or ‘T2LF’ document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.

The documents shall be returned to the person concerned.’;

(10)

in Article 126, the following paragraph is added:

‘3.   Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, in case of endorsement by customs the endorsement shall include the name and stamp of the competent customs office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration where such a declaration is required.’;

(11)

the following Article 126a is inserted:

‘Article 126a

Proof of the customs status of Union goods by production of a shipping company's manifest

(Article 6(3)(a) of the Code)

1.   Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the shipping company's manifest shall include at least the following information:

(a)

the name and full address of the shipping company;

(b)

the name of the vessel;

(c)

the place and date of loading;

(d)

the place of unloading.

The manifest shall further include, for each consignment:

(e)

the reference for the bill of lading or other commercial document;

(f)

the number, description, marks and reference numbers of the packages;

(g)

the normal trade description of the goods including sufficient detail to permit their identification;

(h)

the gross mass in kilograms;

(i)

the container identification numbers, where applicable; and

(j)

the following entries for the status of the goods:

the letter ‘C’ (equivalent to ‘T2L’) for goods whose customs status of Union goods can be demonstrated,

the letter ‘F’ (equivalent to ‘T2LF’) for goods whose customs status of Union goods can be demonstrated, consigned to or originating in a part of the customs territory of the Union where the provisions of Directive 2006/112/EC do not apply,

the letter ‘N’ for all other goods.

2.   In case of endorsement by customs the shipping company's manifest shall include the name and stamp of the competent customs office, the signature of an official at that office and the date of endorsement.’;

(12)

Article 128 is amended as follows

(a)

the title is replaced by the following:

‘Facilitation for issuing a means of proof by an authorised issuer’

(b)

paragraph 2 is replaced by the following:

‘2.   Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities of any Member State may authorise any person, established in the customs territory of the Union, who applies to be authorised to establish the customs status of Union goods by means of an invoice or a transport document relating to goods having the customs status of Union goods which value exceeds EUR 15 000, of a ‘T2L’ or a ‘T2LF’ document or of a shipping company's manifest, to use such documents without having to present them for endorsement to the competent customs office.’

(c)

the following paragraphs are added:

‘3.   The authorisations referred to in paragraphs 1 and 2 shall be issued by the competent customs office at the request of the person concerned.

4.   The authorisation referred to in paragraph 2 shall be granted only where

(a)

the person concerned has not committed any serious or repeated offences against customs or tax legislation;

(b)

the competent customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned;

(c)

the person concerned keeps records which enable the customs authorities to carry out effective controls; and

(d)

the person concerned regularly issues the proof of the customs status of Union goods, or whose competent customs authorities know that he can meet the legal obligations for the use of those proofs.

5.   Where the person concerned has been granted the status of AEO in accordance with Article 38 of the Code, the conditions listed under paragraph 4(a) to (c) of this Article are deemed to be fullfilled.’;

(13)

the following Articles 129a to Article 129d are inserted:

‘Article 129a

Formalities when issuing a ‘T2L’ or ‘T2LF’ document, an invoice or transport document by an authorised issuer

(Article 6(3)(a) of the Code)

1.   Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the authorised issuer shall make a copy of each ‘T2L’ or ‘T2LF’ document issued. The customs authorities shall specify the conditions under which the copy shall be presented for purposes of control and retained for at least three years.

2.   The authorisation referred to in Article 128(2) shall specify, in particular:

(a)

the customs office assigned responsibility for pre-authenticating the ‘T2L’ or ‘T2LF’ forms used for drawing up the documents concerned, for the purposes of Article 129b(1);

(b)

the manner in which the authorised issuer shall establish that the forms have been properly used;

(c)

the excluded categories or movements of goods;

(d)

the period within which and the manner in which the authorised issuer shall notify the competent customs office in order to enable it to carry out any necessary controls before departure of the goods.

(e)

that the front of the commercial documents concerned or box ‘C’. Office of departure' on the front of the forms used for the purposes of compiling the ‘T2L’ or ‘T2LF’ document and, where appropriate, the continuation sheets, shall be stamped in advance with the stamp of the customs office referred to in paragraph 2(a) and signed by an official of that office; or

(i)

stamped in advance with the stamp of the customs office referred to in paragraph2(a) and signed by an official of that office; or

(ii)

stamped by the authorised issuer with a special stamp. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose. Boxes 1 and 2 and 4 to 6 of the special stamp have to be completed with the following information:

Coat of arms or any other signs or letter characterising the country;

Competent customs office;

Date;

Authorised issuer; and

Authorisation number.

(f)

Not later than on consignment of the goods, the authorised issuer shall complete and sign the form. He shall also enter in box ‘D’. Control by ‘office of departure’ of the ‘T2L’ or ‘T2LF’ document, or in a clearly identifiable space on the commercial document used, the name of the competent customs office, the date of completion of the document, and one of the following endorsements:

Expedidor autorizado

Godkendt afsender

Zugelassener Versender

Εγκεκριμένος αποστολέας

Authorised consignor

Expéditeur agréé

Speditore autorizzato

Toegelaten afzender

Expedidor autorizado

Hyväksytty lähettäjä

Godkänd avsändare

Schválený odesílatel

Volitatud kaubasaatja

Atzītais nosūtītājs

Įgaliotas siuntėjas

Engedélyezett feladó

Awtorizzat li jibgħat

Upoważniony nadawca

Pooblaščeni pošiljatelj

Schválený odosielateľ

Одобрен изпращач

Expeditor agreat

Article 129b

Facilitations for an authorised issuer

(Article 6(3)(a) of the Code)

1.   Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the authorised issuer may be authorised not to sign ‘T2L’ or ‘T2LF’ documents or commercial documents used bearing the special stamp referred to in Article 129a(2)(e)(ii) which are drawn up by an electronic or automatic data processing system. Such authorisation shall be subject to the condition that the authorised issuer has previously given those authorities a written undertaking acknowledging his liability for the legal consequences arising from all ‘T2L’ or ‘T2LF’ documents or commercial documents issued bearing the special stamp.

2.   T2L or ‘T2LF’ documents or commercial documents drawn up in accordance with paragraph 1 shall contain in place of the authorised issuer's signature one of the following endorsements:

Dispensa de firma

Fritaget for underskrift

Freistellung von der Unterschriftsleistung

Δεν απαιτείται υπογραφή

Signature waived

Dispense de signature

Dispensa dalla firma

Van ondertekening vrijgesteld

Dispensada a assinatura

Vapautettu allekirjoituksesta

Befriad från underskrift

Podpis se nevyžaduje

Allkirjanõudest loobutud

Derīgs bez paraksta

Leista nepasirašyti

Aláírás alól mentesítve

Firma mhux meħtieġa

Zwolniony ze składania podpisu

Opustitev podpisa

Oslobodenie od podpisu

Освободен от подпис

Dispensă de semnătură

Oslobođeno potpisa.

Article 129c

Authorisation to draw up the shipping company's manifest after departure

(Article 153(2) of the Code)

Until the date of deployment of the PoUS system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities of the Member States may authorise shipping companies not to draw up the shipping company's manifest referred to in Article 199(2) of Implementing Regulation (EU) 2015/2447 serving to demonstrate the customs status of Union goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination.

Article 129d

Conditions to be authorised to draw up the shipping company's manifest after departure

(Article 153(2) of the Code)

1.   Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, the authorisation not to draw up the shipping company's manifest serving to demonstrate the customs status of Union goods until, at the latest, the day after the departure of the vessel and, in any case, before its arrival at the port of destination, shall be granted only to international shipping companies which fulfil the following conditions:

(a)

they are established in the Union;

(b)

they regularly issue the proof of the customs status of Union goods, or whose customs authorities know that they can meet the legal obligations for the use of those proofs;

(c)

they have not committed any serious or repeated offences against customs or tax legislation;

(d)

they use electronic data interchange systems to transmit information between the ports of departure and destination in the customs territory of the Union;

(e)

they operate a significant number of voyages between the Member States on recognised routes.

2.   The authorisations referred to in paragraph 1 shall be granted only where:

(a)

the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and

(b)

the persons concerned keep records which enable the customs authorities to carry out effective controls.

3.   Where the person concerned holds an AEO certificate referred to in Article 38(2)a of the Code, the requirements set out in paragraph 1(c) and 2(b) of this Article shall be deemed to be met.

4.   On receipt of an application, the customs authorities of the Member State where the shipping company is established shall notify the other Member States in whose respective territories the ports of departure and intended destination are situated of that application.

If no objection is received within 60 days of the date of notification, the customs authorities shall authorise use of the simplified procedure described in in Article 129 c.

This authorisation shall be valid in the Member States concerned and shall apply only to transport operations between the ports to which it refers.

5.   The simplification shall be operated as follows:

(a)

the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination;

(b)

the shipping company shall enter in the manifest the information indicated in Article 126a;

(c)

the manifest transmitted by electronic data exchange (data exchange manifest) shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest;

(d)

the data exchange manifest shall be presented to the customs authorities at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest.

6.   The following notifications shall be made:

(a)

the shipping company shall notify all offences and irregularities to the customs authorities;

(b)

the customs authorities at the port of destination shall notify the customs authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.’;

(14)

in Article 138, the following paragraph is added:

‘However, the dates of the upgrading of the National Import Systems for the Member State where the goods are deemed to be declared, as referred to in the Annex to Implementing Decision 2014/255/EU, the following shall apply:

(a)

point (f) of the first paragraph shall only apply where the goods in question also benefit from relief from other charges, and

(b)

goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation in accordance with Article 141.’;

(15)

in Article 141, the following paragraph is added:

‘5.   Until the dates of the upgrading of the National Import Systems for the Member State where the goods are deemed to be declared, as referred to in the Annex to Implementing Decision 2014/255/EU, goods the intrinsic value of which does not exceed EUR 22 shall be deemed to be declared for release for free circulation by their presentation to customs pursuant to Article 139 of the Code provided that the data required are accepted by the customs authorities.’

(16)

in Article 144, the following paragraphs are added:

‘Until the dates of the upgrading of the relevant National Import Systems necessary for the submission of presentation notifications, as referred to in the Annex to Implementing Decision 2014/255/EU, the customs declaration for release for free circulation of goods in postal consignments referred to in the first paragraph shall be considered to have been lodged and accepted by the act of their presentation to customs, provided the goods are accompanied by a CN22 declaration/or a CN23 declaration or both.

In the cases referred to in the first subparagraph of Article 141, paragraph 2 and in paragraph 3 of that Article, the consignee shall be considered to be the declarant and, where applicable, the debtor. In the cases referred to in the second subparagraph of Article 141, paragraph 2 and in paragraph 4 of that Article, the consignor shall be considered to be the declarant and, where applicable, the debtor. The customs authorities may provide that the postal oeprators shall be considered as the declarant, and, where applicable, as the debtor.’;

(17)

in Article 146, the following paragraph is added:

‘4.   Until the respective dates of deployment of the AES and the upgrading of the relevant National Import Systems referred to in the Annex to Implementing Decision 2014/255/EU and without prejudice to Article 105(1) of the Code, customs authorities may allow for deadlines other than those specified in paragraphs 1 and 3 of this Article.’;

(18)

in Article 181, the following paragraph is added:

‘5.   Until the dates of deployment of the UCC Information Sheets (INF) for Special Procedures system referred to in the Annex to Implementing Decision 2014/255/EU, by derogation from paragraph 1 of this Article, means other than electronic data processing techniques may be used.’

(19)

in Article 184, the following paragraph is added:

‘Until the dates of the upgrading of the New Computerised Transit System referred to in the Annex to Implementing Decision 2014/255/EU, the MRN of a transit declaration shall be submitted to the customs authorities by the means referred to in points (b) and (c) of the first paragraph.’

Article 56

Dates of the upgrading or deployment of the electronic systems concerned

1.   The Commission shall publish on its website a detailed overview of the dates of the upgrading or deployment of the electronic systems referred to in the Annex to Implementing Decision 2014/255/EU. The Commission shall keep that overview up to date.

2.   Member States shall inform the Commission in detail of their national planning in relation to the deployment windows of the systems referred to in the Annex to Implementing Decision 2014/255/EU as soon as possible and in no case later than six months before the planned date of deployment for a given IT system. Member States shall keep the Commission up to date on their national planning in this regard.

Article 57

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 May 2016.

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

Done at Brussels, 17 December 2015.

For the Commission

The President

Jean-Claude JUNCKER


(1)  OJ L 269, 10.10.2013, p. 1.

(2)  Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade, OJ L 23, 26.1.2008, p. 21.

(3)  Commission Implementing Decision 2014/255/EU of 29 April 2014 establishing the Work Programme for the Union Customs Code (OJ L 134, 7.5.2014, p. 46).

(4)  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).

(5)  Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules of specifying some of the provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).

(6)  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).


ANNEX 1

TABLE LEGEND

Column headings

Annex B matrix Columns

Declarations/notifications/proof of the customs status of Union goods

IT systems as referred to in the Annex to Implementing Decision 2014/255/EU

Transitional data requirements contained in this Delegated Regulation

A1

Exit summary declaration

AES

Annex 9 — Appendix A

A2

Exit summary declaration — Express consignments

AES

Annex 9 — Appendix A

A3

Re-export notification

AES

B1

Export declaration and re-export declaration

AES

Annex 9 — Appendix C1

B2

Special procedure — processing — declaration for outward processing

National SPE

Annex 9 — Appendix C1

B3

Declaration for Customs warehousing of Union goods

National SPE

Annex 9 — Appendix C1

B4

Declaration for dispatch of goods in the context of trade with special fiscal territories

National

C1

Export Simplified declaration

AES

Annex 9 — Appendix A

C2

Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at export

National EXP

D1

Special procedure — transit declaration

NCTS update

Annex 9 — Appendix C1 and Appendix C2

D2

Special procedure — Transit declaration with reduced dataset — (transport by rail, air and maritime transport)

NCTS update

D3

Special procedure — Transit — Use of an electronic transport document as customs declaration — (transport by air and maritime transport)

National

E1

Proof of the customs status of Union goods (T2L/T2LF)

PoUS

Annex 9 — Appendix C1

E2

Customs goods manifest

PoUS & national for authorised issuers

F1a

Entry summary declaration — Sea and inland waterways — Complete dataset

ICS2

Annex 9 — Appendix A

F1b

Entry summary declaration — Sea and inland waterways — Partial dataset lodged by the carrier

ICS2

F1c

Entry summary declaration — Sea and inland waterways — Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 112(1) first subparagraph

ICS2

F1d

Entry summary declaration — Sea and inland waterways — Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 112(1) second subparagraph

ICS2

F2a

Entry summary declaration — Air cargo (general) — Complete dataset

ICS2

Annex 9 — Appendix A

F2b

Entry summary declaration — Air cargo (general) — Partial dataset lodged by the carrier

ICS2

F2c

Entry summary declaration — Air cargo (general) — Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1)

ICS2

F2d

Entry summary declaration — Air cargo (general) — Minimum dataset to be lodged pre-loading, in relation with situations defined in Article 106(1) second subparagraph and in accordance with Article 113(1)

ICS2

F3a

Entry summary declaration — Express consignments — Complete dataset

ICS2

Annex 9 — Appendix A

F3b

Entry summary — Express consignments — Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph

ICS2

F4a

Entry summary declaration — Postal consignments — Complete dataset

ICS2

F4b

Entry summary declaration — Postal consignments — Partial dataset lodged by the carrier

ICS2

F4c

Entry summary declaration — Postal consignments — Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph (1) and in accordance with Article 113(2)

ICS2

F4d

Entry summary declaration — Postal consignments — Partial dataset at receptacle level lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph and in accordance with Article 113(2)

ICS2

F5

Entry summary declaration — Road and rail

ICS2

Annex 9 — Appendix A

G1

Diversion Notification

ICS2

Annex 9 — Appendix A

G2

Notification of arrival

National AN and ICS2

G3

Presentation of goods to customs

National PN

G4

Temporary storage declaration

National TS

G5

Arrival notification in case of movement of goods under temporary storage

National TS

H1

Declaration for release for free circulation and Special procedure — specific use — declaration for end-use

National IMP

Annex 9 — Appendix C1

DV1 Annex (only for declaration for release for free circulation)

H2

Special procedure — storage — declaration for customs warehousing

National SPE

Annex 9 — Appendix C1

H3

Special procedure — specific use — declaration for temporary admission

National SPE

Annex 9 — Appendix C1

H4

Special procedure — processing — declaration for inward processing

National SPE

Annex 9 — Appendix C1

H5

Declaration for the introduction of goods in the context of trade with special fiscal territories

National IMP

H6

Customs declaration in postal traffic for release for free circulation

National IMP

I1

Import Simplified declaration

National IMP

Annex 9 — Appendix A

I2

Presentation of goods to customs in case of entry in the declarant's records or in the context of customs declarations lodged prior to the presentation of the goods at import

National IMP


(1)  The preloading minimum data corresponds to the CN23 data.


ANNEX 2

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ANNEX 3

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ANNEX 4

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ANNEX 5

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ANNEX 6

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EXPLANATORY NOTES

1.   Applicant:

Enter the full name of the applicant economic operator as recorded in the EORI system.

2.   Legal status of applicant:

Enter the legal status as mentioned in the document of establishment.

3.   Date of establishment

Enter — with numbers — the day, month and year of establishment.

4.   Address of establishment

Enter the full address of the place where your entity was established, including the country.

5.   Location of main place of business:

Enter the full address of the place of your business where the main activities are carried out.

6.   Contact person:

Indicate the full name, phone and fax numbers, and e-mail address of the contact person designated by you within your company to be contacted by the customs authorities when examining the application.

7.   Correspondence address:

Fill in only in if this differs from your address of establishment.

8.9. and 10.   VAT, Trader Identification and Legal registration numbers:

Enter the required numbers

The Trader identification Number(s) is (are) the identification number(s) registered by the customs authority(es)

The legal registration number is the registration number given by the company registration office.

If the numbers are the same, enter only the VAT ID number

If the applicant has no Trader Identification Number because e.g. in the applicant's Member State this number does not exist, leave the box blank.

11.   Requested type of authorisation:

Make a cross in the relevant box.

12.   Economic sector of activity:

Describe your activity.

13.   Member States, where customs related activities are carried out:

Enter the relevant ISO alpha-2 country code(s).

14.   Border crossing information:

Indicate the names of customs offices regularly used for border crossing.

15.   Simplifications or facilitations already granted, certificates mentioned in Article 28(2) of Commission Implementing Regulation (EU) 2015/2447, and/or status of regulated agent or known consignor obtained as mentioned in Article 28(3) of Implementing Regulation (EU) 2015/2447:

In case of simplifications already granted, indicate the type of simplification, the relevant customs procedure, and the authorisation number. The relevant customs procedure shall be entered in the form of the codes used in the second or third subdivision of Box 1 of the single administrative document.

In case the applicant is the holder of one or more authorisations/certificates mentioned above indicate the type and the number of the authorisation/certificate(s).

16, 17 and 18.   Offices for documentations/main accounts:

Enter the full addresses of the relevant offices. If the offices have the same address, fill in only box 16.

19.   Name, date and signature of the applicant:

Signature: the signatory should add his capacity. The signatory should always be the person who represents the applicant as a whole.

Name: name of the applicant and the stamp of the applicant.

Number of annexes: the applicant shall give the following general information:

1.

Overview of the principal owners/shareholders, stating names and addresses and their proportional interests. Overview of the members of the board of directors. Are owners known by the customs authorities for previous non-compliant behaviour?

2.

The person responsible in the applicant's administration for customs matters.

3.

Description of the economic activities of the applicant.

4.

Specification of the location details of the various sites of the applicant and brief descriptions of the activities in each site. Specification of whether the applicant and each site acts within the supply chain in its own name and its own behalf, or acts in its own name and on behalf on another person, or acts in name of and on behalf of another person.

5.

Specification of whether the goods are bought from and/or supplied to companies which are affiliated with the applicant.

6.

Description of the internal structure of the organisation of the applicant. Please attach, if it exists, documentation on the functions/competencies for each department and/or function.

7.

The number of the employees in total and for each division.

8.

The names of the key office-holders (managing directors, divisional heads, accounting managers, head of customs division etc.). Description of the adopted routines in situation when the competent employee is not present, temporarily or permanently.

9.

The names and the position within the organisation of the applicant who have specific customs expertise. Assessment of the level of knowledge of these persons in regards of the use of IT technology in customs and commercial processes and general commercial matters.

10.

Agreement or disagreement with the publication of the information in the AEO authorisation in the list of authorised economic operator referred to in Article 14x(4).


ANNEX 7

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EXPLANATORY NOTES

Authorisation number

The Authorisation number shall always begin with the ISO alpha-2 country code of the issuing Member State, followed by one of the following letters:

 

AEOC for AEO Authorisation — Customs Simplifications

 

AEOS for AEO Authorisation — Security and Safety

 

AEOF for AEO Authorisation — Customs Simplifications/Security and Safety

The letters as described above should be followed by the national authorisation number.

1.   Holder of the AEO Authorisation

The full name of the Holder shall be mentioned, as indicated in Box 1 of the Application form in Annex 1C, as well as the VAT ID number(s) as indicated in Box 8 of the Application form, if relevant the Trader Identification Number(s) as indicated in Box 9 of the Application form, and the Legal registration number as indicated in Box 10 of the Application form.

2.   Issuing authority

Signature, the name of the Member State's customs administration and the stamp.

The name of the Member State's customs administration can be mentioned on a regional level, if the customs administration organisational structure requires it.

Reference to the type of the Authorisation

Make a cross in the relevant box.

3.   Date from which the Authorisation is effective

Indicate the day, the month and the year, in accordance with Article 29 of Commission Delegated Regulation (EU) 2015/2446.


ANNEX 8

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ANNEX 9

 

Appendix A

1.   Introductory notes to the tables

Note 1.   Generalities

1.1.

The summary declaration that must be lodged for goods entering or leaving the customs territory of the Union contains the information detailed in Tables 1 to 5 for each of the situations or modes of transport concerned. The diversion request that needs to be made where an active means of transport entering the customs territory of the Union is to arrive first at a customs office located in a Member State that was not declared in the entry summary declaration contains the information detailed in Table 6.

1.2.

Tables 1 to 7 include all data elements necessary for the procedures, declarations and diversion requests concerned. They provide comprehensive views of the requirements necessary for the various procedures, declarations and diversion requests.

1.3.

The headings of the columns are self-explanatory and refer to these procedures and declarations.

1.4.

An ‘X’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at the declaration item of goods level. A ‘Y’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at declaration header level. A ‘Z’ in a given cell of the tables indicates that the data element concerned is requested for the procedure or declaration described in the title of the relevant column at the conveyance report level. Any combination of these symbols ‘X’, ‘Y’ and ‘Z’ means that the data element concerned can be requested for the procedure or declaration described in the title of the relevant column at any of the levels concerned.

1.5.

The descriptions and notes contained in Section 4 in respect of entry and exit summary declaration, of simplified procedures and of diversion requests apply to the data elements referred to in Tables 1 to 7.

Note 2.   Customs declaration used as an entry summary declaration

2.1.

Where a customs declaration, as referred to in Article 162 of the Code, is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘Entry summary declaration’ of Tables 1 to 4.

Where a customs declaration, as referred to in Article 166 of the Code, is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘Entry summary declaration’ of Tables 1 to 4.

2.2.

Where a customs declaration, as referred to in Article 162 of the Code is presented by an AEO under article 38, 2, b of the code and is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘AEO Entry summary declaration’ of Table 5.

Where a customs declaration, as referred to in Article 166 of the Code is presented by an AEO under article 38, 2, b of the code and is used as a summary declaration, in accordance with Article 130(1) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘AEO Entry summary declaration’ of Table 5.

Note 3.   Customs declaration at export

3.1.

Where a customs declaration, as referred to in Article 162 of the Code, is required, in accordance with Article 263(3)(a) of the Code, that declaration must, in addition to the particulars required for the specific procedure under Appendix C1 or Appendix C2, include the particulars set out in column ‘Exit summary declaration’ of Tables 1 and 2.

Where a customs declaration, as referred to in Article 166 of the Code, is required, in accordance with Article 263(3)(a) of the Code, that declaration must, in addition to the particulars required for the specific procedure in Table 7, include the particulars set out in column ‘Exit summary declaration’ of Tables 1 and 2.

Note 4.   Other specific circumstances in respect of exit and entry summary declarations and particular types of goods traffic. Note to Tables 2 to 4

4.1.

The columns ‘Exit summary declaration — Express consignments’ and ‘Entry summary declaration — Express consignments’ of Table 2 cover the required data which shall be provided electronically to customs authorities for risk-analysis purposes prior to departure or arrival of express consignments. Postal services may choose to provide electronically the data contained in those columns of Table 2 to customs authorities for risk-analysis purposes prior to departure or arrival of postal consignments.

4.2.

For the purposes of this Annex, an express consignment means an individual item carried via an integrated service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking the location of, and maintaining control over such items throughout the supply of the service.

4.5.

Tables 3 and 4 contain the information necessary for entry summary declarations in the context of road and rail modes of transport.

4.6.

Table 3 for road mode of transport applies also in case of multimodal transport, unless otherwise provided in Section 4.

Note 5.   Simplified procedures

5.1.

The declarations for simplified procedures referred to in Article 166 of the Code contain the information detailed in Table 7.

5.2.

The reduced format for certain data elements provided for simplified procedures does not limit or influence the requirements set out in Appendices C1 and D1, notably in respect of the information to be provided in supplementary declarations.

2.   Requirements for entry and exit summary declarations

2.1.   Situation for air, sea, inland waterways and other modes of transport or situations not referred to under Tables 2 to 4 — Table 1

Name

Exit summary declaration

(See note 3.1)

Entry summary declaration

(See note 2.1)

Number of items

Y

Y

Unique consignment reference number

X/Y

X/Y

Transport document number

X/Y

X/Y

Consignor

X/Y

X/Y

Person lodging the summary declaration

Y

Y

Consignee

X/Y

X/Y

Carrier

 

Z

Notify party

 

X/Y

Identity and nationality of active means of transport crossing the border

 

Z

Conveyance reference number

 

Z

First place of arrival code

 

Z

Date and time of arrival at first place of arrival in Customs territory

 

Z

Country(ies) of routing codes

Y

Y

Mode of transport at the border

 

Z

Customs office of exit

Y

 

Location of goods

Y

 

Place of loading

 

X/Y

Place of unloading code

 

X/Y

Goods description

X

X

Type of packages (code)

X

X

Number of packages

X

X

Shipping marks

X/Y

X/Y

Equipment identification number, if containerised

X/Y

X/Y

Goods item number

X

X

Commodity code

X

X

Gross mass (kg)

X/Y

X/Y

UN Dangerous Goods code

X

X

Seal number

X/Y

X/Y

Transport charges method of payment code

X/Y

X/Y

Declaration date

Y

Y

Signature/Authentication

Y

Y

Other specific circumstance indicator

Y

Y

Subsequent customs office(-s) of entry code

 

Z

2.2.   Express consignments — Table 2

Name

Exit summary declaration — Express consignments

(See notes 3.1 and 4.1 to 4.3)

Entry summary declaration — Express consignments

(See notes 2.1 and 4.1 to 4.3)

Unique consignment reference number

 

 

Transport document number

 

 

Consignor

X/Y

X/Y

Person lodging the summary declaration

Y

Y

Consignee

X/Y

X/Y

Carrier

 

Z

Conveyance reference number

 

Z

Date and time of arrival at first place of arrival in customs territory

 

Z

Country(ies) of routing codes

Y

Y

Mode of transport at the border

 

Z

Customs office of exit

Y

 

Location of goods

Y

 

Place of loading

 

Y

Place of unloading code

 

X/Y

Goods description

X

X

Equipment identification number, if containerised

 

 

Goods item number

X

X

Commodity code

X

X

Gross mass (kg)

X/Y

X/Y

UN Dangerous Goods Code

X

X

Transport charges method of payment code

X/Y

X/Y

Declaration date

Y

Y

Signature/Authentication

Y

Y

Other specific circumstance indicator

Y

Y

Subsequent customs office(-s) of entry code

 

Z

2.3.   Road mode of transport — Entry summary declaration information — Table 3

Name

Road — Entry summary declaration

(See note 2.1)

Number of items

Y

Unique consignment reference number

X/Y

Transport document number

X/Y

Consignor

X/Y

Person lodging the summary declaration

Y

Consignee

X/Y

Carrier

Z

Identity and nationality of active means of transport crossing the border

Z

First place of arrival code

Z

Date and time of arrival at first place of arrival in Customs territory

Z

Countries of routing codes

Y

Mode of transport at the border

Z

Place of loading

X/Y

Place of unloading code

X/Y

Goods description

X

Type of packages code

X

Number of packages

X

Equipment identification number if containerised

X/Y

Goods item number

X

Commodity code

X

Gross mass (kg)

X/Y

Transport charges method of payment code

X/Y

UN Dangerous Goods Code

X

Seal number

X/Y

Declaration date

Y

Signature/Authentication

Y

Other specific circumstance indicator

Y

2.4.   Rail mode of transport — Entry summary declaration information — Table 4

Name

Rail — Entry summary declaration (See note 2.1)

Number of items

Y

Unique consignment reference number

X/Y

Transport document number

X/Y

Consignor

X/Y

Person lodging the entry summary declaration

Y

Consignee

X/Y

Carrier

Z

Identity and nationality of active means of transport crossing the border

Z

Conveyance reference number

Z

First place of arrival code

Z

Date and time of arrival at first place of arrival in Customs territory

Z

Countries of routing codes

Y

Mode of transport at the border

Z

Place of loading

X/Y

Place of unloading code

X/Y

Goods description

X

Type of packages code

X

Number of packages

X

Equipment identification number, if containerised

X/Y

Goods item number

X

Commodity code

X

Gross mass (kg)

X/Y

Transport charges method of payment code

X/Y

UN Dangerous Goods Code

X

Seal number

X/Y

Declaration date

Y

Signature/Authentication

Y

Other specific circumstance indicator

Y

2.5.   Authorised economic operators — reduced data requirements for entry summary declarations — Table 5

Name

Entry summary declaration

(See note 2.2)

Unique consignment reference number

X/Y

Transport document number

X/Y

Consignor

X/Y

Person lodging the summary declaration

Y

Consignee

X/Y

Carrier

Z

Notify party

X/Y

Identity and nationality of active means of transport crossing the border

Z

Conveyance reference number

Z

First place of arrival code

Z

Date and time of arrival at first place of arrival in Customs territory

Z

Country(ies) of routing codes

Y

Mode of transport at the border

Z

Customs office of exit

 

Place of loading

X/Y

Goods description

X

Number of packages

X

Equipment identification number, if containerised

X/Y

Goods item number

X

Commodity code

X

Declaration date

Y

Signature/Authentication

Y

Other specific circumstance indicator

Y

Subsequent customs office(-s) of entry code

Z

2.6.   Requirements for diversion requests — Table 6

Name

 

Mode of transport at the border

Z

Identification of means of transport crossing the border

Z

Date and time of arrival at first place of arrival in Customs territory

Z

Country code of the declared first office of entry

Z

Person requesting the diversion

Z

MRN

X

Goods item number

X

First place of arrival code

Z

Actual first place of arrival code

Z

3.   Requirements for simplified declaration — Table 7

Name

Simplified declaration export (See note 3.1)

Simplified declaration import (See note 2.1)

Declaration

Y

Y

Number of items

Y

Y

Unique consignment reference number

X

X

Transport document number

X/Y

X/Y

Consignor/exporter

X/Y

 

Consignee

 

X/Y

Declarant/representative

Y

Y

Declarant/representative status code

Y

Y

Currency code

 

X

Customs office of exit

Y

 

Goods description

X

X

Type of packages (code)

X

X

Number of packages

X

X

Shipping marks

X/Y

X/Y

Equipment identification number, if containerised

 

X/Y

Goods item number

X

X

Commodity code

X

X

Gross mass (kg)

 

X

Procedure

X

X

Net mass (kg)

X

X

Item amount

 

X

Reference number for entry into the declarant's records

X

X

Number of the authorisation

X

X

Additional information

 

X

Declaration date

Y

Y

Signature/Authentication

Y

Y

4.   Data elements explanatory notes.

MRN

Diversion request: The Movement Reference Number is an alternative to the following two data elements:

Identification of the means of transport crossing the border,

Date and time of arrival at first place of arrival in customs territory.

Declaration

Enter the codes provided for in Appendix D1 for SAD Box 1, 1st and 2nd subdivisions.

Number of items  (1)

Total number of items declared in the declaration or in the summary declaration.

[Ref.: SAD Box 5]

Unique consignment reference number

Unique number assigned to goods, for entry, import, exit and export.

WCO (ISO15459) codes or equivalent shall be used.

Summary declarations: it is an alternative to the transport document number when the latter is not available.

Simplified procedures: the information can be provided where available.

This element provides a link to other useful sources of information.

[Ref.: SAD Box 7]

Transport document number

Reference of the transport document that covers the transport of goods into or out of the customs territory. Where the person lodging the entry summary declaration is different from the carrier, the transport document number of the carrier shall also be provided.

This includes the code for the type of transport document as provided for in Appendix D1, followed by the identification number of the document concerned.

This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It provides a link to other useful sources of information.)

Exit ship and aircraft supplies summary declarations: invoice or loading list number.

Entry road mode of transport summary declarations: this information shall be provided to the extent available and may include both references to TIR carnet and to CMR.

Consignor

Party consigning goods as stipulated in the transport contract by the party ordering transport.

Exit summary declarations: This information must be provided when it is different from the person lodging the summary declaration. This information takes the form of the consignor EORI number whenever that number is available to the person lodging the summary declaration. If the consignor EORI number is not available, the full name and address of the consignor shall be provided. Where the particulars required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3)(a) of the Code and with Article 162 of the Code, this information corresponds to the ‘Consignor/Exporter’ of that customs declaration.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration.

The structure of the number is as follows:

Field

Content

Field type

Format

Examples

1

Identifier of the third country (ISO alpha 2 country code)

Alphabetic 2

a2

US

JP

CH

2

Unique identification number in a third country

Alphanumeric up to 15

An..15

1234567890ABCDE

AbCd9875F

pt20130101aa

Examples: ‘US1234567890ABCDE’ for a consignor in the US (country code: US) whose unique identification number is 1234567890ABCDE. ‘JPAbCd9875F’ for a consignor in Japan (country code: JP) whose unique identification number is AbCd9875F. ‘CHpt20130101aa’ for a consignor in Switzerland (country code: CH) whose unique identification number is pt20130101aa.

Identifier of the third country: the European Union's alphabetical codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far 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 (2).

When a consignor EORI number or a consignor third country unique identification number is provided, his name and address shall not be provided.

Entry summary declarations: This information takes the form of the consignor EORI number whenever that number is available to the person lodging the summary declaration. If the consignor EORI number is not available, the full name and address of the consignor shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of this data element explanatory note.

When a consignor EORI number or a consignor third country unique identification number is provided, his name and address shall not be provided.

Consignor/exporter

Party who makes or on whose behalf the export declaration is made and who is the owner of the goods or has similar right of disposal over them at the time when the declaration is accepted.

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

[Ref.: SAD Box 2]

Person lodging the summary declaration

This information takes the form of the EORI number of the person lodging the summary declaration; his name and address shall not be provided.

Entry summary declarations: one of the persons mentioned in Article 127(4) of the Code.

Exit summary declarations: party defined in Article 271(2) of the Code. This information shall not be provided where, in accordance with Article 263(1) of the Code, the goods are covered by a customs declaration.

Note: This information is necessary to identify the person responsible for presenting the declaration.

Person requesting the diversion:

Diversion request: the person making the request for a diversion at entry. This information takes the form of the EORI number of the person requesting the diversion; his name and address shall not be provided.

Consignee:

Party to whom goods are actually consigned.

Exit summary declarations: In cases referred to in Article 215(2) third subparagraph of Implementing Regulation (EU) 2015/2447, this information in the form of the full name and address of the consignee shall be provided where available. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, 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

Appendix A

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

It takes the form of the consignee EORI number whenever that number is available to the person lodging the summary declaration. If the consignee EORI number is not available, the full name and address of the consignee shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where a consignee EORI number or a consignee third country unique identification number is provided, his name and address shall not be provided.

Entry summary declarations: This information must be provided when different from the person lodging the summary declaration. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown and his particulars shall be replaced by the following code 10600:

Legal basis

Subject

 

Code

Appendix A

Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee particulars are unknown

 

10600

Where this information must be provided, it takes the form of the consignee EORI number whenever that number is available to the person lodging the summary declaration. If the consignee EORI number is not available, the full name and address of the consignee shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where a consignee EORI number or a consignee third country unique identification number is provided, his name and address shall not be provided.

Declarant/representative

To be required if different from the consignor/exporter at export/the consignee at import.

This information takes the form of the declarant/representative EORI number.

[Ref.: SAD Box 14]

Declarant/representative status code

Code representing the declarant or the status of the representative. The codes to be used are those provided for in Appendix D1 for Box 14 of the SAD.

Carrier

This information shall not be provided where it is identical with the person lodging the entry summary declaration except where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union. In this case, this information may be provided and will take the form of a third country unique identification number which has been made available to the Union by the third country concerned. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where this information is different from the person lodging the entry summary declaration, this information takes the form of the full name and address of the carrier.

It takes the form of the carrier EORI number or a carrier third country unique identification number:

whenever available to the person lodging the summary declaration,

and/or

where sea, inland waterway or air transport is concerned.

It takes the form of the carrier EORI number, if the carrier is connected to the customs system and he wishes to receive any of notifications laid down in Article 185(3) or in Article 187(2) of Implementing Regulation (EU) 2015/2447.

Where a carrier EORI number or a carrier third country unique identification number is provided, his name and address shall not be provided.

Notify party

Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable. It takes the form of the notify party EORI number whenever this number is available to the person lodging the summary declaration. If the notify party EORI number is not available, the full name and address of the notify party shall be provided.

Where facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the person lodging the summary declaration. The structure of that number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’.

Where the notify party EORI number or the notify party third country unique identification number is provided, his name and address shall not be provided.

Entry 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.

Exit 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, 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.

Identity and nationality of active means of transport crossing the border

Identity and nationality of active means of transport crossing the border of the customs territory of the Union. The definitions provided for in Appendix C1 for SAD box 18 shall be used for identity. Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared. Where air transport is concerned, no information should be provided

The codes provided for in Appendix D1 for SAD box 21 shall be used for nationality where this information is not yet included in the identity.

Rail mode of transport: the wagon number shall be provided.

Identification of means of transport crossing the border

Diversion request: This information shall take the form of the IMO ship identification number, the ENI code or the IATA flight number for sea, inland waterways or air transport respectively.

For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the code-share partners' flight numbers shall be used.

Conveyance reference number  (3) (1)

Identification of the journey of the means of transport, for example voyage number, flight number, trip number, if applicable.

For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the code-share partners' flight numbers shall be used.

Rail mode of transport: the train number shall be provided. This data element shall be provided in case of multimodal transport, where applicable.

First place of arrival code

Identification of the first arrival location in the Customs territory. This would be a port for sea, airport for air and border post for land crossing.

The code shall adhere to the following pattern: UN/LOCODE (an..5) + national code (an..6).

Road and rail modes of transport: the code shall follow the pattern provided for customs offices in Appendix D1.

Diversion request: the code of the declared customs office of first entry must be provided.

Actual first place of arrival code

Diversion request: the code of the actual customs office of first entry must be provided.

Country code of the declared first office of entry

Diversion request: Codes provided for in Appendix D1 for SAD box 2 shall be used.

Date and time of arrival at first place of arrival in Customs territory

Date and time/scheduled date and time of arrival of means of transport at (for air) first airport, (land) arrival at first border post and (sea) arrival at first port, code. n12 (CCYYMMDDHHMM) shall be used. Local time of first place of arrival shall be provided.

Diversion request: This information shall be limited to the date; code n8 (CCYYMMDD) shall be used.

Country(ies) of routing codes

Identification in a chronological order of the countries through which goods are routed between the country of original departure and final destination. This comprises the countries of original departure and of final destination of the goods. Codes provided for in Appendix D1 for SAD Box 2 shall be used. This information is to be provided to the extent known.

Exit express consignments summary declarations — postal consignments: only the country of final destination of the goods shall be provided.

Entry express consignments summary declarations — postal consignments: only the country of original departure of the goods shall be provided.

Currency code

Code provided for in Appendix D1 for SAD Box 22 for the currency in which the commercial invoice was drawn up.

This information is used in conjunction with ‘Item amount’ where it is necessary for the calculation of import duties.

Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Boxes 22 and 44]

Mode of transport at the border

Entry summary declaration: Mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Union. In the case of combined transportation, the rules set out in Appendix C1 explanatory note for box 21 shall apply.

Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared.

Codes 1, 2, 3, 4, 7, 8 or 9 as provided for in Appendix D1 for SAD box 25 shall be used.

[Ref.: SAD box 25].

Customs office of exit

Code provided for in Appendix D1 for SAD box 29 for the intended customs office of exit.

Exit express consignments summary declarations — postal consignments:

this element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.

Location of goods  (4)

Precise location where the goods may be examined.

[Ref.: SAD Box 30]

Place of loading  (5)

Name of a seaport, airport, freight terminal, rail station or other place at which goods are loaded onto the means of transport being used for their carriage, including the country where it is located.

Entry express consignments summary declarations — postal consignments:

This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader

Road and rail modes of transport: this can be the place where goods were taken over according to the transport contract or the TIR customs office of departure.

Place of unloading  (6)

Name of the seaport, airport, freight terminal, rail station or other place at which the goods are unloaded from the means of transport having been used for their carriage, including the country where it is located.

Road and rail modes of transport: where the code is not available, the name of the place shall be provided, with the maximum level of precision available.

Note: This element provides useful information for procedure management.

Goods description

Summary declarations: it is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’ or ‘parts’) cannot be accepted. A list of such general terms will be published by the Commission. It is not necessary to provide this information where the Commodity code is provided.

Simplified procedures: it is a description for tariff purposes.

[Ref.: SAD Box 31]

Type of packages (code)

Code provided for in Appendix D1 for SAD box 31 for the intended customs office of exit.

Number of packages

Number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or number of pieces, if unpackaged. This information shall not be provided where goods are in bulk.

[Ref.: SAD Box 31]

Shipping marks

Free form description of the marks and numbers on transport units or packages.

This information shall only be provided for packaged goods where applicable. Where goods are containerised, the container number can replace the shipping marks, which can however be provided by the trader where available. A UCR or the references in the transport document that allows for the unambiguous identification of all packages in the consignment may replace the shipping marks.

Note: This element helps to identify consignments.

[Ref.: SAD Box 31]

Equipment identification number, if containerised

Marks (letters and/or numbers) which identify the container.

[Ref.: SAD Box 31]

Goods item number  (7)

Number of the item in relation to the total number of items contained in the declaration, the summary declaration or the diversion request.

Diversion request: where the MRN is provided and the diversion request does not concern all items of goods of an entry summary declaration, the person requesting the diversion shall provide the relevant item numbers attributed to the goods in the original entry summary declaration.

To be used only where there is more than one item of goods.

Note: This element, which is automatically generated by computer systems, helps to identify the item of goods concerned within the declaration.

[Ref.: SAD Box 32]

Commodity code

Code number corresponding to the item in question;

Entry summary declarations: first four digits of the CN code; It is not necessary to provide this information where the goods description is provided.

Simplified declaration import: 10-digit TARIC code. Traders may supplement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

Exit summary declarations: first four digits of the CN code. It is not necessary to provide this information where the goods description is provided.

Simplified declaration export: 8-digit CN code. Traders may complement this information, where appropriate, with additional TARIC codes. Member States may waive this requirement for simplified declarations at export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 33]

Gross mass (kg)

Weight (mass) of goods including packaging but excluding the carrier's equipment for the declaration.

Where possible, the trader can provide that weight at declaration item level.

Simplified declaration import: this information shall be provided only where it is necessary for the calculation of import duties.

Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 35]

Procedure

Procedure code as provided for in Appendix D1 for SAD Box 37, 1st and 2nd subdivisions.

Member States may waive the obligation to provide the codes as defined in Appendix D1 for Box 37, 2nd subdivision of the SAD for simplified declarations at import and export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

Net mass (kg)

Weight (mass) of the goods themselves without any packing.

Member States may waive this requirement for simplified declarations at import and export where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 38]

Item amount

Price of the goods for the declaration item concerned. This information is used in conjunction with ‘Currency code’ where it is necessary for the calculation of import duties.

Member States may waive this requirement for simplified declarations at import where the conditions prescribed in the authorisations associated with these simplifications allow them to defer the collection of this data element in the supplementary declaration.

[Ref.: SAD Box 42]

Reference number for entry into the declarant's records

It is the reference number of entry into the records for the procedure described in Article 182 of the Code. Member States may waive this requirement where other satisfactory consignments tracing systems are in place.

Additional information

Enter code 10100 where Article 2 paragraph 1 of Regulation (EC) No 1147/2002 (8) applies (goods imported with airworthiness certificates).

[Ref.: SAD Box 44]

Number of the authorisation

Number of the authorisation for simplifications. Member States may waive this requirement where they are satisfied that their computer systems are able to derive this information without ambiguity from other elements of the declaration, such as the trader identification.

UN Dangerous Goods code

The United Nations Dangerous Goods Identifier (UNDG) is the unique serial number (n4) assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.

This element shall only be provided where it is relevant.

Seal number  (9)

The identification numbers of the seals affixed to the transport equipment, where applicable.

Transport charges method of payment code

The following codes shall be used:

A

Payment in cash

B

Payment by credit card

C

Payment by cheque

D

Other (e.g. direct debit to cash account)

H

Electronic credit transfer

Y

Account holder with carrier

Z

Not pre-paid

This information is to be provided only where available.

Declaration date  (10)

Date at which the respective declarations were issued and when appropriate, signed or otherwise authenticated.

For entry into the declarant's records pursuant to Article 182 of the Code, this is the date of entry into the records.

[Ref.: SAD Box 54]

Signature/Authentication  (10)

[Ref.: SAD Box 54]

Other specific circumstance indicator

Coded element that indicates the special circumstance the benefit of which is claimed by the trader concerned.

A

Postal and express consignments

C

Road mode of transport

D

Rail mode of transport

E

Authorised economic operators

This element needs to be provided only where the benefit of a special circumstance other than those referred to under Table 1 is requested by the person lodging the summary declaration.

This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the trader.

Subsequent customs office(-s) of entry code

Identification of the subsequent customs offices of entry in the customs territory of the Union.

This code needs to be provided when the code for the mode of transport at the border is 1, 4 or 8.

The code shall adhere to the pattern provided in Appendix D1 for SAD Box 29 for the customs office of entry.


(1)  Automatically generated by computer systems.

(2)  OJ L 152, 16.6.2009, p. 23.

(3)  Information to be produced where appropriate.

(4)  Information to be produced where appropriate.

(5)  Coded version, where available.

(6)  Coded version, where available.

(7)  Automatically generated by computer systems.

(8)  OJ L 170, 29.6.2002, p. 8.

(9)  Information to be produced where appropriate.

(10)  Automatically generated by computer systems.

Appendix B1

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT

(eight-copy set)

(1)

The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I,A.

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Appendix B2

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS

(1)

The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I, A.

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Appendix B3

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM

(eight-copy set)

(1)

The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I, A.

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Appendix B4

MODEL OF SINGLE ADMINISTRATIVE DOCUMENT CONTINUATION FORM FOR PRINTING BY COMPUTERISED DECLARATION-PROCESSING SYSTEMS ON TWO SUCCESSIVE FOUR-COPY SETS

(1)

The technical provisions in respect of the forms and notably their size and colours are detailed in Appendix C1, Title I, A.

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Appendix B5

INDICATION OF THE COPIES OF THE FORMS SHOWN IN APPENDICES B1 AND B3 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS

(Counting copy 1)

Box number

Copies

Box number

Copies

I.   

BOXES FOR OPERATORS

1

1 to 8 except middle subdivision:

27

1 to 5 (1)

 

1 to 3

28

1 to 3

2

1 to 5 (1)

29

1 to 3

3

1 to 8

30

1 to 3

4

1 to 8

31

1 to 8

5

1 to 8

32

1 to 8

6

1 to 8

33

first subdivision on the left: 1 to 8

7

1 to 3

 

remainder: 1 to 3

8

1 to 5 (1)

34a

1 to 3

9

1 to 3

34b

1 to 3

10

1 to 3

35

1 to 8

11

1 to 3

36

12

37

1 to 3

13

1 to 3

38

1 to 8

14

1 to 4

39

1 to 3

15

1 to 8

40

1 to 5 (1)

15a

1 to 3

41

1 to 3

15b

1 to 3

42

16

1, 2, 3, 6, 7 and 8

43

17

1 to 8

44

1 to 5 (1)

17a

1 to 3

45

17b

1 to 3

46

1 to 3

18

1 to 5 (1)

47

1 to 3

19

1 to 5 (1)

48

1 to 3

20

1 to 3

49

1 to 3

21

1 to 5 (1)

50

1 to 8

22

1 to 3

51

1 to 8

23

1 to 3

52

1 to 8

24

1 to 3

53

1 to 8

25

1 to 5 (1)

54

1 to 4

26

1 to 3

55

 

 

56

II.   

ADMINISTRATIVE BOXES

A

1 to 4 (2)

C

1 to 8 (2)

B

1 to 3

D

1 to 4


(1)  Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit.

(2)  The Member State of dispatch can choose whether these particulars appear on the copies specified.

Appendix B6

INDICATION OF THE COPIES OF THE FORMS SHOWN IN APPENDICES B2 AND B4 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING PROCESS

(Counting copy 1/6)

Box number

Copies

Box number

Copies

I.   

BOXES FOR OPERATORS

1

1 to 4 except middle subdivision:

27

1 to 4

 

1 to 3

28

1 to 3

2

1 to 4

29

1 to 3

3

1 to 4

30

1 to 3

4

1 to 4

31

1 to 4

5

1 to 4

32

1 to 4

6

1 to 4

33

first subdivision on the left: 1 to 4

7

1 to 3

 

remainder: 1 to 3

8

1 to 4

34a

1 to 3

9

1 to 3

34b

1 to 3

10

1 to 3

35

1 to 4

11

1 to 3

36

1 to 3

12

1 to 3

37

1 to 3

13

1 to 3

38

1 to 4

14

1 to 4

39

1 to 3

15

1 to 4

40

1 to 4

15a

1 to 3

41

1 to 3

15b

1 to 3

42

1 to 3

16

1 to 3

43

1 to 3

17

1 to 4

44

1 to 4

17a

1 to 3

45

1 to 3

17b

1 to 3

46

1 to 3

18

1 to 4

47

1 to 3

19

1 to 4

48

1 to 3

20

1 to 3

49

1 to 3

21

1 to 4

50

1 to 4

22

1 to 3

51

1 to 4

23

1 to 3

52

1 to 4

24

1 to 3

53

1 to 4

25

1 to 4

54

1 to 4

26

1 to 3

55

 

 

56

II.   

ADMINISTRATIVE BOXES

A

1 to 4 (1)

C

1 to 4

B

1 to 3

D/J

1 to 4


(1)  The Member State of dispatch can choose whether these particulars appear on the copies specified.

Appendix C1

SINGLE ADMINISTRATIVE DOCUMENT EXPLANATORY NOTES

TITLE I

GENERAL REMARKS

(1)

The Customs administration of each Member State may, if necessary, supplement the explanatory note.

(2)

The provisions of this title shall not preclude printing of paper-based customs declarations and documents certifying the customs status of Union goods not being moved under internal Union transit procedure by means of data-processing systems, on plain paper, on conditions laid down by the Member States.

A.   GENERAL DESCRIPTION

(1)

The paper-based customs declaration shall be printed on self-copying paper dressed for writing purposes and weighing at least 40 g/m2. The paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease.

(2)

The paper shall be white for all copies. However, on the copies used for Union transit (1, 4 and 5), boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.

The forms shall be printed in green ink.

(3)

The boxes are based on a unit of measurement of one tenth of an inch horizontally and one sixth of an inch vertically. The subdivisions are based on a unit of measurement of one-tenth of an inch horizontally.

(4)

A colour marking of the different copies shall be effected in the following manner on forms conforming to the specimens shown in appendices B1 and B3:

copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue,

copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and yellow;

On forms conforming to the specimens shown in appendices B2 and B4, copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous margin, and to the right of this a broken margin coloured respectively red, green, yellow and blue.

The width of these margins shall be approximately 3 mm. The broken margins shall comprise a series of squares with a side measurement of 3 mm each one separated by 3 mm.

The copies on which the data contained in the forms shown in appendices B1 and B3 must appear by a self-copying process are shown in Appendix B5.The copies on which the data contained in the forms shown in appendices B2 and B4 must appear by a self-copying process are shown in Appendix B6.

(5)

The forms shall measure 210 × 297 mm with a maximum tolerance as to length of 5 mm less and 8 mm more.

(6)

The customs administrations of the Member States may require that the forms show the name and address of the printer or a mark enabling the printer to be identified. They may also make the printing of the forms conditional on prior technical approval.

(7)

The forms and continuation forms are to be used:

(a)

where Union legislation refers to a declaration for placing goods under a customs procedure or for re-exportation;

(b)

as necessary during the transitional period provided for in an act of accession to the Union, in trade between the Union as constituted prior to that accession and the new Member States, and between the latter, in respect of goods for which customs duties and charges having equivalent effect have not yet been fully eliminated or which remain subject to other measures provided for in the act of accession;

(c)

where Union rules specifically provide for their use, in particular within the framework of the Union transit procedure for the transit declaration for travellers and for the fallback procedure.

(8)

The forms and continuation forms used for this purpose comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies:

copy 1 is kept by the authorities of the Member State in which export (dispatch) or Union transit formalities are completed,

copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Union with a different fiscal regime,

copy 3 is returned to the exporter after being stamped by the customs authority,

copy 4 is kept by the office of destination upon completion of the Union transit operation or as the document providing evidence of the customs status of Union goods,

copy 5 is the return copy for the Union transit procedure,

copy 6 is kept by the authorities of the Member State in which import formalities are completed,

copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Union with a different fiscal regime,

copy 8 is returned to the consignee.

Various combinations are therefore possible, such as:

export, outward processing or re-export: copies 1, 2 and 3,

Union transit: copies 1, 4 and 5,

customs procedures at import: copies 6, 7 and 8.

(9)

In addition, there are circumstances in which the customs status of Union goods in question has to be proved at destination. In such cases copy 4 should be used as a T2L document.

(10)

Operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they conform to the official specimen.

Each subset must be designed in such a way that where boxes must contain identical information in the two Member States involved, such information can be entered directly by the exporter or the holder of the procedure on copy 1 and will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason (in particular where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying paper must confine reproduction to the copies concerned.

Where declarations are to be processed by computer, use may be made of subsets taken from sets in which each copy has a dual function: 1/6, 2/7, 3/8, 4/5.

In this case, in each subset, the numbers of the copies being used must be shown by striking through the numbers, in the margin of the form, referring to the copies not being used.

Every such subset must be designed so that the particulars which have to appear on each copy will be reproduced by means of chemical treatment of the paper.

(11)

When pursuant to general remark 2 declarations for placing goods under a customs procedure, for re-export, or documents certifying the customs status of Union goods not being moved under the internal Union transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Union transit procedure), except:

the colour used for printing,

the use of italic characters,

the printing of a background for the Union transit boxes.

Where a transit declaration is processed at an office of departure by a computerised system, one copy of the declaration must be lodged at that office.

B.   PARTICULARS REQUIRED

The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in question.

Without prejudice to the application of simplified procedures, the boxes which may be completed for each procedure are set out in the following table. The specific provisions concerning each box as they are described in Title II apply without prejudice to the status of the boxes as defined in the table.

Note that the status listed below have no bearing on the fact that certain particulars are collected only where circumstances warrant it. For example, the supplementary units in box 41 (status ‘A’) will only be collected where required by the TARIC.

Box Nos

A

B

C

D

E

F

G

H

I

J

1(1)

A

A

A

A

A

 

 

A

A

A

1(2)

A

A

A

A

A

 

 

A

A

A

1(3)

 

 

 

 

 

A

A

 

 

 

2

B[1]

A

B

B

B

B

B

B

B

 

2 (No)

A

A

A

A

A

B

A

B

B

 

3

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

A [2][3]

4

B

 

B

 

B

A [4]

A

B

B

 

5

A

A

A

A

A

A

A

A

A

A

6

B

 

B

B

B

B[4]

 

B

B

 

7

C

C

C

C

C

A [5]

 

C

C

C

8

B

B

B

B

B

A[6]

 

B

B

B

8 (No)

B

B

B

B

B

B

 

A

A

A

12

 

 

 

 

 

 

 

B

B

 

14

B

B

B

B

B

 

B

B

B

B

14 (No)

A

A

A

A

A

 

A

A

A

A

15

 

 

 

 

 

A[2]

 

 

 

 

15a

B

B

B

B

B

A [5]

 

A

A

B

17

 

 

 

 

 

A [2]

 

 

 

 

17a

A

A

A

B

A

A [5]

 

B

B

B

17b

 

 

 

 

 

 

 

B

B

B

18 (Identity)

B [1] [7]

 

B [7]

 

B [7]

A [7] [24]

 

B [7]

B [7]

 

18 (Nationality)

 

 

 

 

 

A [8][24]

 

 

 

 

19

A[9]

A[9]

A[9]

A[9]

A[9]

B [4]

 

A[9]

A[9]

A[9]

20

B[10]

 

B[10]

 

B[10]

 

 

B[10]

B[10]

 

21 (Identity)

A [1]

 

 

 

 

B [8]

 

 

 

 

21 (Nationality)

A[8]

 

A[8]

 

A[8]

A[8]

 

A[8]

A[8]

 

22 (Currency)

B

 

B

 

B

 

 

A

A

 

22(Amount)

B

 

B

 

B

 

 

C

C

 

23

B[11]

 

B[11]

 

B[11]

 

 

B[11]

B[11]

 

24

B

 

B

 

B

 

 

B

B

 

25

A

B

A

B

A

B

 

A

A

B

26

A[12]

B[12]

A[12]

B[12]

A[12]

B[12]

 

A[13]

A[13]

B[13]

27

 

 

 

 

 

B

 

 

 

 

29

B

B

B

B

B

 

 

B

B

B

30

B

B[1]

B

B

B

B [14]

 

B

B

B

31

A

A

A

A

A

A

A

A

A

A

32

A[3]

A[3]

A[3]

A[3]

A[3]

A[3]

A[3]

A[3]

A[3]

A[3]

33(1)

A

A

A

 

A

A [16]

A[17]

A

A

B

33(2)

 

 

 

 

 

 

 

A

A

B

33(3)

A

A

 

 

 

 

 

A

A

B

33(4)

A

A

 

 

 

 

 

A

A

B

33(5)

B

B

B

B

B

 

 

B

B

B

34a

C[1]

A

C

C

C

 

 

A

A

A

34b

B

 

B

 

B

 

 

 

 

 

35

B

A

B

A

B

A

A

B

B

A

36

 

 

 

 

 

 

 

A

A [17]

 

37(1)

A

A

A

A

A

 

 

A

A

A

37(2)

A

A

A

A

A

 

 

A

A

A

38

A

A

A

A

A

A[17]

A[17]

A[18]

A

A

39

 

 

 

 

 

 

 

B[19]

B

 

40

A

A

A

A

A

A

A

A

A

A

41

A

A

A

A

A

 

 

A

A

A

42

 

 

 

 

 

 

 

A

A

 

43

 

 

 

 

 

 

 

B

B

 

44

A

A

A

A

A

A [4]

A

A

A

A

45

 

 

 

 

 

 

 

B

B

 

46

A[25]

B[25]

A[25]

B [25]

A[25]

 

 

A[25]

A[25]

B[25]

47 (Type)

BC [20]

 

BC [20]

 

BC [20]

 

 

A [18][21] [22]

A [18] [21] [22]

 

47 (Tax base)

B

B

B

 

B

 

 

A [18] [21] [22]

A [18] [21] [22]

B

47 (Rate)

BC[20]

 

BC[20]

 

BC[20]

 

 

BC[18][20][22]

BC[20]

 

47 (Amount)

BC[20]

 

BC[20]

 

BC[20]

 

 

BC[18][20][22]

BC[20]

 

47 (Total)

BC[20]

 

BC[20]

 

BC[20]

 

 

BC[18][20][22]

BC[20]

 

47 (MP)

B

 

B

 

B

 

 

B [18][22]

B

 

48

B

 

B

 

B

 

 

B

B

 

49

B[23]

A

B[23]

A

B[23]

 

 

B[23]

B[23]

A

50

C

 

C

 

C

A

 

 

 

 

51

 

 

 

 

 

A [4]

 

 

 

 

52

 

 

 

 

 

A

 

 

 

 

53

 

 

 

 

 

A

 

 

 

 

54

A

A

A

A

A

 

A

A

A

A

55

 

 

 

 

 

A

 

 

 

 

56

 

 

 

 

 

A

 

 

 

 

Legend

Column headings

Codes used for box 37, 1st subdivision

A:

Export/Dispatch

10, 11, 23

B:

Customs warehousing procedure 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

76, 77

C:

Re-export after a special procedure other than the customs warehousing procedure

31

D:

Re-export after customs warehousing

31

E:

Outward processing

21, 22

F:

Transit

 

G:

Customs status of Union goods

 

H:

Release for free circulation

01, 07, 40, 42, 43, 45, 48, 49, 61, 63, 68

I:

Placing of goods under inward processing or temporary admission

51, 53, 54

J:

Placing under a customs warehouse

71, 78

Symbols in the cells

A

:

Mandatory: Particulars required by every Member State

B

:

Optional for the Member States: Particulars which Member States may decide to waive

C

:

Optional for operators: Particulars which operators may decide to supply but which cannot be demanded by the Member States

Notes

[1]

This box is mandatory for agricultural products with export refunds.

[2]

This particular may only be required for non-computerised procedures.

[3]

When the declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure ‘1’ having been entered in box 5.

[4]

This box is mandatory for the NCTS in the manner provided for in Appendix C2.

[5]

This particular may only be required for computerised procedures.

[6]

This box is optional for the Member States where the consignee is not established in the Union nor in a common transit country.

[7]

Not for use in the case of postal consignments or carriage by fixed transport installations.

[8]

Not for use in the case of postal consignments or carriage by fixed transport installations or rail.

[9]

This particular may be required for non-computerised procedures. In the case of computerised procedures, Member States need not collect this particular if they can deduce it from information elsewhere in the declaration and so transmit it to the Commission in compliance with the provisions on the collection of external trade statistics.

[10]

Member States may only require completion of the third subdivision where the customs administration is calculating customs value on behalf of the economic operator.

[11]

Member States may only require this information in cases in which the rules on the monthly fixing of exchange rates laid down in [ex Title V, Chapter 6] do not apply.

[12]

This box must not be completed when export formalities are carried out at the point of exit from the Union.

[13]

This box must not be completed where the import formalities are carried out at the point of entry into the Union.

[14]

This box may be used in the NCTS in the manner provided for in Appendix C2.

[16]

This subdivision must be completed where:

the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a commodity code, or

where Union legislation so provides.

[17]

For completion only where Union legislation so provides.

[18]

This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned.

[19]

Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration.

[20]

This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States.

[21]

This information is not to be provided when customs administrations calculate duties on behalf of operators on the basis of information elsewhere in the declaration.

[22]

Where the declaration is accompanied by the document referred to in Article 6 of this Delegated Regulation, Member States may waive completion of this box.

[23]

This box is to be completed where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure.

[24]

Where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the holder of the procedure to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.

[25]

The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirement.

C.   INSTRUCTIONS FOR USE OF THE FORM

Whenever a particular subset contains one or more copies which may be used in a Member State other than the one in which it was first completed, the forms must be completed by typewriter or by a mechanographical or similar process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the particulars to be entered in box 2 is placed in the position box in the top left-hand corner.

Where all the copies of a subset are intended for use in the same Member State, they may be filled in legibly by hand, in ink and in block capitals, provided that this is allowed in that Member State. The same applies to the particulars to be given on the copies used for the purposes of the Union transit procedure.

The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect particulars and adding those required. Any alterations made in this way must be initialled by the person making them and expressly endorsed by the competent authorities. The latter may, where necessary, require a new declaration to be lodged.

In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures mentioned above. They may also be produced and completed by this means on condition that the provisions concerning the specimen forms, format, language used, legibility, absence of erasures and overwriting, and amendments are strictly observed.

Only numbered boxes are to be completed, as appropriate, by operators. The other boxes, identified by a capital letter, are for administrative use.

Without prejudice to general remark 2, the copies which are to remain at the office of export/dispatch or departure must bear the original signature of the persons concerned.

The lodging with a customs office of a declaration signed by the declarant or his representative shall indicate that the person concerned is declaring the goods in question for the procedure applied for and, without prejudice to the possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member States, in respect of:

the accuracy of the information given in the declaration,

the authenticity of the documents attached,

the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned.

The signature of the holder of the procedure or, where applicable, his authorised representative commits him in respect of all particulars relating to the Union transit operation pursuant to the provisions on Union transit laid down in the Code and in this Regulation and as listed in section B above.

As regards Union transit formalities and formalities at destination, it is in the interests of each person intervening in the operation to check the contents of his declaration before signing it and lodging it with the customs office. In particular, any discrepancy found by the person concerned between the goods which he is to declare and any particulars already entered on the forms being used must immediately be reported by that person to the customs authority. In such cases the declaration must then be made out on fresh forms.

Unless Title III provides otherwise, a box that is not to be used should be left completely blank.

TITLE II

PARTICULARS TO BE ENTERED IN THE VARIOUS BOXES

A.   FORMALITIES RELATING TO EXPORT/DISPATCH, RE-EXPORTATION, CUSTOMS WAREHOUSING OR MANUFACTURING UNDER CUSTOMS SUPERVISION AND UNDER CUSTOMS CONTROL OF GOODS SUBJECT TO EXPORT REFUNDS, OUTWARD PROCESSING, UNION TRANSIT AND/OR PROVING THE CUSTOMS STATUS OF UNION GOODS.

Box 1: Declaration

In the first subdivision, enter the relevant Union code from Appendix D1.

In the second subdivision, enter the type of declaration using the relevant Union code from Appendix D1.

In the third subdivision, enter the relevant Union code from Appendix D1.

Box 2: Consignor/Exporter

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignor/exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

For the purposes of this Appendix, the definition of ‘exporter’ is that given in Union customs legislation. In this context, ‘consignor’ refers to an operator that acts as an exporter in the cases referred to in Article 134 of Delegated Regulation (EU) 2015/2446.

Enter the full name and address of the person concerned.

In the case of groupage consignments, the Member States may provide that the word various be entered in this box, and the list of consignors/exporters to be attached to the declaration.

Box 3: Forms

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one ex form and two EX/c forms, enter 1/3 on the ex form, 2/3 on the first EX/c form and 3/3 on the second EX/c form.

Where the declaration is made up from two sets of four copies instead of one set of eight copies, the two sets are to be treated as one for the purpose of establishing the number of forms.

Box 4: Loading lists

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.

Box 5: Items

Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.

Box 6: Total packages

Enter in figures the total number of packages making up the consignment in question.

Box 7: Reference number

This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR) (1).

Box 8: Consignee

Enter the full name and address of the person(s) to whom the goods are to be delivered.

Where an identification number is required, enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. If an EORI number has not been assigned to the consignee, enter the number required by the legislation of the Member State concerned.

Where an identification number is required and the declaration includes the particulars for an exit summary declaration as set out in Appendix A and facilitations are granted in the framework of a third country traders' partnership programme which is recognised by the Union, that identification number may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. The structure of that third country unique identification number corresponds to the structure as specified in the ‘Exit summary declarations’ part of the data element explanatory note entitled ‘Consignor’, in Appendix A.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignees attached to the declaration.

Box 14: Declarant/Representative

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Enter the full name and address of the person concerned.

If the declarant and the exporter/consignor are the same person, enter ‘exporter’ or ‘consignor’.

To designate the declarant or the status of the representative, use the relevant Union code from Appendix D1.

Box 15: Country of dispatch/export

Enter in box 15a the relevant Union code from Appendix D1 for the Member State in which the goods are located at the time of their release into the procedure.

However, where it is known that the goods were brought from another Member State to the Member State in which the goods are located at the time of their release into the customs procedure, indicate this other Member State, on condition that

(i)

the goods were brought from there only for the purpose of export, and

(ii)

the exporter is not established in the Member State in which the goods are located at the time of their release into the customs procedure and

(iii)

the entry into the Member State in which the goods are located at the time of their release into the customs procedure was not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006//112/EC.

However, where goods are exported following an inward processing procedure, indicate the Member State where the last processing activity was carried out.

Box 17: Country of destination

Using the relevant Union code from Appendix D1, enter in box 17a the last country of destination of the goods to be exported as known at the time of export.

Box 18: Identity and nationality of means of transport at departure

Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities, followed by the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) in the form of the relevant Union code from Appendix D1. If a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer together with the nationality of the tractor.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport

Method of identification

Sea and inland waterway transport

Name of vessel

Air transport

Number and date of flight (where there is no flight number, enter the aircraft's registration number)

Road transport

Vehicle registration number

Rail transport

Wagon number

However, in respect of transit operations where goods are carried in containers that are to be transported by road vehicles, the customs authorities may authorise the holder of the procedure to leave this box blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration and where the customs authorities can ensure that the required information concerning the means of transport will be subsequently entered in box 55.

Box 19: Container (Ctr)

Using the relevant Union code from Appendix D1, enter the presumed situation when crossing the external Union frontier, based on the information available at the time of completion of the export formalities.

Box 20: Delivery terms

Using the relevant Union codes and headings from Appendix D1, give particulars of the terms of the commercial contract.

Box 21: Identity and nationality of active means of transport crossing the border

Using the relevant Union code from Appendix D1, enter the nationality of the active means of transport crossing the Union's external frontier as known at the time of completion of formalities.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport

Method of identification

Sea and inland waterway transport

Name of vessel

Air transport

Number and date of flight (where there is no flight number, enter the aircraft's registration number)

Road transport

Vehicle registration number

Rail transport

Wagon number

Box 22: Currency and total amount invoiced

Using the relevant code from Appendix D1, enter in the first subdivision the currency in which the commercial invoice was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate

This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.

Box 24: Nature of transaction

Using the relevant codes from Appendix D1, enter the type of the transaction concerned.

Box 25: Mode of transport at the border

Using the relevant Union code from Appendix D1, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Union.

Box 26: Inland mode of transport

Using the relevant Union code from Appendix D1, enter the mode of transport upon departure.

Box 27: Place of loading

Using a code where required, enter the place, as known at the time of completion of formalities, at which the goods are to be loaded onto the active means of transport on which they are to cross the Union frontier.

Box 29: Office of exit

Using the relevant Union code from Appendix D1, enter the customs office by which it is intended that the goods should leave the customs territory of the Union.

Box 30: Location of goods

Enter the precise location where the goods may be examined.

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

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration together with the particulars needed to identify them. The description of the goods means the normal trade description. Where box 33 Commodity Code is to be completed, the description must be precise enough to allow the goods to be classified. This box must also contain the particulars required by any specific legislation. Using the relevant Union code from Appendix D1, enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number

Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.

Box 33: Commodity Code

Enter the code number corresponding to the item in question, as described in Appendix D1.

Box 34: Country-of-origin code

Operators completing box 34a should use the relevant Union code from Appendix D1 to enter the country of origin, as defined in Title II of the Code.

Enter the region of dispatch or production of the goods in question in Box 34b.

Box 35: Gross mass (kg)

Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Where a transit declaration covers several types of goods, the total gross mass needs only be entered in the first box 35, the remaining boxes 35 being left blank. Member States may extend this rule to all procedures referred to under columns A to E and G of the table in Title I, B.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

from 0,001 to 0,499: rounding down to the nearest kg,

from 0,5 to 0,999: rounding up to the nearest kg.

A gross mass of less than 1 kg should be entered as 0,xyz (e.g. 0,654 for a package of 654 grams).

Box 37: Procedure

Using the relevant Union code from Appendix D1, enter the procedure for which the goods are declared.

Box 38: Net mass (kg)

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.

Box 40: Summary declaration/Previous document

Using the relevant Union codes from Appendix D1, enter the reference particulars of documents preceding export to a third country/dispatch to a Member State.

Where the declaration concerns goods re-exported following discharge of the customs warehousing procedure in a type B customs warehouse, enter the reference particulars of the declaration entering goods for that procedure.

In the case of a declaration entering goods for the Union transit procedure, give the reference for the previous customs destination or corresponding customs documents. Where, in the case of non-computerised transit procedures, more than one reference has to be entered, the Member States may provide that the word ‘various’ be entered in this box and a list of the references concerned accompany the transit declaration.

Box 41: Supplementary units

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.

Box 44: Additional information/Documents produced/Certificates and authorisations

Using the relevant codes from Appendix D1, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration.

The subdivision ‘A.I. code’ (Additional information code) must not be used.

Where a re-export declaration discharging the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

Box 46: Statistical value

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed, in accordance with the Union provisions in force.

Box 47: Calculation of taxes

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Union codes from Appendix D1, the following should be shown on each line:

the type of tax (e.g. excise duties),

the tax base,

the rate of tax applicable,

the amount of tax payable,

the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the export formalities are completed.

Box 48: Deferred payment

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.

Box 49: Identification of warehouse

Using the relevant Union code from Appendix D1, enter the reference particulars of the warehouse.

Box 50: Principal

Enter the full name (person or company) and address of the holder of the procedure, together with the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the EORI number is provided, Member States may waive the obligation to provide the full name (person or company) and address. Where appropriate, enter the full name (person or company) of the authorised representative signing on behalf of the holder of the procedure.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of departure. Where the holder of the procedure is a legal person, the signatory should add his capacity after his signature and full name.

For export operations, the declarant or his representative may enter the name and address of a person established in the district of the office of exit to whom copy 3 of the declaration endorsed by the said office may be given.

Box 51: Intended offices of transit (and country)

Enter the code for the intended office of entry into each common transit country to be crossed and the office of entry by which the goods re-enter the customs territory of the Union after having crossed the territory of a common transit country, or, where the shipment is to cross a territory other than that of the Union or of a common transit country, the office of exit by which the transport leaves the Union and the office of entry by which it re-enters the Union.

Using the relevant Union code from Appendix D1, enter the customs offices concerned.

Box 52: Guarantee

Using the relevant Union codes from Appendix D1, enter the type of guarantee or guarantee waiver used for the operation as well as, as appropriate, the number of the comprehensive guarantee certificate, the guarantee waiver certificate, or the individual guarantee voucher and the office of guarantee.

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 Appendix D1 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.

Box 53: Office of destination (and country)

Using the relevant Union code from Appendix D1, enter the office where the goods are to be presented in order to complete the Union transit operation.

Box 54: Place and date, signature and name of the declarant or his representative

Enter the place and date of completion of the declaration.

Subject to specific provisions to be adopted with regard to the use of computerised systems, the original of the handwritten signature of the person concerned must be given on the copy which is to remain at the office of export/dispatch, followed by the full name of that person. Where that person is a legal person, the signatory should add his capacity after his signature and full name.

B.   FORMALITIES EN ROUTE

Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the office of destination, certain particulars may have to be entered on the copies of the Single Administrative Document accompanying the goods. These particulars concern the transport operation and are to be entered on the document in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The particulars may be added legibly by hand; in this case, the form should be completed in ink in block capitals.

These particulars, which only appear on copies 4 and 5, concern the following boxes:

Transhipment: Use box 55.

Box 55: Transhipments

The first three lines of this box are to be completed by the carrier where, during the operation in question, the goods are transhipped from one means of transport to another or from one container to another.

The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member State in whose territory the transhipment is to be made.

Where those authorities consider that the transit operation may continue in the normal way, they shall, once they have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration.

Other incidents: Use box 56.

Box 56: Other incidents during carriage

Box to be completed in accordance with existing obligations under the Union transit procedure.

In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number of the new tractor. In such cases endorsement by the competent authorities is not necessary.

C.   FORMALITIES FOR RELEASE FOR FREE CIRCULATION, END-USE, INWARD PROCESSING, TEMPORARY ADMISSION AND CUSTOMS WAREHOUSING

Box 1: Declaration

In the first subdivision, enter the relevant Union code from Appendix D1.

In the second subdivision, enter the type of declaration using the relevant Union code from Appendix D1.

Box 2: Consignor/Exporter

Enter the full name and address of the last seller of the goods prior to their importation into the Union.

Where an identification number is required, the Member States may waive provision of the full name and address of the person concerned.

Where an identification number is required, enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. If an EORI number has not been assigned to the consignor/exporter, enter the number requested by the legislation of the Member State concerned.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignors/exporters attached to the declaration.

Box 3: Forms

Enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one IM form and two IM/c forms, enter ‘1/3’ on the IM form, ‘2/3’ on the first IM/c form and ‘3/3’ on the second IM/c form.

Box 4: Loading lists

Enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.

Box 5: Items

Enter in figures the total number of items declared by the person concerned in all the forms and continuation forms (or loading lists or commercial lists) used. The number of items must correspond to the number of boxes 31 to be completed.

Box 6: Total packages

Enter in figures the total number of packages making up the consignment in question.

Box 7: Reference number

This entry concerns the commercial reference number assigned by the person concerned to the consignment in question. It may take the form of a Unique Consignment Reference Number (UCR) (2).

Box 8: Consignee

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the consignee does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Enter the full name and address of the person concerned.

In the case of placing of goods under the customs warehousing procedure in a private warehouse, enter the full name and address of the depositor where he is not the declarant.

In the case of groupage consignments, the Member States may provide that the word ‘various’ be entered in this box, and the list of consignees attached to the declaration.

Box 12: Value details

Enter in this box information on value, e.g. a reference to the authorisation whereby the customs authorities waive the requirement to produce a DV1 form in support of each declaration or details of adjustments.

Box 14: Declarant/Representative

Enter the EORI number referred to in Article 1(18) of Delegated Regulation (EU) 2015/2446. Where the declarant/representative does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.

Enter the full name and address of the person concerned.

If the declarant and the consignee are the same person, enter the word consignee.

To designate the declarant or the status of the representative, use the relevant Union code from Appendix D1.

Box 15: Country of dispatch/export

If neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate country, enter in box 15a the relevant Union code from Appendix D1 for the country from which goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure.

If such a stoppage or commercial transaction has taken place, indicate the last intermediate country.

For the purpose of this data requirement, a stoppage to enable consolidation of the goods en-route shall be considered as being related to the transport of the goods.

Box 17: Country of destination

Enter in box 17a the Union code from Appendix D1 as follows:

(a)

For the formalities for release for free circulation including end-use, or for home-use, enter the Union code for the Member State where the goods are located at the time of release into the customs procedure.

However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, enter the code for this latter Member State.

(b)

For the formalities for the inward processing procedure, enter the Union code for the Member State where the first processing activity is carried out.

(c)

For the formalities for temporary admission, enter the Union code for the Member State where the goods are to be first used.

(d)

For the formalities for customs warehousing, enter the Union code for the Member State where the goods are located at the time of release into the customs procedure.

Enter in box 17b the region of destination of the goods.

Box 18: Identity and nationality of means of transport on arrival

Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.

Depending on the means of transport concerned, the following details concerning identity may be entered:

Means of transport

Method of identification

Sea and inland waterway transport

Name of vessel

Air transport

Number and date of flight (where there is no flight number, enter the aircraft's registration number)

Road transport

Vehicle registration number

Rail transport

Wagon number

Box 19: Container (Ctr)

Using the relevant Union code from Appendix D1, enter the situation when crossing the external Union frontier.

Box 20: Delivery terms

Using the relevant Union codes and headings from Appendix D1, give particulars of the terms of the commercial contract.

Box 21: Identity and nationality of active means of transport crossing the border

Using the relevant Union code from Appendix D1, enter the nationality of the active means of transport crossing the Unions external frontier.

In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.

Box 22: Currency and total amount invoiced

Using the relevant code from Appendix D1, enter in the first subdivision the currency in which the commercial invoice was drawn up.

Enter in the second subdivision the invoiced price for all goods declared.

Box 23: Exchange rate

This box contains the exchange rate in force between the invoice currency and the currency of the Member State concerned.

Box 24: Nature of transaction

Using the relevant codes from Appendix D1, enter the type of the transaction concerned.

Box 25: Mode of transport at the border

Using the relevant Union code from Appendix D1, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union.

Box 26: Inland mode of transport

Using the relevant Union code from Appendix D1, enter the mode of transport upon arrival.

Box 29: Office of entry

Using the relevant Union code from Appendix D1, enter the customs office by which the goods entered the customs territory of the Union.

Box 30: Location of goods

Enter the precise location where the goods may be examined.

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

Enter the marks, numbers, quantity and kind of packages or, in the case of unpackaged goods, enter the number of such goods covered by the declaration, together with the particulars necessary to identify them. The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification. This box must also contain the particulars required by any specific rules (e.g. VAT, excise duties). Using the relevant Union code from Appendix D1, enter the kind of the packages.

If containers are used, their identifying marks should also be entered in this box.

Box 32: Item number

Enter the number of the item in question in relation to the total number of items declared in the forms and continuation forms used, as described in the note to box 5.

Box 33: Commodity Code

Enter the code number corresponding to the item in question, as described in Appendix D1. The Member States may provide for entry of a specific nomenclature concerning excise duties in the fifth subdivision.

Box 34: Country-of-origin code

Enter in box 34a the relevant Union code from Appendix D1 for the country of origin, as defined in Title II of the Code.

Box 35: Gross mass (kg)

Enter the gross mass, expressed in kilograms, of the goods described in the relevant box 31. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.

Where a declaration covers several types of goods, Member States may decide that, for the procedures referred to under columns H to J of the table in (ex Title I, B), the total gross mass only be entered in the first box 35, the remaining boxes 35 being left blank.

Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:

from 0,001 to 0,499: rounding down to the nearest kg,

from 0,5 to 0,999: rounding up to the nearest kg,

a gross mass of less than 1 kg should be entered as 0,xyz (e.g. 0,654 for a package of 654 grams).

Box 36: Preference

This box contains information on the tariff treatment of the goods. Where its use is provided for in the matrix of Title I, section B, it must be used even when no tariff preferential treatment is requested. However, this box must not be used in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/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. Enter the relevant Union code from Appendix D1.

The Commission will publish at regular intervals in the C series of the Official Journal of the European Union the list of the combinations of codes usable together with examples and explanatory notes.

Box 37: Procedure

Using the relevant Union code from Appendix D1, enter the procedure for which the goods are declared.

Box 38: Net mass (kg)

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the mass of the goods without any packaging.

Box 39: Quota

Enter the order number of the tariff quota for which the declarant is applying.

Box 40: Summary declaration/Previous document

Using the relevant Union codes from Appendix D1, enter the reference particulars of any summary declaration used in the Member State of import or of any previous document.

Box 41: Supplementary units

Where necessary, enter the quantity of the item in question, expressed in the unit laid down in the goods nomenclature.

Box 42: Item price

Enter the price of the item in question.

Box 43: Valuation method

Using the relevant Union code from Appendix D1, enter the valuation method used.

Box 44: Additional information/Documents produced/Certificates and authorisations

Using the relevant codes from Appendix D1, enter the details required by any specific rules applicable together with reference particulars of the documents produced in support of the declaration.

The subdivision ‘A.I. code’ must not be used.

Where a declaration entering goods for the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to operators to opt for the use of the euro unit for the establishment of their customs declarations must include in this box, preferably in the subdivision in the bottom right-hand corner, an indicator of the currency unit, national unit or euro unit, used.

Member States may provide that this indicator be entered only in box 44 for the first item of goods of the declaration. In this case, the information will be deemed valid for all the goods items of the declaration.

This indicator will be constituted by the iso-alpha-3 currency code (ISO 4217).

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.

Box 45: Adjustment

This box contains information of any adjustments when no DV1 form is produced in support of the declaration. Any amounts to be entered in this box are to be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.

Box 46: Statistical value

Enter the statistical value expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed, in accordance with the Union provisions in force.

Box 47: Calculation of taxes

Enter the tax base applicable (value, weight or other). Using, where necessary, the relevant Union codes from Appendix D1, the following should be shown on each line:

the type of tax (e.g. import duty, VAT),

the tax base,

the rate of tax applicable,

the amount of tax payable,

the method of payment chosen (MP).

The amounts in this box must be expressed in the currency unit the code for which may appear in box 44, or, in the absence of such a code in box 44, in the currency of the Member State where the import formalities are completed.

Box 48: Deferred payment

Enter, where applicable, the reference particulars of the authorisation in question; deferred payment here refers both to deferred payment of customs duties and to tax credit.

Box 49: Identification of warehouse

Using the relevant Union code from Appendix D1, enter the reference particulars of the warehouse.

Box 54: Place and date, signature and name of the declarant or his representative

Enter the place and date of the completion of the declaration.

Subj