ISSN 1977-0677
Official Journal
of the European Union
L 343
English edition
Legislation
Volume 58
29 December 2015
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ISSN 1977-0677 |
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Official Journal of the European Union |
L 343 |
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English edition |
Legislation |
Volume 58 |
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Contents |
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II Non-legislative acts |
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REGULATIONS |
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Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. The titles of all other Acts are printed in bold type and preceded by an asterisk. |
II Non-legislative acts
REGULATIONS
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29.12.2015 |
EN |
Official Journal of the European Union |
L 343/1 |
COMMISSION DELEGATED REGULATION (EU) 2015/2446
of 28 July 2015
supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 290
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 (1), and in particular Articles 2, 7, 10, 24, 31, 36, 40, 62, 65, 75, 88, 99, 106, 115, 122, 126, 131, 142, 151, 156, 160, 164, 168, 175, 180, 183, 186, 196, 206, 212, 216, 221, 224, 231, 235, 253, 265 thereof,
Whereas:
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(1) |
Regulation (EU) No 952/2013 (Code), in its consistency with the Treaty on the Functioning of the European Union (TFEU), delegates on the Commission the power to supplement certain non-essential elements of the Code, in accordance with Article 290 TFEU. The Commission is therefore called to exercise new powers in the post-Lisbon Treaty context, in order to allow for a clear and proper application of the Code. |
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(2) |
During its preparatory work, the Commission has carried out appropriate consultations, including at expert level and with the relevant stakeholders, who actively contributed to the drafting of this Regulation. |
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(3) |
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 is a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls, thus reducing costs for business and risk for society. Therefore, all exchanges of information between customs authorities and between economic operators and customs authorities and the storage of such information using electronic data-processing techniques require specifications on the information systems dealing with the storage and processing of customs information and the need to provide for the scope and purpose of the electronic systems to be put in place in agreement with the Commission and the Member States. More specific information needs also to be provided for the specific systems related to customs formalities or procedures, or in the case of systems where the EU harmonised interface is defined as a component of the system offering a direct and EU harmonised access to trade, in the form of a service integrated in the electronic customs system. |
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(4) |
The procedures based on electronic systems laid down in Commission Regulation (EEC) No 2454/93 (3) and already applied for the areas of import, export and transit have proven to be efficient. Therefore, continuity in the application of those rules should be ensured. |
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(5) |
To facilitate the use of electronic data-processing techniques and to harmonise their use, common data requirements should be laid down for each of the areas for which those data-processing techniques are to be applied. The common data requirements should be in line with Union and national data protection provisions in force. |
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(6) |
In order to ensure a level playing field between postal operators and other operators, a uniform framework for the customs clearance of items of correspondence and postal consignments should be adopted in order to allow for the use of electronic systems. With a view to providing trade facilitation while preventing fraud and protecting the rights of consumers, appropriate and feasible rules for declaring postal items to customs should be laid down that take into due consideration the obligation of postal operators to provide universal postal service in accordance with the acts of the Universal Postal Union. |
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(7) |
In order to achieve additional flexibility for economic operators and customs authorities, it should be possible to allow for the use of means other than electronic data-processing techniques in situations where also the risk of fraud is limited. Those situations should in particular cover the notification of the customs debt, exchange of the information establishing the conditions for the relief of import duty; notification by the same means by the customs authorities where the declarant has lodged a declaration using means other than electronic data-processing techniques; presentation of the Master Reference Number (MRN) for transit in ways other than on a transit accompanying document, the possibility to lodge retrospectively an export declaration and to present the goods at the customs office of exit as well as evidence that the goods have left the custom territory of the Union or the exchange and storage of information relating to an application and a decision relating to binding origin information. |
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(8) |
In situations where the use of electronic data-processing techniques would mean excessive efforts for the economic operators, for the sake of the alleviation of those efforts, the use of other means should be allowed, in particular for the proof of the customs status of Union goods for commercial consignments of limited value or the use of oral declaration for export also for commercial goods provided that their value does not exceed the statistical threshold. The same applies to a traveller other than an economic operator for situations where he makes a request for a proof of the customs status of Union goods or for fishing vessels up to a certain length. Moreover, due to obligations emanating from international agreements which foresee that procedures are carried on paper it would be contrary to those agreements to impose an obligation to use electronic data-processing techniques. |
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(9) |
For the purpose to have a unique identification of economic operators it should be clarified that each economic operator is to register only once with a clearly defined data set. The registration of economic operators not established in the European Union as well as of persons other than economic operators allows for the proper functioning of electronic systems that require an EORI number as an unequivocal reference to the economic operator. Data should not be stored for longer than needed and therefore rules for the invalidation of an EORI number should be foreseen. |
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(10) |
The period for exercising the right to be heard by a person applying for a decision relating to the application of the customs legislation (applicant) should be sufficient to allow the applicant to prepare and submit his point of view to the customs authorities. That period, should, nevertheless, be reduced in cases where the decision pertains to the results of the control of goods not properly declared to customs. |
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(11) |
In order to strike a balance between the effectiveness of the customs authorities' tasks and the respect of the right to be heard, it is necessary to provide for certain exemptions from the right to be heard. |
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(12) |
In order to enable the customs authorities to take decisions which will have a Union-wide validity in the most efficient way, uniform and clear conditions for both the customs administrations and the applicant should be established. Those conditions should relate in particular to the acceptance of an application for a decision, not only with regard to new applications, but also taking into account any previous decision annulled or revoked, as this acceptance should encompass only applications that provide customs authorities with the necessary elements to analyse the request. |
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(13) |
In cases where the customs authorities ask for additional information which is necessary for them to reach their decision, it is appropriate to provide for an extension of the time-limit for taking that decision, in order to assure an adequate examination of all the information provided by the applicant. |
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(14) |
In certain cases a decision should take effect from a date which is different from the date on which the applicant receives it or is deemed to have received it, namely when the applicant has requested a different date of effect or the effect of the decision is conditional to the completion of certain formalities by the applicant. Those cases should be thoroughly identified, for the sake of clarity and legal certainty. |
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(15) |
For the same reasons, the cases where a customs authority has the obligation to re-assess and, where appropriate, suspend a decision should also be thoroughly identified. |
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(16) |
With a view to ensuring the necessary flexibility and in order to facilitate audit-based controls, a supplementary criterion should be established for those cases where the competent customs authority cannot be determined according to the third subparagraph of Article 22(1) of the Code. |
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(17) |
For the sake of trade facilitation, it is desirable to determine that applications for decisions relating to binding information may also be submitted in the Member State where the information is to be used. |
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(18) |
In order to avoid the issuing of incorrect or non-uniform decisions relating to binding information, it is appropriate to determine that specific time-limits should apply for issuing such decisions in cases where the normal time-limit cannot be met. |
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(19) |
While the simplifications for an Authorised Economic Operator (AEO) should be determined as part of the specific provisions on customs simplifications for reasons of convenience, facilitations for AEO have to be assessed against the security and safety risks associated with a particular process. Since the risks are addressed where an economic operator authorised for security and safety as referred to in Article 38(2)(b) of the Code (AEOS) lodges a customs declaration or a re-export declaration for goods taken out of the customs territory of the Union, risk analysis for security and safety purposes should be carried out on the basis of such declaration and no additional particulars related to security and safety should be required. With a view to the criteria for granting the status, the AEO should enjoy a favourable treatment in the context of controls unless the controls are jeopardised or required according to a specific threat level or by other Union legislation. |
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(20) |
By Decision 94/800/EC (4) the Council approved the Agreement on Rules of Origin (WTO-GATT 1994), annexed to the final act signed in Marrakesh on 15 April 1994. The Agreement on Rules of Origin states that specific rules for origin determination of some product sectors should first of all be based on the country where the production process has led to a change in tariff classification. Only where that criterion does not allow to determine the country of last substantial transformation can other criteria be used, such as a value added criterion or the determination of a specific processing operation. Considering that the Union is party to that Agreement it is appropriate to lay down provisions in the Union customs legislation reflecting those principles laid down in that Agreement for the determination of the country where goods underwent their last substantial transformation. |
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(21) |
In order to prevent manipulation of the origin of imported goods with the purpose of avoiding the application of commercial policy measures, the last substantial processing or working should in some cases be deemed not to be economically justified. |
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(22) |
Rules of origin applicable in connection with the definition of the concept of 'originating products' and with cumulation within the framework of the Union's Generalised System of Preferences (GSP) and of the preferential tariff measures adopted unilaterally by the Union for certain countries or territories should be established in order to ensure that the preferences concerned are only granted to products genuinely originating in GSP beneficiary countries and in these countries or territories, respectively and thus benefit their intended recipients. |
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(23) |
In view of avoiding disproportionate administrative costs while ensuring protection of the financial interests of the Union, it is necessary, in the context of simplification and facilitation, to ensure that the authorisation granted to determine specific amounts relating to the customs value on the basis of specific criteria is subject to appropriate conditions. |
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(24) |
It is necessary to establish calculation methods in order to determine the amount of import duty to be charged on processed products obtained under inward processing, as well as for cases where a customs debt is incurred for processed products resulting from the outward processing procedure and where specific import duty is involved. |
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(25) |
No guarantee should be required for goods placed under the temporary admission procedure where this is not economically justified. |
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(26) |
The types of security most used for ensuring payment of a customs debt are a cash deposit or its equivalent or the provision of an undertaking given by a guarantor; however, economic operators should have the possibility to provide to the customs authorities other types of guarantee as long as those types provide equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid. It is therefore necessary to determine those other types of guarantee and specific rules regarding their use. |
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(27) |
In order to ensure a proper protection of the financial interests of the Union and of the Member States and a level playing field between economic operators, economic operators should only benefit from a reduction of the level of the comprehensive guarantee or from a guarantee waiver if they fulfil certain conditions demonstrating their reliability |
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(28) |
In order to ensure legal certainty it is necessary to supplement the rules of the Code on the release of the guarantee where goods are placed under the Union transit procedure and where a CPD carnet or an ATA carnet is used. |
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(29) |
The notification of the customs debt is not justified under certain circumstances where the amount concerned is less than EUR 10. The customs authorities should therefore be exempted from notification for the customs debt in those cases. |
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(30) |
In order to avoid recovery proceedings where remission of import or export duty is likely to be granted, there is a need to provide for a suspension of the time-limit for payment of the amount of duty until the decision has been taken. In order to protect the financial interests of the Union and the Member States a guarantee should be required to benefit from such suspension except where this would cause serious economic or social difficulties. The same should apply where the customs debt is incurred through non-compliance, provided that no deception or obvious negligence can be attributed to the person concerned. |
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(31) |
In order to ensure uniform conditions for the implementation of the Code and to offer clarification as to the detailed rules on the basis of which the UCC provisions are to be put into practice, including the specifications and the procedures to be fulfilled, requirements and clarifications should be included on the conditions for application for repayment or remission, the notification of a decision on repayment or remission, the formalities and the time-limit to take a decision on repayment or remission. General provisions should be applicable when decisions are to be taken by the Member States’ customs authorities, whereas it is appropriate to lay down a specific procedure for those cases where a decision is to be taken by the Commission.. This Regulation regulates the procedure concerning the decision of repayment or remission to be taken by the Commission, notably on the transmission of the file to the Commission, the notification of the decision and the application of the right to be heard, taking into account the Union interest in ensuring that the customs provisions are respected and the interests of economic operators acting in good faith. |
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(32) |
Where the extinguishment of the customs debt occurs due to situations of failures with no significant effect on the correct operation of the customs procedure concerned, those situations should include in particular cases of non-compliance with certain obligations provided that the non-compliance can be remedied afterwards. |
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(33) |
The experience gained with the electronic system relating to entry summary declarations and the requirements for customs stemming from the EU Action Plan on Air Cargo Security (5) have highlighted the need for improving the data quality of such declarations, notably by requiring the real supply-chain parties to motivate the transaction and movements of goods. Since contractual arrangements prevent the carrier from providing all of the required particulars, those cases and the persons holding and required to provide that data should be determined. |
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(34) |
In order to allow for further improving the effectiveness of security and safety-related risk analysis for air transport and, in the case of containerised cargo, for maritime transport, required data should be submitted before loading the aircraft or the vessel, while in the other cases of transport of goods risk analysis can effectively also be carried out where the data is submitted before the arrival of goods in the customs territory of the Union. For the same reason, it is justified to replace the general waiver from the obligation to lodge an entry summary declaration for goods moved under the acts of the Universal Postal Union by a waiver for items of correspondence and to remove the waiver based on the value of the goods as the value cannot be a criterion for assessing the security and safety risk. |
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(35) |
In order to ensure a smooth flow in the movement of goods, it is appropriate to apply certain customs formalities and controls to trade in Union goods between parts of the customs territory of the Union to which the provisions of Council Directive 2006/112/EC (6) or of Council Directive 2008/118/EC (7) apply and the rest of the customs territory of the Union, or to trade between parts of that territory where those provisions do not apply. |
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(36) |
The presentation of the goods on arrival in the customs territory of the Union and the temporary storage of goods should as a general rule take place in the premises of the competent customs office or in temporary storage facilities operated exclusively by the holder of an authorisation granted by the customs authorities. However, in order to achieve additional flexibility for economic operators and customs authorities, it is appropriate to provide for the possibility to approve, a place other than the competent customs office for the purposes of the presentation of goods or a place other than a temporary storage facility for the temporary storage of the goods. |
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(37) |
In order to increase clarity for the economic operators in respect of the customs treatment of goods entering the customs territory of the Union, rules should be defined for situations where the presumption of the customs status of Union goods does not apply. Furthermore, rules should be laid down for situations where goods keep their customs status as Union goods when they have temporarily left the customs territory of the Union and re-enter so that both traders and the customs administrations can handle those goods efficiently at re-entry. Conditions for the granting of facilitation in the establishment of the proof of the customs status of Union goods should be determined with a view to alleviating the administrative burden for the economic operators. |
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(38) |
In order to facilitate the correct application of the benefit of relief from import duty, it is appropriate to determine the cases where goods are considered to be returned in the state in which they were exported and the specific cases of returned goods which have benefited from measures laid down under the common agricultural policy and also benefit from relief from import duty. |
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(39) |
In the case where a simplified declaration for placing goods under a customs procedure is regularly used, appropriate conditions and criteria, similar to the ones applying to AEOs, should be fulfilled by the authorisation holder, in order to ensure the adequate use of simplified declarations. The conditions and criteria should be proportionate to the benefits of the regular use of simplified declarations. Moreover, harmonised rules should be established with regard to the time-limits for lodging a supplementary declaration and any supporting documents which are missing at the time where the simplified declaration is lodged. |
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(40) |
In order to seek a balance between facilitation and control, appropriate conditions, distinct from the ones applicable for special procedures, should be laid down for the use of the simplified declaration and entry in the declarant's records as simplifications for placing goods under a customs procedure. |
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(41) |
Due to the requirements as regards the supervision of the exit of goods, entry in the declarant’s records for export or re-export should be possible only where the customs authorities can deal without a customs declaration on the basis of a transaction and limited to specific cases. |
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(42) |
Where an amount of import duty is potentially not payable as a result of a request for the granting of a tariff quota, the release of the goods should not be conditional upon the lodging of a guarantee where there is no reason to suppose that the tariff quota will be very shortly exhausted. |
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(43) |
In order to achieve additional flexibility for economic operators and customs authorities, authorized banana weighers should be allowed to draw up banana weighing certificate that will be used as supporting documents for the verification of the customs declaration for release for free circulation.. |
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(44) |
In certain situations it is appropriate that a customs debt does not incur and import duty is not payable by the holder of the authorisation. Therefore, it should be possible to extend the time-limit for the discharge of a special procedure in such cases. |
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(45) |
In the interest of having the right balance between minimising the administrative burden for both the customs administrations and the economic operators and ensuring the correct application of the transit procedures and preventing misuse, transit simplifications should be made available to reliable economic operators and on the basis of harmonised criteria to the widest possible extent. Therefore, the requirements for access to those simplifications should be aligned with the conditions and criteria applying to the economic operators who wish to be granted the status of AEO. |
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(46) |
In order to prevent possible fraudulent actions in cases of certain transit movements linked with export, rules for specific cases should be determined where goods having the customs status of Union goods are placed under the external transit procedure. |
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(47) |
The Union is a contracting party to the Convention on temporary admission (8), including any subsequent amendments thereof (Istanbul Convention). Therefore, the requirements of specific use under temporary admission which allow the temporary use of non-Union goods in the customs territory of the Union with total or partial relief from import duty, which are laid down in this Regulation, have to be in line with that Convention. |
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(48) |
Customs procedures concerning customs warehousing, free zones, end-use, inward processing and outward processing should be simplified and rationalised in order to make the use of special procedures more attractive for trade. Therefore, the various inward processing procedures under the drawback system and the suspension system and the processing under customs control should be merged into a single procedure of inward processing. |
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(49) |
Legal certainty and equal treatment between economic operators require the indication of the cases in which an examination of the economic conditions for inward and outward processing is required. |
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(50) |
In order for traders to benefit from increased flexibility regarding the use of equivalent goods, it should be possible to use equivalent goods under the outward processing procedure. |
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(51) |
In order to reduce administrative costs, a longer period of validity of authorisations for specific use and processing than the one applied under Regulation (EEC) No 2454/93 should be laid down. |
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(52) |
A bill of discharge should not only be required for inward processing but also for end-use in order to facilitate the recovery of any amount of import duty and hence, to safeguard the financial interests of the Union. |
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(53) |
It is appropriate to determine clearly the cases in which movement of goods which have been placed under a special procedure other than transit is allowed, so that it is not necessary to use the external Union transit procedure which would require two additional customs declarations. |
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(54) |
In order to ensure the most effective and the least disruptive risk analysis, the pre-departure declaration should be lodged within time-limits taking account of the particular situation of the mode of transport concerned. For maritime transport, in the case of containerised cargo, required data should be submitted already within a time-limit before loading the vessel, while in the other cases of transport of goods risk analysis can effectively also be carried out where the data is submitted within a time-limit subject to the departure of goods from the customs territory of the Union. The obligation to lodge a pre-departure declaration should be waived where the type of goods, their transport modalities or their specific situation allow for the assessment that no security and safety risk related data need to be required without prejudice to the obligations related to export or re-export declarations. |
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(55) |
In order to achieve additional flexibility for the customs authorities when dealing with certain irregularities in the framework of the export procedure, it should be possible to invalidate the customs declaration on customs initiative. |
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(56) |
In order to safeguard the legitimate interests of economic operators and ensure the continued validity of decisions taken and authorisations granted by customs authorities on the basis of the provisions of the Code and or on the basis of Council Regulation (EEC) No 2913/92 (9) and Regulation (EEC) No 2454/93, it is necessary to establish transitional provisions in order to allow for the adaptation of those decisions and authorisations to the new legal rules. |
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(57) |
In order to afford Member States sufficient time to adjust customs seals and seals of a special type used to ensure the identification of goods under a transit procedure to the new requirements laid down in this Regulation, it is appropriate to provide for a transitional period during which Member States may continue using seals satisfying the technical specifications laid down in Regulation (EEC) No 2454/93. |
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(58) |
The general rules supplementing the Code are closely interlinked, they cannot be separated due to the interrelatedness of their subject matter while they contain horizontal rules that apply across several customs procedures. Therefore, it is appropriate to group them together in a single Regulation in order to ensure legal coherence, |
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(59) |
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:
TITLE I
GENERAL PROVISIONS
CHAPTER 1
Scope of the customs legislation, mission of customs and definitions
Article 1
Definitions
For the purposes of this Regulation, the following definitions shall apply:
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(1) |
'agricultural policy measure' means the provisions related to import and export activities for products which are covered by Annex 71-02, points 1, 2 and 3.; |
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(2) |
'ATA Carnet' means an international customs document for temporary admission issued in accordance with the ATA Convention or the Istanbul Convention; |
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(3) |
'ATA Convention' means the Customs Convention on the ATA carnet for the temporary admission of goods done at Brussels on 6 December 1961; |
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(4) |
'Istanbul Convention' means the Convention on temporary admission done at Istanbul on 26 June 1990; |
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(5) |
'baggage' means all goods carried by whatever means in relation to a journey of a natural person; |
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(6) |
'Code' means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code; |
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(7) |
'Union airport' means any airport situated in the customs territory of the Union; |
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(8) |
'Union port' means any sea port situated in the customs territory of the Union; |
|
(9) |
'Convention on a common transit procedure' means the Convention on a common transit procedure (10); |
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(10) |
'common transit country' means any country, other than a Member State of the Union that is a contracting party to the Convention on a common transit procedure; |
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(11) |
'third country' means a country or territory outside the customs territory of the Union; |
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(12) |
'CPD Carnet' means an international customs document used for temporary admission of means of transport issued in accordance with the Istanbul Convention; |
|
(13) |
'customs office of departure' means the customs office where the customs declaration placing goods under a transit procedure is accepted; |
|
(14) |
'customs office of destination' means the customs office where the goods placed under a transit procedure are presented in order to end the procedure; |
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(15) |
'customs office of first entry' means the customs office which is competent for customs supervision at the place where the means of transport carrying the goods arrives in the customs territory of the Union from a territory outside that territory. |
|
(16) |
'customs office of export' means the customs office where the export declaration or the re-export declaration is lodged for goods being taken out of the customs territory of the Union; |
|
(17) |
'customs office of placement' means customs office indicated in the authorisation for a special procedure as referred to in Article 211(1) of the Code, empowered to release goods for a special procedure; |
|
(18) |
‘Economic Operators Registration and Identification number' (EORI number) means an identification number, unique in the customs territory of the Union, assigned by a customs authority to an economic operator or to another person in order to register him for customs purposes; |
|
(19) |
'exporter' means
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|
(20) |
'generally accepted accounting principles' means the principles which are recognised or have substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared; |
|
(21) |
'goods of a non-commercial nature' means
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|
(22) |
'Master Reference Number' (MRN) means the registration number allocated by the competent customs authority to declarations or notifications referred to in Article 5(9) to (14) of the Code, to TIR operations or to proofs of the customs status of Union goods; |
|
(23) |
'period for discharge' means the time by which goods placed under a special procedure, except transit, or processed products must be placed under a subsequent customs procedure, must be destroyed, must have been taken out of the customs territory of the Union or must be assigned to their prescribed end-use. In case of outward processing the period for discharge means the period within which goods temporarily exported may be re-imported into the customs territory of the Union in the form of processed products and placed under release for free circulation, in order to able to benefit from total or partial relief from import duties; |
|
(24) |
'goods in postal consignment' means goods other than items of correspondence, contained in a postal parcel or package and conveyed under the responsibility of or by a postal operator in accordance with the provisions of the Universal Postal Union Convention adopted on 10 July 1984 under the aegis of the United Nations Organisation; |
|
(25) |
'postal operator' means an operator established in and designated by a Member State to provide the international services governed by the Universal Postal Convention; |
|
(26) |
'items of correspondence' means letters, postcards, braille letters and printed matter not liable to import or export duty; |
|
(27) |
‘outward processing IM/EX’ means the prior import of processed products obtained from equivalent goods under outward processing before the export of the goods they are replacing, referred to in Article 223(2)(d) of the Code; |
|
(28) |
‘outward processing EX/IM’ means the export of Union goods under outward processing before the import of processed products; |
|
(29) |
‘inward processing EX/IM’ means the prior export of processed products obtained from equivalent goods under inward processing before the import of the goods they are replacing, referred to in Article 223(2)(c) of the Code; |
|
(30) |
‘inward processing IM/EX’ means the import of non-Union goods under inward processing before the export of processed products; |
|
(31) |
'private individual' means natural persons other than taxable persons acting as such as defined by Council Directive 2006/112/EC ; |
|
(32) |
'public customs warehouse type I' means a public customs warehouse where the responsibilities referred to in Article 242(1) of the Code lie with the holder of the authorisation and with the holder of the procedure; |
|
(33) |
'public customs warehouse type II' means a public customs warehouse where the responsibilities referred to in Article 242(2) of the Code lie with the holder of the procedure; |
|
(34) |
'single transport document' means in the context of customs status a transport document issued in a Member State covering the carriage of the goods from the point of departure in the customs territory of the Union to the point of destination in that territory under the responsibility of the carrier issuing the document; |
|
(35) |
'special fiscal territory' means a part of the customs territory of the Union where the provisions of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax or Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC do not apply; |
|
(36) |
'supervising customs office' means
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|
(37) |
'TIR Convention' means the Customs Convention on the International Transport of Goods under cover of TIR carnets done at Geneva on 14 November 1975; |
|
(38) |
'TIR operation' means the movement of goods within the customs territory of the Union in accordance with the TIR Convention; |
|
(39) |
'transhipment' means the loading or unloading of products and goods on board a means of transport to another means of transport; |
|
(40) |
'traveller' means any natural person who:
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|
(41) |
'waste and scrap' means either of the following:
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|
(42) |
‘pallet’ means a device on the deck of which a quantity of goods can be assembled to form a unit load for the purpose of transporting it, or of handling or stacking it with the assistance of mechanical appliances. This device is made up of two decks separated by bearers, or of a single deck supported by feet; its overall height is reduced to the minimum compatible with handling by fork lift trucks or pallet trucks; it may or may not have a superstructure; |
|
(43) |
'Union factory ship' means a vessel which is registered in a part of a Member State's territory forming part of the customs territory of the Union, flies the flag of a Member State and does not catch products of sea-fishing but does process such products on board; |
|
(44) |
'Union fishing vessel' means a vessel which is registered in a part of a Member State's territory forming part of the customs territory of the Union, flies the flag of a Member State, catches products of sea-fishing and, as the case may be, processes them on board; |
|
(45) |
‘regular shipping service’ means a service which carries goods in vessels that ply only between Union ports and does not come from, go to or call at any points outside the customs territory of the Union or any points in a free zone of a Union port. |
CHAPTER 2
Rights and obligations of persons with regard to the customs legislation
Article 2
Common data requirements
(Article 6(2) of the Code)
1. The exchange and storage of information required for applications and decisions shall be subject to the common data requirements set out in Annex A.
2. The exchange and storage of information required for declarations, notifications and proof of customs status shall be subject to the common data requirements set out in Annex B.
Article 3
Data content of EORI record
(Article 6(2) of the Code)
At the time of registration of a person, the customs authorities shall collect and store the data laid down in Annex 12-01 concerning that person. That data shall constitute the EORI record.
Article 4
Submission of particulars for EORI registration
(Article 6(4) of the Code)
Customs authorities may allow persons to submit the particulars necessary for the EORI registration by means other than electronic data-processing techniques.
Article 5
Economic operators not established in the customs territory of the Union
(Article 22(2) and 9(2) of the Code)
1. An economic operator not established in the customs territory of the Union shall register before:
|
(a) |
lodging a customs declaration in the customs territory of the Union other than the following declarations:
|
|
(b) |
lodging an exit or entry summary declaration in the customs territory of the Union; |
|
(c) |
lodging a temporary storage declaration in the customs territory of the Union; |
|
(d) |
acting as a carrier for the purposes of transport by sea, inland waterway or air;; |
|
(e) |
acting as a carrier who is connected to the customs system and wishes to receive any of the notifications provided for in the customs legislation regarding the lodging or amendment of entry summary declarations. |
2. Notwithstanding paragraph 1(a)(ii), economic operators not established in the customs territory of the Union shall register with the customs authorities before lodging a customs declaration for placing goods under the temporary admission procedure or a re-export declaration to discharge that procedure where registration is required for the use of the common guarantee management system.
3. Notwithstanding paragraph 1(a)(iii), economic operators established in a common transit country shall register with the customs authorities before lodging a customs declaration under the Convention on a common transit procedure where that declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration.
4. Notwithstanding paragraph 1(a)(iv), economic operators established in Andorra or in San Marino shall register with the customs authorities before lodging a customs declaration made under the Union transit procedure where that declaration is lodged instead of an entry summary declaration or is used as a pre-departure declaration.
5. By derogation from paragraph 1(d), an economic operator acting as a carrier for the purposes of transport by sea, inland waterway or air shall not register with the customs authorities where he has been assigned a third country unique identification number in the framework of a third country traders’ partnership programme which is recognised by the Union.
6. Where registration is required in accordance with this Article, it shall be done with the customs authorities responsible for the place where the economic operator lodges a declaration or applies for a decision.
Article 6
Persons other than economic operators
(Article 9(3) of the Code)
1. Persons other than economic operators shall register with the customs authorities where one of the following conditions is met:
|
(a) |
such registration is required by the legislation of a Member State; |
|
(b) |
the person engages in operations for which an EORI number must be provided pursuant to Annex A and Annex B. |
2. By way of derogation from paragraph 1, where a person other than an economic operator only occasionally lodges customs declarations, and the customs authorities consider this to be justified, registration shall not be required.
Article 7
Invalidation of an EORI number
(Article 9(4) of the Code)
1. The customs authorities shall invalidate a EORI number in any of the following cases:
|
(a) |
upon request by the registered person; |
|
(b) |
when the customs authority is aware that the registered person has ceased the activities requiring the registration. |
2. The customs authority shall record the date of invalidation of the EORI number and shall notify it to the registered person.
Article 8
Period for the right to be heard
(Article 22(6) of the Code)
1. The period for the applicant to express his point of view before a decision which would adversely affect him is taken shall be 30 days.
2. Notwithstanding paragraph 1, where the decision pertains to the results of the control of goods for which no summary declaration, temporary storage declaration, re-export declaration or customs declaration has been lodged, the customs authorities may require the person concerned to express his point of view within 24 hours.
Article 9
Means for the communication of the grounds
(Article 6(3)(a) of the Code)
Where the communication referred to in the first subparagraph of Article 22(6) of the Code is made as part of the process of verification or control, the communication may be made using means other than electronic data-processing techniques.
Where the application is submitted or the decision is notified using means other than electronic data-processing techniques, the communication may be made using the same means.
Article 10
Exceptions to the right to be heard
(Article 22(6), 2nd subparagraph of the Code)
The specific cases where the applicant is not given an opportunity to express his point of view shall be the following:
|
(a) |
where the application for a decision does not fulfil the conditions laid down in Article 11 ; |
|
(b) |
where the customs authorities notify the person who lodged the entry summary declaration that the goods are not to be loaded in the case of containerised maritime traffic and of air traffic; |
|
(c) |
where the decision concerns a notification to the applicant of a Commission decision as referred to in Article 116(3) of the Code; |
|
(d) |
where an EORI number is to be invalidated. |
Article 11
Conditions for the acceptance of an application
(Article 22(2) of the Code)
1. An application for a decision relating to the application of the customs legislation shall be accepted provided that the following conditions are met:
|
(a) |
where required under the procedure which the application concerns, the applicant is registered in accordance with Article 9 of the Code; |
|
(b) |
where required under the procedure which the application concerns, the applicant is established in the customs territory of the Union; |
|
(c) |
the application has been submitted to a customs authority designated to receive applications in the Member State of the competent customs authority referred to in the third subparagraph of Article 22(1) of the Code; |
|
(d) |
the application does not concern a decision with the same purpose as a previous decision addressed to the same applicant which, during the one year period preceding the application, was annulled or revoked on the grounds that the applicant failed to fulfil an obligation imposed under that decision. |
2. By way of derogation from paragraph 1(d), the period referred to therein shall be three years where the previous decision was annulled in accordance with Article 27(1) of the Code, or the application is an application for the status of authorised economic operator submitted in accordance with Article 38 of the Code.
Article 12
Customs authority competent to take the decision
(Article 22(1) of the Code)
Where it is not possible to determine the competent customs authority in accordance with the third subparagraph of Article 22(1) of the Code, the competent customs authority shall be that of the place where the applicant's records and documentation enabling the customs authority to take a decision (main accounts for customs purposes) are held or accessible.
Article 13
Extension of the time-limit for taking a decision
(Article 22(3) of the Code)
1. Where, after acceptance of the application, the customs authority competent to take the decision considers it necessary to ask for additional information from the applicant in order to reach its decision, it shall set a time-limit that shall not exceed 30 days for the applicant to provide that information. The time-limit for taking a decision laid down in Article 22(3) of the Code shall be extended by that period of time. The applicant shall be informed of the extension of the time-limit for taking a decision.
2. Where Article 8(1) is applied, the time-limit for taking the decision laid down in Article 22(3) of the Code shall be extended by a period of 30 days. The applicant shall be informed of the extension.
3. Where the customs authority competent to take the decision has extended the period for consultation of another customs authority, the time-limit for taking the decision shall be extended by the same period of time as the extension of the consultation period. The applicant shall be informed of the extension of the time-limit for taking a decision.
4. Where there are serious grounds for suspecting an infringement of customs legislation and the customs authorities conduct investigations based on those grounds, the time-limit to take the decision shall be extended by the time necessary to complete those investigations. That extension shall not exceed nine months. Unless it would jeopardise the investigations, the applicant shall be informed of the extension.
Article 14
Date of effect
(Article 22(4) and (5) of the Code)
The decision shall take effect from a date which is different from the date on which the applicant receives it or is deemed to have received it in the following cases:
|
(a) |
where the decision will favourably affect the applicant and the applicant has requested a different date of effect, in which case the decision shall take effect from the date requested by the applicant provided it is subsequent to the date on which the applicant receives the decision or is deemed to have received it; |
|
(b) |
where a previous decision has been issued with a limitation of time and the sole aim of the current decision is to extend its validity, in which case the decision shall take effect from the day after the expiry of the period of validity of the former decision; |
|
(c) |
where the effect of the decision is conditional on the completion of certain formalities by the applicant, in which case the decision shall take effect from the day on which the applicant receives, or is deemed to have received, the notification from the competent customs authority stating that the formalities have been satisfactorily completed. |
Article 15
Re-assessment of a decision
(Article 23(4)(a) of the Code)
1. The customs authority competent to take the decision shall re-assess a decision in the following cases:
|
(a) |
where there are changes to the relevant Union legislation affecting the decision; |
|
(b) |
where necessary as a result of the monitoring carried out; |
|
(c) |
where necessary due to information provided by the holder of the decision in accordance with Article 23(2) of the Code or by other authorities. |
2. The customs authority competent to take the decision shall communicate the result of the re-assessment to the holder of the decision.
Article 16
Suspension of a decision
(Article 23(4)(b) of the Code)
1. The customs authority competent to take the decision shall suspend the decision instead of annulling, revoking or amending it in accordance with Articles 23(3), 27 or 28 of the Code where:
|
(a) |
that customs authority considers that there may be sufficient grounds for annulling, revoking or amending the decision, but does not yet have all necessary elements to decide on the annulment, revocation or amendment; |
|
(b) |
that customs authority considers that the conditions for the decision are not fulfilled or that the holder of the decision does not comply with the obligations imposed under that decision, and it is appropriate to allow the holder of the decision time to take measures to ensure the fulfilment of the conditions or the compliance with the obligations; |
|
(c) |
the holder of the decision requests such suspension because he is temporarily unable to fulfil the conditions laid down for the decision or to comply with the obligations imposed under that decision. |
2. In cases referred to in points (b) and (c) of paragraph 1, the holder of the decision shall notify the customs authority competent to take the decision of the measures he will take to ensure the fulfilment of the conditions or compliance with the obligations, as well as the period of time he needs to take those measures.
Article 17
Period of suspension of a decision
(Article 23(4)(b) of the Code)
1. In cases referred to in Article 16(1)(a) the period of suspension determined by the competent customs authority shall correspond to the period of time needed by that customs authority to establish whether the conditions for an annulment, revocation or amendment are fulfilled. That period cannot exceed 30 days.
However, where the customs authority considers that the holder of the decision may not fulfil the criteria set out in Article 39(a) of the Code, the decision shall be suspended until it is established whether a serious infringement or repeated infringements have been committed by any of the following persons:
|
(a) |
the holder of the decision; |
|
(b) |
the person in charge of the company which is the holder of the decision concerned or exercising control over its management; |
|
(c) |
the person responsible for customs matters in the company which is the holder of the decision concerned. |
2. In cases referred to in Article 16(1)(b) and (c), the period of suspension determined by the customs authority competent to take the decision shall correspond to the period of time notified by the holder of the decision in accordance with Article 16(2). The period of suspension may where appropriate be further extended at the request of the holder of the decision.
The period of suspension may be further extended by the period of time needed by the competent customs authority to verify that those measures ensure fulfilment of the conditions or compliance with the obligations. That period of time shall not exceed 30 days.
3. Where, following the suspension of a decision, the customs authority competent to take the decision intends to annul, revoke or amend that decision in accordance with Articles 23(3), 27 or 28 of the Code, the period of suspension, as determined in accordance with paragraphs 1 and 2 of this Article, shall be extended, where appropriate, until the decision on annulment, revocation or amendment takes effect.
Article 18
End of the suspension
(Article 23(4)(b) of the Code)
1. A suspension of a decision shall end at the expiry of the period of suspension unless before the expiry of that period any of the following situations occurs:
|
(a) |
the suspension is withdrawn on the basis that, in the cases referred to in Article 16(1)(a), there are no grounds for the annulment, revocation or amendment of the decision in accordance with Articles 23(3), 27 or 28 of the Code, in which case the suspension shall end on the date of withdrawal; |
|
(b) |
the suspension is withdrawn on the basis that, in cases referred to in Article 16(1)(b) and (c), the holder of the decision has taken, to the satisfaction of the customs authority competent to take the decision, the necessary measures to ensure fulfilment of the conditions laid down for the decision or compliance with the obligations imposed under that decision, in which case the suspension shall end on the date of withdrawal; |
|
(c) |
the suspended decision is annulled, revoked or amended, in which case the suspension shall end on the date of annulment, revocation or amendment. |
2. The customs authority competent to take the decision shall inform the holder of the decision of the end of the suspension.
Article 19
Application for a decision relating to binding information
(Article 22(1), 3rd subparagraph and Article 6(3)(a) of the Code)
1. By way of derogation from the third subparagraph of Article 22(1) of the Code, an application for a decision relating to binding information and any documents accompanying or supporting it shall be submitted either to the competent customs authority in the Member State in which the applicant is established, or to the competent customs authority in the Member State in which the information is to be used.
2. By submitting an application for a decision relating to binding information, the applicant shall be considered to agree to all data of the decision, including any photographs, images and brochures, with the exception of confidential information, being disclosed to the public via the internet site of the Commission. Any public disclosure of data shall respect the right to personal data protection.
3. Where there is no electronic system in place for the submission of applications for a decision relating to binding origin information (BOI), Member States may allow for those applications to be submitted using means other than electronic data-processing techniques.
Article 20
Time-limits
(Article 22(3) of the Code)
1. Where the Commission notifies the customs authorities that the taking of BTI and BOI decisions is suspended in accordance with Article 34(10)(a) of the Code, the time-limit for taking the decision referred to in the first subparagraph of Article 22(3) of the Code shall be further extended until the Commission notifies the customs authorities that the correct and uniform tariff classification or determination of origin is ensured.
That extended period referred to in subparagraph 1 shall not exceed 10 months, but in exceptional circumstances an additional extension not exceeding 5 months may be applied.
2. The period of time referred to in the second subparagraph of Article 22(3) of the Code may exceed 30 days where it is not possible within that period to complete an analysis which the customs authority competent to take a decision considers necessary in order to take that decision.
Article 21
Notification of BOI decisions
(Article 6(3)(a) of the Code)
Where an application for a BOI decision has been submitted using means other than electronic data-processing techniques, the customs authorities may notify the applicant of the BOI decision using means other than electronic data-processing techniques.
Article 22
Limitation of application of rules on re-assessment and suspension
(Article 23(4) of the Code)
Articles 15 to 18 concerning the re-assessment and suspension of decisions shall not apply to decisions relating to binding information.
Article 23
Facilitations regarding pre-departure declarations
(Article 38(2)(b) of the Code)
1. Where an economic operator authorised for security and safety as referred to in Article 38(2)(b) of the Code (AEOS) lodges on his own behalf a pre-departure declaration in the form of a customs declaration or a re-export declaration, no other particulars than those stated in those declarations shall be required.
2. Where an AEOS lodges on behalf of another person who is also an AEOS a pre-departure declaration in the form of a customs declaration or a re-export declaration, no other particulars than those stated in those declarations shall be required.
Article 24
More favourable treatment regarding risk assessment and control
(Article 38(6) of the Code)
1. An authorised economic operator (AEO) shall be subject to fewer physical and document-based controls than other economic operators.
2. Where an AEOS has lodged an entry summary declaration or, in the cases referred to in Article 130 of the Code, a customs declaration or a temporary storage declaration or where an AEOS has lodged a notification and given access to the particulars related to his entry summary declaration in his computer system as referred to in Article 127(8) of the Code, the customs office of first entry referred to in the first subparagraph of Article 127(3) of the Code shall, where the consignment has been selected for physical control, notify that AEOS of that fact. That notification shall take place before the arrival of the goods in the customs territory of the Union.
That notification shall be made available also to the carrier if different from the AEOS referred to in the first subparagraph, provided that the carrier is an AEOS and is connected to the electronic systems relating to the declarations referred to in the first subparagraph.
That notification shall not be provided where it may jeopardise the controls to be carried out or the results thereof.
3. Where an AEO lodges a temporary storage declaration or a customs declaration in accordance with Article 171 of the Code, the customs office competent to receive that temporary storage declaration or that customs declaration shall, where the consignment has been selected for customs control, notify the AEO of that fact. That notification shall take place before the presentation of the goods to customs.
That notification shall not be provided where it may jeopardise the controls to be carried out or the results thereof.
4. Where consignments declared by an AEO have been selected for physical or document-based control, those controls shall be carried out as a matter of priority.
On request from an AEO the controls may be carried out at a place other than the place where the goods have to be presented to customs.
5. The notifications referred to in paragraphs 2 and 3 shall not concern the customs controls decided on the basis of the temporary storage declaration or the customs declaration after the presentation of the goods.
Article 25
Exemption from favourable treatment
(Article 38(6) of the Code)
The more favourable treatment referred to in Article 24 shall not apply to any customs controls related to specific elevated threat levels or control obligations set out in other Union legislation.
However, customs authorities shall carry out the necessary processing, formalities and controls for consignments declared by an AEOS as a matter of priority.
Article 26
Conditions for the acceptance of an application for the status of AEO
(Article 22(2) of the Code)
1. In addition to the conditions for the acceptance of an application provided for in the Article 11(1), in order to apply for the status of AEO the applicant shall submit a self-assessment questionnaire, which the customs authorities shall make available, together with the application.
2. An economic operator shall submit one single application for the status of AEO covering all its permanent business establishments in the customs territory of the Union.
Article 27
Competent customs authority
(Third subparagraph of Article 22(1) of the Code)
Where the competent customs authority cannot be determined in accordance with the third subparagraph of Article 22(1) of the Code or Article 12 of this Regulation, the application shall be submitted to the customs authorities of the Member State where the applicant has a permanent business establishment and where the information about its general logistical management activities in the Union is kept or is accessible as indicated in the application.
Article 28
Time-limit for taking decisions
(Article 22(3) of the Code)
1. The time-limit for taking the decision referred to in the first subparagraph of Article 22(3) of the Code may be extended by a period of up to 60 days.
2. Where criminal proceedings are pending which give rise to doubts whether the applicant fulfils the conditions referred to in Article 39(a) of the Code, the time-limit to take the decision shall be extended by the time necessary to complete those proceedings.
Article 29
Date of effect of the AEO authorisation
(Article 22(4) of the Code)
By way of derogation from Article 22(4) of the Code, the authorisation granting the status of AEO (‘AEO authorisation’) shall take effect on the fifth day after the decision is taken.
Article 30
Legal effects of suspension
(Article 23(4)(b) of the Code)
1. Where an AEO authorisation is suspended due to the non-compliance with any of the criteria referred to in Article 39 of the Code, any decision taken with regard to that AEO which is based on the AEO authorisation in general or on any of the specific criteria which led to the suspension of the AEO authorisation, the customs authority having taken that decision shall suspend it.
2. The suspension of a decision relating to the application of the customs legislation taken with regard to an AEO shall not lead to the automatic suspension of the AEO authorisation.
3. Where a decision relating to a person who is both an AEOS and an economic operator authorised for customs simplifications as referred to in Article 38(2)(a) of the Code (AEOC) is suspended in accordance with Article 16(1) due to non-fulfilment of the conditions laid down in Article 39(d) of the Code, his AEOC authorisation shall be suspended, but his AEOS authorisation shall remain valid.
Where a decision relating to a person who is both an AEOS and an AEOC is suspended in accordance with Article 16(1) due to non-fulfilment of the conditions laid down in Article 39(e) of the Code, his AEOS authorisation shall be suspended, but his AEOC authorisation shall remain valid.
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
CHAPTER 1
Origin of goods
Article 31
Goods wholly obtained in a single country or territory
(Article 60(1) of the Code)
The following goods shall be considered as wholly obtained in a single country or territory:
|
(a) |
mineral products extracted within that country or territory; |
|
(b) |
vegetable products harvested there; |
|
(c) |
live animals born and raised there; |
|
(d) |
products derived from live animals raised there; |
|
(e) |
products of hunting or fishing carried on there; |
|
(f) |
products of sea fishing and other products taken by vessels registered in the country or territory concerned and flying the flag of that country or territory from the sea outside any country’s territorial waters; |
|
(g) |
goods obtained or produced on board factory ships from the products referred to in point (f) originating in that country or territory, provided that such factory ships are registered in that country or territory and fly its flag; |
|
(h) |
products taken from the seabed or subsoil beneath the seabed outside the territorial waters provided that that country or territory has exclusive rights to exploit that seabed or subsoil; |
|
(i) |
waste and scrap products derived from manufacturing operations and used articles, if they were collected there and are fit only for recovery of raw materials; |
|
(j) |
goods produced there exclusively from products specified in points (a) to (i). |
Article 32
Goods the production of which involves more than one country or territory
(Article 60(2) of the Code)
Goods listed in Annex 22-01 shall be considered to have undergone their last substantial processing or working, resulting in the manufacture of a new product or representing an important stage of manufacture, in the country or territory in which the rules set out in that Annex are fulfilled or which is identified by those rules.
Article 33
Processing or working operations which are not economically justified
(Article 60(2) of the Code)
Any processing or working operation carried out in another country or territory shall be deemed not to be economically justified if it is established on the basis of the available facts that the purpose of that operation was to avoid the application of the measures referred to in Article 59 of the Code.
For goods covered by Annex 22-01, the Chapter residual rules for those goods shall apply.
For goods not covered by Annex 22-01,where the last working or processing is deemed not to be economically justified, the goods shall be considered to have undergone their last substantial, economically justified processing or working, resulting in the manufacture of a new product or representing an important stage of manufacture, in the country or territory where the major portion of the materials originated, as determined on the basis of the value of the materials.
Article 34
Minimal operations
(Article 60(2) of the Code)
The following shall not be considered as substantial, economically justified processing or working for the purposes of conferring origin:
|
(a) |
operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, removal of damaged parts and similar operations) or operations facilitating shipment or transport; |
|
(b) |
simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching, washing, cutting up; |
|
(c) |
changes of packing and the breaking-up and assembly of consignments, the simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards, and all other simple packaging operations; |
|
(d) |
putting up of goods in sets or ensembles or putting up for sale; |
|
(e) |
affixing of marks, labels or other similar distinguishing signs on products or their packaging; |
|
(f) |
simple assembly of parts of products to constitute a complete product; |
|
(g) |
disassembly or change of use; |
|
(h) |
a combination of two or more operations specified in points (a) to (g). |
Article 35
Accessories, spare parts or tools
(Article 60 of the Code)
1. Accessories, spare parts or tools which are delivered with any of the goods listed in Sections XVI, XVII and XVIII of the Combined Nomenclature and which form part of its standard equipment shall be deemed to have the same origin as those goods.
2. Essential spare parts for use with any of the goods listed in Sections XVI, XVII and XVIII of the Combined Nomenclature previously released for free circulation in the Union shall be deemed to have the same origin as those goods if the incorporation of the essential spare parts at the production stage would not have changed their origin.
3. For the purposes of this article, essential spare parts shall mean parts which are:
|
(a) |
components without which the proper operation of a piece of equipment, machine, apparatus or vehicle which have been put into free circulation or previously exported cannot be ensured; and |
|
(b) |
characteristic of those goods; and |
|
(c) |
intended for their normal maintenance and to replace parts of the same kind which are damaged or have become unserviceable. |
Article 36
Neutral elements and packing
(Article 60 of the Code)
1. In order to determine whether goods originate in a country or territory, the origin of the following elements shall not be taken into account:
|
(a) |
energy and fuel; |
|
(b) |
plant and equipment; |
|
(c) |
machines and tools; |
|
(d) |
materials which neither enter into the final composition of the goods nor are intended to do so. |
2. Where, under general rule 5 for the interpretation of the combined nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 (12), packing materials and packing containers are considered as part of the product for classification purposes, they shall be disregarded for the purpose of determining origin, except where the rule in Annex 22-01 for the goods concerned is based on an added value percentage.
Article 37
Definitions
For the purposes of this Section, the following definitions shall apply:
|
(1) |
'beneficiary country' means a beneficiary country of the generalised system of preferences (GSP) listed in Annex II to Regulation (EC) No 978/2012 of the European Parliament and of the Council (13); |
|
(2) |
'manufacture' means any kind of working or processing including assembly; |
|
(3) |
'material' means any ingredient, raw material, component or part, etc., used in the manufacture of the product; |
|
(4) |
'product' means the product being manufactured, even if it is intended for later use in another manufacturing operation; |
|
(5) |
'goods' means both materials and products; |
|
(6) |
'bilateral cumulation' means a system that allows products which originate in the Union, to be considered as materials originating in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country; |
|
(7) |
'cumulation with Norway, Switzerland or Turkey' means a system that allows products which originate in Norway, Switzerland or Turkey to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country and imported into the Union; |
|
(8) |
'regional cumulation' means a system whereby products which according to this Regulation originate in a country which is a member of a regional group are considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there; |
|
(9) |
'extended cumulation' means a system, conditional upon the granting by the Commission, on a request lodged by a beneficiary country and whereby certain materials, originating in a country with which the Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, are considered to be materials originating in the beneficiary country concerned when further processed or incorporated in a product manufactured in that country; |
|
(10) |
'fungible materials' means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product; |
|
(11) |
'regional group' means a group of countries between which regional cumulation applies; |
|
(12) |
'customs value' means the value as determined in accordance with the 1994 Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs Valuation); |
|
(13) |
'value of materials' means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the country of production; where the value of the originating materials used needs to be established, this point should be applied mutatis mutandis; |
|
(14) |
'ex-works price' means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the country of production, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported; Where the last working or processing has been subcontracted to a manufacturer, the term ‘manufacturer’ referred to in the first sub-paragraph may refer to the enterprise that has employed the subcontractor. |
|
(15) |
'maximum content of non-originating materials' means the maximum content of non-originating materials which is permitted in order to consider a manufacture as working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or sub-heading; |
|
(16) |
'net weight' means the weight of the goods themselves without packing materials and packing containers of any kind; |
|
(17) |
'chapters', 'headings' and ‘sub-headings’ mean the chapters, the headings and sub-headings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized System with the changes pursuant to the recommendation of 26 June 2004 of the Customs Cooperation Council; |
|
(18) |
'classified' refers to the classification of a product or material under a particular heading or sub-heading of the Harmonized System; |
|
(19) |
'consignment' means products which are either:
|
|
(20) |
'exporter' means a person exporting the goods to the Union or to a beneficiary country who is able to prove the origin of the goods, whether or not he is the manufacturer and whether or not he himself carries out the export formalities; |
|
(21) |
‘registered exporter’ means:
|
|
(22) |
'statement on origin' means a statement made out by the exporter or the re-consignor of the goods indicating that the products covered by it comply with the rules of origin of the scheme. |
Article 38
Means for applying for and the issuing of Information Certificates INF 4
(Article 6(3)(a) of the Code)
1. Application for the Information Certificate INF 4 may be made by means other than electronic data-processing techniques and shall comply with the data requirements listed in Annex 22-02.
2. The Information Certificate INF 4 shall comply with the data requirements listed in Annex 22-02.
Article 39
Means for applying for and the issuing of approved exporter authorisations
(Article 6(3)(a) of the Code)
Application for the status of approved exporter for the purpose of making out proofs of preferential origin may be submitted and approved exporter authorisation may be issued by means other than electronic data-processing techniques .
Article 40
Means for applying to become a registered exporter
(Article 6(3)(a) of the Code)
Applications to become a registered exporter may be submitted by means other than electronic data-processing techniques.
Article 41
General principles
(Article 64(3) of the Code)
The following products shall be considered as originating in a beneficiary country:
|
(a) |
products wholly obtained in that country within the meaning of Article 44; |
|
(b) |
products obtained in that country incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing within the meaning of Article 45. |
Article 42
Principle of territoriality
(Article 64(3) of the Code)
1. The conditions set out in this Subsection for acquiring originating status shall be fulfilled in the beneficiary country concerned.
2. The term 'beneficiary country' shall cover and cannot exceed the limits of the territorial sea of that country within the meaning of the United Nations Convention on the Law of the Sea (Montego Bay Convention, 10 December 1982).
3. If originating products exported from the beneficiary country to another country are returned, they shall be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that the following conditions are fulfilled:
|
(a) |
the products returned are the same as those which were exported, and |
|
(b) |
they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported. |
Article 43
Non-manipulation
(Article 64(3) of the Code)
1. The products declared for release for free circulation in the Union shall be the same products as exported from the beneficiary country in which they are considered to originate. They shall not have been altered, transformed in any way or subjected to operations other than operations to preserve them in good condition or the adding or affixing of marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements applicable in the Union, prior to being declared for release for free circulation.
2. The products imported into a beneficiary country for the purpose of cumulation under Articles 53, 54, 55 or 56 shall be the same products as exported from the country in which they are considered to originate. They shall not have been altered, transformed in any way or subjected to operations other than operations to preserve them in good condition, prior to being declared for the relevant customs procedure in the country of imports.
3. Storage of products may take place provided they remain under customs supervision in the country or countries of transit.
4. The splitting of consignments may take place where carried out by the exporter or under his responsibility, provided that the goods concerned remain under customs supervision in the country or countries of transit.
5. Paragraphs 1 to 4 shall be considered to be complied with unless the customs authorities have reason to believe the contrary; in such cases, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.
Article 44
Wholly obtained products
(Article 64(3) of the Code)
1. The following shall be considered as wholly obtained in a beneficiary country:
|
(a) |
mineral products extracted from its soil or from its seabed; |
|
(b) |
plants and vegetable products grown or harvested there; |
|
(c) |
live animals born and raised there; |
|
(d) |
products from live animals raised there; |
|
(e) |
products from slaughtered animals born and raised there; |
|
(f) |
products obtained by hunting or fishing conducted there; |
|
(g) |
products of aquaculture where the fish, crustaceans and molluscs are born and raised there; |
|
(h) |
products of sea fishing and other products taken from the sea outside any territorial sea by its vessels; |
|
(i) |
products made on board its factory ships exclusively from the products referred to in point (h); |
|
(j) |
used articles collected there that are fit only for the recovery of raw materials; |
|
(k) |
waste and scrap resulting from manufacturing operations conducted there; |
|
(l) |
products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights; |
|
(m) |
goods produced there exclusively from products specified in points (a) to (l). |
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(h) and (i) shall apply only to vessels and factory ships which meet each of the following requirements:
|
(a) |
they are registered in the beneficiary country or in a Member State; |
|
(b) |
they sail under the flag of the beneficiary country or of a Member State; |
|
(c) |
they meet one of the following conditions:
|
3. The conditions of paragraph 2 may each be fulfilled in Member States or in different beneficiary countries insofar as all the beneficiary countries involved benefit from regional cumulation in accordance with Article 55(1) and (5). In this case, the products shall be deemed to have the origin of the beneficiary country under which flag the vessel or factory ship sails in accordance with point (b) of paragraph 2.
The first sub-paragraph shall apply only provided that the conditions laid down in Article 55(2)(a), (c) and (d) have been fulfilled.
Article 45
Sufficiently worked or processed products
(Article 64(3) of the Code)
1. Without prejudice to Articles 47 and 48, products which are not wholly obtained in the beneficiary country concerned within the meaning of Article 44 shall be considered to originate there, provided that the conditions laid down in the list in Annex 22-03 for the goods concerned are fulfilled.
2. If a product which has acquired originating status in a country in accordance with paragraph 1 is further processed in that country and used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.
Article 46
Averages
(Article 64(3) of the Code)
1. The determination of whether the requirements of Article 45(1) are met, shall be carried out for each product.
However, where the relevant rule is based on compliance with a maximum content of non-originating materials, in order to take into account fluctuations in costs and currency rates, the value of the non-originating materials may be calculated on an average basis as set out in paragraph 2.
2. In the case referred to in the second sub-paragraph of paragraph 1, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the products over the preceding fiscal year as defined in the country of export, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.
3. Exporters having opted for calculations on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.
4. The averages referred to in paragraph 2 shall be used as the ex-works price and the value of non-originating materials respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.
Article 47
Insufficient working or processing
(Article 64(3) of the Code)
1. Without prejudice to paragraph 3, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 45 are satisfied:
|
(a) |
preserving operations to ensure that the products remain in good condition during transport and storage; |
|
(b) |
breaking-up and assembly of packages; |
|
(c) |
washing, cleaning; removal of dust, oxide, oil, paint or other coverings; |
|
(d) |
ironing or pressing of textiles and textile articles; |
|
(e) |
simple painting and polishing operations; |
|
(f) |
husking and partial or total milling of rice; polishing and glazing of cereals and rice; |
|
(g) |
operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar; |
|
(h) |
peeling, stoning and shelling, of fruits, nuts and vegetables; |
|
(i) |
sharpening, simple grinding or simple cutting; |
|
(j) |
sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles); |
|
(k) |
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; |
|
(l) |
affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; |
|
(m) |
simple mixing of products, whether or not of different kinds; mixing of sugar with any material; |
|
(n) |
simple addition of water or dilution or dehydration or denaturation of products; |
|
(o) |
simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; |
|
(p) |
slaughter of animals ; |
|
(q) |
a combination of two or more of the operations specified in points (a) to (p). |
2. For the purposes of paragraph 1, operations shall be considered simple when neither special skills nor machines, apparatus or tools especially produced or installed for those operations are required for their performance.
3. All the operations carried out in a beneficiary country on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 48
General tolerance
(Article 64(3) of the Code)
1. By way of derogation from Article 45 and subject to paragraphs 2 and 3 of this Article, non-originating materials which, according to the conditions set out in the list in Annex 22-03 are not to be used in the manufacture of a given product may nevertheless be used, provided that their total value or net weight assessed for the product does not exceed:
|
(a) |
15 % of the weight of the product for products falling within Chapters 2 and 4 to 24 of the Harmonized System, other than processed fishery products of Chapter 16; |
|
(b) |
15 % of the ex-works price of the product for other products, except for products falling within Chapters 50 to 63 of the Harmonized System, for which the tolerances mentioned in Notes 6 and 7 of Part I of Annex 22-03, shall apply. |
2. Paragraph 1 shall not allow to exceed any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Annex 22-03.
3. Paragraphs 1 and 2 shall not apply to products wholly obtained in a beneficiary country within the meaning of Article 44. However, without prejudice to Articles 47 and 49(2), the tolerance provided for in those paragraphs shall nevertheless apply to the sum of all the materials which are used in the manufacture of a product and for which the rule laid down in the list in Annex 22-03 for that product requires that such materials be wholly obtained.
Article 49
Unit of qualification
(Article 64(3) of the Code)
1. The unit of qualification for the application of the provisions of this Subsection shall be the particular product which is considered as the basic unit when determining classification using the Harmonized System.
2. When a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each individual item shall be taken into account when applying the provisions of this Subsection.
3. Where, under General Interpretative rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 50
Accessories, spare parts and tools
(Article 64(3) of the Code)
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the ex-works price thereof, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 51
Sets
(Article 64(3) of the Code)
Sets, as defined in General Interpretative rule 3(b) of the Harmonized System, shall be regarded as originating when all the component products are originating products.
When a set is composed of originating and non-originating products, the set as a whole shall however be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Article 52
Neutral elements
(Article 64(3) of the Code)
In order to determine whether a product is an originating product, no account shall be taken of the origin of the following which might be used in its manufacture:
|
(a) |
energy and fuel; |
|
(b) |
plant and equipment; |
|
(c) |
machines and tools; |
|
(d) |
any other goods which do not enter, and which are not intended to enter, into the final composition of the product. |
Article 53
Bilateral cumulation
(Article 64(3) of the Code)
Bilateral cumulation shall allow products originating in the Union to be considered as materials originating in a beneficiary country when incorporated into a product manufactured in that country, provided that the working or processing carried out there goes beyond the operations described in Article 47(1).
Articles 41 to 52, and provisions concerning subsequent verification of proofs of origin shall apply mutatis mutandis to exports from the Union to a beneficiary country for the purposes of bilateral cumulation.
Article 54
Cumulation with Norway, Switzerland or Turkey
(Article 64(3) of the Code)
1. Cumulation with Norway, Switzerland or Turkey shall allow products originating in these countries to be considered as materials originating in a beneficiary country provided that the working or processing carried out there goes beyond the operations described in Article 47(1).
2. Cumulation with Norway, Switzerland or Turkey shall not apply to products falling within Chapters 1 to 24 of the Harmonized System.
Article 55
Regional cumulation
(Article 64(3) of the Code)
1. Regional cumulation shall apply to the following four separate regional groups:
|
(a) |
group I: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar/Burma, Philippines, Thailand, Vietnam; |
|
(b) |
group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela; |
|
(c) |
group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka; |
|
(d) |
group IV: Argentina, Brazil, Paraguay and Uruguay. |
2. Regional cumulation between countries within the same group shall apply only where the following conditions are fulfilled:
|
(a) |
the countries involved in the cumulation are, at the time of exportation of the product to the Union, beneficiary countries for which the preferential arrangements have not been temporarily withdrawn in accordance with Regulation (EU) No 978/2012; |
|
(b) |
for the purpose of regional cumulation between the countries of a regional group the rules of origin laid down in Subsection 2 apply; |
|
(c) |
the countries of the regional group have undertaken:
|
|
(d) |
the undertakings referred to in point (c) have been notified to the Commission by the Secretariat of the regional group concerned or another competent joint body representing all the members of the group in question. |
For the purposes of point (b), where the qualifying operation laid down in Part II of Annex 22-03 is not the same for all countries involved in cumulation, the origin of products exported from one country to another country of the regional group for the purpose of regional cumulation shall be determined on the basis of the rule which would apply if the products were being exported to the Union.
Where countries in a regional group have already complied with points (c) and (d) of the first subparagraph before 1 January 2011, a new undertaking shall not be required.
3. The materials listed in Annex 22-04 shall be excluded from the regional cumulation provided for in paragraph 2 in the case where:
|
(a) |
the tariff preference applicable in the Union is not the same for all the countries involved in the cumulation; and |
|
(b) |
the materials concerned would benefit, through cumulation, from a tariff treatment more favourable than the one they would benefit from if directly exported to the Union. |
4. Regional cumulation between beneficiary countries in the same regional group shall apply only under the condition that the working or processing carried out in the beneficiary country where the materials are further processed or incorporated goes beyond the operations described in Article 47(1) and, in the case of textile products, also beyond the operations set out in Annex 22-05.
Where the condition laid down in the first subparagraph is not fulfilled and the materials are subject to one or more of the operations described in Article 47(1) (b) to (q), the country to be stated as country of origin on the proof of origin issued or made out for the purposes of exporting the products to the Union shall be the country of the regional group which accounts for the highest share of the value of the materials used originating in countries of the regional group.
Where the products are exported without further working or processing, or were only subject to operations described in Article 47(1)(a), the country to be stated as country of origin on the proof of origin issued or made out for the purposes of exporting the products to the Union shall be the beneficiary country appearing on the proofs of origin issued or made out in the beneficiary country where the products were manufactured.
5. At the request of the authorities of a Group I or Group III beneficiary country, regional cumulation between countries of those groups may be granted by the Commission, provided that the Commission is satisfied that each of the following conditions is met:
|
(a) |
the conditions laid down in paragraph 2(a) and (b) are met; and |
|
(b) |
the countries to be involved in such regional cumulation have undertaken and jointly notified to the Commission their undertaking:
|
The request referred to in the first sub-paragraph shall be supported with evidence that the conditions laid down in that sub-paragraph are met. It shall be addressed to the Commission. The Commission will decide on the request taking into account all the elements related to the cumulation deemed relevant, including the materials to be cumulated.
6. When granted, regional cumulation between beneficiary countries of Group I or Group III shall allow materials originating in a country of one regional group to be considered as materials originating in a country of the other regional group when incorporated in a product obtained there, provided that the working or processing carried out in the latter beneficiary country goes beyond the operations described in Article 47(1) and, in the case of textile products, also beyond the operations set out in Annex 22-05.
Where the condition laid down in the first subparagraph is not fulfilled and the materials are subject to one or more of the operations described in Article 47(1)(b) to (q), the country to be stated as country of origin on the proof of origin for the purposes of exporting the products to the Union shall be the country participating in the cumulation which accounts for the highest share of the value of the materials used originating in countries participating in the cumulation.
Where the products are exported without further working or processing, or were only subject to operations described in Article 47(1)(a), the country to be stated as country of origin on the proof of origin issued or made out for the purposes of exporting the products to the Union shall be the beneficiary country appearing on the proofs of origin issued or made out in the beneficiary country where the products were manufactured.
7. The Commission will publish in the Official Journal of the European Union (C series) the date on which the cumulation between countries of Group I and Group III provided for in paragraph 5 takes effect, the countries involved in that cumulation and, where appropriate, the list of materials in relation to which the cumulation applies.
8. Articles 41 to 52 and provisions concerning the issue or making out of proofs of origin and provisions concerning subsequent verification of proofs of origin shall apply mutatis mutandis to exports from one beneficiary country to another for the purposes of regional cumulation.
Article 56
Extended cumulation
(Article 64(3) of the Code)
1. At the request of any beneficiary country’s authorities, extended cumulation between a beneficiary country and a country with which the Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, may be granted by the Commission, provided that each of the following conditions is met:
|
(a) |
the countries involved in the cumulation have undertaken to comply or ensure compliance with this Subsection, Subsection 2 and all other provisions concerning the implementation of the rules of origin, and to provide the administrative co-operation necessary to ensure the correct implementation of this subsection and Subsection 2 both with regard to the Union and also between themselves; |
|
(b) |
the undertaking referred to in point (a) has been notified to the Commission by the beneficiary country concerned. |
The request referred to in the first sub-paragraph shall contain a list of the materials concerned by the cumulation and shall be supported with evidence that the conditions laid down in points (a) and (b) of the first sub-paragraph are met. It shall be addressed to the Commission. Where the materials concerned change, another request shall be submitted.
Materials falling within Chapters 1 to 24 of the Harmonized System shall be excluded from extended cumulation.
2. In cases of extended cumulation referred to in paragraph 1, the origin of the materials used and the documentary proof of origin applicable shall be determined in accordance with the rules laid down in the relevant free-trade agreement. The origin of the products to be exported to the Union shall be determined in accordance with the rules of origin laid down in Subsection 2.
In order for the obtained product to acquire originating status, it shall not be necessary that the materials originating in a country with which the Union has a free-trade agreement and used in a beneficiary country in the manufacture of the product to be exported to the Union have undergone sufficient working or processing, provided that the working or processing carried out in the beneficiary country concerned goes beyond the operations described in Article 47(1).
3. The Commission will publish in the Official Journal of the European Union (C series) the date on which the extended cumulation takes effect, the countries involved in that cumulation and the list of materials in relation to which the cumulation applies.
Article 57
Application of bilateral cumulation or cumulation with Norway, Switzerland or Turkey in combination with regional cumulation
(Article 64(3) of the Code)
Where bilateral cumulation or cumulation with Norway, Switzerland or Turkey is used in combination with regional cumulation, the product obtained shall acquire the origin of one of the countries of the regional group concerned, determined in accordance with the first and the second sub-paragraphs of Article 55(4) or, where appropriate, with the first and the second sub-paragraphs of Article 55(6).
Article 58
Accounting segregation of Union exporters’ stocks of materials
(Article 64(3) of the Code)
1. If originating and non-originating fungible materials are used in the working or processing of a product, the customs authorities of the Member States may, at the written request of economic operators established in the customs territory of the Union, authorise the management of materials in the Union using the accounting segregation method for the purpose of subsequent export to a beneficiary country within the framework of bilateral cumulation, without keeping the materials on separate stocks.
2. The customs authorities of the Member States may make the granting of authorisation referred to in paragraph 1 subject to any conditions they deem appropriate.
The authorisation shall be granted only if by use of the method referred to in paragraph 1 it can be ensured that, at any time, the quantity of products obtained which could be considered as ‘originating in the Union’ is the same as the number that would have been obtained by using a method of physical segregation of the stocks.
If authorised, the method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the Union.
3. The beneficiary of the method referred to in paragraph 1 shall make out or, until the application of the registered exporter system, apply for proofs of origin for the quantity of products which may be considered as originating in the Union. At the request of the customs authorities of the Member States, the beneficiary shall provide a statement of how the quantities have been managed.
4. The customs authorities of the Member States shall monitor the use made of the authorisation referred to in paragraph 1.
They may withdraw the authorisation in the following cases:
|
(a) |
the holder makes improper use of the authorisation in any manner whatsoever, or |
|
(b) |
the holder fails to fulfil any of the other conditions laid down in this subsection, Subsection 2 and all other provisions concerning the implementation of the rules of origin. |
Article 59
General requirements
(Article 64(3) of the Code)
1. For the purposes of the provisions concerning preferential tariff measures adopted unilaterally by the Union for certain countries, groups of countries or territories (hereinafter referred to as ‘beneficiary country or territory’), with the exception of those referred to in Subsection 2 of this section and the overseas countries and territories associated with the Union, the following products shall be considered as products originating in a beneficiary country or territory:
|
(a) |
products wholly obtained in that beneficiary country or territory within the meaning of Article 60; |
|
(b) |
products obtained in that beneficiary country or territory, in the manufacture of which products other than those referred to in point (a) are used, provided that those products have undergone sufficient working or processing within the meaning of Article 61. |
2. For the purposes of this subsection, products originating in the Union, within the meaning of paragraph 3 of this Article, which are subject in a beneficiary country or territory to working or processing going beyond that described in Article 62 shall be considered as originating in that beneficiary country or territory.
3. Paragraph 1 shall apply mutatis mutandis in establishing the origin of the products obtained in the Union.
Article 60
Wholly obtained products
(Article 64(3) of the Code)
1. The following shall be considered as wholly obtained in a beneficiary country or territory or in the Union:
|
(a) |
mineral products extracted from its soil or from its seabed; |
|
(b) |
vegetable products harvested there; |
|
(c) |
live animals born and raised there; |
|
(d) |
products from live animals raised there; |
|
(e) |
products from slaughtered animals born and raised there; |
|
(f) |
products obtained by hunting or fishing conducted there; |
|
(g) |
products of sea-fishing and other products taken from the sea outside the territorial waters by its vessels; |
|
(h) |
products made on board its factory ships exclusively from the products referred to in (g); |
|
(i) |
used articles collected there, fit only for the recovery of raw materials; |
|
(j) |
waste and scrap resulting from manufacturing operations conducted there; |
|
(k) |
products extracted from the seabed or below the seabed which is situated outside its territorial waters but where the beneficiary country or territory or a Member State has exclusive exploitation rights; |
|
(l) |
goods produced there exclusively from products specified in (a) to (k). |
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(g) and (h) shall apply only to vessels and factory ships which fulfil the following conditions:
|
(a) |
they are registered or recorded in the beneficiary country or territory or in a Member State; |
|
(b) |
they sail under the flag of a beneficiary country or territory or of a Member State; |
|
(c) |
they are owned to the extent of at least 50 % by nationals of the beneficiary country or territory or of Member States or by a company with its head office in that beneficiary country or territory or in one of the Member States, of which the manager or managers, chairman of the board of directors or of the supervisory board, and the majority of the members of such boards are nationals of that beneficiary country or territory or of the Member States and of which, in addition, in the case of companies, at least half the capital belongs to that beneficiary country or territory or to the Member States or to public bodies or nationals of that beneficiary country or territory or of the Member States; |
|
(d) |
the master and officers of the vessels and factory ships are nationals of the beneficiary country or territory or of the Member States; |
|
(e) |
at least 75 % of the crew are nationals of the beneficiary country or territory or of the Member States. |
3. The terms ‘beneficiary country or territory’ and ‘Union’ shall also cover the territorial waters of that beneficiary country or territory or of the Member States.
4. Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the beneficiary country or territory or of the Member State to which they belong, provided that they satisfy the conditions set out in paragraph 2.
Article 61
Sufficiently worked or processed products
(Article 64(3) of the Code)
For the purposes of Article 59, products which are not wholly obtained in a beneficiary country or territory or in the Union shall be considered to be sufficiently worked or processed provided that the conditions set out in the list in Annex 22-11 are fulfilled.
Those conditions indicate, for all products covered by this Subsection, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials.
If a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
Article 62
Insufficient working or processing
(Article 64(3) of the Code)
1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 61 are satisfied:
|
(a) |
preserving operations to ensure that the products remain in good condition during transport and storage; |
|
(b) |
breaking-up and assembly of packages; |
|
(c) |
washing, cleaning; removal of dust, oxide, oil, paint or other coverings; |
|
(d) |
ironing or pressing of textiles and textile articles; |
|
(e) |
simple painting and polishing operations; |
|
(f) |
husking, partial or total milling, polishing and glazing of cereals and rice; |
|
(g) |
operations to colour or flavour sugar or form sugar lumps; partial or total milling of sugar; |
|
(h) |
peeling, stoning and shelling, of fruits, nuts and vegetables; |
|
(i) |
sharpening, simple grinding or simple cutting; |
|
(j) |
sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles); |
|
(k) |
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; |
|
(l) |
affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; |
|
(m) |
simple mixing of products, whether or not of different kinds; mixing of sugar with any material; |
|
(n) |
simple addition of water or dilution or dehydration or denaturation of products; |
|
(o) |
simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; |
|
(p) |
slaughter of animals; |
|
(q) |
a combination of two or more of the operations specified in points (a) to (p). |
2. All the operations carried out in either a beneficiary country or territory or in the Union on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 63
Unit of qualification
(Article 64(3) of the Code)
1. The unit of qualification for the application of the provisions of this Subsection shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
Accordingly, it follows that:
|
(a) |
when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; |
|
(b) |
when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Subsection. |
2. Where, under general interpretative rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 64
General tolerance
(Article 64(3) of the Code)
1. By way of derogation from the provisions of Article 61, non-originating materials may be used in the manufacture of a given product, provided that their total value does not exceed 10 % of the ex-works price of the product.
Where, in the list, one or several percentages are given for the maximum value of non-originating materials, such percentages must not be exceeded through the application of the first subparagraph.
2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
Article 65
Accessories, spare parts and tools
(Article 64(3) of the Code)
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 66
Sets
(Article 64(3) of the Code)
Sets, as defined in general interpretative rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating products. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Article 67
Neutral elements
(Article 64(3) of the Code)
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
|
(a) |
energy and fuel; |
|
(b) |
plant and equipment; |
|
(c) |
machines and tools; |
|
(d) |
goods which do not enter, and which are not intended to enter, into the final composition of the product. |
Article 68
Principle of territoriality
(Article 64(3) of the Code)
'The conditions set out in Subsection 4 and in this subsection for acquiring originating status must continue to be fulfilled at all times in the beneficiary country or territory or in the Union.
If originating products exported from the beneficiary country or territory or from the Union to another country are returned, they shall be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that the following conditions are fulfilled:
|
(a) |
the returned products are the same as those which were exported; |
|
(b) |
they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported. |
Article 69
Direct transport
(Article 64(3) of the Code)
1. The following shall be considered as transported directly from the beneficiary country or territory to the Union or from the Union to the beneficiary country or territory:
|
(a) |
products transported without passing through the territory of any other country; |
|
(b) |
products constituting one single consignment transported through the territory of countries other than the beneficiary country or territory or the Union, with, should the occasion arise, transhipment or temporary warehousing in those countries, provided that the products remain under the supervision of the customs authorities in the country of transit or warehousing and they do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition; |
|
(c) |
products which are transported by pipeline without interruption across a territory other than that of the exporting beneficiary country or territory or of the Union. |
2. Evidence that the conditions set out in paragraph 1(b) are fulfilled shall be supplied to the competent customs authorities by the production of any of the following:
|
(a) |
a single transport document covering the passage from the exporting country through the country of transit; |
|
(b) |
a certificate issued by the customs authorities of the country of transit:
|
|
(c) |
or, failing these, any substantiating documents. |
Article 70
Exhibitions
(Article 64(3) of the Code)
1. Originating products, sent from a beneficiary country or territory for exhibition in another country and sold after the exhibition for importation into the Union, shall benefit on importation from the tariff preferences referred to in Article 59, provided that they meet the requirements of Subsection 4 and this subsection entitling them to be considered originating in that beneficiary country or territory and provided that it is shown to the satisfaction of the competent Union customs authorities that:
|
(a) |
an exporter has consigned the products from the beneficiary country or territory directly to the country in which the exhibition is held and has exhibited them there; |
|
(b) |
the products have been sold or otherwise disposed of by that exporter to a person in the Union; |
|
(c) |
the products have been consigned during the exhibition or immediately thereafter to the Union in the state in which they were sent for exhibition; |
|
(d) |
the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. |
2. A movement certificate EUR.1 shall be submitted to the Union customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
CHAPTER 2
Value of goods for customs purposes
Article 71
Simplification
(Article 73 of the Code)
1. The authorisation referred to in Article 73 of the Code may be granted where the following conditions are met:
|
(a) |
the application of the procedure referred to in Article 166 of the Code would, in the circumstances, represent disproportioned administrative costs; |
|
(b) |
the customs value determined, will not significantly differ from that determined in the absence of an authorisation. |
2. The grant of the authorisation is conditional to the fulfilment, by the applicant, of the following conditions:
|
(a) |
he complies with the criterion laid down in Article 39(a) of the Code; |
|
(b) |
he maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held and which will facilitate audit-based customs control. The accounting system shall maintain a historical record of data that provides an audit trail from the moment the data enters the file; |
|
(c) |
he has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and have internal controls capable of detecting illegal or irregular transactions; |
TITLE III
CUSTOMS DEBT AND GUARANTEES
CHAPTER 1
Incurrence of a customs debt
Article 72
Calculation of the amount of import duty on processed products resulting from inward processing
(Article 86(3) of the Code)
1. In order to determine the amount of import duty to be charged on processed products in accordance with Article 86(3) of the Code, the quantity of the goods placed under the inward processing procedure considered to be present in the processed products for which a customs debt is incurred shall be determined in accordance with paragraphs 2 to 6.
2. The quantitative scale method laid down in paragraphs 3 and 4 shall be applied in the following cases:
|
(a) |
where only one kind of processed products is derived from the processing operations; |
|
(b) |
where different kinds of processed products are derived from the processing operations and all constituents or components of the goods placed under the procedure are found in each of those processed products. |
3. In the case referred to in paragraph 2(a), the quantity of the goods placed under the inward processing procedure considered to be present in the processed products for which a customs debt is incurred shall be determined by applying the percentage which the processed products for which a customs debt is incurred constitute of the total quantity of the processed products resulting from the processing operation, to the total quantity of the goods placed under the inward processing procedure.
4. In the case referred to in paragraph 2(b), the quantity of the goods placed under the inward processing procedure considered to be present in the processed products for which a customs debt is incurred shall be determined by applying, to the total quantity of the goods placed under the inward processing procedure, a percentage calculated by multiplying the following factors:
|
(a) |
the percentage which the processed products for which a customs debt is incurred constitute of the total quantity of the processed products of the same kind resulting from the processing operation; |
|
(b) |
the percentage which the total quantity of the processed products of the same kind, irrespective of whether a customs debt is incurred, constitutes of the total quantity of all processed products resulting from the processing operation. |
5. Quantities of goods placed under the procedure which are destroyed and lost during the processing operation, in particular by evaporation, desiccation, sublimation or leakage, shall not be taken into account in the application of the quantitative scale method.
6. In cases other than those referred to in paragraph 2, the value scale method shall apply in accordance with the second, third and fourth subparagraphs.
The quantity of the goods placed under the inward processing procedure considered to be present in processed products for which a customs debt is incurred shall be determined by applying, to the total quantity of the goods placed under the inward processing procedure, a percentage calculated by multiplying the following factors:
|
(a) |
the percentage which the processed products for which a customs debt is incurred constitute of the total value of the processed products of the same kind resulting from the processing operation; |
|
(b) |
the percentage which the total value of the processed products of the same kind, irrespective of whether a customs debt is incurred, constitute of the total value of all processed products resulting from the processing operation. |
For the purposes of applying the value scale method, the value of the processed products shall be established on the basis of current ex-works prices in the customs territory of the Union or, where such ex-works prices cannot be determined, the current selling prices in the customs territory of the Union for identical or similar products. Prices between parties which appear to be associated or to have a compensatory arrangement with each other may not be used for the determination of the value of the processed products unless it is determined that the prices are unaffected by the relationship.
Where the value of the processed products cannot be determined pursuant to the third subparagraph, it shall be determined by any reasonable method.
Article 73
Application of the provisions on end-use procedure to processed products resulting from inward processing
(Article 86(3) of the Code)
1. For the purposes of the application of Article 86(3) of the Code, when determining the amount of import duty corresponding to the customs debt on processed products resulting from the inward processing procedure, the goods placed under that procedure shall benefit from a duty exemption or a reduced rate of duty on account of their specific use, which would have been applied to those goods if they had been placed under the end-use procedure in accordance with Article 254 of the Code.
2. Paragraph 1 shall apply where the following conditions are fulfilled:
|
(a) |
an authorisation to place the goods under the end-use procedure could have been issued, and |
|
(b) |
the conditions for the duty exemption or the reduced rate of duty on account of specific use of those goods would have been fulfilled at the time of acceptance of the customs declaration for placing goods under the inward processing procedure. |
Article 74
Application of the preferential tariff treatment to goods placed under inward processing
(Article 86(3) of the Code)
For the purposes of the application of Article 86(3) of the Code, where, at the time of the acceptance of the customs declaration for placing goods under the inward processing procedure the imported goods fulfil the conditions to qualify for preferential tariff treatment within tariff quotas or ceilings, those goods shall be eligible for any preferential tariff treatment provided for in respect of identical goods at the time of acceptance of the declaration of release for free circulation.
Article 75
Specific import duty on processed products resulting from outward processing or replacement products
(Article 86(5) of the Code)
Where a specific import duty is to be applied in relation to processed products resulting from the outward processing procedure or replacement products, the amount of the import duty shall be calculated on the basis of the customs value of the processed products at the time of acceptance of the customs declaration for release for free circulation minus the statistical value of the corresponding temporary export goods at the time when they were placed under outward processing, multiplied by the amount of import duty applicable to the processed products or replacement products, divided by the customs value of the processed products or replacement products.
Article 76
Derogation for the calculation of the amount of import duty on processed products resulting from inward processing
(Article 86(3) and 86(4) of the Code)
Article 86(3) of the Code shall apply without a request from the declarant where all of the following conditions are fulfilled:
|
(a) |
the processed products resulting from the inward processing procedure are imported directly or indirectly by the relevant holder of the authorisation within a period of one year after their re-export; |
|
(b) |
the goods would, at the time of the acceptance of the customs declaration for placing the goods under the inward -processing procedure, have been subject to a commercial or an agricultural policy measure or an anti-dumping duty, countervailing duty, safeguard duty or retaliation duty had they been released for free circulation at that time; |
|
(c) |
no examination of the economic conditions was required in accordance with Article 166. |
Article 77
Time-limit for establishing the place where the customs debt is incurred under Union transit
(Article 87(2) of the Code)
For goods placed under the Union transit procedure, the time-limit referred to in Article 87(2) of the Code shall be either of the following:
|
(a) |
seven months from the latest date on which the goods should have been presented at the customs office of destination, unless before the expiry of that time limit a request to transfer the recovery of the customs debt was sent to the authority responsible for the place where, according to the evidence obtained by the customs authority of the Member State of departure, the events from which the customs debt arises occurred, in which case that time-limit is extended by a maximum of one month; |
|
(b) |
one month from the expiry of the time-limit for the reply by the holder of the procedure to a request for the information needed to discharge the procedure, where the customs authority of the Member State of departure has not been notified of the arrival of the goods and the holder of the procedure has provided insufficient or no information. |
Article 78
Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the TIR Convention
(Article 87(2) of the Code)
For goods placed under transit in accordance with the Customs Convention on the international transport of goods under cover of TIR carnets, including any subsequent amendments (TIR Convention), the time-limit referred to in Article 87(2) of the Code shall be seven months from the latest date on which the goods should have been presented at the customs office of destination or exit.
Article 79
Time-limit for establishing the place where the customs debt is incurred under transit in accordance with the ATA Convention or the Istanbul Convention
(Article 87(2) of the Code)
For goods placed under transit in accordance with the Customs Convention on the ATA Carnet for the Temporary Admission of Goods done at Brussels on 6 December 1961, including any subsequent amendments (ATA Convention) or with the Convention on Temporary Admission, including any subsequent amendments (Istanbul Convention) the time-limit referred to in Article 87(2) of the Code shall be seven months from the date on which the goods should have been presented at the customs office of destination.
Article 80
Time-limit for establishing the place where the customs debt is incurred in cases other than transit
(Article 87(2) of the Code)
For goods placed under a special procedure other than transit or for goods which are in temporary storage, the time-limit referred to in Article 87(2) of the Code shall be seven months from the expiry of any of the following periods:
|
(a) |
the prescribed period for discharge of the special procedure; |
|
(b) |
the prescribed period for ending the customs supervision of end-use goods; |
|
(c) |
the prescribed period for ending the temporary storage; |
|
(d) |
the prescribed period for ending the movement of goods placed under the warehousing procedure between different places in the customs territory of the Union where the procedure was not discharged. |
CHAPTER 2
Guarantee for a potential or existing customs debt
Article 81
Cases where no guarantee shall be required for goods placed under the temporary admission procedure
(Article 89(8)(c) of the Code)
The placing of goods under the temporary admission procedure shall not be subject to the provision of a guarantee in the following cases:
|
(a) |
where the customs declaration may be made orally or by any other act as referred to in Article 141; |
|
(b) |
in the case of materials used in international traffic by airlines, shipping or railway companies or providers of postal services provided that those materials are distinctively marked; |
|
(c) |
in the case of packings imported empty, provided that they carry indelible non-removable markings; |
|
(d) |
where the previous holder of the authorisation for temporary admission has declared the goods for the temporary admission procedure in accordance with Article 136 or Article 139 and those goods are subsequently placed under temporary admission for the same purpose. |
Article 82
Guarantee in the form of an undertaking by a guarantor
(Article 94, 22(4) and 6(3)(a) of the Code)
1. Where the guarantee is provided in the form of an undertaking by a guarantor and may be used in more than one Member State, the guarantor shall indicate an address for service or appoint an agent in each Member State in which the guarantee may be used.
2. The revocation of the approval of the guarantor or of the undertaking of the guarantor shall take effect on the 16th day following the date on which the decision on the revocation is received or is deemed to have been received by the guarantor.
3. The cancellation of the undertaking by the guarantor shall take effect on the 16th day following the date on which the cancellation is notified by the guarantor to the customs office where the guarantee was provided.
4. Where a guarantee covering a single operation (individual guarantee) is provided in the form of vouchers, it may be made using means other than electronic data processing techniques.
Article 83
Forms of guarantee other than a cash deposit or an undertaking given by a guarantor
(Article 92(1)(c) of the Code)
1. The forms of guarantee other than a cash deposit or an undertaking given by a guarantor shall be the following:
|
(a) |
the creation of a mortgage, a charge on land, an antichresis or other right deemed equivalent to a right pertaining to immovable property; |
|
(b) |
the cession of a claim, the pledging, with or without surrendering possession, of goods, securities or claims or a savings bank book or entry in the national debt register; |
|
(c) |
the assumption of joint contractual liability for the full amount of the debt by a third party approved for that purpose by the customs authorities or the lodging of a bill of exchange the payment of which is guaranteed by such third party; |
|
(d) |
a cash deposit or means of payment deemed equivalent thereto other than in euro or the currency of the Member State in which the guarantee is required; |
|
(e) |
participation, subject to payment of a contribution, in a general guarantee scheme administered by the customs authorities. |
2. The forms of guarantee referred to in paragraph 1 shall not be accepted for the placing of goods under the Union transit procedure.
3. The Member States shall accept the forms of guarantee referred to in paragraph 1 in so far as those forms of guarantee are accepted under national law.
Article 84
Reduction of the level of the comprehensive guarantee and guarantee waiver
(Article 95(2) of the Code)
1. An authorisation to use a comprehensive guarantee with an amount reduced to 50 % of the reference amount shall be granted where the applicant demonstrates that he fulfils the following conditions:
|
(a) |
the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file; |
|
(b) |
the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions; |
|
(c) |
the applicant is not subject to bankruptcy proceedings; |
|
(d) |
during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods; |
|
(e) |
the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered; |
|
(f) |
the applicant can demonstrate having sufficient financial resources to meet his obligations, for the part of the reference amount not covered by the guarantee. |
2. An authorisation to use a comprehensive guarantee with an amount reduced to 30 % of the reference amount shall be granted where the applicant demonstrates that he fulfils the following conditions:
|
(a) |
the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file; |
|
(b) |
the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions; |
|
(c) |
the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties; |
|
(d) |
the applicant is not subject to bankruptcy proceedings; |
|
(e) |
during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods; |
|
(f) |
the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered; |
|
(g) |
the applicant can demonstrate having sufficient financial resources to meet his obligations, for the part of the reference amount not covered by the guarantee. |
3. A guarantee waiver shall be granted where the applicant demonstrates that he fulfils the following requirements:
|
(a) |
the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file; |
|
(b) |
the applicant allows the customs authority physical access to its accounting systems and, where applicable, to its commercial and transport records; |
|
(c) |
the applicant has a logistical system which identifies goods as Union or non-Union goods and indicates, where appropriate, their location; |
|
(d) |
the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions; |
|
(e) |
where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products; |
|
(f) |
the applicant has satisfactory procedures in place for the archiving of its records and information and for protection against the loss of information; |
|
(g) |
the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties; |
|
(h) |
the applicant has appropriate security measures in place to protect the applicant's computer system from unauthorised intrusion and to secure the applicant's documentation; |
|
(i) |
the applicant is not subject to bankruptcy proceedings; |
|
(j) |
during the last three years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods; |
|
(k) |
the applicant demonstrates on the basis of the records and information available for the last three years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered; |
|
(l) |
the applicant can demonstrate having sufficient financial resources to meet his obligations, for the part of the reference amount not covered by the guarantee. |
4. Where the applicant has been established for less than three years, the requirement as referred to in paragraphs 1(d), 2(e) and 3(j) shall be checked on the basis of available records and information.
Article 85
Release of the guarantor's obligations under the Union transit procedure
(Articles 6(2), 6(3)(a) and 98 of the Code)
1. Where the Union transit procedure has not been discharged, the customs authorities of the Member State of departure shall, within nine months from the prescribed time limit for presentation of the goods at the customs office of destination, notify the guarantor that the procedure has not been discharged.
2. Where the Union transit procedure has not been discharged, the customs authorities, determined in accordance with Article 87 of the Code, shall, within three years from the date of acceptance of the transit declaration, notify the guarantor that he is or might be required to pay the debt for which he is liable in respect of the Union transit operation in question.
3. The guarantor shall be released from his obligations if either of the notifications provided for in paragraphs 1 and 2 have not been issued to him before the expiry of the time limit.
4. Where either of the notifications has been issued, the guarantor shall be informed of the recovery of the debt or the discharge of the procedure.
5. The common data requirements for the notification as referred to in paragraph 1 are set out in Annex 32-04.
The common data requirements for the notification as referred to in paragraph 2 are set out in Annex 32-05.
6. In accordance with Article 6(3)(a) of the Code, the notification as referred to in paragraphs 1 and 2 may be sent by means other than electronic data-processing techniques.
Article 86
Claim for payment against a guaranteeing association for goods covered by ATA carnet and notification of the non-discharge of CPD carnets to a guaranteeing association under the procedure of the ATA Convention or Istanbul Convention
(Articles 6(2), 6(3)(a) and 98 of the Code)
1. In case of non-compliance with one of the obligations under ATA carnet or CPD carnet customs authorities shall regularise the temporary admission papers (claim for payment against a guaranteeing association or notification of the non-discharge, respectively) in accordance with Articles 9, 10 and 11 of Annex A to the Istanbul Convention or where applicable, in accordance with Articles 7, 8 and 9 of the ATA Convention.
2. The amount of import duty and taxes arising from the claim for payment against a guaranteeing association shall be calculated by means of a model taxation form.
3. The common data requirements for the claim for payment against a guaranteeing association referred to in paragraph 1 are set out in Annex 33-01.
4. The common data requirements for the notification of the non-discharge of CPD carnets referred to in paragraph 1 are set out in Annex 33-02.
5. In accordance with Article 6(3)(a) of the Code, the claim for payment against a guaranteeing association and the notification of the non-discharge of CPD carnets may be sent to the relevant guaranteeing association by means other than by electronic data-processing techniques.
CHAPTER 3
Recovery and payment of duty and repayment and remission of the amount of import and export duty
Articles 87
Means of notification of the customs debt
(Article 6(3)(a) of the Code)
The notification of the customs debt in accordance with Article 102 of the Code may be made by means other than by electronic data-processing techniques.
Article 88
Exemption from notification of the customs debt
(Article 102(1)(d) of the Code)
1. The customs authorities may refrain from notifying a customs debt incurred through non-compliance under Article 79 or 82 of the Code where the amount of import or export duty concerned is less than EUR 10.
2. Where the customs debt was initially notified with an amount of import or export duty which was less than the amount of import or export duty payable, the customs authorities may refrain from notifying the customs debt for the difference between those amounts provided that it is less than EUR 10.
3. The limitation of EUR 10 referred to in paragraphs 1 and 2 shall apply to each recovery action.
Article 89
Suspension of the time-limit for payment in case of application for remission
(Article 108(3)(a) of the Code)
1. The customs authorities shall suspend the time-limit for payment of the amount of import or export duty corresponding to a customs debt until they have taken a decision on the application for remission, provided that the conditions are fulfilled:
|
(a) |
where an application for remission pursuant to Article 118, 119 or 120 of the Code has been presented, the conditions laid down in the relevant Article are likely to be met; |
|
(b) |
where an application for remission pursuant to Article 117 of the Code has been presented, the conditions laid down in Article 117 and Article 45(2) of the Code are likely to be met. |
2. Where the goods subject to an application for remission are no longer under customs supervision at the time of the application, a guarantee shall be provided.
3. By way of derogation from paragraph 2, the customs authorities shall not require a guarantee if it is established that providing a guarantee would be likely to cause the debtor serious economic or social difficulties.
Article 90
Suspension of the time-limit for payment in the case of goods that are to be confiscated, destroyed or abandoned to the State
(Article 108(3)(b) of the Code)
The customs authorities shall suspend the time-limit for payment of the amount of import or export duty corresponding to a customs debt where the goods are still under customs supervision and they are to be confiscated, destroyed or abandoned to the State and the customs authorities consider that the conditions for confiscation, destruction or abandonment are likely to be met, until the final decision on their confiscation, destruction or abandonment is taken.
Article 91
Suspension of the time-limit for payment in the case of customs debts incurred through non-compliance
(Article 108(3)(c) of the Code)
1. The customs authorities shall suspend the time-limit for payment, by the person referred to in Article 79(3)(a) of the Code, of the amount of import or export duty corresponding to a customs debt where a customs debt has been incurred through non-compliance as referred to in Article 79 of the Code, provided that the following conditions are fulfilled:
|
(a) |
at least one other debtor has been identified in accordance with Article 79(3)(b) or (c) of the Code; |
|
(b) |
the amount of import or export duty concerned has been notified to the debtor referred to in point (a) in accordance with Article 102 of the Code; |
|
(c) |
the person referred to in Article 79(3)(a) of the Code is not considered a debtor in accordance with Article 79(3)(b) or (c) of the Code and no deception or obvious negligence may be attributed to that person; |
2. The suspension shall be conditional on the person for whose benefit it is granted issuing a guarantee for the amount of the import or export duty at stake, except in either of the following situations:
|
(a) |
a guarantee covering the whole amount of import or export duty at stake already exists and the guarantor has not been released from his obligations; |
|
(b) |
it is established, on the basis of a documented assessment, that the requirement of a guarantee would be likely to cause the debtor serious economic or social difficulties. |
3. The duration of the suspension shall be limited to one year. However, this period may be extended by the customs authorities for justified reasons.
Article 92
Application for repayment or remission
(Articles 6(3)(a), 22(1) and 103 of the Code)
1. By way of derogation from the third subparagraph of Article 22(1) of the Code, the application for repayment or remission of import or export duties referred to in Article 116 of the Code shall be submitted to the competent customs authority of the Member State where the customs debt was notified.
2. The application referred to in paragraph 1 may be made by means other than electronic data-processing techniques, in accordance with the provisions in the Member State concerned.
Article 93
Supplementary information where goods are situated in another Member State
(Articles 6(2) and 6(3)(a) of the Code)
The common data requirements for the request of supplementary information where goods are situated in another Member State are set out in Annex 33-06.
The request for supplementary information referred to in the first subparagraph may be made by means other than electronic data-processing techniques.
Article 94
Means of notification of the decision on repayment or remission
(Article 6(3)(a) of the Code)
The decision on repayment or remission of import or export duty may be notified to the person concerned by means other than electronic data-processing techniques.
Article 95
Common data requirements related to formalities where goods are located in another Member State
(Article 6(2) of the Code)
The common data requirements for the reply to the request for information concerning the completion of formalities where the application for repayment or remission relates to goods which are located in a Member State other than that in which the customs debt was notified are set out in Annex 33-07.
Article 96
Means for sending information on the completion of formalities where goods are located in another Member State
(Article 6(3)(a) of the Code)
The reply referred to in Article 95 may be sent by means other than electronic data-processing techniques.
Article 97
Extension of the time-limit for taking a decision on repayment or remission
(Article 22(3) of the Code)
Where the first subparagraph of Article 116(3) of the Code or point (b) of the second subparagraph of Article 116(3) of the Code applies, the time-limit for taking the decision on repayment or remission shall be suspended until such time as the Member State concerned has received the notification of the Commission’s decision or the notification by the Commission of the return of the file for the reasons provided in Article 98(6).
Where point (b) of the second subparagraph of Article 116 (3) of the Code applies, the time-limit for taking the decision on repayment or remission shall be suspended until such time as the Member State concerned has received the notification of the Commission's decision on the case involving comparable issues in fact and of law.
Article 98
Transmission of the file to the Commission for a decision
(Article 116(3) of the Code)
1. The Member State shall notify the person concerned of their intention to transmit the file to the Commission before the transmission and give to the person concerned 30 days to sign a statement certifying that he has read the file and stating that he has nothing to add or listing all the additional information that he considers should be included. Where the person concerned does not provide that statement within those 30 days, the person concerned shall be deemed to have read the file and to have nothing to add.
2. Where a Member State transmits a file to the Commission for decision in the cases referred to Article 116(3) of the Code, the file shall include at least the following:
|
(a) |
a summary of the case; |
|
(b) |
detailed information establishing that the conditions referred to in Article 119 or Article 120 of the Code, are fulfilled; |
|
(c) |
the statement referred to in paragraph 1 or a statement by the Member State certifying that the person concerned is deemed to have read the file and to have nothing to add. |
3. The Commission shall acknowledge receipt of the file to the Member State concerned as soon as it has received it.
4. The Commission shall make available to all Member States a copy of the summary of the case referred to in paragraph 2(a) within 15 days from the date on which it received the file.
5. Where the information transmitted by the Member State is not sufficient for the Commission to take a decision, the Commission may request additional information from the Member State.
6. The Commission shall return the file to the Member State and the case shall be deemed never to have been submitted to the Commission in any of the following cases:
|
(a) |
the file is obviously incomplete since it contains nothing that would justify its consideration by the Commission; |
|
(b) |
under the second subparagraph of Article 116(3) of the Code, the case should not have been submitted to the Commission; |
|
(c) |
the Member State has transmitted to the Commission new information of a nature to alter substantially the presentation of the facts or the legal assessment of the case while the Commission is still considering the file. |
Article 99
Right for the person concerned to be heard
(Article 116(3) of the Code)
1. Where the Commission intends to take an unfavourable decision in the cases referred to Article 116(3) of the Code, it shall communicate its objections to the person concerned in writing, together with a reference to all the documents and information on which it bases those objections. The Commission shall inform the person concerned of his right to have access to the file.
2. The Commission shall inform the Member State concerned of its intention and the sending of the communication as referred to in paragraph 1.
3. The person concerned shall be given the opportunity to express his point of view in writing to the Commission within a period of 30 days from the date on which he has received the communication referred to in paragraph 1.
Article 100
Time-limits
(Article 116(3) of the Code)
1. The Commission shall decide whether or not repayment or remission is justified within nine months from the date on which it has received the file referred to in Article 98(1).
2. Where the Commission has found it necessary to request additional information from the Member State as laid down in Article 98(5), the period referred to in paragraph 1 shall be extended by the same period of time as the period between the date on which the Commission sent the request for additional information and the date on which it received that information. The Commission shall notify the person concerned of the extension.
3. Where the Commission conducts investigations in order to take a decision, the period referred to in paragraph 1 shall be extended by the time necessary to complete the investigations. Such an extension shall not exceed nine months. The Commission shall notify the Member State and the person concerned of the dates on which investigations are initiated and closed.
4. Where the Commission intends to take an unfavourable decision as referred to in Article 99(1), the period referred to in paragraph 1 shall be extended by 30 days.
Article 101
Notification of the decision
(Article 116(3) of the Code)
1. The Commission shall notify the Member State concerned of its decision as soon as possible and in any event within 30 days of the expiry of the period specified in Article 100(1).
2. The customs authority competent to take the decision shall issue a decision on the basis of the Commission’s decision notified in accordance with paragraph 1.
The Member State to which the customs authority competent to take the decision belongs shall inform the Commission accordingly by sending to it a copy of the decision concerned.
3. Where the decision in the cases referred to Article 116(3) of the Code is favourable to the person concerned, the Commission may specify the conditions under which the customs authorities are to repay or remit duty in cases involving comparable issues of fact and of law.
Article 102
Consequences of a failure to take or notify a decision
(Article 116(3) of the Code)
If the Commission does not take a decision within the time-limit provided for in Article 100, or does not notify a decision to the Member State in question within the time-limit provided for in 101(1), the customs authority competent to take the decision shall take a decision favourable to the person concerned.
CHAPTER 4
Extinguishment of a customs debt
Article 103
Failures which have no significant effect on the correct operation of a customs procedure
(Article 124(1)(h)(i) of the Code)
The following situations shall be considered a failure with no significant effect on the correct operation of the customs procedure:
|
(a) |
exceeding a time-limit by a period of time which is not longer than the extension of the time-limit that would have been granted had that extension been applied for; |
|
(b) |
where a customs debt has been incurred for goods placed under a special procedure or in temporary storage pursuant to Article 79(1)(a) or (c) of the Code and those goods were subsequently released for free circulation; |
|
(c) |
where the customs supervision has been subsequently restored for goods which are not formally a part of a transit procedure, but which previously were in a temporary storage or were placed under a special procedure together with goods formally placed under that transit procedure; |
|
(d) |
in the case of goods placed under a special procedure other than transit and free zones or in the case of goods which are in temporary storage, where an error has been committed concerning the information in the customs declaration discharging the procedure or ending the temporary storage provided that error has no impact on the discharge of the procedure or the end of the temporary storage; |
|
(e) |
where a customs debt has been incurred pursuant to Article 79(1)(a) or (b) of the Code, provided that the person concerned informs the competent customs authorities about the non-compliance before either the customs debt has been notified or the customs authorities have informed that person that they intend to perform a control. |
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Entry summary declaration
Article 104
Waiver from the obligation to lodge an entry summary declaration
(Article 127(2)(b) of the Code)
1. The lodging of an entry summary declaration shall be waived in respect of the following goods:
|
(a) |
electrical energy; |
|
(b) |
goods entering by pipeline; |
|
(c) |
items of correspondence; |
|
(d) |
household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (14), provided that they are not carried under a transport contract; |
|
(e) |
goods for which an oral customs declaration is permitted in accordance with Article 135 and Article 136(1) provided that they are not carried under a transport contract; |
|
(f) |
goods referred to in Article 138(b) to (d) or Article 139(1) which are deemed to be declared in accordance with Article 141 provided that they are not carried under a transport contract; |
|
(g) |
goods contained in travellers’ personal baggage; |
|
(h) |
goods moved under cover of the form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; |
|
(i) |
weapons and military equipment brought into the customs territory of the Union by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities; |
|
(j) |
the following goods brought into the customs territory of the Union directly from offshore installations operated by a person established in the customs territory of the Union:
|
|
(k) |
goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions; |
|
(l) |
the following goods on board vessels and aircraft:
|
|
(m) |
goods brought into the customs territory of the Union from Ceuta and Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State, the municipalities of Livigno and Campione d’Italia, or the Italian national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio; |
|
(n) |
products of sea-fishing and other products taken from the sea outside the customs territory of the Union by Union fishing vessels; |
|
(o) |
vessels, and the goods carried thereon, entering the territorial waters of a Member State with the sole purpose of taking on board supplies without connecting to any of the port facilities; |
|
(p) |
goods covered by ATA or CPD carnets provided they are not carried under a transport contract. |
2. Until 31 December 2020, the lodging of an entry summary declaration shall be waived in respect of goods in postal consignments the weight of which does not exceed 250 grams.
Where goods in postal consignments the weight of which does exceed 250 grams are brought into the customs territory of the Union but are not covered by an entry summary declaration penalties shall not be applied. Risk analysis shall be carried out upon the presentation of the goods and, where available, on the basis of the temporary storage declaration or the customs declaration covering those goods.
By 31 December 2020, the Commission shall review the situation of goods in postal consignments pursuant to this paragraph with a view to making such adaptations as may appear necessary taking into account the use of electronic means by postal operators covering the movement of goods.
Article 105
Time-limits for lodging the entry summary declaration in case of transport by sea
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union by sea, the entry summary declaration shall be lodged within the following time-limits:
|
(a) |
for containerised cargo, other than where point (c) or point (d) applies, at the latest 24 hours before the goods are loaded onto the vessel on which they are to be brought into the customs territory of the Union; |
|
(b) |
for bulk or break bulk cargo, other than where point (c) or (d) applies, at the latest four hours before the arrival of the vessel at the first port of entry into the customs territory of the Union; |
|
(c) |
at the latest two hours before arrival of the vessel at the first port of entry into the customs territory of the Union in case of goods coming from any of the following:
|
|
(d) |
for movement, other than where point (c) applies, between a territory outside the customs territory of the Union and the French overseas departments, the Azores, Madeira or the Canary Islands, where the duration of the voyage is less than 24 hours, at the latest two hours before arrival at the first port of entry into the customs territory of the Union. |
Article 106
Time-limits for lodging the entry summary declaration in case of transport by air
(Article 127(3) and (7) of the Code)
1. Where the goods are brought into the customs territory of the Union by air, the entry summary declaration shall be lodged as early as possible.
The minimum dataset of the entry summary declaration shall be lodged at the latest before the goods are loaded onto the aircraft on which they are to be brought into the customs territory of the Union.
2. Where only the minimum dataset of the entry summary declaration has been provided within the time-limit referred to in the second subparagraph of paragraph 1, the other particulars shall be provided by 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; |
|
(b) |
for other flights, at the latest four hours before the arrival of the aircraft at the first airport in the customs territory of the Union. |
Article 107
Time-limits for lodging the entry summary declaration in case of transport by rail
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union by rail, the entry summary declaration shall be lodged within the following time-limits:
|
(a) |
where the train voyage from the last train formation station located in a third country to the customs office of first entry takes less than two hours, at the latest one hour before arrival of the goods at the place for which that customs office is competent; |
|
(b) |
in all other cases, at the latest two hours before the arrival of the goods at the place for which the customs office of first entry is competent. |
Article 108
Time-limits for lodging the entry summary declaration in case of transport by road
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union by road, the entry summary declaration shall be lodged at the latest one hour before the arrival of the goods at the place for which the customs office of first entry is competent.
Article 109
Time-limits for lodging the entry summary declaration in case of transport by inland waterways
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union by inland waterways, the entry summary declaration shall be lodged at the latest two hours before arrival of the goods at the place for which the customs office of first entry is competent.
Article 110
Time-limits for lodging the entry summary declaration in case of combined transportation
(Article 127(3) and (7) of the Code)
Where the goods are brought into the customs territory of the Union on a means of transport which is, itself, transported on an active means of transport, the time-limit for lodging the entry summary declaration shall be the time-limit applicable to the active means of transport.
Article 111
Time-limits for lodging the entry summary declaration in case of force majeure
(Article 127(3) and (7) of the Code)
The time-limits referred to in Articles 105 to 109 shall not apply in the case of force majeure.
Article 112
Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by sea or inland waterways
(Article 127(6) of the Code)
1. Where, in the case of transport by sea or inland waterways, for the same goods one or more additional transport contracts covered by one or more bills of lading have been concluded by one or more persons other than the carrier, and the person issuing the bill of lading does not make the particulars required for the entry summary declaration available to his contractual partner who issues a bill of lading to him or to his contractual partner with whom he concluded a goods co-loading arrangement, the person who does not make the required particulars available shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.
Where the consignee indicated in the bill of lading that has no underlying bills of lading does not make the particulars required for the entry summary declaration available to the person issuing that bill of lading, he shall provide those particulars to the customs office of first entry.
2. Each person submitting the particulars referred to in Article 127(5) of the Code shall be responsible for the particulars that he has submitted in accordance with Article 15(2)(a) and (b) of the Code.
Article 113
Provision of particulars of the entry summary declaration by other persons in specific cases as regards transport by air
(Article 127(6) of the Code)
1. Where, in the case of transport by air, for the same goods one or more additional transport contracts covered by one or more air waybills have been concluded by one or more persons other than the carrier and the person issuing the air waybill does not make the particulars required for the entry summary declaration available to his contractual partner who issues an air waybill to him or to his contractual partner with whom he concluded a goods co-loading arrangement, the person who does not make the required particulars available shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.
2. Where, in the case of transport by air, goods are moved under the rules of the acts of the Universal Postal Union and the postal operator does not make the particulars required for the entry summary declaration available to the carrier, the postal operator shall provide those particulars to the customs office of first entry in accordance with Article 127(6) of the Code.
3. Each person submitting the particulars referred to in Article 127(5) of the Code shall be responsible for the particulars that he has submitted in accordance with Article 15(2)(a) and (b) of the Code.
CHAPTER 2
Arrival of goods
Article 114
Trade with special fiscal territories
(Article 1(3) of the Code)
Member States shall apply this Chapter and Articles 133 to 152 of the Code to goods in trade between a special fiscal territory and another part of the customs territory of the Union, which is not a special fiscal territory.
Article 115
Approval of a place for the presentation of goods to customs and temporary storage
(Articles 139(1) and 147(1) of the Code)
1. A place other than the competent customs office may be approved for the purposes of the presentation of goods where the following conditions are fulfilled.
|
(a) |
the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled; |
|
(b) |
the goods declared for a customs procedure in the following day after their presentation, unless the customs authorities requires the goods to be examined in accordance with article 140(2) of the Code. |
Where the place is already authorised for the purpose of the operation of the temporary storage facilities that approval shall not be required.
2. A place other than a temporary storage facility may be approved for temporary storage of the goods where the following conditions are fulfilled:
|
(a) |
the requirements laid down in Article 148(2) and (3) of the Code and in Article 117 are fulfilled; |
|
(b) |
the goods declared for a customs procedure in the following day after their presentation, unless the customs authorities requires the goods to be examined in accordance with Article 140(2) of the Code. |
Article 116
Records
(Article 148(4) of the Code)
1. The records referred to in Article 148(4) of the Code shall contain the following information and particulars:
|
(a) |
reference to the relevant temporary storage declaration for the goods stored and reference to the corresponding end of temporary storage; |
|
(b) |
the date and particulars identifying the customs documents concerning the goods stored and any other documents relating to the temporary storage of the goods; |
|
(c) |
particulars, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods; |
|
(d) |
location of goods and particulars of any movement of goods; |
|
(e) |
customs status of goods; |
|
(f) |
particulars of forms of handling referred to in Article 147(2) of the Code; |
|
(g) |
concerning the movement of goods in temporary storage between temporary storage facilities located in different Member States, the particulars about the arrival of the goods at the temporary storage facilities of destination. |
Where the records are not part of the main accounts for customs purposes, the records shall refer to the main accounts for customs purposes.
2. The customs authorities may waive the requirement for some of the information referred to in paragraph 1 where this does not adversely affect the customs supervision and controls of the goods. However, in the case of movement of goods between temporary storage facilities, this waiver shall not be applicable
Article 117
Retail sale
(Article 148(1) of the Code)
Authorisations for the operation of temporary storage facilities referred to in Article 148 of the Code shall be granted on the following conditions:
|
(a) |
the temporary storage facilities are not used for the purpose of retail sale; |
|
(b) |
where the goods stored present a danger or are likely to spoil other goods or require special facilities for other reasons, the temporary storage facilities are specially equipped to store them; |
|
(c) |
the temporary storage facilities are exclusively operated by the holder of the authorisation. |
Article 118
Other cases of movement of goods in temporary storage
(Article 148(5)(c) of the Code)
In accordance with Article 148(5)(c) of the Code, the customs authorities may authorise the movement of goods in temporary storage between different temporary storage facilities covered by different authorisations to operate temporary storage facilities provided the holders of those authorisations are AEOC.
TITLE V
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 1
Customs status of goods
Article 119
Presumption of customs status
(Articles 153(1) and 155(2) of the Code)
1. The presumption of having the customs status of Union goods does not apply to the following goods:
|
(a) |
goods brought into the customs territory of the Union which are under customs supervision to determine their customs status; |
|
(b) |
goods in temporary storage; |
|
(c) |
goods placed under any of the special procedures with the exception of the internal transit, outward processing and the end-use procedures; |
|
(d) |
products of sea-fishing caught by a Union fishing vessel outside the customs territory of the Union, in waters other than the territorial waters of a third country which are brought into the customs territory of the Union as laid down in Article 129; |
|
(e) |
goods obtained from the products referred to in point (d) on board that vessel or a Union factory ship, in the production of which other products having the customs status of Union goods may have been used which are brought into the customs territory of the Union as laid down in Article 129; |
|
(f) |
products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union. |
2. Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status in the following cases:
|
(a) |
where the goods are carried by air and have been loaded or transhipped at a Union airport for consignment to another Union airport, provided that they are carried under cover of a single transport document issued in a Member State; |
|
(b) |
where the goods are carried by sea and have been shipped between Union ports by a regular shipping service authorised in accordance with Article 120; |
|
(c) |
where the goods are carried by rail and have been transported through a third country which is a contracting party to the Convention on a common transit procedure under cover of a single transport document issued in a Member State and such a possibility is provided for in an international agreement. |
3. Union goods may move, without being subject to a customs procedure, from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of their customs status in the following cases provided that their customs status of Union goods is proven:
|
(a) |
goods which have been brought from one point to another within the customs territory of the Union and temporarily leave that territory by sea or air; |
|
(b) |
goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union without being transhipped, and are carried under cover of a single transport document issued in a Member State; |
|
(c) |
goods which have been brought from one point to another within the customs territory of the Union through a territory outside the customs territory of the Union and were transhipped outside the customs territory of the Union on a means of transport other than that onto which they were initially loaded with a new transport document being issued, covering carriage from the territory outside the customs territory of the Union, provided that the new document is accompanied by a copy of the original single transport document; |
|
(d) |
motorised road vehicles registered in a Member State which have temporarily left and re-entered the customs territory of the Union; |
|
(e) |
packaging, pallets and other similar equipment, excluding containers, belonging to a person established in the customs territory of the Union which are used for the transport of goods that have temporarily left and re-entered the customs territory of the Union; |
|
(f) |
goods in baggage carried by a passenger which are not intended for commercial use and have temporarily left and re-entered the customs territory of the Union. |
Article 120
Authorisation to establish regular shipping services
(Article 155(2) of the Code)
1. An authorisation may be granted by the customs authority competent to take the decision to a shipping company for the purposes of regular shipping services entitling it to move Union goods from one point to another within the customs territory of the Union and temporarily out of that territory without alteration of the customs status of Union goods.
2. An authorisation shall be granted only where:
|
(a) |
the shipping company is established in the customs territory of the Union; |
|
(b) |
it fulfils the criterion laid down in Article 39(a) of the Code; |
|
(c) |
it undertakes to communicate to the customs authority competent to take the decision the information referred to in Article 121(1) after the authorisation is issued; and |
|
(d) |
it undertakes not to make any calls on the routes of the regular shipping service at any port in a territory outside the customs territory of the Union or at any free zone in a Union port, and not to make any transhipments of goods at sea. |
3. Shipping companies having been granted an authorisation in accordance with this Article shall provide the regular shipping service stated therein.
The regular shipping service shall be provided using vessels registered for that purpose in accordance with Article 121.
Article 121
Registration of vessels and ports
(Articles 22(4) and 155(2) of the Code)
1. The shipping company authorised to establish regular shipping services for the purposes of Article 119(2)(b) shall register the vessels it intends to use and the ports it intends to call at for the purposes of that service by communicating to the customs authority competent to take the decision the following information:
|
(a) |
the names of the vessels assigned to the regular shipping service; |
|
(b) |
the port where the vessel starts its operation as a regular shipping service; |
|
(c) |
the ports of call. |
2. The registration referred to in paragraph 1 shall take effect on the first working day following that of the registration by the customs authority competent to take the decision.
3. The shipping company authorised to establish regular shipping services for the purposes of Article 119(2)(b) shall notify any modification to the information referred to in points (a), (b) and (c) of paragraph 1 and the date and time when that modification takes effect to the customs authority competent to take the decision.
Article 122
Unforeseen circumstances during the transport by regular shipping services
(Articles 153(1) and 155(2) of the Code)
Where a vessel registered to a regular shipping service for the purposes of Article 119(2)(b) as a result of unforeseen circumstances tranships goods at sea, calls at or loads or unloads goods in a port outside the customs territory of the Union, in a port that is not part of the regular shipping service or in a free zone of a Union port, the customs status of those goods shall not be altered unless they were loaded or unloaded at those locations.
Where the customs authorities have reason for doubt whether the goods fulfil those conditions, the customs status of those goods shall be proven.
Article 123
Period of validity of a T2L, T2LF or a customs goods manifest
(Article 22(5) of the Code)
The proof of the customs status of Union goods in the form of a T2L, T2LF or a customs goods manifest shall be valid for 90 days from the date of registration or where in accordance with Article 128 there is no obligation to register the customs goods manifest, from the date of its establishment. At the request of the person concerned, and for justified reasons, the customs office may set a longer period of validity of the proof.
Article 124
Means of communication of the MRN of a T2L, T2LF or a customs goods manifest
(Article 6(3)(a) of the Code)
The MRN of a T2L, T2LF or a customs goods manifest may be submitted by any of the following means other than electronic data-processing techniques:
|
(a) |
a bar code; |
|
(b) |
a status registration document; |
|
(c) |
other means as allowed by the receiving customs authority. |
Article 125
Proof of the customs status of Union goods for travellers other than economic operators
(Article 6(3)(a) of the Code)
A traveller, other than an economic operator, may make a request on paper for a proof of the customs status of Union goods.
Article 126
Proof of the customs status of Union goods by production of an invoice or transport document
(Articles 6(2) and 6(3)(a) of the Code)
1. The proof of the customs status of Union goods of which the value does not exceed EUR 15 000 may be submitted by any of the following means other than electronic data-processing techniques:
|
(a) |
invoice relating to the goods; |
|
(b) |
transport document relating to the goods. |
2. The invoice or transport document referred to in paragraph 1 shall include at least the full name and address of the consignor, or of the person concerned where there is no consignor, the competent customs office, the number of packages and their kind, marks and reference numbers of the packages, a description of the goods, the gross mass of the goods (kg), the value of the goods and, where necessary, the container numbers.
The consignor, or the person concerned where there is no consignor, shall identify the customs status of the Union goods by indicating the code ‘T2L’ or ‘T2LF’, as appropriate, accompanied by his signature in the invoice or transport document.
Article 127
Proof of the customs status of Union goods in TIR or ATA carnets or forms 302
(Article 6(3)(a) of the Code)
Where Union goods are transported in accordance with the TIR Convention, the ATA Convention, the Istanbul Convention or the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951, the proof of the customs status of Union goods may be submitted by means other than electronic data-processing techniques.
Article 128
Facilitation for issuing a proof by an authorised issuer
(Article 153(2) of the Code)
1. Any person established in the customs territory of the Union and fulfilling the criteria laid down in Article 39(a) and (b) of the Code may be authorised to issue:
|
(a) |
the T2L or T2LF without having to request an endorsement; |
|
(b) |
the customs goods manifest without having to request an endorsement and registration of the proof from the competent customs office. |
2. The authorisation referred to in paragraph 1 shall be issued by the competent customs office at the request of the person concerned.
Article 129
The customs status of products of sea-fishing and goods obtained from such products
(Article 153(2) of the Code)
For the purposes of proving the customs status of the products and goods listed in Article 119(1)(d) and (e) as Union goods, it shall be established that those goods have been transported directly to the customs territory of the Union in one of the following ways:
|
(a) |
by the Union fishing vessel which caught the products and, where applicable, processed them; |
|
(b) |
by the Union fishing vessel following the transhipment of the products from the vessel referred to in point (a); |
|
(c) |
by the Union factory ship which processed the products following their transhipment from the vessel referred to in point (a); |
|
(d) |
by any other vessel onto which the said products and goods were transhipped from the vessels referred to in points (a), (b) or (c), without any further changes being made; |
|
(e) |
by a means of transport covered by a single transport document made out in the country or territory not forming part of the customs territory of the Union where the products or goods were landed from the vessels referred to in points (a), (b), (c) or (d). |
Article 130
The proof of customs status of products of sea-fishing and goods obtained from such products
(Articles 6(2) and 6(3)(a) of the Code)
1. For the purposes of proving the customs status in accordance with Article 129, the fishing logbook, the landing declaration, the transhipment declaration and the vessel monitoring system data, as appropriate, as required in accordance with Council Regulation (EC) No 1224/2009 (15) shall include the following information:
|
(a) |
the place where the products of sea-fishing were caught allowing to establish that the products or goods have the customs status of Union goods in accordance with Article 129; |
|
(b) |
the products of sea-fishing (name and type) and their gross mass (kg); |
|
(c) |
the kind of goods obtained from the products of sea-fishing referred to in point (b) described in a way allowing their classification within the Combined Nomenclature and gross mass (kg). |
2. In case of transhipment of products and goods referred to in Article 119(1)(d) and (e) to a Union fishing vessel or Union factory ship (receiving vessel), the fishing logbook or the transhipment declaration of the Union fishing vessel or Union factory ship from which the products and goods are transhipped shall include, in addition to the information listed in paragraph 1, the name, flag state, registration number and full name of the master of the receiving vessel onto which the products and goods were transhipped.
The fishing logbook or the transhipment declaration of the receiving vessel shall include, in addition to the information listed in paragraph 1(b) and (c), the name, flag state, registration number and full name of the master of the Union fishing vessel or Union factory ship from which the products or goods were transhipped.
3. For the purposes of paragraphs 1 and 2, the customs authorities shall accept a paper based fishing logbook, landing declaration or transhipment declaration for vessels having an overall length equal to, or more than 10 metres but not more than 15 metres.
Article 131
Transhipment
(Article 6(3) of the Code)
1. In case of transhipment of products and goods referred to in Article 119(1)(d) and (e) to receiving vessels other than Union fishing vessels or Union factory ships, the proof of the customs status of Union goods shall be provided by means of a printout of the transhipment declaration of the receiving vessel, accompanied by a printout of the fishing logbook, transhipment declaration and vessel monitoring system data, as appropriate, of the Union fishing vessel or Union factory ship from which the products or goods were transhipped.
2. In case of multiple transhipments a printout of all transhipment declarations shall also be submitted.
Article 132
Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union
(Article 6(3)(a) of the Code)
The proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union may be provided by means of a printout of the fishing logbook.
Article 133
Products and goods transhipped and transported through a country or territory which is not part of the customs territory of the Union
(Article 6(2) of the Code)
Where the products and goods referred to in Article 119(1)(d) and (e) are transhipped and transported through a country or territory which are not part of the customs territory of the Union, a printout of the fishing logbook of the Union fishing vessel of Union factory ship, accompanied by a printout of the transhipment declaration, where applicable, shall be provided on which the following information is stated:
|
(a) |
an endorsement by the customs authority of the third country; |
|
(b) |
the date of arrival in and of departure from the third country of the products and goods; |
|
(c) |
the means of transport used for reconsignment to the customs territory of the Union; |
|
(d) |
the address of the customs authority referred to in point (a). |
CHAPTER 2
Placing goods under a customs procedure
Article 134
Customs declarations in trade with special fiscal territories
(Article 1(3) of the Code)
1. The following provisions shall apply to the trade in Union goods referred to in Article 1(3) of the Code:
|
(a) |
Chapters 2, 3 and 4 of Title V of the Code; |
|
(b) |
Chapters 2 and 3 of Title VIII of the Code; |
|
(c) |
Chapters 2 and 3 of Title V of this Regulation; |
|
(d) |
Chapters 2 and 3 of Title VIII of this Regulation. |
2. Any person may comply with its obligations under the provisions referred to in paragraph 1 by presenting an invoice or a transport document in the following cases:
|
(a) |
where goods are dispatched from the special fiscal territory to another part of the customs territory of the Union, which is not a special fiscal territory, within the same Member State; |
|
(b) |
where goods are introduced into the special fiscal territory from another part of the customs territory of the Union, which is not a special fiscal territory, within the same Member State; |
|
(c) |
where goods are dispatched from another part of the customs territory of the Union, which is not a special fiscal territory, to the special fiscal territory within the same Member State; |
|
(d) |
where goods are introduced into another part of the customs territory of the Union, which is not a special fiscal territory, from the special fiscal territory within the same Member State. |
Article 135
Oral declaration for release for free circulation
(Article 158(2) of the Code)
1. Customs declarations for release for free circulation may be lodged orally for the following goods:
|
(a) |
goods of a non-commercial nature; |
|
(b) |
goods of a commercial nature contained in the travellers’ personal baggage provided that they do not exceed either EUR 1 000 in value or 1 000 kg in net mass; |
|
(c) |
products obtained by Union farmers on properties located in a third country and products of fishing, fish-farming and hunting activities, which benefit from duty relief under Articles 35 to 38 of Regulation (EC) No 1186/2009; |
|
(d) |
seeds, fertilisers and products for the treatment of soil and crops imported by agricultural producers in third countries for use in properties adjoining those countries, which benefit from duty relief under Articles 39 and 40 of Regulation (EC) No 1186/2009. |
2. Customs declarations for release for free circulation may be lodged orally for the goods referred to in Article 136(1) provided that the goods benefit from relief from import duty as returned goods.
Article 136
Oral declaration for temporary admission and re-export
(Article 158(2) of the Code)
1. Customs declarations for temporary admission may be lodged orally for the following goods:
|
(a) |
pallets, containers and means of transport, and spare parts, accessories and equipment for those pallets, containers and means of transport, as referred to in Articles 208 to 213; |
|
(b) |
personal effects and goods for sports purposes referred to in Article 219; |
|
(c) |
welfare materials for seafarers used on a vessel engaged in international maritime traffic referred to in point (a) of Article 220; |
|
(d) |
medical, surgical and laboratory equipment referred to in Article 222; |
|
(e) |
animals referred to in Article 223 provided that they are intended for transhumance or grazing or for the performance of work or transport; |
|
(f) |
equipment referred to in Article 224(a); |
|
(g) |
instruments and apparatus necessary for a doctor to provide assistance for a patient awaiting an organ transplant satisfying the conditions laid down in Article 226(1); |
|
(h) |
disaster relief material used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Union; |
|
(i) |
portable musical instruments temporarily imported by travellers and intended to be used as professional equipment; |
|
(j) |
packings which are imported filled and are intended for re-export, whether empty or filled, bearing the permanent, indelible markings identifying a person established outside the customs territory of the Union; |
|
(k) |
radio and television production and broadcasting equipment and vehicles specially adapted for use for the purposes of radio and television production and broadcasting and their equipment, imported by public or private organisations established outside the customs territory of the Union and approved by the customs authorities issuing the authorisation for the temporary admission of such equipment and vehicles; |
|
(l) |
other goods, where this is authorised by the customs authorities. |
2. Re-export declarations may be made orally when discharging a temporary admission procedure for the goods referred to in paragraph 1.
Article 137
Oral declaration for export
(Article 158(2) of the Code)
1. Customs declarations for export may be made orally for the following goods:
|
(a) |
goods of a non-commercial nature; |
|
(b) |
goods of a commercial nature provided that they do not exceed either EUR 1 000 in value or 1 000 kg in net mass; |
|
(c) |
means of transport registered in the customs territory of the Union and intended to be re-imported, and spare parts, accessories and equipment for those means of transport; |
|
(d) |
domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country which benefit from duty relief under Article 115 of Regulation (EC) No 1186/2009; |
|
(e) |
products obtained by agricultural producers farming on properties located in the Union, which benefit from duty relief under Articles 116, 117 and 118 of Regulation (EC) No 1186/2009; |
|
(f) |
seeds exported by agricultural producers for use on properties located in third countries, which benefit from duty relief under Articles 119 and 120 of Regulation (EC) No 1186/2009; |
|
(g) |
fodder and feeding stuffs accompanying animals during their exportation and benefitting from duty relief under Article 121 of Regulation (EC) No 1186/2009. |
2. Customs declarations for export may be lodged orally for the goods referred to in Article 136 (1) where those goods are intended to be re-imported.
Article 138
Goods deemed to be declared for release for free circulation in accordance with Article 141
(Article 158(2) of the Code)
Where not declared using other means, the following goods shall be deemed to be declared for release for free circulation in accordance with Article 141:
|
(a) |
goods of a non-commercial nature contained in traveller's personal baggage, which benefit from relief from import duty either under Article 41 of Regulation (EC) No 1186/2009 or as returned goods; |
|
(b) |
goods referred to in Article 135(1)(c) and (d); |
|
(c) |
means of transport which benefit from relief from import duty as returned goods in accordance with Article 203 of the Code; |
|
(d) |
portable musical instruments re-imported by travellers and benefitting from relief from import duty as returned goods in accordance with Article 203 of the Code; |
|
(e) |
items of correspondence; |
|
(f) |
goods in a postal consignment, which benefit from a relief from import duty in accordance with Articles 23 to 27 of Regulation (EC) No 1186/2009. |
Article 139
Goods deemed to be declared for temporary admission and re-export in accordance with Article 141
(Article 158(2) of the Code)
1. Where not declared using other means, the goods referred to in points (e) to (j) of Article 136(1) shall be deemed to be declared for temporary admission in accordance with Article 141.
2. Where not declared using other means, the goods referred to in points (e) to (j) of Article 136(1) shall be deemed to be declared for re-export in accordance with Article 141 discharging the temporary admission procedure.
Article 140
Goods deemed to be declared for export in accordance with Article 141
(Article 158(2) of the Code)
1. Where not declared using other means, the following goods shall be deemed to be declared for export in accordance with Article 141:
|
(a) |
goods referred to in Article 137; |
|
(b) |
portable musical instruments of travellers. |
2. Where goods are dispatched to Heligoland, the goods shall be deemed to be declared for export in accordance with Article 141.
Article 141
Acts deemed to be a customs declaration
(Article 158(2) of the Code)
1. In respect of goods referred to in Articles 138(a) to (d), 139 and 140(1), any of the following acts shall be deemed to be a customs declaration:
|
(a) |
going through the green or ‘nothing to declare’ channel in a customs office where the two-channel system is in operation; |
|
(b) |
going through a customs office which does not operate the two-channel system; |
|
(c) |
affixing a ‘nothing to declare’ sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions. |
2. Items of correspondence shall be deemed to be declared for release for free circulation by their entry into the customs territory of the Union.
Items of correspondence shall be deemed to be declared for export or re-export by their exit from the customs territory of the Union.
3. Goods in a postal consignment, which benefit from a relief from import duty in accordance with Articles 23 to 27 of Regulation (EC) No 1186/2009, 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.
4. Goods in a postal consignment not exceeding EUR 1 000 which are not liable for export duty, shall be deemed to be declared for export by their exit from the customs territory of the Union.
Article 142
Goods which cannot be declared orally or in accordance with Article 141
(Article 158(2) of the Code)
Articles 135 to 140 shall not apply to the following:
|
(a) |
goods in respect of which formalities have been completed with a view to obtaining refunds or financial advantages on export under the common agricultural policy; |
|
(b) |
goods in respect of which an application for the repayment of duty or other charges is made; |
|
(c) |
goods which are subject to a prohibition or restriction; |
|
(d) |
goods which are subject to any other special formality provided for in Union legislation which the customs authorities are required to apply. |
Article 143
Paper-based customs declarations
(Article 158(2) of the Code)
Travellers may lodge a paper-based customs declaration in respect of goods carried by them.
Article 144
Customs declaration for goods in postal consignments
(Article 6(2) of the Code)
A postal operator may lodge a customs declaration for release for free circulation containing the reduced data set referred to in Annex B in respect of goods in a postal consignment where the goods fulfil all of the following conditions:
|
(a) |
their value does not exceed EUR 1 000; |
|
(b) |
no application for repayment or remission is made in relation to them; |
|
(c) |
they are not subject to prohibitions and restrictions. |
Article 145
Conditions for authorisation of regular use of simplified customs declarations
(Article 166(2) of the Code)
1. An authorisation to regularly place goods under a customs procedure on the basis of a simplified declaration in accordance with Article 166 (2) of the Code shall be granted if the following conditions are fulfilled:
|
(a) |
the applicant complies with the criterion laid down in Article 39(a) of the Code; |
|
(b) |
where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products; |
|
(c) |
the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties; |
|
(d) |
where applicable, the applicant has satisfactory procedures in place for the handling of import and export licences connected to prohibitions and restrictions, including measures to distinguish goods subject to the prohibitions or restrictions from other goods and to ensure compliance with those prohibitions and restrictions. |
2. AEOCs shall be deemed to fulfil the conditions referred to in points (b), (c) and (d) of paragraph 1, in so far as their records are appropriate for the purposes of the placement of goods under a customs procedure on the basis of a simplified declaration.
Article 146
Supplementary declaration
(Article 167(1) of the Code)
1. Where the customs authorities are to enter the amount of import or export duty payable in the accounts in accordance with the first subparagraph of Article 105(1) of the Code, the supplementary declaration referred to in the first subparagraph of Article 167(1) of the Code shall be lodged within 10 days of the release of the goods.
2. Where an entry in the accounts takes place in accordance with the second subparagraph of Article 105(1) of the Code and the supplementary declaration is of a general, periodic or recapitulative nature, the period of time covered by the supplementary declaration shall not exceed one calendar month.
3. The time-limit for lodging the supplementary declaration referred to in paragraph 2 shall be set by the customs authorities. It shall not exceed 10 days from the end of the period of time covered by the supplementary declaration.
Article 147
Time-limit for the declarant to be in possession of the supporting documents in the case of supplementary declarations
(Article 167(1) of the Code)
1. The supporting documents that were missing when the simplified declaration was lodged shall be in the possession of the declarant within the time-limit for lodging the supplementary declaration in accordance with Article 146(1) or (3).
2. 'The customs authorities may, in duly justified circumstances, allow for a longer time-limit for making available the supporting documents than the one provided for in paragraph 1. That time-limit shall not exceed 120 days from the date of the release of the goods.
3. Where the supporting document concerns the customs value, the customs authorities may, in duly justified circumstances, set a longer time-limit than the one provided for in paragraphs 1 or 2 taking due account of the limitation period referred to in Article 103(1) of the Code.
Article 148
Invalidation of a customs declaration after release of the goods
(Article 174(2) of the Code)
1. Where it is established that goods have been declared in error for a customs procedure under which a customs debt on import is incurred instead of being declared for another customs procedure, the customs declaration shall be invalidated after the goods have been released, upon reasoned application by the declarant, if the following conditions are fulfilled:
|
(a) |
the application is made within 90 days of the date of acceptance of the declaration; |
|
(b) |
the goods have not been used in a way incompatible with the customs procedure under which they would have been declared had the error not occurred; |
|
(c) |
at the time of the erroneous declaration, the conditions were fulfilled for placing the goods under the customs procedure under which they would have been declared had the error not occurred; |
|
(d) |
a customs declaration for the customs procedure under which the goods would have been declared had the error not occurred has been lodged. |
2. Where it is established that the goods have been declared in error instead of other goods, for a customs procedure for which a customs debt on import is incurred, the customs declaration shall be invalidated after the goods have been released, upon reasoned application by the declarant, if the following conditions are fulfilled:
|
(a) |
the application is made within 90 days of the date of acceptance of the declaration; |
|
(b) |
the goods erroneously declared have not been used other than as authorised in their original state and have been restored to their original state; |
|
(c) |
the same customs office is competent with regard to the goods erroneously declared and the goods which the declarant had intended to declare; |
|
(d) |
the goods are to be declared for the same customs procedure as those erroneously declared. |
3. Where goods which have been sold under a distance contract as defined in Article 2(7) of Directive 2011/83/EU of the European Parliament and of the Council (16) have been released for free circulation and are returned, the customs declaration shall be invalidated after the goods have been released, upon reasoned application by the declarant, if the following conditions are fulfilled:
|
(a) |
the application is made within 90 days of the date of acceptance of the customs declaration; |
|
(b) |
the goods have been exported with a view to their return to the original supplier's address or to another address indicated by that supplier. |
4. In addition to the cases referred to in paragraphs 1, 2 and 3, customs declarations shall be invalidated after the goods have been released, upon reasoned application by the declarant, in any of the following cases:
|
(a) |
where goods have been released for export, re-export or outward processing and have not left the customs territory of the Union; |
|
(b) |
where Union goods have been declared in error for a customs procedure applicable to non-Union goods, and their customs status as Union goods has been proved afterwards by means of a T2L, T2LF or a customs goods manifest; |
|
(c) |
where goods have been erroneously declared under more than one customs declaration; |
|
(d) |
where an authorisation with retroactive effect is granted in accordance with Article 211(2) of the Code; |
|
(e) |
where Union goods have been placed under the customs warehousing procedure in accordance with Article 237(2) of the Code and can no longer be placed under that procedure in accordance with Article 237(2) of the Code. |
5. A customs declaration in respect of goods which are subject to export duty, to an application for repayment of import duty, to refunds or other export amounts or to other special measures on export, may only be invalidated in accordance with paragraph 4(a) if the following conditions are fulfilled:
|
(a) |
the declarant provides the customs office of export or, in case of outward processing, the customs office of placement, with evidence that the goods have not left the customs territory of the Union; |
|
(b) |
where the customs declaration is paper-based, the declarant returns, to the customs office of export or, in case of outward processing, the customs office of placement, all copies of the customs declaration, together with any other documents issued to him on acceptance of the declaration; |
|
(c) |
the declarant provides the customs office of export with evidence that any refunds and other amounts or financial advantages provided for on export for the goods in question have been repaid or that the necessary measures have been taken by the competent authorities to ensure that they are not paid; |
|
(d) |
the declarant complies with any other obligations by which he is bound in respect of the goods; |
|
(e) |
any adjustments made on an export licence presented in support of the customs declaration are cancelled. |
Article 149
Conditions for granting authorisations for centralised clearance
(Article 179(1) of the Code)
1. In order for centralised clearance to be authorised in accordance with Article 179 of the Code, applications for centralised clearance shall pertain to any of the following:
|
(a) |
release for free circulation; |
|
(b) |
customs warehousing; |
|
(c) |
temporary admission; |
|
(d) |
end-use; |
|
(e) |
inward processing; |
|
(f) |
outward processing; |
|
(g) |
export; |
|
(h) |
re-export. |
2. Where the customs declaration takes the form of an entry in the declarant's records, centralised clearance may be authorised under the conditions laid down in Article 150.
Article 150
Conditions for granting authorisations for entry in the declarant's records
(Article 182(1) of the Code)
1. An authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall be granted where the applicants demonstrate that they fulfil the criteria laid down in Article 39(a), (b) and (d) of the Code.
2. In order for an authorisation to lodge a customs declaration in the form of an entry in the declarant's records to be granted in accordance with Article 182(1) of the Code, the application shall pertain to any of the following:
|
(a) |
release for free circulation; |
|
(b) |
customs warehousing; |
|
(c) |
temporary admission; |
|
(d) |
end-use; |
|
(e) |
inward processing; |
|
(f) |
outward processing; |
|
(g) |
export and re-export. |
3. Where the application for authorisation concerns release for free circulation, the authorisation shall not be granted for the following:
|
(a) |
simultaneous release for free circulation and home use of goods which are exempt from VAT in accordance with Article 138 of Directive 2006/112/EC and, when applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC; |
|
(b) |
re-import with simultaneous release for free circulation and home use of goods which are exempt from VAT in accordance with Article 138 of Directive 2006/112/EC and, when applicable, an excise duty suspension in accordance with Article 17 of Directive 2008/118/EC. |
4. Where the application for authorisation concerns export and re-export, an authorisation shall only be granted where both of the following conditions are fulfilled:
|
(a) |
the obligation to lodge a pre-departure declaration is waived in accordance with Article 263(2) of the Code; |
|
(b) |
the customs office of export is also the customs office of exit or the customs office of export and the customs office of exit have made arrangements ensuring that the goods are subject to customs supervision on exit. |
5. Where the application for authorisation concerns export and re-export, export of excise goods is not allowed, unless Article 30 of Directive 2008/118/EC is applicable.
6. An authorisation for entry in the declarant’s records shall not be granted where the application concerns a procedure for which a standardised exchange of information between customs authorities is required in accordance with Article 181 unless the customs authorities agree to other means of electronic exchange of information being used.
Article 151
Conditions for granting authorisations for self-assessment
(Article 185(1) of the Code)
Where an applicant referred to in Article 185(2) of the Code is a holder of an authorisation for entry in the declarant's records, self-assessment shall be authorised on condition that the application for self-assessment pertains to the customs procedures referred to in Article 150(2) or to re-export.
Article 152
Customs formalities and controls under self-assessment
(Article 185(1) of the Code)
Holders of authorisations for self-assessment may be authorised to carry out controls, under customs supervision, of compliance with prohibitions and restrictions as specified in the authorisation.
CHAPTER 3
Release of goods
Article 153
Release not conditional upon provision of a guarantee
(Article 195(2) of the Code)
Where, before the release of goods which are the subject of a request for the granting of a tariff quota, the tariff quota in question is not considered critical, the release of the goods shall not be conditional upon the provision of a guarantee in respect of those goods.
Article 154
Notification of the release of the goods
(Article 6(3)(a) of the Code)
1. Where the declaration for a customs procedure or re-export is lodged using means other than electronic data-processing techniques, the customs authorities may, for the purposes of notifying the declarant of the release of the goods, use means other than electronic data-processing techniques.
2. Where goods were in temporary storage before their release, and the customs authorities are to inform the holder of the authorisation for the operation of the relevant temporary storage facilities of the release of the goods, the information may be provided using means other than electronic data-processing techniques.
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
CHAPTER 1
Release for free circulation
Article 155
Authorisation for the drawing up of banana weighing certificates
(Article 163(3) of the Code)
The customs authorities shall grant an authorisation for the drawing up of supporting documents for standard customs declarations certifying the weighing of fresh bananas falling within CN code 0803 90 10 subject to import duty (‘banana weighing certificates’) if the applicant for such an authorisation fulfils all the following conditions:
|
(a) |
he fulfils the criterion laid down in Article 39(a) of the Code; |
|
(b) |
he is involved in the import, carriage, storage or handling of fresh bananas falling within CN code 0803 90 10 subject to import duty; |
|
(c) |
he provides the necessary assurance of the proper conduct of the weighing; |
|
(d) |
he has at his disposal appropriate weighing equipment; |
|
(e) |
he keeps records enabling the customs authorities to carry out the necessary controls. |
Article 156
Time-limit
(Article 22(3) of the Code)
A decision on an application for an authorisation referred to in Article 155 shall be taken without delay and at the latest 30 days from the date of acceptance of the application.
Article 157
Means of communication of the banana weighing certificate
(Articles 6(2) and 6(3)(a) of the Code)
The banana weighing certificates may be drawn up and submitted using means other than electronic data processing techniques
CHAPTER 2
Relief from import duty
Article 158
Goods considered to be returned in the state in which they were exported
(Article 203(5) of the Code)
1. Goods shall be considered to be returned in the state in which they were exported where, after having been exported from the customs territory of the Union, they have not received a treatment or handling other than that altering their appearance or necessary to repair them, restore them to good condition or maintain them in good condition.
2. Goods shall be considered to be returned in the state in which they were exported where, after having been exported from the customs territory of the Union, they have received a treatment or handling other than that altering their appearance or necessary to repair them, restore them to good condition or maintain them in good condition but it became apparent after such treatment or handling had commenced that that treatment or handling is unsuitable for the intended use of the goods.
3. Where the goods referred to in paragraph 1 or 2 have undergone treatment or handling that would have rendered them liable to import duty if they had been placed under the outward processing procedure, those goods shall be considered to be returned in the state in which they were exported only on the condition that that treatment or handling, including the incorporation of spare parts, does not exceed what is strictly necessary to enable the goods to be used in the same way as at the time of export from the customs territory of the Union.
Article 159
Goods which on export benefited from measures laid down under the common agricultural policy
(Article 204 of the Code)
1. Returned goods which on export benefited from measures laid down under the common agricultural policy shall be granted relief from import duty provided that all of the following conditions are fulfilled:
|
(a) |
the refunds or other amounts paid under those measures have been repaid, the necessary steps have been taken by the competent authorities to withhold sums to be paid under the measures in respect of those goods, or the other financial advantages granted have been cancelled; |
|
(b) |
the goods were in one of the following situations:
|
|
(c) |
the goods are declared for release for free circulation in the customs territory of the Union within 12 months of the date of completion of the customs formalities relating to their export or later where allowed by the customs authorities of the Member State of re-import in duly justified circumstances. |
2. The circumstances referred to in paragraph 1(b)(iii) shall be the following:
|
(a) |
goods returned to the customs territory of the Union following damage occurring before delivery to the consignee, either to the goods themselves or to the means of transport on which they were carried; |
|
(b) |
goods originally exported for the purposes of consumption or sale in the course of a trade fair or similar occasion which have not been so consumed or sold; |
|
(c) |
goods which could not be delivered to the consignee on account of his physical or legal incapacity to honour the contract under which the goods were exported; |
|
(d) |
goods which, because of natural, political or social disturbances, could not be delivered to their consignee or which reached him after the contractual delivery date; |
|
(e) |
fruit and vegetables, covered by the common market organisation for those products, exported and sent for sale on consignment, but which were not sold in the market of the country of destination. |
Article 160
Means of communication of information sheet INF 3
(Article 6(3)(a) of the Code)
A document certifying that the conditions for the relief from import duty have been fulfilled (‘information sheet INF 3’) may be communicated using means other than electronic data-processing techniques.
TITLE VII
SPECIAL PROCEDURES
CHAPTER 1
General provisions
Article 161
Applicant established outside the customs territory of the Union
(Article 211(3)(a) of the Code)
By way of derogation from Article 211(3)(a) of the Code, the customs authorities may in occasional cases, where they consider it justified, grant an authorisation for the end-use procedure or the inward processing procedure to persons established outside the customs territory of the Union.
Article 162
Place for submitting an application where the applicant is established outside the customs territory of the Union
(Article 22(1) of the Code)
1. By way of derogation from the third subparagraph of Article 22(1) of the Code, where the applicant for an authorisation for the use of the end-use procedure is established outside the customs territory of the Union, the competent customs authority shall be that of the place where the goods are to be first used.
2. By way of derogation from the third subparagraph of Article 22(1) of the Code, where the applicant for an authorisation for the use of the inward processing procedure is established outside the customs territory of the Union, the competent customs authority shall be that of the place where the goods are to be first processed.
Article 163
Application for an authorisation based on a customs declaration
(Articles 6(1), 6(2), 6(3)(a) and 211(1) of the Code)
1. A customs declaration shall, provided that it is supplemented by additional data elements as laid down in Annex A, be considered an application for an authorisation in any of the following cases:
|
(a) |
where goods are to be placed under the temporary admission procedure, unless the customs authorities require a formal application in cases covered by Article 236(b); |
|
(b) |
where goods are to be placed under the end-use procedure and the applicant intends to wholly assign the goods to the prescribed end-use; |
|
(c) |
where goods other than those listed in Annex 71-02 are to be placed under the inward processing procedure; |
|
(d) |
where goods other than those listed in Annex 71-02 are to be placed under the outward processing procedure; |
|
(e) |
where an authorisation for the use of the outward processing procedure has been granted and replacement products are to be released for free circulation using the standard exchange system, which is not covered by that authorisation; |
|
(f) |
where processed products are to be released for free circulation after outward processing and the processing operation concerns goods of a non-commercial nature. |
2. Paragraph 1 shall not apply in any of the following cases:
|
(a) |
simplified declaration; |
|
(b) |
centralised clearance; |
|
(c) |
entry in the declarant's records; |
|
(d) |
where an authorisation other than for temporary admission involving more than one Member State is applied for; |
|
(e) |
where the use of equivalent goods is applied for in accordance with Article 223 of the Code; |
|
(f) |
where the competent customs authority informs the declarant that an examination of the economic conditions is required in accordance with Article 211(6) of the Code; |
|
(g) |
where Article 167(1)(f) applies; |
|
(h) |
where a retroactive authorisation in accordance with Article 211(2) of the Code is applied for, except in cases referred to in paragraph 1(e) or (f) of this Article. |
3. Where the customs authorities consider that the placement of means of transport or spare parts, accessories and equipment for means of transport under the temporary admission procedure would entail a serious risk of non-compliance with one of the obligations laid down in the customs legislation, the customs declaration referred to in paragraph 1 shall not be made orally or in accordance with Article 141. In that case the customs authorities shall inform the declarant thereof without delay after the presentation of goods to customs.
4. The obligation to provide additional data elements referred to in paragraph 1 shall not apply in cases involving any of the following types of declarations:
|
(a) |
customs declarations for release for free circulation made orally in accordance with Article 135; |
|
(b) |
customs declarations for temporary admission or re-export declarations made orally in accordance with Article 136; |
|
(c) |
customs declarations for temporary admission or re-export declarations in accordance with Article 139 deemed to be made in accordance with Article 141. |
5. ATA and CPD carnets shall be considered applications for an authorisation for temporary admission where they fulfil all of the following conditions:
|
(a) |
the carnet has been issued in a contracting party to the ATA Convention or Istanbul Convention and endorsed and guaranteed by an association forming part of a guaranteeing chain as defined in Article 1(d) of Annex A to the Istanbul Convention; |
|
(b) |
the carnet relates to goods and uses covered by the Convention under which it was issued; |
|
(c) |
the carnet is certified by the customs authorities; |
|
(d) |
the carnet is valid throughout the customs territory of the Union. |
Article 164
Application for renewal or amendment of an authorisation
(Article 6(3)(a) of the Code)
The customs authorities may allow an application for renewal or amendment of an authorisation referred to in Article 211(1) of the Code to be submitted in a written form.
Article 165
Supporting document for an oral customs declaration for temporary admission
(Articles 6(2), 6(3)(a) and 211(1) of the Code)
Where an oral customs declaration is considered an application for an authorisation for temporary admission in accordance with 163, the declarant shall present a supporting document as set out in Annex 71-01.
Article 166
Examination of the economic conditions
(Article 211(3) and (4) of the Code)
1. The condition laid down in Article 211(4)(b) of the Code shall not apply to authorisations for inward processing except in any of the following cases:
|
(a) |
where the calculation of the amount of import duty is made in accordance with Article 86(3) of the Code, evidence exists that the essential interests of Union producers are likely to be adversely affected and the case is not covered by Article 167(1)(a) to (f); |
|
(b) |
where the calculation of the amount of import duty is made in accordance with Article 85 of the Code, the goods intended to be placed under the inward processing procedure would be subject to an agricultural or a commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation and the case is not covered by Article 167(1) (h), (i), (m), (p) (or (s); |
|
(c) |
where the calculation of the amount of import duty is made in accordance with Article 85 of the Code, the goods intended to be placed under the inward processing procedure would not be subject to an agricultural or a commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation, evidence exists that the essential interests of Union producers are likely to be adversely affected; and the case is not covered by Article 167(1)(g) to (s). |
2. The condition laid down in Article 211(4)(b) of the Code shall not apply to authorisations for outward processing except where evidence exists that the essential interests of Union producers of goods listed in Annex 71-02 are likely to be adversely affected and the goods are not intended to be repaired.
Article 167
Cases in which the economic conditions are deemed to be fulfilled for inward processing
(Article 211(5) of the Code)
1. The economic conditions for inward processing shall be deemed to be fulfilled where the application concerns any of the following operations:
|
(a) |
the processing of goods not listed in Annex 71-02; |
|
(b) |
repair; |
|
(c) |
the processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone; |
|
(d) |
the processing of durum wheat into pasta; |
|
(e) |
the placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18 of Regulation (EU) No 510/2014 of the European Parliament and of the Council (17); |
|
(f) |
the processing of goods which are listed in Annex 71-02, in any of the following situations:
|
|
(g) |
the processing of goods to ensure their compliance with technical requirements for their release for free circulation; |
|
(h) |
the processing of goods of a non-commercial nature; |
|
(i) |
the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions; |
|
(j) |
the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector; |
|
(k) |
the processing into products to be incorporated in or used for civil aircraft for which an airworthiness certificate has been issued; |
|
(l) |
the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003 (18); |
|
(m) |
the processing of goods into samples; |
|
(n) |
the processing of any electronic type of components, parts, assemblies or any other materials into information technology products; |
|
(o) |
the processing of goods falling within CN codes 2707 or 2710 into products falling within CN codes 2707, 2710 or 2902; |
|
(p) |
the reduction to waste and scrap, destruction, recovery of parts or components; |
|
(q) |
denaturing; |
|
(r) |
usual forms of handling referred to in Article 220 of the Code; |
|
(s) |
the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit CN code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation. |
2. The unavailability referred to in paragraph 1(f)(i) shall cover any of the following cases:
|
(a) |
the total absence of production of comparable goods within the customs territory of the Union; |
|
(b) |
the unavailability of a sufficient quantity of those goods in order to carry out the processing operations envisaged; |
|
(c) |
comparable Union goods cannot be made available to the applicant in time for the proposed commercial operation to be carried out, despite a request having been made in good time. |
Article 168
Calculation of the amount of import duty in certain cases of inward processing
(Article 86(4) of the Code)
1. Where no examination of the economic conditions is required and the goods intended to be placed under the inward processing procedure would be subject to an agricultural or a commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code.
The first subparagraph shall not apply if the economic conditions are deemed to be fulfilled in the cases set out in Article 167(1) (h), (i), (m), (p) or (s).
2. Where the processed products resulting from the inward processing procedure are imported directly or indirectly by the holder of the authorisation and released for free circulation within a period of one year after their re-export, the amount of import duty shall be determined in accordance with Article 86(3) of the Code.
Article 169
Authorisation for the use of equivalent goods
(Articles 223(1) and (2) and 223(3)(c) of the Code)
1. Whether the use of equivalent goods is systematic or not shall not be relevant for the purposes of granting an authorisation in accordance with Article 223(2) of the Code.
2. The use of equivalent goods as referred to in the first subparagraph of Article 223(1) of the Code shall not be authorised where the goods placed under the special procedure would be subject to a provisional or definitive anti-dumping, countervailing, safeguard duty or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.
3. The use of equivalent goods as referred to in the second subparagraph of Article 223(1) of the Code shall not be authorised where the non-Union goods processed instead of the Union goods placed under the outward processing procedure would be subject to a provisional or definitive anti-dumping, countervailing, safeguard duty or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.
4. The use of equivalent goods under customs warehousing shall not be authorised where the non-Union goods placed under the customs warehousing procedure are of those referred to in Annex 71-02.
5. The use of equivalent goods shall not be authorised for goods or products that have been genetically modified or contain elements that have undergone genetic modification.
6. By way of derogation from the third subparagraph of Article 223(1) of the Code, the following shall be regarded as equivalent goods for inward processing:
|
(a) |
goods at a more advanced stage of manufacture than the non-Union goods placed under the inward processing procedure where the essential part of the processing with regard to these equivalent goods is carried out in the undertaking of the holder of the authorisation or in the undertaking where the operation is being carried out on his behalf; |
|
(b) |
in case of repair, new goods instead of used goods or goods in a better condition than the non-Union goods placed under the inward processing procedure; |
|
(c) |
goods with technical characteristics similar to the goods which they are replacing provided that they have the same eight-digit Combined Nomenclature code and the same commercial quality. |
7. By way of derogation from the third subparagraph of Article 223(1) of the Code, for goods referred to in Annex 71-04 the special provisions set out in that Annex shall apply.
8. In case of temporary admission, equivalent goods may be used only where the authorisation for temporary admission with total relief from import duty is granted in accordance with Articles 208 to 211.
Article 170
Processed products or goods placed under inward processing IM/EX
(Article 211(1) of the Code)
1. The authorisation for inward processing IM/EX shall, upon request by the applicant, specify that processed products or goods placed under that inward processing IM/EX which have not been declared for a subsequent customs procedure or re-exported on expiry of the period for discharge shall be deemed to have been released for free circulation on the date of expiry of the period for discharge.
2. Paragraph 1 shall not apply in so far as the products or goods are subject to prohibitive or restrictive measures.
Article 171
Time-limit for taking a decision on an application for an authorisation referred to in Article 211(1) of the Code
(Article 22(3) of the Code)
1. Where an application for an authorisation referred to in Article 211(1)(a) of the Code involves one Member State only, a decision on that application shall, by way of derogation from the first subparagraph of Article 22(3) of the Code, be taken without delay and at the latest within 30 days from the date of acceptance of the application.
Where an application for an authorisation referred to in Article 211(1)(b) of the Code involves one Member State only, a decision on that application shall, by way of derogation from the first subparagraph of Article 22(3) of the Code, be taken without delay and at the latest within 60 days from the date of acceptance of the application.
2. Where the economic conditions have to be examined in accordance with Article 211(6) of the Code, the time-limit referred to in the first subparagraph of paragraph 1 of this Article shall be extended to one year from the date on which the file was transmitted to the Commission.
The customs authorities shall inform the applicant, or the holder of the authorisation, of the need to examine the economic conditions and, if the authorisation has not yet been issued, of the extension of the time-limit in accordance with the first subparagraph.
Article 172
Retroactive effect
(Article 22(4) of the Code)
1. Where the customs authorities grant an authorisation with retroactive effect in accordance with Article 211(2) of the Code, the authorisation shall take effect at the earliest on the date of acceptance of the application.
2. In exceptional circumstances, the customs authorities may allow an authorisation referred to in paragraph 1 to take effect at the earliest one year, in case of goods covered by Annex 71-02 three months, before the date of acceptance of the application.
3. If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date on which the original authorisation expired.
Where, in accordance with Article 211(6) of the Code, an examination of the economic conditions is required in connection with a renewal of an authorisation for the same kind of operation and goods, an authorisation with retroactive effect shall take effect at the earliest on the date on which the conclusion on the economic conditions has been drawn.
Article 173
Validity of an authorisation
(Article 22(5) of the Code)
1. Where an authorisation is granted in accordance with Article 211(1)(a) of the Code, the period of validity of the authorisation shall not exceed five years from the date on which the authorisation takes effect
2. The period of validity referred to in paragraph 1 shall not exceed three years where the authorisation relates to goods referred to in Annex 71-02.
Article 174
Time-limit for the discharge of a special procedure
(Article 215(4) of the Code)
1. At the request of the holder of the procedure, the time-limit for discharge specified in an authorisation granted in accordance with Article 211(1) of the Code may be extended by the customs authorities, even after the time-limit originally set has expired.
2. Where the time-limit for discharge expires on a specific date for all the goods placed under the procedure in a given period, the customs authorities may establish in the authorisation as referred to in Article 211(1)(a) of the Code that the time-limit for discharge is automatically extended for all goods still under the procedure on that date. The customs authorities may decide to terminate the automatic extension of the time-limit with regard to all or some of the goods placed under the procedure.
Article 175
Bill of discharge
(Articles 6(2), 6(3)(a) and 211(1) of the Code)
1. Authorisations for the use of inward processing IM/EX, inward processing EX/IM without the use of standardised exchange of information as referred to in Article 176, or end-use shall stipulate that the holder of the authorisation must present the bill of discharge to the supervising customs office within 30 days after the expiry of the time-limit for discharge.
However, the supervising customs office may waive the obligation to present the bill of discharge where it considers it unnecessary.
2. At the request of the holder of the authorisation, the customs authorities may extend the period referred to in paragraph 1 to 60 days. In exceptional cases, the customs authorities may extend the period even if it has expired.
3. The bill of discharge shall contain the particulars listed in Annex 71-06, unless otherwise determined by the supervising customs office.
4. Where processed products or goods placed under the inward processing IM/EX procedure are deemed to have been released for free circulation in accordance with Article 170(1), that fact shall be stated in the bill of discharge.
5. Where the authorisation for inward processing IM/EX specifies that processed products or goods placed under that procedure are deemed to have been released for free circulation on the date of expiry of the period for discharge, the holder of the authorisation shall present the bill of discharge to the supervising customs office as referred to in paragraph 1 of this Article.
6. The customs authorities may allow that the bill of discharge be presented by means other than electronic data-processing techniques.
Article 176
Standardised exchange of information and obligations of the holder of an authorisation for the use of a processing procedure
(Article 211(1) of the Code)
1. Authorisations for the use of inward processing EX/IM or outward processing EX/IM which involve one or more than one Member State and authorisations for the use of inward processing IM/EX or outward processing IM/EX which involve more than one Member State shall establish the following obligations:
|
(a) |
use of the standardised exchange of information (INF) as referred to in Article 181, unless the customs authorities agree other means of electronic exchange of information; |
|
(b) |
the holder of the authorisation shall provide the supervising customs office with information as referred to in Section A of Annex 71-05; |
|
(c) |
where the following declarations or notifications are lodged, they shall refer to the relevant INF number:
|
2. Authorisations for the use of inward processing IM/EX which involve only one Member State shall establish that, at the request of the supervising customs office, the holder of the authorisation shall provide that customs office with sufficient information about the goods which were placed under the inward processing procedure allowing the supervising customs office to calculate the amount of import duty in accordance with Article 86(3) of the Code.
Article 177
Storage of Union goods together with non-Union goods in a storage facility
(Article 211(1) of the Code)
Where Union goods are stored together with non-Union goods in a storage facility for customs warehousing and it is impossible or would only be possible at disproportionate cost to identify at all times each type of goods, the authorisation as referred to in Article 211(1)(b) of the Code shall establish that accounting segregation shall be carried out with regard to each type of goods, customs status and, where appropriate, origin of the goods.
Article 178
Records
(Articles 211(1) and 214(1) of the Code)
1. The records referred to in Article 214(1) of the Code shall contain the following:
|
(a) |
where appropriate, the reference to the authorisation required for placing the goods under a special procedure; |
|
(b) |
the MRN or, where it does not exist, any other number or code identifying the customs declarations by means of which the goods are placed under the special procedure and, where the procedure has been discharged in accordance with Article 215(1) of the Code, information about the manner in which the procedure was discharged; |
|
(c) |
data that unequivocally allows the identification of customs documents other than customs declarations, of any other documents relevant to the placing of goods under a special procedure and of any other documents relevant to the corresponding discharge of the procedure; |
|
(d) |
particulars of marks, identifying numbers, number and kind of packages, the quantity and usual commercial or technical description of the goods and, where relevant, the identification marks of the container necessary to identify the goods; |
|
(e) |
location of goods and information about any movement thereof; |
|
(f) |
customs status of goods; |
|
(g) |
particulars of usual forms of handling and, where applicable, the new tariff classification resulting from those usual forms of handling; |
|
(h) |
particulars of temporary admission or end-use; |
|
(i) |
particulars of inward or outward processing including information about the nature of the processing; |
|
(j) |
where Article 86(1) of the Code applies, the costs for storage or usual forms of handling; |
|
(k) |
the rate of yield or its method of calculation, where appropriate; |
|
(l) |
particulars enabling customs supervision and controls of the use of equivalent goods in accordance with Article 223 of the Code; |
|
(m) |
where accounting segregation is required, information about type of goods, customs status and, where appropriate, origin of the goods; |
|
(n) |
in the cases of temporary admission referred to in Article 238, the particulars required by that Article; |
|
(o) |
in the cases of inward processing referred to in Article 241, the particulars required by that Article; |
|
(p) |
where appropriate, particulars of any transfer of rights and obligations in accordance with Article 218 of the Code; |
|
(q) |
where the records are not part of the main accounts for customs purposes, a reference to those main accounts for customs purposes; |
|
(r) |
additional information for special cases, at the request of the customs authorities for justified reasons. |
2. In the case of free zones, the records shall, in addition to the information provided for in paragraph 1, contain the following:
|
(a) |
particulars identifying the transport documents for the goods entering or leaving the free zones; |
|
(b) |
particulars concerning the use or consumption of goods of which the release for free circulation or temporary admission would not entail application of import duty or measures laid down under the common agricultural or commercial policies in accordance with Article 247(2) of the Code. |
3. The customs authorities may waive the requirement for some of the information provided for in paragraphs 1 and 2, where this does not adversely affect the customs supervision and controls of the use of a special procedure.
4. In the case of temporary admission, records shall be kept only if required by the customs authorities.
Article 179
Movement of goods between different places in the customs territory of the Union
(Article 219 of the Code)
1. Movement of goods placed under inward processing, temporary admission or end-use may take place between different places in the customs territory of the Union without customs formalities other than those set out in Article 178(1)(e).
2. Movement of goods placed under outward processing may take place within the customs territory of the Union from the customs office of placement to the customs office of exit.
3. Movement of goods placed under customs warehousing may take place within the customs territory of the Union without customs formalities other than those set out in Article 178(1)(e) as follows:
|
(a) |
between different storage facilities designated in the same authorisation; |
|
(b) |
from the customs office of placement to the storage facilities; or |
|
(c) |
from the storage facilities to the customs office of exit or any customs office indicated in the authorisation for a special procedure as referred to in Article 211(1) of the Code, empowered to release goods to a subsequent customs procedure or to receive the re-export declaration for the purposes of discharging the special procedure. |
Movements under customs warehousing shall end within 30 days after goods have been removed from the customs warehouse.
At the request of the holder of the procedure, the customs authorities may extend the 30-day period.
4. Where goods are moved under customs warehousing from the storage facilities to the customs office of exit, the records referred to in Article 214(1) of the Code shall provide information about the exit of the goods within 100 days after the goods have been removed from the customs warehouse.
At the request of the holder of the procedure, the customs authorities may extend the 100-day period.
Article 180
Usual forms of handling
(Article 220 of the Code)
The usual forms of handling provided for in Article 220 of the Code shall be those set out in Annex 71-03.
Article 181
Standardised exchange of information
(Article 6(2) of the Code)
1. The supervising customs office shall make the relevant data elements set out in Section A of Annex 71-05 available in the electronic system set up pursuant to Article 16(1) of the Code for the purposes of standardised exchange of information (INF), for:
|
(a) |
inward processing EX/IM or outward processing EX/IM which involves one or more than one Member State; |
|
(b) |
inward processing IM/EX or outward processing IM/EX which involves more than one Member State. |
2. Where the responsible customs authority as referred to in Article 101(1) of the Code has requested a standardised exchange of information between customs authorities with regard to goods placed under inward processing IM/EX which involves only one Member State, the supervising customs office shall make the relevant data elements set out in Section B of Annex 71-05 available in the electronic system set up pursuant to Article 16(1) of the Code for the purposes of INF.
3. Where a customs declaration or re-export declaration or re-export notification refers to an INF, the competent customs authorities shall make the specific data elements set out in Section A of Annex 71-05 available in the electronic system set up pursuant to Article 16(1) of the Code for the purposes of INF.
4. The customs authorities shall disclose updated information concerning the INF to the holder of the authorisation at his request.
Article 182
Customs status of animals born of animals placed under a special procedure
(Article 153(3) of the Code)
Where the total value of animals, born in the customs territory of the Union of animals subject to one customs declaration and placed under the storage procedure, the temporary admission procedure or the inward processing procedure, exceeds EUR 100, those animals shall be deemed to be non-Union goods and to be placed under the same procedure as the animals of which they were born.
Article 183
Waiver from the obligation to lodge a supplementary declaration
(Article 167(2)(b) of the Code)
The obligation to lodge a supplementary declaration shall be waived for goods for which a special procedure other than transit has been discharged by placing them under a subsequent special procedure other than transit provided that all of the following conditions are fulfilled:
|
(a) |
the holder of the authorisation of the first and subsequent special procedure is the same person; |
|
(b) |
the customs declaration for the first special procedure was lodged in the standard form, or the declarant has lodged a supplementary declaration in accordance with the first sub-paragraph of Article 167(1) of the Code in respect of the first special procedure; |
|
(c) |
the first special procedure is discharged by the placement of goods under a subsequent special procedure other than end-use or inward processing, following the lodging of a customs declaration in the form of an entry in the declarant's records . |
CHAPTER 2
Transit
Article 184
Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs authorities
(Article 6(3)(a) of the Code)
The MRN of a transit declaration or of a TIR operation may be submitted to the customs authorities by any of the following means other than electronic data-processing techniques:
|
(a) |
a bar code; |
|
(b) |
a transit accompanying document; |
|
(c) |
a transit/security accompanying document; |
|
(d) |
in case of a TIR operation, a TIR carnet; |
|
(e) |
other means as allowed by the receiving customs authority. |
Article 185
Transit accompanying document and transit/security accompanying document
(Article 6(2) of the Code)
The common data requirements for the transit accompanying document and, if necessary, for the list of items, and for the transit/security accompanying document and the transit/security list of items are set out in Annex B-02.
Article 186
Applications for the status of authorised consignee for TIR operations
(Article 22(1) 3rd subparagraph of the Code)
For the purposes of TIR operations, applications for the status of authorised consignee referred to in Article 230 of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the TIR operations of the applicant are due to be terminated.
Article 187
Authorisations for the status of authorised consignee for TIR operations
(Article 230 of the Code)
1. The status of authorised consignee laid down in Article 230 of the Code shall be granted to applicants fulfilling the following conditions:
|
(a) |
the applicant is established in the customs territory of the Union; |
|
(b) |
the applicant declares that he will regularly receive goods moved under a TIR operation; |
|
(c) |
the applicant fulfils the criteria laid down in Article 39(a), (b) and (d) of the Code. |
2. The authorisations shall only be granted provided that the customs authority considers that it will be able to supervise the TIR operations and carry out controls without an administrative effort disproportionate to the requirements of the person concerned.
3. The authorisation concerning the status of authorised consignee shall apply to TIR operations that are due to be terminated in the Member State where the authorisation was granted, at the place or places in that Member State specified in the authorisation.
Article 188
Special fiscal territories
(Article 1(3) of the Code)
1. Where Union goods are moved from a special fiscal territory to another part of the customs territory of the Union, which is not a special fiscal territory, and that movement ends at a place situated outside the Member State where they entered that part of the customs territory of the Union, those Union goods shall be moved under the internal Union transit procedure referred to in Article 227 of the Code.
2. In situations other than those covered by paragraph 1, the internal Union transit procedure may be used for Union goods moved between a special fiscal territory and another part of the customs territory of the Union.
Article 189
Application of the Convention on a common transit procedure in specific cases
(Article 226(2) of the Code)
Where Union goods are exported to a third country which is a contracting party to the Convention on a common transit procedure or where Union goods are exported and pass through one or more common transit countries and the provisions of the Convention on a common transit procedure apply, the goods shall be placed under the external Union transit procedure as referred to in Article 226 (2) of the Code in the following cases:
|
(a) |
the Union goods have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy; |
|
(b) |
the Union goods have come from intervention stocks, they are subject to measures of control as to their use or destination, and they have undergone customs formalities on export to third countries under the common agricultural policy; |
|
(c) |
the Union goods are eligible for the repayment or remission of import duties on condition that they are placed under external transit in accordance with Article 118(4) of the Code. |
Article 190
Receipt endorsed by the customs office of destination
(Article 6(3)(a) of the Code)
A receipt endorsed by the customs office of destination at the request of the person presenting the goods and the information required by that office shall contain the data referred to in Annex 72-03.
Article 191
General provisions on authorisations of simplifications
(Article 233(4) of the Code)
1. Authorisations referred to in Article 233(4) of the Code shall be granted to applicants fulfilling the following conditions:
|
(a) |
the applicant is established in the customs territory of the Union, |
|
(b) |
the applicant declares that he will regularly use the Union transit arrangements; |
|
(c) |
the applicant fulfils the criteria laid down in Article 39(a), (b) and (d) of the Code. |
2. The authorisations shall only be granted provided that the customs authority considers that it will be able to supervise the Union transit procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned.
Article 192
Applications for the status of authorised consignor for placing goods under the Union transit procedure
(Article 22(1) 3rd subparagraph of the Code)
For the purposes of placing goods under the Union transit procedure, applications for the status of authorised consignor referred to in Article 233(4)(a) of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the Union transit operations of the applicant are due to begin.
Article 193
Authorisations for the status of authorised consignor for placing goods under the Union transit procedure
(Article 233(4) of the Code)
The status of authorised consignor referred to in Article 233(4)(a) of the Code shall only be granted to applicants who are authorised in accordance with Article 89(5) of the Code to provide a comprehensive guarantee or to use a guarantee waiver in accordance with Article 95(2) of the Code.
Article 194
Applications for the status of authorised consignee for receiving goods moved under the Union transit procedure
(Article 22(1) 3rd subparagraph of the Code)
For the purposes of receiving goods moved under the Union transit procedure, applications for the status of authorised consignee referred to in Article 233(4)(b) of the Code shall be submitted to the customs authority competent to take the decision in the Member State where the Union transit operations of the applicant are due to be ended.
Article 195
Authorisations for the status of authorised consignee for receiving goods moved under the Union transit procedure
(Article 233(4) of the Code)
The status of authorised consignee referred to in Article 233(4)(b) of the Code shall only be granted to applicants who declare that they will regularly receive goods that have been placed under a Union transit procedure.
Article 196
Receipt issued by authorised consignee
(Article 6(3)(a) of the Code)
A receipt issued by the authorised consignee to the carrier upon delivering the goods and the information required shall contain the data referred to in Annex 72-03.
Article 197
Authorisation for use of seals of a special type
(Article 233(4) of the Code)
1. Authorisations in accordance with Article 233(4)(c) of the Code to use seals of a special type on means of transport, containers or packages used for the Union transit procedure shall be granted where the customs authorities approve the seals set out in the application for the authorisation.
2. The customs authority shall accept in the context of authorisation the seals of a special type that have been approved by the customs authorities of another Member State unless they have information that the particular seal is not suitable for customs purposes.
Article 198
Authorisation for the use of a transit declaration with reduced data requirements
(Article 233(4)(d) of the Code)
Authorisations in accordance with Article 233(4)(d) of the Code to use a customs declaration with reduced data requirements to place goods under the Union transit procedure shall be granted for:
|
(a) |
transport of goods by rail; |
|
(b) |
transport of goods by air and sea where an electronic transport document is not used as a transit declaration. |
Article 199
Authorisations for the use of an electronic transport document as a transit declaration for air transport
(Article 233(4)(e) of the Code)
For the purposes of air transport, authorisations for the use of an electronic transport document as a transit declaration to place goods under the Union transit procedure in accordance with Article 233(4)(e) of the Code shall only be granted where:
|
(a) |
the applicant operates a significant number of flights between Union airports; |
|
(b) |
the applicant demonstrates that he will be able to ensure that the particulars of the electronic transport document are available to the customs office of departure at the airport of departure and to the customs office of destination at the airport of destination and that those particulars are the same at the customs office of departure and the customs office of destination. |
Article 200
Authorisations for the use of an electronic transport document as a transit declaration for maritime transport
(Article 233(4)(e) of the Code)
For the purposes of maritime transport, authorisations for the use of an electronic transport document as a transit declaration to place goods under the Union transit procedure in accordance with Article 233(4)(e) of the Code shall only be granted where:
|
(a) |
the applicant operates a significant number of voyages between Union ports; |
|
(b) |
the applicant demonstrates that he will be able to ensure that the particulars of the electronic transport document are available to the customs office of departure in the port of departure and to the customs office of destination in the port of destination and that those particulars are the same at the customs office of departure and the customs office of destination. |
CHAPTER 3
Customs warehousing
Article 201
Retail sale
(Article 211(1)(b) of the Code)
Authorisations for the operation of storage facilities for the customs warehousing of goods shall be granted on condition that the storage facilities are not used for the purpose of retail sale, unless goods are retailed in any of the following situations:
|
(a) |
with relief from import duty to travellers to or from countries or territories outside the customs territory of the Union; |
|
(b) |
with relief from import duty to members of international organisations; |
|
(c) |
with relief from import duty to NATO forces; |
|
(d) |
with relief from import duty under diplomatic or consular arrangements; |
|
(e) |
remotely, including via the Internet. |
Article 202
Specially equipped storage facilities
(Article 211(1)(b) of the Code)
Where goods present a danger or are likely to spoil other goods or require special facilities for other reasons, authorisations for the operation of storage facilities for the customs warehousing of goods may specify that the goods may only be stored in storage facilities specially equipped to receive them.
Article 203
Type of storage facilities
(Article 211(1)(b) of the Code)
Authorisations for the operation of storage facilities for the customs warehousing of goods shall specify which of the following types of customs warehouses is to be used under each authorisation:
|
(a) |
public customs warehouse type I; |
|
(b) |
public customs warehouse type II; |
|
(c) |
private customs warehouse. |
CHAPTER 4
Specific use
Article 204
General provisions
(Article 211(1)(a) of the Code)
Unless otherwise provided for, authorisations for the use of the temporary admission procedure shall be granted on condition that the state of the goods placed under the procedure remains the same.
However, repairs and maintenance, including overhaul and adjustments or measures to preserve the goods or to ensure their compliance with the technical requirements for their use under the procedure shall be admissible.
Article 205
Place for submitting an application
(Article 22(1) of the Code)
1. By way of derogation from the third subparagraph of Article 22(1) of the Code, an application for an authorisation for temporary admission shall be submitted to the customs authority competent for the place where the goods are to be first used.
2. By way of derogation from the third subparagraph of Article 22(1) of the Code, where an application for an authorisation for temporary admission is made by means of an oral customs declaration in accordance with Article 136, an act in accordance with Article 139 or an ATA or a CPD carnet in accordance with Article 163, it shall be made at the place where the goods are presented and declared for temporary admission.
Article 206
Temporary admission with partial relief from import duty
(Articles 211(1) and 250(2)(d) of the Code)
1. The authorisation for the use of the temporary admission procedure with partial relief from import duty shall be granted in respect of goods which do not meet all the relevant requirements for total relief from import duty laid down in Articles 209 to 216 and Articles 219 to 236.
2. The authorisation for the use of the temporary admission procedure with partial relief from import duty shall not be granted for consumable goods.
3. The authorisation for the use of the temporary admission procedure with partial relief from import duties shall be granted on condition that the amount of import duty due in accordance with the second subparagraph of Article 252(1) of the Code shall be paid when the procedure has been discharged.
Article 207
General provisions
(Article 211(3) of the Code)
Total relief from import duty may be granted for goods as referred to in Articles 208 to 211 and Article 213 also where the applicant and the holder of the procedure are established inside the customs territory of the Union.
Article 208
Pallets
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for pallets.
Article 209
Spare parts, accessories and equipment for pallets
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for spare parts, accessories and equipment for pallets where they are temporarily imported to be re-exported separately or as part of pallets.
Article 210
Containers
(Articles 18(2) and 250(2)(d) of the Code)
1. Total relief from import duties shall be granted for containers where they have been durably marked in an appropriate and clearly visible place with all of the following information:
|
(a) |
the identification of the owner or operator, which may be shown either by its full name or by an established identification system, excluding symbols such as emblems or flags; |
|
(b) |
the identification marks and numbers of the container, given by the owner or operator; |
|
(c) |
the tare weight of the container, including all its permanently fixed equipment. |
For freight containers considered for maritime use, or for any other container utilising an ISO standard prefix consisting of four capital letters ending in U, the identification of the owner or principal operator and the container serial number and check digit of the container shall adhere to International Standard ISO 6346 and its annexes.
2. Where the application for authorisation is made in accordance with Article 163(1), the containers shall be monitored by a person established in the customs territory of the Union or by a person established outside of the customs territory of the Union who is represented in the customs territory of the Union.
That person shall upon request supply to the customs authorities detailed information concerning the movements of each container granted temporary admission including the dates and places of its entry and discharge.
Article 211
Spare parts, accessories and equipment for containers
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for spare parts, accessories and equipment for containers where they are temporarily imported to be re-exported separately or as part of containers.
Article 212
Conditions for granting total relief from import duty for means of transport
(Article 250(2)(d) of the Code)
1. For the purposes of this Article the term 'means of transport' shall include normal spare parts, accessories and equipment accompanying the means of transport.
2. Where means of transport are declared for temporary admission orally in accordance with Article 136 or by another act in accordance with Article 139, the authorisation shall be granted to the person who has the physical control of the goods at the moment of the release of goods for the temporary admission procedure unless that person acts on behalf of another person. If so, the authorisation shall be granted to the latter person.
3. Total relief from import duty shall be granted for means of road, rail, air, sea and inland waterway transport where they fulfil the following conditions:
|
(a) |
they are registered outside the customs territory of the Union in the name of a person established outside that territory or ,where the means of transport are not registered, they are owned by a person established outside the customs territory of the Union; |
|
(b) |
they are used by a person established outside the customs territory of the Union, without prejudice to Articles 214, 215 and 216. |
Where those means of transport are used privately by a third person established outside the customs territory of the Union, total relief from import duty shall be granted provided that that person is duly authorised in writing by the holder of the authorisation.
Article 213
Spare parts, accessories and equipment for non-Union means of transport
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for spare parts, accessories and equipment for means of transport where they are temporarily imported to be re-exported separately or as part of means of transport.
Article 214
Conditions for granting total relief from import duty to persons established in the customs territory of the Union
(Article 250(2)(d) of the Code)
Persons established in the customs territory of the Union shall benefit from total relief from import duty where any of the following conditions is fulfilled:
|
(a) |
in the case of means of rail transport, they are put at the disposal of such persons under an agreement whereby each person may use the rolling stock of the other within the framework of that agreement; |
|
(b) |
in the case of means of road transport registered in the customs territory of the Union, a trailer is coupled to the means of transport; |
|
(c) |
the means of transport are used in connection with an emergency situation; |
|
(d) |
the means of transport are used by a professional hire firm for the purpose of re-export. |
Article 215
Use of means of transport by natural persons who have their habitual residence in the customs territory of the Union
(Article 250(2)(d) of the Code)
1. Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duty in respect of means of transport which they use privately and occasionally, at the request of the registration holder, provided that the registration holder is in the customs territory of the Union at the time of use.
2. Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duty in respect of means of transport which they have hired under a written contract and use privately for one of the following purposes:
|
(a) |
to return to their place of residence in the customs territory of the Union; |
|
(b) |
to leave the customs territory of the Union. |
3. Natural persons who have their habitual residence in the customs territory of the Union shall benefit from total relief from import duties in respect of means of transport which they use commercially or privately provided that they are employed by the owner, hirer or lessee of the means of transport and that the employer is established outside that customs territory.
Private use of the means of transport is allowed for journeys between the place of work and the place of residence of the employee or with the purpose of performing a professional task of the employee as stipulated in the contract of employment.
At the request of the customs authorities, the person using the means of transport shall present a copy of the contract of employment.
4. For the purposes of this article,
|
(a) |
private use means the use other than commercial of a means of transport; |
|
(b) |
commercial use means the use of means of transport for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration. |
Article 216
Relief from import duty in respect of means of transport in other cases
(Article 250(2)(d) of the Code)
1. Total relief from import duty shall be granted where means of transport are to be registered under a temporary series in the customs territory of the Union, with a view to re-export in the name of one of the following persons:
|
(a) |
a person established outside that territory; |
|
(b) |
a natural person who has his or her habitual residence inside that territory where that person is preparing to transfer normal residence to a place outside that territory. |
2. Total relief from import duties may in exceptional cases be granted where means of transport are commercially used for a limited period by persons established in the customs territory of the Union.
Article 217
Time-limits for discharge of the temporary admission procedure in the case of means of transport and containers
(Article 215(4) of the Code)
The discharge of the temporary admission procedure in the case of means of transport and containers shall take place within the following time-limits from the time the goods are placed under the procedure:
|
(a) |
for means of rail transport: 12 months; |
|
(b) |
for commercially used means of transport other than rail transport: the time required for carrying out the transport operations; |
|
(c) |
for means of road transport privately used:
|
|
(d) |
for privately used means of air transport: 6 months; |
|
(e) |
for privately used means of sea and inland waterway transport: 18 months; |
|
(f) |
for containers, their equipment and accessories: 12 months. |
Article 218
Time-limits for re-export in the case of professional hire services
(Articles 211(1) and 215(4) of the Code)
1. Where a means of transport has been temporarily imported into the Union with total relief from import duty in accordance with Article 212, and has been returned to a professional hire service established in the customs territory of the Union, the re-export discharging the temporary admission procedure shall be carried out within six months of the date of entry of the means of transport into the customs territory of the Union.
Where the means of transport is rehired by the professional hire service to a person established outside that territory or to natural persons who have their habitual residence inside the customs territory of the Union, the re-export discharging the temporary admission procedure shall be carried out within six months of the date of entry of the means of transport into the customs territory of the Union and within three weeks of the conclusion of the contract on the rehiring.
The date of entry into the customs territory of the Union shall be deemed to be the date of conclusion of the hiring contract under which the means of transport was used at the time of entry into that territory, unless the actual date of entry has been proven.
2. An authorisation for the temporary admission of a means of transport as referred to in paragraph 1 shall be granted on condition that the means of transport is not used for other purposes than re-export.
3. In the case referred to in Article 215(2), the means of transport shall, within three weeks of the conclusion of the hiring or rehiring contract, be returned to the hire service established in the customs territory of the Union where the means of transport is used by the natural person to return to his place of residence in the customs territory of the Union, or be re-exported where the means of transport is used by him to leave the customs territory of the Union.
Article 219
Personal effects and goods for sports purposes imported by travellers
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted in respect of goods imported by travellers resident outside of the customs territory of the Union where any of the following conditions is fulfilled:
|
(a) |
the goods are personal effects reasonably required for the journey; |
|
(b) |
the goods are intended to be used for sports purposes. |
Article 220
Welfare material for seafarers
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for welfare materials for seafarers in the following cases:
|
(a) |
they are used on a vessel engaged in international maritime traffic; |
|
(b) |
they are unloaded from such a vessel and temporarily used ashore by the crew; |
|
(c) |
they are used by the crew of such a vessel in cultural or social establishments managed by non-profit-making organisations or in places of worship where services for seafarers are regularly held. |
Article 221
Disaster relief material
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for disaster relief material where it is used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Union.
The applicant and the holder of the procedure may be established inside the customs territory of the Union.
Article 222
Medical, surgical and laboratory equipment
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for medical, surgical and laboratory equipment which is dispatched on loan at the request of a hospital or other medical institution which has urgent need of such equipment to make up for the inadequacy of its own facilities and where it is intended for diagnostic or therapeutic purposes. The applicant and the holder of the procedure may be established inside the customs territory of the Union.
Article 223
Animals
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for animals owned by a person established outside the customs territory of the Union.
Article 224
Goods for use in frontier zones
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for the following goods intended to be used in frontier zones:
|
(a) |
equipment owned and used by persons established in a frontier zone of a third country adjacent to the frontier zone in the Union where the goods are to be used; |
|
(b) |
goods used for projects for the building, repair or maintenance of infrastructure in such a frontier zone in the Union under the responsibility of public authorities. |
Article 225
Sound-, image- or data-carrying media and publicity material
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for the following goods:
|
(a) |
media carrying sound, image or data supplied free of charge and used for the purposes of demonstration prior to commercialisation, producing sound track, dubbing or reproduction; |
|
(b) |
material used exclusively for publicity purposes, which includes means of transport specially equipped for those purposes. |
Article 226
Professional equipment
(Article 250(2)(d) of the Code)
1. Total relief from import duty shall be granted for professional equipment which fulfils the following conditions:
|
(a) |
it is owned by a person established outside the customs territory of the Union; |
|
(b) |
it is imported either by a person established outside the customs territory of the Union or by an employee of the owner established in the customs territory of the Union; |
|
(c) |
it is used by the importer or under their supervision, except in cases of audiovisual co-productions. |
2. Notwithstanding paragraph 1, total relief from import duty shall be granted for portable musical instruments temporarily imported by travellers in order to be used as professional equipment. The travellers may be resident inside or outside the customs territory of the Union.
3. Total relief from import duty shall not be granted in respect of professional equipment which is to be used for any of the following:
|
(a) |
the industrial manufacture of goods; |
|
(b) |
the industrial packaging of goods; |
|
(c) |
the exploitation of natural resources; |
|
(d) |
the construction, repair or maintenance of buildings; |
|
(e) |
earth moving and like projects. |
Points (c), (d) and (e) shall not apply to hand tools.
Article 227
Pedagogic material and scientific equipment
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for pedagogic material and scientific equipment where the following conditions are fulfilled:
|
(a) |
they are owned by a person established outside the customs territory of the Union; |
|
(b) |
they are imported by not-for-profit public or private scientific, teaching or vocational training establishments, and are exclusively used in teaching, vocational training or scientific research under the responsibility of the importing establishment; |
|
(c) |
they are imported in reasonable numbers, having regard to the purpose of the import; |
|
(d) |
they are not used for purely commercial purposes. |
Article 228
Packings
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for the following goods:
|
(a) |
packings imported filled and intended for re-export, whether empty or filled; |
|
(b) |
packings imported empty and intended for re-export filled. |
Article 229
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles where the following conditions are fulfilled:
|
(a) |
they are owned by a person established outside the customs territory of the Union; |
|
(b) |
they are used in manufacturing by a person established in the customs territory of the Union and more than 50 % of the production resulting from their use is exported. |
Article 230
Special tools and instruments
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for special tools and instruments where the following conditions are fulfilled:
|
(a) |
they are owned by a person established outside the customs territory of the Union; |
|
(b) |
they are made available to a person established in the customs territory of the Union for the manufacture of goods and more than 50 % of the resulting goods is exported. |
Article 231
Goods used to carry out tests or subject to tests
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for goods in any of the following situations:
|
(a) |
they are subject to tests, experiments or demonstrations; |
|
(b) |
they are subject to a satisfactory acceptance test provided for in a sales contract; |
|
(c) |
they are used to carry out tests, experiments or demonstrations without financial gain. |
Article 232
Samples
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for samples solely used for being shown or demonstrated in the customs territory of the Union provided that the quantity of the samples is reasonable having regard to that use.
Article 233
Replacement means of production
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for replacement means of production which are temporarily made available to a customer by a supplier or repairer pending the delivery or repair of similar goods.
Article 234
Goods for events or for sale in certain situations
(Article 250(2)(d) of the Code)
1. Total relief from import duty shall be granted for goods to be exhibited or used at a public event not purely organised for the commercial sale of the goods, or obtained at such events from goods placed under the temporary admission procedure.
In exceptional cases, the customs authorities may grant total relief from import duty for goods to be exhibited or used at other events, or obtained at such other events from goods placed under the temporary admission procedure.
2. Total relief from import duty shall be granted for goods delivered by the owner for inspection to a person in the Union who has the right to purchase them after inspection.
3. Total relief from import duty shall be granted for the following:
|
(a) |
works of art, collector's items and antiques as defined in Annex IX to Directive 2006/112/EC, imported for the purposes of exhibition, with a view to possible sale; |
|
(b) |
goods other than newly manufactured ones imported with a view to their sale by auction. |
Article 235
Spare parts, accessories and equipment
(Article 250(2)(d) of the Code)
Total relief from import duty shall be granted for spare parts, accessories and equipment which are used for repair and maintenance, including overhaul, adjustments and preservation, of goods placed under the temporary admission procedure.
Article 236
Other goods
(Article 250(2)(d) of the Code)
Total relief from import duty may be granted for goods other than those referred to in Articles 208 to 216 and 219 to 235 or not complying with the conditions of those Articles, in either of the following situations:
|
(a) |
the goods are imported occasionally for a period not exceeding three months; |
|
(b) |
the goods are imported in particular situations having no economic effect in the Union. |
Article 237
Special time-limits for discharge
(Article 215(4) of the Code)
1. For the goods referred to in Articles 231(c), 233 and 234(2), the time-limit for discharge shall be 6 months from the time the goods are placed under the temporary admission procedure.
2. For animals referred to in Article 223, the time-limit for discharge shall not be shorter than 12 months from the time the animals are placed under the temporary admission procedure.
Article 238
Particulars to be included in the customs declaration
(Article 6(2) of the Code)
1. Where goods placed under the temporary admission procedure are subsequently placed under a customs procedure enabling the temporary admission procedure to be discharged in accordance with Article 215(1) of the Code, the customs declaration for the subsequent customs procedure other than by ATA/CPD carnet shall contain the indication ‘TA’ and the relevant authorisation number, if applicable.
2. Where goods placed under the temporary admission procedure are re-exported in accordance with Article 270(1) of the Code, the re-export declaration other than by ATA/CPD carnet shall contain the particulars referred to in paragraph 1.
Article 239
Obligation of the holder of the end-use authorisation
(Article 211(1)(a) of the Code)
An authorisation for the use of the end-use procedure shall be granted provided that the holder of the authorisation undertakes to fulfil either of the following obligations:
|
(a) |
to use the goods for the purposes laid down for the application of the duty exemption or reduced rate of duty; |
|
(b) |
to transfer the obligation as referred to in point (a) to another person under the conditions laid down by the customs authorities. |
CHAPTER 5
Processing
Article 240
Authorisation
(Article 211 of the Code)
1. An authorisation for a processing procedure shall specify the measures to establish either of the following:
|
(a) |
that the processed products have resulted from processing of goods placed under a processing procedure; |
|
(b) |
that the conditions for using equivalent goods in accordance with Article 223 of the Code or the standard exchange system in accordance with Article 261 of the Code are fulfilled. |
2. An authorisation for inward processing may be granted for production accessories within the meaning of Article 5(37)(e) of the Code, with the exception of the following:
|
(a) |
fuels and energy sources other than those needed for the testing of processed products or for the detection of faults in the goods placed under the procedure needing repair; |
|
(b) |
lubricants other than those needed for the testing, adjustment or withdrawal of processed products; |
|
(c) |
equipment and tools. |
3. An authorisation for inward processing shall be granted only where the following conditions are fulfilled:
|
(a) |
the goods cannot be economically restored after processing to their description or state as it was when they were placed under the procedure; |
|
(b) |
the use of the procedure cannot result in circumvention of the rules concerning origin and of quantitative restrictions applicable to the imported goods. |
The first subparagraph shall not apply where the amount of import duty is determined in accordance with Article 86(3) of the Code.
Article 241
Particulars to be included in the customs declaration for inward processing
(Article 6(2) of the Code)
1. Where goods placed under the inward processing procedure or the resulting processed products are subsequently placed under a customs procedure enabling the inward processing procedure to be discharged in accordance with Article 215(1) of the Code, the customs declaration for the subsequent customs procedure other than by ATA/CPD carnet shall contain the indication ‘IP’ and the relevant authorisation number or INF number.
Where goods placed under the inward processing procedure are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, whether in the form of processed products or not, are placed under a subsequent customs procedure, the customs declaration for the subsequent customs procedure shall contain the particulars referred to in the first subparagraph as well as the indication ‘C P M’.
2. Where goods placed under the inward processing procedure are re-exported in accordance with Article 270(1) of the Code, the re-export declaration shall contain the particulars referred to in paragraph 1.
Article 242
Outward processing IM/EX
(Article 211(1) of the Code)
1. In the case of outward processing IM/EX, the authorisation shall specify the time-limit within which the Union goods, which are replaced by equivalent goods, shall be placed under outward processing. That time-limit shall not exceed six months.
At the request of the holder of the authorisation, the time-limit may be extended even after its expiry, provided that the total time-limit does not exceed one year.
2. In the case of prior import of processed products, a guarantee shall be provided covering the amount of the import duty that would be payable should the replaced Union goods not be placed under outward processing in accordance with paragraph 1.
Article 243
Repair under outward processing
(Article 211(1) of the Code)
Where the outward processing procedure is requested for repair, the temporary export goods shall be capable of being repaired and the procedure shall not be used to improve the technical performance of the goods.
TITLE VIII
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Formalities prior to the exit of goods
Article 244
Time-limit for the lodging of pre-departure declarations
(Article 263(1) of the Code)
1. The pre-departure declaration referred to in Article 263 of the Code shall be lodged at the competent customs office within the following time-limits:
|
(a) |
in the case of maritime traffic:
|
|
(b) |
in the case of air traffic, at the latest 30 minutes prior to departure from an airport in the customs territory of the Union; |
|
(c) |
in the case of road and inland waterways traffic, at the latest one hour before the goods are to leave the customs territory of the Union; |
|
(d) |
in the case of rail traffic:
|
2. Notwithstanding paragraph 1, where the pre-departure declaration concerns goods for which a refund is claimed in accordance with Commission Regulation (EC) No 612/2009 (19), it shall be lodged at the competent customs office at the latest at the time of loading the goods in accordance with Article 5(7) of that Regulation.
3. In the following situations, the time-limit for lodging the pre-departure declaration shall be that applicable to the active means of transport used to leave the customs territory of the Union:
|
(a) |
where the goods have arrived at the customs office of exit on another means of transport from which they are transferred before leaving the customs territory of the Union (inter-modal transport); |
|
(b) |
where the goods have arrived at the customs office of exit on a means of transport which is itself transported on an active means of transport when leaving the customs territory of the Union (combined transportation). |
4. The time-limits referred to in paragraphs 1, 2 and 3 shall not apply in the case of force majeure.
Article 245
Waiver from the obligation to lodge a pre-departure declaration
(Article 263(2)(b) of the Code)
1. Without prejudice to the obligation to lodge a customs declaration in accordance with Article 158(1) of the Code or a re-export declaration in accordance with Article 270(1) of the Code, the lodging of a pre-departure declaration shall be waived for the following goods:
|
(a) |
electrical energy; |
|
(b) |
goods leaving by pipeline; |
|
(c) |
items of correspondence; |
|
(d) |
goods moved under the rules of the acts of the Universal Postal Union; |
|
(e) |
household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009 provided that they are not carried under a transport contract; |
|
(f) |
goods contained in travellers’ personal baggage; |
|
(g) |
goods referred to in Article 140(1) with the exception, when carried under a transport contract, of:
|
|
(h) |
goods covered by ATA and CPD carnets; |
|
(i) |
goods moved under cover of the form 302 provided for in the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951; |
|
(j) |
goods carried on vessels moving between Union ports without any intervening call at any port outside the customs territory of the Union; |
|
(k) |
goods carried on aircraft moving between Union airports without any intervening call at any airport outside the customs territory of the Union; |
|
(l) |
weapons and military equipment taken out of the customs territory of the Union by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities; |
|
(m) |
the following goods taken out of the customs territory of the Union directly to offshore installations operated by a person established in the customs territory of the Union:
|
|
(n) |
goods for which relief can be claimed pursuant to the Vienna Convention on diplomatic relations of 18 April 1961, the Vienna Convention on consular relations of 24 April 1963, other consular conventions or the New York Convention of 16 December 1969 on special missions; |
|
(o) |
goods which are supplied for incorporation as part of or accessories in vessels or aircraft and for the operation of the engines, machines and other equipment of vessels or aircraft, as well as foodstuffs and other items to be consumed or sold on board; |
|
(p) |
goods dispatched from the customs territory of the Union to Ceuta and Melilla, Gibraltar, Heligoland, the Republic of San Marino, the Vatican City State, and the municipalities of Livigno and Campione d’Italia, or to the Italian national waters of Lake Lugano which are between the bank and the political frontier of the area between Ponte Tresa and Porto Ceresio. |
2. The lodging of a pre-departure declaration shall be waived for goods in the following situations:
|
(a) |
where a vessel that transports the goods between Union ports is to call at a port outside the customs territory of the Union and the goods are to remain loaded on board the vessel during the call at the port outside the customs territory of the Union; |
|
(b) |
where an aircraft that transports the goods between Union airports is to call at an airport outside the customs territory of the Union and the goods are to remain loaded on board the aircraft during the call at the airport outside the customs territory of the Union; |
|
(c) |
where, in a port or airport, the goods are not unloaded from the means of transport which carried them into the customs territory of the Union and which will carry them out of that territory; |
|
(d) |
where the goods were loaded at a previous port or airport in the customs territory of the Union where a pre-departure declaration was lodged or a waiver from the obligation to lodge a pre-departure declaration was applicable and remain on the means of transport that will carry them out of the customs territory of the Union; |
|
(e) |
where goods in temporary storage or placed under the free zone procedure are transhipped from the means of transport that brought them to that temporary storage facility or free zone under the supervision of the same customs office onto a vessel, airplane or railway that will carry them out of the customs territory of the Union, provided that the following conditions are fulfilled:
|
|
(f) |
where goods were brought into the customs territory of the Union but they were rejected by the competent customs authority and were immediately returned to the country of export. |
CHAPTER 2
Formalities on exit of goods
Article 246
Means for the exchange of information in cases of presentation of goods at the customs office of exit
(Article 6(3)(a) of the Code)
Where goods are presented at the customs office of exit in accordance with Article 267(2) of the Code means for the exchange of information other than electronic data-processing techniques may be used for the following:
|
(a) |
identification of the export declaration; |
|
(b) |
communications regarding discrepancies between the goods declared and released for the export procedure and the goods presented. |
Article 247
Means for providing evidence that the goods have left the customs territory of the Union
(Article 6(3)(a) of the Code)
For the purposes of certifying the exit of goods, evidence that the goods have left the customs territory of the Union may be provided to the customs office of export using means other than electronic data- processing techniques.
CHAPTER 3
Export and re-export
Article 248
Invalidation of the customs declaration or the re-export declaration
(Article 174 of the Code)
1. Where there is a discrepancy in the nature of the goods released for export, re-export or outward processing compared to those presented to the customs office of exit, the customs office of export shall invalidate the declaration concerned.
2. Where, after a period of 150 days from the date of release of the goods for the export procedure, the outward processing procedure or re-export, the customs office of export has received neither information on the exit of the goods nor evidence that the goods have left the customs territory of the Union, that office may invalidate the declaration concerned.
Article 249
Means for the retrospective lodgement of an export or re-export declaration
(Article 6(3)(a) of the Code)
Where an export or re-export declaration was required but the goods have been taken out of the customs territory of the Union without such declaration, means of exchange of information other than electronic data-processing techniques may be used for the retrospective lodgement of that export or re-export declaration.
TITLE IX
FINAL PROVISIONS
Article 250
Re-assessment of authorisations already in force on 1 May 2016
1. Authorisations granted on the basis of Regulation (EEC) No 2913/92 or Regulation (EEC) No 2454/93 which are valid on 1 May 2016 and which do not have a limited period of validity shall be re-assessed.
2. By derogation from paragraph 1, the following authorisations shall not be subject to re-assessment:
|
(a) |
authorisations of exporters for making out invoice declarations as referred to in Articles 97v and 117 of Regulation (EEC) No 2454/93; |
|
(b) |
authorisations for the management of materials using the accounting segregation method as referred to in Article 88 of Regulation (EEC) No 2454/93. |
Article 251
Validity of authorisations already in force on 1 May 2016
1. Authorisations granted on the basis of Regulation (EEC) No 2913/92 or Regulation (EEC) No 2454/93 which are valid on 1 May 2016 shall remain valid as follows:
|
(a) |
for authorisations having a limited period of validity, until the end of that period or 1 May 2019, whichever is the earlier; |
|
(b) |
for all other authorisations, until the authorisation is reassessed in accordance with Article 250(1). |
2. By way of derogation from paragraph 1, the authorisations referred to in Article 250(2)(a) and (b) shall remain valid until they are withdrawn by the customs authorities having granted them.
Article 252
Validity of decisions on binding information already in force on 1 May 2016
Decisions relating to binding information already in force on 1 May 2016 shall remain valid for the period set out in those decisions. Such a decision shall as of 1 May 2016 be binding both on the customs authorities and on the holder of the decision.
Article 253
Validity of decisions granting deferment of payment already in force on 1 May 2016
Decisions granting deferment of payment taken in accordance with Article 224 of Regulation (EEC) No 2913/92 which are valid on 1 May 2016 shall remain valid as follows:
|
(a) |
where the decision was granted for the use of the procedure referred to in Article 226(a) of Regulation (EEC) No 2913/92, it shall remain valid without limitation of time; |
|
(b) |
where the decision was granted for the use of one of the procedures referred to in Article 226(b) or (c) of Regulation (EEC) No 2913/92, it shall remain valid until the re-assessment of the authorisation to use a comprehensive guarantee linked to it. |
Article 254
Use of authorisations and decisions already in force on 1 May 2016
Where a decision or an authorisation remains valid after 1 May 2016 in accordance with Articles 251 to 253, the conditions under which that decision or authorisation is applied shall, from 1 May 2016, be those laid down in the corresponding provisions of the Code, Commission Implementing Regulation 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 925/2013 (20) and this Regulation as set out in the table of correspondence laid down in Annex 90.
Article 255
Transitional provisions on the use of seals
Customs seals and seals of a special type compliant with Annex 46a to Regulation (EEC) No 2454/93 may continue to be used until stocks run out or 1 May 2019, whichever is the earlier.
Article 256
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, 28 July 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 Regulation (EEC) No 2454/93 of 2 July 1993, laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).
(4) Council Decision 94/800/EC of 22 December 1994 concerning the conclusion on behalf of the European Community, as regards matters within its competence, of the agreements reached in the Uruguay Round multilateral negotiations (1986-1994) (OJ L 336, 23.12.1994, p. 1).
(5) Council document 16271/1/10 Rev. 1.
(6) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
(7) 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).
(8) OJ L 130, 27 May 1993, p. 1.
(9) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 91).
(10) OJ L 226, 13.8.1987, p. 2.
(11) OJ L 226, 13.8.1987, p. 2.
(12) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
(13) Regulation (EC) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008 (OJ L 303, 31.10.2012, p. 1).
(14) OJ L 324, 10.12.2009, p. 23.
(15) Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Community control system for ensuring compliance with the rules of the common fisheries policy, amending Regulations (EC) No 847/96, (EC) No 2371/2002, (EC) No 811/2004, (EC) No 768/2005, (EC) No 2115/2005, (EC) No 2166/2005, (EC) No 388/2006, (EC) No 509/2007, (EC) No 676/2007, (EC) No 1098/2007, (EC) No 1300/2008, (EC) No 1342/2008 and repealing Regulations (EEC) No 2847/93, (EC) No 1627/94 and (EC) No 1966/2006 (OJ L 343, 22.12.2009, p.1).
(16) Directive 2011/83/EU of the European Parliament and of the Council of 25 October 2011 on consumer rights, amending Council Directive 93/13/EEC and Directive 1999/44/EC of the European Parliament and of the Council and repealing Council Directive 85/577/EEC and Directive 97/7/EC of the European Parliament and of the Council (OJ L 304, 22.11.2011, p. 64).
(17) Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (OJ L 150, 20.5.2014, p. 1).
(18) Council Regulation (EC) No 150/2003 of 21 January 2003 suspending import duties on certain weapons and military equipment (OJ L 25, 30.1.2003, p. 1).
(19) Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).
(20) Commission Implementing Regulation 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 925/2013 of the European Parliament and of the Council laying down the Union Customs Code (see page 558 of this Official Journal).
TABLE OF CONTENTS
TITLE I
GENERAL PROVISIONS
|
ANNEX A |
Common data requirements for applications and decisions | 111 |
|
ANNEX B |
Common data requirements for declarations, notifications and proof of the customs status of Union goods | 163 |
|
ANNEX B-01 |
Paper-based standard declarations — Notes and forms to be used | 227 |
|
ANNEX B-02 |
Transit accompanying document | 266 |
|
ANNEX B-03 |
List of items | 269 |
|
ANNEX B-04 |
Transit/security accompanying document (TSAD) | 271 |
|
ANNEX B-05 |
Transit/security list of items (TSLoI) | 274 |
|
ANNEX 12-01 |
Common data requirements for the registration of economic operators and other persons | 276 |
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
|
ANNEX 22-01 |
Introductory notes and list of substantial processing or working operations conferring non-preferential origin | 279 |
|
ANNEX 22-03 |
Application for an information certificate INF 4 and information certificate INF 4 | 338 |
|
ANNEX 22-03 |
Introductory notes and list of working or processing operations which confer originating status | 339 |
|
ANNEX 22-04 |
Materials excluded from regional cumulation | 396 |
|
ANNEX 22-05 |
Working excluded from GSP regional cumulation (textile products) | 400 |
|
ANNEX 22-11 |
Introductory notes and list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status | 401 |
|
ANNEX 22-13 |
Invoice declaration | 514 |
TITLE III
CUSTOMS DEBT AND GUARANTEES
|
ANNEX 32-01 |
Guarantor’s undertaking — Individual guarantee | 517 |
|
ANNEX 32-02 |
Guarantor’s undertaking — Individual guarantee in the form of vouchers | 518 |
|
ANNEX 32-03 |
Guarantor’s undertaking — Comprehensive guarantee | 519 |
|
ANNEX 32-04 |
Notification to guarantor of non-discharge of Union transit procedure | 520 |
|
ANNEX 32-05 |
Notification to guarantor of liability for debt in Union transit procedure | 521 |
|
ANNEX 33-01 |
Claim for payment to the guaranteeing association of debt in transit procedure under ATA/e-ATA carnet | 522 |
|
ANNEX 33-02 |
Notification to guarantor of liability for debt in transit procedure under CPD carnet | 523 |
|
ANNEX 33-03 |
Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet | 524 |
|
ANNEX 33-04 |
Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet | 525 |
|
ANNEX 33-05 |
Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet | 527 |
|
ANNEX 33-06 |
Request for supplementary information where goods are situated in another Member State | 528 |
|
ANNEX 33-07 |
Remission/repayment | 529 |
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
No Annex
TITLE V
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
No Annex
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
|
ANNEX 61-01 |
Banana weighing certificates — data requirements | 530 |
|
ANNEX 62-01 |
Information sheet INF 3 — data requirements | 531 |
TITLE VII
SPECIAL PROCEDURES
|
ANNEX 71-01 |
Supporting document where goods are declared orally for temporary admission | 537 |
|
ANNEX 71-02 |
Sensitive goods and products | 539 |
|
ANNEX 71-03 |
List of permitted usual forms of handling | 541 |
|
ANNEX 71-04 |
Special provisions concerning equivalent goods | 543 |
|
ANNEX 71-05 |
Standardised exchange of information (INF) | 546 |
|
ANNEX 71-06 |
Information to be provided in the bill of discharge | 551 |
|
ANNEX 72-03 |
TC 11 receipt | 552 |
TITLE VIII
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
No Annex
TITLE IX
|
ANNEX 90 |
Table of correspondence referred to in Article 254 | 553 |
ANNEX A
COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS
Introductory notes to the data requirement tables for applications and decisions
GENERAL PROVISIONS
|
1. |
The provisions included in these notes are applicable to all Titles of this Annex. |
|
2. |
The data requirement tables in Title I to Title XXI include all the data elements necessary for the applications and decisions dealt with in this Annex. |
|
3. |
The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 which is adopted pursuant to Article 8(1)(a) of the Code. |
|
4. |
The data requirements defined in this Annex shall apply to applications and decisions made by using an electronic data processing technique as well as to paper-based applications and decisions. |
|
5. |
The data elements which may be provided for several applications and decisions are set out in the data requirements table of Chapter 1, Title I of this Annex. |
|
6. |
The data elements specific to certain types of applications and decisions are set out in Title II to Title XXI of this Annex. |
|
7. |
The specific provisions concerning each data element as they are described in Chapter 2 of Titles I to XXI of this Annex apply without prejudice to the status of the data element as defined in the data requirements tables. For example D.E. 5/8 Identification of goods is marked as mandatory (status ‘A’) in the data requirements table in Title I, Chapter 1 of this Annex for the authorisations of inward processing (column 8a) and outward processing (column 8b); however this information shall not be completed in case of inward or outward processing with equivalent goods and outward processing with standard exchange system, as described in Title I, Chapter 2 of this Annex. |
|
8. |
Unless otherwise indicated by the markings pertaining to the data element concerned, the data elements listed in the respective data requirement table may be used for the purposes of both the applications and the decisions. |
|
9. |
The status listed in the data requirement table below have no bearing on the fact that certain data is provided only where circumstances warrant it. For example, the D.E. 5/6 Equivalent goods shall only be used, if the use of equivalent goods in accordance with Article 223 of the Code is requested. |
|
10. |
In case the application for the use of a special procedure other than transit is made in accordance with Article 163, the dataset defined in column 8f of the data requirement table in Title I of this Annex shall be provided in addition to the data requirements of the customs declaration, as provided for in Title I, Chapter 3, Section 1 of Annex B in relation with the procedure concerned. |
TITLE I
Applications and decisions
CHAPTER 1
Table legend
|
Columns |
Application/Decision type |
Legal reference |
Title No of the specific data requirements |
|
|
D.E. order number |
Order number of the data element concerned |
|||
|
D.E. name |
Name of the data element concerned |
|||
|
Decisions relating to binding information |
||||
|
1a |
Application and decision relating to binding tariff information (BTI decision) |
Article 33 of the Code |
Title II |
|
|
1b |
Application and decision relating to binding origin information (BOI decision) |
Article 33 of the Code |
Title III |
|
|
Authorised economic operator |
||||
|
2 |
Application and authorisation for the status of authorised economic operator |
Article 38 of the Code |
Title IV |
|
|
Customs valuation |
||||
|
3 |
Application and authorisation for the simplification of the determination of amounts being part of the customs value of goods |
Article 73 of the Code |
Title V |
|
|
Comprehensive guarantee and deferred payment |
||||
|
4a |
Application and authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver |
Article 95 of the Code |
Title VI |
|
|
4b |
Application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation |
Article 110 of the Code |
Title VII |
|
|
4c |
Application and decision on the repayment or remission of amounts of import or export duty |
Article 116 of the Code |
Title VIII |
|
|
Formalities related to the arrival of goods |
||||
|
5 |
Application and authorisation for the operation of temporary storage facilities |
Article 148 of the Code |
Title IX |
|
|
Customs status of goods |
||||
|
6a |
Application and authorisation to establish regular shipping services |
Article 120 |
Title X |
|
|
6b |
Application and authorisation for the status of authorised issuer |
Article 128 |
Title XI |
|
|
Customs formalities |
||||
|
7a |
Application and authorisation to use simplified declaration |
Article 166(2) of the Code |
Title XII |
|
|
7b |
Application and authorisation for centralised clearance |
Article 179 of the Code |
Title XIII |
|
|
7c |
Application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure |
Article 182 of the Code |
Title XIV |
|
|
7d |
Application and authorisation for self-assessment |
Article 185 of the Code |
Title XV |
|
|
7e |
Application and authorisation for the status of authorised weigher of bananas |
Article 155 |
Title XVI |
|
|
Special procedures |
||||
|
8a |
Application and authorisation for the use of inward processing procedure |
Article 211(1)a) of the Code |
Title XVII |
|
|
8b |
Application and authorisation for the use of outward processing procedure |
Article 211(1)a) of the Code |
Title XVIII |
|
|
8c |
Application and authorisation for the use of end use procedure |
Article 211(1)a) of the Code |
||
|
8d |
Application and authorisation for the use of temporary admission procedure |
Article 211(1)a) of the Code |
||
|
8e |
Application and authorisation for the operation of storage facilities for customs warehousing of goods |
Article 211(1)b) of the Code |
Title XIX |
|
|
8f |
Application and authorisation for the use of temporary admission, end-use, inward processing or outward processing in situations where Article 163 applies |
Article 211(1)a) of the Code and Article 163 |
||
|
Transit |
||||
|
9a |
Application and authorisation for the status of authorised consignee for TIR operation |
Article 230 of the Code |
||
|
9b |
Application and authorisation for the status of authorised consignor for Union transit |
Article 233(4)a) of the Code |
Title XX |
|
|
9c |
Application and authorisation for the status of authorised consignee for Union transit |
Article 233(4)b) of the Code |
||
|
9d |
Application and authorisation to use of seals of a special type |
Article 233(4)c) of the Code |
Title XXI |
|
|
9e |
Application and authorisation to use transit declaration with a reduced dataset |
Article 233(4)d) of the Code |
||
|
9f |
Application and authorisation for the use of an electronic transport document as customs declaration |
Article 233(4)e) of the Code |
— |
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Symbols in the cells
|
Symbol |
Symbol description |
|
A |
Mandatory: data required by every Member State. |
|
B |
Optional for the Member States: data that Member States may decide to waive. |
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C |
Optional for the applicant: data which the applicant may decide to supply but which cannot be demanded by the Member States. |
Data groups
|
Group |
Title of the group |
|
Group 1 |
Application/Decision information |
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Group 2 |
References of supporting documents, certificates and authorisations |
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Group 3 |
Parties |
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Group 4 |
Dates, times, periods and places |
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Group 5 |
Identification of goods |
|
Group 6 |
Conditions and terms |
|
Group 7 |
Activities and procedures |
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Group 8 |
Others |
Markings
|
Type of the marking |
Description of the marking |
|
[*] |
This data element is used only for the application concerned. |
|
[+] |
This data element is used only for the decision concerned. |
Data requirement table
|
D.E. order Nr |
D.E. name |
1a |
1b |
2 |
3 |
4a |
4b |
4c |
5 |
6a |
6b |
7a |
7b |
7c |
7d |
7e |
8a |
8b |
8c |
8d |
8e |
8f |
9a |
9b |
9c |
9d |
9e |
9f |
||
|
Group 1 — Application/Decision information |
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|
1/1 |
Application/Decision code type |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
|
A |
A |
A |
A |
A |
A |
||
|
1/2 |
Signature/authentication |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
|
A |
A |
A |
A |
A |
A |
||
|
1/3 |
Type of application |
|
|
A [*] |
A [*] |
A [*] |
A [*] |
|
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
|
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
||
|
1/4 |
Geographical validity –Union |
|
|
|
|
A |
A |
|
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
|
A |
A |
A |
A |
|
A |
||
|
1/5 |
Geographical validity – Common transit countries |
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A [1] |
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A |
||
|
1/6 |
Decision reference number |
A [+] |
A [+] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
|
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
A [2] |
||
|
1/7 |
Decision taking customs authority |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
|
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
||
|
Group 2 — References of supporting documents, certificates and authorisations |
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|
2/1 |
Other applications and decisions relating to binding information held |
A [*] |
A |
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|
2/2 |
Decisions relating to binding information issued to other Holders |
A [*] |
A |
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|
2/3 |
Legal or administrative procedures pending or handed down |
A [*] |
A [*] |
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|
2/4 |
Attached documents |
A [*] |
A [*] |
A [*] |
A |
A |
A |
A [3] |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
|
A |
A |
A |
A |
A |
A |
||
|
2/5 |
Identification number of the storage facility |
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A [+] |
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A [+] |
|
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||
|
Group 3 — Parties |
||||||||||||||||||||||||||||||
|
3/1 |
Applicant/Holder of the authorisation or decision |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
|
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
||
|
3/2 |
Applicant/Holder of the authorisation or decision identification |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
|
A |
A |
A |
A |
A |
A |
||
|
3/3 |
Representative |
A [*] [4] |
A [*] [4] |
|
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
|
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
A [4] |
||
|
3/4 |
Representative identification |
A [*] |
A [*] |
|
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
|
A |
A |
A |
A |
A |
A |
||
|
3/5 |
Name and contact details of the person responsible for customs matters |
|
|
A [*] |
A [*] [5] |
A [*] [5] |
|
|
|
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
|
A [*] [5] |
|
|
|
|
|
|
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
||
|
3/6 |
Contact person responsible for the application |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
C [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
|
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
||
|
3/7 |
Person in charge of the applicant company or exercising control over its management |
|
|
A [*] |
A [*] [5] |
A [*] [5] |
|
|
|
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
|
A [*] [5] |
|
|
|
|
|
|
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
||
|
3/8 |
Owner of the goods |
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A |
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A [6] |
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|
Group 4 —Dates, times, periods and places |
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|
4/1 |
Place |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
|
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
A [7] |
||
|
4/2 |
Date |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
A |
|
A |
A |
A |
A |
A |
A |
||
|
4/3 |
Place where main accounts for customs purposes are held or accessible |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
|
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
|
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] |
A [*] [5] [8] |
|
|
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|
A [*] [5] |
A [*] [5] |
A [*] [5] |
||
|
4/4 |
Place where records are kept |
|
|
|
A [*] |
A [*] |
A [*] |
|
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] [9] |
A [*] |
A [*] [9] |
A [*] |
A [*] [8] |
|
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
||
|
4/5 |
First place of use or processing |
|
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A [*] [10] |
|
A [*] [10] |
A [*] [10] |
|
A [*] [10] |
|
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||
|
4/6 |
[Requested] Start date of the decision |
A [+] |
A [+] |
A [+] |
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
|
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
C [*]A [+] |
C [*]A[+] |
C [*]A[+] |
C [*]A [+] |
C [*]A[+] |
|
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
C [*] A [+] |
||
|
4/7 |
Date of expiry of the decision |
A [+] |
A [+] |
|
A |
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A [+] |
A [+] |
A [+] |
A [+] |
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|
4/8 |
Location of goods |
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A [*] [11] |
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A |
A |
A |
A |
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A |
A |
A |
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||
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4/9 |
Place(s) of processing or use |
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A |
A |
A |
A |
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A |
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||
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4/10 |
Customs office(s) of placement |
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A |
A |
A |
A |
A |
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4/11 |
Customs office(s) of discharge |
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A |
A |
A |
A |
A |
A |
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4/12 |
Customs office of guarantee |
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A [+] |
A |
|
A |
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A |
A [12] |
A |
A |
A |
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4/13 |
Supervising customs office |
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A [+] |
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A [+] |
A [+] |
A [+] |
A [+] |
|
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
|
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||
|
4/14 |
Customs office(s) of destination |
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C [*] A [+] |
|
C [*] A [+] |
|
|
A |
||
|
4/15 |
Customs office(s) of departure |
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C [*] A [+] |
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A |
||
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4/16 |
Time-limit |
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A [+] |
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A [+] |
A [+] [13] |
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A [+] |
A [+] |
A [+] |
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||
|
4/17 |
Period for discharge |
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A |
A |
A |
A |
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A |
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||
|
4/18 |
Bill of discharge |
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A [+] [14] |
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A [+] |
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A [+] [15] |
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||
|
Group 5 — Identification of goods |
||||||||||||||||||||||||||||||
|
5/1 |
Commodity code |
C [*] A [+] |
A |
|
A |
|
|
A [*] |
|
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|
|
A |
A |
A |
|
A |
A |
A |
A |
C [*] |
|
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||
|
5/2 |
Description of goods |
A |
A |
|
A |
|
B |
A [*] |
A |
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A |
A |
A |
A |
|
A |
A |
A |
A |
A |
|
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||
|
5/3 |
Goods quantity |
A [+] |
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A [*] |
|
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A |
|
A |
|
A |
A |
A |
A |
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||
|
5/4 |
Goods value |
|
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B |
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A |
A |
A |
A |
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||
|
5/5 |
Rate of yield |
|
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A |
A |
A |
|
|
A [16] |
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||
|
5/6 |
Equivalent goods |
|
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|
|
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A |
A |
A |
A |
A |
|
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||
|
5/7 |
Processed products |
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A |
A |
A |
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|
A [17] |
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||
|
5/8 |
Identification of goods |
|
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|
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|
|
|
|
|
|
A |
A |
A |
A |
A |
A |
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||
|
5/9 |
Excluded categories or movement of goods |
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A [+] |
A [+] |
A [+] |
|
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||
|
Group 6 — Conditions and terms |
||||||||||||||||||||||||||||||
|
6/1 |
Prohibitions and restrictions |
|
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|
|
|
|
|
|
|
|
A [*] |
A |
A |
A |
|
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||
|
6/2 |
Economic conditions |
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A |
A |
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|
A [17] |
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||
|
6/3 |
General remarks |
A [+] |
A [+] |
A [+] |
A [+] |
|
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
|
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
A [+] |
||
|
Group 7 — Activities and procedures |
||||||||||||||||||||||||||||||
|
7/1 |
Type of transaction |
A [*] |
A |
|
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||
|
7/2 |
Type of customs procedures |
|
|
|
|
A |
A |
|
|
|
|
A |
A |
A |
A |
|
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||
|
7/3 |
Type of declaration |
|
|
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|
A |
|
A |
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||
|
7/4 |
Number of operations |
|
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|
|
A [*] |
A [*] |
A [*] |
A [*] |
|
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|
|
|
|
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
||
|
7/5 |
Details of planned activities |
|
|
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|
A |
|
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|
A |
A |
A |
A |
A |
A |
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Group 8 — Others |
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8/1 |
Type of main accounts for customs purposes |
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A [*] |
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A [*] |
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A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
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A [*] |
A [*] |
A [*] |
A [*] |
A [*] [8] |
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A [*] |
A [*] |
A [*] |
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8/2 |
Type of records |
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A [*] |
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A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
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A [*] |
A [*] |
A [*] |
A [*] |
A [*] [8] |
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A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
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8/3 |
Access to data |
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A |
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A |
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8/4 |
Samples etc. |
A [*] |
A |
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8/5 |
Additional information |
C [*] |
C [*] |
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C [*] |
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C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
C [*] |
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8/6 |
Guarantee |
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A |
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A |
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A [18] |
A [12] |
A |
A |
A |
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8/7 |
Guarantee amount |
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A |
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A [18] |
A [12] |
A |
A |
A |
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8/8 |
Transfer of rights and obligations |
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A |
A |
A |
A |
A |
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8/9 |
Keywords |
A [+] |
A [+] |
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8/10 |
Details about the storage facilities |
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A |
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A |
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8/11 |
Storage of Union goods |
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A |
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A |
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8/12 |
Consent for publication in the list of authorisation holders |
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A [*] |
A [*] |
A [*] |
A [*] |
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A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
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A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
A [*] |
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8/13 |
Calculation of the amount of the import duty in accordance with Article 86(3) of the Code |
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A |
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A [19] |
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Notes
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Note number |
Note description |
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[1] |
This data element shall be completed only in cases where the authorisation to provide a comprehensive guarantee will be used for the placing of goods under the Union transit procedure. |
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[2] |
This data element shall be used in the application only in case of an application for the amendment, renewal or revocation of the decision. |
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[3] |
Without prejudice to any specific provisions adopted under the common agricultural policy, an application relating to goods in respect of which an import or export licence was produced when the relevant customs declaration was lodged, shall be supported by certification by the authorities responsible for issuing such licence attesting that the necessary steps have been taken to cancel its effects. The above certification shall not be required, where:
The above provisions shall also apply in the case of re-exportation, placing of goods in a customs warehouse or free zone, or destruction of the goods. |
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[4] |
This information is mandatory only in the cases where the EORI number of the person is not required. Where the EORI number is provided, the name and address should not be provided, unless a paper-based application or decision is used. |
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[5] |
This information shall not be provided if the applicant is an authorised economic operator. |
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[6] |
This information shall only be provided if the application relates to the use of temporary admission, and the information is required under the customs law. |
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[7] |
This information shall only be used in case of a paper-based application. |
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[8] |
If it is intended to use a public customs warehouse type II, this data element shall not be used. |
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[9] |
This information shall not be required in case Article 162 applies. |
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[10] |
This information shall only be provided, if Article 162 applies. |
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[11] |
This information may not be provided in the cases where the Union customs legislation waives the obligation to present the goods. |
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[12] |
In case of an application for the use of the outward processing procedure, this data element shall not be used, unless prior importation of replacement products or processed products is applied for. |
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[13] |
This information shall only be provided in the decision, in case the holder of the authorisation is not exempted from the obligation to present the goods. |
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[14] |
This information shall only be used in case of an authorisation for the use of inward processing IM/EX. |
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[15] |
This information shall only be used in case of an authorisation relating to the use of inward processing IM/EX, inward processing EX/IM without the use of INF or end-use. |
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[16] |
This information shall only be provided in case the application relates to the use of inward or outward processing or end-use, and the end-use involves processing of goods. |
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[17] |
This information shall only be used in case the application relates to the use of inward or outward processing. |
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[18] |
In case of an application for the use of the inward processing EX/IM procedure, this data element shall not be used, unless export duties are applicable. |
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[19] |
This information shall only be used in case the application relates to the use of inward processing. |
CHAPTER 2
Notes relating to data requirements
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
Group 1 — Application/Decision information
1/1. Application/Decision code type
All relevant table columns used:
Application:
Using the relevant codes, indicate which authorisation or decision is applied for.
Decision:
Using the relevant codes, indicate the type of authorisation or decision.
1/2. Signature/authentication
All relevant table columns used:
Application:
Paper-based applications shall be signed by the person who lodges the application. The signatory should add his capacity.
Applications made by using an electronic data processing technique shall be authenticated by the person who lodges the application (applicant or representative).
In case the application is submitted by using the EU harmonised trader interface defined by the Commission and the Member States in agreement with each other, the application shall be considered as authenticated.
Decision:
Signature of the paper-based decisions or authentication otherwise of the decisions made by using an electronic data processing technique by the person who takes the decision on granting the authorisation, on binding information or on the repayment or remission of the import or export duty.
Table column 1a:
If the applicant has a reference, it may be inserted here.
Table column 2:
The signatory should always be the person who represents the applicant as a whole.
1/3. Type of application
All relevant table columns used:
Using the relevant code, indicate the type of application. In case of an application for amendment or, if applicable renewed authorisation, also indicate the appropriate decision number in D.E. 1/6 Decision reference number.
1/4. Geographical validity — Union
All relevant table columns used:
By way of derogation from Article 26 of the Code, indicate where the effect of the decision is limited to one or several Member States, mentioning explicitly the Member State(s) concerned.
1/5. Geographical validity — Common transit countries
All relevant table columns used:
Indicate the common transit countries where the authorisation may be used.
1/6. Decision reference number
All relevant table columns used:
Unique reference attributed by the competent customs authority to the decision.
1/7. Decision taking customs authority
All relevant table columns used:
Identification number or name and address of the customs authority which takes the decision.
Table column 1b:
Identification number or signature and name of the Member State’s customs authority that issued the decision.
Table column 2:
Authentication and name of the Member State’s customs administration. The name of the Member State’s customs administration can be mentioned on a regional level, if the customs administration organisational structure requires it.
Group 2 — References of supporting documents, certificates and authorisations
2/1. Other applications and decisions relating to binding information held
Table column 1a:
Indicate (yes/no), whether the applicant has applied for or received a BTI decision for identical or similar goods in the Union to those described under D.E. 5/2 Description of goods in this Title and D.E. II/3 Commercial denomination and additional information in Title II. If yes, the following information should also be completed:
Country of application: country where the application was submitted
Place of application: place where the application was submitted
Date of application: the date on which the competent customs authority referred to in Article 22(1) 3rd subparagraph of the Code has received the application.
BTI decision reference number: reference number of the BTI decision which the applicant has already received. This part is mandatory if the applicant has received BTI decisions following his application.
Start date of the decision: The date on which the BTI decision validity starts.
Commodity Code: the nomenclature code indicated on the BTI decision.
Table column 1b:
Indicate whether the applicant has applied for or received a BOI and/or a BTI decision for goods or materials identical or similar to those referred to under D.E. 5/1 Commodity code and D.E. 5/2. Description of goods in this Title or D.E. III/3 in Title III; by providing the relevant details. If yes, the reference number of the BOI and/or BTI decision concerned shall also be provided.
2/2. Decisions related to binding information issued to other Holders
Table column 1a:
Indicate whether or not the applicant is aware of BTI decisions issued to other holders for identical or similar goods to those described under D.E. 5/2 Description of goods in this Title and D.E. II/3 Commercial denomination and additional information in Title II. Information concerning existing BTI decisions can be consulted at the public EBTI database that is accessible on the internet.
If yes, the following additional elements are optional:
BTI decision reference number: reference number of the BTI decision of which the applicant is aware
Start date of the decision: The date on which the BTI decision validity starts.
Commodity Code: the nomenclature code indicated on the BTI decision.
Table column 1b:
Indicate whether, to the knowledge of the applicant, a BOI and/or a BTI decision for identical or similar goods has already been applied for or issued in the Union.
If yes, the following additional elements are optional:
BOI and/or BTI decision reference number: reference number of the BOI and/or BTI decision of which the applicant is aware
Start date of the decision: The date on which the BOI and/or BTI decision validity starts.
Commodity Code: the nomenclature code indicated on the BOI and/or BTI decision.
2/3. Legal or administrative procedures pending or handed down
Table column 1a:
Indicate whether or not the applicant is aware of any legal or administrative procedures concerning tariff classification pending within the Union, or a court ruling on tariff classification already handed down within the Union, relating to the goods described under D.E. 5/2. Description of goods and D.E. II/3 Commercial denomination and additional information in Title II. If yes, the following additional elements are optional:
Enter the name and address of the court, the reference number of the case pending and/or the judgement, and any other relevant information.
Table column 1b:
Indicate whether, to the knowledge of the applicant, the goods described in D.E. 5/1. Commodity code and D.E. 5/2. Description of the goods in this Title, or in D.E. III/3 Conditions enabling the determination of origin in Title III are the subject to any legal or administrative proceedings concerning origin pending within the Union or a court ruling on origin already handed down within the Union.
Enter the name and address of the court, the reference number of the case pending and/or the judgement, and any other relevant information.
2/4. Attached documents
All relevant table columns used:
Provide information on the type and, if applicable, the identification number and/or the date of issue of the document(s) attached to the application or the decision. Indicate also the total number of the documents attached.
If the document contains the continuation of the information provided elsewhere in the application or decision, indicate a reference to the data element concerned.
2/5. Identification number of the storage facility
All relevant table columns used:
If applicable, enter any identification number allocated by the decision-taking customs authority to the storage facility.
Group 3 — Parties
3/1. Applicant/Holder of the authorisation or decision
All relevant table columns used:
Application:
The applicant is the person who applies to the customs authorities for a decision.
Enter the name and address of the person concerned.
Decision:
The holder of the decision is the person to whom the decision is issued.
The holder of the authorisation is the person to whom the authorisation is issued.
3/2. Applicant/Holder of the authorisation or decision identification
All relevant table columns used:
Application:
The applicant is the person who applies to the customs authorities for a decision.
Enter the Economic Operators Registration and Identification number (EORI number), of the person concerned, as provided for in Article 1(18).
In case of an application made by using an electronic data processing technique, the EORI number of the applicant shall always be provided.
Decision:
The holder of the decision is the person to whom the decision is issued.
The holder of the authorisation is the person to whom the authorisation is issued.
3/3. Representative
All relevant table columns used:
If the applicant indicated in D.E. 3/1 Applicant/Holder of the authorisation or decision or D.E. 3/2 Applicant/Holder of the authorisation or decision identification is represented, provide relevant information about the representative.
If requested by the decision-taking customs authority in accordance with Article 19(2) of the Code, provide a copy of a relevant contract, power of attorney or any other document which provides evidence of the empowerment for the status of customs representative.
3/4. Representative identification
All relevant table columns used:
If the applicant indicated in D.E. 3/1 Applicant/Holder of the authorisation or decision or D.E. 3/2 Applicant/Holder of the authorisation or decision identification is represented, enter the EORI number of representative.
If requested by the decision-taking customs authority in accordance with Article 19(2) of the Code, provide a copy of a relevant contract, power of attorney or any other document which provides evidence of the empowerment for the status of customs representative.
3/5. Name and contact details of the person responsible for customs matters
All relevant table columns used:
Contact information, including the fax number, if applicable, of the person concerned, which can be used for further contact and communication concerning customs matters.
3/6. Contact person responsible for the application
All relevant table columns used:
The contact person shall be responsible for keeping contact with customs as regards the application.
This information shall only be provided, if different from the person responsible for customs matters as provided in D.E. 3/5 Name and contact details of the person responsible for customs matters.
Enter the contact person’s name and any of the following: telephone number, e-mail address (preferably of a functional mailbox) and, if applicable, the fax number.
3/7. Person in charge of the applicant company or exercising control over its management
All relevant table columns used:
For the purposes of Article 39(a) of the Code, enter the name(s) and full details of the person(s) concerned according to the legal establishment/form of the applicant company, in particular: director/manager of the company, board directors and board members, if any. Details should include: full name and address, date of birth and National Identification Number.
3/8. Owner of the goods
All relevant table columns used:
Where applicable under the relevant Article, enter the name and address of the non-Union owner of the goods to be placed under the temporary admission, as described in D.E. 5/1. Commodity code and D.E. 5/2. Description of goods.
Group 4 — Dates, times, periods and places
4/1. Place
All relevant table columns used:
Application:
Place at which the application was signed or otherwise authenticated.
Decision:
Place at which the authorisation or decision relating to binding origin information or on the remission or repayment of import or export duty was taken.
4/2. Date
All relevant table columns used:
Application:
Date on which the applicant has signed or otherwise authenticated the application.
Decision:
The date on which the authorisation or decision relating to binding information or on the repayment or remission of import or export duty was taken.
4/3. Place where main accounts for customs purposes are held or accessible
All relevant table columns used:
Main accounts for customs purposes as referred to in Article 22(1) 3rd subparagraph of the Code are those accounts which are to be considered by customs authorities as the main accounts for customs purposes allowing the customs authorities to supervise and monitor all activities which are covered by the authorisation concerned. The applicant’s existing commercial, tax or other accounting material may be accepted as main accounts for customs purposes, if they facilitate audit-based controls.
Enter the full address of the location, including the Member State where the main accounts are intended to be held or are intended to be accessible. The UN/LOCODE may replace the address, if it provides an unambiguous identification of the location concerned.
Table column 1a and 1b:
In case of binding information, information must be given only where the country is different from the data provided for the identification of the applicant.
4/4. Place where records are kept
All relevant table columns used:
Enter full address of the location(s) including the Member State(s) where the applicant’s records are kept or intended to be kept. The UN/LOCODE may replace the address, if it provides an unambiguous identification of the location concerned.
This information is necessary to identify the location of the records pertaining to the goods located under the address provided for in D.E. 4/8. Location of goods.
4/5. First place of use or processing
All relevant table columns used:
Using the relevant code, enter the address of the place concerned.
4/6. [Requested] Start date of the decision
Table column 1a and 1b:
The date on which the validity of the decision relating to binding information starts.
Table column 2:
Indicate the day, the month and the year, in accordance with Article 29.
Table column 3; 4a; 5; 6a; 6b; 7a to 7e, 8a to 8e and 9a to 9f:
Application:
The applicant may request that the validity of the authorisation starts on a specific day. This date however shall take into account the deadlines specified in Article 22(2) and (3) of the Code and the requested date cannot be earlier than the date indicated in Article 22(4) of the Code.
Decision:
The date on which the authorisation takes effect.
Table column 4b:
Application:
The applicant may request that the validity of the authorisation starts on a specific day. This date however shall take into account the deadlines specified in Article 22(2) and (3) of the Code and cannot be earlier than the date indicated in Article 22(4) of the Code.
Decision:
The start date of the first operational period fixed by the authority for the purposes of the calculation of the deferred time limit for payment.
4/7. Date of expiry of the decision
All relevant table columns used:
The date on which the validity of the authorisation or decision relating to binding information ends.
4/8. Location of the goods
Table column 4c:
Enter the name and address of the location concerned, including the postal code, if applicable. In case the application is submitted by using an electronic data processing technique, the relevant code may replace the address, if it provides an unambiguous identification of the location concerned.
Table column 7e:
Using the relevant code, enter the identifier of the location where the weighing of the bananas takes place.
Table columns 7b to 7d:
Using the relevant code, enter the identifier of the location where the goods may be located when placed under a customs procedure.
Table column 9a:
Using the relevant code, enter the identifier of the place(s) where goods will be received under the TIR operation.
Table column 9b:
Using the relevant code, enter the identifier of the place(s) where the goods will be placed under the Union transit procedure.
Table column 9c:
Using the relevant code, enter the identifier of the place(s) where goods will be received under Union transit procedure.
4/9. Place(s) of processing or use
All relevant table columns used:
Using the relevant code, indicate the address of the place(s) concerned.
4/10. Customs office(s) of placement
All relevant table columns used:
Indicate the suggested customs office(s) as provided for in Article 1(16).
4/11. Customs office(s) of discharge
All relevant table columns used:
Indicate the suggested customs office(s).
4/12. Customs office of guarantee
All relevant table columns used:
Indicate the customs office concerned.
4/13. Supervising customs office
All relevant table columns used:
Indicate the competent customs office as provided for in Article 1(35).
4/14. Customs office(s) of destination
Table columns 9a and 9c:
Indicate the customs office(s) of destination responsible for the place where the goods are received by the authorised consignee.
Table column 9f:
Indicate the customs office(s) of destination competent for the airport(s)/port(s) of destination.
4/15. Customs office(s) of departure
Table column 9b:
Indicate the customs office(s) of departure responsible for the place where the goods will be placed under the Union transit procedure.
Table column 9f:
Indicate the customs office(s) of departure competent for the airport(s)/port(s) of departure.
4/16. Time-limit
Table column 6b:
Indicate the time limit in minutes by which the customs office can carry out controls before the departure of the goods.
Table column 7b:
Indicate the time-limit in minutes by which the customs office of presentation shall inform the supervising customs office of its intention to perform a control before the goods are deemed to be released.
Table column 7c:
Indicate the time-limit in minutes by which the customs office can indicate its intention to perform a control before the goods are deemed to be released.
Table columns 9a and 9c:
Indicate the time limit in minutes by which the authorised consignee shall receive the unloading permission.
Table columns 9b:
Indicate the time limit in minutes available to the customs office of departure after the lodging of the transit declaration by the authorised consignor within which this authority may carry out any necessary controls before the release and the departure of the goods.
4/17. Period for discharge
All relevant table columns used:
Enter the estimated period expressed in months needed for the operations to be carried out or use within the special customs procedure applied for.
Indicate whether the automatic extension of the period for discharge pursuant to Article 174(2) is applicable.
Table column 8a:
The decision taking customs authority may specify in the authorisation that the period of discharge ends on the last day of the subsequent month/quarter/semester following the month/quarter/semester in the course of which the period of discharge has started.
4/18. Bill of discharge
All relevant table columns used:
Indicate, whether the use of the bill of discharge is necessary.
If yes, enter the deadline as provided for in Article 175(1), within which the holder of the authorisation shall supply the bill of discharge to the supervising customs office.
If applicable, specify the content of the bill of discharge, in accordance with Article 175(3).
Group 5 — Identification of goods
5/1. Commodity code
Table column 1a:
Application:
Indicate the customs nomenclature code under which the applicant expects the goods to be classified.
Decision:
The customs nomenclature code, under which the goods must be classified in the customs nomenclature.
Table column 1b:
Application:
The heading/subheading (customs nomenclature code) under which the goods are classified at a sufficient level of detail to enable to identify the rule for the determination of origin. Where the applicant for the BOI is the holder of a BTI for the same goods, indicate the 8-digit Combined Nomenclature code.
Decision:
The heading/subheading or 8-digit Combined Nomenclature code as indicated in the application.
Table column 3:
Enter the 8-digit Combined Nomenclature code of the goods.
Table column 4c:
Enter the 8-digit Combined Nomenclature code, the TARIC code and, if applicable, the TARIC additional code(s) and the national additional code(s) of the goods concerned.
Table columns 7c to 7d:
Enter at least the first 4 digits of the Combined Nomenclature code of the goods concerned.
Table columns 8a and 8b:
Indicate the first 4 digits of the Combined Nomenclature code of the goods to be placed under the inward or outward processing procedure.
The 8-digit Combined Nomenclature code must be given where:
equivalent goods or the standard exchange system are to be used,
goods are covered by Annex 71-02,
goods are not covered by Annex 71-02 and economic condition code 22 (de minimis rule) is used.
Table column 8c:
|
(1) |
If the application concerns goods to be placed under the special procedure other than those under (2) below, enter – where appropriate – the 8-digit Combined Nomenclature code (1st subdivision), the TARIC Code (2nd subdivision) and, if applicable, the TARIC additional code(s) (3rd subdivision). |
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(2) |
If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), the Combined Nomenclature codes are not required. |
Table column 8d:
Indicate the first 4 digits of the Combined Nomenclature code of the goods to be placed under the temporary admission procedure.
Table column 8e:
Indicate the first 4 digits of the Combined Nomenclature code of the goods to be placed under the customs warehousing procedure.
If the application covers a number of items of different goods, the data element may not be completed. In this case, describe the nature of goods to be stored in the storage facility concerned in D.E. 5/2. Description of goods.
Where equivalent goods are used under customs warehousing, the 8-digit Combined Nomenclature code must be given.
5/2. Description of goods
Table column 1a:
Application:
Detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature. This should also include details of the composition of the goods and any methods of examination used for its determination where the classification depends on it. Any details which the applicant considers to be confidential should be entered in D.E. II/3 Commercial denomination and additional information of Title II.
Decision:
Description of the goods in sufficient details to allow their recognition without any doubts and enabling to relate the goods described in the BTI decision easily to the goods presented for customs clearance. It should not contain any details which the applicant has marked as confidential in the BTI application.
Table column 1b:
Application:
Detailed description of the goods permitting their identification.
Decision:
Description of the goods in sufficient details to allow their recognition without any doubts and enabling to easily relate the goods described in the BOI decision to the goods presented.
Table column 3:
Indicate the trade description of the goods.
Table column 4c:
Indicate the usual trade description of the goods or their tariff description. The description must correspond to that used in the customs declaration referred to in D.E. VIII/1 Title for recovery.
State the number, kind, marks and identification numbers of packages. In the case of unpackaged goods, state the number of objects or indicate ‘in bulk’.
Table columns 7a to 7d and 8d:
Indicate the trade and/or technical description of the goods. The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application.
Table columns 8a and 8b:
Indicate the trade and/or technical description of the goods.
The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application. Where it is planned to use equivalent goods or the standard exchange system, give details about commercial quality and technical characteristics of the goods.
Table column 8c:
Indicate the trade and/or technical description of the goods. The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application.
If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), the applicant should state for instance: ‘Civil aircraft and parts thereof/special provisions, part B of the Combined Nomenclature’.
Table columns 5 and 8e:
Indicate at least whether the goods are agricultural and/or industrial goods.
5/3. Goods quantity
Table column 1a:
This data element shall only be used in cases where a period of extended use has been granted, indicating the quantity of the goods that may be cleared through customs under cover of that period of extended use, and its units. The units shall be expressed in supplementary units within the meaning of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).
Table column 4c:
Enter the net quantity of the goods expressed in supplementary units within the meaning of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).
Table columns 7b and 7d:
Enter the estimated quantity of the goods to be placed under a customs procedure using the given simplification, on a monthly basis.
Table columns 8a to 8d:
Enter the estimated total quantity of the goods intended to be placed under the special procedure during the period of validity of the authorisation.
If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), it is not necessary to give details about the quantity of the goods.
5/4. Goods value
Table column 4b:
Provide information about the estimated value of goods intended to be covered by the authorisation.
Table columns 8a; 8b and 8d:
Enter the estimated maximum value in Euro of the goods intended to be placed under the special procedure. The value may be indicated additionally in another currency than Euro.
Table column 8c:
Enter the estimated maximum value in Euro of the goods intended to be placed under the special procedure. The value may be indicated additionally in another currency than Euro.
5/5. Rate of yield
All relevant table columns used:
Indicate the estimated rate of yield or estimated average rate of yield, or where appropriate, the method of determining such rate.
5/6. Equivalent goods
All relevant table columns used:
Equivalent goods consist in Union goods which are stored, used or processed instead of the goods placed under a special procedure other than transit.
Application:
Where it is planned to use equivalent goods, state the 8-digit Combined Nomenclature code, the commercial quality and technical characteristics of equivalent goods to enable customs authorities to make the necessary comparison between equivalent goods and the goods they are replacing.
The relevant codes provided for D.E. 5/8. Identification of goods may be used to suggest supporting measures, which might be useful for this comparison.
Indicate whether the non-Union goods would be subject to anti-dumping, countervailing, safeguard duty or any additional duty resulting from a suspension of concessions, if they were declared for release for free circulation.
Authorisation:
Specify the measures to establish that the conditions for using the equivalent goods are met.
Table column 8a:
If the equivalent goods are at a more advanced stage of manufacture or are in a better condition than the Union goods (in case of repair), enter the relevant details.
5/7. Processed products
All relevant table columns used:
Enter details of all processed products resulting from the operations, indicating the main processed product and the secondary processed products which are by-products of the processing operation other than the main processed product, as appropriate.
Combined Nomenclature code and Description: notes in relation with D. E. 5/1. Commodity code and 5/2. Description of goods shall be applicable.
5/8. Identification of goods
All relevant table columns used:
Enter the intended measures of identification by using at least one of the relevant codes.
Table columns 8a; 8b and 8e:
This information is not to be completed in the case of customs warehousing, inward processing or outward processing with equivalent goods. D. E. 5/6. Equivalent goods shall be used instead.
This information shall not be provided in case of outward processing with standard exchange system. D.E. XVIII/2 Replacement products in Title XVIII shall be completed instead.
5/9. Excluded categories or movement of goods
All relevant table columns used:
Using the 6-digit Harmonised System nomenclature code, specify the goods excluded from the simplification.
Group 6 — Conditions and terms
6/1. Prohibitions and restrictions
All relevant table columns used:
Indication of any prohibitions and restrictions at national or Union level which are applicable for the goods and/or the procedure concerned in the Member State(s) of presentation.
Specify the competent authorities which are responsible for the controls or formalities to be carried out before the release of the goods.
6/2. Economic conditions
All relevant table columns used:
The inward or outward processing procedure can be used only where the essential interests of the Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions).
In most of the cases an examination of the economic conditions is not necessary. However, in certain cases such an examination must be carried out at Union level.
At least one of the relevant codes defined for economic conditions must be used for each Combined Nomenclature code which has been indicated in D.E. 5/1. Commodity code. The applicant can provide further details, in particular, where an examination of the economic conditions is required.
6/3. General remarks
All relevant table columns used:
General information on the obligations and/or formalities resulting from the authorisation.
Obligations stemming from the authorisation, with particular regard to the obligation to inform the decision taking authority of any change in the underlying facts and conditions as provided for in Article 23(2) of the Code.
The decision-taking customs authority shall specify the details related to the right of appeal in accordance with Article 44 of the Code.
Table column 4c:
Indicate the particulars of any requirements to which the goods remain subject pending implementation of the decision.
If applicable, the decision shall contain a notice informing the holder of the decision that he must give the original of the decision to the implementing customs office of his choice when presenting the goods.
Table columns 7a and 7c:
The authorisation shall specify that the obligation to lodge a supplementary declaration shall be waived in the cases described in Article 167(2) of the Code.
The obligation to lodge a supplementary declaration may be waived if the conditions laid down in Article 167(3) are met.
Table columns 8a and 8b:
Authorisations for the use of inward processing EX/IM or outward processing EX/IM which involve one or more than one Member State and authorisations for the use of inward processing IM/EX or outward processing IM/EX which involve more than one Member State shall include the obligations provided for in Article 176(1).
Authorisations for the use of inward processing IM/EX which involve one Member State shall include the obligation provided for in Article 175(5).
Specify whether the processed products or goods placed under the inward processing IM/EX procedure are deemed to be released for free circulation in accordance with Article 170(1).
Table columns 9a and 9c:
Specify whether any action is required before the authorised consignee may dispose of the goods received.
Indicate the operating and control measures which the authorised consignee has to comply with. If applicable, indicate any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of destination.
Table column 9b:
Specify that the authorised consignor shall lodge a transit declaration at the customs office of departure before the release of the goods.
Indicate the operating and control measures which the authorised consignor has to comply with. If applicable, indicate any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of departure.
Table column 9d:
Specify that the security related practices set out in Annex A of ISO 17712 apply for the use of seals of a special type:
Describe the details of proper control of and record-keeping concerning seals prior to their application and use.
Describe the actions to be taken, if any anomaly or tampering is observed.
Specify the treatment of seals after use.
The user of seals of a special type shall not re-order, re-use or duplicate the unique seal numbers or identifiers, unless authorised by the customs authority.
Table column 9f:
Indicate the operating and control measures which the holder of the authorisation has to comply with.
Group 7 — Activities and procedures
7/1. Type of transaction
All relevant table columns used:
Indicate (yes/no) whether the application relates to an import or export transaction by specifying the envisaged transaction the BTI or BOI decision is intended to be used for. The type of the special procedure should be specified.
7/2. Type of customs procedures
All relevant table columns used:
Indicate the relevant customs procedure(s) the applicant wishes to apply. If applicable, enter the reference number of the respective authorisation, if this cannot be derived from other information in the application. In case the respective authorisation is not yet granted, indicate the registration number of the application concerned.
7/3. Type of declarations
All relevant table columns used:
Indicate the type of the customs declaration (standard, simplified or entry in the declarant’s records) the applicant wishes to use.
For simplified declarations, indicate the reference number of the authorisation, if this cannot be derived from other information in the application. In case the authorisation for simplified declaration is not yet granted, indicate the registration number of the application concerned.
For entry into the records, indicate the reference number of the authorisation if this cannot be derived from other information in the application. In case the authorisation for entry into the records is not yet granted, indicate the registration number of the application concerned.
7/4. Number of operations (consignments)
Table column 4a:
Where the comprehensive guarantee will be used for covering existing customs debts or for placing goods under a special procedure, indicate the number of consignments relating to the recent 12-month period.
Table columns 6b; 7a, 7c and 7d:
Enter an estimation on how often per month the applicant will use the simplification.
Table column 7b:
Enter an estimation on how often per month and per Member State of presentation the applicant will use the simplification.
Table column 9a:
Provide an estimation on how often per month the applicant will receive goods under the TIR operation.
Table column 9b:
Provide an estimation on how often per month the applicant will send goods under the Union transit procedure.
Table column 9c:
Provide an estimation on how often per month the applicant will receive goods under Union transit procedure.
Table columns 9d to 9f:
Provide an estimation on how often per month the applicant will use the Union transit arrangements.
7/5. Details of planned activities
Table columns 8a; 8b; 8c; 8e and 8f:
Describe the nature of the planned activities or use (e.g. details of the operations under a job-processing contract or kind of usual forms of handling under inward processing) to be carried out on the goods within the special procedure.
If the applicant wishes to carry out the processing of the goods under inward processing or end-use procedure in a customs warehouse, pursuant to Article 241 of the Code, he shall provide the relevant details.
Where appropriate, indicate name, address and function of other persons involved.
Usual forms of handling allows goods placed under customs warehousing or a processing procedure to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale. Where usual forms of handling are intended to be carried out under inward or outward processing a reference to the relevant point(s) of Annex 71-03 must be made.
Table column 7b:
Provide an overview of the business transactions/operations and movement of goods under centralised clearance.
Table column 8d:
Describe the nature of the planned use of the goods to be placed under the temporary admission procedure.
Indicate the relevant Article which should be applied in order to benefit from total relief from the import duty.
Where benefit from total relief from import duty is applied for in accordance with Articles 229 or 230, give the description and quantities of the goods to be produced.
Group 8 — Others
8/1. Type of main accounts
All relevant table columns used:
Specify the type of main accounts by giving details about the system intended to be used, including the software.
8/2. Type of records
All relevant table columns used:
Specify the type of records by giving details about the system intended to be used, including the software.
The records must enable the customs authorities to supervise the procedure concerned, in particular with regard to the identification of the goods placed under that procedure, their customs status and their movements.
8/3. Access to data
All relevant table columns used:
Specify the means how the particulars of the customs or transit declaration are available to the customs authorities.
8/4. Samples etc.
Table column 1a:
Indicate (yes/no) whether any samples, photographs, brochures or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, are attached as annexes.
If there is a sample, it should be indicated whether it has to be returned or not.
Table column 1b:
Indicate any samples, photographs, brochures or other documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials.
8/5. Additional information
All relevant table columns used:
Enter any additional information, if deemed helpful.
8/6. Guarantee
All relevant table columns used:
Indicate whether a guarantee is required for the authorisation concerned. If yes, enter the Guarantee Reference Number of the guarantee provided in relation with the authorisation concerned.
8/7. Guarantee amount
All relevant table columns used:
Introduce the amount of the individual guarantee or, in the case of the comprehensive guarantee, the amount equivalent to the part of the reference amount allocated to the specific authorisation for temporary storage or special procedure.
8/8. Transfer of rights and obligations
All relevant table columns used:
Application:
Where an authorisation for transfer of rights and obligations between holders of the procedure in accordance with Article 218 of the Code is applied for, provide information about the transferee and the suggested transfer formalities. Such request may also be submitted to the competent customs authority at a later stage, once the application was accepted and the authorisation for a special procedure was granted.
Authorisation:
Specify the conditions under which the transfer of rights and obligations can be carried out. If the request for the transfer of rights and obligations is rejected, specify the grounds for rejection.
8/9. Keywords
All relevant table columns used:
Indication of the relevant keywords, by which the customs authorities in the issuing Member State have indexed the decision relating to binding information. This indexation (by adding keywords) facilitates the identification of the relevant decisions relating to binding information issued by customs authorities in other Member States.
8/10. Details about the storage facilities
All relevant table columns used:
Provide information about the premises or any other location for temporary storage or customs warehousing which is intended to be used as storage facilities.
This information may include details about the physical characteristics of the facilities, the equipment used for the storage activities and, in case of specially equipped storage facilities, other information necessary to verify the compliance with Articles 117(b) and 202 respectively.
8/11. Storage of Union goods
All relevant table columns used:
Indicate (‘yes/no’) whether it is planned to store Union goods in a customs warehouse or temporary storage facility.
A request for storage of Union goods may also be submitted to the decision-taking customs authority at a later stage once the application was accepted and the authorisation for the operation of storage facilities was granted.
Table column 8e:
Authorisation:
If it is intended to store Union goods in a storage facility for customs warehousing, and the conditions provided for in Article 177 apply, specify the rules for the accounting segregation.
8/12. Consent for publication in the list of authorisation holders
All relevant table columns used:
Indicate (yes/no) whether the applicant agrees to disclose in the public list of authorisation holders the following details of the authorisation he/she is applying for:
Holder of the authorisation
Type of authorisation
Date of effect or, if applicable, period of validity
Member State of the decision taking customs authority
Competent/supervising customs office
8/13. Calculation of the amount of the import duty in accordance with Article 86(3) of the Code
All relevant table columns used:
Application:
Indicate (‘yes/no’) whether the applicant wishes to calculate the import duty in accordance with Article 86(3) of the Code.
If the answer is ‘no’, Article 85 of the Code must be applied, which means, that the calculation of the amount of import duty is made on the basis of the tariff classification, customs value, quantity, nature and origin of the goods at the time at which the customs debt in respect of them incurred.
Decisions:
In case the holder of the authorisation wishes to calculate the import duty in accordance with Article 86(3) of the Code, the authorisation for inward processing shall provide for that the relevant processed products may not be imported directly or indirectly by the holder of the authorisation and released for free circulation within a period of one year after their re-export. However, the processed products may be imported directly or indirectly by the holder of the authorisation and released for free circulation within a period of one year after their re-export if the amount of import duty is determined in accordance with Article 86(3) of the Code.
TITLE II
Application and decision relating to binding tariff information
CHAPTER 1
Specific data requirements for the application and the decision relating to binding tariff information
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
II/1. |
Reissue of a BTI decision |
A [*] |
|
II/2. |
Customs nomenclature |
A [*] |
|
II/3. |
Commercial denomination and additional information |
C [*]A [+] |
|
II/4. |
Justification of the classification of the goods |
A [+] |
|
II/5. |
Material provided by the applicant on the basis of which the BTI decision has been issued |
A [+] |
|
II/6. |
Images |
B |
|
II/7. |
Date of application |
A [+] |
|
II/8. |
End date of extended use |
A [+] |
|
II/9. |
Invalidation reason |
A [+] |
|
II/10 |
Registration number of the application |
A [+] |
The status and the markings indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the decision relating to Binding Tariff Information
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
II/1. Reissue of a BTI decision
Indicate (yes/no), whether the application concerns the reissue of a BTI decision. If yes, provide the relevant details.
II/2. Customs nomenclature
Indicate in which nomenclature the goods are to be classified, by inserting ‘x’ in one box only.
The nomenclatures listed are the following:
|
— |
the Combined Nomenclature (CN), which determines the tariff classification of goods in the Union at 8-digit level, |
|
— |
TARIC, which consists of an additional 9th and 10th digits which reflect tariff and non-tariff measures in the Union, such as tariff suspensions, tariff quotas, anti-dumping duties, etc., and may consist also of TARIC additional codes and national additional codes from the 11th digit onwards, |
|
— |
the refund nomenclature, which refers to the agricultural product nomenclature for export refunds. |
If the nomenclature is not one of those listed, specify the nomenclature concerned.
II/3. Commercial denomination and additional information
Application:
Indicate any particulars which the applicant wishes to be treated as confidential, including the trademark and model number of the goods.
In certain cases, including those where samples are provided, the administration concerned may take photographs (e.g. of the samples provided) or ask a laboratory for analysis. The applicant should state clearly, if such photographs, analysis results etc. as a whole or partially are to be treated as confidential. Any such information, not designed as confidential, will be published on the public EBTI database and will be accessible on the internet.
Decision:
This data field shall contain all the particulars which the applicant has marked as confidential in the BTI application as well as any information added by the customs authorities in the issuing Member State which these authorities consider to be confidential.
II/4. Justification of the classification of the goods
Indication of the relevant provisions of the acts or measures on the basis of which the goods have been classified in the customs nomenclature indicated under data element 5/1 Commodity code in Title I.
II/5. Material provided by the applicant on the basis of which the BTI decision has been issued
Indication, whether the BTI decision has been issued on the basis of a description, brochures, photographs, samples or other documents provided by the applicant.
II/6. Images
Where appropriate, any image(s) related to the goods being classified.
II/7. Date of application
Date on which the competent customs authority referred to in Article 22(1) 3rd subparagraph of the Code has received the application.
II/8. End date of extended use
Only in cases where a period of extended use has been granted, indicate the end date of the period of time for which the BTI decision may still be used.
II/9. Invalidation reason
Only in cases where the BTI decision is invalidated before the normal end of its validity, indicate the invalidation reason by entering the relevant code.
II/10. Registration number of the application
Unique reference of the accepted application, assigned by the competent customs authority.
TITLE III
Application and decision relating to binding origin information
CHAPTER 1
Specific data requirements for the application and the decision relating to binding origin information
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
III/1. |
Legal basis |
A [*] |
|
III/2. |
Composition of the goods |
A |
|
III/3. |
Information enabling the determination of origin |
A [*] |
|
III/4. |
Indicate which data should be treated as confidential |
A |
|
III/5. |
Country of origin and legal framework |
A [+] |
|
III/6. |
Justification of the assessment of the origin |
A [+] |
|
III/7. |
Ex-works price |
A |
|
III/8. |
Materials used, country of origin, Combined Nomenclature code and value |
A [+] |
|
III/9. |
Description of the processing required in order to obtain origin |
A [+] |
|
III/10. |
Language |
A [+] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the decision relating to binding origin information
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
III/1. Legal basis
Indicate the applicable legal basis, for the purposes of Articles 59 and 64 of the Code.
III/2. Composition of the goods
Indicate the composition of the goods and any methods of examination used to determine this and their ex-works price, as necessary.
III/3. Information enabling the determination of origin
Provide information enabling the origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions related to the determination of origin to be met. In particular, the exact rule of origin applied and the origin envisaged for the goods shall be mentioned.
III/4. Indicate which data should be treated as confidential
Application:
The applicant can indicate any particulars which are to be treated as confidential.
Any information, not indicated as confidential in the application, can be made accessible on the internet once the decision is issued.
Decision:
The particulars which the applicant has indicated as confidential in the BOI application, as well as any information added by the customs authorities in the issuing Member State which these authorities consider to be confidential should be marked as such in the decision.
Any information, not indicated as confidential in the decision, can be made accessible on the internet.
III/5. Country of origin and legal framework
The country of origin as determined by the customs authority for the goods for which the decision is issued and an indication of the legal framework (non-preferential/preferential; reference to the agreement, convention, decision, regulation; other).
In case the preferential origin cannot be determined for the goods concerned, the term ‘non-originating’ and an indication of the legal framework should be mentioned in the BOI decision.
III/6. Justification of the assessment of the origin
Justification of the assessment of the origin by the customs authority (goods wholly obtained, last substantial transformation, sufficient working or processing, cumulation of origin, other).
III/7. Ex-works price
If required for the determination of the origin, it is a mandatory data element.
III/8. Materials used, country of origin, Combined Nomenclature code and value
If required for the determination of the origin, it is a mandatory data element.
III/9. Description of the processing required in order to obtain origin
If required for the determination of the origin, it is a mandatory data element.
III/10. Language
Indication of the language in which the BOI is issued.
TITLE IV
Application and authorisation for the status of authorised economic operator
CHAPTER 1
Specific data requirements for the application and the authorisation for the status of authorised economic operator
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
IV/1. |
Legal status of applicant |
A [*] |
|
IV/2. |
Date of establishment |
A [*] |
|
IV/3. |
Role(s) of the applicant in the international supply chain |
A [*] |
|
IV/4. |
Member States where customs related activities are carried out |
A [*] |
|
IV/5. |
Border crossing information |
A [*] |
|
IV/6. |
Simplifications and facilitations already granted, security and/or safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation bodies, or AEO-equivalent certificates issued in third countries |
A [*] |
|
IV/7. |
Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security. |
A [*] |
|
IV/8. |
Permanent Business Establishment (PBE) |
A |
|
IV/9. |
Office(s) where customs documentation is kept and accessible |
A [*] |
|
IV/10. |
Place where general logistical management activities are conducted |
A [*] |
|
IV/11. |
Business activities |
A [*] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the status of authorised economic operator
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
IV/1. Legal status of applicant
The legal status as mentioned in the document of establishment.
IV/2. Date of establishment
With numbers – the day, month and year of establishment.
IV/3. Role(s) of the applicant in the international supply chain
Using the relevant code, indicate the applicant’s role in the supply chain.
IV/4. Member States where customs related activities are carried out
Enter the relevant country code(s). In case the applicant operates a storage facility or has other premises in another Member State, enter the address(es) and the type(s) of the facility(-ies) as well.
IV/5. Border crossing information
Enter the reference number(s) of customs office(s) regularly used for border crossing. In case the applicant is a customs representative, provide the reference number(s) of the customs office(s) regularly used by this customs representative for border crossing.
IV/6. Simplifications and facilitations already granted, security and/or safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation bodies, or AEO-equivalent certificates issued in third countries
In case of simplifications already granted, indicate the type of simplification, the relevant customs procedure, and the authorisation number. In case of facilitations already granted, indicate the type of facilitation and the number of the certificate. In the case of approvals as regulated agent or known consignor, indicate the approval granted: regulated agent or known consignor and indicate the number of the approval. In case the applicant is the holder of an AEO-equivalent certificate issued in a third country, indicate the number of that certificate and the issuing country.
IV/7. Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security
Indicate (yes/no) whether the applicant is willing to agree to exchange the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security.
If the answer is yes, the applicant shall also provide information on the transliterated name and address of the company.
IV/8. Permanent Business Establishment (PBE)
In case the application is submitted in accordance with Article 26(2), the PBE(s)’s full names and VAT identification number should be provided.
IV/9. Office(s) where customs documentation is kept and accessible
Enter full address of the relevant office(s). In case there is another office responsible for providing all customs related documentation different from the one where it is kept, enter its full address as well.
IV/10. Place where general logistical management activities are conducted
This data element shall only be used, where the competent customs authority may not be determined according to the third subparagraph of Article 22(1) of the Code. In such cases, enter full address of the relevant place.
IV/11. Business activities
Enter information on the business activity of the applicant.
TITLE V
Application and authorisation for the simplification of the determination of amounts being part of the customs value of goods
CHAPTER 1
Specific data requirements for the application and the authorisation for the simplification of the determination of amounts being part of the customs value of goods
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
V/1. |
Subject and nature of the simplification |
A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the simplification of the determination of amounts being part of the customs value of goods
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
V/1. Subject and nature of the simplification
Indicate on which elements to be added to or deducted from the customs value pursuant to Articles 71 and 72 of the Code or which elements forming part of the price actually paid or payable pursuant to Article 70(2) of the Code the simplification applies (e.g. Assists, Royalties, transport costs, etc.) followed by a reference to the calculation method used for the determination of the respective amounts.
TITLE VI
Application and authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver
CHAPTER 1
Specific data requirements for the application and the authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
VI/1. |
Amount of duty and other charges |
A [*] |
|
VI/2. |
Average period between the placing of goods under the procedure and the discharge of the procedure |
A [*] |
|
VI/3. |
Level of guarantee |
A |
|
VI/4. |
Form of the guarantee |
C [*] |
|
VI/5. |
Reference amount |
A |
|
VI/6. |
Time-limit for payment |
A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
VI/1. Amount of duty and other charges
Indicate the highest amount of duty and other charges applicable on any single consignment, relating to the recent 12-month period. If such information is not available, indicate the likely highest amount of duty and other charges applicable on any single consignment in the next 12-month-period.
VI/2. Average period between the placing of goods under the procedure and the discharge of the procedure
Indicate the average period between the placing of goods under the procedure and the discharge of the procedure, relating to the recent 12-month period. This information shall only be provided where the comprehensive guarantee will be used for placing goods under a special procedure.
VI/3. Level of guarantee
Indicate whether the level of the guarantee which is to cover the existing customs debts and, where applicable, other charges is 100 % or 30 % of the relevant part of the reference amount and/or whether the level of the guarantee which is to cover the potential customs debts and, where applicable, other charges is 100 %, 50 %, 30 % or 0 % of the relevant part of the reference amount.
The authorising customs authority may provide comments, if applicable.
VI/4. Form of the guarantee
Indicate which form the guarantee will take.
In case the guarantee is provided in form of an undertaking, indicate the full name and address details of the guarantor.
Where the guarantee is valid in more than one Member State, indicate the full name and address of the representatives of the guarantor in the other Member State.
VI/5. Reference amount
Application:
Provide information on the reference amount covering all operations, declarations or procedures of the applicant, pursuant to Article 89(5) of the Code.
Authorisation:
Enter the reference amount covering all operations, declarations or procedures of the holder of the authorisation, pursuant to Article 89(5) of the Code.
If the reference amount established by the decision-taking customs authority is different than the one indicated in the application, justify the reasons for the difference.
VI/6. Time-limit for payment
Where the comprehensive guarantee is provided to cover the import or export duty payable in case of release for free circulation or end-use, indicate, whether the guarantee will cover:
Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code
Deferred payment
TITLE VII
Application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation
CHAPTER 1
Specific data requirements for the application and the authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
VII/1. |
Type of deferment of payment |
A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
VII/1. Type of deferment of payment
Indicate the way how the applicant wishes to apply the deferment of payment of the duty payable.
Article 110(b) of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days
Article 110(c) of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1).
TITLE VIII
Application and decision for the repayment or remission of the amounts of import or export duty
CHAPTER 1
Specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
VIII/1. |
Title for recovery |
A |
|
VIII/2. |
Customs office where the customs debt was notified |
A |
|
VIII/3. |
Customs office responsible for the place where the goods are located |
A |
|
VIII/4. |
Comments of the customs office responsible for the place where the goods are located |
A [+] |
|
VIII/5 |
Customs procedure (request for prior completion of formalities) |
A |
|
VIII/6. |
Customs value |
A |
|
VIII/7. |
Amount of import or export duty to be repaid or remitted of |
A |
|
VIII/8. |
Type of import or export duty |
A |
|
VIII/9. |
Legal basis |
A |
|
VIII/10 |
Use or destination of goods |
A [+] |
|
VIII/11 |
Time-limit for completion of formalities |
A [+] |
|
VIII/12 |
Statement of the decision-taking customs authority |
A [+] |
|
VIII/13 |
Description of the grounds for repayment or remission |
A |
|
VIII/14 |
Bank and account details |
A [*] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
VIII/1. Title for recovery
Enter the MRN of the customs declaration or reference to any other document which gave rise to notification of the import or export duty, the repayment or remission of which is requested.
VIII/2. Customs office where the customs debt was notified
Enter the identifier of the customs office where the import or export duty to which the application refers, was notified.
In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.
VIII/3. Customs office responsible for the place where the goods are located
This information shall only be provided if it is different than the customs office indicated in D.E. VIII/2 Customs office where the customs debt was notified.
Enter the identifier of the customs office concerned.
In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.
VIII/4. Comments of the customs office responsible for the place where the goods are located
This data element shall be completed in cases, where repayment or remission is subject to destruction, abandonment to the State, or placement under a special procedure or the export procedure of an article, but the corresponding formalities are completed only for one or more parts or components of that article.
In this case, enter the quantity, nature and value of the goods which are to remain in the customs territory of the Union.
Where the goods are for delivery to a charity, enter the name and full address, including postal code, if any, of the entity concerned.
VIII/5. Customs procedure (request for prior completion of formalities)
Except in the cases referred to in Article 116(1) 1st subparagraph (a), enter the relevant code of the customs procedure under which the applicant wishes to place the goods.
Where the customs procedure is subject to an authorisation, enter the identifier of the authorisation concerned.
Indicate, if prior completion of formalities is requested.
VIII/6. Customs value
Indicate the customs value of the goods.
VIII/7. Amount of import or export duty to be repaid or remitted
Using the relevant code for the national currency, enter the amount of the import or export duty to be repaid or remitted.
VIII/8. Type of import or export duty
Using the relevant codes, enter the type of the import or export duty to be repaid or remitted.
VIII/9. Legal basis
Using the relevant code, enter the legal basis of the application for the repayment or remission of the import or export duty.
VIII/10. Use or destination of goods
Enter information on the use to which the goods may be put or the destination to which they may be sent, depending on the possibilities available in the particular case under the Code and where appropriate on the basis of a specific authorization by the decision-taking customs authority.
VIII/11. Time-limit for completion of formalities
Indicate in days the time-limit for completion of the formalities to which repayment or remission of the import or export duty is subject.
VIII/12. Statement of the decision-taking customs authority
If applicable, the decision taking customs authority shall indicate that the import or export duty will not be repaid or remitted until the implementing customs office has informed the decision-taking customs authority that the formalities to which repayment or remission is subject have been completed.
VIII/13. Description of the grounds for repayment or remission
Application:
Detailed description of the justification that forms the basis of the request for remission or repayment of the import or export duty.
This data element needs to be completed in all cases where the information cannot be derived from elsewhere in the application.
Decision:
Where the grounds for the repayment or remission of the import or export duty are different for the decision from those of the application, detailed description of the justification that forms the basis of the decision.
VIII/14. Bank and account details
If applicable, enter the bank-account details where the import or export duty shall be repaid or remitted.
TITLE IX
Application and authorisation for the operation of temporary storage facilities
CHAPTER 1
Specific data requirements for the application and the authorisation for the operation of temporary storage facilities
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
IX/1 |
Movement of goods |
A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the operation of temporary storage facilities
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
IX/1. Movement of goods
Indicate the legal basis for the movement of the goods.
Indicate the address of the destination temporary storage facility or facilities.
If the movement of goods is planned to take place pursuant to Article 148(5)(c) of the Code, enter the EORI number of the holder of the authorisation to operate the destination temporary storage facility or facilities.
TITLE X
Application and authorisation of regular shipping service
CHAPTER 1
Specific data requirements for the application and the authorisation of regular shipping service
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
X/1 |
Member State(s) concerned by the regular shipping service |
A |
|
X/2 |
Name of vessels |
C[*] |
|
X/3 |
Ports of call |
C[*] |
|
X/4 |
Undertaking |
A [*] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation of regular shipping service
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
X/1. Member State(s) concerned by the regular shipping service
Indicate the involved and the potentially involved Member State(s) concerned.
X/2. Name of vessels
Enter the relevant information on the vessels assigned to the regular shipping service.
X/3. Ports of call
Enter the reference to the customs offices responsible for the ports of call of the vessels assigned or foreseen to be assigned to the regular shipping service.
X/4. Undertaking
Indicate (yes/no) whether the applicant undertakes:
|
— |
to communicate to the decision-taking customs authority the information referred to in Article 121(1), and |
|
— |
that on the routes of the regular shipping services, no calls will be made at any port in a territory outside the customs territory of the Union or at any free zone in a Union port, and that no transhipments of goods will be made at sea. |
TITLE XI
Application and authorisation for the status of authorised issuer
CHAPTER 1
Specific data requirements for the application and the authorisation for the status of authorised issuer
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
XI/1 |
Customs office(s) responsible for the registration of the proof of the customs status of Union goods |
A [+] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the status of authorised issuer
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XI/1. Customs office(s) responsible for the registration of the proof of the customs status of Union goods
Indicate the customs office(s) to which the authorised issuer shall transmit the proof of the customs status of Union goods for the purpose of its registration.
TITLE XII
Application and authorisation to use simplified declaration
CHAPTER 1
Specific data requirements for the application and the authorisation to use simplified declaration
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
XII/1. |
Time-limit for the submission of a supplementary declaration |
A [+] |
|
XII/2. |
Subcontractor |
A [1][2] |
|
XII/3. |
Subcontractor identification |
A [2] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1
Notes
|
Note number |
Note description |
|
[1] |
This information is mandatory only in the cases where the EORI number of the subcontractor is not available. Where the EORI number is provided, the name and address should not be provided. |
|
[2] |
This information may only be used for export procedures when the customs declaration will be lodged by the subcontractor. |
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation to use simplified declaration
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XII/1. Time-limit for the submission of a supplementary declaration
If applicable, the authorising customs authority shall determine the respective time-limit expressed in days.
XII/2. Subcontractor
If applicable, enter the name and address of the subcontractor.
XII/3. Subcontractor identification
Enter the EORI number of the person concerned.
TITLE XIII
Application and authorisation for centralised clearance
CHAPTER 1
Specific data requirements for the application and the authorisation for centralised clearance
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
XIII/1 |
Companies involved in the authorisation in other Member States |
A [1] |
|
XIII/2 |
Companies involved in the authorisation in other Member States identification |
A |
|
XIII/3 |
Customs office(s) of presentation |
A |
|
XIII/4 |
Identification of the VAT, excise and statistical authorities |
C [*] A [+] |
|
XIII/5 |
Method of VAT payment |
A[+] |
|
XIII/6 |
Tax representative |
A [1] |
|
XIII/7 |
Tax representative identification |
A |
|
XIII/8 |
Tax representative status code |
A |
|
XIII/9 |
Person responsible for the excise formalities |
A [1] |
|
XIII/10 |
Person responsible for the excise formalities identification |
A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
Notes
|
Note number |
Note description |
|
[1] |
This information is mandatory only in the cases, where the EORI number of the person concerned is not available. If the EORI number is provided, the name and address should not be provided. |
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for centralised clearance
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XIII/1. Companies involved in the authorisation in other Member States
If applicable, enter the name and address of the companies concerned.
XIII/2. Companies involved in the authorisation in other Member States identification
If applicable, enter the EORI number of the companies concerned.
XIII/3. Customs office(s) of presentation
Indicate the customs office(s) concerned.
XIII/4. Identification of the VAT, excise and statistical authorities
Enter the name and address of the VAT, excise and statistical authorities in the Member States involved in the authorisation and indicated under D.E. 1/4 Geographical validity –Union.
XIII/5. Method of VAT payment
The participating Member States’ shall specify their respective requirements regarding the submission of the import VAT data, indicating the applicable method for the payment of VAT.
XIII/6. Tax representative
Enter the name and address of the tax representative of the applicant in the Member State of presentation.
XIII/7. Tax representative identification
Enter the VAT number of the tax representative of the applicant in the Member State of presentation. If no tax representative is appointed, the VAT number of the applicant shall be provided.
XIII/8. Tax representative status code
Indicate whether the applicant will act on his own behalf in fiscal matters or will appoint a tax representative in the Member State of presentation.
XIII/9. Person responsible for excise formalities
Enter the name and address of the person liable for the payment or submission of guarantee of excise duties.
XIII/10. Person responsible for excise formalities identification
Enter the EORI number of the person concerned, if this person has a valid EORI number and it is available to the applicant.
TITLE XIV
Application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure
CHAPTER 1
Specific data requirements for the application and the authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
XIV/1. |
Waiver of the presentation notification |
A |
|
XIV/2. |
Waiver of pre-departure declaration |
A |
|
XIV/3. |
Customs office responsible for the place where the goods are available for controls |
C [*]A [+] |
|
XIV/4. |
Deadline for submitting the particulars of the complete customs declaration |
A [+] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XIV/1. Waiver of the presentation notification
Application:
Indicate (yes/no) whether the trader wishes to benefit from a notification waiver of the availability of the goods for customs controls. If yes, specify the reasons.
Decision:
In case the authorisation does not provide for the notification waiver, the authorising customs authority shall determine the time limit between the receipt of the notification and the release of the goods.
XIV/2. Waiver of pre-departure declaration
In case the application concerns export procedure or re-export, justify that the conditions described in Article 263(2) of the Code are met.
XIV/3. Customs office responsible for the place where the goods are available for controls
Enter the identifier of the customs office concerned.
XIV/4. Deadline for submitting the particulars of a complete customs declaration
The decision-taking customs authority shall provide for the deadline in the authorisation, within which the holder of the authorisation shall send the particulars of the complete customs declaration to the supervising customs office.
The deadline shall be expressed in days.
TITLE XV
Application and authorisation for self-assessment
CHAPTER 1
Specific data requirements for the application and the authorisation for self-assessment
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
XV/1. |
Identification of formalities and controls to be delegated to the economic operator |
A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for self-assessment
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XV/1. Identification of formalities and controls to be delegated to the economic operator
Indicate the conditions under which the controlling of the compliance with prohibitions and restrictions, as specified in D.E. 6/1 Prohibitions and restrictions may be carried out by the holder of the authorisations.
TITLE XVI
Application and authorisation for the status of authorised weigher of bananas
CHAPTER 1
Specific data requirements for the application and the authorisation for the status of authorised weigher of bananas
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
XVI/1. |
Economic activity |
A |
|
XVI/2. |
Weighing equipment |
A |
|
XVI/3. |
Additional guarantees |
A |
|
XVI/4. |
Advanced notification to customs authorities |
A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the status of authorised weigher of bananas
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XVI/1. Economic activity
Indicate the economic activity related to the trade of fresh bananas.
XVI/2. Weighing equipment
Provide the description of the weighing equipment.
XVI/3. Additional guarantees
Appropriate proof as recognised in accordance with the national law that:
|
— |
only machines that are properly calibrated and conform to the relevant technical standards ensuring precise establishment of the net weight of bananas, |
|
— |
weighing of bananas is performed only by authorised weighers at places supervised by the customs authorities, |
|
— |
the net weight of bananas, the origin and packaging of bananas as well as the time of weighing and the place of unloading are immediately reflected in the banana weighing certificate upon weighing, |
|
— |
bananas have been weighed in accordance with the procedure set out in Annex 61-03, |
|
— |
the results of weighing are immediately put in the weighing certificate as required by the customs legislation of the Union. |
XVI/4. Advanced notification to customs authorities
Provide the type of notification and copy of a notification.
TITLE XVII
Application and authorisation for the use of inward processing procedure
CHAPTER 1
Specific data requirements for the application and the authorisation for the use of the inward processing procedure
Data requirements table
|
Order No |
D.E. name |
Status |
|
XVII/1 |
Prior exportation (IP EX/IM) |
A |
|
XVII/2 |
Release for free circulation by use of bill of discharge |
A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the use of inward processing procedure
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XVII/1. Prior exportation
Indicate (‘yes/no’) whether it is planned to export processed products obtained from equivalent goods before the import of the goods they are replacing (IP EX/IM). If yes, indicate the suggested period expressed in months within which the non-Union goods should be declared for inward processing taking account of the time required for procurement of the goods and their transport to the Union.
XVII/2. Release for free circulation by use of bill of discharge
Indicate (‘yes/no’) whether the processed products or goods placed under the inward processing IM/EX procedure are deemed to have been released for free circulation if they have not been placed under a subsequent customs procedure or re-exported on expiry of the period for discharge, and the customs declaration for release for free circulation shall be deemed to have been lodged and accepted and release granted on the date of expiry of the period for discharge.
TITLE XVIII
Application and authorisation for the use of outward processing procedure
CHAPTER 1
Specific data requirements for the application and the authorisation for the use of the outward processing procedure
Data requirements table
|
Order No |
D.E. name |
Status |
|
XVIII/1 |
Standard exchange system |
A |
|
XVIII/2 |
Replacement products |
A |
|
XVIII/3 |
Prior import of replacement products |
A |
|
XVIII/4 |
Prior import of processed products (OP IM/EX), |
A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements’ for the application and the authorisation for the use of outward processing procedure
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XVIII/1. Standard exchange system
Application:
In case of repair of goods, an imported product (replacement product) may replace a processed product (so-called standard exchange system).
Indicate (‘yes/no’) whether it is intended to use the standard exchange system. If yes, enter the relevant code(s).
Authorisation:
Specify the measures to establish that the conditions for the standard exchange system are met.
XVIII/2. Replacement products
Where it is planned to use the standard exchange system (only possible in case of repair), state the 8-digit Combined Nomenclature code, commercial quality and technical characteristics of the replacement products to enable the customs authorities to make the necessary comparison between temporary export goods and the replacement products. For this comparison, use at least one of the relevant codes provided for in relation with D.E. 5/8 Identification of goods.
XVIII/3. Prior import of replacement products
Indicate (‘yes/no’) whether it is planned to import replacement products prior to the export of the defective products. If yes, indicate the period in months within which the Union goods should be declared for outward processing.
XVIII/4. Prior import of processed products (OP IM/EX)
Indicate (‘yes/no’) whether it is planned to import processed products obtained from equivalent goods prior to the placement of Union goods under outward processing. If yes, indicate the period in months within which the Union goods should be declared for outward processing taking account of the time required for procurement of the Union goods and their transport of the office of export.
TITLE XIX
Application and authorisation for the operation of storage facilities for the customs warehousing of goods
CHAPTER 1
Specific data requirements for the application and the authorisation for the operation of storage facilities for the customs warehousing of goods
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
XIX/1 |
Temporary removal |
A |
|
XIX/2 |
Loss rate |
A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the operation of storage facilities for the customs warehousing of goods
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XIX/1. Temporary removal
Application:
Indicate (‘yes/no’) whether it is planned to remove temporarily goods placed under the customs warehousing procedure from the customs warehouse. Provide all the necessary details deemed relevant for the temporary removal of goods.
A request for temporary removal may also be submitted to the decision-taking customs authority at a later stage once the application was accepted and the authorisation for the operation of storage facilities was granted.
Authorisation:
Specify the conditions under which the removal of the goods placed under the customs warehousing procedure can be carried out. If the request is rejected, specify the grounds for rejection.
XIX/2. Loss rate
Give details, where appropriate, of loss rate(s).
TITLE XX
Application and authorisation for the status of authorised consignor for Union transit
CHAPTER 1
Specific data requirements for the application and the authorisation for the status of authorised consignor for Union transit
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
XX/1 |
Identification measures |
A [+] |
|
XX/2 |
Comprehensive guarantee |
A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the status of authorised consignor for Union transit
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XX/1. Identification measures
Details of the identification measures to be applied by the authorised consignor. Where the authorised consignor has been granted an authorisation for use of seals of a special type in accordance with Article 233(4)(c) of the Code , the decision-taking customs authority may prescribe the use of such seals as the identification measure. The reference number of the decision for use of seals of special type shall be indicated.
XX/2. Comprehensive guarantee
Indicate the reference number of the decision for the provision of a comprehensive guarantee or a guarantee waiver. In case the respective authorisation is not yet granted, indicate the registration number of the application concerned.
TITLE XXI
Application and authorisation to use of seals of a special type
CHAPTER 1
Specific data requirements for the application and the authorisation to use of seals of a special type
Data requirements table
|
D.E. order No |
D.E. name |
Status |
|
XXI/1. |
Type of seal |
A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation to use of seals of a special type
Introduction
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
XXI/1. Type of seal
Application:
Enter all the details on the seal (e.g. model, manufacturer, proof of certification by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers’ Mechanical Seals’).
Decision:
Confirmation by the decision taking customs authority that the seal meets the essential characteristics and complies with the required technical specifications and that the use of the seals of a special type is documented, i.e. that an audit trail is established and has been approved by the competent authorities.
(1) No specific data required
ANNEX B
COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS
TITLE I
Data requirements
CHAPTER 1
Introductory notes to the data requirements table
|
(1) |
The declaration messages contain a number of data elements only some of which will be used, depending on the customs procedure(s) in question. |
|
(2) |
The data elements which may be provided for each procedure are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table. The provisions that apply to all situations where the data element concerned is requested are included in the heading ‘All relevant data requirements table columns used’. In addition, the provisions that apply to specific table columns are included in specific sections that refer precisely to those columns. Both sets of provisions need to be combined to reflect the situation of each table column. |
|
(3) |
The ‘A’, ‘B’ or ‘C’ symbols listed in Chapter 2, section 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it. For example, the supplementary units (status ‘A’) will only be collected where required by the TARIC. |
|
(4) |
The ‘A’, ‘B’ or ‘C’ symbols defined in Chapter 2, section 3 may be complemented by conditions or clarifications listed in the footnotes attached to the data requirements table of Chapter 3, section 1 below. |
|
(5) |
If the Member State of acceptance of the customs declaration allows, a Customs declaration (columns series B and H) or a simplified declaration (columns series C and I) can include items of goods which are subject to different procedure codes, providing that these procedure codes all use the same dataset as defined in chapter 3, section 1 and belong to the same column of the matrix as defined in Chapter 2. However, this possibility shall not be used for customs declarations lodged in the context of centralised clearance pursuant to Article 179 of the Code. |
|
(6) |
Without affecting in any way the obligations to provide data according to this Annex and without prejudice to Article 15 of the Code, the content of the data provided to customs for a given requirement will be based on the information as it is known by the economic operator that provides it at the time it is provided to Customs. |
|
(7) |
The exit or entry summary declaration that must be lodged for goods leaving or entering the customs territory of the Union contains the information detailed in columns A1 and A2 and F1a to F5 of the data requirement table of Chapter 3, Section 1 below, for each of the situations or modes of transport concerned. |
|
(8) |
The use within this annex of the words entry and exit summary declarations refer respectively to the entry and exit summary declarations provided for under Articles 5(9) and 5(10) of the Code. |
|
(9) |
Columns A2, F3a and F3b of the data requirements Table of Chapter 3, Section 1 below cover the required data which is provided to Customs authorities primarily for safety and security risk-analysis purposes prior to departure, arrival or loading of express consignments. |
|
(10) |
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. |
|
(11) |
Where column F5 of the data requirements Table of Chapter 3, Section 1 below applies to road transport, it also covers cases of multimodal transport, unless otherwise provided in Title II. |
|
(12) |
The simplified declarations referred to in Article 166 contain the information detailed in columns C1 and I1. |
|
(13) |
The reduced list of data elements provided for procedures in columns C1 and I1 does not limit or influence the requirements set out for the procedures in the other columns of the data requirements table, notably in respect of the information to be provided in supplementary declarations. |
|
(14) |
The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code. |
|
(15) |
Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in this Annex. The Commission shall publish the list of those particulars. |
CHAPTER 2
Table legend
|
Columns |
Declarations/notifications/proof of the customs status of Union goods |
Legal basis |
|
Data element number |
Order number allocated to the data element concerned |
|
|
Data element name |
Name of the data element concerned |
|
|
Box No |
Reference given to the box that contains the data element concerned in paper-based customs declarations. References correspond to SAD boxes or, where they start with an ‘S’, to security-related elements in EAD, ESS, TSAD or SSD. |
|
|
A1 |
Exit summary declaration |
Articles 5(10) and 271 of the Code |
|
A2 |
Exit summary declaration — Express consignments |
Articles 5(10) and 271 of the Code |
|
A3 |
Re-export notification |
Articles 5(14) and 274 of the Code |
|
B1 |
Export declaration and re-export declaration |
Export declaration: Articles 5(12), 162 and 269 of the Code Re-export declaration: Articles 5(13) and 270 of the Code |
|
B2 |
Special procedure — processing — declaration for outward processing |
Articles 5(12), 162, 210 and 259 of the Code |
|
B3 |
Declaration for Customs warehousing of Union goods |
Articles 5(12), 162, 210 and 237(2) of the Code |
|
B4 |
Declaration for dispatch of goods in the context of trade with special fiscal territories |
Article 1(3) of the Code |
|
C1 |
Export Simplified declaration |
Articles 5(12) and 166 of the Code |
|
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 |
Articles 5(33), 171 and 182 of the Code |
|
D1 |
Special procedure — transit declaration |
Articles 5(12), 162, 210, 226 and 227 of the Code |
|
D2 |
Special procedure –Transit declaration with reduced dataset – (transport by rail, air and maritime transport) |
Articles 5(12), 162, 210 and 233(4)d) of the Code |
|
D3 |
Special procedure – Transit – Use of an electronic transport document as customs declaration – (transport by air and maritime transport) |
Articles 5(12), 162, 210 and 233(4)e) of the Code |
|
E1 |
Proof of the customs status of Union goods (T2L/T2LF) |
Articles 5(23) and 153(2) and 155 of the Code |
|
E2 |
Customs goods manifest |
Articles 5(23) and 153(2) and 155 of the Code |
|
F1a |
Entry summary declaration – Sea and inland waterways – Complete dataset |
Articles 5(9) and 127 of the Code |
|
F1b |
Entry summary declaration – Sea and inland waterways – Partial dataset lodged by the carrier |
Articles 5(9) and 127 of the Code |
|
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 |
Articles 5(9) and 127 of the Code |
|
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 |
Articles 5(9) and 127 of the Code |
|
F2a |
Entry summary declaration – Air cargo (general) – Complete dataset |
Articles 5(9) and 127 of the Code |
|
F2b |
Entry summary declaration – Air cargo (general) – Partial dataset lodged by the carrier |
Articles 5(9) and 127 of the Code |
|
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) |
Articles 5(9) and 127 of the Code |
|
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) |
Articles 5(9) and 127 of the Code |
|
F3a |
Entry summary declaration – Express consignments – Complete dataset |
Articles 5(9) and 127 of the Code |
|
F3b |
Entry summary declaration – Express consignments – Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph |
Articles 5(9) and 127 of the Code |
|
F4a |
Entry summary declaration – Postal consignments – Complete dataset |
Articles 5(9) and 127 of the Code |
|
F4b |
Entry summary declaration – Postal consignments – Partial dataset lodged by the carrier |
Articles 5(9) and 127 of the Code |
|
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) |
Articles 5(9) and 127 of the Code |
|
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) |
Articles 5(9) and 127 of the Code |
|
F5 |
Entry summary declaration – Road and rail |
Articles 5(9) and 127 of the Code |
|
G1 |
Diversion Notification |
Article 133 of the Code |
|
G2 |
Notification of arrival |
Article 133 of the Code |
|
G3 |
Presentation of goods to customs |
Articles 5(33) and 139 of the Code |
|
G4 |
Temporary storage declaration |
Articles 5(17) and 145 |
|
G5 |
Arrival notification in case of movement of goods under temporary storage |
Article 148(5)(b) and (c) |
|
H1 |
Declaration for release for free circulation and Special procedure — specific use — declaration for end-use |
Declaration for release for free circulation: Articles 5(12), 162 and 201 of the Code Declaration for end-use: Articles 5(12), 162, 210 and 254 of the Code |
|
H2 |
Special procedure — storage — declaration for customs warehousing |
Articles 5(12), 162, 210 and 240 of the Code |
|
H3 |
Special procedure — specific use — declaration for temporary admission |
Articles 5(12), 162, 210 and 250 of the Code |
|
H4 |
Special procedure — processing — declaration for inward processing |
Articles 5(12), 162, 210 and 256 of the Code |
|
H5 |
Declaration for the introduction of goods in the context of trade with special fiscal territories |
Article 1(3) of the Code |
|
H6 |
Customs declaration in postal traffic for release for free circulation |
Articles 5(12), 162 and 201 of the Code |
|
I1 |
Import Simplified declaration |
Articles 5(12) and 166 of the Code |
|
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 |
Articles 5(33), 171 and 182 of the Code |
|
Group |
Title of the group |
|
Group 1 |
Message information (including procedure codes) |
|
Group 2 |
References of messages, documents, certificates, authorisations |
|
Group 3 |
Parties |
|
Group 4 |
Valuation information/Taxes |
|
Group 5 |
Dates/Times/Periods/Places/Countries/Regions |
|
Group 6 |
Goods identification |
|
Group 7 |
Transport information (modes, means and equipment) |
|
Group 8 |
Other data elements (statistical data, guarantees, tariff related data) |
|
Symbol |
Symbol description |
|
A |
Mandatory: data required by every Member State. |
|
B |
Optional for the Member States: data that Member States may decide to waive. |
|
C |
Optional for economic operators: data which economic operators may decide to supply but which cannot be demanded by the Member States. |
|
X |
Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned. |
|
Y |
Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared item of goods. |
Any combination of the symbols ‘X’ and ‘Y’ means that the given data element can be provided by the declarant at any of the levels concerned.
CHAPTER 3
(The footnotes to this table are included just after the table)
Group 1 – Message information (including procedure codes)
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A |
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B |
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C |
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D |
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E |
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F |
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G |
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H |
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I |
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D.E No |
D.E. name |
Box No |
1 |
2 |
3 |
1 |
2 |
3 |
4 |
1 |
2 |
1 |
2 |
3 |
1 |
2 |
1a |
1b |
1c |
1d |
2a |
2b |
2c |
2d |
3a |
3b |
4a |
4b |
4c |
4d |
5 |
1 |
2 |
3 |
4 |
5 |
1 |
2 |
3 |
4 |
5 |
6 |
1 |
2 |
|
1/1 |
Declaration type |
1/1 |
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A Y |
A Y |
A Y |
A Y |
A Y |
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A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
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1/2 |
Additional Declaration type |
1/2 |
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A Y |
A Y |
A Y |
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A Y |
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A Y |
A Y |
A Y |
A Y |
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A Y |
A Y |
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1/3 |
Transit Declaration/Proof of customs status type |
1/3 |
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A XY |
A XY |
A XY |
A XY |
A XY |
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1/4 |
Forms |
3 |
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B [1] [2] Y |
B [1] [2] Y |
|
B [1] [2] Y |
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1/5 |
Loading lists |
4 |
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B [1] Y |
B [1] Y |
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B [1] Y |
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1/6 |
Goods item number |
32 |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A [3] X |
A [2] X |
A [2] X |
|
A [2] X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
|
A X |
|
A X |
A X |
A X |
A X |
A X |
|
|
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A [3] X |
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1/7 |
Specific circumstance indicator |
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A [4] Y |
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A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
A [4] Y |
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1/8 |
Signature/Authentication |
54 |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
|
1/9 |
Total number of items |
5 |
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B [1] Y |
B [1] Y |
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B [1] Y |
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1/10 |
Procedure |
37 (1) |
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A X |
A X |
A X |
A X |
A X |
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A X |
A X |
A X |
A X |
A X |
A X |
A X |
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1/11 |
Additional Procedure |
37 (2) |
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A X |
A X |
A X |
A X |
A [5] X |
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A X |
A X |
A X |
A X |
A X |
A X |
A [5] X |
|
Group 2 – References of messages, documents, certificates, authorisations
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A |
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B |
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C |
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D |
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E |
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F |
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G |
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H |
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I |
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D.E No |
D.E. name |
Box No |
1 |
2 |
3 |
1 |
2 |
3 |
4 |
1 |
2 |
1 |
2 |
3 |
1 |
2 |
1a |
1b |
1c |
1d |
2a |
2b |
2c |
2d |
3a |
3b |
4a |
4b |
4c |
4d |
5 |
1 |
2 |
3 |
4 |
5 |
1 |
2 |
3 |
4 |
5 |
6 |
1 |
2 |
|
2/1 |
Simplified declaration/Previous documents |
40 |
A XY |
A XY |
A XY |
A XY |
A XY |
A XY |
B XY |
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A XY |
A XY |
A XY |
A XY |
A XY |
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A [6] Y |
A [6] Y |
A Y |
A XY |
A XY |
A XY |
A XY |
A XY |
A XY |
A XY |
|
A [5] XY |
A XY |
|
2/2 |
Additional information |
44 |
A X |
A X |
A X |
A X |
A X |
A X |
B X |
A X |
|
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
|
A X |
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A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
|
|
2/3 |
Documents produced, certificates and authorisations, additional references. |
44 |
A [7] [8] X |
|
A [7] X |
A [7] X |
A [7] X |
A [7] X |
A [7] X |
A [7] [9] X |
|
A [7] X |
A [7] X |
A X |
A [7] X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A Y |
A X |
A X |
|
|
|
A [7] X |
A [7] X |
A [7] X |
A [7] X |
A [7] X |
A [7] X |
A [7] X |
A X |
A [7] [9] X |
|
|
2/4 |
Reference number/UCR |
7 |
A [10] XY |
|
|
C XY |
C XY |
C XY |
C XY |
C XY |
|
C XY |
C XY |
C XY |
|
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
|
C XY |
|
C XY |
C XY |
|
|
C XY |
|
|
|
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
|
|
2/5 |
LRN |
|
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
|
2/6 |
Deferred payment |
48 |
|
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B Y |
B Y |
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B Y |
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B Y |
B Y |
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2/7 |
Identification of warehouse |
49 |
|
|
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B [11] Y |
B [11] Y |
A Y |
B [11] Y |
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A Y |
A Y |
B [11] Y |
A Y |
B [11] Y |
B [11] Y |
B [11] Y |
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|
|
Group 3 – Parties
|
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|
|
A |
|
|
B |
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|
|
C |
|
D |
|
|
E |
|
F |
|
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G |
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H |
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I |
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D.E No |
D.E. name |
Box No |
1 |
2 |
3 |
1 |
2 |
3 |
4 |
1 |
2 |
1 |
2 |
3 |
1 |
2 |
1a |
1b |
1c |
1d |
2a |
2b |
2c |
2d |
3a |
3b |
4a |
4b |
4c |
4d |
5 |
1 |
2 |
3 |
4 |
5 |
1 |
2 |
3 |
4 |
5 |
6 |
1 |
2 |
|
3/1 |
Exporter |
2 |
|
|
|
A [12] Y |
A [12] Y |
C Y |
B Y |
A [12] Y |
|
B XY |
|
|
A [13] XY |
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B XY |
|
B XY |
B XY |
B XY |
B XY |
B XY |
|
|
3/2 |
Exporter identification no |
2 (no) |
|
|
|
A Y |
A Y |
A Y |
A Y |
A Y |
|
B XY |
|
|
A XY |
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B XY |
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B XY |
B XY |
B XY |
B XY |
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3/3 |
Consignor – Master level transport contract |
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A [12] Y |
A [12] Y |
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A [12] Y |
A [12] Y |
|
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A [12] Y |
|
A [12] Y |
A [12] Y |
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A [12] Y |
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3/4 |
Consignor identification no – Master level transport contract |
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A [14] Y |
A [14] Y |
|
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A [14] Y |
A [14] Y |
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A [14] Y |
|
A [14] Y |
A [14] Y |
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A [14] Y |
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3/5 |
Consignor – House level transport contract |
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A [12] Y |
|
A [12] Y |
|
A [12] Y |
|
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
|
A [12] Y |
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3/6 |
Consignor identification no – House level transport contract |
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A [14] Y |
|
A [14] Y |
|
A [14] Y |
|
A [14] Y |
A [14] Y |
A [14] Y |
A [14] Y |
A [14] Y |
|
A [14] Y |
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3/7 |
Consignor |
|
A [12] XY |
A [12] XY |
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3/8 |
Consignor identification no |
|
A [14] XY |
A [14] XY |
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3/9 |
Consignee |
8 |
A [12] XY |
A [12] XY |
|
B XY |
B XY |
B XY |
B XY |
B XY |
|
A [12] XY |
A [12] XY |
A [12] XY |
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3/10 |
Consignee identification no |
8 (no) |
A [14] XY |
A [14] XY |
|
B XY |
B XY |
B XY |
B XY |
B XY |
|
A XY |
A XY |
A XY |
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3/11 |
Consignee – Master level transport contract |
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A [12] Y |
A [12] Y |
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A [12] Y |
A [12] Y |
|
|
A [12] Y |
|
A [12] Y |
A [12] Y |
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A [12] Y |
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3/12 |
Consignee identification no – Master level transport contract |
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A [14] Y |
A [14] Y |
|
|
A [14] Y |
A [14] Y |
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|
A [14] Y |
|
A [14] Y |
A [14] Y |
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A [14] Y |
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3/13 |
Consignee – House level transport contract |
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A [12] Y |
|
A [12] Y |
|
A [12] Y |
|
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
|
A [12] Y |
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3/14 |
Consignee identification no – House level transport contract |
|
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A [14] Y |
|
A [14] Y |
|
A [14] Y |
|
A [14] Y |
C [14] Y |
A [14] Y |
C [14] Y |
A [14] Y |
|
A [14] Y |
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3/15 |
Importer |
8 |
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A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
|
|
3/16 |
Importer identification no |
8 (no) |
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A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
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3/17 |
Declarant |
14 |
|
|
|
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
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A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
|
|
3/18 |
Declarant identification no |
14 (no) |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
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A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
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A Y |
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A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
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|
3/19 |
Representative |
14 |
|
|
|
A [12] Y |
A [12] Y |
A [12] Y |
B Y |
A [12] Y |
|
A [13] Y |
A [13] Y |
A [13] Y |
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A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
A [12] Y |
|
|
3/20 |
Representative identification no |
14 (no) |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
|
|
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
|
3/21 |
Representative status code |
14 |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
|
|
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
|
3/22 |
Holder of the transit procedure |
50 |
|
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A [13] Y |
A [13] Y |
A [13] Y |
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3/23 |
Holder of the transit procedure identification no |
50 |
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A Y |
A Y |
A Y |
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3/24 |
Seller |
2 |
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A [12] [15] XY |
|
C [12] [15] XY |
A [12] [15] XY |
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|
A [12] [15] XY |
|
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|
A [12] XY |
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3/25 |
Seller identification no |
2 (no) |
|
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A [15] XY |
|
C [15] XY |
A [15] XY |
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|
A [15] XY |
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A XY |
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3/26 |
Buyer |
8 |
|
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|
A [12] [15] XY |
|
C [12] [15] XY |
A [12] [15] XY |
|
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|
A [12] [15] XY |
|
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|
A [12] XY |
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3/27 |
Buyer identification no |
8 (no) |
|
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A [15] XY |
|
C [15] XY |
A [15] XY |
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A [15] XY |
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A XY |
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3/28 |
Person notifying the arrival identification no |
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A Y |
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3/29 |
Person notifying the diversion identification no |
|
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A Y |
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3/30 |
Person presenting the goods to customs identification no |
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A Y |
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3/31 |
Carrier |
|
A [12] Y |
A [12] Y |
A [12] Y |
|
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|
A [12] Y |
|
A [12] Y |
|
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A [12] Y |
|
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3/32 |
Carrier identification no |
|
A Y |
A Y |
A Y |
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A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
|
A Y |
|
A Y |
A Y |
|
|
A Y |
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3/33 |
Notify party – Master level transport contract |
|
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|
A [12] XY |
A [12] XY |
|
|
A [12] XY |
A [12] XY |
|
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3/34 |
Notify party identification no – Master level transport contract |
|
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A XY |
A XY |
|
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A XY |
A XY |
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3/35 |
Notify party – House level transport contract |
|
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|
A [12] XY |
|
A [12] XY |
|
A [12] XY |
|
A [12] XY |
|
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3/36 |
Notify party identification no – House level transport contract |
|
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A XY |
|
A XY |
|
A XY |
|
A XY |
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3/37 |
Additional supply chain actor(s) identification no |
44 |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
|
C XY |
C XY |
C XY |
|
|
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
|
C XY |
|
|
|
C XY |
|
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
C XY |
|
|
3/38 |
Person submitting the additional ENS particulars identification no |
|
|
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A XY |
A XY |
|
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A XY |
A XY |
|
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|
A Y |
|
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|
3/39 |
Holder of the authorisation identification no |
44 |
|
|
|
A Y |
A Y |
A Y |
A Y |
A Y |
A [3] Y |
|
|
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|
|
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A [3] Y |
|
3/40 |
Additional fiscal references identification no |
44 |
|
|
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A XY |
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3/41 |
Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no |
|
|
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|
A Y |
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|
A Y |
|
3/42 |
Person lodging the customs goods manifest identification no |
|
|
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|
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|
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|
|
A Y |
|
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3/43 |
Person requesting a proof of the customs status of Union goods identification no |
|
|
|
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|
|
|
|
|
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|
|
A Y |
|
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3/44 |
Person notifying the arrival of goods following movement under temporary storage identification no |
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|
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|
A Y |
|
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|
|
Group 4 – Valuation information/Taxes
|
|
|
|
A |
|
|
B |
|
|
|
C |
|
D |
|
|
E |
|
F |
|
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|
G |
|
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|
H |
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I |
|
|
D.E No |
D.E. name |
Box No |
1 |
2 |
3 |
1 |
2 |
3 |
4 |
1 |
2 |
1 |
2 |
3 |
1 |
2 |
1a |
1b |
1c |
1d |
2a |
2b |
2c |
2d |
3a |
3b |
4a |
4b |
4c |
4d |
5 |
1 |
2 |
3 |
4 |
5 |
1 |
2 |
3 |
4 |
5 |
6 |
1 |
2 |
|
4/1 |
Delivery terms |
20 |
|
|
|
B Y |
B Y |
|
B Y |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A [16] Y |
|
B Y |
B Y |
A Y |
|
|
|
|
4/2 |
Transport charges method of payment |
|
A [14] XY |
A [14] XY |
|
|
|
|
|
|
|
|
|
|
|
|
A [14] XY |
A [14] XY |
A [14] XY |
|
A [14] XY |
A [14] XY |
|
|
A [14] XY |
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|
A [14] XY |
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|
4/3 |
Calculation of taxes – Tax type |
47 (Type) |
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|
B [17] X |
B [17] X |
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|
A [18] [19] X |
|
A [18] [19] X |
A [18] [19] X |
A [18] [19] X |
|
|
|
|
4/4 |
Calculation of taxes – Tax base |
47 (Tax base) |
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|
B X |
B X |
B X |
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|
A [18] [19] X |
B X |
A [18] [19] X |
A [18] [19] X |
A [18] [19] X |
|
|
|
|
4/5 |
Calculation of taxes – Tax rate |
47 (Rate) |
|
|
|
B [17] X |
B [17] X |
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|
B [18] [17] X |
|
B [17] X |
B [17] X |
B [18] [17] X |
|
|
|
|
4/6 |
Calculation of taxes – Payable tax amount |
47 (Amount) |
|
|
|
B [17] X |
B [17] X |
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|
B [18] [17] X |
|
B [17] X |
B [17] X |
B [18] [17] X |
|
|
|
|
4/7 |
Calculation of taxes – Total |
47 (Total) |
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|
B [17] X |
B [17] X |
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|
B [18] [17] X |
|
B [17] X |
B [17] X |
B [18] [17] X |
|
|
|
|
4/8 |
Calculation of taxes – Method of payment |
47 (MP) |
|
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|
B X |
B X |
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|
B [18] X |
|
B X |
B X |
B [18] [17] X |
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|
4/9 |
Additions and deductions |
45 |
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A [20] [16] XY |
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|
B XY |
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|
4/10 |
Invoice currency |
22 (1) |
|
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|
B Y |
B Y |
|
B Y |
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A Y |
|
A Y |
A Y |
A Y |
|
A [5] Y |
|
|
4/11 |
Total amount invoiced |
22 (2) |
|
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|
B Y |
B Y |
|
B Y |
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|
C Y |
|
C Y |
C Y |
C Y |
|
C Y |
|
|
4/12 |
Internal currency unit |
44 |
|
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|
B Y |
B Y |
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A Y |
|
A Y |
A Y |
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|
4/13 |
Valuation indicators |
45 |
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|
A [20] [16] X |
|
|
A [21] X |
B X |
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|
4/14 |
Item price/amount |
42 |
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A X |
|
A X |
A X |
A X |
|
A [5] X |
|
|
4/15 |
Exchange rate |
23 |
|
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|
B [22] Y |
B [22] Y |
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|
B [22] Y |
|
B [22] Y |
B [22] Y |
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|
4/16 |
Valuation method |
43 |
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A X |
|
B X |
B X |
B X |
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|
4/17 |
Preference |
36 |
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|
A X |
C X |
A [23] X |
A [23] X |
B X |
|
A [5] X |
|
|
4/18 |
Postal value |
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C X |
|
C X |
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A X |
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|
4/19 |
Postal charges |
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C Y |
|
C Y |
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A Y |
|
|
Group 5 – Dates/Times/Periods/Places/Countries/Regions
|
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|
A |
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|
B |
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C |
|
D |
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E |
|
F |
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G |
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H |
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I |
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|
D.E No |
D.E. name |
Box No |
1 |
2 |
3 |
1 |
2 |
3 |
4 |
1 |
2 |
1 |
2 |
3 |
1 |
2 |
1a |
1b |
1c |
1d |
2a |
2b |
2c |
2d |
3a |
3b |
4a |
4b |
4c |
4d |
5 |
1 |
2 |
3 |
4 |
5 |
1 |
2 |
3 |
4 |
5 |
6 |
1 |
2 |
|
5/1 |
Estimated date and time of arrival at first place of arrival in the Customs territory of the Union |
S12 |
|
|
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|
A Y |
A Y |
|
|
A Y |
A Y |
|
|
A Y |
|
A Y |
A Y |
|
|
A Y |
A [24] Y |
A [24] Y |
|
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|
5/2 |
Estimated date and time of arrival at the port of unloading |
|
|
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|
A XY |
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|
5/3 |
Actual date and time of arrival in the Customs territory of the Union |
|
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|
A Y |
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|
5/4 |
Declaration date |
50,54 |
|
|
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|
|
|
B [1] Y |
B [1] Y |
|
B [1] Y |
|
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|
5/5 |
Declaration place |
50,54 |
|
|
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|
B [1] Y |
B [1] Y |
|
B [1] Y |
|
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|
5/6 |
Office of destination (and country) |
53 |
|
|
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|
A Y |
A Y |
A Y |
|
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|
|
5/7 |
Intended offices of transit (and country) |
51 |
|
|
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|
A Y |
A Y |
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|
|
5/8 |
Country of destination code |
17a |
|
|
|
A XY |
A XY |
A XY |
A XY |
A [25] XY |
|
A XY |
A XY |
A XY |
|
|
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|
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|
|
|
|
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|
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|
|
|
A XY |
A XY |
A XY |
A XY |
B XY |
|
|
|
|
5/9 |
Region of destination code |
17b |
|
|
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|
B XY |
B XY |
B XY |
B XY |
B XY |
|
|
|
|
5/10 |
Place of delivery code – Master level transport contract |
|
|
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|
A Y |
A Y |
|
|
A Y |
A Y |
|
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|
|
5/11 |
Place of delivery code – House level transport contract |
|
|
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|
|
A Y |
|
A Y |
|
A Y |
|
A Y |
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
5/12 |
Customs office of exit |
29 |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
|
|
|
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|
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|
|
5/13 |
Subsequent customs office(-s) of entry |
|
|
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|
|
|
|
|
|
A Y |
A Y |
|
|
A Y |
A Y |
|
|
A Y |
|
A Y |
A Y |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5/14 |
Country of dispatch/export code |
15a |
|
|
|
A Y |
A Y |
A Y |
B Y |
|
|
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|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
A XY |
B XY |
A XY |
A XY |
A XY |
|
A [5] XY |
|
|
5/15 |
Country of origin code |
34a |
|
|
|
C [26] X |
C X |
A X |
C [27] X |
C X |
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
C X |
|
C X |
|
|
|
|
|
|
|
A [28] X |
A X |
A [28] X |
A [28] X |
B [28] X |
C X |
A [5] [28] X |
|
|
5/16 |
Country of preferential origin code |
34b |
|
|
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|
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|
|
|
A [29] X |
C X |
A [29] X |
A [29] X |
B [29] X |
|
A [5] [29] X |
|
|
5/17 |
Region of origin code |
34b |
|
|
|
B X |
B X |
|
B X |
|
|
|
|
|
|
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|
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|
|
5/18 |
Countries of routing codes |
|
A Y |
A Y |
|
|
|
|
|
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|
|
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|
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|
|
5/19 |
Countries of routing of means of transport codes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A Y |
A Y |
|
|
A Y |
A Y |
|
|
A Y |
|
A Y |
A Y |
|
|
A Y |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5/20 |
Countries of routing of the consignment codes |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A XY |
|
A XY |
|
A XY |
|
A XY |
|
A XY |
|
|
|
|
|
A XY |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5/21 |
Place of loading |
27 |
|
|
|
|
|
|
|
|
|
B Y |
B Y |
B Y |
|
|
A Y |
A Y |
A Y |
|
A Y |
A Y |
|
|
A Y |
|
A Y |
A Y |
|
|
A Y |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5/22 |
Place of unloading |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A XY |
A Y |
A Y |
A Y |
|
A Y |
A Y |
|
|
A Y |
|
A Y |
A Y |
|
|
A Y |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5/23 |
Location of goods |
30 |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
B Y |
A Y |
A Y |
A Y |
A Y |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
A Y |
B Y |
|
A Y |
A Y |
|
5/24 |
Customs office of first entry code |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A Y |
A Y |
A Y |
|
A Y |
A Y |
A Y |
|
A Y |
|
A Y |
A Y |
|
|
A Y |
A Y |
A Y |
A Y |
|
|
|
|
|
|
|
|
|
|
|
5/25 |
Actual customs office of first entry code |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A Y |
A Y |
|
|
|
|
|
|
|
|
|
|
|
|
5/26 |
Customs office of presentation |
44 |
|
|
|
A [30] Y |
A [30] Y |
A [30] Y |
A [30] Y |
A [30] Y |
A [30] Y |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A [30] Y |
A [30] Y |
A [30] Y |
A [30] Y |
A [30] Y |
|
A [30]Y |
A [30] Y |
|
5/27 |
Supervising customs office |
44 |
|
|
|
|
A [31] Y |
A [31] Y |
|
A [31] Y |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A [31] Y |
A [31] Y |
A [31] Y |
A [31] Y |
A [31] Y |
A [31] Y |
|
|
A [31] Y |
|
|
5/28 |
Requested validity of the proof |
|
|
|
|
|
|
|
|
|
|
|
|
|
A Y |
A Y |
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
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|
|
|
|
5/29 |
Date of presentation of the goods |
|
|
|
|
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|
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|
|
A XY |
|
|
|
|
|
|
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5/30 |
Place of acceptance |
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A XY |
A XY |
A XY |
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Group 6 – Goods identification
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A |
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B |
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C |
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D |
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E |
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F |
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G |
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H |
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I |
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D.E No |
D.E. name |
Box No |
1 |
2 |
3 |
1 |
2 |
3 |
4 |
1 |
2 |
1 |
2 |
3 |
1 |
2 |
1a |
1b |
1c |
1d |
2a |
2b |
2c |
2d |
3a |
3b |
4a |
4b |
4c |
4d |
5 |
1 |
2 |
3 |
4 |
5 |
1 |
2 |
3 |
4 |
5 |
6 |
1 |
2 |
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6/1 |
Net mass (kg) |
38 |
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A X |
A X |
A X |
A [32] X |
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A [23] X |
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A [23] X |
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C X |
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C X |
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A X |
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A X |
A [32] X |
C X |
A [5] X |
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6/2 |
Supplementary units |
41 |
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A X |
A X |
A X |
A [32] X |
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A X |
A X |
A X |
A X |
A [32] X |
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A [5] X |
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6/3 |
Gross mass (kg) – Master level transport contract |
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A XY |
A XY |
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A XY |
A XY |
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6/4 |
Gross mass (kg) – House level transport contract |
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A XY |
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A XY |
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A XY |
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A XY |
A XY |
A XY |
A XY |
A Y |
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A Y |
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A XY |
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6/5 |
Gross mass (kg) |
35 |
A XY |
A XY |
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A XY |
A XY |
A XY |
B XY |
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A XY |
A XY |
A XY |
A XY |
A XY |
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A XY |
A XY |
B XY |
A XY |
B XY |
B XY |
B XY |
A Y |
B XY |
A [33] XY |
|
6/6 |
Description of goods – Master level transport contract |
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A X |
A X |
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A X |
A X |
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6/7 |
Description of goods – House level transport contract |
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A X |
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A X |
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A X |
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A X |
A X |
A X |
A X |
A X |
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A X |
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A X |
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6/8 |
Description of goods |
31 |
A [34] X |
A [34] X |
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A X |
A X |
A X |
A X |
A X |
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A X |
A X |
A X |
A X |
A [34] X |
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A [34] X |
A [34] X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
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6/9 |
Type of packages |
31 |
A X |
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A X |
A X |
A X |
A X |
A X |
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A X |
A X |
A X |
A X |
A X |
A X |
C X |
A X |
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A X |
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A X |
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A X |
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A X |
A X |
A X |
A X |
A X |
A X |
A X |
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A X |
A [33] X |
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6/10 |
Number of packages |
31 |
A X |
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A X |
A X |
A X |
B X |
A X |
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A X |
A X |
A X |
A X |
A X |
A X |
C X |
A X |
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A X |
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A X |
A X |
A X |
A X |
A X |
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A X |
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A X |
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A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A X |
A [33] X |
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6/11 |
Shipping marks |
31 |
A X |
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A [35] X |
A X |
A X |
A X |
B X |
A X |
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A X |
A X |
A X |
A X |
A X |
A X |
C X |
A X |
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A X |
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A X |
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A X |
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A X |
A X |
A X |
A X |
A X |
A X |
B X |
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A X |
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6/12 |
UN Dangerous Goods code |
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A X |
A X |
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A X |
C X |
A X |
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A X |
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A X |
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A X |
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A X |
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6/13 |
CUS code |
31 |
C X |
C X |
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A X |
C X |
C X |
C X |
C X |
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C X |
C X |
C X |
C X |
C X |
C X |
C X |
C X |
C X |
C X |
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C X |
C X |
C X |
C X |
C X |
C X |
C X |
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C X |
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C X |
C X |
A X |
C X |
C X |
C X |
C X |
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C X |
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6/14 |
Commodity code – Combined Nomenclature code |
33 (1) |
A [36] X |
A [36] X |
|
A X |
A X |
A X |
A X |
A [5] X |
|
A [37] X |
A [37] X |
A [37] X |
A [23] X |
A [36] X |
A X |
A X |
A X |
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A X |
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A X |
C X |
A X |
C X |
A X |
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C X |
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A X |
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A [36] X |
A [36] X |
A X |
B X |
A X |
A X |
A X |
A X |
A [5] X |
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6/15 |
Commodity code – TARIC code |
33 (2) |
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A X |
B X |
A X |
A X |
B X |
B X |
A [5] X |
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|
6/16 |
Commodity code – TARIC additional code(s) |
33 (3)(4) |
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A X |
A X |
A X |
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A [5] X |
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A X |
B X |
A X |
A X |
B X |
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A [5] X |
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6/17 |
Commodity code – National additional code(s) |
33 (5) |
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B X |
B X |
B X |
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B [5] X |
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B X |
B X |
B X |
B X |
B X |
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B [5] X |
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|
6/18 |
Total packages |
6 |
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B Y |
B Y |
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A Y |
A Y |
A Y |
B Y |
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B Y |
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B Y |
B Y |
B Y |
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6/19 |
Type of goods |
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C X |
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C X |
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C X |
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Group 7 – Transport information (modes, means and equipment)
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A |
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B |
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C |
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D |
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E |
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F |
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G |
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H |
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I |
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D.E No |
D.E. name |
Box No |
1 |
2 |
3 |
1 |
2 |
3 |
4 |
1 |
2 |
1 |
2 |
3 |
1 |
2 |
1a |
1b |
1c |
1d |
2a |
2b |
2c |
2d |
3a |
3b |
4a |
4b |
4c |
4d |
5 |
1 |
2 |
3 |
4 |
5 |
1 |
2 |
3 |
4 |
5 |
6 |
1 |
2 |
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7/1 |
Transhipments |
55 |
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A [38] Y |
A [38] Y |
A Y |
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7/2 |
Container |
19 |
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A Y |
A Y |
A Y |
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A Y |
A Y |
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A Y |
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A Y |
A Y |
A Y |
A Y |
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7/3 |
Conveyance reference number |
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A Y |
A Y |
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A Y |
A Y |
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A Y |
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A Y |
A Y |
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7/4 |
Mode of transport at the border |
25 |
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A Y |
A Y |
B Y |
B Y |
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A [39] Y |
A [39] Y |
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A Y |
A Y |
A Y |
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A Y |
A Y |
A Y |
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A Y |
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A Y |
A Y |
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A Y |
A Y |
A Y |
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A Y |
B Y |
A Y |
A Y |
A Y |
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7/5 |
Inland mode of transport |
26 |
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A [40] Y |
A [40] Y |
B [40] Y |
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B [40] Y |
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A [41] Y |
B [41] Y |
A [41] Y |
A [41] Y |
B Y |
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7/6 |
Identification of actual means of transport crossing the border |
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A Y |
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7/7 |
Identity of means of transport at departure |
18 (1) |
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B [42] Y |
B [43] Y |
A [43] Y |
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A [43] [44] [45] XY |
A [43] [44] [45] XY |
A XY |
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7/8 |
Nationality of means of transport at departure |
18 (2) |
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A [46] [44] [45] XY |
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7/9 |
Identity of means of transport on arrival |
18 (1) |
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A Y |
|
B [43] Y |
|
B [43] Y |
B [43] Y |
B [43] Y |
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7/10 |
Container identification number |
31 |
A XY |
|
A [35] XY |
A XY |
A XY |
A XY |
B XY |
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A XY |
A XY |
A XY |
A XY |
A XY |
A XY |
A XY |
A XY |
|
A XY |
A XY |
A XY |
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A XY |
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A XY |
A XY |
A XY |
A XY |
A XY |
A XY |
A XY |
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A XY |
A XY |
|
7/11 |
Container size and type |
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A XY |
C XY |
A XY |
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7/12 |
Container packed status |
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A XY |
C XY |
A XY |
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7/13 |
Equipment supplier type |
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A XY |
C XY |
A XY |
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A XY |
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7/14 |
Identity of active means of transport crossing the border |
21 (1) |
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B [47] Y |
|
A [46] Y |
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B [46] XY |
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A Y |
A Y |
A Y |
C Y |
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A [48] XY |
A [48] XY |
|
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A XY |
A [24] Y |
A [24] Y |
A Y |
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7/15 |
Nationality of active means of transport crossing the border |
21 (2) |
|
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A [46] Y |
A [46] Y |
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A [46] XY |
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A Y |
A Y |
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A [48] XY |
A [48] XY |
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A XY |
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A [46] Y |
|
A [46] Y |
A [46] Y |
B [46] Y |
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7/16 |
Identity of passive means of transport crossing the border |
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A XY |
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A XY |
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A XY |
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7/17 |
Nationality of passive means of transport crossing the border |
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A XY |
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A XY |
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A XY |
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7/18 |
Seal number |
D |
A Y |
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A Y |
A Y |
A Y |
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A XY |
C XY |
A XY |
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A XY |
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A Y |
A Y |
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7/19 |
Other incidents during carriage |
56 |
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A [38] Y |
A [38] Y |
A Y |
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7/20 |
Receptacle identification number |
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A XY |
A XY |
|
A Y |
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|
Group 8 – Other data elements (statistical data, guarantees, tariff related data)
|
|
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A |
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B |
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C |
|
D |
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E |
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F |
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G |
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H |
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I |
|
|
D.E No |
D.E. name |
Box No |
1 |
2 |
3 |
1 |
2 |
3 |
4 |
1 |
2 |
1 |
2 |
3 |
1 |
2 |
1a |
1b |
1c |
1d |
2a |
2b |
2c |
2d |
3a |
3b |
4a |
4b |
4c |
4d |
5 |
1 |
2 |
3 |
4 |
5 |
1 |
2 |
3 |
4 |
5 |
6 |
1 |
2 |
|
8/1 |
Quota order number |
39 |
|
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A X |
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A [5] X |
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8/2 |
Guarantee type |
52 |
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A Y |
A Y |
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A [49] Y |
A Y |
A Y |
A Y |
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8/3 |
Guarantee reference |
52 |
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A Y |
A Y |
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A [49] Y |
A Y |
A Y |
A Y |
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8/4 |
Guarantee not valid in |
52 |
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A Y |
A Y |
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8/5 |
Nature of transaction |
24 |
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A XY |
A XY |
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A [32] XY |
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A XY |
B XY |
B XY |
A XY |
A [32] XY |
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8/6 |
Statistical value |
46 |
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A [50] X |
A [50] X |
B [50] X |
B [50] X |
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A [50] X |
B [50] X |
A [50] X |
A [50] X |
A [50] X |
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8/7 |
Writing-off |
44 |
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A X |
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A X |
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Note number |
Note description |
||||||
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[1] |
Member States may require this data element only in the context of paper-based procedures. |
||||||
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[2] |
When the paper-based 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. |
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[3] |
This information shall not be required in case a customs declaration has been lodged prior to the presentation of the goods pursuant to Article 171 of the Code. |
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[4] |
This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the economic operator. |
||||||
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[5] |
In the cases where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable, Member States may waive the obligation to provide this information where the conditions prescribed in the authorisations associated with the procedures concerned allow them to defer the collection of this data element in the supplementary declaration. |
||||||
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[6] |
This data element is to be provided where at least one of the following information is missing:
|
||||||
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[7] |
Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration. |
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[8] |
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. |
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[9] |
This information needs to be provided only where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable; in this case, it is the number of the authorisation for simplified procedure. However, this data element can also contain the transport document number concerned. |
||||||
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[10] |
This information must be provided when the transport document number is not available. |
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[11] |
This information is required where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure. |
||||||
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[12] |
This information is mandatory only in the cases where the EORI number or a third country unique identification number recognised by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided. |
||||||
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[13] |
This information is mandatory only in the cases where the EORI number or a third country unique identification number recognised by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided unless a paper-based declaration is used. |
||||||
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[14] |
This information shall only be provided where available. |
||||||
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[15] |
This information shall not be provided in respect of cargo remaining on board (FROB) or transhipped cargo for which the destination is located outside the Customs territory of the Union. |
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[16] |
Member States may waive this information where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value. |
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[17] |
This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States. |
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[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. |
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[19] |
This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration. |
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[20] |
Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide this information,
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||||||
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[21] |
This information shall only be provided if the customs duty is calculated in accordance with Article 86(3) of the Code. |
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[22] |
Member States may require this information only in cases when the rate of exchange is fixed in advance by a contract between the parties concerned. |
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[23] |
For completion only where Union legislation so provides. |
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[24] |
This data element needs not to be provided where the MRN is provided in D.E. 2/1 Simplified declaration/Previous documents. |
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[25] |
This information shall only be required where the simplified declaration is not lodged together with an exit summary declaration. |
||||||
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[26] |
This data element is mandatory for agricultural products with export refunds. |
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[27] |
This data element is mandatory for agricultural products subject to refunds and for those goods which Union legislation requires the origin of the goods in the context of trade with special fiscal territories. |
||||||
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[28] |
This information is required where
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||||||
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[29] |
This information is required where a preferential treatment is applied using the appropriate code in D.E. 4/17 Preference. |
||||||
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[30] |
This information shall only be used in case of centralised clearance. |
||||||
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[31] |
This information shall only be used in case the declaration for temporary storage or the customs declaration to place the goods under a special procedure other than transit is lodged at a customs office different to the supervising customs office as indicated in the respective authorisation. |
||||||
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[32] |
This information shall only be required in case of commercial transactions involving at least two Member States. |
||||||
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[33] |
This information shall only be provided if the discharge of the goods under temporary storage concerns only parts of the declaration for temporary storage lodged previously in relation with the goods concerned. |
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[34] |
This data element is an alternative to the Commodity code when it is not provided. |
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[35] |
This data element can be provided to identify goods covered by a notification for re-exportation of goods under temporary storage where part of the goods covered by the declaration for temporary storage concerned are not re-exported. |
||||||
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[36] |
This data element is an alternative to the description of goods when it is not provided. |
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[37] |
This subdivision must be completed where:
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||||||
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[38] |
This information is provided only in respect with paper-based declarations. |
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[39] |
Member States may waive this requirement for modes of transport other than rail. |
||||||
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[40] |
This information must not be provided when export formalities are carried out at the point of exit from the customs territory of the Union. |
||||||
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[41] |
This data element must not be provided where the import formalities are carried out at the point of entry into the customs territory of the Union. |
||||||
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[42] |
This data element is mandatory for agricultural products with export refunds, unless they are carried by post or fixed transport installations. [In case of transport by post or fixed installations, this information shall not be required.] |
||||||
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[43] |
Not for use in the case of postal consignments or carriage by fixed transport installations. |
||||||
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[44] |
Where goods are carried in multimodal transport units, such as containers, swap bodies and semi trailers, the customs authorities may authorise the holder of the transit procedure not to provide this information 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 the goods are released for transit, providing multimodal transport units bear unique numbers and such numbers are indicated in D.E. 7/10 Container identification number. |
||||||
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[45] |
In the following cases, Member States shall waive the obligation to enter this information on a transit declaration lodged at the office of departure in relation with the means of transport on which the goods are directly loaded:
|
||||||
|
[46] |
Not for use in the case of postal consignments or carriage by fixed transport installations or rail. |
||||||
|
[47] |
This data element is mandatory for agricultural products with export refunds unless they are carried by post, fixed transport installations, or rail. [In case of transport by post, fixed installations or rail, this information shall not be required.] |
||||||
|
[48] |
Member States shall not require this information where air mode of transport is concerned. |
||||||
|
[49] |
This information shall only be provided in case of placing the goods under the end-use procedure, or in case of prior importation of processed products or prior importation of replacement products. |
||||||
|
[50] |
The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in the position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirements. |
TITLE II
Notes in relation with data requirements
Introduction
The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I, Chapter 3, Section 1 of this Annex.
Data requirements
Group 1 – Message information (including procedure codes)
1/1. Declaration type
All relevant used data requirements table columns:
Enter the relevant Union code.
1/2. Additional Declaration type
All relevant used data requirements table columns:
Enter the relevant Union code.
1/3. Transit Declaration/Proof of customs status type
All relevant used data requirements table columns:
Enter the relevant Union code.
1/4. Forms
All relevant used data requirements table columns:
Where paper-based declarations are used, 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.
Where the paper-based 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.
1/5. Loading lists
All relevant used data requirements table columns:
Where paper-based declarations are used, enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.
1/6. Goods item number
Data Requirements table columns A1-A3, B1-B4, C1, D1, D2,E1, E2 F1ato F1d, F2a to F2c, F3a, F4a, F4b, F4d, F5, G3 to G5, H1 to H6 and I1:
Number of the item in relation to the total number of items contained in the declaration, the summary declaration, notification or proof of the customs status of Union goods, where there is more than one item of goods.
Data Requirements table column C2 and I2:
Item number assigned to the goods upon entry in the declarant’s records.
Data Requirements table column F4c:
Item number assigned to the goods within the CN23 concerned.
1/7. Specific circumstance indicator
Data Requirements table column A2:
Using the relevant codes, indicate the special circumstance the benefit of which is claimed by the declarant.
Data Requirements table columns F1a to F1d, F2a to F2d, F3a, F3b, F4a to F4d and F5:
Using the relevant codes, indicate the respective entry summary declaration dataset or combination of datasets submitted by the declarant.
1/8. Signature/Authentication
All relevant data requirements table columns used:
Signature or authentication otherwise of the relevant declaration, notification or proof of the customs status of Union goods.
Where paper-based declarations are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the declaration which is to remain at the office of export/dispatch/import, followed by the full name of that person. Where that person is not a natural person, the signatory should add his capacity after his signature and full name.
1/9. Total number of items
All relevant used data requirements table columns:
Total number of items of goods declared in the declaration, or proof of the customs status of Union goods concerned. The item of goods is defined as the goods within a declaration, or proof of the customs status of Union goods which have in common all the data with the attribute ‘X’ in the data requirements table in Title I, Chapter 3, Section 1 of this Annex.
1/10. Procedure
All relevant data requirements table columns used:
Using the relevant Union codes, enter the procedure for which the goods are declared.
1/11. Additional procedure
All relevant data requirements table columns used:
Enter the relevant Union codes or the additional procedure code as provided for by the Member State concerned.
Group 2 – References of messages, documents, certificates, authorisations
2/1. Simplified declaration/Previous documents
Data Requirements table columns A1 and A2:
This information shall only be provided if goods placed under temporary storage or in free zone are re-exported,
Using the relevant Union codes, enter the MRN of the declaration for temporary storage under which the goods were placed.
The fourth component of the data element (Goods item identifier) shall refer to the goods item numbers of the goods in the declaration for temporary storage for which a re-export notification is lodged. It shall be provided in all cases, where part of the goods covered by the declaration for temporary storage concerned are not re-exported.
Data Requirements table columns A3:
Using the relevant Union codes, enter the MRN of the declaration for temporary storage under which the goods were placed.
The fourth component of the data element (Goods item identifier) shall refer to the goods item numbers of the goods in the declaration for temporary storage for which a re-export notification is lodged. It shall be provided in all cases, where part of the goods covered by the declaration for temporary storage concerned are not re-exported.
Data Requirements table columns B1 to B4:
Using the relevant Union codes, enter the reference data of documents preceding export to a third country/dispatch to a Member State.
Where the declaration concerns goods re-exported, enter the reference data of the declaration entering goods for the previous customs procedure under which the goods were placed. The goods item identifier shall only be provided in cases where it is necessary for the unambiguous identification of the goods item concerned.
Data Requirements table column D1 to D3:
In the case of a transit declaration, give the reference for the temporary storage or the previous customs procedure or corresponding customs documents.
Where, in the case of paper-based transit declarations, more than one reference has to be entered, the Member States may provide that the relevant code be entered in this box and a list of the references concerned accompany the transit declaration.
Data Requirements table column E1:
If applicable, enter the reference of the customs declaration by which the goods have been released for free circulation.
Where the MRN of the customs declaration for release for free circulation is provided and the proof of the customs status of Union goods does not concern all items of goods of the customs declaration, enter the respective item numbers in the customs declaration.
Data Requirements table column E2:
Enter the MRN of the entry summary declaration(s) lodged in relation to the goods prior to their arrival in the Customs territory of the Union.
Where the MRN of the entry summary declaration is provided and the customs goods manifest does not concern all items of goods of the entry summary declaration, enter the respective item numbers in the entry summary declaration, where available to the person lodging the electronic manifest.
Data Requirements table columns G1 and G2:
Enter the MRN of the entry summary declaration(s) related to the consignment concerned under the conditions provided for in Title I, Chapter 3 of this Annex.
Data Requirements table column G3:
Without prejudice to Article 139(4) of the Code, enter the MRN of the entry summary declaration(s) or, in the cases referred to Article 130 of the Code, declaration for temporary storage or the customs declaration(s) which has been lodged in respect of the goods.
Where the MRN of the entry summary declaration is provided and the presentation of goods does not concern all items of goods of an entry summary declaration or, in the cases referred to it in Article 130 of the Code, a temporary storage declaration or a customs declaration, the person presenting the goods shall provide the relevant item number(s) attributed to the goods in the original entry summary declaration, temporary storage declaration or customs declaration.
Data Requirements table column G4:
Without prejudice to Article 145(4) of the Code, enter the MRN of the entry summary declaration(s) related to the consignment concerned.
Where a temporary storage declaration is lodged after the end of the transit procedure in accordance with Article 145(11) of the Code, the MRN of the transit declaration shall be provided.
Where the MRN of the entry summary declaration, the transit declaration, or, in the cases referred to in Article 130 of the Code, the customs declaration is provided, and the declaration for temporary storage does not concern all items of goods of the entry summary declaration, transit declaration or customs declaration, the declarant shall provide the relevant item number(s) attributed to the goods in the original entry summary declaration, transit declaration or customs declaration.
Data Requirements table column G5:
Enter the MRN of the temporary storage declaration(s) lodged in relation with the goods at the place where the movement started.
Where the MRN of the temporary storage declaration does not concern all items of goods of the temporary storage declaration concerned, the person notifying the arrival of the goods following the movement under temporary storage shall provide the relevant item number(s) attributed to the goods in the original temporary storage declaration.
Data Requirements table columns H1 to H5, I1 and I2:
Using the relevant Union codes, enter the MRN of the temporary storage declaration, or other reference to any previous document.
The goods item identifier shall only be provided in cases where it is necessary for the unambiguous identification of the goods item concerned.
2/2. Additional information
All relevant data requirements table columns used:
Enter the relevant Union code, and, if applicable, the code(s) provided for by the Member State concerned.
Where the Union law fails to specify the field in which information is to be entered, that information is to be entered in D.E. 2/2 Additional information.
Data Requirements table columns A1 to A3, F1a to F1c:
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, and the consignee is unknown, his particulars shall be replaced by the relevant code.
2/3. Documents produced, certificates and authorisations, additional references
All relevant data requirements table columns used:
|
(a) |
Identification or reference number of Union or international documents, certificates and authorisations produced in support of the declaration, and additional references. Using the relevant Union codes, enter the details required by any specific rules applicable together with reference data of the documents produced in support of the declaration, and additional references. In cases where the declarant or the importer for import declarations or the exporter for export declarations is the holder of a valid BTI and/or BOI decision covering the goods concerned by the declaration, the declarant shall indicate the BTI and/or BOI decision reference number. |
|
(b) |
Identification or reference number of national documents, certificates and authorisations produced in support of the declaration, and additional references. |
Data Requirements table columns A1, A3, F5 and G4:
Reference of the transport document that covers the transport of goods into or out of the customs territory of the Union.
It includes the relevant code for the type of transport document, followed by the identification number of the document concerned.
When the declaration is lodged by another person instead of the carrier, the transport document number of the carrier shall also be provided.
Data Requirements table column B1 to B4, C1, H1 to H5 and I1:
Reference number of the authorisation for centralised clearance. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table columns C1 and I1:
Reference number of the authorisation for simplified declarations. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table column D3:
This data element includes the type and reference of the transport document that is used as transit declaration.
In addition, it also contains the reference to the respective authorisation number of the holder of the transit procedure. This information needs to be provided, unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table column E1:
If applicable, enter the authorisation number of the authorised issuer. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table column E2:
Using the relevant Union codes, enter the reference of the transport document that covers the prospective transport of the goods into the customs territory of the Union following the lodgement of the Customs goods manifest to Customs.
In the case of maritime traffic under a vessel sharing or similar contracting arrangement, the transport document number to be provided refers to the transport document issued by the person who has concluded a contract, and issued a bill of lading or waybill, for the actual carriage of the goods into the customs territory of the Union.
The transport document number is an alternative to the unique consignment reference number (UCR) when the latter is not available.
If applicable, enter the authorisation number of the authorised issuer. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table columns F1a, F2a, F2b, F3a and F3b:
Reference of the transport document(s) that covers the transport of goods into the customs territory of the Union. If the transport of goods is covered by two or more transport documents i.e. master and house level of transport contract, both the master and corresponding house level transport contracts need to be mentioned. The reference number of the master bill of lading, straight bill of lading, master air waybill and house air waybill shall remain unique for a minimum of three years after its issuance by the economic operators concerned. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned.
Data Requirements table columns F1b:
Reference of the master bill of lading that covers the transport of goods into the customs territory of the Union. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned. The reference number of the master bill of lading issued by the carrier shall remain unique for a minimum of three years after its issuance.
Data Requirements table columns F1c and F2c:
Where pursuant to Article 112(1) first subparagraph and 113 (2), a person other than the carrier submits particulars of the entry summary declaration, the number of the corresponding master bill of lading or master air waybill also needs to be provided, in addition to house bill of lading or house air waybill number.
Data Requirements table columns F1d:
Where pursuant to Article 112(1) second subparagraph, a consignee submits particulars of the entry summary declaration, the number of the corresponding:
|
(a) |
straight bill of lading issued by the carrier needs to be provided; or where applicable |
|
(b) |
master bill of lading issued by the carrier and the lowest bill of lading issued by other person in accordance with Article 112(1) first subparagraph, in the case where additional bill of lading is issued for the same goods which is underlying the master bill from the carrier. |
Data Requirements table column F2d:
The reference number of the house air waybill and master air waybill shall be provided, if available at the time of submission. Alternatively, in case the master reference is not available at the time of submission, the person concerned may provide the master air waybill reference number separately, and still before the goods are loaded onto the aircraft. In such case, the information contains also references to all house air waybills belonging to the master transport contract. The reference number of the master air waybill and of house air waybill shall remain unique for a minimum of three years after its issuance by the economic operators concerned.
Data Requirements table columns F4a and F4b:
Reference of the postal air waybill number must be provided. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned.
Data Requirements table column F4c:
ITMATT number that corresponds to the CN 23 concerned.
Data Requirements table column F4d:
ITMATT number(s) that correspond(s) to the CN 23(s) that cover(s) the goods contained in the receptacle in which they are transported.
Data Requirements table column F5:
In case of transport by road, this information shall be provided to the extent available and may include both references to TIR carnet and to CMR.
Data Requirements table column H1:
Where the sale contract of the goods concerned has an identification number, that number must be entered. If applicable, enter also the date of the sale contract.
Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide information on the date and number of the sale contract,
|
— |
where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, or |
|
— |
where the importation is of a non-commercial nature, or |
|
— |
in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions. |
Member States may waive the obligation to provide information on the date and number of the sales contract where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value.
Data Requirements table column I1:
Where the benefit from a first-come first served tariff quota is requested for the goods declared in the simplified declaration, all the required documents shall be declared in the simplified declaration and be available to the declarant and at the disposal of the customs authorities in order to allow the declarant to benefit from the tariff quota according to the date of the acceptance of the simplified declaration.
2/4. Reference number/UCR
All relevant data requirements table columns used:
This entry concerns the unique commercial reference number assigned by the person concerned to the consignment in question. It may take the form of WCO (ISO 15459) codes or equivalent. It provides access to underlying commercial data of interest to customs.
2/5. LRN
All relevant data requirements table columns used:
The local reference number (LRN) shall be used. It is nationally defined and allocated by the declarant in agreement with the competent authorities to identify each single declaration.
2/6. Deferred payment
All relevant data requirements table columns used:
Enter, where applicable, the reference data of the authorisation in question; deferred payment here may refer both to deferred payment of import and export duty and to tax credit.
2/7. Identification of warehouse
Data requirements table columns B1 to B4, G4 and H1 to H5:
Using the relevant Union code, enter the type of the storage facility, followed by the authorisation number of the warehouse or temporary storage facility concerned.
Data Requirements table column G5:
Using the relevant Union code, enter the type of the destination temporary storage facility, followed by the relevant authorisation number.
Group 3 –Parties
3/1. Exporter
All relevant data requirements table columns used:
The exporter is the person defined in Article 1(19).
Enter the full name and address of the person concerned.
Data Requirements table columns D1:
In the context of Union transit procedure, the exporter is the person who acts as consignor.
In the case of groupage consignments, where paper-based transit declarations or paper based proofs of the customs status of Union goods are used, the Member States may provide that the relevant code be used, and the list of exporters to be attached to the declaration.
Data Requirements table columns H1, H3, H4 and I1:
Enter the full name and address of the last seller of the goods prior to their importation into the Union.
Data Requirements table column H5:
Enter the full name and address of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released.
3/2. Exporter identification no
All relevant used data requirements table columns:
The exporter is the person defined in Article 1(19).
Enter the EORI number of the person concerned as referred to in Article 1(18).
Data Requirements table columns B1, B2 to B4, C1, D1 and E1:
Where the exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Data Requirements table columns H1 to H4 and I1:
Enter the EORI number of the last seller of the goods prior to their importation into the Union.
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 declarant.
Data Requirements table columns H1 and H3 to H6:
Where an identification number is required, enter the EORI number of the person concerned as referred to in Article 1(18). If an EORI number has not been assigned to the exporter, enter the number requested by the legislation of the Member State concerned.
Data Requirements table column H5:
Enter the EORI number of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released.
3/3. Consignor – Master level transport contract
All relevant data requirements table columns used:
Party consigning goods as stipulated in the transport contract by the party ordering the transport.
Enter the full name and address of the consignor, whenever his EORI number is not available to the declarant.
A contact phone number of the party concerned may be provided.
Data Requirements table column F3a:
Party consigning the goods as stipulated in the master airway bill.
Data Requirements table columns F4a and F4b:
This element does not need to be provided where it can be deduced automatically from D.E. 7/20 Receptacle identification number.
3/4. Consignor identification No - Master level transport contract
All relevant data requirements table columns used:
Party consigning goods as stipulated in the transport contract by the party ordering the transport.
Enter the consignor EORI number referred to in Article 1(18) whenever this number is available to the declarant.
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 declarant.
3/5. Consignor – House level transport contract
All relevant data requirements table columns used:
Party consigning the goods as stipulated in the house level transport contract by the party ordering the transport.
Enter the full name and address of the consignor, whenever his EORI number is not available to the declarant.
A contact phone number of the party concerned may be provided.
Requirements table columns F1c, F2c, F2d, F3b and F4c:
Party consigning the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill. This person must be different to the carrier, freight forwarder, consolidator, postal operator, or customs agent.
The address of the consignor must refer to an address outside the Union.
3/6. Consignor identification no - House level transport contract
All relevant data requirements table columns used:
Party consigning the goods as stipulated in the house level transport contract by the party ordering the transport.
Enter the consignor EORI number referred to in Article 1(18) whenever this number is available to the declarant.
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 declarant.
3/7. Consignor
All relevant data requirements table columns used:
Party consigning goods as stipulated in the transport contract by the party ordering the transport.
Enter the full name and address of the consignor, whenever his EORI number is not available to the declarant.
This element must be provided when different from the declarant.
Where the data required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3) of the Code, this information corresponds to D.E. 3/1. Exporter of that customs declaration.
3/8. Consignor identification No
All relevant data requirements table columns used:
Party consigning goods as stipulated in the transport contract by the party ordering the transport.
Enter the consignor EORI number referred to in Article 1(18), whenever this number is available to the declarant.
This element must be provided when different from the declarant.
Where the data required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3) of the Code, this information corresponds to D.E. 3/2. Exporter identification No 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 declarant.
3/9. Consignee
All relevant used data requirements table columns:
Party to whom goods are actually consigned.
Enter the full name and address of the person(s) concerned.
Data Requirements table columns A1 and A2:
In cases where sub-contracting is involved, this information shall be provided where available.
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’ and the consignee is unknown, his particulars shall be replaced by the relevant code in D.E. 2/2. Additional information.
Data Requirements table columns B3:
Where goods subject to export refunds are entered into a customs warehouse, the consignee is the person responsible for the export refunds or the person responsible for the warehouse where the goods are stocked.
Data Requirements table columns D1 and D2:
In the case of groupage consignments, where paper-based transit declarations are used, the Member States may provide that the relevant code be entered in this box, and the list of consignees attached to the declaration.
3/10. Consignee identification No
All relevant used data requirements table columns:
Party to whom goods are actually consigned.
Data Requirements table columns A1 and A2:
In cases where sub-contracting is involved, this information shall be provided where available.
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’ and the consignee is unknown, his particulars shall be replaced by the relevant code in D.E. 2/2. Additional information.
It takes the form of the consignee EORI number, whenever this number is available to the declarant.
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 declarant.
Data Requirements table columns B1, B2 to B4, D1 to D3:
Where an identification number is required, enter the EORI number referred to in Article 1(18). Where the consignee that is not an economic operator, is not registered in EORI, enter the number required by the legislation of the Member State concerned.
Data Requirements table columns B1 and B2:
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 declarant.
Data Requirements table column B3:
Where goods subject to export refunds are entered into a customs warehouse, the consignee is the person responsible for the export refunds or the person responsible for the warehouse where the goods are stocked.
3/11. Consignee – Master level transport contract
All relevant used data requirements table columns:
Party to whom goods are actually consigned.
Enter the full name and address of the person(s) concerned. A contact phone number may be provided.
Data Requirements table columns F4a and F4b:
This element does not need to be provided where it can be deduced automatically from D.E. 7/20 Receptacle identification number.
Data Requirements table column F5:
In case where the entry summary declaration data is provided in the same message as the transit declaration data, this data element does not need to be provided and D.E. 3/26. Buyer will be used.
3/12. Consignee identification No - Master level transport contract
All relevant used data requirements table columns:
Enter the EORI number referred to in Article 1(18) of the party to whom goods are actually consigned.
This element must be provided when different from the declarant. Where the goods are carried under a negotiable bill of lading that is ‘to order of a named party’,
|
(a) |
in cases where a master bill of lading is issued by the carrier, the identity of the freight forwarder, the operator of the container freight station or other carrier may be listed as the consignee. |
|
(b) |
in cases covered by a straight bill of lading issued by the carrier or house bill of lading issued by the person pursuant to Article 112(1) first subparagraph, the named to order party shall be reported as the consignee. |
It takes the form of the consignee EORI number, whenever this number is available to the declarant. Where the consignee is not registered in EORI since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned.
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 declarant.
Data Requirements table column F5:
In case where the entry summary declaration data is provided in the same message as the transit declaration data, this data element does not need to be provided and D.E. 3/27 Buyer identification No will be used.
3/13. Consignee – House level transport contract
All relevant used data requirements table columns:
Party receiving the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill.
Enter the full name and address of the person(s) concerned. A contact phone number may be provided.
Either this person is different to the freight forwarder, (de)consolidator, postal operator or customs agent, or the person that submits the additional particulars of the entry summary declaration pursuant to Articles 112(1) first and second subparagraphs and 113(1) and (2) shall be indicated in D.E. 3/38 Person submitting the additional ENS particulars identification No.
In case of a negotiable Bill of lading, i.e. ‘to order blank endorsed’ and where the consignee is not known, information on the last known cargo owner of the goods or the on the owner’s representative shall be provided.
3/14. Consignee identification No - House level transport contract
All relevant used data requirements table columns:
Enter the EORI number referred to in Article 1(18) of the party to whom goods are actually consigned.
This element must be provided when different from the declarant. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown, information on the last known cargo owner of the goods or the on the owner’s representative shall be provided.
It takes the form of the consignee EORI number, whenever this number is available to the declarant. Where the consignee is not registered in EORI since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned.
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 declarant.
3/15. Importer
All relevant used data requirements table columns:
Name and address of the party who makes, or on whose behalf an import declaration is made.
3/16. Importer identification No
All relevant used data requirements table columns:
Identification number of the party who makes, or on whose behalf an import declaration is made.
Enter the EORI number referred to in Article 1(18) of the person concerned. Where the importer does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Where the importer is not registered in EORI, since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned.
3/17. Declarant
Data Requirements table columns B1 to B4 and C1:
Enter the full name and address of the person concerned.
If the declarant and the exporter/consignor are the same person, enter the relevant codes defined for the D.E. 2/2 Additional information.
Data Requirements table columns H1 to H6 and I1:
Enter the full name and address of the person concerned.
If the declarant and the consignee are the same person, enter the relevant code defined for the D.E. 2/2 Additional information.
3/18. Declarant identification No
All relevant used data requirements table columns:
Enter the EORI number referred to in Article 1(18).
Data requirements table columns B1 to B4, C1, G4, H1 to H5 and I1:
Where the declarant does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Data requirements table columns F1c, F1d, F2c, F2d, F3b, F4c and F4d:
Enter the EORI number of the person that submits the additional particulars of the ENS pursuant to Articles 112(1) first and second subparagraph, and 113(1) and (2).
3/19. Representative
All relevant used data requirements table columns:
This information shall be required, if different from D.E. 3/17 Declarant or where appropriate D.E. 3/22 Holder of the transit procedure.
3/20. Representative identification
All relevant used data requirements table columns:
This information shall be required if different from D.E. 3/18 declarant identification No or where appropriate D.E. 3/23 Holder of the transit procedure identification No, D.E. 3/30 Person presenting the goods to customs identification No, D.E.3/42 Person lodging the customs goods manifest identification No, D.E. 3/43 Person requesting a proof of the customs status of Union goods identification No or D.E. 3/44 Person notifying the arrival of goods following movement under temporary storage identification No.
Enter the EORI number of the person concerned, as referred to in Article 1(18).
3/21. Representative status code
All relevant used data requirements table columns:
Enter the relevant code representing the status of the representative.
3/22. Holder of the transit procedure
All relevant used data requirements table columns:
Enter the full name (person or company) and address of the holder of the transit procedure. Where appropriate, enter the full name (person or company) of the authorised representative lodging the transit declaration on behalf of the holder of the procedure.
Where paper-based transit declarations are used, the original of the handwritten signature of the person concerned must be given on the copy of the paper-based declaration which is to remain at the customs office of departure.
3/23. Holder of the transit procedure identification No
All relevant used data requirements table columns:
Enter the EORI number of the holder of the transit procedure, referred to in Article 1(18).
Where the Holder of the transit procedure does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
However, his trader identification number should be used where:
|
— |
the Holder of the transit procedure is established in a contracting party to the common transit convention other than the Union, |
|
— |
the Holder of the transit procedure is established in Andorra or in San Marino. |
3/24. Seller
Data Requirements table columns F1a, F1d and F5:
The seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided. Where the EORI number of the seller of the goods is not available, enter the seller’s full name and address. A contact phone number may be provided.
Data Requirements table column H1:
Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the full name and address of the seller of the goods, if his EORI number is not available to the declarant. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.
3/25. Seller identification No
Data Requirements table columns F1a, F1d and F5:
The seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided. Enter the EORI number of the seller of the goods referred to in Article 1(18), whenever this number is available to the declarant.
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 declarant.
Data Requirements table column H1:
Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the EORI number of the seller of the goods, where this number is available. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.
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 declarant.
3/26. Buyer
Data Requirements table columns F1a, F1d and F5:
The buyer is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided.
Where the EORI number of the buyer of the goods is not available, enter the buyer name and address. A contact phone number may be provided.
Data Requirements table column H1:
Where the buyer is different to the person provided in D.E. 3/15 Importer, enter the name and address of the buyer of the goods where his EORI number is not available to the declarant.
In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.
3/27. Buyer identification No
Data Requirements table columns F1a, F1d and F5:
The buyer is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided.
Enter the EORI number of the buyer of the goods, whenever this number is available to the declarant.
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 declarant.
Data Requirements table column H1:
Where the buyer is different to the person provided in D.E. 3/16 Importer, this information takes the form of the EORI number referred to in Article 1(18) of the buyer of the goods, where this number is available.
In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.
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 declarant.
3/28. Person notifying the arrival identification No
All relevant data requirements table column used:
This information takes the form of the EORI number referred to in Article 1(18) of the person that notifies the arrival of the active means of transport crossing the border.
3/29. Person notifying the diversion identification No
All relevant data requirements table columns used:
This information takes the form of the EORI number referred to in Article 1(18) of the person notifying the diversion.
3/30. Person presenting the goods to customs identification No
All relevant data requirements table columns used:
This information takes the form of the EORI number referred to in Article 1(18) of the person presenting the goods to customs upon their arrival.
3/31. Carrier
All relevant data requirements table columns used:
This information shall be provided in situations where the carrier is different from the declarant. Enter the full name and address of the person concerned. A contact phone number may be provided.
3/32. Carrier identification No
All relevant data requirements table columns used:
This information shall be provided where it is different from the declarant.
Where the entry summary declaration, or particulars of the entry summary declaration are lodged or amended by a person referred to in the second subparagraph of Article 127(4) of the Code, or are submitted in specific cases according to Article 127(6) of the Code, the EORI number of the carrier shall be provided.
The EORI number of the carrier shall also be provided in situations covered by Articles 105; 106 and 109.
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 declarant. That number may also be used whenever the carrier is the declarant.
Data Requirements table columns A1 to A3, F3a, F4a, F4b and F5:
This information takes the form of the EORI number referred to in Article 1(18) of the carrier, whenever this number is available to the declarant.
Data Requirements table columns F1a to F1d, F2a to F2c:
This information takes the form of the EORI number referred to in Article 1(18) of the carrier.
3/33. Notify party – Master level transport contract
All relevant data requirements table columns used:
Enter the full name and address of the party to be notified at entry of the arrival of the goods, as stipulated in the master bill of lading or master air waybill. This information needs to be provided where applicable. A contact phone number may be provided.
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and the relevant code defined for the D.E. 2/2. Additional information is entered, the notify party shall always be provided.
3/34. Notify party identification No – Master level transport contract
All relevant data requirements table columns used:
This information takes the form of the notify party EORI number referred to in Article 1(18), whenever this number is available to the declarant.
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 declarant.
3/35. Notify party – House level transport contract
All relevant data requirements table columns used:
Enter the full name and address of the party to be notified at entry of the arrival of the goods as stipulated in the house bill of lading or house air waybill. This information needs to be provided where applicable. A contact phone number may be provided.
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and the relevant code defined for the D.E. 2/2. Additional information is entered, the notify party shall always be provided.
3/36. Notify party identification No – House level transport contract
All relevant data requirements table columns used:
This information takes the form of the notify party EORI number referred to in Article 1(17), whenever this number is available to the declarant.
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 declarant.
3/37. Additional supply chain actor(s) identification No
All relevant data requirements table columns used:
Unique identification number assigned to an economic operator of a third country in the framework of a trade partnership programme developed in accordance with the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade which is recognised by the European Union.
The identifier of the party concerned shall be preceded by a role code specifying his role in the supply chain.
3/38. Person submitting the additional ENS particulars identification No
All relevant data requirements table columns used:
This information takes the form of the EORI number of the person issuing a transport contract as referred to in Article 112(1) first subparagraph or of the consignee referred to in Article 112(1) second subparagraph and in 113 (1) and (2) (e.g., freight forwarder, postal operator), who submits the additional entry summary declaration particulars pursuant to Articles 112 or 113.
3/39. Holder of the authorisation identification No
All relevant data requirements table columns used:
Using the relevant Union code, enter the type of the authorisation and the EORI number of the holder of the authorisation as provided for in Article 1(18).
3/40. Additional fiscal references identification No
All relevant data requirements table columns used:
When procedure code 42 or 63 is used, the information required by Article 143(2) of Directive 2006/112/EC shall be entered.
3/41. Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declaration identification No
All relevant data requirements table columns used:
This information takes the form of the EORI number referred to in Article 1(18) of the person presenting the goods to customs in cases where the declaration is made by entry in the declarant’s records.
3/42. Person lodging the customs goods manifest identification No
All relevant data requirements table columns used:
This information takes the form of the EORI number referred to in Article 1(18) of the person lodging the customs goods manifest.
3/43. Person requesting a proof of the customs status of Union goods identification No
All relevant data requirements table columns used:
This information takes the form of the EORI number referred to in Article 1(18) of the person requesting a proof of the customs status of Union goods.
3/44. Person notifying the arrival of goods following movement under temporary storage identification No
All relevant data requirements table columns used:
This information takes the form of the EORI number referred to in Article 1(18) of the person notifying the arrival of goods following the movement of goods under temporary storage.
Group 4 – Valuation information/Taxes
4/1. Delivery terms
All relevant data requirements table columns used:
Using the relevant Union codes and headings, give particulars of the terms of the commercial contract.
4/2. Transport charges method of payment
All relevant data requirements table columns used:
Enter the relevant code specifying the payment method for transport charges.
4/3. Calculation of taxes – Tax type
All relevant data requirements table columns used:
Using the relevant Union codes and, if applicable, the code(s) provided for by the Member State concerned, enter the tax types for each type of duty or tax applicable to the goods concerned.
4/4. Calculation of taxes – Tax base
All relevant data requirements table columns used:
Enter the duty or tax base applicable (value, weight or other).
4/5. Calculation of taxes – Tax rate
All relevant data requirements table columns used:
Enter the rates for each of the duties and taxes applicable.
4/6. Calculation of taxes – Payable tax amount
All relevant data requirements table columns used:
Enter the amount for each of the duties and taxes applicable.
The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed.
4/7. Calculation of taxes – Total
All relevant data requirements table columns used:
Enter the total amount of duties and taxes for the goods concerned.
The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed.
4/8. Calculation of taxes — Method of payment
All relevant data requirements table columns used:
Using the relevant Union code, indicate the method of payment applied.
4/9. Additions and deductions
All relevant data requirements table column used:
For each type of addition or deduction relevant for a given goods item, enter the relevant code followed by the corresponding amount in national currency that has not yet been included in or deducted from the item price.
4/10. Invoice currency
All relevant data requirements table columns used:
Using the relevant code, enter the currency in which the commercial invoice was drawn up.
This information is used in conjunction with D.E. 4/11 Total amount invoiced and D.E. 4/14 Item price/amount, where it is necessary for the calculation of import duties.
4/11. Total amount invoiced
All relevant data requirements table columns used:
Enter the invoiced price for all goods declared in the declaration expressed in the currency unit declared in D.E. 4/10 Invoice currency.
4/12. Internal currency unit
All relevant data requirements table columns used:
Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to economic operators to opt for the use of the euro unit for the establishment of their customs declarations, must include in this field an indicator of the currency unit, national unit or euro unit, used.
4/13. Valuation indicators
All relevant data requirements table column used:
Using the relevant Union codes, enter the combination of indicators to declare whether the value of the goods is determined by specific factors.
4/14. Item price/amount
All relevant data requirements table columns used:
Price of the goods for the declaration item concerned, expressed in the currency unit declared in D.E. 4/10 Invoice currency.
4/15. Exchange rate
All relevant data requirements table columns used:
This data element contains the rate of exchange fixed in advance by a contract between the parties concerned.
4/16. Valuation method
All relevant data requirements table columns used:
Using the relevant Union code, enter the valuation method used.
4/17. Preference
All relevant data requirements table columns used:
This data element concerns information on the tariff treatment of the goods. Where its use is provided as mandatory for in the data requirements table of Title I, Chapter 3, Section 1 of this Annex, it must be used even when no tariff preferential treatment is requested. Enter the relevant Union code.
The Commission will publish at regular intervals the list of the combinations of codes usable, together with examples and notes.
4/18. Postal Value
All relevant data requirements table columns used:
Content-piece, declared-value: Currency code and monetary value of the content piece, declared for customs purposes.
4/19. Postal charges
All relevant data requirements table columns used:
Item; postage paid: Currency code and amount of postage paid by or charged to the mailer.
Group 5 – Dates/Times/Periods/Places/Countries/Regions
5/1. Estimated date and time of arrival at first place of arrival in the Customs territory of the Union
All relevant data requirements table columns used:
Scheduled local date and time where the active means of transport arrives in the Union at (land) the first border post, (air) at the first airport or (sea) at the first port. In the case of transport by sea, this information shall be limited to the date of arrival.
Data Requirements table columns G1 to G3:
This information shall be limited to the date of arrival at first place of arrival in the Customs territory of the Union declared in the entry summary declaration.
5/2. Estimated date and time of arrival at the port of unloading
All relevant data requirements table columns used:
Scheduled local date and time at which the vessel is expected to arrive at the port, where the goods are to be unloaded.
5/3. Actual date and time of arrival in the Customs territory of the Union
All relevant data Requirements table column used:
Local date and time where the active means of transport actually arrives in the Union at (land) the first border post, (air) at the first airport or (sea) at the first port.
5/4. Declaration date
All relevant data requirements table columns used:
Date at which the respective declarations were issued and, when appropriate, signed or otherwise authenticated.
5/5. Declaration place
All relevant data requirements table columns used:
Place at which the respective paper-based declarations were issued.
5/6. Office of destination (and country)
All relevant data requirements table columns used:
Using the relevant Union code, enter the reference number of the office where the Union transit operation shall end.
5/7. Intended offices of transit (and country)
All relevant data requirements table columns used:
Enter the code for the intended customs office of entry into each contracting party to the transit convention other than the Union (hereafter referred to as ‘non-Union common transit country’) to be crossed and the customs office of entry by which the goods re-enter the customs territory of the Union after having crossed the territory of a non-Union common transit country, or, where the shipment is to cross a territory other than that of the Union or of a non-Union common transit country, the customs office of exit by which the transport leaves the Union and the customs office of entry by which it re-enters the Union.
Using the relevant Union code, enter the reference numbers of the customs offices concerned.
5/8. Country of destination code
Data Requirements table columns B1 to B4 and C1:
Using the relevant Union code, enter the country to which it is known at the time of release into the customs procedure that the goods are to be delivered.
Data Requirements table columns D1 to D3:
Using the relevant Union code, enter the last country of destination of the goods.
The country of last known destination is defined as the last country to which it is known at the time of release into the customs procedure that the goods are to be delivered.
Data Requirements table columns H1, H2 and H5:
Using the relevant Union code, enter the code for the Member State where the goods are located at the time of release into the customs procedure or, where column H5 is concerned, into home-use.
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.
Data Requirements table column H3:
Where goods are imported with a view to place them under the temporary admission procedure, the Member State of destination shall be the Member State where the goods are to be first used.
Data Requirements table column H4:
Where goods are imported with a view to place them under the inward processing procedure, the Member State of destination shall be the Member State where the first processing activity is carried out.
5/9. Region of destination code
All relevant data requirements table columns used:
Using the relevant code defined by Member States, enter the region of destination of the goods within the Member State concerned.
5/10. Place of delivery code – master level transport contract
All relevant data requirements table columns used:
In case of sea traffic, enter the UN/LOCODE, or, if not available, the country code followed by the postal code for the location where delivery occurs beyond the port of unloading, as stipulated in the master bill of lading.
In case of air traffic, enter the destination of goods using the UN/LOCODE, or, if not available, the country code followed by the postal code for the location, as stipulated in the master air waybill.
5/11. Place of delivery code — house level transport contract
All relevant data requirements table columns used:
In case of sea traffic, enter the UN/LOCODE, or, if not available, the country code followed by the postal code for the location where delivery occurs beyond the port of unloading, as stipulated in the house bill of lading.
In case of air traffic, enter the destination of goods using the UN/LOCODE, or, if not available, the country code followed by the postal code for the location, as stipulated in the house air waybill.
5/12. Customs office of exit
Data Requirements table columns A1, A2 and A3:
Using the relevant Union code, enter the customs office.
Data Requirements table columns B1 to B3 and C1:
Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the customs territory of the Union.
Data Requirements table column B4:
Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the fiscal territory concerned.
5/13. Subsequent customs office(-s) of entry
All relevant data requirements table columns used:
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 D.E. 7/4 Mode of transport at the border is 1, 4 or 8.
5/14. Country of dispatch/export code
Data Requirements table columns B1 to B4:
Enter the relevant Union code 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.
Data Requirements table columns H1, H2 to H5 and I1:
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 the relevant Union code to indicate 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.
5/15. Country of origin code
All relevant data requirements table column used:
Enter the relevant Union code for the country of non-preferential origin, as defined in Title II Chapter 2 of the Code.
5/16. Country of preferential origin code
All relevant data requirements table column used:
If a preferential treatment based on the origin of the goods is requested in D.E. 4/17 Preference, enter the country of origin, as indicated in the proof of origin. Where the proof of origin refers to a group of countries, enter the group of countries by using the relevant Union codes.
5/17. Region of origin code
All relevant data requirements table columns used:
Using the relevant code defined by Member States, enter the region of dispatch or production within the Member State concerned of the goods in question.
5/18. Countries of routing codes
Data requirements table column A1:
Identification in a chronological order of the countries through which the goods are routed between the country of original departure and final destination. This comprises also the countries of original departure and of final destination of the goods. This information is to be provided to the extent known.
Data Requirements table column A2:
Only the country of final destination of the goods shall be provided.
5/19. Countries of routing of the means of transport codes
Data Requirements table columns F1a, F1b, F2a, F2b and F5:
Identification in a chronological order of the countries through which the means of transport is routed between the country of original departure and final destination. This comprises the countries of original departure and of final destination of the means of transport.
Data Requirements table column F3a, F4a and F4b:
Only the country of original departure of the means of transport shall be provided.
5/20. Countries of routing of the consignment codes
Data requirements table columns A1, F1a, F1c, F2a, F2c, F3a and F5:
Identification in a chronological order of the countries through which the goods are routed between the country of original departure and final destination as stipulated in the lowest House Bill of Lading, lowest House Air waybill or road/rail transport document. This comprises also the countries of original departure and of final destination of the goods.
Data Requirements table column A2:
Only the country of final destination of the goods shall be provided.
5/21. Place of loading
All relevant data requirements table columns used:
Identification of the seaport, airport, freight terminal, rail station or other place at which the goods are loaded onto the means of transport being used for their carriage, including the country where it is located. Where available, coded information shall be provided for the identification of the location.
In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available.
Data Requirements table columns D1 to D3:
Using the relevant code where required, enter the place, at which the goods are to be loaded onto the active means of transport on which they are to cross the frontier of the Union.
Data Requirements table columns F4a and F4b:
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 economic operator.
Data Requirements table column F5:
This can be the place where goods were taken over according to the transport contract or the TIR customs office of departure.
5/22. Place of unloading
All relevant data requirements table columns used:
Identification 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. Where available, coded information shall be provided for the identification of the location.
In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available.
5/23. Location of goods
All relevant data requirements table columns used:
Using the relevant codes, enter the location where the goods may be examined. This location shall be precise enough to allow customs to carry out the physical control of the goods.
5/24. Customs office of first entry code
All relevant data requirements table columns used:
Identification of the Customs office responsible for the formalities where the active means of transport is intended to arrive first in the Customs territory of the Union.
Data Requirements table columns G1 to G3:
Identification of the customs office responsible for the formalities where the active means of transport was declared in the entry summary declaration to arrive first in the Customs territory of the Union.
5/25. Actual customs office of first entry code
All relevant data requirements table columns used:
Identification of the customs office responsible for the formalities where the active means of transport actually arrives first in the Customs territory of the Union.
5/26. Customs office of presentation
All relevant data requirements table column used:
Using the relevant Union code, indicate the customs office where the goods are presented for the purpose of placing them under a customs procedure.
5/27. Supervising customs office
All relevant data requirements table column used:
Using the relevant Union code, specify the customs office indicated in the respective authorisation to supervise the procedure.
Data Requirements table column G5:
This information shall take the form of the identifier of the supervising customs office competent for the temporary storage facility at the destination.
5/28. Requested validity of the proof
All relevant data requirements table column used:
Indicate the requested validity of the proof of the customs status of Union goods expressed in days, in case the person requesting a proof of the customs status of Union goods wishes to set a longer period of validity than that laid down in Article 123. The justification of the request shall be provided in D.E. 2/2 Additional information.
5/29. Date of presentation of the goods
All relevant data requirements table column used:
Indicate the date when the goods were presented to customs pursuant to Article 139 of the Code.
5/30. Place of acceptance
All relevant data requirements table column used:
Place where the goods are taken over from the consignor by the person issuing the bill of lading.
Identification of the seaport, freight terminal or other place at which the goods are taken over from the consignor, including the country where it is located. Where available, coded information shall be provided for the identification of the location.
In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available.
Group 6 – Goods identification
6/1. Net mass (kg)
All relevant data requirements table columns used:
Enter the net mass, expressed in kilograms, of the goods concerned by the relevant declaration goods item. The net mass is the mass of the goods without any packaging.
Where a net 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 net mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).
6/2. Supplementary units
All relevant data requirements table columns used:
Where necessary, enter the quantity of the item in question, expressed in the unit laid down in Union legislation, as published in TARIC.
6/3. Gross mass (kg) – Master level transport contract
All relevant data requirements table columns used:
Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the master level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
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.’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).
Where possible, the economic operator can provide that weight at declaration level item.
6/4. Gross mass (kg) – House level transport contract
All relevant data requirements table columns used:
Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the house level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
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,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).
Data Requirements table columns F1a, F1c, F2a, F2c, F2d, F3a, F3b and F5:
Where possible, the economic operator can provide that weight at declaration level item.
6/5. Gross mass (kg))
All relevant data requirements table columns used:
The gross mass is the weight of goods including packaging, but excluding the carrier’s equipment for the declaration.
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,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).
Data requirements table columns B1 to B4, H1 to H6, I1 and I2:
Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods.
When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases:
|
a) |
The pallet forms a separate item on the customs declaration; |
|
b) |
The duty rate for the item in question is based on the gross weight and/or the tariff quota for the item in question is managed in measurement unit ‘gross weight’. |
Data Requirements table columns A1, A2, E1, E2, G4 and G5:
Where possible, the economic operator can provide that weight at declaration level item.
Data Requirements table columns D1 to D3:
Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods.
Where the declaration comprises several goods items, which concern goods that are packed together in such a way that it is impossible to determine the gross mass of the goods pertaining to any goods item, the total gross mass needs only to be entered on header level.
Where a paper-based transit declaration covers several goods items, 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 relevant procedures referred to in the table in Title I.
6/6. Description of goods – Master level transport contract
All relevant data requirements table columns used:
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’‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission.
Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods.
6/7. Description of goods – House level transport contract
All relevant data requirements table columns used:
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’‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission.
Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods.
6/8. Description of goods
All relevant data requirements table columns used:
Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods.
Data Requirements table columns A1 and A2:
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’‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission.
Data Requirements table columns B3, B4, C1, D1,D2, E1 and E2:
It means the normal trade description. Where the commodity code is to be provided, the description must be precise enough to allow the goods to be classified.
Data Requirements table columns B1, B2, H1 to H5 and I1:
The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure in a public customs warehouse type I, II or III or a private customs warehouse, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification of the goods.
Data Requirements table columns D3, G4, G5 and H6:
It is a plain language description that is precise enough for Customs services to be able to identify the goods.
6/9. Type of packages
All relevant data requirements table columns used:
Code specifying the type of package.
6/10. Number of packages
All relevant data requirements table columns used:
Total number of packages based on the smallest external packing unit. This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged.
This information shall not be provided where goods are in bulk.
6/11. Shipping marks
All relevant data requirements table columns used:
Free form of description of the marks and numbers on transport units or packages.
Data Requirements table columns A1, C1, E2, F1a, F1b, F1c, F2a, F2c, G4 and I1:
This information will 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 economic operator where available. A UCR or the references in the transport document that allows the unambiguous identification of all packages in the consignment may replace the shipping marks.
6/12. UN Dangerous Goods Code
All relevant data requirements table columns used:
The United Nations Dangerous Goods identifier (UNDG) is the serial number assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.
6/13. CUS code
All relevant data requirements table columns used:
The Customs Union and Statistics (CUS) number is the identifier assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations.
The declarant may provide this code on a voluntary basis where no TARIC measure exists for the goods concerned, i.e. where providing this code would represent a lesser burden than a full textual description of the product.
Table columns B1 and H1:
Where the goods concerned are subject to a TARIC measure in relation with a CUS code, the code CUS shall be provided.
6/14. Commodity code — Combined Nomenclature code
Data Requirements table columns B1 to B4, C1, H1 to H6 and I1:
Enter the Combined Nomenclature code number corresponding to the item in question.
Data Requirements table columns A1 and A2:
The Harmonised System nomenclature code with at least the first four digits shall be used.
Data Requirements table columns D1 to D3 and E1:
The Combined Nomenclature code with at least the first four and up to eight digits shall be used according to Title I, Chapter 3, Section 1 of this Annex.
In the case of Union transit procedure, the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. The commodity code may be expanded to eight digits for national use.
However, where Union legislation so requires, the Combined Nomenclature heading shall be used.
Data Requirements table column E2:
Code number corresponding to the item in question. If provided, this information shall take the form of the six-digit Harmonised System nomenclature code. The trader may provide the eight-digit Combined Nomenclature code. Where the goods description and the Commodity code are both available, the Commodity code will be preferably used.
Data Requirements table columns F1a, F1b, F1c and F5:
Enter the six-digit Harmonised System nomenclature code of the goods declared. In case of combined transportation, enter the six-digit Harmonised System Nomenclature code of the goods transported by the passive means of transport.
Data Requirements table columns F2a, F2c, F2d, F3a, F3b, F4a, F4c, G4 and G5:
Enter the six-digit Harmonised System nomenclature code of the goods declared. This information shall not be required for the goods of a non-commercial nature.
6/15. Commodity code — TARIC code
All relevant used data requirements table columns:
Enter the TARIC subheading corresponding to the item in question.
6/16. Commodity code — TARIC additional codes
All relevant used data requirements table columns:
Enter the TARIC additional codes corresponding to the item in question.
6/17. Commodity code — National additional codes
Data Requirements table columns B1, B2 and B3:
Enter the codes adopted by the Member State concerned, corresponding to the item in question.
Data Requirements table columns H1 and H2 to H5:
Enter the code number corresponding to the item in question.
6/18. Total packages
All relevant used data requirements table columns:
Enter in figures the total number of packages making up the consignment in question.
6/19. Type of goods
All relevant used data requirements table columns:
Item nature of transaction, coded.
Group 7 – Transport information (modes, means and equipment)
7/1. Transhipments
All relevant data requirements table column used:
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 of the paper-based customs declaration. |
Table column D3:
Enter the following information when the goods are transhipped partially or totally from one means of transport to another, or from one container to another:
|
— |
Country and place of transhipment according to the specifications defined for data elements 3/1 Exporter and 5/23 Location of goods, |
|
— |
Identity and nationality of new means of transport according to the specifications defined for D.E. 7/7 Identity of means of transport at departure and D.E. 7/8 Nationality of means of transport at departure, |
|
— |
Indicator whether the consignment is containerized or not following the coding list for D.E. 7/2 Container. |
7/2. Container
Table columns B1, B2, B3, D1, D2 and E1:
Enter the presumed situation when crossing the external frontier of the Union, based on the information available at the time of completion of the export or transit formalities, or the submission of the request for the proof of the customs status of Union goods, using the relevant Union code.
Table columns H1 and H2 to H4:
Enter the situation when crossing the external frontier of the Union using the relevant Union code.
7/3. Conveyance reference number
All relevant used data requirements table columns:
Identification of the journey of the means of transport, for example voyage number, flight number, trip number, if applicable.
For maritime and air transport, in situations where the operator of the vessel or the aircraft transports goods under a vessel-sharing, code-sharing or similar contracting agreement with partners, the partners’ voyage or flight numbers shall be used.
7/4. Mode of transport at the border
Data Requirements table columns B1, B2, B3 D1 and D2:
Using the relevant Union code, 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.
Data Requirements table columns B4:
Using the relevant Union code, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the fiscal territory concerned.
Data Requirements table columns F1a to F1c, F2a to F2c, F3a, F4a, F4b, F5, G1 and G2:
Using the relevant Union code, enter the 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 case of combined transportation the rules set out for D.E. 7/14 Identity of active means of transport crossing the border and D.E. 7/15 Nationality of active means of transport crossing the border shall apply.
Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared.
Data Requirements table columns H1 to H4:
Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union.
Data Requirements table column H5:
Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the fiscal territory concerned.
7/5. Inland mode of transport
Data Requirements table columns B1, B2, B3 and D1:
Using the relevant Union code, enter the mode of transport upon departure.
Data Requirements table columns H1 and H2 to H5:
Using the relevant Union code, enter the mode of transport upon arrival.
7/6. Identification of actual means of transport crossing the border
All relevant data requirements table columns used:
This information shall take the form of the IMO ship identification number or the IATA flight number for sea 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 codeshare partners’ flight numbers shall be used.
7/7. Identity of means of transport at departure
Data Requirements table columns B1 and B2:
Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities (or that of the vehicle propelling the others if there are several means of transport). 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 Air transport Road transport Rail transport |
Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle registration number Wagon number |
Data Requirements table columns D1 to D3:
This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns B1 and B2.
Where goods are transported by way of a trailer and a tractor, enter registration numbers of both trailer and tractor. Where the registration number of the tractor is not known, enter the trailer registration number.
7/8. Nationality of means of transport at departure
All relevant data requirements table columns used:
Enter the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) on which the goods are directly loaded at the time of transit formalities, in the form of the relevant Union code. If a tractor and trailer of different nationalities are used, enter the nationality of the tractor.
Where goods are transported by way of a trailer and a tractor, enter the nationality of both trailer and tractor. Where the nationality of the tractor is not known, enter the nationality of the trailer.
7/9. Identity of means of transport on arrival
Data Requirements table columns H1 and H3 to H5:
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 Air transport Road transport Rail transport |
Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle registration number Wagon number |
Data Requirements table columns G4 and G5:
This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns H1 and H3 to H5.
7/10. Container identification number
All relevant data requirements table columns used:
Marks (letters and/or numbers) which identify the transport container.
For modes of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers.
In the air mode, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers.
In the context of this data element, the swap bodies and semi-trailers used for road and rail transport shall be considered as containers.
If applicable, for containers covered by the standard ISO 6346, the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) shall also be provided in addition to the container identification number.
For swap bodies and semi-trailers the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard shall be used.
7/11. Container size and type identification
All relevant data requirements table columns used:
Coded information specifying the characteristics, i.e. size and type of the transport equipment (container).
7/12. Container packed status
All relevant data requirements table columns used:
Coded information specifying how full a piece of transport equipment (container) is.
7/13. Container supplier type code
All relevant data requirements table columns used:
Code identifying the type of party that is the supplier of the transport equipment (container).
7/14. Identity of active means of transport crossing the border
All relevant data requirements table columns used:
Enter the identity of the active means of transport crossing the Union’s external frontier.
Data Requirements table columns B1, B3 and D1:
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 shall be entered:
|
Means of transport |
Method of identification |
|
Sea and inland waterway transport Air transport Road transport Rail transport |
Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle registration number Wagon number |
Data Requirements table columns E2, F1a to F1c, F2a, F2b, F4a, F4b and F5:
The definitions provided for regarding D.E. 7/7 Identity of means of transport at departure shall be used. Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared.
Data Requirements table column G1 and G3:
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, as provided on the entry summary declaration lodged previously in relation with the goods concerned.
For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the codeshare partners’ flight numbers shall be used.
Data Requirements table column G2:
This information shall take the form of the IMO ship identification number or the IATA flight number for sea or air transport respectively, as provided on the entry summary declaration lodged previously in relation with the goods concerned.
For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the codeshare partners’ flight numbers shall be used.
7/15. Nationality of active means of transport crossing the border
Data Requirements table columns B1, B2, D1 and H1, H3 to H5:
Using the relevant Union code, enter the nationality of the active means of transport crossing the Union’s 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.
Data Requirements table columns F1a, F1b, F2a, F2b, F4a, F4b and F5:
The relevant codes shall be used for nationality where this information is not yet included in the identity.
7/16. Identity of passive means of transport crossing the border
All relevant data requirements table columns used:
In the case of combined transportation, enter the identity of the passive means of transport that is being transported by the active means of transport provided in D.E. 7/14 Identity of active means of transport crossing the border. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry.
Depending on the means of transport concerned, the following details concerning identity shall be entered:
|
Means of transport |
Method of identification |
|
Sea and inland waterway transport Air transport Road transport Rail transport |
Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle and/or trailer registration number Wagon number |
7/17. Nationality of passive means of transport crossing the border
All relevant data requirements table columns used:
Using the relevant Union code, enter the nationality of the passive means of transport being transported by the active means of transport crossing the Union’s external frontier.
In the case of combined transportation, enter the nationality of the passive means of transport, by using the relevant Union code. The passive means of transport is the one being transported by the active means of transport crossing the Union’s external border as provided in D.E. 7/14 Identity of active means of transport crossing the border. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry.
This data element shall be used where the information on the nationality is not yet included in the identity.
7/18. Seal number
Data Requirements table columns A1, F1a to F1c, F5, G4 and G5:
The identification numbers of the seals affixed to the transport equipment, where applicable.
Data Requirements table columns D1 to D3:
The information shall be provided, if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a holder of the transit procedure is granted the use of seals of a special type.
7/19. Other incidents during carriage
All relevant data requirements table column used:
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.
Table column D3:
Enter a description of incidents during carriage.
7/20. Receptacle identification numbers
All relevant data requirements table columns used:
A receptacle is a loading unit to carry mail items.
Data Requirements table columns F4a, F4b and F4d:
Enter the receptacle identification numbers that make up the consolidated consignment assigned by a postal operator.
Group 8 –Other data elements (statistical data, guarantees, tariff related data)
8/1. Quota order number
All relevant data requirements table columns used:
Enter the order number of the tariff quota for which the declarant is applying.
8/2. Guarantee type
All relevant data requirements table columns used:
Using the relevant Union codes, enter the type of guarantee used for the operation.
8/3. Guarantee reference
All relevant data requirements table columns used:
Enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.
Data Requirements table columns D1 and D2:
Enter the amount of the guarantee to be used for the operation, except for goods carried by rail.
8/4. Guarantee not valid in
All relevant data requirements table columns used:
Where a guarantee is not valid for all the common transit countries, add after ‘Not valid for’ the relevant codes for the common transit country or countries concerned.
8/5. Nature of transaction
All relevant data requirements table columns used:
Using the relevant Union codes and headings, enter the type of transaction concerned.
8/6. Statistical value
All relevant data requirements table columns used:
Enter the statistical value expressed in the currency unit the code for which may appear in D.E. 4/12 Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the export/import formalities are completed, in accordance with the Union provisions in force.
8/7. Writing-off
All relevant data requirements table columns used:
Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the import/export licences and certificates.
Such details shall include the reference to the authority issuing the licence or certificate concerned, the period of validity of the licence or certificate concerned, the writing-off quantity and the respective measurement unit.
(1) The preloading minimum data corresponds to the CN23 data.
ANNEX B-01
PAPER-BASED STANDARD DECLARATIONS – NOTES AND FORMS TO BE USED
TITLE I
General provisions
Article 1
Data requirements of paper-based customs declarations
The paper-based customs declaration shall contain the data set out in Annex B and shall be supported by the documents as laid down in Article 163 of the Code.
Article 2
Use of paper-based customs declaration
|
(1) |
The paper-based customs declaration shall be presented in subsets containing the number of copies required for the completion of formalities relating to the customs procedure under which the goods are to be placed. |
|
(2) |
Where the Union transit procedure or the common transit procedure is preceded or followed by another customs procedure, a subset containing the number of copies required for the completion of formalities relating to the transit procedure and the preceding or following procedure may be presented. |
|
(3) |
The subsets referred to in paragraphs 1 and 2 shall be taken from the full set of eight copies, in accordance with the specimen contained in Title III of this Annex. |
|
(4) |
The declaration forms may be supplemented, where appropriate, by one or more continuation forms presented in subsets containing the declaration copies needed to complete the formalities relating to the customs procedure under which the goods are to be placed. Those copies needed in order to complete the formalities relating to preceding or subsequent customs procedures may be attached where appropriate. The continuation subsets shall be taken from a set of eight copies, in accordance with the specimen contained in title IV of this Annex. The continuation forms shall be an integral part of the Single Administrative Document to which they relate. |
|
(5) |
The notes for the paper-based customs declaration established on the basis of the single administrative document are detailed in Title II. |
Article 3
Use of paper-based customs declaration for successive procedures
|
(1) |
Where Article 2(2) of this Annex is applied, each party involved shall be liable only as regards the data relating to the procedure for which he applied as declarant, holder of the transit procedure or as the representative of one of these. |
|
(2) |
For the purposes of paragraph 1, where the declarant uses a Single Administrative Document issued during the preceding customs procedure, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing data for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary. In the cases referred to in the first subparagraph, the declarant shall immediately inform the customs office where the declaration is lodged of any discrepancy found between the goods in question and the existing data. In this case the declarant shall then draw up his declaration on fresh copies of the Single Administrative Document. |
|
(3) |
Where the Single Administrative Document is used to cover several successive customs procedures, the customs authorities shall satisfy themselves that the data given in the declarations relating to the various procedures in question all agree. |
Article 4
Special use of paper-based customs declaration
Article 1 paragraph 3 of the Code will apply mutatis mutandis for paper declarations. To this effect, the forms referred to in Articles 1 and 2 of this Annex shall also be used in trade in Union goods consigned to, from or between special fiscal territories.
Article 5
Exceptions
The provisions of this subsection 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.
TITLE II
Notes
CHAPTER 1
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 Titles III and IV of this Annex:
|
|
(5) |
The copies on which the data contained in the forms shown in Titles III and IV of this Annex must appear by a self-copying process are shown in Title V, Chapter 1 of this Annex. |
|
(6) |
The forms shall measure 210 × 297 mm with a maximum tolerance as to length of 5 mm less and 8 mm more. |
|
(7) |
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. |
|
(8) |
The forms and continuation forms used comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies:
Various combinations are therefore possible, such as:
|
|
(9) |
In addition, according to Article 125, the customs status of Union goods can be proved by a written proof established on a copy 4. |
|
(10) |
Economic 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 transit 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. |
|
(11) |
When, pursuant to Article 5 of this Annex, 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 Union Customs Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Union transit procedure), except:
|
CHAPTER 2
Data requirements
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 that correspond to the data elements which may be completed for each procedure are set out in the data requirements table of Annex B, Title I. The specific provisions concerning each box that corresponds to the data elements as they are described in Annex B, Title II apply without prejudice to the status to the data elements concerned.
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 data may have to be entered on the copies of the Single Administrative Document accompanying the goods. These data elements 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 data may be added legibly by hand; in this case, the form should be completed in ink in block capitals. These data elements, which only appear on copies 4 and 5, concern the following boxes:
|
— |
Transhipments (55) |
|
— |
Other incidents during carriage (56) |
CHAPTER 3
Instructions for use of the forms
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 data 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 data 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 data 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 Article 1(3) of the Code, 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 transit procedure or, where applicable, his authorised representative commits him in respect of all data relating to the Union transit operation pursuant to the provisions on Union transit laid down in the Union Customs Code and in this Regulation and as listed in Annex B Title I.
Unless Chapter 4 provides otherwise, a box that is not to be used should be left completely blank.
CHAPTER 4
Remarks concerning the continuation forms
|
A. |
Continuation forms should only be used where the declaration covers more than one item (cf. box 5). They must be presented together with an IM, EX, EU or CO form. |
|
B. |
The instructions in this title also apply to the continuation forms. However:
|
|
C. |
If continuation forms are used,
|
TITLE III
Model of Single Administrative Document (eight-copy set)
TITLE IV
Model of Single Administrative Document continuation form (eight-copy set)
TITLE V
Indication of the copies of the forms shown in Titles III and IV on which data should appear by a self copying process
(Counting copy 1)
|
Box number |
Copies |
| I. BOXES FOR OPERATORS |
|
|
1 |
1 to 8 |
|
|
except middle subdivision: |
|
|
1 to 3 |
|
2 |
1 to 5 (1) |
|
3 |
1 to 8 |
|
4 |
1 to 8 |
|
5 |
1 to 8 |
|
6 |
1 to 8 |
|
7 |
1 to 3 |
|
8 |
1 to 5 (1) |
|
9 |
1 to 3 |
|
10 |
1 to 3 |
|
11 |
1 to 3 |
|
12 |
— |
|
13 |
1 to 3 |
|
14 |
1 to 4 |
|
15 |
1 to 8 |
|
15a |
1 to 3 |
|
15b |
1 to 3 |
|
16 |
1, 2, 3, 6, 7 and 8 |
|
17 |
1 to 8 |
|
17a |
1 to 3 |
|
17b |
1 to 3 |
|
18 |
1 to 5 (1) |
|
19 |
1 to 5 (1) |
|
20 |
1 to 3 |
|
21 |
1 to 5 (1) |
|
22 |
1 to 3 |
|
23 |
1 to 3 |
|
24 |
1 to 3 |
|
25 |
1 to 5 (1) |
|
26 |
1 to 3 |
|
27 |
1 to 5 (1) |
|
28 |
1 to 3 |
|
29 |
1 to 3 |
|
30 |
1 to 3 |
|
31 |
1 to 8 |
|
32 |
1 to 8 |
|
33 |
first subdivision on the left: 1 to 8 |
|
|
remainder: 1 to 3 |
|
34a |
1 to 3 |
|
34b |
1 to 3 |
|
35 |
1 to 8 |
|
36 |
— |
|
37 |
1 to 3 |
|
38 |
1 to 8 |
|
39 |
1 to 3 |
|
40 |
1 to 5 (1) |
|
41 |
1 to 3 |
|
42 |
— |
|
43 |
— |
|
44 |
1 to 5 (1) |
|
45 |
— |
|
46 |
1 to 3 |
|
47 |
1 to 3 |
|
48 |
1 to 3 |
|
49 |
1 to 3 |
|
50 |
1 to 8 |
|
51 |
1 to 8 |
|
52 |
1 to 8 |
|
53 |
1 to 8 |
|
54 |
1 to 4 |
|
55 |
— |
|
56 |
— |
| II. ADMINISTRATIVE BOXES |
|
|
A |
1 to 4 (2) |
|
B |
1 to 3 |
|
C |
1 to 8 (2) |
|
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 may choose whether these particulars appear on the copies indicated.
ANNEX B-02
TRANSIT ACCOMPANYING DOCUMENT
CHAPTER I
Specimen of transit accompanying document
CHAPTER II
Notes and particulars (data) for the Transit Accompanying Document
The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code and described in Annex72-04of the same regulation applies.
The paper to be used for the Transit Accompanying Document can be of green colour.
The transit accompanying document shall be printed on the basis of the data derived from the transit declaration, where appropriate, amended by the holder of the transit procedure and/or verified by the office of departure, and completed as follows:
|
1. |
Box MRN The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated. The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’. |
|
2. |
Box Forms (1/4):
|
|
3. |
In the space under box Reference number/UCR (2/4): Name and address of the customs office to which a copy of the transit accompanying document has to be returned where BCP is used. |
|
4. |
Box Office of departure (C):
|
|
5. |
Box Control by office of departure (D):
The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation. |
|
6. |
Formalities en route The following procedure is applicable until NCTS allows Customs to record this information directly into the system. Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the transit accompanying document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters. Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made. Where those authorities consider that the Union transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the transit accompanying documents. The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the transit accompanying document. The data can also be incorporated by the authorised consignee. The boxes and activities involved are:
Box Transhipment (7/1) The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question. However, where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the transit procedure to leave box 7/7-/7/8 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 they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 7/1.
Box Other incidents during carriage (7/19) Box to be completed in accordance with current obligations regarding transit. In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary. |
ANNEX B-03
LIST OF ITEMS
CHAPTER I
Specimen of the list of items
CHAPTER II
Notes and the particulars (data) for the list of items
The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code and described in Annex72-04 of the same regulation applies. The transit/security List of Items shall contain the data specific to items of goods within the declaration.
The boxes of the list of items are vertically expandable. In addition to the provisions in the explanatory notes of Annex B, data has to be printed as follows, if appropriate using codes:
|
(1) |
Box MRN — as defined in Annex B-04. The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated. |
|
(2) |
The data of the different boxes at item level have to be printed as follows:
|
ANNEX B-04
TRANSIT/SECURITY ACCOMPANYING DOCUMENT (‘TSAD’)
TITLE I
Specimen of the Transit/Security Accompanying Document
TITLE II
Notes and data for the Transit/Security Accompanying Document
The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code and described in Annex 72-04 of the same regulation applies. The Transit/Security Accompanying Document contains data valid for the whole of the declaration.
The information contained in the Transit/Security Accompanying Document shall be based on data derived from the transit declaration; where necessary, that information will be amended by the holder of the transit procedure and/or verified by the office of departure.
In addition to the provisions in the notes of Annex B, data has to be printed as follows:
|
(1) |
Box MRN The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated. The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’. |
|
(2) |
Box Sec. Decl.: Indicate code S where the Transit/Security Accompanying Document contains security information as well. Where this Document does not contain security information, the box shall be left blank. |
|
(3) |
Box Forms (1/4): First subdivision: serial number of the current printed sheet, Second subdivision: total number of sheets printed (including list of items) |
|
(4) |
Box reference number/UCR (2/4): Indicate LRN or/and UCR LRN — a local reference number as defined in Annex B. UCR — a Unique Consignment Reference Number as referred to in Annex B, title II, D.E. 2/4 Reference number/UCR. |
|
(5) |
In the space under box reference number/UCR 2/4: Name and address of the customs office to which the return copy of the Transit/Security Accompanying Document shall be returned. |
|
(6) |
Box Sp.circ.ind (1/7): Enter specific circumstance indicator |
|
(7) |
Box Office of departure (C):
|
|
(8) |
Box Control by office of departure (D):
The Transit/Security Accompanying Document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation. |
|
(9) |
Formalities en route |
The following procedure is applicable until NCTS allows Customs to record this information directly into the system.
Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the Transit/Security Accompanying Document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The data may be added legibly by hand, in which case the entries should be made in ink and in block letters.
Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made.
Where those authorities consider that the Union transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the Transit/Security Accompanying Documents.
The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the Transit/Security Accompanying Document. The data can also be incorporated by the authorised consignee.
The boxes and activities involved are:
|
— |
transhipment: use box Transhipment (7/1) |
Box Transhipment (7/1)
The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.
However where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the transit procedure to leave box 18 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 they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 7/1.
|
— |
Other incidents: use box Other incidents during carriage (7/19). |
Box Other incidents during carriage (7/19)
Box to be completed in accordance with current obligations regarding transit.
In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.
ANNEX B-05
TRANSIT/SECURITY LIST OF ITEMS (‘TSLoI’)
TITLE I
Specimen of the Transit/Security List of Items
TITLE II
Notes and data for the Transit/Security List of Items
The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code and described in Annex72-04 of the same regulation applies. The transit/security List of Items shall contain the data specific to items of goods within the declaration.
The boxes of the list of items are vertically expandable. In addition to the provisions in the explanatory notes of Annex B, data has to be printed as follows, if appropriate using codes:
|
(1) |
Box MRN — as defined in Annex B-04. The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated. |
|
(2) |
The data of the different boxes at item level have to be printed as follows:
|
ANNEX 12-01
COMMON DATA REQUIREMENTS FOR THE REGISTRATION OF ECONOMIC OPERATORS AND OTHER PERSONS
TITLE I
Data requirements
CHAPTER 1
Introductory notes to the data requirements table
|
1. |
The central system used for the registration of economic operators and other persons contains the data elements defined in Title I, Chapter 3. |
|
2. |
The data elements to be provided are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table. |
|
3. |
The formats of the data requirements described in this Annex are specified in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code. |
|
4. |
The ‘A’ or ‘B’ symbol listed in Chapter 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it. |
|
5. |
An EORI record may only be deleted when a guard delay of 10 years has elapsed after the expiry date. |
CHAPTER 2
Table Legend
|
Data element number |
Order number allocated to the data element concerned |
|
Data element name |
Name of the data element concerned |
|
Symbol |
Symbol description |
|
A |
Mandatory: data required by every Member State. |
|
B |
Optional for the Member States: data that Member States may decide to waive. |
CHAPTER 3
Data Requirements Table
|
D.E. No |
D.E. Name |
D.E. mandatory/optional |
|
1 |
EORI number |
A |
|
2 |
Full name of the person |
A |
|
3 |
Address of establishment/address of residence |
A |
|
4 |
Establishment in the customs territory of the Union |
A |
|
5 |
VAT identification number(s) |
A |
|
6 |
Legal status |
B |
|
7 |
Contact information |
B |
|
8 |
Third country unique identification number |
B |
|
9 |
Consent to disclosure of personal data listed in points 1, 2 and 3 |
A |
|
10 |
Short name |
A |
|
11 |
Date of establishment |
B |
|
12 |
Type of person |
B |
|
13 |
Principal economic activity |
B |
|
14 |
Start date of the EORI number |
A |
|
15 |
Expiry date of the EORI number |
A |
TITLE II
Notes in relation with data requirements
Introduction
The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I.
Data requirements
1. EORI number
EORI number referred to in Article 1(18).
2. Full name of the person
For natural persons:
Name of the person as indicated in a travel document recognized as valid for purposes of crossing the external border of the Union or in the national personal register of the Member State of residence.
For economic operators which are included in the business register of the Member State of establishment:
Legal name of the economic operator as registered in the business register of the country of establishment.
For economic operators that are not included in the business register of the country of establishment:
Legal name of the economic operator as indicated in the act of establishment.
3. Address of establishment/address of residence
The full address of the place where the person is established/resides, including the identifier of the country or territory.
4. Establishment in the customs territory of the Union
To indicate whether or not the economic operator is established in the customs territory of the Union. This data element is only used for economic operators with an address in a third country.
5. VAT identification number(s)
Where assigned by Member States.
6. Legal status
As stated in the act of establishment.
7. Contact information
Contact person name, address and any of the following: telephone number, fax number, e-mail address.
8. Third country unique identification number
In the case of a person not established in the customs territory of the Union:
Identification number where assigned to the person concerned by the competent authorities in a third country for the identification of economic operators for customs purposes.
9. Consent to disclosure of personal data listed in points 1, 2 and 3
To indicate whether or not the consent has been given.
10. Short name
Short name of the registered person.
11. Date of establishment
For natural persons:
Date of birth
For legal persons and associations of persons referred to in Article 5(4) of the Code: date of establishment as indicated in the business register of the country of establishment or in the act of establishment where the person or the association is not registered in the business register.
12. Type of person
Relevant code to be used
13. Principal economic activity
Principal economic activity code in accordance with the Statistical Classification of Economic Activities in the European Community (NACE) listed in the business register of the Member State concerned.
14. Start date of the EORI number
First day of the validity period of the EORI record. This means the first day where the economic operator can use the EORI number for exchange with customs authorities. The start date may not be before the date of establishment.
15. Expiry date of the EORI number
Last day of the validity period of the EORI record. This means the last day where the economic operator can use the EORI number for exchange with customs authorities.
ANNEX 22-01
Introductory notes and list of substantial processing or working operations conferring non-preferential origin
INTRODUCTORY NOTES
1. Definitions
1.1. References to ‘manufacturing’, ‘producing’ or ‘processing’ goods include any kind of working, assembly or processing operation.
Methods of obtaining goods include manufacturing, producing, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing.
1.2. ‘Material’ includes ingredients, parts, components, subassemblies and goods that were physically incorporated into another good or were subject to a process in the production of another good.
‘Originating material’ means a material whose country of origin, as determined under these rules, is the same country as the country in which the material is used in production.
‘Non-originating material’ means a material whose country of origin, as determined under these rules, is not the same country as the country in which that material is used in production.
‘Product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation.
1.3. Value added rule
|
(a) |
‘X% value added rule’ means manufacture where the increase in value acquired as a result of working and processing, and if applicable, the incorporation of parts originating in the country of manufacture represents at least X% of the ex-works price of the product. ‘X’ represents the percentage indicated for each heading. |
|
(b) |
‘Value acquired as a result of working and processing and incorporation of parts originating in the country of manufacture’ means the increase in value resulting from the assembly itself, together with any preparatory, finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations. |
|
(c) |
‘Ex-works price’ means the price paid or to be paid for the product ready for collection at the manufacturer’s premises in whose undertaking the last working or processing is carried out; this price must reflect all costs related to the manufacturing of the product (including the cost of all the materials used), minus any internal taxes which are, or may be, repaid when the product obtained is exported or re-exported. |
Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported or re-exported;
1.4. Complete making up
The term ‘complete making-up’ used in the list means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed. However, making-up shall not necessarily be considered as incomplete where one or more finishing operations have not been carried out.
1.5. Where the term ‘country’ is used in this Annex, it shall be understood to refer to ‘country or territory’.
2. Application of the rules in this Annex
|
2.1. |
The rules provided in this Annex are to be applied to goods on the basis of their classification in the Harmonised System, as well as on further criteria which may be provided for in addition to the Harmonised System headings or subheadings created specifically for the purposes of this Annex. A Harmonised System heading or subheading which is further subdivided using such criteria is referred to in this Annex as ‘split heading’ or ‘split subheading’. ‘Harmonised System’ means the Harmonized Commodity Description and Coding System (also referred to as ‘HS’) as amended pursuant to the Recommendations of 26 June 2009 and of 26 June 2010 of the Customs Cooperation Council. Classification of goods within headings and subheadings of the Harmonised System is governed by the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading Notes to that System. Those rules and notes form part of the Combined Nomenclature, which is set out in Annex I to Council Regulation (EEC) No 2658/87. For the purposes of the identification of a correct split heading or subheading for certain goods in this Annex, the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading notes to that System, are to apply mutatis mutandis, unless otherwise required in this Annex. |
|
2.2. |
Reference to a change in tariff classification in the primary rules laid down below shall apply only to non-originating materials. |
|
2.3. |
Materials which have acquired originating status in a country are considered to be originating materials of that country for the purpose of determining the origin of a good incorporating such materials, or of a good made from such materials by further working or processing in that country. |
|
2.4. |
When it is not commercially practical to keep separate stocks of interchangeable materials or goods originating in different countries, the country of origin of commingled materials or goods that are interchangeable may be allocated on the basis of an inventory management method recognized in the country in which the materials or goods were commingled. |
|
2.5. |
For the purposes of the application of primary rules based on tariff classification change, non-originating materials that do not satisfy the primary rule shall, unless otherwise specified in a certain Chapter, be disregarded, provided that the total value of such materials does not exceed 10 % of the ex-works price of the good. |
|
2.6. |
Primary rules laid down at Chapter level (Chapter primary rules) have the same value as primary rules laid down at subdivision level and can be applied alternatively. |
3. Glossary
The primary rules at subdivision level, when they are based on a change in tariff classification, can be expressed using the following abbreviations.
|
CC |
: |
change to the chapter in question from any other chapter |
|
CTH |
: |
change to the heading in question from any other heading |
|
CTSH |
: |
change to the subheading in question from any other subheading or from any other heading |
|
CTHS |
: |
change to the split heading in question from any other split of this heading or from any other heading |
|
CTSHS |
: |
change to the split subheading in question from any other split of this subheading or from any other subheading or heading |
SECTION I
LIVE ANIMALS; ANIMAL PRODUCTS
CHAPTER 2
Meat and edible meat offal
Chapter residual rule applicable to mixtures:
|
(1) |
For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. |
|
(2) |
The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together. |
|
(3) |
When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. |
Chapter note:
Where the primary rule for headings 0201 until 0206 is not met, the meat (offal) shall be considered as originating in the country where the animals from which it was obtained were fattened or reared for the longest period.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
0201 |
Meat of bovine animals, fresh or chilled. |
The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering. |
|
0202 |
Meat of bovine animals, frozen |
The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering. |
|
0203 |
Meat of swine, fresh, chilled or frozen. |
The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering. |
|
0204 |
Meat of sheep or goats, fresh, chilled or frozen. |
The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering. |
|
0205 |
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. |
The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering. |
CHAPTER 4
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Chapter residual rule applicable to mixtures:
|
(1) |
For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. |
|
(2) |
The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products from headings 0401 to 0404 shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together. |
|
(3) |
When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. |
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||||||||
|
ex 0408 |
|
The origin of the goods shall be the country where drying took place (after breaking and separation where appropriate) of:
|
SECTION II
VEGETABLE PRODUCTS
CHAPTER 9
Coffee, tea, maté and spices
Chapter residual rule applicable to mixtures:
|
(1) |
For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. |
|
(2) |
The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together. |
|
(3) |
When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. |
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
|
|
|
||
|
0901 11 |
|
The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state. |
||
|
0901 12 |
|
The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state. |
||
|
|
|
|
||
|
0901 21 |
|
CTSH |
||
|
0901 22 |
|
CTSH |
CHAPTER 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Chapter residual rule applicable to mixtures:
|
(1) |
For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. |
|
(2) |
The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together. |
|
(3) |
When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. |
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 1404 |
Cotton linters, bleached |
The origin of the goods shall be the country where the product is made from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product |
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
CHAPTER 17
Sugars and sugar confectionery
Chapter residual rule applicable to mixtures:
|
(1) |
For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. |
|
(2) |
The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together. |
|
(3) |
When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. |
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
1701 |
Cane or beet sugar and chemically pure sucrose, in solid form |
CC |
||
|
1702 |
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel |
As specified for split headings |
||
|
ex 1702 (a) |
|
CTHS |
||
|
ex 1702 (b) |
|
CC |
||
|
1703 |
Molasses resulting from the extraction or refining of sugar |
CC |
||
|
1704 |
Sugar confectionery (including white chocolate), not containing cocoa |
CTH |
CHAPTER 20
Preparations of vegetables, fruit, nuts or other parts of plants
Chapter residual rule applicable to mixtures
|
(1) |
For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. |
|
(2) |
The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products of heading 2009 (fruit juices (including grape must) and vegetable juices, unfermented, whether or not containing added sugar or other sweetening matter) shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together. |
|
(3) |
When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. |
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 2009 |
Grape juice Other |
CTH, except from grape must of heading 2204 |
CHAPTER 22
Beverages, spirits and vinegar
Chapter residual rule applicable to mixtures
|
(1) |
For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. |
|
(2) |
The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of wine (heading 2204), vermouth (heading 2205), spirits, liqueurs and spirituous beverages (heading 2208) shall be the country of origin of the materials that account for more than 85 % in volume of the mixture. The weight or volume of materials of the same origin shall be taken together. |
|
(3) |
When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. |
Chapter residual rule:
For goods of this Chapter, except for heading 2208, where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 2204 |
Wine of fresh grapes intended for the preparation of vermouth containing added must of fresh grapes, concentrated or not, or alcohol |
The origin of the goods shall be the country where the grapes were obtained in their natural or unprocessed state. |
|
ex 2205 |
Vermouth |
Manufacture from wine of fresh grapes containing must of fresh grapes, concentrated or not, or alcohol, falling within heading 2204 |
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
CHAPTER 34
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 3401 |
Felt and non-wovens, impregnated, coated or covered with soap or detergent |
Manufacture from felt or non-wovens |
|
ex 3405 |
Felt and non-wovens, impregnated, coated or covered with polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations |
Manufacture from felt or non-wovens |
CHAPTER 35
Albuminoidal substances; modified starches; glues; enzymes
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||||||
|
ex 3502 |
Dried egg albumin: |
Drying (after breaking and separation, where appropriate) of:
|
SECTION VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
CHAPTER 42
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; Articles of animal gut (other than silk-worm gut)
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
ex 4203 |
|
Complete making-up |
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
CHAPTER 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 4910 |
Ceramic calendars of any kind, printed, including calendar blocks, decorated. |
CTH |
SECTION XI
TEXTILES AND TEXTILE ARTICLES
CHAPTER 50
Silk
Chapter Note:
Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||||||||
|
5001 |
Silk-worm cocoons suitable for reeling. |
CTH |
||||||||
|
5002 |
Raw silk (not thrown). |
CTH |
||||||||
|
5003 |
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). |
CTH |
||||||||
|
5004 |
Silk yarn (other than yarn spun from silk waste) not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5005 |
Yarn spun from silk waste, not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5006 |
Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. |
As specified for split headings |
||||||||
|
ex 5006 (a) |
Silk-worm gut |
CTH |
||||||||
|
ex 5006 (b) |
Other |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5007 |
Woven fabrics of silk or of silk waste |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations. |
CHAPTER 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Chapter Note:
Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||||||||
|
5101 |
Wool, not carded or combed |
As specified for split headings |
||||||||
|
ex 5101 (a) |
|
CTH |
||||||||
|
ex 5101 (b) |
|
Manufacture from greasy, including piece-wasted wool, the value of which does not exceed 50 % of the ex-works price of the product |
||||||||
|
ex 5101 (c) |
|
Manufacture from degreased wool, not carbonized, the value of which does not exceed 50 % of the ex-works price of the product |
||||||||
|
5102 |
Fine or coarse animal hair, not carded or combed. |
CTH |
||||||||
|
5103 |
Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock |
As specified for split headings |
||||||||
|
ex 5103 (a) |
carbonized |
Manufacture from non-carbonized waste, the value of which does not exceed 50 % of the ex-works price of the product |
||||||||
|
ex 5103 (b) |
other |
CTH |
||||||||
|
5104 |
Garnetted stock of wool or of fine or coarse animal hair. |
CTH |
||||||||
|
5105 |
Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). |
CTH |
||||||||
|
5106 |
Yarn of carded wool, not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5107 |
Yarn of combed wool, not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5108 |
Yarn of fine animal hair (carded or combed), not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5109 |
Yarn of wool or of fine animal hair, put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5110 |
Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5111 |
Woven fabrics of carded wool or of carded fine animal hair. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5112 |
Woven fabrics of combed wool or of combed fine animal hair. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5113 |
Woven fabrics of coarse animal hair or of horsehair. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
CHAPTER 52
Cotton
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||||||||
|
5201 |
Cotton, not carded or combed. |
As specified for split headings |
||||||||
|
ex 5201 (a) |
bleached |
Manufacture from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product |
||||||||
|
ex 5201 (b) |
other |
CTH |
||||||||
|
5202 |
Cotton waste (including yarn waste and garnetted stock). |
CTH |
||||||||
|
5203 |
Cotton, carded or combed. |
CTH |
||||||||
|
5204 |
Cotton sewing thread, whether or not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5205 |
Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5206 |
Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5207 |
Cotton yarn (other than sewing thread) put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5208 |
Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5209 |
Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5210 |
Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5211 |
Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5212 |
Other woven fabrics of cotton. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
CHAPTER 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||||||||||
|
5301 |
Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). |
CTH |
||||||||||
|
5302 |
True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock). |
CTH |
||||||||||
|
5303 |
Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). |
CTH |
||||||||||
|
[5304] |
|
|
||||||||||
|
5305 |
Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). |
CTH |
||||||||||
|
5306 |
Flax yarn. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||||
|
5307 |
Yarn of jute or of other textile bast fibres of heading 5303. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||||
|
5308 |
Yarn of other vegetable textile fibres; paper yarn. |
As specified for split headings |
||||||||||
|
ex 5308 (a) |
|
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||||
|
ex 5308 (b) |
|
CTH |
||||||||||
|
5309 |
Woven fabrics of flax. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||||
|
5310 |
Woven fabrics of jute or of other textile bast fibres of heading 5303. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||||
|
5311 |
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. |
As specified for split headings |
||||||||||
|
ex 5311 (a) |
Woven fabrics of other vegetable textile fibres |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||||
|
ex 5311 (b) |
woven fabrics of paper yarn |
CTH |
CHAPTER 54
Man-made filaments; strip and the like of man-made textile materials
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||||||||
|
5401 |
Sewing thread of man-made filaments, whether or not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5402 |
Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5403 |
Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5404 |
Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5405 |
Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5406 |
Man-made filament yarn (other than sewing thread), put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5407 |
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5408 |
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
CHAPTER 55
Man-made staple fibres
Chapter Note:
Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||||||||
|
5501 |
Synthetic filament tow. |
Manufacture from chemical materials or textile pulp |
||||||||
|
5502 |
Artificial filament tow. |
Manufacture from chemical materials or textile pulp |
||||||||
|
5503 |
Synthetic staple fibres, not carded, combed or otherwise processed for spinning. |
Manufacture from chemical materials or textile pulp |
||||||||
|
5504 |
Artificial staple fibres, not carded, combed or otherwise processed for spinning. |
Manufacture from chemical materials or textile pulp |
||||||||
|
5505 |
Waste (including noils, yarn waste and garnetted stock) of man-made fibres. |
Manufacture from chemical materials or textile pulp |
||||||||
|
5506 |
Synthetic staple fibres, carded, combed or otherwise processed for spinning. |
Manufacture from chemical materials or textile pulp or waste falling within heading 5505 |
||||||||
|
5507 |
Artificial staple fibres, carded, combed or otherwise processed for spinning. |
Manufacture from chemical materials or textile pulp or waste falling within heading 5505 |
||||||||
|
5508 |
Sewing thread of man-made staple fibres, whether or not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5509 |
Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5510 |
Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5511 |
Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. |
Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
||||||||
|
5512 |
Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5513 |
Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5514 |
Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5515 |
Other woven fabrics of synthetic staple fibres. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||||||||
|
5516 |
Woven fabrics of artificial staple fibres. |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
CHAPTER 56
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Chapter Note:
Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
5601 |
Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. |
Manufacture from fibres |
||
|
5602 |
Felt, whether or not impregnated, coated, covered or laminated. |
As specified for split headings |
||
|
ex 5602 (a) |
printed, dyed (including dyed white) |
Manufacture from fibres Or Printing or dyeing of unbleached or prebleached felt, accompanied by preparatory or finishing operations |
||
|
ex 5602 (b) |
Impregnated, coated, covered or laminated |
Impregnation, coating, covering, or laminating of felt, unbleached |
||
|
ex 5602 (c) |
|
Manufacture from fibres |
||
|
5603 |
Nonwovens, whether or not impregnated, coated, covered or laminated. |
As specified for split headings |
||
|
ex 5603 (a) |
|
Manufacture from fibres Or Printing or dyeing of unbleached or prebleached non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5603 (b) |
Impregnated, coated, covered or laminated |
Impregnation, coating, covering, or laminating of non-wovens, unbleached |
||
|
ex 5603 (c) |
|
Manufacture from fibres |
||
|
5604 |
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics. |
As specified for split headings |
||
|
ex 5604 (a) |
Rubber thread and cord, textile covered |
Manufacture from rubber thread or cord, not textile covered |
||
|
ex 5604 (b) |
|
Impregnation, coating, covering or sheathing of textile yarn and strip and the like, unbleached |
||
|
5605 |
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal. |
CTH |
||
|
5606 |
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. |
CTH |
||
|
5607 |
Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics |
Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament |
||
|
5608 |
Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. |
CTH |
||
|
5609 |
Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included. |
Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament |
CHAPTER 57
Carpets and other textile floor coverings
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
5701 |
Carpets and other textile floor coverings, knotted, whether or not made up. |
CTH |
|
5702 |
Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs. |
CTH |
|
5703 |
Carpets and other textile floor coverings, tufted, whether or not made up. |
CTH |
|
5704 |
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. |
Manufacture from fibres |
|
5705 |
Other carpets and other textile floor coverings, whether or not made up. |
CTH |
CHAPTER 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
5801 |
Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806. |
As specified for split headings |
||
|
ex 5801 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5801 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5801 (c) |
|
Manufacture from yarn |
||
|
5802 |
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703. |
As specified for split headings |
||
|
ex 5802 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5802 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5802 (c) |
|
Manufacture from yarn |
||
|
5803 |
Gauze, other than narrow fabrics of heading 5806 |
As specified for split headings |
||
|
ex 5803 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5803 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5803 (c) |
|
Manufacture from yarn |
||
|
5804 |
Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 6002. |
As specified for split headings |
||
|
ex 5804 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5804 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5804 (c) |
|
Manufacture from yarn |
||
|
5805 |
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. |
As specified for split headings |
||
|
ex 5805 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5805 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5805 (c) |
|
Manufacture from yarn |
||
|
5806 |
Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) |
As specified for split headings |
||
|
ex 5806 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5806 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5806 (c) |
|
Manufacture from yarn |
||
|
5807 |
Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. |
As specified for split headings |
||
|
ex 5807 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5807 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5807 (c) |
|
Manufacture from yarn |
||
|
5808 |
Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. |
As specified for split headings |
||
|
ex 5808 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5808 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5808 (c) |
|
Manufacture from yarn |
||
|
5809 |
Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. |
As specified for split headings |
||
|
ex 5809 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5809 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5809 (c) |
|
Manufacture from yarn |
||
|
5810 |
Embroidery in the piece, in strips or in motifs. |
Manufacture in which the value of the materials used does not exceed 50 % of the ex-works price of the product |
||
|
5811 |
Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 |
As specified for split headings |
||
|
ex 5811 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
||
|
ex 5811 (b) |
|
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
ex 5811 (c) |
|
Manufacture from yarn |
CHAPTER 59
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
5901 |
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. |
Manufacture from unbleached fabrics |
||
|
5902 |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. |
Manufacture from yarn |
||
|
5903 |
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. |
Manufacture from unbleached fabrics Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||
|
5904 |
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. |
Manufacture from unbleached fabrics, felt or non-wovens |
||
|
5905 |
Textile wall coverings. |
Manufacture from unbleached fabrics Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||
|
5906 |
Rubberised textile fabrics, other than those of heading 5902. |
Manufacture from bleached knitted or crocheted fabrics, or from other unbleached fabrics |
||
|
5907 |
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. |
Manufacture from unbleached fabrics Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||
|
5908 |
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. |
Manufacture from yarn |
||
|
5909 |
Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. |
Manufacture from yarn or fibres |
||
|
5910 |
Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. |
Manufacture from yarn or fibres |
||
|
5911 |
Textile products and articles, for technical uses, specified in Note 7 to this Chapter. |
As Specified for split headings |
||
|
ex 5911 (a) |
|
Manufacture from yarn, waste fabrics or rags falling within heading 6310 |
||
|
ex 5911 (b) |
|
Manufacture from yarn or fibres |
CHAPTER 60
Knitted or crocheted fabrics
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
6001 |
Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted. |
As specified for split headings |
||
|
ex 6001 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||
|
ex 6001 (b) |
|
Manufacture from yarn |
||
|
6002 |
Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of Heading 6001. |
As specified for split headings |
||
|
ex 6002 (a) |
|
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||
|
ex 6002 (b) |
|
Manufacture from yarn |
||
|
6003 |
Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of Heading 6001 or 6002. |
As specified for split headings |
||
|
ex 6003 (a) |
printed, dyed (including dyed white) |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||
|
ex 6003 (b) |
|
Manufacture from yarn |
||
|
6004 |
Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of Heading 6001. |
As specified for split headings |
||
|
ex 6004 (a) |
printed, dyed (including dyed white) |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||
|
ex 6004 (b) |
|
Manufacture from yarn |
||
|
6005 |
Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. |
As specified for split headings |
||
|
ex 6005 (a) |
printed, dyed (including dyed white) |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||
|
ex 6005 (b) |
|
Manufacture from yarn |
||
|
6006 |
Other knitted or crocheted fabrics. |
As specified for split headings |
||
|
ex 6006 (a) |
printed, dyed (including dyed white) |
Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
||
|
ex 6006 (b) |
|
Manufacture from yarn |
CHAPTER 61
Articles of apparel and clothing accessories, knitted or crocheted
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
6101 |
Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of Heading 6103. |
As specified for split headings |
||
|
ex 6101 (a) |
|
Complete making-up |
||
|
ex 6101 (b) |
|
Manufacture from yarn |
||
|
6102 |
Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of Heading 6104. |
As specified for split headings |
||
|
ex 6102 (a) |
|
Complete making-up |
||
|
ex 6102 (b) |
|
Manufacture from yarn |
||
|
6103 |
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. |
As specified for split headings |
||
|
ex 6103 (a) |
|
Complete making-up |
||
|
ex 6103 (b) |
|
Manufacture from yarn |
||
|
6104 |
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. |
As specified for split headings |
||
|
ex 6104 (a) |
|
Complete making-up |
||
|
ex 6104 (b) |
|
Manufacture from yarn |
||
|
6105 |
Men’s or boys’ shirts, knitted or crocheted. |
As specified for split headings |
||
|
ex 6105 (a) |
|
Complete making-up |
||
|
ex 6105 (b) |
|
Manufacture from yarn |
||
|
6106 |
Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted. |
As specified for split headings |
||
|
ex 6106 (a) |
|
Complete making-up |
||
|
ex 6106 (b) |
|
Manufacture from yarn |
||
|
6107 |
Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. |
As specified for split headings |
||
|
ex 6107 (a) |
|
Complete making-up |
||
|
ex 6107 (b) |
|
Manufacture from yarn |
||
|
6108 |
Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted. |
As specified for split headings |
||
|
ex 6108 (a) |
|
Complete making-up |
||
|
ex 6108 (b) |
|
Manufacture from yarn |
||
|
6109 |
T-shirts, singlets and other vests, knitted or crocheted. |
As specified for split headings |
||
|
ex 6109 (a) |
|
Complete making-up |
||
|
ex 6109 (b) |
|
Manufacture from yarn |
||
|
6110 |
Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. |
As specified for split headings |
||
|
ex 6110 (a) |
|
Complete making-up |
||
|
ex 6110 (b) |
|
Manufacture from yarn |
||
|
6111 |
Babies’ garments and clothing accessories, knitted or crocheted. |
As specified for split headings |
||
|
ex 6111 (a) |
|
Complete making-up |
||
|
ex 6111 (b) |
|
Manufacture from yarn |
||
|
6112 |
Track suits, ski suits and swimwear, knitted or crocheted. |
As specified for split headings |
||
|
ex 6112 (a) |
|
Complete making-up |
||
|
ex 6112 (b) |
|
Manufacture from yarn |
||
|
6113 |
Garments, made up of knitted or crocheted fabrics of Heading 5903, 5906 or 5907. |
As specified for split headings |
||
|
ex 6113 (a) |
|
Complete making-up |
||
|
ex 6113 (b) |
|
Manufacture from yarn |
||
|
6114 |
Other garments, knitted or crocheted. |
As specified for split headings |
||
|
ex 6114 (a) |
|
Complete making-up |
||
|
ex 6114 (b) |
|
Manufacture from yarn |
||
|
6115 |
Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. |
As specified for split headings |
||
|
ex 6115 (a) |
|
Complete making-up |
||
|
ex 6115 (b) |
|
Manufacture from yarn |
||
|
6116 |
Gloves, mittens and mitts, knitted or crocheted. |
As specified for split headings |
||
|
ex 6116 (a) |
|
Complete making-up |
||
|
ex 6116 (b) |
|
Manufacture from yarn |
||
|
6117 |
Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. |
As specified for split headings |
||
|
ex 6117 (a) |
|
Complete making-up |
||
|
ex 6117 (b) |
|
Manufacture from yarn |
CHAPTER 62
Articles of apparel and clothing accessories, not knitted or crocheted
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
6201 |
Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading 6203. |
As specified for split headings |
||
|
ex 6201 (a) |
|
Complete making-up |
||
|
ex 6201 (b) |
|
Manufacture from yarn |
||
|
6202 |
Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading 6204. |
As specified for split headings |
||
|
ex 6202 (a) |
|
Complete making-up |
||
|
ex 6202 (b) |
|
Manufacture from yarn |
||
|
6203 |
Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). |
As specified for split headings |
||
|
ex 6203 (a) |
|
Complete making-up |
||
|
ex 6203 (b) |
|
Manufacture from yarn |
||
|
6204 |
Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). |
As specified for split headings |
||
|
ex 6204 (a) |
|
Complete making-up |
||
|
ex 6204 (b) |
|
Manufacture from yarn |
||
|
6205 |
Men’s or boys’ shirts. |
As specified for split headings |
||
|
ex 6205 (a) |
|
Complete making-up |
||
|
ex 6205 (b) |
|
Manufacture from yarn |
||
|
6206 |
Women’s or girls’ blouses, shirts and shirt-blouses. |
As specified for split headings |
||
|
ex 6206 (a) |
|
Complete making-up |
||
|
ex 6206 (b) |
|
Manufacture from yarn |
||
|
6207 |
Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. |
As specified for split headings |
||
|
ex 6207 (a) |
|
Complete making-up |
||
|
ex 6207 (b) |
|
Manufacture from yarn |
||
|
6208 |
Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles. |
As specified for split headings |
||
|
ex 6208 (a) |
|
Complete making-up |
||
|
ex 6208 (b) |
|
Manufacture from yarn |
||
|
6209 |
Babies’ garments and clothing accessories. |
As specified for split headings |
||
|
ex 6209 (a) |
|
Complete making-up |
||
|
ex 6209 (b) |
|
Manufacture from yarn |
||
|
6210 |
Garments, made up of fabrics of Heading 5602, 5603, 5903, 5906 or 5907. |
As specified for split headings |
||
|
ex 6210 (a) |
|
Complete making-up |
||
|
ex 6210 (b) |
|
Manufacture from yarn |
||
|
6211 |
Track suits, ski suits and swimwear; other garments. |
As specified for split headings |
||
|
ex 6211 (a) |
|
Complete making-up |
||
|
ex 6211 (b) |
|
Manufacture from yarn |
||
|
6212 |
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. |
As specified for split headings |
||
|
ex 6212 (a) |
|
Complete making-up |
||
|
ex 6212 (b) |
|
Manufacture from yarn |
||
|
6213 |
Handkerchiefs. |
As specified for split headings |
||
|
ex 6213 (a) |
|
Manufacture from yarn Or Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
||
|
ex 6213 (b) |
|
Manufacture from yarn |
||
|
6214 |
Shawls, scarves, mufflers, mantillas, veils and the like. |
As specified for split headings |
||
|
ex 6214 (a) |
|
Manufacture from yarn Or Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
||
|
ex 6214 (b) |
|
Manufacture from yarn |
||
|
6215 |
Ties, bow ties and cravats. |
As specified for split headings |
||
|
ex 6215 (a) |
|
Complete making-up |
||
|
ex 6215 (b) |
|
Manufacture from yarn |
||
|
6216 |
Gloves, mittens and mitts. |
As specified for split headings |
||
|
ex 6216 (a) |
|
Complete making-up |
||
|
ex 6216 (b) |
|
Manufacture from yarn |
||
|
6217 |
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of Heading 6212. |
As specified for split headings |
||
|
ex 6217 (a) |
|
Complete making-up |
||
|
ex 6217 (b) |
|
Manufacture from yarn |
CHAPTER 63
Other made up textile articles; sets; worn clothing and worn textile articles; rags
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
6301 |
Blankets and travelling rugs. |
As specified for split headings |
||
|
|
|
|
||
|
ex 6301 (a) |
- - not impregnated, coated, covered or laminated |
Manufacture from fibres |
||
|
ex 6301 (b) |
- - impregnated, coated, covered or laminated |
Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
||
|
|
|
|
||
|
|
- - knitted or crocheted |
|
||
|
ex 6301 (c) |
- - - unembroidered |
Complete making-up |
||
|
ex 6301 (d) |
- - - embroidered |
Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
||
|
|
|
|
||
|
ex 6301 (e) |
- - - unembroidered |
Manufacture from yarn |
||
|
ex 6301 (f) |
- - - embroidered |
Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
||
|
6302 |
Bed linen, table linen, toilet linen and kitchen linen. |
As specified for split headings |
||
|
|
|
|
||
|
ex 6302 (a) |
- - not impregnated, coated, covered or laminated |
Manufacture from fibres |
||
|
ex 6302 (b) |
- - impregnated, coated, covered or laminated |
Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
||
|
|
|
|
||
|
|
- - knitted or crocheted |
|
||
|
ex 6302 (c) |
- - - unembroidered |
Complete making-up |
||
|
ex 6302 (d) |
- - - embroidered |
Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
||
|
|
- - not knitted or crocheted: |
|
||
|
ex 6302 (e) |
- - - unembroidered |
Manufacture from yarn |
||
|
ex 6302 (f) |
- - - embroidered |
Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
||
|
6303 |
Curtains (including drapes) and interior blinds; curtain or bed valances. |
As specified for split headings |
||
|
|
|
|
||
|
ex 6303 (a) |
- - not impregnated, coated, covered or laminated |
Manufacture from fibres |
||
|
ex 6303 (b) |
- - impregnated, coated, covered or laminated |
Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
||
|
|
|
|
||
|
|
- - knitted or crocheted |
|
||
|
ex 6303 (c) |
- - - unembroidered |
Complete making-up |
||
|
ex 6303 (d) |
- - - embroidered |
Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
||
|
|
- - not knitted or crocheted: |
|
||
|
ex 6303 (e) |
- - - unembroidered |
Manufacture from yarn |
||
|
ex 6303 (f) |
- - - embroidered |
Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
||
|
6304 |
Other furnishing articles, excluding those of Heading 9404. |
As specified for split headings |
||
|
|
|
|
||
|
ex 6304 (a) |
- - not impregnated, coated, covered or laminated |
Manufacture from fibres |
||
|
ex 6304 (b) |
- - impregnated, coated, covered or laminated |
Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
||
|
|
|
|
||
|
|
- - knitted or crocheted |
|
||
|
ex 6304 (c) |
- - - unembroidered |
Complete making-up |
||
|
ex 6304 (d) |
- - - embroidered |
Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
||
|
|
- - not knitted or crocheted: |
|
||
|
ex 6304 (e) |
- - - unembroidered |
Manufacture from yarn |
||
|
ex 6304 (f) |
- - - embroidered |
Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
||
|
6305 |
Sacks and bags, of a kind used for the packing of goods. |
As specified for split headings |
||
|
|
|
|
||
|
ex 6305 (a) |
- - not impregnated, coated, covered or laminated |
Manufacture from fibres |
||
|
ex 6305 (b) |
- - impregnated, coated, covered or laminated |
Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
||
|
|
|
|
||
|
|
- - knitted or crocheted |
|
||
|
ex 6305 (c) |
- - - unembroidered |
Complete making-up |
||
|
ex 6305 (d) |
- - - embroidered |
Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
||
|
|
- - not knitted or crocheted: |
|
||
|
ex 6305 (e) |
- - - unembroidered |
Manufacture from yarn |
||
|
ex 6305 (f) |
- - - embroidered |
Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
||
|
6306 |
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. |
As specified for split headings |
||
|
|
|
|
||
|
ex 6306 (a) |
- - not impregnated, coated, covered or laminated |
Manufacture from fibres |
||
|
ex 6306 (b) |
- - impregnated, coated, covered or laminated |
Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
||
|
|
|
|
||
|
|
- - knitted or crocheted |
|
||
|
ex 6306 (c) |
- - - unembroidered |
Complete making-up |
||
|
ex 6306 (d) |
- - - embroidered |
Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
||
|
|
- - not knitted or crocheted: |
|
||
|
ex 6306 (e) |
- - - unembroidered |
Manufacture from yarn |
||
|
ex 6306 (f) |
- - - embroidered |
Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
||
|
ex 6306 (g) |
sunblinds; tents; sails for boats, sailboards or landcraft; |
CTH |
||
|
6307 |
Other made up articles, including dress patterns. |
As specified for subheadings |
||
|
6307 10 |
|
Manufacture from yarn |
||
|
6307 20 |
|
Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product |
||
|
6307 90 |
|
Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product |
||
|
6308 |
Sets consisting of woven fabric and yarn, whether or not with accessories, for making-up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. |
Incorporation in a set in which the total value of all the non-originating articles incorporated does not exceed 25 % of the ex-works price of the set |
||
|
6309 |
Worn clothing and other worn articles. |
Collection and packing for shipment |
||
|
6310 |
Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. |
CTH |
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
CHAPTER 64
Footwear, gaiters and the like; parts of such articles
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
6401 |
Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. |
CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
|
6402 |
Other footwear with outer soles and uppers of rubber or plastics. |
CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
|
6403 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. |
CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
|
6404 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. |
CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
|
6405 |
Other footwear. |
CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
CHAPTER 69
Ceramic products
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 6911 to ex 6913 |
Ceramic tableware, kitchenware, other household articles and toilet articles; statuettes and other ornamental ceramic articles and toilet articles, decorated |
CTH |
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
CHAPTER 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 7117 |
Ceramic imitation jewellery, decorated |
CTH |
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
CHAPTER 72
Iron and steel
Definition
For the purposes of this Chapter, the expressions ‘cold-rolled (cold-reduced)’ and ‘cold-formed’ mean cold reduction resulting in changes to the crystalline structure of the workpiece. The expressions do not include very light cold-rolling and cold-forming processes (skin pass or pinch pass) which act only on the surface of the material and do not result in change to its crystalline structure.
Chapter Note
For the purposes of this Chapter, a change of classification resulting only from cutting is not to be considered as origin-conferring.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
7201 |
Pig iron and spiegeleisen in pigs, blocks or other primary forms. |
CTH |
||
|
7202 |
Ferro-alloys. |
CTH |
||
|
7203 |
Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms. |
CTH |
||
|
7204 |
Ferrous waste and scrap; re-melting scrap ingots of iron or steel. |
As specified for split headings |
||
|
ex 7204 (a) |
|
The origin of the goods of this split heading shall be the country where they were derived from manufacturing or processing operations or from consumption |
||
|
ex 7204 (b) |
|
The origin of the goods of this split heading shall be the country where the waste and scrap used to obtain them were derived from manufacturing or processing operations or from consumption |
||
|
7205 |
Granules and powders, of pig iron, spiegeleisen, iron or steel. |
As specified for subheadings |
||
|
7205 10 |
|
CTH |
||
|
|
|
|
||
|
7205 21 |
- - Of alloy steel |
As specified for split subheadings |
||
|
ex 7205 21 (a) |
- - - Mixed powders of alloy steel |
CTSH or CTSHS provided recasting or atomizing of the cast alloy |
||
|
ex 7205 21 (b) |
- - - Unmixed powders of alloy steel |
CTSH |
||
|
7205 29 |
- - Other |
As specified for split subheadings |
||
|
ex 7205 29 (a) |
- - - Other mixed powders |
CTSH or CTSHS provided recasting or atomizing of the cast alloy |
||
|
ex 7205 29 (b) |
- - - Other unmixed powders |
CTSH |
||
|
7206 |
Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203). |
CTH |
||
|
7207 |
Semi-finished products of iron or non-alloy steel. |
CTH, except from heading 7206 |
||
|
7208 |
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. |
CTH |
||
|
7209 |
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated. |
CTH |
||
|
7210 |
Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. |
As specified for split headings |
||
|
ex 7210 (a) |
|
CTHS |
||
|
ex 7210 (b) |
|
CTH |
||
|
ex 7210 (c) |
|
CTH |
||
|
ex 7210 (d) |
|
CTH |
||
|
7211 |
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated. |
As specified for split headings |
||
|
ex 7211 (a) |
|
CTH, except from heading 7208 |
||
|
ex 7211 (b) |
|
CTHS, except from heading 7209 |
||
|
7212 |
Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. |
As specified for split headings |
||
|
ex 7212 (a) |
|
CTHS, except from heading 7210 |
||
|
ex 7212 (b) |
|
CTH, except from heading 7210 |
||
|
7213 |
Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel. |
CTH, except from heading 7214 |
||
|
7214 |
Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling. |
CTH, except from heading 7213 |
||
|
7215 |
Other bars and rods of iron or non-alloy steel. |
CTH |
||
|
7216 |
Angles, shapes and sections of iron or non-alloy steel. |
As specified for split headings |
||
|
ex 7216 (a) |
|
CTH, except from heading 7208, 7209, 7210, 7211 or 7212, and except from heading 7213, 7214 or 7215 when this change results from cutting or bending. |
||
|
ex 7216 (b) |
|
CTH, except from heading 7209 or split heading ex 7211 (b), and except from heading 7215 when this change results from cutting or bending. |
||
|
ex 7216 (c) |
|
CTHS |
||
|
ex 7216 (d) |
|
CTH, except from headings 7208 to 7215 |
||
|
7217 |
Wire of iron or non-alloy steel. |
CTH, except from headings 7213 to 7215; or change from headings 7213 to 7215, provided the material has been cold-formed. |
||
|
7218 |
Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. |
CTH |
||
|
7219 |
Flat-rolled products of stainless steel, of a width of 600 mm or more. |
As specified for split headings |
||
|
ex 7219 (a) |
|
CTH |
||
|
ex 7219 (b) |
|
CTHS |
||
|
ex 7219 (c) |
|
CTHS |
||
|
ex 7219 (d) |
|
CTHS |
||
|
7220 |
Flat-rolled products of stainless steel, of a width of less than 600 mm. |
As specified for split headings |
||
|
ex 7220 (a) |
|
CTH, except from 7219 |
||
|
ex 7220 (b) |
|
CTHS |
||
|
ex 7220 (c) |
|
CTHS |
||
|
ex 7220 (d) |
|
CTHS |
||
|
7221 |
Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. |
CTH, except from heading 7222 |
||
|
7222 |
Other bars and rods of stainless steel; angles, shapes and sections of stainless steel. |
As specified for split headings |
||
|
ex 7222 (a) |
|
CTH, except from heading 7221 |
||
|
ex 7222 (b) |
|
CTH, except from heading 7219 or 7220 and except from heading 7221 or split heading ex 7222 (a) when this change results from cutting or bending. |
||
|
ex 7222 (c) |
|
CTH, except from split heading ex 7219 (b) or ex 7220 (b); or CTHS from split heading ex 7222 (a) |
||
|
ex 7222 (d) |
|
CTHS |
||
|
ex 7222 (e) |
|
CTH, except from heading 7221 |
||
|
ex 7222 (f) |
|
CTHS |
||
|
7223 |
Wire of stainless steel. |
CTH, except from 7221 to 7222; or change from headings 7221 to 7222, provided the material has been cold-formed. |
||
|
7224 |
Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel. |
CTH |
||
|
7225 |
Flat-rolled products of other alloy steel, of a width of 600 mm or more. |
As specified for split headings |
||
|
ex 7225 (a) |
|
CTH |
||
|
ex 7225 (b) |
|
CTHS |
||
|
ex 7225 (c) |
|
CTHS |
||
|
ex 7225 (d) |
|
CTH |
||
|
7226 |
Flat-rolled products of other alloy steel, of a width of less than 600 mm. |
As specified for split headings |
||
|
ex 7226 (a) |
|
CTH, except from heading 7225 |
||
|
ex 7226 (b) |
|
CTHS, except from cold-rolled products of heading 7225 |
||
|
ex 7226 (c) |
|
CTHS |
||
|
ex 7226 (d) |
|
CTHS, except from the same subheading |
||
|
7227 |
Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. |
CTH, except from heading 7228 |
||
|
7228 |
Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel. |
As specified for split headings |
||
|
ex 7228 (a) |
|
CTH, except from heading 7227 |
||
|
ex 7228 (b) |
|
CTH, except from heading 7225 or 7226, and except from heading 7227 or split heading ex 7228 (a) when this change results from cutting or bending. |
||
|
ex 7228 (c) |
|
CTH, except from split heading ex 7225 (b) or ex 7226 (b) or CTHS from split heading ex 7228 (a) |
||
|
ex 7228 (d) |
|
CTHS |
||
|
ex 7228 (e) |
|
CTHS |
||
|
ex 7228 (f) |
|
CTHS |
||
|
7229 |
Wire of other alloy steel. |
CTH, except from headings 7227 to 7228; or change from headings 7227 to 7228, provided the material has been cold-formed. |
CHAPTER 73
Articles of iron or steel
Chapter Note
For heading 7318, mere attachment of constituting parts without grinding to shape, heat treatment and surface treatment operation is not to be considered as origin-conferring.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
7301 |
Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel |
CTH |
||
|
7302 |
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. |
CTH |
||
|
7303 |
Tubes, pipes, and hollow profiles, of cast iron |
CTH |
||
|
7304 |
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. |
As specified for subheadings |
||
|
|
|
|
||
|
7304 11 |
- - Of stainless steel |
CTH |
||
|
7304 19 |
- - Other |
CTH |
||
|
|
|
|
||
|
7304 22 |
- - Drill pipe of stainless steel |
CTH |
||
|
7304 23 |
- - Other drill pipe |
CTH |
||
|
7304 24 |
- - Other, of stainless steel |
CTH |
||
|
7304 29 |
- - Other |
CTH |
||
|
|
|
|
||
|
7304 31 |
- - Cold-drawn or cold-rolled (cold-reduced) |
CTH; or change from hollow profiles of subheading 7304 39 |
||
|
7304 39 |
- - Other |
CTH |
||
|
|
|
|
||
|
7304 41 |
- - Cold-drawn or cold-rolled (cold-reduced) |
CTH, or change from hollow profiles of subheading 7304 49 |
||
|
7304 49 |
- - Other |
CTH |
||
|
|
|
|
||
|
7304 51 |
- - Cold-drawn or cold-rolled (cold-reduced) |
CTH, or change from hollow profiles of subheading 7304 59 |
||
|
7304 59 |
- - Other |
CTH |
||
|
7304 90 |
|
CTH |
||
|
7305 |
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel. |
CTH |
||
|
7306 |
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. |
CTH |
||
|
7307 |
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. |
CTH |
||
|
7308 |
Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. |
As specified for split headings |
||
|
ex 7308 (a) |
|
CTHS |
||
|
ex 7308 (b) |
|
CTH |
||
|
ex 7308 (c) |
|
CTH, except from headings 7208 to 7216, 7301, 7304 to 7306 |
||
|
7309 |
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. |
CTH |
||
|
7310 |
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. |
CTH |
||
|
7311 |
Containers for compressed or liquefied gas, of iron or steel. |
CTH |
||
|
7312 |
Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. |
CTH |
||
|
7313 |
Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. |
CTH |
||
|
7314 |
Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. |
CTH |
||
|
7315 |
Chain and parts thereof, of iron or steel. |
CTH |
||
|
7316 |
Anchors, grapnels and parts thereof, of iron or steel. |
CTH |
||
|
7317 |
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. |
CTH |
||
|
7318 |
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel. |
CTH |
||
|
7319 |
Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. |
CTH |
||
|
7320 |
Springs and leaves for springs, of iron or steel. |
CTH |
||
|
7321 |
Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and parts thereof, of iron or steel. |
CTH |
||
|
7322 |
Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. |
CTH |
||
|
7323 |
Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. |
CTH |
||
|
7324 |
Sanitary ware and parts thereof, of iron or steel. |
CTH |
||
|
7325 |
Other cast articles of iron or steel. |
CTH |
||
|
7326 |
Other articles of iron or steel |
CTH |
CHAPTER 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Primary Rule: Goods or parts produced from blanks
|
(a) |
The country of origin of a good or part produced from a blank which by application of the Harmonized System General Interpretative Rule 2(a) is classified in the same heading, subheading or subdivision as the complete or finished good or part, shall be the country in which every working edge, working surface and working part was configured to final shape and dimension, provided, in its imported condition, the blank from which it was produced:
|
|
(b) |
If the criteria in paragraph (a) are not satisfied, the country of origin is the country of origin of the blank of this Chapter. |
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
||
|
8201 |
Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. |
CTH |
||
|
8202 |
Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades). |
As specified for subheadings |
||
|
8202 10 |
|
CTH |
||
|
8202 20 |
|
CTSH |
||
|
|
|
|
||
|
8202 31 |
- - With working part of steel |
CTSH |
||
|
8202 39 |
- - Other, including parts |
As specified for split subheadings |
||
|
ex 8202 39 (a) |
- - Saw teeth and tooth segments for circular saws |
CTH |
||
|
ex 8202 39 (b) |
- - Other |
CTSHS |
||
|
8202 40 |
|
As specified for split subheadings |
||
|
ex 8202 40 (a) |
- - Saw teeth and tooth segments for chain saws |
CTH |
||
|
ex 8202 40 (b) |
- - Other |
CTSHS |
||
|
|
|
|
||
|
8202 91 |
- - Straight saw blades, for working metal |
CTSH |
||
|
8202 99 |
- - Other |
CTSH |
||
|
8203 |
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. |
CTSH |
||
|
8204 |
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. |
CTSH |
||
|
8205 |
Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. |
CTH |
||
|
8206 |
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale. |
CTH |
||
|
8207 |
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. |
As specified for subheadings |
||
|
|
|
|
||
|
8207 13 |
- - With working part of cermets |
CTSH |
||
|
8207 19 |
- - Other, including parts |
As specified for split subheadings |
||
|
ex 8207 19 (a) |
- - Parts |
CTH |
||
|
ex 8207 19 (b) |
- - Other |
CTSHS |
||
|
8207 20 |
|
CTSH |
||
|
8207 30 |
|
CTSH |
||
|
8207 40 |
|
CTSH |
||
|
8207 50 |
|
CTSH |
||
|
8207 60 |
|
CTSH |
||
|
8207 70 |
|
CTSH |
||
|
8207 80 |
|
CTSH |
||
|
8207 90 |
|
CTSH |
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
CHAPTER 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Primary Rule: Parts and accessories produced from blanks:
|
1. |
The country of origin of goods that are produced from blanks which by application of the HS General Interpretative Rule 2(a), are classified in the same heading, subheading or subdivision as the complete or finished goods, shall be the country in which the blank was finished provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping. |
|
2. |
Paragraph 1 above applies to goods classifiable in provisions for parts or parts and accessories, including goods specifically named under such provisions. |
Definition of ‘Assembly of semi-conductor products’ for the purpose of heading 8473
‘Assembly of semi-conductor products’ means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered as a minimal operation.
Chapter Notes
Note 1: Collection of parts:
Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subheading the individual parts shall retain their origin prior to such collection
Note 2: Assembly of the collection of parts:
Goods assembled from a collection of parts classified as the assembled good by application of General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly would have satisfied the primary rule for the good had each of the parts been presented separately and not as a collection
Note 3: Disassembly of goods:
A change of classification which results from the disassembly of goods shall not be considered as the change required by the rule set forth in the table of ‘list rules’. The country of origin of the parts recovered from the goods shall be the country where the parts are recovered, unless the importer, exporter or any person with a justifiable cause to determine the origin of parts demonstrates another country of origin on the basis of verifiable evidence.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 8443 |
Photocopying apparatus incorporating an optical system or of the contact type |
CTH |
|
ex 8473 |
Memory Modules |
CTH or Assembly of semi-conductor products |
|
ex 8482 |
Ball, roller or needle roller bearings, assembled |
Assembly preceded by heat treatment, grinding and polishing of the inner and outer rings |
CHAPTER 85
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Primary Rule: Parts and accessories produced from blanks:
|
(1) |
The country of origin of goods that are produced from blanks which by application of the HS General Interpretative Rule 2(a) are classified in the same heading, subheading or subdivision as the complete or finished goods, shall be the country in which the blank was finished provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping. |
|
(2) |
Paragraph 1 above applies to goods classifiable in provisions for parts or parts and accessories, including goods specifically named under such provisions. |
Definition of ‘assembly of semi-conductor products’ for the purposes of headings 8535, 8536, 8537, 8541 and 8542
‘Assembly of semi-conductor products’ means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered as a minimal operation.
Chapter Notes
Note 1: Collection of parts:
Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subheading the individual parts shall retain their origin prior to such collection.
Note 2: Assembly of the collection of parts:
Goods assembled from a collection of parts classified as the assembled good by application of General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly would have satisfied the primary rule for the good had each of the parts been presented separately and not as a collection.
Note 3: Disassembly of goods:
A change of classification which results from the disassembly of goods shall not be considered as the change required by the rule set forth in the table of ‘list rules’. The country of origin of the parts recovered from the goods shall be the country where the parts are recovered, unless the importer, exporter or any person with a justifiable cause to determine the origin of parts demonstrates another country of origin on the basis of verifiable evidence such as origin marks on the part itself or documents.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 8501 |
Crystalline silicon photovoltaic modules or panels |
CTH, except from heading 8541 |
|
8527 |
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. |
CTH, except from heading 8529 |
|
8528 |
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. |
CTH, except from heading 8529 |
|
8535 |
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 volts. |
CTH, except from heading 8538; or Assembly of semi-conductor products |
|
ex 8536 |
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1 000 volts. |
CTH, except from heading 8538; or Assembly of semi-conductor products |
|
ex 8537 10 |
Intelligent semiconductor based motor-driver-module for control of electrical motordrives with variable speed settings for voltage < 1 000 V |
CTH, except from heading 8538; or Assembly of semi-conductor products |
|
8541 |
Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals. |
As specified for split headings |
|
ex 8541 (a) |
Crystalline silicon photovoltaic cells, modules or panels |
CTH |
|
ex 8541 (b) |
other |
CTH or Assembly of semi-conductor products |
|
8542 |
Electronic integrated circuits |
CTH or Assembly of semi-conductor products |
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
CHAPTER 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Definition of ‘assembly of semi-conductor products’ for the purposes of headings 9026 and 9031‘Assembly of semi-conductor products’ means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered as a minimal operation.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
9026 |
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032. |
CTH, except from heading 9033; or Assembly of semi-conductor products |
|
9031 |
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. |
CTH, except from heading 9033; or Assembly of semi-conductor products |
CHAPTER 91
Clocks and watches and parts thereof
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 9113 |
Watch straps, watch bands and watch bracelets, and parts thereof, of textiles. |
CTH |
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Chapter Note
For the purposes of those rules of origin which refer to a change of classification (i.e. change of heading or change of subheading), changes which result from change of use are not to be considered as origin conferring.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
|
HS 2012 Code |
Description of goods |
Primary rules |
|
ex 9401 and ex 9403 |
Ceramic seats (other than those of heading 9402), whether or not convertible into beds, and other furniture, and parts thereof, decorated. |
CTH |
|
ex 9405 |
Ceramic lamps and ceramic lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere specified or included, decorated; illuminated ceramic signs, name-plates and the like, having a permanently fixed light source, and parts thereof, not elsewhere specified or included, decorated |
CTH |
ANNEX 22-02
Application for an information certificate INF 4 and Information certificate INF 4
Application for an information certificate INF 4
|
— |
Supplier (name, full address, country) |
|
— |
Consignee (name, full address, country) |
|
— |
Invoice Numbers |
|
— |
Item Number, Mark and Numbers, Number and kind of packages, Description of goods |
|
— |
Gross mass (kg) or other measure (l, m3, etc.…) |
|
— |
Declaration by the supplier |
Information certificate INF 4
|
— |
Supplier (name, full address, country) |
|
— |
Consignee (name, full address, country) |
|
— |
Invoice Numbers |
|
— |
Item Number, Mark and Numbers, Number and kind of packages, Description of goods |
|
— |
Gross mass (kg) or other measure (l, m3, etc.…) |
|
— |
Customs endorsement |
|
— |
Declaration by the supplier |
ANNEX 22-03
Introductory notes and list of working or processing operations which confer originating status
PART I
INTRODUCTORY NOTES
Note 1 – General introduction
|
1.1. |
This Annex sets out rules for all products, but the fact that a product is included in it does not mean that it is necessarily covered by the generalised system of preferences (GSP). The list of products covered by the GSP, the scope of GSP preferences and the exclusions applicable to certain beneficiary countries are laid down in Regulation (EU) No 978/2012 (for the period from 1 January 2014 to 31 December 2023). |
|
1.2. |
This Annex lays down the conditions pursuant to Article 45 under which products shall be considered to originate in the beneficiary country concerned. There are four different types of rule, which vary according to the product:
|
Note 2 – The structure of the list
|
2.1. |
Columns 1 and 2 describe the product obtained. Column 1 gives the chapter number, 4-digit heading or 6-digit sub-heading number used in the Harmonized System, as appropriate. Column 2 gives the description of goods used in that system for that heading or chapter. For each entry in columns 1 and 2, subject to Note 2.4, one or more rules (‘qualifying operations’) are set out in column 3. These qualifying operations concern only non-originating materials. Where, in some cases, the entry in column 1 is preceded by ‘ex’, this signifies that the rule in column 3 applies only to the part of that heading as described in column 2. |
|
2.2. |
Where several Harmonized System headings or sub-headings are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings or sub-headings grouped together in column 1. |
|
2.3. |
Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3. |
|
2.4. |
Where two alternative rules are set out in column 3, separated by ‘or’, it is at the choice of the exporter which one to use. |
|
2.5. |
In most cases, the rule(s) set out in column 3 shall apply to all beneficiary countries listed in Annex II to Regulation (EU) No 978/2012. However, for some products originating in beneficiary countries of the special arrangement for least developed countries, as listed in Annex IV to Regulation (EU) No 978/2012 (‘LDC beneficiary countries’), a less stringent rule shall apply. In these cases, column 3 is split into two subcolumns, (a) and (b), with subcolumn (a) showing the rule applicable to LDC beneficiary countries and subcolumn (b) showing the rule applicable to all other beneficiary countries as well as to exports from the European Union to a beneficiary country for the purposes of bilateral cumulation. |
Note 3 – Examples of how to apply the rules
|
3.1. |
Article 45(2), concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the beneficiary country or in the European Union. |
|
3.2. |
Pursuant to Article 47, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met. Subject to the provision referred to in the first subparagraph, the rules in the list represent the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not. |
|
3.3. |
Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list. |
|
3.4. |
When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used. |
|
3.5. |
Where a rule in the list specifies that a product must be manufactured from a particular material, the rule does not prevent the use also of other materials which, because of their inherent nature, cannot satisfy this condition. |
Note 4 – General provisions concerning certain agricultural goods
|
4.1. |
Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of a beneficiary country shall be treated as originating in the territory of that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country. |
|
4.2. |
In cases where the content of non originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations. |
Note 5 — Terminology used in respect of certain textile products
|
5.1. |
The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. |
|
5.2. |
The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. |
|
5.3. |
The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns. |
|
5.4. |
The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507. |
Note 6 — Tolerances applicable to products made of a mixture of textile materials
|
6.1. |
Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 6.3 and 6.4) |
|
6.2. |
However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials:
Example: A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin rules may be used, provided that their total weight does not exceed 10 % of the weight of the yarn. Example: A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules, or woollen yarn which does not satisfy the origin rules, or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric. Example: Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures. Example: If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product. |
|
6.3. |
In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, the tolerance is 20 % in respect of this yarn. |
|
6.4. |
In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, the tolerance is 30 % in respect of this strip. |
Note 7 — Other tolerances applicable to certain textile products
|
7.1. |
Where, in the list, reference is made to this Note, textile materials which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product. |
|
7.2. |
Without prejudice to Note 7.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles. Example: If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles. |
|
7.3. |
Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated. |
Note 8 — Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27
|
8.1. |
For the purposes of headings ex 2707 and 2713, the ‘specific processes’ are the following:
|
|
8.2. |
For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
|
|
8.3. |
For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin. |
PART II
LIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS WHICH CONFER ORIGINATING STATUS
|
Harmonised System heading |
Description of product |
Qualifying operation (Working or processing, carried out on non-originating materials, which confers originating status) |
|||||||||||||||||||||||
|
(1) |
(2) |
(3) |
|||||||||||||||||||||||
|
Chapter 1 |
Live animals |
All the animals of Chapter 1 are wholly obtained |
|||||||||||||||||||||||
|
Chapter 2 |
Meat and edible meat offal |
Manufacture in which all the meat and edible meat offal in the products of this chapter is wholly obtained |
|||||||||||||||||||||||
|
ex Chapter 3 |
Fish and crustaceans, molluscs and other aquatic invertebrates, except for: |
All fish and crustaceans, molluscs and other aquatic invertebrates are wholly obtained |
|||||||||||||||||||||||
|
0304 |
Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozen |
Manufacture in which all the materials of Chapter 3 used are wholly obtained |
|||||||||||||||||||||||
|
0305 |
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption |
Manufacture in which all the materials of Chapter 3 used are wholly obtained |
|||||||||||||||||||||||
|
ex 0306 |
Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption |
Manufacture in which all the materials of Chapter 3 used are wholly obtained |
|||||||||||||||||||||||
|
ex 0307 |
Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption |
Manufacture in which all the materials of Chapter 3 used are wholly obtained |
|||||||||||||||||||||||
|
Chapter 4 |
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; |
Manufacture in which:
|
|||||||||||||||||||||||
|
ex Chapter 5 |
Products of animal origin, not elsewhere specified or included, except for: |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
ex 0511 91 |
Inedible fish eggs and roes |
All the eggs and roes are wholly obtained |
|||||||||||||||||||||||
|
Chapter 6 |
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
Manufacture in which all the materials of Chapter 6 used are wholly obtained |
|||||||||||||||||||||||
|
Chapter 7 |
Edible vegetables and certain roots and tubers |
Manufacture in which all the materials of Chapter 7 used are wholly obtained |
|||||||||||||||||||||||
|
Chapter 8 |
Edible fruit and nuts; peel of citrus fruits or melons |
Manufacture in which:
|
|||||||||||||||||||||||
|
Chapter 9 |
Coffee, tea, maté and spices; |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
Chapter 10 |
Cereals |
Manufacture in which all the materials of Chapter 10 used are wholly obtained |
|||||||||||||||||||||||
|
ex Chapter 11 |
Products of the milling industry; malt; starches; inulin; wheat gluten; except for: |
Manufacture in which all the materials of Chapters 10 and 11, headings 0701 and 2303, and sub-heading 0710 10 used are wholly obtained |
|||||||||||||||||||||||
|
ex 1106 |
Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 |
Drying and milling of leguminous vegetables of heading 0708 |
|||||||||||||||||||||||
|
Chapter 12 |
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
Chapter 13 |
Lac; gums, resins and other vegetable saps and extracts |
Manufacture from materials of any heading, in which the weight of sugar (3) used does not exceed 40 % of the weight of the final product |
|||||||||||||||||||||||
|
Chapter 14 |
Vegetable plaiting materials; vegetable products not elsewhere specified or included |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
ex Chapter 15 |
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: |
Manufacture from materials of any sub-heading, except that of the product |
|||||||||||||||||||||||
|
1501 to 1504 |
Fats from pig, poultry, bovine, sheep or goat, fish, etc. |
Manufacture from materials of any heading except that of the product |
|||||||||||||||||||||||
|
1505, 1506 and 1520 |
Wool grease and fatty substances derived therefrom (including lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.. Glycerol, crude; glycerol waters and glycerol lyes. |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
1509 and 1510 |
Olive oil and its fractions |
Manufacture in which all the vegetable materials used are wholly obtained |
|||||||||||||||||||||||
|
1516 and 1517 |
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
Manufacture from materials of any heading, except that of the product, in which the weight of all the materials of Chapter 4 used does not exceed 40 % of the weight of the final product |
|||||||||||||||||||||||
|
Chapter 16 |
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
Manufacture:
|
|||||||||||||||||||||||
|
ex Chapter 17 |
Sugars and sugar confectionery; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
ex 1702 |
Other sugars, including chemically pure lactose and glucose, in solid form; sugar syrups; artificial honey, whether or not mixed with natural honey; caramel |
Manufacture from materials of any heading, except that of the product, in which the weight of the materials of headings 1101 to 1108, 1701 and 1703 used does not exceed 30 % of the weight of the final product |
|||||||||||||||||||||||
|
ex 1702 |
Chemically pure maltose and fructose |
Manufacture from materials of any heading including other materials of heading 1702 |
|||||||||||||||||||||||
|
1704 |
Sugar confectionery (including white chocolate), not containing cocoa |
Manufacture from materials of any heading, except that of the product, in which:
|
|||||||||||||||||||||||
|
Chapter 18 |
Cocoa and cocoa preparations |
Manufacture from materials of any heading, except that of the product, in which
|
|||||||||||||||||||||||
|
Chapter 19 |
Preparations of cereals, flour, starch or milk; pastrycooks’ products |
Manufacture from materials of any heading, except that of the product, in which:
|
|||||||||||||||||||||||
|
ex Chapter 20 |
Preparations of vegetables, fruit, nuts or other parts of plants; except for: |
Manufacture from materials of any heading, except that of the product, in which the weight of sugar (3) used does not exceed 40 % of the weight of the final product |
|||||||||||||||||||||||
|
2002 and 2003 |
Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar of acetic acid |
Manufacture in which all the materials of Chapters 7 and 8 used are wholly obtained |
|||||||||||||||||||||||
|
ex Chapter 21 |
Miscellaneous edible preparations; except for: |
Manufacture from materials of any heading, except that of the product, in which:
|
|||||||||||||||||||||||
|
2103 |
Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: |
|
|||||||||||||||||||||||
|
|
|
Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used |
|||||||||||||||||||||||
|
|
|
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
Chapter 22 |
Beverages, spirits and vinegar |
Manufacture from materials of any heading, except that of the product and headings 2207 and 2208, in which:
|
|||||||||||||||||||||||
|
ex Chapter 23 |
Residues and waste from the food industries; prepared animal fodder; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
ex 2303 |
Residues of starch manufacture |
Manufacture from materials of any heading, except that of the product, in which the weight of the materials of Chapter 10 used does not exceed 20 % of the weight of the final product |
|||||||||||||||||||||||
|
2309 |
Preparations of a kind used in animal feeding |
Manufacture from materials of any heading, except that of the product, in which:
|
|||||||||||||||||||||||
|
ex Chapter 24 |
Tobacco and manufactured tobacco substitutes; except for: |
Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30 % of the total weight of materials of Chapter 24 used |
|||||||||||||||||||||||
|
2401 |
Unmanufactured tobacco; tobacco refuse |
All unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly obtained |
|||||||||||||||||||||||
|
2402 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
Manufacture from materials of any heading, except that of the product and of heading 2403, and in which the weight of materials of heading 2401 used does not exceed 50 % of the total weight of materials of heading 2401 used |
|||||||||||||||||||||||
|
ex Chapter 25 |
Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 2519 |
Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia |
Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used |
|||||||||||||||||||||||
|
Chapter 26 |
Ores, slag and ash |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
ex Chapter 27 |
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes, except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 2707 |
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels |
Operations of refining and/or one or more specific process(es) (4) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
2710 |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils |
Operations of refining and/or one or more specific process(es) (5) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
2711 |
Petroleum gases and other gaseous hydrocarbons |
Operations of refining and/or one or more specific process(es) (5) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
2712 |
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured |
Operations of refining and/or one or more specific process(es) (5) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
2713 |
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals |
Operations of refining and/or one or more specific process(es) (4) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 28 |
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: |
|
|
||||||||||||||||||||||
|
ex 2811 |
Sulphur trioxide |
|
|
||||||||||||||||||||||
|
ex 2840 |
Sodium perborate |
|
|
||||||||||||||||||||||
|
2843 |
Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals |
Manufacture from materials of any heading, including other materials of heading 2843 |
|||||||||||||||||||||||
|
ex 2852 |
|
|
|
||||||||||||||||||||||
|
|
|
|
|
||||||||||||||||||||||
|
ex Chapter 29 |
Organic chemicals; except for: |
|
|
||||||||||||||||||||||
|
ex 2905 |
Metal alcoholates of alcohols of this heading and of ethanol; except for: |
|
|
||||||||||||||||||||||
|
2905 43; 2905 44; 2905 45 |
Mannitol; D-glucitol (sorbitol); Glycerol |
|
|
||||||||||||||||||||||
|
2915 |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives |
|
|
||||||||||||||||||||||
|
ex 2932 |
|
|
|
||||||||||||||||||||||
|
|
|
|
|
||||||||||||||||||||||
|
2933 |
Heterocyclic compounds with nitrogen hetero-atom(s) only |
|
|
||||||||||||||||||||||
|
2934 |
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds |
|
|
||||||||||||||||||||||
|
Chapter 30 |
Pharmaceutical products |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
Chapter 31 |
Fertilisers |
|
|
||||||||||||||||||||||
|
Chapter 32 |
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks |
|
|
||||||||||||||||||||||
|
ex Chapter 33 |
Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: |
|
|
||||||||||||||||||||||
|
3301 |
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils |
|
|
||||||||||||||||||||||
|
ex Chapter 34 |
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster, except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 3404 |
Artificial waxes and prepared waxes:
|
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
Chapter 35 |
Albuminoidal substances; modified starches; glues; enzymes |
|
|
||||||||||||||||||||||
|
|
|
|
|
||||||||||||||||||||||
|
Chapter 36 |
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations |
|
|
||||||||||||||||||||||
|
Chapter 37 |
Photographic or cinematographic goods |
|
|
||||||||||||||||||||||
|
ex Chapter 38 |
Miscellaneous chemical products; except for: |
|
|
||||||||||||||||||||||
|
ex 3803 |
Refined tall oil |
|
|
||||||||||||||||||||||
|
ex 3805 |
Spirits of sulphate turpentine, purified |
|
|
||||||||||||||||||||||
|
3806 30 |
Ester gums |
|
|
||||||||||||||||||||||
|
ex 3807 |
Wood pitch (wood tar pitch) |
|
|
||||||||||||||||||||||
|
3809 10 |
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: With a basis of amylaceous substances |
|
|
||||||||||||||||||||||
|
3823 |
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols |
|
|
||||||||||||||||||||||
|
3824 60 |
Sorbitol other than that of sub-heading 2905 44 |
|
|
||||||||||||||||||||||
|
ex Chapter 39 |
Plastics and articles thereof; except for: |
|
|
||||||||||||||||||||||
|
ex 3907 |
|
|
|
||||||||||||||||||||||
|
|
|
|
|
||||||||||||||||||||||
|
ex 3920 |
Ionomer sheets or film |
|
|
||||||||||||||||||||||
|
ex 3921 |
Foils of plastic, metallised |
|
|
||||||||||||||||||||||
|
ex Chapter 40 |
Rubber and articles thereof; except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
4012 |
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: |
|
|||||||||||||||||||||||
|
|
|
Retreading of used tyres |
|||||||||||||||||||||||
|
|
|
Manufacture from materials of any heading, except those of headings 4011 and 4012 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 41 |
Raw hides and skins (other than furskins) and leather; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
4101 to 4103 |
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to Chapter 41 |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
4104 to 4106 |
Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared |
Re-tanning of tanned or pre-tanned hides and skins of sub-headings 4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91, or Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
4107, 4112, 4113 |
Leather further prepared after tanning or crusting |
Manufacture from materials of any heading, except that of the product. However, materials of sub-headings 4104 41, 4104 49, 4105 30, 4106 22, 4106 32 and 4106 92 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place |
|||||||||||||||||||||||
|
Chapter 42 |
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 43 |
Furskins and artificial fur; manufactures thereof; except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
4301 |
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier’s use), other than raw hides and skins of heading 4101, 4102 or 4103 |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
ex 4302 |
Tanned or dressed furskins, assembled: |
|
|||||||||||||||||||||||
|
|
|
Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins |
|||||||||||||||||||||||
|
|
|
Manufacture from non-assembled, tanned or dressed furskins |
|||||||||||||||||||||||
|
4303 |
Articles of apparel, clothing accessories and other articles of furskin |
Manufacture from non-assembled tanned or dressed furskins of heading 4302 |
|||||||||||||||||||||||
|
ex Chapter 44 |
Wood and articles of wood; wood charcoal; except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 4407 |
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed |
Planing, sanding or end-jointing |
|||||||||||||||||||||||
|
ex 4408 |
Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed |
Splicing, planing, sanding or endjointing |
|||||||||||||||||||||||
|
ex 4410 to ex 4413 |
Beadings and mouldings, including moulded skirting and other moulded boards |
Beading or moulding |
|||||||||||||||||||||||
|
ex 4415 |
Packing cases, boxes, crates, drums and similar packings, of wood |
Manufacture from boards not cut to size |
|||||||||||||||||||||||
|
ex 4418 |
|
Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used |
|||||||||||||||||||||||
|
|
|
Beading or moulding |
|||||||||||||||||||||||
|
ex 4421 |
Match splints; wooden pegs or pins for footwear |
Manufacture from wood of any heading, except drawn wood of heading 4409 |
|||||||||||||||||||||||
|
Chapter 45 |
Cork and articles of cork |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
Chapter 46 |
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
Chapter 47 |
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
Chapter 48 |
Paper and paperboard; articles of paper pulp, of paper or of paperboard |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
Chapter 49 |
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 50 |
Silk; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
ex 5003 |
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed |
Carding or combing of silk waste |
|||||||||||||||||||||||
|
5004 to ex 5006 |
Silk yarn and yarn spun from silk waste |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting (9) |
|||||||||||||||||||||||
|
5007 |
Woven fabrics of silk or of silk waste: |
|
|
||||||||||||||||||||||
|
ex Chapter 51 |
Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
5106 to 5110 |
Yarn of wool, of fine or coarse animal hair or of horsehair |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning (9) |
|||||||||||||||||||||||
|
5111 to 5113 |
Woven fabrics of wool, of fine or coarse animal hair or of horsehair: |
|
|
||||||||||||||||||||||
|
ex Chapter 52 |
Cotton; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
5204 to 5207 |
Yarn and thread of cotton |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning (9) |
|||||||||||||||||||||||
|
5208 to 5212 |
Woven fabrics of cotton: |
|
|
||||||||||||||||||||||
|
ex Chapter 53 |
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
5306 to 5308 |
Yarn of other vegetable textile fibres; paper yarn |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning (9) |
|||||||||||||||||||||||
|
5309 to 5311 |
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: |
|
|
||||||||||||||||||||||
|
5401 to 5406 |
Yarn, monofilament and thread of man-made filaments |
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres (9) |
|||||||||||||||||||||||
|
5407 and 5408 |
Woven fabrics of man-made filament yarn: |
|
|
||||||||||||||||||||||
|
5501 to 5507 |
Man-made staple fibres |
Extrusion of man-made fibres |
|||||||||||||||||||||||
|
5508 to 5511 |
Yarn and sewing thread of man-made staple fibres |
Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning (9) |
|||||||||||||||||||||||
|
5512 to 5516 |
Woven fabrics of man-made staple fibres: |
|
|
||||||||||||||||||||||
|
Ex Chapter 56 |
Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: |
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres or Flocking accompanied by dyeing or printing (9) |
|||||||||||||||||||||||
|
5602 |
Felt, whether or not impregnated, coated, covered or laminated: |
|
|||||||||||||||||||||||
|
|
|
Extrusion of man-made fibres accompanied by fabric formation, However:
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product or Fabric formation alone in the case of felt made from natural fibres (9) |
|||||||||||||||||||||||
|
|
|
Extrusion of man-made fibres accompanied by fabric formation, or Fabric formation alone in the case of other felt made from natural fibres (9) |
|||||||||||||||||||||||
|
5603 |
Nonwovens, whether or not impregnated, coated, covered or laminated |
|
|
||||||||||||||||||||||
|
5604 |
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: |
|
|||||||||||||||||||||||
|
|
|
Manufacture from rubber thread or cord, not textile covered |
|||||||||||||||||||||||
|
|
|
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres (9) |
|||||||||||||||||||||||
|
5605 |
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal |
Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres (9) |
|||||||||||||||||||||||
|
5606 |
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn |
Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres or Spinning accompanied with flocking or Flocking accompanied by dyeing (9) |
|||||||||||||||||||||||
|
Chapter 57 |
Carpets and other textile floor coverings: |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Manufacture from coir yarn or sisal yarn or jute yarn or Flocking accompanied by dyeing or by printing or Tufting accompanied by dyeing or by printing Extrusion of man-made fibres accompanied by non-woven techniques including needle punching (9) However:
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product Jute fabric may be used as a backing |
|||||||||||||||||||||||
|
Ex Chapter 58 |
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: |
|
|
||||||||||||||||||||||
|
5805 |
Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
5810 |
Embroidery in the piece, in strips or in motifs |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
5901 |
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations |
Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing |
|||||||||||||||||||||||
|
5902 |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: |
|
|||||||||||||||||||||||
|
|
|
Weaving |
|||||||||||||||||||||||
|
|
|
Extrusion of man-made fibres accompanied by weaving |
|||||||||||||||||||||||
|
5903 |
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 |
Weaving accompanied by dyeing or by coating or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|||||||||||||||||||||||
|
5904 |
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape |
Weaving accompanied by dyeing or by coating (9) |
|||||||||||||||||||||||
|
5905 |
Textile wall coverings: |
|
|||||||||||||||||||||||
|
|
|
Weaving accompanied by dyeing or by coating |
|||||||||||||||||||||||
|
|
|
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (9): |
|||||||||||||||||||||||
|
5906 |
Rubberised textile fabrics, other than those of heading 5902: |
|
|||||||||||||||||||||||
|
|
|
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by knitting (9) |
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|
|
Extrusion of man-made fibres accompanied by weaving |
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Weaving accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by weaving |
|||||||||||||||||||||||
|
5907 |
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like |
Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
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|
5908 |
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: |
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|
|
Manufacture from tubular knitted gas-mantle fabric |
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Manufacture from materials of any heading, except that of the product |
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5909 to 5911 |
Textile articles of a kind suitable for industrial use: |
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|
|
Weaving |
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|
|
Extrusion of man-made filament yarn or spinning of natural or man-made staple fibres, accompanied by weaving (9) or Weaving accompanied by dyeing or by coating |
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|
Chapter 60 |
Knitted or crocheted fabrics |
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing or Dyeing of yarn of natural fibres accompanied by knitting or Twisting or texturing accompanied by knitting provided that the value of the non-twisted/non-textured yarns used does not exceed 47,5 % of the ex-works price of the product |
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|
Chapter 61 |
Articles of apparel and clothing accessories, knitted or crocheted: |
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|
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|
|
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products) (9) |
|||||||||||||||||||||||
|
Ex Chapter 62 |
Articles of apparel and clothing accessories, not knitted or crocheted; except for: |
|
|
||||||||||||||||||||||
|
ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211 |
Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered |
|
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||||||||||||||||||||||
|
ex 6212 |
Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted |
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Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products) (12) |
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|
ex 6210 and ex 6216 |
Fire-resistant equipment of fabric covered with foil of aluminised polyester |
|
|
||||||||||||||||||||||
|
6213 and 6214 |
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: |
|
|||||||||||||||||||||||
|
|
|
Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (11) or Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (9) (11) |
|||||||||||||||||||||||
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|
|
Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (9) (11) |
|||||||||||||||||||||||
|
6217 |
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: |
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|||||||||||||||||||||||
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|
|
Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (11) |
|||||||||||||||||||||||
|
|
|
Weaving accompanied by making-up (including cutting) or Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product, accompanied by making-up (including cutting) (11) |
|||||||||||||||||||||||
|
|
|
Manufacture from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||
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|
|
|
||||||||||||||||||||||
|
Ex Chapter 63 |
Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
6301 to 6304 |
Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: |
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|
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||||||||||||||||||||||
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|
|
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||||||||||||||||||||||
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|
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Weaving or knitting accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (11) (13) |
|||||||||||||||||||||||
|
|
|
Weaving or knitting accompanied by making-up (including cutting) |
|||||||||||||||||||||||
|
6305 |
Sacks and bags, of a kind used for the packing of goods |
|
|
||||||||||||||||||||||
|
6306 |
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: |
|
|
||||||||||||||||||||||
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|
|
|
||||||||||||||||||||||
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|
|
Weaving accompanied by making-up (including cutting) (9) (11) or Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product, accompanied by making-up (including cutting) |
|||||||||||||||||||||||
|
6307 |
Other made-up articles, including dress patterns |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||
|
6308 |
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale |
|
|
||||||||||||||||||||||
|
Ex Chapter 64 |
Footwear, gaiters and the like; parts of such articles; except for: |
Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 |
|||||||||||||||||||||||
|
6406 |
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
Chapter 65 |
Headgear and parts thereof |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
Chapter 66 |
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
Chapter 67 |
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
ex Chapter 68 |
Articles of stone, plaster, cement, asbestos, mica or similar materials, except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 6803 |
Articles of slate or of agglomerated slate |
Manufacture from worked slate |
|||||||||||||||||||||||
|
ex 6812 |
Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
ex 6814 |
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials |
Manufacture from worked mica (including agglomerated or reconstituted mica) |
|||||||||||||||||||||||
|
Chapter 69 |
Ceramic products |
|
|
||||||||||||||||||||||
|
ex Chapter 70 |
Glass and glassware, except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
7006 |
Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: |
|
|||||||||||||||||||||||
|
|
|
Manufacture from non-coated glass-plate substrate of heading 7006 |
|||||||||||||||||||||||
|
|
|
Manufacture from materials of heading 7001 |
|||||||||||||||||||||||
|
7010 |
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass |
Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
7013 |
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) |
Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 7019 |
Articles (other than yarn) of glass fibres |
Manufacture from:
|
|||||||||||||||||||||||
|
ex Chapter 71 |
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
7106, 7108 and 7110 |
Precious metals: |
|
|||||||||||||||||||||||
|
|
|
Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals |
|||||||||||||||||||||||
|
|
|
Manufacture from unwrought precious metals |
|||||||||||||||||||||||
|
ex 7107, ex 7109 and ex 7111 |
Metals clad with precious metals, semi-manufactured |
Manufacture from metals clad with precious metals, unwrought |
|||||||||||||||||||||||
|
7115 |
Other articles of precious metal or of metal clad with precious metal |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
7117 |
Imitation jewellery |
Manufacture from materials of any heading, except that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 72 |
Iron and steel; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
7207 |
Semi-finished products of iron or non-alloy steel |
Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7206 |
|||||||||||||||||||||||
|
7208 to 7216 |
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel |
Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207 |
|||||||||||||||||||||||
|
7217 |
Wire of iron or non-alloy steel |
Manufacture from semi-finished materials of heading 7207 |
|||||||||||||||||||||||
|
7218 91 and 7218 99 |
Semi-finished products |
Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7218 10 |
|||||||||||||||||||||||
|
7219 to 7222 |
Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel |
Manufacture from ingots or other primary forms or semi-finished materials of heading 7218 |
|||||||||||||||||||||||
|
7223 |
Wire of stainless steel |
Manufacture from semi-finished materials of heading 7218 |
|||||||||||||||||||||||
|
7224 90 |
Semi-finished products |
Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7224 10 |
|||||||||||||||||||||||
|
7225 to 7228 |
Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel |
Manufacture from ingots or other primary forms or semi-finished materials of heading 7206, 7207, 7218 or 7224 |
|||||||||||||||||||||||
|
7229 |
Wire of other alloy steel |
Manufacture from semi-finished materials of heading 7224 |
|||||||||||||||||||||||
|
ex Chapter 73 |
Articles of iron or steel; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
ex 7301 |
Sheet piling |
Manufacture from materials of heading 7207 |
|||||||||||||||||||||||
|
7302 |
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails |
Manufacture from materials of heading 7206 |
|||||||||||||||||||||||
|
7304, 7305 and 7306 |
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel |
Manufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7218, 7219, 7220 or 7224 |
|||||||||||||||||||||||
|
ex 7307 |
Tube or pipe fittings of stainless steel |
Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product |
|||||||||||||||||||||||
|
7308 |
Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel |
Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used |
|||||||||||||||||||||||
|
ex 7315 |
Skid chain |
Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 74 |
Copper and articles thereof; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
7403 |
Refined copper and copper alloys, unwrought |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
Chapter 75 |
Nickel and articles thereof |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
ex Chapter 76 |
Aluminium and articles thereof; except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
7601 |
Unwrought aluminium |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
7607 |
Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm |
Manufacture from materials of any heading, except that of the product and heading 7606 |
|||||||||||||||||||||||
|
Chapter 77 |
Reserved for possible future use in the Harmonised System |
|
|||||||||||||||||||||||
|
ex Chapter 78 |
Lead and articles thereof, except for: |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
7801 |
Unwrought lead: |
|
|||||||||||||||||||||||
|
|
|
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
|
|
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used |
|||||||||||||||||||||||
|
Chapter 79 |
Zinc and articles thereof |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
Chapter 80 |
Tin and articles thereof |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
|
Chapter 81 |
Other base metals; cermets; articles thereof |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
ex Chapter 82 |
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
8206 |
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale |
Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set |
|||||||||||||||||||||||
|
8211 |
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor |
Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used |
|||||||||||||||||||||||
|
8214 |
Other articles of cutlery (for example; hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) |
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used |
|||||||||||||||||||||||
|
8215 |
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used |
|||||||||||||||||||||||
|
ex Chapter 83 |
Miscellaneous articles of base metal; except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 8302 |
Other mountings, fittings and similar articles suitable for buildings, and automatic door closers |
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 8306 |
Statuettes and other ornaments, of base metal |
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 84 |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
8401 |
Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation |
Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
8407 |
Spark-ignition reciprocating or rotary internal combustion piston engines |
|
|
||||||||||||||||||||||
|
8408 |
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines |
|
|
||||||||||||||||||||||
|
8427 |
Fork-lift trucks; other works trucks fitted with lifting or handling equipment |
Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
8482 |
Ball or roller bearings |
|
|
||||||||||||||||||||||
|
ex Chapter 85 |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
8501, 8502 |
Electric motors and generators; Electric generating sets and rotary converters |
|
|
||||||||||||||||||||||
|
8513 |
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 |
|
|
||||||||||||||||||||||
|
8519 |
Sound recording and sound reproducing apparatus |
|
|
||||||||||||||||||||||
|
8521 |
Video recording or reproducing apparatus, whether or not incorporating a video tuner |
|
|
||||||||||||||||||||||
|
8523 |
Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 |
|
|
||||||||||||||||||||||
|
8525 |
Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and other video camera recorders |
|
|
||||||||||||||||||||||
|
8526 |
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
|
|
||||||||||||||||||||||
|
8527 |
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
|
|
||||||||||||||||||||||
|
8528 |
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus |
|
|
||||||||||||||||||||||
|
8535 to 8537 |
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity |
|
|
||||||||||||||||||||||
|
8540 11 and 8540 12 |
Cathode ray television picture tubes, including video monitor cathode ray tubes |
|
|
||||||||||||||||||||||
|
ex 8542 31, ex 8542 32, ex 8542 33, ex 8542 39 |
Monolithic integrated circuits |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product or The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a non-party |
|||||||||||||||||||||||
|
8544 |
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors |
|
|
||||||||||||||||||||||
|
8545 |
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes |
Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
8546 |
Electrical insulators of any material |
|
|
||||||||||||||||||||||
|
8547 |
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material |
|
|
||||||||||||||||||||||
|
8548 |
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter |
|
|
||||||||||||||||||||||
|
Chapter 86 |
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds |
Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 87 |
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: |
|
|
||||||||||||||||||||||
|
8711 |
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
|
|
||||||||||||||||||||||
|
ex Chapter 88 |
Aircraft, spacecraft, and parts thereof, except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 8804 |
Rotochutes |
Manufacture from materials of any heading, including other materials of heading 8804 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
Chapter 89 |
Ships, boats and floating structures |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 90 |
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
9002 |
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked |
|
|
||||||||||||||||||||||
|
9033 |
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 |
|
|
||||||||||||||||||||||
|
Chapter 91 |
Clocks and watches and parts thereof |
Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
Chapter 92 |
Musical instruments; parts and accessories of such articles |
Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
Chapter 93 |
Arms and ammunition; parts and accessories thereof |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|||||||||||||||||||||||
|
Chapter 94 |
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex Chapter 95 |
Toys, games and sports requisites; parts and accessories thereof, except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
ex 9506 |
Golf clubs and parts thereof |
Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used |
|||||||||||||||||||||||
|
ex Chapter 96 |
Miscellaneous manufactured articles, except for: |
Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
9601 and 9602 |
Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding. Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatin |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
9603 |
Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees) |
Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product |
|||||||||||||||||||||||
|
9605 |
Travel sets for personal toilet, sewing or shoe or clothes cleaning |
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set |
|||||||||||||||||||||||
|
9606 |
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks |
Manufacture:
|
|||||||||||||||||||||||
|
9608 |
Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 |
Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used |
|||||||||||||||||||||||
|
9612 |
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes |
Manufacture:
|
|||||||||||||||||||||||
|
9613 20 |
Pocket lighters, gas fuelled, refillable |
Manufacture in which the total value of the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||
|
9614 |
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof |
Manufacture from materials of any heading |
|||||||||||||||||||||||
|
Chapter 97 |
Works of art, collectors’ pieces and antiques |
Manufacture from materials of any heading, except that of the product |
|||||||||||||||||||||||
(1) See Additional note 5(b) to Chapter 27 of the Combined Nomenclature.
(2) See Additional Note 5(b) to Chapter 27 of the Combined Nomenclature.
(3) See Introductory Note 4.2.
(4) For the special conditions relating to ‘specific processes’, see Introductory Notes 8.1 and 8.3.
(5) For the special conditions relating to ‘specific processes’, see Introductory Note 8.2.
(6) A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
(7) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
(8) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
(9) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
(10) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(11) See Introductory Note 7.
(12) See Introductory Note 6.
(13) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 7.
(14) SEMII – Semiconductor Equipment and Materials Institute Incorporated
ANNEX 22-04
Materials excluded from regional cumulation (1) (2)
|
|
|
Group I: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar/Burma, Philippines, Thailand, Vietnam |
Group III: Bangladesh, Bhutan, India, Nepal, Pakistan, Sri Lanka |
Group IV (3) Argentina, Brazil, Paraguay, Uruguay |
|
Harmonised System or Combined Nomenclature code |
Description of materials |
|
|
|
|
0207 |
Meat and edible meat offal, of the poultry of heading 0105, fresh, chilled or frozen |
X |
|
|
|
ex 0210 |
Meat and edible meat offal of poultry, salted, in brine, dried or smoked |
X |
|
|
|
Chapter 03 |
Fish and crustaceans, molluscs and other aquatic invertebrates |
|
|
X |
|
ex 0407 |
Eggs in shell of poultry, other than for hatching |
|
X |
|
|
ex 0408 |
Eggs, not in shell, and egg yolks, other than unfit for human consumption |
|
X |
|
|
0709 51 ex 0710 80 0710 40 00 0711 51 0712 31 |
Mushrooms, fresh or chilled, frozen, provisionally preserved, dried Sweetcorn (uncooked or cooked by steaming or boiling in water) frozen |
X |
X |
X |
|
0714 20 |
Sweet potatoes |
|
|
X |
|
0811 10 0811 20 |
Strawberries, raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter |
|
|
X |
|
1006 |
Rice |
X |
X |
|
|
ex 1102 90 ex 1103 19 ex 1103 20 ex 1104 19 ex 1108 19 |
Flours, groats, meal, pellets, rolled or flaked grains, starch of rice |
X |
X |
|
|
1108 20 |
Inulin |
|
|
X |
|
1604 and 1605 |
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; prepared or preserved crustaceans, molluscs and other aquatic invertebrates |
|
|
X |
|
1701 and 1702 |
Cane or beet sugar and chemically pure sucrose, and other sugars, sugar syrups, artificial honey and caramel |
X |
X |
|
|
1704 90 |
Sugar confectionery, not containing cocoa, other than chewing gum |
X |
X |
X |
|
ex 1806 10 |
Cocoa powder, containing 65 % or more by weight of sucrose/isoglucose |
X |
X |
X |
|
1806 20 |
Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg |
X |
X |
X |
|
1901 90 91 1901 90 99 |
Other food preparations than preparations for infant use, put up for retail sale, than mixes and doughs for the preparation of bakers’ wares of heading 1905 and than malt extract |
X |
X |
X |
|
ex 1902 20 |
Stuffed pasta, whether or not cooked or otherwise prepared, containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates or containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin |
|
|
X |
|
2001 90 30 |
Sweetcorn (Zea mays var. saccharata), prepared or preserved by vinegar or acetic acid |
X |
X |
X |
|
2003 10 |
Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid |
X |
X |
X |
|
2005 80 00 |
Sweetcorn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 |
X |
X |
X |
|
ex 2007 10 |
Homogenised jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, containing more than 13 % by weight of sugar |
|
|
X |
|
2007 99 |
Non homogenised preparations of jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, other than of citrus fruit |
|
|
X |
|
2008 20 2008 30 2008 40 2008 50 2008 60 2008 70 2008 80 2008 93 2008 97 2008 99 |
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved |
|
|
X |
|
2009 |
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter |
|
|
X |
|
ex 2101 12 |
Preparations with a basis of coffee |
X |
X |
X |
|
ex 2101 20 |
Preparations with a basis of tea or maté |
X |
X |
X |
|
2106 90 92 2106 90 98 |
Food preparations not elsewhere specified, other than protein concentrates and textured protein substances and than compound alcoholic preparations (other than those based on odoriferous substances) of a kind used for the manufacture of beverages and other than flavoured or coloured sugar syrups |
X |
X |
X |
|
2204 30 |
Grape must other than grape must with fermentation prevented or arrested by the addition of alcohol |
|
|
X |
|
2205 |
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances |
|
|
X |
|
2206 |
Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included |
|
|
X |
|
2207 10 00 |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher |
|
X |
X |
|
ex 2208 90 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, other than arrack, plum, pear or cherry spirit and other spirits and spirituous beverages |
|
X |
X |
|
2905 43 00 |
Mannitol |
X |
X |
X |
|
2905 44 |
D-glucitol (sorbitol) |
X |
X |
X |
|
3302 10 29 |
Preparations of a kind used in the drink industries containing all flavouring agents characterising a beverage, other than of an actual alcoholic strength by volume exceeding 0,5 %, containing, by weight, more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch |
X |
X |
X |
|
3505 10 |
Dextrins and other modified starches |
X |
X |
X |
(1) Materials for which an ‘X’ is indicated
(2) Cumulation of these materials between least-developed-countries (LDCs) of each regional group (i.e. Cambodia and Laos in Group I; Bangladesh, Bhutan and Nepal in Group III) is allowed. Similarly, cumulation of these materials is also allowed in a non-LDC of a regional group with materials originating in any other country of the same regional group.
(3) Cumulation of these materials originating in Argentina, Brazil and Uruguay, is not allowed in Paraguay. Moreover, cumulation of any material of Chapters 16 to 24 originating in Brazil, is not allowed in Argentina, Paraguay or Uruguay.
ANNEX 22-05
Working excluded from GSP regional cumulation (textile products)
Working such as:
|
— |
fitting of buttons and/or other types of fastenings, |
|
— |
making of button-holes, |
|
— |
finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses, etc., |
|
— |
hemming of handkerchiefs, table linen, etc., |
|
— |
fitting of trimmings and accessories such as pockets, labels, badges, etc., |
|
— |
ironing and other preparations of garments for sale ‘ready-made’, |
|
— |
or any combination of such working. |
ANNEX 22-11
Introductory notes and list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
PART I
INTRODUCTORY NOTES
Note 1:
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 61.
Note 2:
2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.
Note 3:
3.1. The provisions of Article 61, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the beneficiary country or territory or in the Union.
Example:
An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex 7224.
If this forging has been forged in the beneficiary country or territory from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the beneficiary country or territory. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
Example:
The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
Example:
The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
Example:
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.
3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
Note 4:
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
Note 5:
5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4).
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.
The following are the basic textile materials:
|
— |
silk, |
|
— |
wool, |
|
— |
coarse animal hair, |
|
— |
fine animal hair, |
|
— |
horsehair, |
|
— |
cotton, |
|
— |
paper-making materials and paper, |
|
— |
flax, |
|
— |
true hemp, |
|
— |
jute and other textile bast fibres, |
|
— |
sisal and other textile fibres of the genus Agave, |
|
— |
coconut, abaca, ramie and other vegetable textile fibres, |
|
— |
synthetic man-made filaments, |
|
— |
artificial man-made filaments, |
|
— |
current-conducting filaments, |
|
— |
synthetic man-made staple fibres of polypropylene, |
|
— |
synthetic man-made staple fibres of polyester, |
|
— |
synthetic man-made staple fibres of polyamide, |
|
— |
synthetic man-made staple fibres of polyacrylonitrile, |
|
— |
synthetic man-made staple fibres of polyimide, |
|
— |
synthetic man-made staple fibres of polytetrafluoroethylene, |
|
— |
synthetic man-made staple fibres of poly(phenylene sulphide), |
|
— |
synthetic man-made staple fibres of poly(vinyl chloride), |
|
— |
other synthetic man-made staple fibres, |
|
— |
artificial man-made staple fibres of viscose, |
|
— |
other artificial man-made staple fibres, |
|
— |
yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, |
|
— |
yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped, |
|
— |
products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film, |
|
— |
other products of heading 5605. |
Example:
A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.
Example:
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
Example:
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
5.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, this tolerance is 20 % in respect of this yarn.
5.4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip.
Note 6:
6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
6.2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
6.3. Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
Note 7:
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the following:
|
(a) |
vacuum-distillation; |
|
(b) |
redistillation by a very thorough fractionation process (1); |
|
(c) |
cracking; |
|
(d) |
reforming; |
|
(e) |
extraction by means of selective solvents; |
|
(f) |
the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite; |
|
(g) |
polymerisation; |
|
(h) |
alkylation; |
|
(i) |
isomerisation. |
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
|
(a) |
vacuum-distillation; |
|
(b) |
redistillation by a very thorough fractionation process (1); |
|
(c) |
cracking; |
|
(d) |
reforming; |
|
(e) |
extraction by means of selective solvents; |
|
(f) |
the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite; |
|
(g) |
polymerisation; |
|
(h) |
alkylation; |
|
(ij) |
isomerisation; |
|
(k) |
in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method); |
|
(l) |
in respect of products of heading 2710 only, deparaffining by a process other than filtering; |
|
(m) |
in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process; |
|
(n) |
in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method; |
|
(o) |
in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush discharge; |
|
(p) |
in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation. |
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin.
PART II
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
|
Harmonized System 2012 heading |
Description of product |
Working or processing, carried out on non-originating materials, which confers originating status |
||||||||||||||||||||||||||
|
(1) |
(2) |
(3) |
(4) |
|||||||||||||||||||||||||
|
Chapter 1 |
Live animals |
All the animals of Chapter 1 shall be wholly obtained |
|
|||||||||||||||||||||||||
|
Chapter 2 |
Meat and edible meat offal |
Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained |
|
|||||||||||||||||||||||||
|
Chapter 3 |
Fish and crustaceans, molluscs and other aquatic invertebrates |
Manufacture in which all the materials of Chapter 3 used are wholly obtained |
|
|||||||||||||||||||||||||
|
ex Chapter 4 |
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: |
Manufacture in which all the materials of Chapter 4 used are wholly obtained |
|
|||||||||||||||||||||||||
|
0403 |
Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa |
Manufacture in which:
|
— |
|||||||||||||||||||||||||
|
ex Chapter 5 |
Products of animal origin, not elsewhere specified or included; except for: |
Manufacture in which all the materials of Chapter 5 used are wholly obtained |
|
|||||||||||||||||||||||||
|
ex 0502 |
Prepared pigs’, hogs’ or boars’ bristles and hair |
Cleaning, disinfecting, sorting and straightening of bristles and hair |
|
|||||||||||||||||||||||||
|
Chapter 6 |
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
Manufacture in which:
|
— |
|||||||||||||||||||||||||
|
Chapter 7 |
Edible vegetables and certain roots and tubers |
Manufacture in which all the materials of Chapter 7 used are wholly obtained |
|
|||||||||||||||||||||||||
|
Chapter 8 |
Edible fruit and nuts; peel of citrus fruits or melons |
Manufacture in which:
|
— |
|||||||||||||||||||||||||
|
ex Chapter 9 |
Coffee, tea, maté and spices; except for: |
Manufacture in which all the materials of Chapter 9 used are wholly obtained |
|
|||||||||||||||||||||||||
|
0901 |
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion |
Manufacture from materials of any heading |
|
|||||||||||||||||||||||||
|
0902 |
Tea, whether or not flavoured |
Manufacture from materials of any heading |
|
|||||||||||||||||||||||||
|
ex 0910 |
Mixtures of spices |
Manufacture from materials of any heading |
|
|||||||||||||||||||||||||
|
Chapter 10 |
Cereals |
Manufacture in which all the materials of Chapter 10 used are wholly obtained |
|
|||||||||||||||||||||||||
|
ex Chapter 11 |
Products of the milling industry; malt; starches; inulin; wheat gluten; except for: |
Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained |
|
|||||||||||||||||||||||||
|
ex 1106 |
Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 |
Drying and milling of leguminous vegetables of heading 0708 |
|
|||||||||||||||||||||||||
|
Chapter 12 |
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
Manufacture in which all the materials of Chapter 12 used are wholly obtained |
|
|||||||||||||||||||||||||
|
1301 |
Lac; natural gums, resins, gum-resins and oleoresins (for example; balsams) |
Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
1302 |
Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: |
|
|
|||||||||||||||||||||||||
|
Manufacture from non-modified mucilages and thickeners |
|
||||||||||||||||||||||||||
|
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Chapter 14 |
Vegetable plaiting materials; vegetable products not elsewhere specified or included |
Manufacture in which all the materials of Chapter 14 used are wholly obtained |
|
|||||||||||||||||||||||||
|
ex Chapter 15 |
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
1501 |
Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 |
|
||||||||||||||||||||||||||
|
Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 |
|
||||||||||||||||||||||||||
|
1502 |
Fats of bovine animals, sheep or goats, other than those of heading 1503 |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 |
|
||||||||||||||||||||||||||
|
Manufacture in which all the materials of Chapter 2 used are wholly obtained |
|
||||||||||||||||||||||||||
|
1504 |
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 1504 |
|
||||||||||||||||||||||||||
|
Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained |
|
||||||||||||||||||||||||||
|
ex 1505 |
Refined lanolin |
Manufacture from crude wool grease of heading 1505 |
|
|||||||||||||||||||||||||
|
1506 |
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 1506 |
|
||||||||||||||||||||||||||
|
Manufacture in which all the materials of Chapter 2 used are wholly obtained |
|
||||||||||||||||||||||||||
|
1507 to 1515 |
Vegetable oils and their fractions: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product |
|
||||||||||||||||||||||||||
|
Manufacture from other materials of headings 1507 to 1515 |
|
||||||||||||||||||||||||||
|
Manufacture in which all the vegetable materials used are wholly obtained |
|
||||||||||||||||||||||||||
|
1516 |
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared |
Manufacture in which:
|
— |
|||||||||||||||||||||||||
|
1517 |
Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 |
Manufacture in which:
|
— |
|||||||||||||||||||||||||
|
Chapter 16 |
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
ex Chapter 17 |
Sugars and sugar confectionery; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 1701 |
Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter |
Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
1702 |
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 1702 |
|
||||||||||||||||||||||||||
|
Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture in which all the materials used are originating |
|
||||||||||||||||||||||||||
|
ex 1703 |
Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter |
Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex works price of the product |
|
|||||||||||||||||||||||||
|
1704 |
Sugar confectionery (including white chocolate), not containing cocoa |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
Chapter 18 |
Cocoa and cocoa preparations |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
1901 |
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: |
|
|
|||||||||||||||||||||||||
|
Manufacture from cereals of Chapter 10 |
|
||||||||||||||||||||||||||
|
Manufacture:
|
— |
||||||||||||||||||||||||||
|
1902 |
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained |
|
||||||||||||||||||||||||||
|
Manufacture in which:
|
— |
||||||||||||||||||||||||||
|
1903 |
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms |
Manufacture from materials of any heading, except potato starch of heading 1108 |
|
|||||||||||||||||||||||||
|
1904 |
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
1905 |
Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products |
Manufacture from materials of any heading, except those of Chapter 11 |
|
|||||||||||||||||||||||||
|
ex Chapter 20 |
Preparations of vegetables, fruit, nuts or other parts of plants; except for: |
Manufacture in which all the fruit, nuts or vegetables used are wholly obtained |
|
|||||||||||||||||||||||||
|
ex 2001 |
Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 2004 and ex 2005 |
Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
2006 |
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) |
Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
2007 |
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
ex 2008 |
|
Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product |
|
||||||||||||||||||||||||||
|
Manufacture:
|
— |
||||||||||||||||||||||||||
|
2009 |
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
ex Chapter 21 |
Miscellaneous edible preparations, except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
2101 |
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
2103 |
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading |
|
||||||||||||||||||||||||||
|
ex 2104 |
Soups and broths and preparations therefor |
Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005 |
|
|||||||||||||||||||||||||
|
2106 |
Food preparations not elsewhere specified or included |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
ex Chapter 22 |
Beverages, spirits and vinegar; except for: |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
2202 |
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
2207 |
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
2208 |
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
ex Chapter 23 |
Residues and waste from the food industries; prepared animal fodder; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 2301 |
Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption |
Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained |
|
|||||||||||||||||||||||||
|
ex 2303 |
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight |
Manufacture in which all the maize used is wholly obtained |
|
|||||||||||||||||||||||||
|
ex 2306 |
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil |
Manufacture in which all the olives used are wholly obtained |
|
|||||||||||||||||||||||||
|
2309 |
Preparations of a kind used in animal feeding |
Manufacture in which:
|
— |
|||||||||||||||||||||||||
|
ex Chapter 24 |
Tobacco and manufactured tobacco substitutes; except for: |
Manufacture in which all the materials of Chapter 24 used are wholly obtained |
|
|||||||||||||||||||||||||
|
2402 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating |
|
|||||||||||||||||||||||||
|
ex 2403 |
Smoking tobacco |
Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating |
|
|||||||||||||||||||||||||
|
ex Chapter 25 |
Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 2504 |
Natural crystalline graphite, with enriched carbon content, purified and ground |
Enriching of the carbon content, purifying and grinding of crude crystalline graphite |
|
|||||||||||||||||||||||||
|
ex 2515 |
Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm |
Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm |
|
|||||||||||||||||||||||||
|
ex 2516 |
Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm |
Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm |
|
|||||||||||||||||||||||||
|
ex 2518 |
Calcined dolomite |
Calcination of dolomite not calcined |
|
|||||||||||||||||||||||||
|
Ee 2519 |
Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia |
Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used |
|
|||||||||||||||||||||||||
|
ex 2520 |
Plasters specially prepared for dentistry |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 2524 |
Natural asbestos fibres |
Manufacture from asbestos concentrate |
|
|||||||||||||||||||||||||
|
ex 2525 |
Mica powder |
Grinding of mica or mica waste |
|
|||||||||||||||||||||||||
|
ex 2530 |
Earth colours, calcined or powdered |
Calcination or grinding of earth colours |
|
|||||||||||||||||||||||||
|
Chapter 26 |
Ores, slag and ash |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 27 |
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 2707 |
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels |
Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 2709 |
Crude oils obtained from bituminous minerals |
Destructive distillation of bituminous materials |
|
|||||||||||||||||||||||||
|
2710 |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils |
Operations of refining and/or one or more specific process(es) (3) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
2711 |
Petroleum gases and other gaseous hydrocarbons |
Operations of refining and/or one or more specific process(es) (3) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
2712 |
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured |
Operations of refining and/or one or more specific process(es) (3) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
2713 |
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals |
Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
2714 |
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks |
Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
2715 |
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example; bituminous mastics, cut-backs) |
Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 28 |
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 2805 |
‘Mischmetall’ |
Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 2811 |
Sulphur trioxide |
Manufacture from sulphur dioxide |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 2833 |
Aluminium sulphate |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 2840 |
Sodium perborate |
Manufacture from disodium tetraborate pentahydrate |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 2852 |
|
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
|
|
Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 29 |
Organic chemicals; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 2901 |
Acyclic hydrocarbons for use as power or heating fuels |
Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 2902 |
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels |
Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 2905 |
Metal alcoholates of alcohols of this heading and of ethanol |
Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
2915 |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives |
Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 2932 |
|
Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
Manufacture from materials of any heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
2933 |
Heterocyclic compounds with nitrogen hetero-atom(s) only |
Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
2934 |
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds |
Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 2939 |
Concentrates of poppy straw containing not less than 50 % by weight of alkaloids |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 30 |
Pharmaceutical products; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3002 |
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
|
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
3003 and 3004 |
Medicaments (excluding goods of heading 3002, 3005 or 3006): |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture:
|
— |
||||||||||||||||||||||||||
|
ex 3006 |
Waste pharmaceuticals specified in note 4(k) to Chapter 30 |
The origin of the product in its original classification shall be retained |
|
|||||||||||||||||||||||||
|
|
|
|
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5) |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
|
|
Manufacture from (7):
|
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 31 |
Fertilizers; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 3105 |
Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
|
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex Chapter 32 |
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 3201 |
Tannins and their salts, ethers, esters and other derivatives |
Manufacture from tanning extracts of vegetable origin |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
3205 |
Colour lakes; preparations as specified in note 3 to this Chapter based on colour lakes (4) |
Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex Chapter 33 |
Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
3301 |
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils |
Manufacture from materials of any heading, including materials of a different ‘group’ (5) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex Chapter 34 |
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 3403 |
Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals |
Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3404 |
Artificial waxes and prepared waxes: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, except:
However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
ex Chapter 35 |
Albuminoidal substances; modified starches; glues; enzymes; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
3505 |
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 3505 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, except those of heading 1108 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
ex 3507 |
Prepared enzymes not elsewhere specified or included |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
Chapter 36 |
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex Chapter 37 |
Photographic or cinematographic goods; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
3701 |
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
3702 |
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed |
Manufacture from materials of any heading, except those of headings 3701 and 3702 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
3704 |
Photographic plates, film paper, paperboard and textiles, exposed but not developed |
Manufacture from materials of any heading, except those of headings 3701 to 3704 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex Chapter 38 |
Miscellaneous chemical products; except for: |
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 3801 |
|
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
ex 3803 |
Refined tall oil |
Refining of crude tall oil |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 3805 |
Spirits of sulphate turpentine, purified |
Purification by distillation or refining of raw spirits of sulphate turpentine |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 3806 |
Ester gums |
Manufacture from resin acids |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 3807 |
Wood pitch (wood tar pitch) |
Distillation of wood tar |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
3808 |
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3809 |
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3810 |
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3811 |
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
3812 |
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3813 |
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3814 |
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3818 |
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3819 |
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3820 |
Anti-freezing preparations and prepared de-icing fluids |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 3821 |
Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells. |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3822 |
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3823 |
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 3823 |
|
||||||||||||||||||||||||||
|
3824 |
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: |
|
|
|||||||||||||||||||||||||
|
The following of this heading:
|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
3826 |
Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3901 to 3915 |
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which:
|
Manufacture in which the value of al the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6) |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
ex 3907 |
|
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product (6) |
|
|||||||||||||||||||||||||
|
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A) |
|
||||||||||||||||||||||||||
|
3912 |
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms |
Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
3916 to 3921 |
Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
|
|
||||||||||||||||||||||||||
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6) |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
ex 3916 and ex 3917 |
Profile shapes and tubes |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 3920 |
|
Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
ex 3921 |
Foils of plastic, metallised |
Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (7) |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
3922 to 3926 |
Articles of plastics |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 40 |
Rubber and articles thereof; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 4001 |
Laminated slabs of crepe rubber for shoes |
Lamination of sheets of natural rubber |
|
|||||||||||||||||||||||||
|
4005 |
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip |
Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
4012 |
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: |
|
|
|||||||||||||||||||||||||
|
Retreading of used tyres |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, except those of headings 4011 and 4012 |
|
||||||||||||||||||||||||||
|
ex 4017 |
Articles of hard rubber |
Manufacture from hard rubber |
|
|||||||||||||||||||||||||
|
ex Chapter 41 |
Raw hides and skins (other than furskins) and leather; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 4102 |
Raw skins of sheep or lambs, without wool on |
Removal of wool from sheep or lamb skins, with wool on |
|
|||||||||||||||||||||||||
|
4104 to 4106 |
Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared |
Retanning of tanned leather or Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
4107, 4112 and 4113 |
Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114 |
Manufacture from materials of any heading, except headings 4104 to 4113 |
|
|||||||||||||||||||||||||
|
ex 4114 |
Patent leather and patent laminated leather; metallised leather |
Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
Chapter 42 |
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 43 |
Furskins and artificial fur; manufactures thereof; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 4302 |
Tanned or dressed furskins, assembled: |
|
|
|||||||||||||||||||||||||
|
Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins |
|
||||||||||||||||||||||||||
|
Manufacture from non-assembled, tanned or dressed furskins |
|
||||||||||||||||||||||||||
|
4303 |
Articles of apparel, clothing accessories and other articles of furskin |
Manufacture from non-assembled tanned or dressed furskins of heading 4302 |
|
|||||||||||||||||||||||||
|
ex Chapter 44 |
Wood and articles of wood; wood charcoal; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 4403 |
Wood roughly squared |
Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down |
|
|||||||||||||||||||||||||
|
ex 4407 |
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed |
Planing, sanding or end-jointing |
|
|||||||||||||||||||||||||
|
ex 4408 |
Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed |
Splicing, planing, sanding or end-jointing |
|
|||||||||||||||||||||||||
|
ex 4409 |
Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: |
|
|
|||||||||||||||||||||||||
|
Sanding or end-jointing |
|
||||||||||||||||||||||||||
|
Beading or moulding |
|
||||||||||||||||||||||||||
|
ex 4410 to ex 4413 |
Beadings and mouldings, including moulded skirting and other moulded boards |
Beading or moulding |
|
|||||||||||||||||||||||||
|
ex 4415 |
Packing cases, boxes, crates, drums and similar packings, of wood |
Manufacture from boards not cut to size |
|
|||||||||||||||||||||||||
|
ex 4416 |
Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood |
Manufacture from riven staves, not further worked than sawn on the two principal surfaces |
|
|||||||||||||||||||||||||
|
ex 4418 |
|
Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used |
|
|||||||||||||||||||||||||
|
Beading or moulding |
|
||||||||||||||||||||||||||
|
ex 4421 |
Match splints; wooden pegs or pins for footwear |
Manufacture from wood of any heading, except drawn wood of heading 4409 |
|
|||||||||||||||||||||||||
|
ex Chapter 45 |
Cork and articles of cork; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
4503 |
Articles of natural cork |
Manufacture from cork of heading 4501 |
|
|||||||||||||||||||||||||
|
Chapter 46 |
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
Chapter 47 |
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 48 |
Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 4811 |
Paper and paperboard, ruled, lined or squared only |
Manufacture from paper-making materials of Chapter 47 |
|
|||||||||||||||||||||||||
|
4816 |
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes |
Manufacture from paper-making materials of Chapter 47 |
|
|||||||||||||||||||||||||
|
4817 |
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
ex 4818 |
Toilet paper |
Manufacture from paper-making materials of Chapter 47 |
|
|||||||||||||||||||||||||
|
ex 4819 |
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
ex 4820 |
Letter pads |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 4823 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape |
Manufacture from paper-making materials of Chapter 47 |
|
|||||||||||||||||||||||||
|
ex Chapter 49 |
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
4909 |
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings |
Manufacture from materials of any heading, except those of headings 4909 and 4911 |
|
|||||||||||||||||||||||||
|
4910 |
Calendars of any kind, printed, including calendar blocks: |
|
|
|||||||||||||||||||||||||
|
Manufacture:
|
— |
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, except those of headings 4909 and 4911 |
|
||||||||||||||||||||||||||
|
ex Chapter 50 |
Silk; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 5003 |
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed |
Carding or combing of silk waste |
|
|||||||||||||||||||||||||
|
5004 to ex 5006 |
Silk yarn and yarn spun from silk waste |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
5007 |
Woven fabrics of silk or of silk waste: |
|
|
|||||||||||||||||||||||||
|
Manufacture from single yarn (8) |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
ex Chapter 51 |
Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
5106 to 5110 |
Yarn of wool, of fine or coarse animal hair or of horsehair |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
5111 to 5113 |
Woven fabrics of wool, of fine or coarse animal hair or of horsehair: |
|
|
|||||||||||||||||||||||||
|
Manufacture from single yarn (8) |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
ex Chapter 52 |
Cotton; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
5204 to 5207 |
Yarn and thread of cotton |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
5208 to 5212 |
Woven fabrics of cotton: |
|
|
|||||||||||||||||||||||||
|
Manufacture from single yarn (8) |
|
||||||||||||||||||||||||||
|
|
|
Manufacture from (8):
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 53 |
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
5306 to 5308 |
Yarn of other vegetable textile fibres; paper yarn |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
5309 to 5311 |
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: |
|
|
|||||||||||||||||||||||||
|
Manufacture from single yarn (8) |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
5401 to 5406 |
Yarn, monofilament and thread of man-made filaments |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
5407 and 5408 |
Woven fabrics of man-made filament yarn: |
|
|
|||||||||||||||||||||||||
|
Manufacture from single yarn (8) |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
5501 to 5507 |
Man-made staple fibres |
Manufacture from chemical materials or textile pulp |
|
|||||||||||||||||||||||||
|
5508 to 5511 |
Yarn and sewing thread of man-made staple fibres |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
5512 to 5516 |
Woven fabrics of man-made staple fibres: |
|
|
|||||||||||||||||||||||||
|
Manufacture from single yarn (8) |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
ex Chapter 56 |
Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
5602 |
Felt, whether or not impregnated, coated, covered or laminated: |
|
|
|||||||||||||||||||||||||
|
Manufacture from (8):
However:
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
|
— |
||||||||||||||||||||||||||
|
5604 |
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: |
|
|
|||||||||||||||||||||||||
|
Manufacture from rubber thread or cord, not textile covered |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
|
— |
||||||||||||||||||||||||||
|
5605 |
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
5606 |
Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
Chapter 57 |
Carpets and other textile floor coverings: |
|
|
|||||||||||||||||||||||||
|
Manufacture from (8):
However:
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product Jute fabric may be used as a backing |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
|
— |
||||||||||||||||||||||||||
|
Manufacture from (8):
Jute fabric may be used as a backing |
|
||||||||||||||||||||||||||
|
ex Chapter 58 |
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: |
|
|
|||||||||||||||||||||||||
|
Manufacture from single yarn (8) |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
5805 |
Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
5810 |
Embroidery in the piece, in strips or in motifs |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
5901 |
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations |
Manufacture from yarn |
|
|||||||||||||||||||||||||
|
5902 |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: |
|
|
|||||||||||||||||||||||||
|
Manufacture from yarn |
|
||||||||||||||||||||||||||
|
Manufacture from chemical materials or textile pulp |
|
||||||||||||||||||||||||||
|
5903 |
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 |
Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
5904 |
Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape |
Manufacture from yarn (8) |
|
|||||||||||||||||||||||||
|
5905 |
Textile wall coverings: |
|
|
|||||||||||||||||||||||||
|
Manufacture from yarn |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
5906 |
Rubberised textile fabrics, other than those of heading 5902: |
|
|
|||||||||||||||||||||||||
|
Manufacture from (8):
|
— |
||||||||||||||||||||||||||
|
Manufacture from chemical materials |
|
||||||||||||||||||||||||||
|
Manufacture from yarn |
|
||||||||||||||||||||||||||
|
5907 |
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like |
Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
5908 |
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: |
|
|
|||||||||||||||||||||||||
|
Manufacture from tubular knitted gas-mantle fabric |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product |
|
||||||||||||||||||||||||||
|
5909 to 5911 |
Textile articles of a kind suitable for industrial use: |
|
|
|||||||||||||||||||||||||
|
Manufacture from yarn or waste fabrics or rags of heading 6310 |
|
||||||||||||||||||||||||||
|
Manufacture from (8):
|
|
||||||||||||||||||||||||||
|
|
|
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
Chapter 60 |
Knitted or crocheted fabrics |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
Chapter 61 |
Articles of apparel and clothing accessories, knitted or crocheted: |
|
|
|||||||||||||||||||||||||
|
|
|||||||||||||||||||||||||||
|
Manufacture from (8):
|
— |
||||||||||||||||||||||||||
|
ex Chapter 62 |
Articles of apparel and clothing accessories, not knitted or crocheted; except for: |
|
||||||||||||||||||||||||||
|
ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211 |
Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered |
Manufacture from yarn (10) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (10) |
|
|||||||||||||||||||||||||
|
ex 6210 and ex 6216 |
Fire-resistant equipment of fabric covered with foil of aluminised polyester |
Manufacture from yarn (10) or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (10) |
|
|||||||||||||||||||||||||
|
6213 and 6214 |
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: |
|
|
|||||||||||||||||||||||||
|
Manufacture from unbleached single yarn (8) (10) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (10) |
|
||||||||||||||||||||||||||
|
Manufacture from unbleached single yarn (8) (10) or Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
6217 |
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: |
|
|
|||||||||||||||||||||||||
|
Manufacture from yarn (10) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (10) |
|
||||||||||||||||||||||||||
|
Manufacture from yarn (10) or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (10) |
|
||||||||||||||||||||||||||
|
Manufacture:
|
— |
||||||||||||||||||||||||||
|
Manufacture from yarn (10) |
|
||||||||||||||||||||||||||
|
ex Chapter 63 |
Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
6301 to 6304 |
Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: |
|
|
|||||||||||||||||||||||||
|
Manufacture from (8):
|
— |
||||||||||||||||||||||||||
|
|
|
||||||||||||||||||||||||||
|
Manufacture from unbleached single yarn (10) (11) or Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
|
|||||||||||||||||||||||||||
|
6305 |
Sacks and bags, of a kind used for the packing of goods |
Manufacture from (8):
|
— |
|||||||||||||||||||||||||
|
6306 |
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: |
|
|
|||||||||||||||||||||||||
|
|
— |
||||||||||||||||||||||||||
|
|
|||||||||||||||||||||||||||
|
6307 |
Other made-up articles, including dress patterns |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
6308 |
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale |
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set |
|
|||||||||||||||||||||||||
|
ex Chapter 64 |
Footwear, gaiters and the like; parts of such articles; except for: |
Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 |
|
|||||||||||||||||||||||||
|
6406 |
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 65 |
Headgear and parts thereof; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
6505 |
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed |
Manufacture from yarn or textile fibres (11) |
|
|||||||||||||||||||||||||
|
ex Chapter 66 |
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
6601 |
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
Chapter 67 |
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 68 |
Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 6803 |
Articles of slate or of agglomerated slate |
Manufacture from worked slate |
|
|||||||||||||||||||||||||
|
ex 6812 |
Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate |
Manufacture from materials of any heading |
|
|||||||||||||||||||||||||
|
ex 6814 |
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials |
Manufacture from worked mica (including agglomerated or reconstituted mica) |
|
|||||||||||||||||||||||||
|
Chapter 69 |
Ceramic products |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 70 |
Glass and glassware; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 7003, ex 7004 and ex 7005 |
Glass with a non-reflecting layer |
Manufacture from materials of heading 7001 |
|
|||||||||||||||||||||||||
|
7006 |
Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: |
|
|
|||||||||||||||||||||||||
|
Manufacture from non-coated glass-plate substrate of heading 7006 |
|
||||||||||||||||||||||||||
|
Manufacture from materials of heading 7001 |
|
||||||||||||||||||||||||||
|
7007 |
Safety glass, consisting of toughened (tempered) or laminated glass |
Manufacture from materials of heading 7001 |
|
|||||||||||||||||||||||||
|
7008 |
Multiple-walled insulating units of glass |
Manufacture from materials of heading 7001 |
|
|||||||||||||||||||||||||
|
7009 |
Glass mirrors, whether or not framed, including rear-view mirrors |
Manufacture from materials of heading 7001 |
|
|||||||||||||||||||||||||
|
7010 |
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass |
Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
7013 |
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) |
Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 7019 |
Articles (other than yarn) of glass fibres |
Manufacture from:
|
— |
|||||||||||||||||||||||||
|
ex Chapter 71 |
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 7101 |
Natural or cultured pearls, graded and temporarily strung for convenience of transport |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 7102, ex 7103 and ex 7104 |
Worked precious or semi-precious stones (natural, synthetic or reconstructed) |
Manufacture from unworked precious or semi-precious stones |
|
|||||||||||||||||||||||||
|
7106, 7108 and 7110 |
Precious metals: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals |
|
||||||||||||||||||||||||||
|
Manufacture from unwrought precious metals |
|
||||||||||||||||||||||||||
|
ex 7107, ex 7109 and ex 7111 |
Metals clad with precious metals, semi-manufactured |
Manufacture from metals clad with precious metals, unwrought |
|
|||||||||||||||||||||||||
|
7116 |
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
7117 |
Imitation jewellery |
Manufacture from materials of any heading, except that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 72 |
Iron and steel; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
7207 |
Semi-finished products of iron or non-alloy steel |
Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205 |
|
|||||||||||||||||||||||||
|
7208 to 7216 |
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel |
Manufacture from ingots or other primary forms of heading 7206 |
|
|||||||||||||||||||||||||
|
7217 |
Wire of iron or non-alloy steel |
Manufacture from semi-finished materials of heading 7207 |
|
|||||||||||||||||||||||||
|
ex 7218, 7219 to 7222 |
Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel |
Manufacture from ingots or other primary forms of heading 7218 |
|
|||||||||||||||||||||||||
|
7223 |
Wire of stainless steel |
Manufacture from semi-finished materials of heading 7218 |
|
|||||||||||||||||||||||||
|
ex 7224, 7225 to 7228 |
Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel |
Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224 |
|
|||||||||||||||||||||||||
|
7229 |
Wire of other alloy steel |
Manufacture from semi-finished materials of heading 7224 |
|
|||||||||||||||||||||||||
|
ex Chapter 73 |
Articles of iron or steel; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 7301 |
Sheet piling |
Manufacture from materials of heading 7206 |
|
|||||||||||||||||||||||||
|
7302 |
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails |
Manufacture from materials of heading 7206 |
|
|||||||||||||||||||||||||
|
7304, 7305 and 7306 |
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel |
Manufacture from materials of heading 7206, 7207, 7218 or 7224 |
|
|||||||||||||||||||||||||
|
ex 7307 |
Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts |
Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
7308 |
Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel |
Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used |
|
|||||||||||||||||||||||||
|
ex 7315 |
Skid chain |
Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 74 |
Copper and articles thereof; except for: |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
7401 |
Copper mattes; cement copper (precipitated copper) |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
7402 |
Unrefined copper; copper anodes for electrolytic refining |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
7403 |
Refined copper and copper alloys, unwrought: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product |
|
||||||||||||||||||||||||||
|
Manufacture from refined copper, unwrought, or waste and scrap of copper |
|
||||||||||||||||||||||||||
|
7404 |
Copper waste and scrap |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
7405 |
Master alloys of copper |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 75 |
Nickel and articles thereof; except for: |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
7501 to 7503 |
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 76 |
Aluminium and articles thereof; except for: |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
7601 |
Unwrought aluminium |
Manufacture:
or Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium |
|
|||||||||||||||||||||||||
|
7602 |
Aluminium waste and scrap |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 7616 |
Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
Chapter 77 |
Reserved for possible future use in the HS |
|
|
|||||||||||||||||||||||||
|
ex Chapter 78 |
Lead and articles thereof; except for: |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
7801 |
Unwrought lead: |
|
|
|||||||||||||||||||||||||
|
Manufacture from ‘bullion’ or ‘work’ lead |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used |
|
||||||||||||||||||||||||||
|
7802 |
Lead waste and scrap |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 79 |
Zinc and articles thereof; except for: |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
7901 |
Unwrought zinc |
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used |
|
|||||||||||||||||||||||||
|
7902 |
Zinc waste and scrap |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 80 |
Tin and articles thereof; except for: |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
8001 |
Unwrought tin |
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used |
|
|||||||||||||||||||||||||
|
8002 and 8007 |
Tin waste and scrap; other articles of tin |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
Chapter 81 |
Other base metals; cermets; articles thereof: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture from materials of any heading, except that of the product |
|
||||||||||||||||||||||||||
|
ex Chapter 82 |
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
8206 |
Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale |
Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set |
|
|||||||||||||||||||||||||
|
8207 |
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example; for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
8208 |
Knives and cutting blades, for machines or for mechanical appliances |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
ex 8211 |
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208 |
Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used |
|
|||||||||||||||||||||||||
|
8214 |
Other articles of cutlery (for example; hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) |
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used |
|
|||||||||||||||||||||||||
|
8215 |
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware |
Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used |
|
|||||||||||||||||||||||||
|
ex Chapter 83 |
Miscellaneous articles of base metal; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 8302 |
Other mountings, fittings and similar articles suitable for buildings, and automatic door closers |
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 8306 |
Statuettes and other ornaments, of base metal |
Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 84 |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 8401 |
Nuclear fuel elements |
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8402 |
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8403 and ex 8404 |
Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers |
Manufacture from materials of any heading, except those of headings 8403 and 8404 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8406 |
Steam turbines and other vapour turbines |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8407 |
Spark-ignition reciprocating or rotary internal combustion piston engines |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8408 |
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8409 |
Parts suitable for use solely or principally with the engines of heading 8407 or 8408 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8411 |
Turbo-jets, turbo-propellers and other gas turbines |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8412 |
Other engines and motors |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 8413 |
Rotary positive displacement pumps |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 8414 |
Industrial fans, blowers and the like |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8415 |
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8418 |
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 8419 |
Machines for wood, paper pulp, paper and paperboard industries |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8420 |
Calendering or other rolling machines, other than for metals or glass, and cylinders therefor |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8423 |
Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8425 to 8428 |
Lifting, handling, loading or unloading machinery |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8429 |
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
8430 |
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 8431 |
Parts suitable for use solely or principally with road rollers |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8439 |
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8441 |
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 8443 |
Printers, for office machines (for example automatic data processing machines, word-processing machines) |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8444 to 8447 |
Machines of these headings for use in the textile industry |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 8448 |
Auxiliary machinery for use with machines of headings 8444 and 8445 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8452 |
Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which:
|
— |
||||||||||||||||||||||||||
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
ex 8456, 8457 to 8465 and ex 8466 |
Machine-tools and machines and their parts and accessories of headings 8456 to 8466; except for: |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 8456 and ex 8466 |
|
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8469 to 8472 |
Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8480 |
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8482 |
Ball or roller bearings |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8484 |
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 8486 |
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8487 |
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 85 |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for: |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8501 |
Electric motors and generators (excluding generating sets) |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8502 |
Electric generating sets and rotary converters |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 8504 |
Power supply units for automatic data-processing machines |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 8517 |
Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528; |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 8518 |
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8519 |
Sound recording or reproducing apparatus Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8520 |
Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8521 |
Video recording or reproducing apparatus, whether or not incorporating a video tuner |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8522 |
Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8523 |
Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. |
|
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
|
|
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
|
|
Manufacture in which:
or The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8525 |
Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital camerasand video camera recorders |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8526 |
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8527 |
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8528 |
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus |
— |
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8529 |
Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: |
|
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
8535 |
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1 000 Volt |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8536 |
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 Volt; connectors for optical fibres, optical fibre bundles or cables |
|
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
|
|
|
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
|
|
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
|
|
Manufacture:
|
|
|||||||||||||||||||||||||
|
8537 |
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 8541 |
Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8542 |
Electronic integrated circuits: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which:
OR The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8544 |
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8545 |
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8546 |
Electrical insulators of any material |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8547 |
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8548 |
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter |
|
|
|||||||||||||||||||||||||
|
|
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
|
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 86 |
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for: |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8608 |
Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex Chapter 87 |
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
8709 |
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8710 |
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8711 |
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: |
|
|
|||||||||||||||||||||||||
|
|
|
||||||||||||||||||||||||||
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
ex 8712 |
Bicycles without ball bearings |
Manufacture from materials of any heading, except those of heading 8714 |
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8715 |
Baby carriages and parts thereof |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8716 |
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex Chapter 88 |
Aircraft, spacecraft, and parts thereof; except for: |
Manufacture from materials of any heading, except that of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 8804 |
Rotochutes |
Manufacture from materials of any heading, including other materials of heading 8804 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
8805 |
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles |
Manufacture from materials of any heading, except that of the product |
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
Chapter 89 |
Ships, boats and floating structures |
Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex Chapter 90 |
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9001 |
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9002 |
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9004 |
Spectacles, goggles and the like, corrective, protective or other |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 9005 |
Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 9006 |
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9007 |
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9011 |
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 9014 |
Other navigational instruments and appliances |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9015 |
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9016 |
Balances of a sensitivity of 5 cg or better, with or without weights |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9017 |
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9018 |
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments: |
|
|
|||||||||||||||||||||||||
|
Manufacture from materials of any heading, including other materials of heading 9018 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
9019 |
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9020 |
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9024 |
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9025 |
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9026 |
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9027 |
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9028 |
Gas, liquid or electricity supply or production meters, including calibrating meters therefor: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
||||||||||||||||||||||||||
|
9029 |
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9030 |
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9031 |
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9032 |
Automatic regulating or controlling instruments and apparatus |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9033 |
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 91 |
Clocks and watches and parts thereof; except for: |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9105 |
Other clocks |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9109 |
Clock movements, complete and assembled |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9110 |
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements |
Manufacture in which:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9111 |
Watch cases and parts thereof |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9112 |
Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof |
Manufacture:
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9113 |
Watch straps, watch bands and watch bracelets, and parts thereof: |
|
|
|||||||||||||||||||||||||
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
||||||||||||||||||||||||||
|
Chapter 92 |
Musical instruments; parts and accessories of such articles |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
Chapter 93 |
Arms and ammunition; parts and accessories thereof |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 94 |
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for: |
Manufacture from materials of any heading, except that of the product |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
ex 9401 and ex 9403 |
Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less |
Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:
|
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
|||||||||||||||||||||||||
|
9405 |
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9406 |
Prefabricated buildings |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex Chapter 95 |
Toys, games and sports requisites; parts and accessories thereof; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 9503 |
|
Manufacture:
|
|
|||||||||||||||||||||||||
|
ex 9506 |
Golf clubs and parts thereof |
Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used |
|
|||||||||||||||||||||||||
|
ex Chapter 96 |
Miscellaneous manufactured articles; except for: |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
|
ex 9601 and ex 9602 |
Articles of animal, vegetable or mineral carving materials |
Manufacture from ‘worked’ carving materials of the same heading as the product |
|
|||||||||||||||||||||||||
|
ex 9603 |
Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
9605 |
Travel sets for personal toilet, sewing or shoe or clothes cleaning |
Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set |
|
|||||||||||||||||||||||||
|
9606 |
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
9608 |
Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 |
Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used |
|
|||||||||||||||||||||||||
|
9612 |
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes |
Manufacture:
|
— |
|||||||||||||||||||||||||
|
ex 9613 |
Lighters with piezo-igniter |
Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product |
|
|||||||||||||||||||||||||
|
ex 9614 |
Smoking pipes and pipe bowls |
Manufacture from roughly-shaped blocks |
|
|||||||||||||||||||||||||
|
Chapter 97 |
Works of art, collectors’ pieces and antiques |
Manufacture from materials of any heading, except that of the product |
|
|||||||||||||||||||||||||
(1) Additional note 5(b) to Chapter 27 of the Combined Nomenclature.
(2) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(3) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(4) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
(5) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
(6) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
(7) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
(8) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(9) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(10) See Introductory Note 6.
(11) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
(12) SEMII — Semiconductor Equipment and Materials Institute Incorporated.
ANNEX 22-13
Invoice declaration
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
Spanish Version
El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial. … (2).
Danish Version
Eksportøren af varer, der er omfattet af nærværende dokument (toldmyndighedernes tilladelse nr. … (1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i. … (2).
German Version
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handels-papier bezieht, erklärt, daß diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte. … (2) Ursprungswaren sind.
Greek Version
0 εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ’ αριθ.… (1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής. (2).
English Version
The exporter of the products covered by this document (customs authorization No … (1)) declares that, except where otherwise clearly indicated, these products are of. … (2) preferential origin.
French Version
L’exportateur des produits couverts par le présent document (autorisation douanière no. … (1)) déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle. … (2).
Italian Version
L’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (1)) dichiara che, salvo indicazióne contraria, le merci sono di origine preferenziale. … (2).
Dutch Version
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn (2).
Portugese Version
O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o … (1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).
Finnish Version
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupan:o. … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (2).
Swedish Version
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung (2).
Czech Version
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (1)) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v … (2).
Estonian Version
Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. … (1)) deklareerib, et need tooted on … (2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
Latvian Version
Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2).
Lithuanian Version
Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. … (1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (2) preferencinės kilmės prekės.
Hungarian Version
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk kedvezményes … (2) származásúak.
Maltese Version
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta‘ oriġini preferenzjali … (2).
Polish Version
Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (2) preferencyjne pochodzenie.
Slovenian Version
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št … (1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … (2) poreklo.
Slovak Version
Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia … (1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … (2).
Bulgarian Version
Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1)) декларира, че освен където ясно е отбелязано друго, тези продукти са с … преференциален произход (2).
Romanian Version
Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. … (1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială … (2).
Croatian Version
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. … (1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi … (2) preferencijalnog podrijetla.
…
(Place and date) (3)
…
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script) (4)
(1) When the invoice declaration is made out by an approved exporter, the authorization number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
(2) Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
(3) These indications may be omitted if the information is contained on the document itself.
(4) See Article 117 (5). In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
ANNEX 32-01
Guarantor’s undertaking — Individual guarantee
Common data requirements
|
(1) |
Guarantor: Surname and forename or name of firm |
|
(2) |
Guarantor: Full address |
|
(3) |
the office of guarantee |
|
(4) |
maximum amount of the undertaking |
|
(5) |
Surname and forename, or name of firm and full address of the person providing the guarantee |
|
(6) |
One of the following customs operations:
|
|
(7) |
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee |
|
(8) |
The person signing the document must enter the following by hand before his or her signature: ‘Guarantee for the amount of …’ (the amount being written out in letters) |
|
(9) |
office of guarantee – date of approval of undertaking – declaration covered by the guarantee |
ANNEX 32-02
Guarantor’s undertaking — Individual guarantee in the form of vouchers
COMMON/UNION TRANSIT PROCEDURE
|
(1) |
Guarantor: Surname and forename or name of firm |
|
(2) |
Guarantor: Full address |
|
(3) |
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee. |
|
(4) |
The signature must be preceded by the following in the signatory’s own handwriting: ‘Valid as guarantee voucher’. |
|
(5) |
office of guarantee – date of approval of undertaking |
ANNEX 32-03
Guarantor’s undertaking — Comprehensive guarantee
Common data requirements
|
(1) |
Guarantor: Surname and forename or name of firm |
|
(2) |
Guarantor: Full address |
|
(3) |
Office of guarantee |
|
(4) |
Maximum amount of the undertaking |
|
(5) |
Surname and forenames, or name of firm, and full address of the person providing the guarantee. |
|
(6) |
The reference amounts for the different procedures covered |
|
(7) |
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee: |
|
(8) |
The person signing the document must enter the following by hand before his or her signature: ‘Guarantee for the amount of……………………………..’, the amount being written in letters. |
|
(9) |
office of guarantee – date of approval of undertaking |
ANNEX 32-04
Notification to guarantor of non-discharge of Union transit procedure
The common data requirements of the notification are:
|
(a) |
the name and the address of the customs authority of the Member State of departure competent to notify the guarantor that the procedure has not been discharged; |
|
(b) |
the name and the address of the guarantor; |
|
(c) |
the guarantee reference number; |
|
(d) |
the MRN and date of the customs declaration; |
|
(e) |
the name of the customs office of departure; |
|
(f) |
the name of the holder of the procedure; |
|
(g) |
the amount involved. |
ANNEX 32–05
Notification to guarantor of liability for debt in Union transit procedure
The common data requirements of the notification are:
|
(a) |
the name and the address of the customs authority competent for the place where the customs debt is incurred; |
|
(b) |
the name and the address of the guarantor; |
|
(c) |
the guarantee reference number; |
|
(d) |
the MRN and date of the customs declaration; |
|
(e) |
the name of the customs office of departure; |
|
(f) |
the name of the holder of the procedure; |
|
(g) |
the amount notified to the debtor. |
ANNEX 33-01
Claim for payment to the guaranteeing association of debt in transit procedure under ATA/e-ATA carnet
The common data requirements of the notification are:
|
(a) |
the name and the address of the customs authority competent for the place where the customs debt is incurred; |
|
(b) |
the name and the address of the guaranteeing association; |
|
(c) |
the guarantee reference number; |
|
(d) |
the number and date of the carnet; |
|
(e) |
the name of the customs office of departure; |
|
(f) |
the name of the holder of the procedure; |
|
(g) |
the amount notified to the debtor. |
ANNEX 33-02
Notification to guarantor of liability for debt in transit procedure under CPD carnet
The common data requirements of the notification are:
|
(a) |
the name and the address of the customs authority competent for the place where the customs debt is incurred; |
|
(b) |
the name and the address of the guaranteeing association; |
|
(c) |
the guarantee reference number; |
|
(d) |
the number and date of the carnet; |
|
(e) |
the name of the customs office of departure; |
|
(f) |
the name of the holder of the procedure; |
|
(g) |
the amount notified to the debtor. |
ANNEX 33-03
Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
Common data requirements
Date of dispatch
|
(1) |
ATA carnet No: |
|
(2) |
Issued by the Chamber of Commerce of: City: Country: |
|
(3) |
On behalf of: Holder: Address: |
|
(4) |
Expiry date of carnet: |
|
(5) |
Date set for re-exportation (3): |
|
(6) |
Number of transit/import voucher (4): |
|
(7) |
Date of endorsement of voucher: Signature and stamp of the issuing coordinating office. |
ANNEX 33-04
Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
ANNEX 33-05
Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet
Letter heading of the coordinating office of the second Member State submitting the claim
Addressee: coordinating office of the first Member State submitting the original claim.
Date of dispatch
|
(1) |
ATA carnet No |
|
(2) |
The relevant Chamber of Commerce City Country |
|
(3) |
On behalf of: Holder: Address: |
|
(4) |
Expiry date of the carnet |
|
(5) |
Date set for re-exportation |
|
(6) |
Number of transit/import voucher |
|
(7) |
Date of endorsement of voucher |
Signature and stamp of issuing coordinating office.
ANNEX 33-06
Request for supplementary information where goods are situated in another Member State
Common data requirements
|
(1) |
Name and address of decision taking customs authority |
|
(2) |
Repayment/remission of duties — File reference of decision taking customs authority |
|
(3) |
Name and address of the customs office of the Member State where the goods are situated |
|
(4) |
Application of provisions on mutual assistance between the customs authorities |
|
(5) |
Location of goods (if applicable) |
|
(6) |
Name and full address of person from whom the information may be obtained or who can assist the customs office of the Member State where the goods are situated |
|
(7) |
List of documents attached |
|
(8) |
Purpose of the request |
|
(9) |
Decision taking customs authority – place and date – signature – stamp |
|
(10) |
Information obtained |
|
(11) |
Result of examination carried out |
|
(12) |
Place and date |
|
(13) |
Signature and official stamp |
ANNEX 33-07
Remission/repayment
Common data requirements
|
(1) |
Name and address of the person concerned |
|
(2) |
Indication of applicable article of DA |
|
(3) |
Name and address of the customs office which granted repayment/remission |
|
(4) |
Reference to the decision granting repayment/remission |
|
(5) |
Name and address of monitoring customs office |
|
(6) |
Description of the goods, number and type |
|
(7) |
CN code of the goods |
|
(8) |
Quantity or net mass of the goods |
|
(9) |
Customs value of the goods |
|
(10) |
Date and relevant box to be ticked |
|
(11) |
Place and date and signature |
|
(12) |
Stamp |
|
(13) |
Observations |
ANNEX 61-01
Banana weighing certificates – data requirements
|
(1) |
Authorised weigher name |
|
(2) |
Weighing certificate issuance date and number |
|
(3) |
Trader reference |
|
(4) |
Identity of means of transport at arrival |
|
(5) |
Country of origin |
|
(6) |
Number and type of packaging |
|
(7) |
Total established net weight |
|
(8) |
Brand(s) |
|
(9) |
Inspected units of packed bananas |
|
(10) |
Total gross weight of inspected units of packed bananas |
|
(11) |
Number of units of packed bananas inspected |
|
(12) |
Average gross weight |
|
(13) |
Tare |
|
(14) |
Average net weight per unit of packed bananas |
|
(15) |
Signature and stamp of the authorised weigher |
|
(16) |
Place and date |
ANNEX 62-01
Information sheet INF 3 — data requirements
Information sheet INF 3 shall contain all items of information required by the customs authorities for the purpose of identifying the exported goods.
A. PART FOR THE DECLARANT
|
(1) |
Box 1: Exporter Give the name or trade name and the full address including Member State. |
|
(2) |
Box 2: Consignee at the time of export |
|
(3) |
Box 3: Country to which goods consigned at the time of export |
|
(4) |
Box 4: Number, kind, marks and numbers of packages and description of goods exported Give exact details of the goods according to their normal commercial description or according to their tariff description. The description must correspond with that used in the export declaration. |
|
(5) |
Box 5: Gross weight Give the quantity appearing in the export declaration. |
|
(6) |
Box 6: Net weight Give the quantity appearing in the export declaration. |
|
(7) |
Box 7: Statistical value Give the statistical value at the time of export in the currency of the Member State of export. |
|
(8) |
Box 8: Quantity for which information sheet is required Give details of net weight, volume, etc. which the person concerned wishes to re-import, in figures and in words. |
|
(9) |
Box 9: CN Code |
|
(10) |
Box 10: Additional information relating to the goods Give details of the export document: type, reference and date. Indicate whether the goods relate to:
|
|
(11) |
Box 11: Request of the exporter Indicate the name and quality of the person signing the information sheet. Add the date, place and signature. |
B. PART FOR THE CUSTOMS AUTHORITIES
|
(1) |
Box A: Endorsement by competent authorities for export licences In the case of goods referred to in Article 159, Information Sheet INF3 may be issued only on condition that box A has been completed and endorsed by the customs authorities beforehand, where the information contained therein is required. Add the date, place and signature. |
|
(2) |
Box B: Endorsement by competent authorities for grant of refunds or other amounts provided for on exportation In the case of goods referred to in Article 159, Information Sheet INF3 may be issued only on condition that box B has been completed and endorsed by the customs authorities beforehand in accordance with points (a) and (b)
|
|
(3) |
Box C: Where a duplicate of Information Sheet INF 3 has to be issued, it shall bear one of the following indications:
Add the date, place and signature. |
|
(4) |
Box D: Full name and address of the customs office of export |
|
(5) |
Box E: Request by the customs office of re-import Indicate the content of the request as follows:
Indicate the following:
|
|
(6) |
Box F: Reply of the competent authorities Indicate the content of the reply as follows:
Indicate the following:
|
|
(7) |
Box G: Re-import The customs office of re-importation shall record on information sheet INF 3 the quantity of returned goods exempted from import duty. Where it is made on paper, that office shall retain the original and sending the copy, bearing the reference number and the date of declaration for free circulation, to the customs authorities who issued it. The said customs authorities shall compare this copy with the one in their possession and retain it in their official files. |
ANNEX 71-01
Supporting document where goods are declared orally for temporary admission
ANNEX 71-02
Sensitive goods and products
The following goods are covered by this Annex:
|
(1) |
The following agricultural products falling under one of the following sectors of the common market organization (CMO): Beef and veal sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(o) and listed in Annex I Part XV; Pigmeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(q) and listed in Annex I Part XVII; Sheepmeat and goatmeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(r) and listed in Annex I Part XVIII; Eggs sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(s) and listed in Annex I Part XIX; Poultrymeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(t) and listed in Annex I Part XX; Apiculture products: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(v) and listed in Annex I Part XXII; Cereals sector: products referred to in Article 1(2)(a), Annex I Part I of Regulation (EU) No 1308/2013; Rice sector: products referred to in Article 1(2)(b), Annex I Part II of Regulation (EU) No 1308/2013; Sugar sector: products referred to in Article 1(2)(c), Annex I Part III of Regulation (EU) No 1308/2013; Olive oil sector: products referred to in Article 1(2)(g), Annex I Part VII of Regulation (EU) No 1308/2013; Milk and milk-products sector: products referred to in Article 1(2)(p), Annex I Part XVI of Regulation (EU) No 1308/2013; Wine sector: products referred to in Article 1(2)(l), Annex I Part XII of Regulation (EU) No 1308/2013 and falling under CN codes: 0806 10 902009 612009 692204 21 (quality wine PDO and PGI excepted) 2204 29 (quality wine PDO and PGI excepted) 2204 30 |
|
(2) |
Ethyl alcohol and spirit products falling under CN codes: 2207 102207 202208 40 39 – 2208 40 99 2208 90 91 – 2208 90 99 |
|
(3) |
ex 2401 unmanufactured tobacco |
|
(4) |
Products other than those under points 1 and 2 subject to agricultural export refund. |
|
(5) |
Fishery products listed in Annex I to Council Regulation (EC) No 1379/2013 on the common organization of the markets in fishery and aquaculture products and products listed in Annex V to this regulation subject to a partial autonomous suspension. |
|
(6) |
All fishery products subject to an autonomous quota. |
ANNEX 71-03
List of permitted usual forms of handling
(Article 220 of the Code)
Unless otherwise specified, none of the following forms of handling may give rise to a different eight-digit CN code.
|
(1) |
ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport; |
|
(2) |
reconstruction of the goods after transport; |
|
(3) |
stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods; |
|
(4) |
removal of damaged or contaminated components; |
|
(5) |
conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives; |
|
(6) |
treatment against parasites; |
|
(7) |
anti-rust treatment; |
|
(8) |
treatment:
even if this results in a different eight-digit CN code; |
|
(9) |
electrostatic treatment, uncreasing or ironing of textiles; |
|
(10) |
treatment consisting in:
|
|
(11) |
desalination, cleaning and butting of hides; |
|
(12) |
addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different eight-digit CN code for the added or replacement goods; |
|
(13) |
dilution or concentration of fluids, without further treatment or distillation process, even if this results in a different eight-digit CN code; |
|
(14) |
mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods; |
|
(15) |
mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel, classified in Chapter 27 of the CN, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods even if this results in a different eight-digit CN code; |
|
(16) |
mixing of gas or fuel oils with biodiesel so that the mixture obtained contains less than 0,5 %, by volume, of biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture obtained contains less than 0,5 %, by volume, of gas or fuel oils; |
|
(17) |
dividing or size cutting out of goods if only simple operations are involved; |
|
(18) |
packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a different eight-digit CN code, affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs; |
|
(19) |
testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved; |
|
(20) |
dulling of pipe fittings to prepare the goods for certain markets; |
|
(21) |
denaturing, even if this results in a different eight-digit CN code; |
|
(22) |
any usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods. |
ANNEX 71-04
Special provisions concerning equivalent goods
I. CUSTOMS WAREHOUSING, INWARD AND OUTWARD PROCESSING
Conventionally produced goods and organic goods
It is not permitted to replace:
|
— |
organic goods by conventionally produced goods; and |
|
— |
conventionally produced goods by organic goods. |
II. INWARD PROCESSING
(1) Rice
Rice classified under CN code 1006 shall not be deemed equivalent unless it falls within the same eight-digit CN code of the Combined Nomenclature. Nevertheless, for rice with a length not exceeding 6,0 mm and a length/width ratio equal to or more than 3 and for rice with a length equal to or less than 5,2 mm and a length/width ratio equal to or more than 2, equivalence shall be established by determination of the length/width ratio only. The measurement of the grains shall be done in accordance with Annex A(2)(d) to Regulation (EC) No 3072/95 on the common organisation of the market in rice.
(2) Wheat
Equivalent goods may be used only between wheat harvested in a third country and already released for free circulation and non-Union wheat, of the same eight-digit CN code, having the same commercial quality and the same technical characteristics.
However:
|
— |
derogations from the ban on use of equivalent goods may be adopted in respect of wheat on the basis of a communication from the Commission to the Member States, after examination by the Committee, |
|
— |
the use of equivalent goods is permitted between Union durum wheat and durum wheat of third-country origin, provided it is for the production of pasta falling within CN codes 1902 11 00 and 1902 19. |
(3) Sugar
Recourse to the use of equivalent goods is permitted between non-Union raw cane sugar (CN codes 1701 13 90 and/or 1701 14 90) and sugar beet (CN code 1212 91 80) under the condition that processed products falling within CN code 1701 99 10 (white sugar) are obtained.
The equivalent quantity of raw cane sugar of standard quality as defined in point III of Part B of Annex III to Regulation (EU) No 1308/2013 shall be calculated by multiplying the quantity of white sugar with the coefficient 1,0869565.
The equivalent quantity of raw cane sugar not of standard quality shall be calculated by multiplying the quantity of white sugar with a coefficient obtained by dividing 100 by the yield of raw cane sugar. The yield of raw cane sugar shall be calculated as set out in point III of Part B of Annex IIĪ to Regulation (EU) No 1308/2013.
(4) Live animals and meat
Equivalent goods may not be used for inward-processing operations on live animals or meat.
Derogation from the ban on the use of equivalent goods can be made for meat which has been made subject of a communication by the Commission to the Member States, after an examination carried out by a body composed of representatives of the customs administrations of the Member States if the applicant can prove that equivalence is economically necessary and if the customs authorities transmit the draft of the procedures foreseen to control the operation.
(5) Maize
The use of equivalent goods between Union and non-Union maize is possible only in the following cases and subject to the following conditions:
|
(1) |
In the case of maize for use in animal feed, the use of equivalent goods is possible provided that a customs control system is set up to ensure that the non-Union maize is in fact used for processing into animal feed. |
|
(2) |
In the case of maize used in the manufacture of starch and starch products, the use of equivalent goods is possible between all varieties with the exception of maizes rich in amylopectin (wax-like maize or ‘waxy’ maize) which are only equivalent between themselves. |
|
(3) |
In the case of maize used in the manufacture of meal products, the use of equivalent goods is possible between all varieties with the exception of maizes of the vitreous type (‘Plata’ maize of the ‘Duro’ type, ‘Flint’ maize) which are only equivalent between themselves. |
(6) Olive oil
|
A. |
Recourse to the use of equivalent goods is permitted only in the following cases and under the following conditions:
between Union unrefined olive-pomace oil falling within CN code 1510 00 10 which corresponds to the description in Point 4 of Part VIII of Annex VII to Regulation (EC) No 1234/2007 and non-Union unrefined olive-pomace oil of the same CN code, provided that the olive-pomace oil processed product falling within CN code 1510 00 90 and corresponding to the description in Point 6 of Part VIII of the said Annex VII is obtained by blending with Union virgin olive oil falling within CN code 1509 10 90. |
|
B. |
The blendings referred to in Point A.1(c) second indent and Point A.2, with non-Union virgin olive oil, used in an identical manner, are authorised only where the arrangements for supervision of the procedure are organized in a manner that makes it possible to identify the proportion of non-Union virgin olive oil in the total quantity of blended oil exported. |
|
C. |
The processed products must be put into immediate packaging of 220 litres or less. By way of derogation, in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of the oils found in the preceding Points on condition that there is systematic control of the quality and quantity of the exported product. |
|
D. |
Equivalence shall be checked by using commercial records to verify the quantity of oils used for blending and, for the purpose of verifying the quality concerned, by comparing the technical characteristics of samples of the non-Union oil taken when it was entered for the procedure with the technical characteristics of the samples of the Union oil used taken when the processed product concerned was processed against the technical characteristics of the samples taken at the time of actual exportation of the processed product at the point of exit. Samples shall be taken in accordance with international standards EN ISO 5555 (sampling) and EN ISO 661 (sending of samples to laboratories and preparation of samples for tests). The analysis shall be carried out with reference to the parameters in Annex I to Commission Regulation (EEC) No 2568/91 (1). |
(7) Milk and milk products
Recourse to the use of equivalence is permitted under the following conditions:
The weight of each component of milk dry matter, milk fat matter and milk protein of the import goods shall not exceed the weight of each of these components in the equivalent goods.
However, where the economic value of the goods to be placed under inward processing is determined by only one or two of the above mentioned components, the weight may be calculated on the basis of this or thesecomponent(s). The authorisation shall specify the details, notably the reference period for which the total weight has to be calculated. The reference period shall not exceed 4 months.
The weight of the relevant component(s) of the goods to be placed under inward processing and of the equivalent goods shall be indicated in the relevant customs declarations and INF, to enablethe customs authorities to control the equivalence on the basis of those elements.
III. OUTWARD PROCESSING
The use of equivalent goods is not permitted for goods which are covered by Annex 71-02.
ANNEX 71-05
Standardised exchange of information (INF)
Section A
Standardised exchange of information (INF) between customs authorities is not yet required but the supervising customs office shall make available the relevant INF data elements in the electronic system relating to INF
The supervising customs office shall make available the following data elements in accordance with Article 181(1). Where a customs declaration or re-export declaration/notification refers to an INF, the competent customs authorities shall provide additional data elements in accordance with Article 181(3).
The holder of an authorisation for inward processing IM/EX which involves one Member State may request the supervising customs office to make the relevant INF data elements available via the electronic system relating to INF in order to prepare the standardised exchange of information between customs authorities, if the responsible customs authority has requested such INF.
Note:
(M) means mandatory and (O) means optional
|
Common data elements |
Comments |
|
Authorisation number (M) |
|
|
Person making the request (M) |
EORI number used for identification purposes |
|
INF number (M) |
Unique number given by the supervising customs office [e.g. IP EX/IM/123456/GB + authorisation no] |
|
Supervising customs office (M) |
COL code would be used for identification purposes |
|
Customs office using the INF data elements (O) |
COL code would be used for identification purposes. This data element will be provided if the INF data elements are actually used. |
|
Description of the goods which are covered by the INF (M) |
|
|
CN Code, net quantity, value (M) of processed products |
These data elements are related to the total net quantity of goods for which the INF is requested. |
|
Description of the processed products which are covered by the INF (M) |
|
|
CN Code, net quantity, value of processed products (M) |
These data elements are related to the total net quantity of processed products for which the INF is requested. |
|
Particulars of the customs declaration(s) placing goods under the special procedure (O) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
|
MRN (O) |
This data element may be provided if the INF data elements are actually used. |
|
Remarks (O) |
Any additional information may be entered |
|
Specific data elements IP |
Comments |
|
If a customs debt is incurred, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code (O) |
— |
|
Equivalent goods (O) |
— |
|
Prior exportation (O) |
— |
|
Business case IP IM/EX |
|
|
Customs declaration of placement under inward processing was accepted (O) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
|
Particulars necessary for application of commercial policy measures (O) |
— |
|
Last date for discharge (O) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
|
CN Code, net quantity, value (M) |
Indicate the quantity of goods which were placed under IP. This data element shall be provided by the customs office of placement. |
|
The declaration of discharge was accepted (O) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of discharge. |
|
CN Code, net quantity, value (M) |
In case of discharge, indicate the quantity of processed products which is available. This data element shall be provided by the customs office of discharge. |
|
Date of exit and exit result (O) |
These data elements shall be provided by the customs office of exit. |
|
Business case IP EX/IM |
|
|
Export declaration under IP EX/IM was accepted (O) |
Where a export declaration refers to the INF, this data element shall be provided by the customs office of export. |
|
Particulars necessary for application of commercial policy measures (O) |
|
|
Last date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export. |
|
CN Code, net quantity, value (M) |
Indicate the quantity of goods which can be placed under IP. This data element shall be provided by the customs office of export. |
|
Date of exit and exit result |
These data elements shall be provided by the customs office of exit. |
|
Date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
|
CN Code, net quantity, value (M) |
In case of placement of non-Union goods under inward processing, indicate the quantity available. This data element shall be provided by the customs office of placement. |
|
Specific data elements OP |
Comments |
|
Business case OP EX/IM |
|
|
Country of processing (O) |
— |
|
Member State of re-importation (O) |
— |
|
Equivalent goods (O) |
— |
|
Customs declaration OP number (M) |
Where a customs declaration for OP refers to the INF, this data element shall be provided by the customs office of export/placement. |
|
Identification of goods (M) |
(M) unless equivalent goods may be used. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
|
CN Code, net quantity (M) |
In case of placement of Union goods under outward processing, indicate the quantity available. This data element shall be provided by the customs office of export/placement. |
|
Last date of re-importation of processed products (M) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
|
Exit result (M) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit. |
|
Date of re-importation of processed products (M) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
|
Particulars of the customs declaration(s) for release for free circulation (O) |
Where a customs declaration for release for free circulation refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
|
CN Code, net quantity, value (M) |
In case of re-importation of processed products, indicate the quantity of processed products which can be re-imported under outward processing. This data element shall be provided by the customs office for release for free circulation. |
|
Business case OP IM/EX |
|
|
Prior importation of processed products (O) |
This data element shall be provided by the customs office for release for free circulation. (guarantee must be provided) |
|
Last date of placement of Union goods, which are replaced by equivalent goods, under outward processing (O) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
|
Date of placement of Union goods, which are replaced by equivalent goods, under outward processing (M) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
|
CN Code, net quantity, value (M) |
In case of placement of Union goods, which are replaced by equivalent goods, under outward processing, indicate the quantity of Union goods which must be placed under outward processing. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
|
Exit result (M) |
Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit. |
Section B
Standardised exchange of information (INF) between customs authorities is required but the INF data elements are not yet available in the electronic system relating to INF
|
(1) |
The responsible customs authority as referred to in Article 101(1) of the Code has requested an INF between customs authorities in accordance with Article 181(2) because a customs debt is incurred in accordance with Articles 77(1)(a) or 79(1) of the Code for processed products which were obtained under inward processing IM/EX. The calculation of the amount of import duty shall be made in accordance with Article 86(3) of the Code but the responsible customs authority does not have information on the goods which were placed under inward processing IM/EX. |
|
(2) |
The responsible customs authority as referred to in Article 101(1) of the Code has requested an INF between customs authorities in accordance with Article 181(2) because a customs debt is incurred in accordance with Articles 77(1)(a) or 79(1) of the Code for processed products which were obtained under inward processing IM/EX and Commercial Policy Measures are applicable. |
|
(3) |
In situations covered by points 1 or 2 above the responsible customs authority shall provide the following data elements:
The supervising customs office receiving the request shall make available the following data elements:
|
ANNEX 71-06
Information to be provided in the bill of discharge
|
(a) |
reference particulars of the authorisation; |
|
(b) |
the quantity of each type of goods which were placed under the special procedure in respect of which discharge is claimed; |
|
(c) |
the CN code of the goods which were placed under the special procedure; |
|
(d) |
the rate of import duties to which the goods which were placed under the special procedure are liable and, where applicable, their customs value; |
|
(e) |
the particulars of the customs declarations placing goods under the special procedure; |
|
(f) |
the type and quantity of the processed products or the goods placed under the procedure and particulars of the subsequent customs declaration or any other document relating to the discharge of the procedure; |
|
(g) |
the CN code and the customs value of the processed products if the value scale method is used for the purpose of discharge; |
|
(h) |
the rate of yield; |
|
(i) |
the amount of import duty to be paid. Where this amount refers to the application of Article 175(4), it shall be specified; |
|
(j) |
the periods for discharge. |
ANNEX 72-03
TC11 receipt
Common data requirements
|
(1) |
Place, name and reference number of the customs office of destination |
|
(2) |
Type of transit declaration |
|
(3) |
Registration date by the customs office of departure |
|
(4) |
Master Reference Number (MRN) registered |
|
(5) |
Place, name and reference number of the customs office of departure |
|
(6) |
Place and date of the issuance of the receipt |
|
(7) |
Signature and official stamp of the customs office of destination |
ANNEX 90
Table of correspondence referred to in Article 254
|
|
Applicable provisions under Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93 |
Applicable provisions under the Code, this Regulation and Implementing Regulation (EU) 2015/2447 |
|
1 |
Authorised Economic Operator Conditions and criteria for granting the AEO certificate (Article 5a of Regulation (EEC) No 2913/92 and Articles 14a and Articles 14g to 14k of Regulation (EEC) No 2454/93) |
Authorised Economic Operator – criteria for granting the AEO status (Articles 22, 38 and 39 of the Code and Articles 24 to 28 of Implementing Regulation (EU) 2015/2447)'. |
|
2. |
Comprehensive security, including the comprehensive guarantee for Community transit (in general: Article 191 of Regulation (EEC) No 2913/92; for Community transit: Article 94 of Regulation (EEC) No 2913/92 and Articles 373 and 379-380 of Regulation (EEC) No 2454/93) |
Authorisation to use a comprehensive guarantee (Articles 89(5) and 95 of the Code and Article 84 of this Regulation) |
|
3 |
Individual guarantee in the form of individual guarantee vouchers (Article 345(3) of Regulation (EEC) No 2454/93) |
Individual guarantee in the form of vouchers (Article 160 of Implementing Regulation (EU) 2015/2447) |
|
4 |
Authorisations for the operation of temporary storage facilities (Article 51(1) of Regulation (EEC) No 2913/92, Articles 185 to 187a of Regulation (EEC) No 2454/93) |
Authorisations for the operation of temporary storage facilities (Article 148 of the Code, Articles 107 to 111 of this Regulation and Article 191 of Implementing Regulation (EU) 2015/2447) |
|
5 |
Authorisations for ‘simplified declaration’ (Article 76(1)(a) and (b) of Regulation (EEC) No 2913/92, Articles 253 to 253g, 260 to 262, 269 to 271, 276 to 278, 282, 289 of Regulation (EEC) No 2454/93) |
Authorisations for ‘simplified declaration’ (Articles 166(2), 167 of the Code, Articles 145 to 147 of this Regulation and Articles 223, 224 and 225 of Implementing Regulation (EU) 2015/2447) |
|
6 |
Authorisations for ‘local clearance procedure’ (Article 76(1)(c) of Regulation (EEC) No 2913/92, Articles 253 to 253g, 263 to 267, 272 to 274, 276 to 278, 283 to 287of Regulation (EEC) No 2454/93) |
Authorisations for ‘entry in the declarant’s records’ (Article 182 of the Code, Article 150 and Articles 226 to 229 of Implementing Regulation (EU) 2015/2447) Or Authorisation for ‘simplified declaration’ (see point (5) And/or designated or approved places (Article 139 of the Code and Article 115 of this Regulation) |
|
7 |
Authorisations for ‘SASP’ (Articles 1(13), 253h to 253m of Regulation (EEC) No 2454/93) |
Authorisations for ‘centralized clearance’ (Article 179 of the Code, Article 149 of this Regulation and Articles 229 to 232 of Implementing Regulation (EU) 2015/2447) |
|
8 |
Authorisations to run a regular shipping service (Article 313b of Regulation (EEC) No 2454/93) |
Authorisations to run a regular shipping service (Article 120 of this Regulation) |
|
9 |
Authorisations for authorised consignor to issue a proof of status T2L, T2LF or commercial document without submitting it for endorsement to customs (Article 324a of Regulation (EEC) No 2454/93) |
Authorisations for authorised issuer to issue proof of status T2L, T2LF or customs goods manifest without submitting it for endorsement to customs (Article 128 of this Regulation) |
|
10 |
Authorisations ‘banana weighers’ (Articles 290a to 290c of Regulation (EEC) No 2454/93) |
Authorisations ‘banana weighers’ (Articles 155 to 157 of this Regulation and Articles 251 and 252 of Implementing Regulation (EU) 2015/2447) |
|
11 |
Authorisation for authorised consignor for the Community transit (Articles 372(1)(d) to 378 and Articles 398 to 402 of Regulation (EEC) No 2454/93) |
Authorisation for the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs (Article 233(4)(a) of the Code, Articles 191, 192 and 193 of this Regulation and Articles 313 and 314 of Implementing Regulation (EU) 2015/2447) |
|
12 |
Authorisation for authorised consignee for the Community transit (Articles 372(1)(e) to 378 and Articles 406 to 408 of Regulation (EEC) No 2454/93) |
Authorisation for the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at than authorised place to end the procedure in accordance with Article 233(2) of the Code (Article 233(4)(b) of the Code, Articles 191, 194 and 195 of this Regulation and Articles 313, 315 and 316 of Implementing Regulation (EU) 2015/2447) |
|
13 |
Authorisation for authorised consignee for TIR transit (Articles 454a and454b of Regulation (EEC) No 2454/93) |
Authorisation for authorised consignee for TIR purposes (Article 230 of the Code, Articles 185, 186 and 187 of this Regulation and Article 282 of Implementing Regulation (EU) 2015/2447) |
|
14 |
Authorisation for Processing under Customs Control (Articles 84 to 90 and 130 to 136 of Regulation (EEC) No 2913/92 and Articles 496 to 523, 551 and 552 of Regulation (EEC) No 2454/93) |
Authorisation for inward processing (Articles 210 to 225 and 255 to 258 of the Code and Articles 161 to 183 and 241 of this Regulation) |
|
15 |
Authorisation for inward processing suspension system (Articles 84 to 90 and Articles 114 to 123 of Regulation (EEC) No 2913/92 and Article 129, Articles 536 to 549 of Regulation (EEC) No 2454/93) General rules for calculating the amount of import or export duty (Articles 201 to 216 of Regulation (EEC) No 2913/92 and Articles 517- 519 of Regulation (EEC) No 2454/93) |
Authorisation for inward processing (Articles 210 to 225 and 255 to 258 of the Code and Articles 161 to 183 and 241 of this Regulation) General rules for calculating the amount of import or export duty Article 86(3) of the Code Special rules for calculating the amount of import or export duty if the economic conditions are deemed to be fulfilled in the cases covered by Article 167(1)(h), (i), (m), (p), (r) or (s) of this Regulation: Article 85(1) of the Code |
|
16 |
Authorisation for inward processing drawback system (Articles 84 to 90 and Articles 114 to 129 of Regulation (EEC) No 2913/92 and Articles 536 to 544 and Article 550 of Regulation (EEC) No 2454/93) General rules for calculating the amount of import or export duty (Articles 201 to 216 of Regulation (EEC) No 2913/92 and Articles 517-519 of Regulation (EEC) No 2454/93) |
Authorisation for inward processing (Articles 210 to 225 and 255 to 258 of the Code and Articles 161 to 183 and 241 of this Regulation) General rules for calculating the amount of import or export duty Article 86(3) of the Code Special rules for calculating the amount of import or export duty if the economic conditions are deemed to be fulfilled in the cases covered by of Article 167(1)(h), (i), (m), (p), (r) or (s) of this Regulation: Article 85(1) of the Code |
|
17 |
Authorisations for the operation of storage facilities as a customs warehouse type A (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) |
Authorisations for a public customs warehouse of type I (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
|
18 |
Authorisations for the operation of storage facilities as a customs warehouse type B (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) |
Authorisations for a public customs warehouse of type II (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
|
19 |
Authorisations for the operation of storage facilities as a customs warehouse type C (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) |
Authorisations for a private customs warehouse (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
|
20 |
Authorisations for the operation of storage facilities as a customs warehouse type D (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) |
Authorisations for a private customs warehouse (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
|
21 |
Authorisations for the operation of storage facilities as a customs warehouse type E (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) |
Authorisations for a private customs warehouse (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
|
22 |
Authorisations for the operation of storage facilities as a customs warehouse type F (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) |
Authorisations for a public customs warehouse of type III (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
|
23 |
Authorisations for free zones of control type I (Articles 166 to 176 of Regulation (EEC) No 2913/92, Articles 799 to 812 of Regulation (EEC) No 2454/93) |
Authorisations for free zone (Articles 243 to 249 of the Code) To be implemented at national level |
|
24 |
Authorisations for free zones of control type II (Articles 166 to 176 of Regulation (EEC) No 2913/92, Articles 799 to 804 and 812 of Regulation (EEC) No 2454/93) |
Authorisations for customs warehouse The customs authorities shall decide after 1 May 2016 which particular type of customs warehouse those free zones shall be deemed to be equivalent to. (Articles 240 to 242 of the Code and Articles 161 to 183 of this Regulation) |
|
25 |
Authorisations for free warehouse (Articles 166 to 176 of Regulation (EEC) No 2913/92, Articles 799 to 804 and 812 of Regulation (EEC) No 2454/93) |
Authorisations for customs warehouse The customs authorities shall decide without delay which particular type of customs warehouse those free warehouses shall be deemed to be equivalent to. (Articles 240 to 242 of the Code and Articles 161 to 183 of this Regulation) |
|
26 |
Authorisation for the use of seals of a special type (Article 372(1)(b) to Article 378 and Article 386 of Regulation (EEC) No 2454/93) |
Authorisation for the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Union transit procedure (Article 233(4)(c) of the Code, Articles 191 and 197 of this Regulation and Articles 313 and 317 of Implementing Regulation (EU) 2015/2447) |
|
27 |
Authorisation for outward processing (Articles 84 to 90 and 145 to 160 of Regulation (EEC) No 2913/92, Articles 496 to 523 and 585 to 592 of Regulation (EEC) No 2454/93) |
Authorisation for outward processing (Articles 210 to 225 and 255, 259 to 262 of the Code and Articles 163, 164, 166, 169, 171 to 174, 176, 178, 179, 181, 240, 242, 243 of this Regulation and Articles 259 to 264 and Articles 266, 267, 268 and 271 of Implementing Regulation (EU) 2015/2447) |
|
28 |
Authorisation for Temporary Importation (Articles 84 to 90 and 137 to 144 of Regulation (EEC) No 2913/92 and Articles 496 to 523 and 553 to 584 of Regulation (EEC) No 2454/93) |
Authorisation for Temporary Admission (Articles 210 to 225 and 250 to 253 of the Code, Articles 163 to 165, 169, 171 to 174, 178, 179, 182, 204 to 238 of this Regulation and Articles 258, 260 to 264, 266 to 270, 322 and 323 of Implementing Regulation (EU) 2015/2447) |
|
29 |
Authorisation for end-use (Articles 21 and 82 of Regulation (EEC) No 2913/92 and Articles 291 to 300 of Regulation (EEC) No 2454/93) |
Authorisation for end-use (Articles 210 to 225, 254 of the Code and Articles 161 to 164, 169, 171 to 175, 178, 179, 239 of this Regulation and Articles 260 to 269 of Implementing Regulation (EU) 2015/2447) |
|
29.12.2015 |
EN |
Official Journal of the European Union |
L 343/558 |
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
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union, in particular Article 291 thereof,
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 (1) , and in particular Articles 8, 11, 17, 25, 32, 37, 41, 50, 54, 58, 63, 66, 76, 100, 107, 123, 132, 138, 143, 152, 157, 161, 165, 169, 176, 178, 181, 184, 187, 193, 200, 207, 209, 213, 217, 222, 225, 232, 236, 266, 268, 273 and 276 thereof,
Whereas:
|
(1) |
Regulation (EU) No 952/2013 (Code), in its consistency with the Treaty on the Functioning of the European Union (TFEU), confers on the Commission implementing powers to specify the procedural rules for some of its elements, in the interest of clarity, precision and foreseeability. |
|
(2) |
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), is a key element in ensuring trade facilitation and, at the same time, the effectiveness of customs controls, which thus significantly contributes to the reduction of costs for business and of risks for society. Therefore, exchanges of information between customs authorities on the one hand, and between economic operators and customs authorities on the other hand, as well as the storage of such information using electronic data-processing techniques require specific rules on the information systems used. Storage and processing of customs information and a harmonised interface with economic operators should be established as a component of systems offering a direct and EU harmonised access to trade, where appropriate. Any storage and processing of personal data under this Regulation is in full compliance with the Union and national data protection provisions in force. |
|
(3) |
Any processing of personal data under this Regulation is in full compliance with the Union and national data protection provisions in force. |
|
(4) |
In those cases where authorities or persons from third countries will use electronic systems, their access will be restricted to the required functionality and in line with the Union legal provisions. |
|
(5) |
In order to ensure that there is only one economic operators registration and identification number (EORI number) for each economic operator, it is necessary to have clear and transparent rules that define the customs authority competent for assigning it. |
|
(6) |
In order to facilitate the proper development and maintenance of the electronic system relating to binding tariff information and the efficient use of the information uploaded therein, rules for the setting up of that system and its operation should be determined. |
|
(7) |
An electronic information and communication system for the exchange and storage of information on the proofs of the customs status of Union goods should be introduced to achieve facilitation and ensure effective monitoring. |
|
(8) |
The requirement to submit in advance the data that is required for the lodgement of CN 23 declaration in an electronic form entails adjustments in the processing of customs declarations pertaining to postal consignment, in particular those consignments that benefit from relief from customs duty. |
|
(9) |
Transit simplifications should be aligned with the electronic environment envisaged by the Code and which suits better the needs of economic operators, while ensuring facilitation of legitimate trade and the effectiveness of customs controls. |
|
(10) |
In the interests of ensuring a more efficient functioning and better monitoring of the procedures regarding goods in transit that are currently carried out on paper or are partially computerised, it is desirable that transit procedures be fully computerised for all modes of transport while having defined exceptions for travellers and business continuity cases. |
|
(11) |
In order to give effect to the right of every person to be heard before customs authorities take a decision that would adversely affect that person, it is necessary to specify the procedural rules for the exercise of that right, taking also into consideration the case law of the Court of Justice of the European Union as well as the fundamental rights which are an integral part of the Union legal order and in particular the right to good administration. |
|
(12) |
In order to make the system of applications for decisions relating to customs legislation operative and to ensure a smooth and effective decision-taking process by the customs authorities, it is of utmost importance that Member States communicate to the Commission a list of their competent customs authorities to which applications for decisions have to be submitted. |
|
(13) |
Common rules are needed for the submission and acceptance of a decision relating to binding information, as well as for taking such decisions, in order to ensure equal conditions for all economic operators. |
|
(14) |
Since the electronic system relating to binding tariff information is yet to be upgraded, paper forms for BTI applications and decisions need to be used until the system is upgraded. |
|
(15) |
In order to comply with the obligation that decisions relating to binding information are to be binding, a reference to the relevant decision should be included in the customs declaration. Furthermore, in order to support an effective monitoring by the customs authorities of the compliance with the obligations resulting from a binding tariff information decision, it is also necessary to specify the procedural rules for the collection and use of surveillance data that are relevant for monitoring the usage of that decision. It is also necessary to specify how that monitoring shall be carried out as long as the electronic systems are not upgraded. |
|
(16) |
In order to ensure uniformity, transparency and legal certainty, procedural rules are needed for the extended use of decisions relating to binding information and for notifying the customs authorities that the taking of decisions relating to binding information is suspended for goods whose correct and uniform tariff classification or determination of origin cannot be ensured. |
|
(17) |
The criteria for granting the status of an authorised economic operator (AEO) for customs simplifications and for security and safety, which can also be combined, and the procedure for applying for that status should be laid down in a more detailed manner to ensure uniform implementation as regards the different types of the status of AEO authorisations. |
|
(18) |
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 form and electronic need to continue to be used until the system is upgraded. |
|
(19) |
Uniform and effective application of customs controls requires harmonised exchange of risk information and risk analysis results. Therefore, an electronic communication and information system should be used for risk-related communications between customs authorities and between those authorities and the Commission as well as for the storage of that information. |
|
(20) |
To ensure a correct and uniform application of tariff quotas, rules on their management and responsibilities of the customs authorities for this task should be laid down. It is also required to establish procedural rules for the proper functioning of the electronic system relating to the management of tariff quotas. |
|
(21) |
Procedural rules are needed to ensure the collection of surveillance data on declarations for release for free circulation or on export declarations representative for the Union. Furthermore, it is also necessary to establish procedural rules for the proper functioning of the electronic system relating to that surveillance. It is also necessary to specify procedural rules for the collection of surveillance data as long as the electronic system relating to that surveillance and the national import and export systems are not upgraded. |
|
(22) |
In the context of non-preferential rules of origin, procedural rules are necessary for the provision and verification of the proof of origin where agricultural or other Union legislation provides for this proof of origin in order to benefit from special import arrangements. |
|
(23) |
Within the framework of the Union’s Generalised System of Preferences (GSP) and of the preferential tariff measures adopted unilaterally by the Union for certain countries or territories, procedures and forms should be established to ensure a common application of the rules of origin. Provisions should also be established aiming to ensure compliance with the relevant rules by GSP beneficiary countries and those countries or territories and set out procedures for an effective administrative cooperation with the Union in order to facilitate verifications and prevent, or combat fraud. |
|
(24) |
In the context of preferential rules of origin, procedures are needed to facilitate the process of issuing of proofs of origin in the Union, including provisions concerning the exchange of information between economic operators by means of supplier’s declarations and the functioning of administrative cooperation between Member States, notably through the issuing of Information Certificates INF 4. Such procedures should take into account and narrow the gap resulting from the fact that the Union has concluded free-trade agreements that do not always include rules for the replacement of proofs of origin for the purpose of sending products not yet released for free circulation elsewhere within the parties of such agreements. Such procedures should also take into account that the Union may not include in future free-trade agreements comprehensive rules or not include any rule at all for the certification of origin and rely solely on the internal legislation of the parties. It is therefore necessary to establish general procedures for the granting of approved exporter’s authorisations for the purpose of such agreements. Following the same reasoning, procedures for the registration of exporters outside of the GSP framework should also be provided for. |
|
(25) |
Within the GSP framework, procedures are needed in order to facilitate the replacement of proofs of origin, whether they are certificates of origin Form A, invoice declarations or statements on origin. Such rules should facilitate the movement of products not yet released for free circulation elsewhere within the customs territory of the Union or, where applicable, to Norway, Switzerland or Turkey, once that country fulfils certain conditions. Forms to be used for issuing certificates of origin Form A, movement certificate EUR.1 and forms used by the exporters to apply for the status of registered exporters should also be provided for. |
|
(26) |
In order to ensure uniform and harmonised application of the provisions on customs valuation, in compliance with international rules, procedural rules should be adopted specifying how the transaction value is determined. For the same reasons, procedural rules need to be adopted specifying how the secondary methods of customs valuation are to be applied and how the customs value is determined in specific cases and under specific circumstances. |
|
(27) |
Considering the need to ensure a proper protection of the financial interests of the Union and of the Member States and a level playing field between economic operators, it is necessary to lay down procedural rules regarding the provision of a guarantee, the determination of its amount and, taking into account the risk associated with the different customs procedures, the monitoring of the guarantee by the economic operator concerned and by the customs authorities. |
|
(28) |
In order to safeguard the recovery of the customs debt, mutual assistance between customs authorities should be ensured in the cases where a customs debt is incurred in a Member State other than the Member State which accepted the guarantee. |
|
(29) |
With a view to facilitate the uniform interpretation throughout the Union of the rules of repayment or remission of duties, procedures and requirements need to be laid down. Repayment or remission is subject to the fulfilment of requirements, as well as to completion of formalities, which have to be clarified at Union level in order to facilitate the Code’s application in the Member States and to prevent differences of treatment. The conditions under which mutual assistance between the customs authorities can take place have to be specified, for the purposes of repayment or remission, in cases where supplementary information must be obtained. Uniform application has also to be provided in repayment or remission cases where export or destruction has taken place without customs supervision. Conditions have to be laid down together with the evidence required to demonstrate that the goods in respect of which repayment or remission is requested have been exported or destroyed. |
|
(30) |
In certain cases of repayment or remission where the amount involved is of lesser importance, the Member States should keep at the disposal of the Commission the list of such cases in order to allow the Commission to carry out checks under the framework of own resources controls and to protect the financial interests of the Union. |
|
(31) |
To take into account the cases where certain particulars of the entry summary declaration are to be submitted at an early stage in the transport of goods to allow for better protection against serious threats and also the cases where, in addition to the carrier, other persons submit particulars of the entry summary declaration to improve the effectiveness of risk analysis for security and safety purposes, it should be possible to submit the entry summary declaration by more than one data set. Clear rules on the corresponding registration of the submissions and the amendments should be laid down. |
|
(32) |
In order to avoid disruption of legitimate trade risk analysis for security and safety purposes should be carried out as a rule within the time limits prescribed for the lodgement of the entry summary declaration with the exception of cases where a risk is identified or additional risk analysis needs to be carried out. |
|
(33) |
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, the Import Control System as it stands currently, has to continue to be used. |
|
(34) |
In the same respect, because the current ICS is capable of only receiving an entry summary declaration by submission of one dataset, provisions related to the provision of data in more than one dataset should, until the upgrade of the ICS, be temporarily suspended. |
|
(35) |
It is appropriate to lay down the procedural rules that should apply when a sea-going vessel or an aircraft entering the customs territory of the Union arrives first at a customs office in a Member State that was not declared as a country of routing in the entry summary declaration. |
|
(36) |
Where the movement of goods in temporary storage involves storage facilities located in more than one Member State, the competent customs authority should consult the customs authorities concerned in order to ensure the fulfilment of the conditions before authorising such movement. |
|
(37) |
In order to improve the effective operation of temporary storage, it is appropriate to lay down provisions in the Union customs legislation regulating the movement of goods from one temporary storage facility into another where each of them is covered by one and the same or by different authorisations, as well as the cases where the holders of those authorisations may be one and the same or different persons. In order to ensure effective customs supervision, clear rules establishing the responsibilities of the customs authorities competent for the place of the arrival of the goods should be laid down. |
|
(38) |
In order to ensure uniform application of the rules on the customs status of Union goods, which will lead to efficiency gains for the customs administrations as well as for economic operators, procedural rules for the provision and verification of the proof of the customs status of Union goods should be specified, in particular rules relating to the various means by which those proofs can be provided, and simplifications related to such provision of proof. |
|
(39) |
For the sake of clarity for economic operators, it is appropriate to specify which customs office is competent for receiving and processing a customs declaration based on the type of the customs declaration and the customs procedure requested by the economic operator. It is also appropriate to specify the conditions for the acceptance of a customs declaration and the situations in which a customs declaration can be amended after the release of the goods. |
|
(40) |
The lodgement of a standard customs declaration requires procedural rules specifying that when a customs declaration is lodged with different items of goods, each item is considered as a separate customs declaration. |
|
(41) |
The cases of authorisations granted for a regular use of simplified declarations require a harmonisation of practises in terms of deadlines for lodging the supplementary declarations and the supporting documents when missing at the time when the simplified declaration is lodged. |
|
(42) |
In order to allow an easy identification of a customs declaration for the purposes of formalities and controls after the acceptance of a customs declaration, procedural rules specifying the use of a Master Reference Number (MRN) should be laid down. |
|
(43) |
Uniform measures should be laid down to determine the tariff subheading that could apply upon application by the declarant, to a consignment that is made up of goods falling within different tariff subheadings and in case dealing with each of those goods in accordance with its tariff subheading would entail a burden of work and expense disproportionate to the import or export duty chargeable. |
|
(44) |
In order to ensure a proper administration of the granting of authorisation for centralised clearance in cases where more than one customs authorities are involved, the consultation procedure should be standardised. Likewise, an adequate framework for timely communication between the supervising customs office and the customs office of presentation should be set up in order to allow Member States to release the goods in a timely manner and comply also with value added tax legislation, excise legislation, national prohibitions and restrictions and statistics requirements. |
|
(45) |
Self-assessment has been introduced as a new simplification offered by the Code. Therefore, it is highly important to define precisely the simplification related to the customs formalities and controls to be carried out by the holder of the authorisation. The relevant rules should ensure a clear application of self-assessment in the Member State through appropriate and proportionate controls. |
|
(46) |
The destruction, sale and abandonment of goods to the State requires procedural rules specifying the role of the customs authorities in relation to the type and quantity of any waste or scrap resulting from the destruction of the goods and the procedures to be followed concerning the abandonment and sale of goods. |
|
(47) |
The relief from import duty in relation to returned goods should be supported by information establishing that the conditions for such relief are fulfilled. Procedural rules on this subject related with the information required and the exchange of this information between economic operators and customs authorities and between customs authorities should apply. |
|
(48) |
The relief from import duty in relation to sea-fishing and products taken from the sea should be supported by the provision of evidence that the conditions to benefit from this relief are fulfilled. Procedural rules on this subject related with the information required should apply. |
|
(49) |
Given that in case of an application for an authorisation for special procedures an examination of the economic conditions is required, where evidence exists that the essential interests of Union producers are likely to be adversely affected, clear and simple rules for a proper examination at Union level should be established. |
|
(50) |
It is necessary to lay down procedural rules on the discharge of a special procedure where goods have been placed under such a procedure using two or more customs declarations so that it is clear in which sequence such discharge takes place. |
|
(51) |
The competent customs authorities should take a decision on a request to transfer rights and obligations from the holder of the procedure to another person. |
|
(52) |
Movement of goods under a special procedure to the customs office of exit should be allowed if the formalities pertaining to the export procedure are carried out. |
|
(53) |
Accounting segregation should be allowed where equivalent goods are used. The procedural rules about the change of customs status of non-Unions goods and equivalent goods must ensure that an economic operator cannot get an unjustified import duty advantage. |
|
(54) |
With a view of facilitating legitimate trade and ensuring the effectiveness of customs controls, while avoiding any discrepancies in the treatment by the customs administrations of the individual Member States, procedural rules should be determined governing the Union transit procedure, the transit procedure in accordance with the Customs Convention on the International Transport of Goods under cover of TIR carnets (3), including any subsequent amendments thereof (TIR Convention), Customs Convention on the ATA Carnet for the Temporary Admission of Goods done at Brussels on 6 December 1961, including any subsequent amendments thereof (ATA Convention) and the Convention on Temporary Admission (4), including any subsequent amendments thereof (Istanbul Convention) and the transit procedures under cover of the form 302 and under the postal system. Those procedural rules determine the main elements of the processes and include simplifications and thereby allow both the customs administrations and the economic operators to fully benefit from harmonised efficient procedures as a concrete example of trade facilitation. |
|
(55) |
In view of the specificities of air and maritime transport, it is appropriate to provide additional simplifications for those modes of transport allowing the use of the data available in the records of the air and maritime carriers to be used as transit declarations. Furthermore, additional simplifications should be introduced for the electronic data-processing techniques for goods carried by rail in order to reconcile the relevant provisions with the changes caused by the market liberalisation and the changes in rail procedural rules. |
|
(56) |
In order to strike the balance between the effectiveness of the customs authorities’ tasks and the expectations of the economic operators, risk analysis for security and safety purposes of a pre-departure declaration should be carried out prior to the release of goods within a time-limit that takes into account the legitimate interest of unhindered trade in transport of goods. |
|
(57) |
Detailed rules for the presentation of goods, formalities at the office of export and the at the office of exit, in particular those ensuring the effective and efficient confirmation of the exit as well as the information exchange between the office of export and office of exit should be laid down. |
|
(58) |
Given the existence of similarities between export and re-export, it is appropriate to extend the application of certain rules on export of goods to goods that are re-exported. |
|
(59) |
For the sake of safeguarding the legitimate interests of economic operators and ensure the smooth transition to the new legal rules, it is necessary to establish transitional provisions to set out the rules to be applied to goods placed under certain customs procedures before 1 May 2016 and to be released or discharged after this date. Likewise, economic operators should be allowed to submit applications for authorisations under the Code before its date of application, in order to be able to use the granted authorisations as of 1 May 2016. |
|
(60) |
The general rules for the implementation of the Code are closely interlinked, they cannot be separated due to the interrelatedness of their subject matter while they contain horizontal rules that apply across several customs procedures. Therefore, it is appropriate to group them together in a single Regulation in order to ensure legal coherence. |
|
(61) |
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee. |
|
(62) |
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:
TITLE I
GENERAL PROVISIONS
CHAPTER 1
Scope of the customs legislation, mission of customs and definitions
Article 1
Definitions
(1) For the purposes of this Regulation, Article 1 of Commission Delegated Regulation (EU) 2015/2446 (5) shall apply.
(2) For the purposes of this Regulation, the following definitions shall apply:
|
(1) |
‘cabin baggage’ means, in the case of air travel, the baggage that the natural person takes with him into and out of the aircraft cabin; |
|
(2) |
‘customs office of presentation’ means the customs office competent for the place where the goods are presented; |
|
(3) |
‘hold baggage’, in the case of air travel, means the baggage that has been checked in at the airport of departure and is not accessible to the natural person during the flight nor, where relevant, during any stopovers; |
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(4) |
‘identical goods’ means, in the context of customs valuation, goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical; |
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(5) |
‘international Union airport’ means any Union airport which, having been so authorised by the customs authority, is approved for air traffic with territories outside of the customs territory of the Union; |
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(6) |
‘intra-Union flight’ means the movement of an aircraft between two Union airports, without any stopover, which does not start from or end at a non-Union airport; |
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(7) |
‘main processed products’ means the processed products for which the authorisation for inward processing has been granted; |
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(8) |
‘marketing activities’ means, in the context of customs valuation, all activities relating to advertising or marketing and promoting the sale of the goods in question and all activities relating to warranties or guarantees in respect of them; |
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(9) |
‘secondary processed products’ means processed products which are a necessary by-product of the processing operation other than the main processed products; |
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(10) |
‘business or tourist aircraft’ means private aircraft intended for journeys whose itinerary depends on the wishes of the user; |
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(11) |
‘public customs warehouse type III’ means a customs warehouse which is operated by the customs authorities; |
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(12) |
‘fixed transport installation’ means technical means used for continuous transport of goods such as electricity, gas and oil; |
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(13) |
‘customs office of transit’ means either of the following:
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|
(14) |
‘similar goods’, in the context of customs valuation, means goods produced in the same country, which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar. |
CHAPTER 2
Rights and obligations of persons with regard to the customs legislation
Article 2
Formats and codes for common data requirements
(Article 6(2) of the Code)
1. The formats and codes for the common data requirements referred to in Article 6(2) of the Code and in Article 2 of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for applications and decisions are set out in Annex A.
2. The formats and codes for the common data requirements referred to in Article 6(2) of the Code and in Article 2 of Delegated Regulation (EU) 2015/2446 for the exchange and storage of information required for declarations, notifications and proof of customs status are set out in Annex B.
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 BTI system and the Surveillance 2 system, the codes and formats of Annex A shall not apply and the respective codes and formats shall be those set out in Annexes 2-5 to Commission Delegated Regulation (EU) …/…, establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational (6).
By way of derogation from paragraph 1 of this Article, until the date of the upgrading of the AEO system, the codes and formats of Annex A shall not apply and the respective codes and formats shall be those set out in Annexes 6-7 to Delegated Regulation (EU) …/…, establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational.
By way of derogation from paragraph 2 of this Article, until the dates of deployment or upgrading of the relevant IT systems as set out in Annex 1 to Delegated Regulation (EU) …/…, establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational the formats and codes set out in Annex B shall be optional for Member States.
Until the dates of deployment or upgrading of the relevant IT systems as set out in Annex 1 to Delegated Regulation (EU) …/…, establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational the formats and codes 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) …/…, establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational.
Until the respective dates of the deployment of the UCC Automated Export System and the upgrading of the National Import Systems, as referred to in the Annex to Commission Implementing Decision 2014/255/EU (7), Member States shall ensure that the codes and formats for the notification of presentation allow the presentation of goods in accordance with Article 139 of the Code.
4. Until the date of deployment of the UCC Customs Decisions system, the formats and codes laid down for the following applications and authorisations in Annex A are optional to Member States:
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(a) |
Applications and authorisations relating to the simplification for the determination of amounts being part of the customs value of the goods; |
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(b) |
Applications and authorisations relating to comprehensive guarantees; |
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(c) |
Applications and authorisations for deferred payment; |
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(d) |
Applications and authorisations for the operation of temporary storage facilities, as referred to in Article 148 of the Code; |
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(e) |
Applications and authorisations for regular shipping services; |
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(f) |
Applications and authorisations for authorised issuer; |
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(g) |
Applications and authorisations for the use of simplified declaration; |
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(h) |
Applications and authorisations for centralised clearance; |
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(i) |
Applications and authorisations for entry of data in the declarant’s records; |
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(j) |
Applications and authorisations for self-assessment; |
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(k) |
Application and authorisation for the status of authorised weigher of bananas; |
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(l) |
Applications and authorisations for the use of inward processing; |
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(m) |
Applications and authorisations for the use of outward processing; |
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(n) |
Applications and authorisations for the use of end use; |
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(o) |
Applications and authorisations for the use of temporary admission; |
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(p) |
Applications and authorisations for the operation of storage facilities for customs warehousing; |
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(q) |
Applications and authorisations for the status of authorised consignee for TIR operations; |
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(r) |
Applications and authorisations for the status of authorised consignor for Union transit; |
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(s) |
Applications and authorisations for the status of authorised consignee for Union transit; |
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(t) |
Applications and authorisations for the use of seals of a special type; |
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(u) |
Applications and authorisations for the use of a transit declaration with reduced dataset; |
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(v) |
Applications and authorisations for the use of an electronic transport document as customs declaration. |
Where Member States waive certain codes and formats during the transitional period, they shall ensure that they have implemented effective procedures that allow them to verify that the conditions for granting the authorisation concerned are fulfilled.
Article 3
Security of electronic systems
(Article 16(1) of the Code)
1. When developing, maintaining and employing electronic systems referred to in Article 16(1) of the Code the Member States shall establish and maintain adequate security arrangements for the effective, reliable and secure operation of the various systems. They shall also ensure that measures are in place for checking the source of data and for protecting data against the risk of unauthorised access, loss, alteration or destruction.
2. Each input, modification and deletion of data shall be recorded together with information giving the reason for, and exact time of, such processing and identifying the person who carried it out.
3. The Member States shall inform each other, the Commission and, where appropriate, the economic operator concerned of all actual or suspected breaches of security of the electronic systems.
Article 4
Storage of data
(Article 16(1) of the Code)
All data validated by the relevant electronic system shall be kept for at least 3 years from the end of the year in which such data was validated, unless otherwise specified.
Article 5
Availability of electronic systems
(Article 16(1) of the Code)
1. The Commission and the Member States shall conclude operational agreements laying down the practical requirements for the availability and performance of the electronic systems as well as for business continuity.
2. Operational agreements referred to in paragraph 1 shall in particular lay down appropriate response time for the exchange and processing of information in the relevant electronic systems.
3. The electronic systems shall be kept permanently available. However, that obligation shall not apply:
|
(a) |
in specific cases related to the use of the electronic systems laid down in the agreements referred to in paragraph 1 or, at national level, in the absence of those agreements; |
|
(b) |
in the case of force majeure. |
Article 6
Competent customs authority
(Article 9 of the Code)
The customs authorities responsible for registration shall be those designated by the Member States. The Member States shall communicate the name and address of those authorities to the Commission. The Commission shall publish that information on the Internet.
Article 7
Electronic system relating to EORI number
(Article 16 of the Code)
1. For the exchange and storage of information pertaining to EORI, an electronic system set up for those purposes pursuant to Article 16(1) of the Code (‘EORI system’) shall be used.
Information shall be made available through that system by the competent customs authority whenever new EORI numbers are assigned or there are changes to data stored in respect of registrations already issued.
2. Only one EORI number shall be assigned in respect of each person.
3. The format and codes of the data stored in the EORI system are laid down in Annex 12-01.
4. By way of derogation from paragraph 1 of this Article, until the date of the upgrading of the central EORI system, the formats and codes set out in Annex 12-01 shall not apply.
Until the date of the upgrading of the central EORI system, the codes of the common data requirements for the registration of economic operators and other persons are set out in Annex 9 to Delegated Regulation (EU) 2015/2446, establishing transitional rules for certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council, laying down the Union Customs Code where the relevant electronic systems are not yet operational.
5. Where Member States collect data listed in point 4 of Annex 12-01 they shall ensure that the formats and codes as set out in Annex 12-01 are used.
Article 8
General procedure for the right to be heard
(Article 22(6) of the Code)
1. The communication referred to in the first subparagraph of Article 22(6) of the Code shall:
|
(a) |
include a reference to the documents and information on which the customs authorities intend to base their decision; |
|
(b) |
indicate the period within which the person concerned shall express his point of view from the date on which he receives that communication or is deemed to have received it; |
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(c) |
include a reference to the right of the person concerned to have access to the documents and information referred to in point (a) in accordance with the applicable provisions. |
2. Where the person concerned gives his point of view before the expiry of the period referred to in paragraph 1(b) the customs authorities may proceed with taking the decision unless the person concerned simultaneously expresses his intention to further express his point of view within the period prescribed.
Article 9
Specific procedure for the right to be heard
(Article 22(6) of the Code)
1. The customs authorities may make the communication referred to in the first subparagraph of Article 22(6) of the Code as part of the process of verification or control where they intend to take a decision on the basis of any of the following:
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(a) |
the results of a verification following presentation of the goods; |
|
(b) |
the results of a verification of the customs declaration as referred to in Article 191 of the Code; |
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(c) |
the results of post-release control as referred to in Article 48 of the Code, where the goods are still under customs supervision; |
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(d) |
the results of a verification of proof of the customs status of Union goods or, where applicable, the results of verification of the application for the registration of such proof or for the endorsement of such proof; |
|
(e) |
the issuing of a proof of origin by the customs authorities; |
|
(f) |
the results of control of goods for which no summary declaration, temporary storage declaration, re-export declaration or customs declaration was lodged. |
2. Where a communication is made in accordance with paragraph 1 the person concerned may:
|
(a) |
immediately express his point of view by the same means as those used for the communication in accordance with Article 9 of Delegated Regulation (EU) 2015/2446; or |
|
(b) |
demand a communication in accordance with Article 8 except in the cases referred to in paragraph 1(f). |
The person concerned shall be informed by the customs authorities of those two options.
3. Where the customs authorities take a decision adversely affecting the person concerned, they shall record whether that person has expressed his point of view in accordance with paragraph 2(a).
Article 10
Electronic systems relating to decisions
(Article 16(1) of the Code)
1. For the exchange and storage of information pertaining to applications and decisions which may have an impact in more than one Member State and to any subsequent event which may affect the original application or decision, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used.
Information shall be made available through that system by the competent customs authority without delay and at the latest within 7 days of the authority gaining knowledge of the information.
2. An EU harmonised trader interface designed by the Commission and the Member States in agreement with each other shall be used for the exchange of information pertaining to applications and decisions which may have an impact in more than one Member State.
3. Paragraphs 1 and 2 of this Article shall be applicable from the date of deployment of the UCC Customs Decisions system as referred to in the Annex to Implementing Decision 2014/255/EU.
Article 11
Customs authority designated to receive applications
(Third subparagraph of Article 22(1) of the Code)
Member States shall communicate to the Commission a list of the customs authorities referred to in the third subparagraph of Article 22(1) of the Code designated to receive applications. Member States shall also communicate to the Commission any subsequent changes to that list.
Article 12
Acceptance of the application
(Article 22(2) of the Code)
1. Where the customs authority accepts an application pursuant to Article 11(1) of Delegated Regulation (EU) 2015/2446, the date of acceptance of that application shall be the date on which all the information required in accordance with the second subparagraph of Article 22 of the Code was received by the customs authority.
2. Where the customs authority establishes that the application does not contain all the information required, it shall ask the applicant to provide the relevant information within a reasonable time limit which shall not exceed 30 days.
Where the applicant does not provide the information requested by the customs authorities within the period set by them for that purpose, the application shall not be accepted and the applicant shall be notified accordingly.
3. In the absence of any communication to the applicant in relation to whether the application has been accepted or not, that application shall be deemed to be accepted. The date of the acceptance shall be the date of submission of the application or, in those cases where additional information has been provided by the applicant following a request of the customs authority as referred to in paragraph 2, the date when the last piece of information has been provided.
Article 13
Storage of information relating to decisions
(Article 23(5) of the Code)
The customs authority competent to take a decision shall retain all data and supporting information which was relied upon when taking the decision for at least 3 years after the end date of its validity.
Article 14
Consultation between the customs authorities
(Article 22 of the Code)
1. Where a customs authority competent to take a decision needs to consult a customs authority of another Member State concerned about the fulfilment of the necessary conditions and criteria for taking a favourable decision, that consultation shall take place within the period prescribed for the decision concerned. The customs authority competent to take a decision shall establish a time-limit for the consultation that starts from the date of communication by that customs authority of the conditions and criteria which need to be examined by the consulted customs authority.
Where, following the examination referred to in the first subparagraph, the consulted customs authority establishes that the applicant does not fulfil one or more of the conditions and criteria for taking a favourable decision, the results, duly documented and justified, shall be transmitted to the customs authority competent to take the decision.
2. The time-limit established for the consultation in accordance with paragraph 1 may be extended by the customs authority competent to take the decision in any of the following cases:
|
(a) |
where due to the nature of the examinations to be performed the consulted authority requests more time; |
|
(b) |
where the applicant carries out adjustments in order to ensure the fulfilment of the conditions and criteria referred to in paragraph 1 and communicates them to the customs authority competent to take the decision, which shall inform the consulted customs authority accordingly. |
3. Where the consulted customs authority does not respond within the time-limit established for the consultation in accordance with paragraphs 1 and 2, the conditions and criteria for which the consultation took place are deemed to be fulfilled.
4. The consultation procedure laid down in paragraphs 1 and 2 may also be applied for the purposes of re-assessment and monitoring of a decision.
Article 15
Revocation of a favourable decision
(Article 28 of the Code)
A decision suspended in accordance with Article 16(1) of Delegated Regulation (EU) 2015/2446 shall be revoked by the customs authority competent to take a decision in cases referred to in Article 16(1)(b) and (c) of that Regulation, where the holder of the decision fails to take, within the prescribed period of time, the necessary measures to fulfil the conditions laid down for the decision or to comply with the obligations imposed under that decision.
Article 16
Application for a decision relating to binding information
(Article 22(1) of the Code)
1. Where an application for a decision relating to binding information is submitted pursuant to Article 19(1) of Delegated Regulation (EU) 2015/2446 in another Member State than the one in which the applicant is established the customs authority to which the application was submitted shall notify the customs authority of the Member State where the applicant is established within 7 days from the acceptance of the application.
Where the customs authority that receives the notification holds any information that it considers relevant for the processing of the application, it shall transmit such information to the customs authority to which the application was submitted as soon as possible and at the latest within 30 days from the date of the notification.
2. An application for a binding tariff information (BTI) decision shall relate only to goods which have similar characteristics and between which the differences are irrelevant for the purposes of their tariff classification.
3. An application for a binding origin information (BOI) decision shall relate to only one type of goods and one set of circumstances for the determination of origin.
4. For the purposes of ensuring compliance with the requirement set out in point (a) of the second subparagraph of Article 33(1) of the Code in relation to an application for a BTI decision, the customs authority referred to in Article 19(1) of Delegated Regulation (EU) 2015/2446 shall consult the electronic system referred to in Article 21 of this Regulation and keep a record of such consultations.
Article 17
Consistency with existing BTI decisions
(Article 22(3) of the Code)
The customs authority competent to take a decision shall, for the purposes of ensuring that a BTI decision which it intends to issue is consistent with BTI decisions that have already been issued, consult the electronic system referred to in Article 21 and keep a record of such consultations.
Article 18
Notification of BOI decisions
(Article 6(3) of the Code)
1. Where, the customs authority competent to take the decision notifies the applicant of the BOI decision using means other than electronic data-processing techniques, it shall do so using the form set out in Annex 12-02.
2. Where the customs authority competent to take the decision notifies the applicant of the BOI decision using electronic data-processing techniques, that decision shall be printable in accordance with the format set out in Annex 12-02.
Article 19
Exchange of data relating to BOI decisions
(Article 23(5) of the Code)
1. The customs authorities shall transmit to the Commission the relevant details of the BOI decisions on a quarterly basis.
2. The Commission shall make the details obtained in accordance with paragraph 1 available to the customs authorities of all Member States.
Article 20
Monitoring of BTI decisions
(Article 23(5) of the Code)
When customs formalities are being fulfilled by or on behalf of the holder of a BTI decision in respect of goods covered by the BTI decision, this shall be indicated in the customs declaration by stating the BTI decision reference number.
Article 21
Electronic system relating to BTI
(Articles 16(1) and 23(5) of the Code)
1. For the exchange and storage of information pertaining to applications and decisions related to BTI or to any subsequent event which may affect the original application or decision, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used.
Information shall be made available through that system by the competent customs authority without delay and at the latest within 7 days of the authority gaining knowledge of the information.
2. In addition to the information referred to in paragraph 1:
|
(a) |
the surveillance referred to in Article 55 of this Regulation shall include data that are relevant for monitoring the usage of BTI decisions; |
|
(b) |
the customs authority that has received the application and has taken the BTI decision shall notify through the system referred to in paragraph 1 if a period of extended use of the BTI decision is granted, indicating the end date of the period of extended use and the quantities of the goods covered by this period. |
3. The Commission shall communicate the results of the monitoring referred to in point (a) of paragraph 2 to the Member States on a regular basis in order to support the monitoring by the customs authorities of the compliance with the obligations resulting from the BTI.
4. An EU harmonised trader interface designed by the Commission and the Member States in agreement with each other shall be used for the exchange of information pertaining to applications and decisions related to BTI.
5. When processing an application for a BTI decision, the customs authorities shall indicate the status of the application in the system referred to in paragraph 1.
6. By derogation from paragraph 1 of this Article, until the date of the upgrading of the system referred to therein in accordance with the Annex to Implementing Decision 2014/255/EU, Member States shall use the central database of the Commission set up by Article 8(3) of Commission Regulation (EEC) No 2454/93 (8).
7. Until the date of deployment of the first phase of the upgrading of the system referred to in paragraph 1 of this Article and the system referred to in Article 56 of this Regulation, the customs authorities shall carry out the monitoring of the usage of BTI decisions when conducting customs controls or post-release controls in accordance with Articles 46 and 48 of the Code. By derogation from paragraph 3 of this Article, until that date of deployment, the Commission shall not be obliged to communicate results of the monitoring referred to in point (a) of paragraph 2 of this Article to the Member States.
Article 22
Extended use of decisions relating to binding information
(Article 34(9) of the Code)
1. Where the customs authorities decide to grant a period of extended use in accordance with the third subparagraph of Article 34(9) of the Code, they shall specify the date on which the period of extended use of the decision concerned expires.
2. Where the customs authorities decide to grant a period of extended use of a BTI decision in accordance with the third subparagraph of Article 34(9) of the Code, they shall specify, in addition to the date referred to in paragraph 1, the quantities of the goods that may be cleared during the period of extended use.
The use of a decision for which a period of extended use has been granted shall cease as soon as those quantities are reached.
On the basis of the surveillance referred to in Article 55, the Commission shall inform the Member States as soon as those quantities have been reached.
Article 23
Actions to ensure the correct and uniform tariff classification or determination of origin
(Article 34(10) of the Code)
1. The Commission shall, without delay, notify the customs authorities of the suspension of the taking of BTI and BOI decisions in accordance with Article 34(10)(a) of the Code where:
|
(a) |
the Commission has identified incorrect or non-uniform decisions; |
|
(b) |
the customs authorities have submitted to the Commission cases where they failed to resolve, within a maximum period of 90 days, their differences of opinion with regard to the correct and uniform classification or determination of origin. |
No decision related to binding information shall be issued for goods subject to point (a) or (b) from the date when the Commission has notified the customs authorities of the suspension until the correct and uniform classification or determination of origin is ensured.
2. The correct and uniform classification or determination of origin shall be subject to consultation at Union level at the earliest opportunity and at the latest within 120 days of the Commission notification referred to in paragraph 1.
3. The Commission shall notify the customs authorities immediately once the suspension is withdrawn.
4. For the purposes of applying paragraphs 1 to 3, BOI decisions shall be deemed to be non-uniform where they confer different origin on goods which:
|
(a) |
fall under the same tariff heading and whose origin was determined in accordance with the same origin rules; and |
|
(b) |
have been obtained under identical conditions using the same manufacturing process and equivalent materials as regards notably their originating or non-originating status. |
Article 24
Compliance
(Article 39(a) of the Code)
1. Where the applicant is a natural person, the criterion laid down in Article 39(a) of the Code shall be considered to be fulfilled if, over the last 3 years, the applicant and where applicable the employee in charge of the applicant’s customs matters have not committed any serious infringement or repeated infringements of customs legislation and taxation rules and have had no record of serious criminal offences relating to their economic activity.
Where the applicant is not a natural person, the criterion laid down in Article 39(a) of the Code shall be considered to be fulfilled where, over the last 3 years, none of the following persons has committed a serious infringement or repeated infringements of customs legislation and taxation rules or has had a record of serious criminal offences relating to his economic activity:
|
(a) |
the applicant; |
|
(b) |
the person in charge of the applicant or exercising control over its management; |
|
(c) |
the employee in charge of the applicant’s customs matters. |
2. However, the criterion referred to in Article 39(a) of the Code may be considered to be fulfilled where the customs authority competent to take the decision considers an infringement to be of minor importance, in relation to the number or size of the related operations, and the customs authority has no doubt as to the good faith of the applicant.
3. Where the person referred to in paragraph 1(b) is established or has his residence in a third country, the customs authority competent to take the decision shall assess the fulfilment of the criterion referred to in Article 39(a) of the Code on the basis of records and information that are available to it.
4. Where the applicant has been established for less than 3 years, the customs authority competent to take the decision shall assess the fulfilment of the criterion referred to in Article 39(a) of the Code on the basis of the records and information that are available to it.
Article 25
Satisfactory system of managing commercial and transport records
(Article 39(b) of the Code)
1. The criterion laid down in Article 39(b) of the Code shall be considered to be fulfilled if the following conditions are met:
|
(a) |
the applicant maintains an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held, allows audit-based customs control and maintains a historical record of data that provides an audit trail from the moment the data enters the file; |
|
(b) |
records kept by the applicant for customs purposes are integrated in the accounting system of the applicant or allow cross checks of information with the accounting system to be made; |
|
(c) |
the applicant allows the customs authority physical access to its accounting systems and, where applicable, to its commercial and transport records; |
|
(d) |
the applicant allows the customs authority electronic access to its accounting systems and, where applicable, to its commercial and transport records where those systems or records are kept electronically; |
|
(e) |
the applicant has a logistical system which identifies goods as Union or non-Union goods and indicates, where appropriate, their location; |
|
(f) |
the applicant has an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and has internal controls capable of preventing, detecting and correcting errors and of preventing and detecting illegal or irregular transactions; |
|
(g) |
where applicable, the applicant has satisfactory procedures in place for the handling of licences and authorisations granted in accordance with commercial policy measures or relating to trade in agricultural products; |
|
(h) |
the applicant has satisfactory procedures in place for the archiving of its records and information and for protection against the loss of information; |
|
(i) |
the applicant ensures that relevant employees are instructed to inform the customs authorities whenever compliance difficulties are discovered and establishes procedures for informing the customs authorities of such difficulties; |
|
(j) |
the applicant has appropriate security measures in place to protect the applicant’s computer system from unauthorised intrusion and to secure the applicant’s documentation; |
|
(k) |
where applicable, the applicant has satisfactory procedures in place for the handling of import and export licences connected to prohibitions and restrictions, including measures to distinguish goods subject to the prohibitions or restrictions from other goods and measures to ensure compliance with those prohibitions and restrictions. |
2. Where the applicant applies only for an authorisation as an economic operator authorised for security and safety as referred to in Article 38(2)(b) of the Code (AEOS), the requirement laid down in paragraph 1(e) shall not apply.
Article 26
Financial solvency
(Article 39(c) of the Code)
1. The criterion laid down in Article 39(c) of the Code shall be considered to be fulfilled where the applicant complies with the following:
|
(a) |
the applicant is not subject to bankruptcy proceedings; |
|
(b) |
during the last 3 years preceding the submission of the application, the applicant has fulfilled his financial obligations regarding payments of customs duties and all other duties, taxes or charges which are collected on or in connection with the import or export of goods; |
|
(c) |
the applicant demonstrates on the basis of the records and information available for the last 3 years preceding the submission of the application that he has sufficient financial standing to meet his obligations and fulfil his commitments having regard to the type and volume of the business activity, including having no negative net assets, unless where they can be covered. |
2. If the applicant has been established for less than 3 years, his financial solvency as referred to in Article 39(c) of the Code shall be checked on the basis of records and information that are available.
Article 27
Practical standards of competence or professional qualifications
(Article 39(d) of the Code)
1. The criterion laid down in Article 39(d) of the Code shall be considered to be fulfilled if any of the following conditions are met:
|
(a) |
the applicant or the person in charge of the applicant’s customs matters complies with one of the following practical standards of competence:
|
|
(b) |
the applicant or the person in charge of the applicant’s customs matters has successfully completed training covering customs legislation consistent with and relevant to the extent of his involvement in customs related activities, provided by any of the following:
|
2. Where the person in charge of the applicant’s customs matters is a contracted person, the criterion laid down in Article 39(d) of the Code shall be considered to be fulfilled if the contracted person is an economic operator authorised for customs simplifications as referred to in Article 38(2)(a) of the Code (AEOC).
Article 28
Security and safety standards
(Article 39(e) of the Code)
1. The criterion laid down in Article 39(e) of the Code shall be considered to be fulfilled if the following conditions are met:
|
(a) |
buildings to be used in connection with the operations relating to the AEOS authorisation provide protection against unlawful intrusion and are constructed of materials which resist unlawful entry; |
|
(b) |
appropriate measures are in place to prevent unauthorised access to offices, shipping areas, loading docks, cargo areas and other relevant places; |
|
(c) |
measures for the handling of goods have been taken which include protection against the unauthorised introduction or exchange, the mishandling of goods and against tampering with cargo units; |
|
(d) |
the applicant has taken measures allowing to clearly identify his business partners and to ensure, through implementation of appropriate contractual arrangements or other appropriate measures in accordance with the applicant’s business model, that those business partners ensure the security of their part of the international supply chain; |
|
(e) |
the applicant conducts in so far as national law permits, security screening on prospective employees working in security sensitive positions and carries out background checks of current employees in such positions periodically and where warranted by circumstances; |
|
(f) |
the applicant has appropriate security procedures in place for any external service providers contracted; |
|
(g) |
the applicant ensures that its staff having responsibilities relevant for security issues regularly participate in programmes to raise their awareness of those security issues; |
|
(h) |
the applicant has appointed a contact person competent for safety and security related questions. |
2. Where the applicant is a holder of a security and safety certificate issued on the basis of an international convention or of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European standardisation body, these certificates shall be taken into account when checking compliance with the criteria laid down in Article 39(e) of the Code.
The criteria shall be deemed to be met to the extent that it is established that the criteria for issuing that certificate are identical or equivalent to those laid down in Article 39(e) of the Code.
The criteria shall be deemed to be met where the applicant is the holder of a security and safety certificate issued by a third country with which the Union has concluded an agreement which provides for the recognition of that certificate.
3. Where the applicant is a regulated agent or a known consignor as defined in Article 3 of Regulation (EC) No 300/2008 of the European Parliament and of the Council (9) and fulfils the requirements laid down in Commission Regulation (EU) No 185/2010 (10), the criteria laid down in paragraph 1 shall be deemed to be met in relation to the sites and the operations for which the applicant obtained the status of regulated agent or known consignor to the extent that the criteria for issuing the regulated agent or known consignor status are identical or equivalent to those laid down in Article 39(e) of the Code.
Article 29
Examination of the criteria
(Article 22 of the Code)
1. For the purposes of examining the criteria laid down in Article 39(b) and (e) of the Code, the customs authority competent to take the decision shall ensure that on-the-spot verifications are carried out at all the premises that are relevant to the customs related activities of the applicant.
Where the applicant has a large number of premises, and the applicable time-limit for taking the decision does not allow for examination of all those premises the customs authority may decide to examine only a representative proportion of those premises if it is satisfied that the applicant applies the same security and safety standards at all of its premises and apply the same common standards and procedures for maintaining its records at all of its premises.
2. The customs authorities competent to take a decision may take into consideration the results of assessments or audits carried out in accordance with Union legislation to the extent they are relevant for the examination of the criteria referred to in Article 39 of the Code.
3. For the purposes of examining whether the criteria laid down in Article 39(b), (c) and (e) of the Code are fulfilled, the customs authorities may take into account expert conclusions provided by the applicant, where the expert having drawn up the conclusions is not related to the applicant within the meaning of Article 127 of this Regulation.
4. The customs authorities shall take due account of the specific characteristics of economic operators, in particular of small and medium-sized enterprises, when examining the fulfilment of criteria laid down in Article 39 of the Code.
5. The examination of the criteria laid down in Article 39 of the Code as well as its results shall be documented by the customs authority competent to take the decision.
Article 30
Electronic system relating to the AEO status
(Article 16(1) of the Code)
1. For the exchange and storage of information pertaining to applications for an authorisation as an authorised economic operator (AEO) and AEO authorisations granted and any further event or act which may subsequently affect the original decision, including annulment, suspension, revocation or amendment or the results of any monitoring or re-assessment, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used. The competent customs authority shall make information available through this system without delay and at the latest within 7 days.
An EU harmonised trader interface designed by the Commission and the Member States in agreement with each other shall be used for the exchange of information pertaining to applications and decisions related to AEO authorisations.
2. Where applicable, in particular when AEO status is a basis for the grant of approval, authorisations or facilitations under other Union legislation, the competent customs authority may grant access to the electronic system referred to in paragraph 1 to the appropriate national authority responsible for civil aviation security. The access shall be related to the following information:
|
(a) |
the AEOS authorisations, including the name of the holder of the authorisation and, where applicable, their amendment or revocation or the suspension of the status of authorised economic operator and the reasons therefor; |
|
(b) |
any re-assessments of AEOS authorisations and the results thereof. |
The national authorities responsible for civil aviation security handling the information concerned shall use it only for the purposes of the relevant programmes for regulated agent or known consignor and shall implement appropriate technical and organisational measures to ensure the security of this information.
3. By 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, Member States shall use that system set up by Article 14x of Commission Regulation (EEC) No 2454/93.
Article 31
Consultation procedure and exchange of information between customs authorities
(Article 22 of the Code)
1. The customs authority competent to take the decision may consult customs authorities of other Member States which are competent for the place where necessary information is held or where checks have to be carried out for the purpose of examining one or more criteria laid down in Article 39 of the Code.
2. The consultation referred to in paragraph 1 shall be mandatory, where:
|
(a) |
the application for the status of AEO is submitted in accordance with Article 12(1) of Delegated Regulation (EU) 2015/2446, to the customs authority - of the place where the applicant’s main accounts for customs purposes are held or are accessible; |
|
(b) |
the application for the status of AEO is submitted in accordance with Article 27 of Delegated Regulation (EU) 2015/2446, to the customs authorities of the Member State where the applicant has a permanent business establishment and where the information about its general logistical management activities in the Union is kept or is accessible; |
|
(c) |
a part of the records and documentation of relevance for the application for the status of AEO is kept in a Member State other than the one of the customs authority competent to take a decision; |
|
(d) |
the applicant for the status of AEO maintains a storage facility or has other customs-related activities in a Member State other than the one of the competent customs authority. |
3. By way of derogation from the time-limit laid down in the second sentence of the first subparagraph of Article 14(1) of this Regulation, the customs authorities shall complete the consultation process within 80 days from the date on which the customs authority competent to take the decision communicates the necessary conditions and criteria which have to be examined by the consulted customs authority.
4. Where the customs authority of another Member State has information of relevance for the granting of AEO status, it shall communicate that information to the customs authority competent to take a decision within 30 days starting from the date of the communication of the application through the electronic system referred to in Article 30 of this Regulation.
Article 32
Rejection of an application
(Article 22 of the Code)
The rejection of an AEO application shall not affect existing favourable decisions taken with regard to the applicant in accordance with the customs legislation, unless the granting of those favourable decisions is based on the fulfilment of any of the AEO criteria that have been proven not to be met during the examination of the AEO application.
Article 33
Combination of both types of authorisations
(Article 38(3) of the Code)
Where an applicant is entitled to be granted both an AEOC and an AEOS authorisation, the customs authority competent to take the decision shall issue one combined authorisation.
Article 34
Revocation of an authorisation
(Article 28 of the Code)
1. The revocation of an AEO authorisation shall not affect any favourable decision which has been taken with regard to the same person unless AEO status was a condition for that favourable decision, or that decision was based on a criterion listed in Article 39 of the Code which is no longer met.
2. The revocation or amendment of a favourable decision which has been taken with regard to the holder of the authorisation shall not automatically affect the AEO authorisation of that person.
3. Where the same person is both an AEOC and an AEOS, and Article 28 of the Code or Article 15 of this Regulation is applicable owing to the non-fulfilment of the conditions laid down in Article 39(d) of the Code, the AEOC authorisation shall be revoked and AEOS authorisation shall remain valid.
Where the same person is both an AEOS and an AEOC, and Article 28 of the Code or Article 15 of this Regulation is applicable owing to the non-fulfilment of the conditions laid down in Article 39(e) of the Code, the AEOS authorisation shall be revoked and AEOC authorisation shall remain valid.
Article 35
Monitoring
(Article 23(5) of the Code)
1. The customs authorities of the Member States shall inform the competent customs authority without delay of any factors arising after the grant of the status of AEO which may influence its continuation or content.
2. The competent customs authority shall make available all relevant information at its disposal to the customs authorities of the other Member States where the AEO carries out customs-related activities.
3. Where a customs authority revokes a favourable decision which has been taken on the basis of the status of AEO, it shall notify the customs authority which granted the status.
4. Where the AEOS is a regulated agent or a known consignor as defined in Article 3 of Regulation (EC) No 300/2008 and fulfils the requirements laid down in Regulation (EU) No 185/2010, the competent customs authority shall immediately make available to the appropriate national authority responsible for civil aviation security the following minimum information related to the AEO status which it has at its disposal:
|
(a) |
the AEOS authorisation, including the name of the holder of the authorisation and, where applicable, its amendment or revocation or the suspension of the status of authorised economic operator and the reasons therefor; |
|
(b) |
information about whether the specific site concerned has been visited by customs authorities, the date of the last visit, and whether the visit took place with a view to the authorisation process, re-assessment or monitoring; |
|
(c) |
any re-assessments of the AEOS authorisation and the results thereof. |
The national customs authorities shall, in agreement with the appropriate national authority responsible for civil aviation security, establish detailed modalities for the exchange of any information which is not covered by the electronic system referred to in Article 30 of this Regulation.
The national authorities responsible for civil aviation security handling the information concerned shall use it only for the purposes of the relevant programmes for regulated agent or known consignor and shall implement appropriate technical and organisational measures to ensure the security of the information.
Article 36
Electronic system relating to risk management and customs controls
(Article 16(1) of the Code)
1. For the exchange and storage of information pertaining to the communication among the customs authorities of the Member States and the Commission of any risk-related information, an electronic system set up for those purposes pursuant to Article 16(1) of the Code (‘customs risk management system’) shall be used.
2. The system mentioned in paragraph 1 shall also be used for communication between customs authorities and between customs authorities and the Commission in the implementation of common risk criteria and standards, common priority control areas, customs crisis management, the exchange of risk-related information and risk analysis results as referred to in Article 46(5) of the Code as well as the results of customs controls.
Article 37
Transit flights
(Article 49 of the Code)
1. Customs controls and formalities applicable to the cabin and hold baggage of persons taking a flight from a non-Union airport in an aircraft which, after a stopover at a Union airport, continues to another Union airport shall be carried out at the last international Union airport.
The cabin and hold baggage shall be subject to the rules applicable to the baggage of persons coming from a third country unless the person carrying such baggage proves the status of the goods contained therein as Union goods.
2. Customs controls and formalities applicable to the cabin and hold baggage of persons taking a flight from a Union airport in an aircraft which stops over at another Union airport before continuing to a non-Union airport, shall be carried out at the first international Union airport.
The cabin baggage may be subject to control at the last international Union airport where the aircraft stops over in order to ascertain their customs status of Union goods.
Article 38
Transit flights in business and tourist aircraft
(Article 49 of the Code)
Customs controls and formalities applicable to the baggage of persons on board business or tourist aircraft shall be carried out at the following airports:
|
(a) |
for flights coming from a non-Union airport and where the aircraft, after a stopover at a Union airport, continues to another Union airport, at the first international Union airport; |
|
(b) |
for flights coming from a Union airport and where the aircraft, after a stopover at a Union airport, continues to a non-Union airport, at the last international Union airport. |
Article 39
Inbound transfer flights
(Article 49 of the Code)
1. Where baggage arriving at a Union airport on board an aircraft coming from a non-Union airport is transferred, at that Union airport, to another aircraft proceeding on an intra-Union flight, paragraphs 2 and 3 shall apply.
2. Customs controls and formalities applicable to hold baggage shall be carried out at the last international Union airport of arrival of the intra-Union flight. However, customs controls and formalities applicable to hold baggage coming from a non-Union airport and transferred at an international Union airport to an aircraft bound for another international Union airport in the territory of the same Member State may be carried out at the international Union airport where the transfer of hold baggage takes place.
Customs controls and formalities applicable to hold baggage may, in exceptional cases and in addition to the controls and formalities referred to in the first subparagraph, be carried out at the first international Union airport where they prove necessary following controls on cabin baggage.
3. Customs controls and formalities applicable to cabin baggage shall be carried out at the first international Union airport.
Additional customs controls and formalities applicable to cabin baggage may be carried out at the airport of arrival of an intra-Union flight only in exceptional cases where they prove necessary following controls on hold baggage.
Article 40
Outbound transfer flights
(Article 49 of the Code)
1. Where baggage is loaded at a Union airport onto an aircraft proceeding on an intra-Union flight and subsequently transferred, at another Union airport, onto another aircraft whose destination is a non-Union airport, paragraphs 2 and 3 shall apply.
2. Customs controls and formalities applicable to hold baggage shall be carried out at the first international Union airport of departure. However, customs controls and formalities applicable to hold baggage having been loaded on an aircraft at an international Union airport and transferred at another international Union airport in the territory of the same Member State to an aircraft bound for a non-Union airport may be carried out at the international Union airport where the transfer of hold baggage takes place.
Customs controls and formalities applicable to hold baggage may, in exceptional cases and in addition to the controls and formalities referred to in the first subparagraph, be carried out at the last international Union airport where they prove necessary following controls on cabin baggage.
3. Customs controls and formalities applicable to cabin baggage shall be carried out at the last international Union airport.
Additional customs controls and formalities applicable to cabin baggage may be carried out at the airport of departure of an intra-Union flight only in exceptional cases where they prove necessary following controls on hold baggage.
Article 41
Transfer to a tourist or business aircraft
(Article 49 of the Code)
1. Customs controls and formalities applicable to baggage arriving at a Union airport on board a scheduled or charter flight from a non-Union airport and transferred, at that Union airport, to a tourist or business aircraft proceeding on an intra-Union flight shall be carried out at the airport of arrival of the scheduled or charter flight.
2. Customs controls and formalities applicable to baggage loaded at a Union airport onto a tourist or business aircraft proceeding on an intra-Union flight for transfer, at another Union airport, to a scheduled or charter flight whose destination is a non-Union airport, shall be carried out at the airport of departure of the scheduled or charter flight.
Article 42
Transfers between airports on the territory of the same Member State
(Article 49 of the Code)
The customs authorities may carry out controls, at the international Union airport where the transfer of hold baggage takes place, on the following:
|
(a) |
baggage coming from a non-Union airport and transferred in an international Union airport to an aircraft bound for an international Union airport in the same national territory; |
|
(b) |
baggage having been loaded on an aircraft in an international Union airport for transfer in another international Union airport in the same national territory to an aircraft bound for a non-Union airport. |
Article 43
Measures to prevent illegal transfer
(Article 49 of the Code)
The Member States shall ensure that:
|
(a) |
on arrival at an international Union airport where customs controls are to be carried out, any transfer of goods contained in cabin baggage before those controls have been carried out on that baggage is monitored; |
|
(b) |
on departure from an international Union airport where customs controls are to be carried out, any transfer of goods contained in cabin baggage after those controls have been carried out on that baggage is monitored; |
|
(c) |
on arrival at an international Union airport where customs controls are to be carried out, the appropriate arrangements have been made to prevent any transfer of goods contained in hold baggage before those controls have been carried out on that baggage; |
|
(d) |
on departure from an international Union airport where customs controls are to be carried out, the appropriate arrangements have been made to prevent any transfer of goods contained in hold baggage after those controls have been carried out on the hold baggage. |
Article 44
Baggage tag
(Article 49 of the Code)
Hold baggage registered at a Union airport shall be identified by a tag affixed on the baggage. A specimen and the technical characteristics of the tag are set out in Annex 12-03.
Article 45
List of international Union airports
(Article 49 of the Code)
Each Member State shall provide the Commission with a list of its international Union airports and shall inform the Commission of any changes to that list.
Article 46
Pleasure crafts
(Article 49 of the Code)
Customs controls and formalities applicable to the baggage of persons on board pleasure craft shall be carried out at all ports of call in the Union, whatever the origin or destination of the craft. Pleasure craft is a recreational craft as defined in Directive 94/25/CE of the European Parliament and of the Council (11).
Article 47
Transfer crossings
(Article 49 of the Code)
Customs controls and formalities applicable to the baggage of persons using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Union port shall be carried out at any Union port at which the baggage is loaded or unloaded.
CHAPTER 3
Currency conversion
Article 48
Provisions on tariff exchange rate
(Article 53 of the Code)
1. The value of the euro, where required in accordance with Article 53(1)(b) of the Code, shall be fixed once a month.
The exchange rate to be used shall be the most recent rate set by the European Central Bank prior to the penultimate day of the month and shall apply throughout the following month.
However, where the rate applicable at the start of the month differs by more than 5 % from the rate set by the European Central Bank prior to the 15th of that same month, the latter rate shall apply from the 15th until the end of the month in question.
2. Where the conversion of currency is necessary for any of the reasons referred to in Article 53(2) of the Code, the value of the euro in national currencies to be applied shall be the rate set by the European Central Bank on the first working day of October; this rate shall apply with effect from 1 January of the following year.
3. Member States may maintain unchanged the value in national currency of the amount determined in euro if, at the time of the annual adjustment, the conversion of that amount, leads to an alteration of less than 5 % in the value expressed in national currency.
Member States may round upwards or downwards to the nearest decimal point the sum arrived at after conversion.
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
CHAPTER 1
Common Customs Tariff and tariff classification of goods
Article 49
General rules on the uniform management of tariff quotas
(Article 56(4) of the Code)
1. Tariff quotas opened in accordance with Union legislation referring to the method of administration in this article and in Articles 50 to 54 of this Regulation shall be managed in accordance with the chronological order of dates of acceptance of customs declarations for release for free circulation.
2. Each tariff quota is identified in the Union legislation by an order number that facilitates its management.
3. For the purposes of this Section, declarations for release for free circulation accepted by the customs authorities on 1, 2 or 3 January shall be regarded as being accepted on 3 January of the same year. However, where one of those days falls on a Saturday or a Sunday, such acceptance shall be regarded as having taken place on 4 January of that year.
4. For the purposes of this Section, working days shall mean days which are not public holidays for the Union institutions in Brussels.
Article 50
Responsibilities of the customs authorities of the Member States for the uniform management of tariff quotas
(Article 56(4) of the Code)
1. The customs authorities shall examine whether a request to benefit from a tariff quota made by the declarant in a customs declaration for release for free circulation is valid in accordance with the Union legislation opening the tariff quota.
2. Where a customs declaration for release for free circulation containing a valid request by the declarant to benefit from a tariff quota is accepted and all the supporting documents required for the granting of the tariff quota have been provided to the customs authorities, the customs authorities shall transmit that request to the Commission without delay specifying the date of acceptance of the customs declaration and the exact amount for which the request is made.
Article 51
Allocation of quantities under tariff quotas
(Article 56(4) of the Code)
1. The Commission shall make allocations on working days. However, the Commission may decide not to allocate quantities on a given working day provided that the competent authorities of the Member States have been informed in advance.
2. Quantities under tariff quotas may not be allocated earlier than on the second working day after the date of acceptance of the customs declaration in which the declarant made the request to benefit from the tariff quota.
Any allocation by the Commission shall take into account all unanswered requests to benefit from tariff quotas based on customs declarations accepted up to and including the second previous working day to the day of the allocation, and which the customs authorities have transmitted to the system referred to in Article 54 of this Regulation.
3. For each tariff quota, the Commission shall allocate quantities on the basis of requests to benefit from that tariff quota received by it following the chronological order of the dates of acceptance of the relevant customs declarations, and to the extent that the remaining balance of the tariff quota so permits.
4. Where on an allocation day, the sum of quantities of all requests to benefit from a tariff quota which relate to declarations accepted on the same date are greater than the remaining balance of the tariff quota, the Commission shall allocate quantities in respect of those requests on a pro rata basis with respect to the requested quantities.
5. Where a new tariff quota is opened, the Commission shall not allocate quantities under that tariff quota before the 11th working day following the date of publication of the Union act opening that tariff quota.
Article 52
Cancellation of requests and returns of unused allocated quantities under tariff quotas
(Article 56(4) of the Code)
1. Customs authorities shall immediately return to the electronic system referred to in Article 54 of this Regulation any quantity that has been erroneously allocated. However the obligation to return shall not apply where an erroneous allocation representing a customs debt of less than EUR 10 is discovered after the first month following the end of the period of validity of the tariff quota concerned.
2. Where the customs authorities invalidate a customs declaration in respect of goods which are the subject of a request to benefit from a tariff quota before the Commission has allocated the requested quantity, the customs authorities shall cancel the entire request to benefit from the tariff quota.
Where the Commission has already allocated the requested quantity on the basis of an invalidated customs declaration, the customs authority shall immediately return the allocated quantity to the electronic system referred to in Article 54 of this Regulation.
Article 53
Critical status of tariff quotas
(Article 56(4) of the Code)
1. For the purposes of Article 153 of Delegated Regulation (EU) 2015/2446, a tariff quota shall be considered critical as soon as 90 % of the complete volume of the tariff quota has been used.
2. By way of derogation from paragraph 1, a tariff quota shall be considered critical from the date of its opening in any of the following cases:
|
(a) |
the tariff quota is opened for less than 3 months; |
|
(b) |
tariff quotas having the same product coverage and origin and an equivalent quota period as the tariff quota in question (‘equivalent tariff quotas’) have not been opened in the previous 2 years; |
|
(c) |
an equivalent tariff quota opened in the previous 2 years had been exhausted on or before the last day of the third month of its quota period or had a higher initial volume than the tariff quota in question. |
3. A tariff quota whose sole purpose is the application of either a safeguard measure or a measure resulting from a suspension of concessions as provided for in Regulation (EU) No 654/2014 of the European Parliament and of the Council (12) shall be considered as critical as soon as 90 % of the complete volume has been used irrespective of whether or not equivalent tariff quotas were opened in the previous 2 years.
Article 54
Electronic system relating to the management of tariff quotas
(Articles 16(1) and 56(4) of the Code)
1. For the management of tariff quotas, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used for:
|
(a) |
the exchange of information between the customs authorities and the Commission pertaining to requests to benefit from and returns on tariff quotas and to the status of tariff quotas and the storage of that information; |
|
(b) |
the management by the Commission of the requests to benefit from and returns on tariff quotas; |
|
(c) |
the exchange of information between the customs authorities and the Commission relating to the allocation of quantities under tariff quotas and the storage of that information; |
|
(d) |
the recording of any further event or act which may affect the original drawings or returns on tariff quotas or their allocation. |
2. The Commission shall make available the information related to the allocation results through that system.
Article 55
General rules on surveillance of the release for free circulation or the export of goods
(Article 56(5) of the Code)
1. Where the Commission lays down a requirement that certain goods shall be subject to surveillance at release for free circulation or at export, it shall inform the customs authorities of the CN codes of those goods and of the data necessary for the purposes of the surveillance, in due time before the surveillance requirement becomes applicable.
The list of data which may be required by the Commission for the purposes of surveillance is laid down in Annex 21-01.
2. Where goods have been made subject to surveillance at release for free circulation or at export, the customs authorities shall provide the Commission with data on customs declarations for the relevant procedure at least once a week.
Where the goods are released in accordance with Article 194(1) of the Code, the customs authorities shall provide the Commission with the data without delay.
3. The Commission shall only disclose the data referred in paragraph 1 provided by the customs authorities in aggregated form and only to users authorised in accordance with Article 56(2) of this Regulation.
4. Where goods are placed under a customs procedure on the basis of a simplified declaration as referred to in Article 166 of the Code or by entry in the declarant’s records as referred to in Article 182 of the Code, and the data required by the Commission were not available at the time when the goods were released in accordance with Article 194(1) of the Code, the customs authorities shall provide the Commission with that information without delay after receiving the supplementary declaration lodged in accordance with Article 167 of the Code.
5. Where the obligation to lodge a supplementary declaration is waived in accordance with Article 167(3) of the Code or the supplementary declaration is lodged or made available in accordance with Article 225 of this Regulation, the authorisation holder shall send to the customs authorities at least once a month the data required by the Commission or the customs authorities shall collect that data from the system of the declarant.
The customs authorities shall enter the data in the electronic system referred to in Article 56 of this Regulation without delay.
6. By derogation from paragraph 1 of this Article, until the date of deployment of the first phase of the upgrading of the system referred to in paragraph 1 of Article 56 and of the national import and export systems referred to in the Annex to Implementing Decision 2014/255/EU, the list of data which may be required by the Commission for the purposes of surveillance is laid down in Annex 21-02.
Article 56
Electronic system relating to surveillance of the release for free circulation or the export of goods
(Articles 16(1) and 56(5) of the Code)
1. For the surveillance of the release for free circulation or the export of goods, an electronic system set up pursuant to Article 16(1) of the Code shall be used for the transmission and storage of the following information:
|
(a) |
surveillance data on the release for free circulation or the export of goods; |
|
(b) |
information which may update the surveillance data introduced and stored in the electronic system on the release for free circulation or the export of goods. |
2. The Commission may authorise users to access the electronic system referred to in paragraph 1 based on requests of the Member States.
3. By derogation from paragraph 1 of this Article, until the date of the deployment of the first phase of the upgrading of the system referred to in the Annex to Implementing Decision 2014/255/EU, the Commission’s Surveillance 2 system shall be used for the transmission and storage of the data referred to in points (a) and (b) of that paragraph.
CHAPTER 2
Origin of goods
Article 57
Certificate of origin for products subject to special non-preferential import arrangements
(Article 61(1) and (2) of the Code)
1. A certificate of origin relating to products having their origin in a third country for which special non-preferential import arrangements are established shall, where those arrangements refer to this Article, be issued using the form set out in Annex 22-14 in compliance with the technical specifications laid down therein.
2. Certificates of origin shall be issued by the competent authorities of the third country where the products to which the special non-preferential import arrangements apply originate, or by a reliable agency duly authorised by those authorities for that purpose (issuing authorities), provided that the origin of the products has been determined in accordance with Article 60 of the Code.
The issuing authorities shall keep a copy of each certificate of origin issued.
3. Certificates of origin shall be issued before the products to which they relate are declared for export in the third country of origin.
4. By way of derogation from paragraph 3, certificates of origin may exceptionally be issued after the export of the products to which they relate where the failure to issue them at the time of export was the result of an error, an involuntary omission or special circumstances.
The issuing authorities may not issue retrospectively a certificate of origin provided for in paragraph 1 unless they are satisfied that the particulars in the exporter’s application correspond to those in the relevant export file.
Article 58
Provision of information concerning administrative cooperation relating to special non-preferential import arrangements
(Article 61 of the Code)
1. Where the special non-preferential import arrangements for certain products provide for the use of the certificate of origin laid down in Article 57 of this Regulation, the use of such arrangements shall be subject to the condition that an administrative cooperation procedure has been set up unless otherwise specified in the arrangements concerned.
For the purpose of setting up that administrative cooperation procedure, the third countries concerned shall send to the Commission:
|
(a) |
the names and addresses of the issuing authorities together with specimens of the stamps used by those authorities; |
|
(b) |
the names and addresses of the governmental authorities to which requests for the subsequent verification of certificates of origin provided for in Article 59 of this Regulation are to be sent. |
The Commission shall transmit the above information to the competent authorities of the Member States.
2. Where a third country fails to send the information specified in paragraph 1 to the Commission, the competent authorities in the Union shall refuse use of the special non-preferential import arrangement.
Article 59
Subsequent verification of the certificates of origin for products subject to special non-preferential import arrangements
(Article 61 of the Code)
1. Verification of the certificates of origin referred to in Article 57 of this Regulation shall be carried out in accordance with this Article after the acceptance of the customs declaration (subsequent verification).
2. Where the customs authorities have reasonable doubts as to the authenticity of a certificate of origin or the accuracy of the information it contains and where they carry out random subsequent verifications, they shall request the authority referred to in Article 58(1)(b) of this Regulation to verify whether that certificate of origin is authentic or the declared origin was established correctly and in accordance with Article 60 of the Code or both.
For those purposes, the customs authorities shall return the certificate of origin or a copy thereof to the authority referred to in Article 58(1)(b) of this Regulation. If an invoice has accompanied the declaration, the original invoice or a copy thereof shall be attached to the returned certificate of origin.
The customs authorities shall give, where appropriate, the reasons for the subsequent verification and provide any information in their possession suggesting that the particulars given on the certificate of origin are inaccurate or that the certificate of origin is not authentic.
3. The authority referred to in Article 58(1)(b) of this Regulation shall communicate the results of the verifications to the customs authorities as soon as possible.
Where there is no reply within 6 months after sending a request in accordance with paragraph 2, the customs authorities shall refuse use of the special non-preferential import arrangement for the products in question.
Article 60
For the purposes of this Section, the definitions laid down in Article 37 of Delegated Regulation (EU) 2015/2446 shall apply.
Article 61
Supplier’s declarations and their use
(Article 64(1) of the Code)
1. Where a supplier provides the exporter or the trader with the information necessary to determine the originating status of goods for the purposes of the provisions governing preferential trade between the Union and certain countries or territories (preferential originating status), the supplier shall do so by means of a supplier’s declaration.
A separate supplier’s declaration shall be established for each consignment of goods, except in the cases provided for in Article 62 of this Regulation.
2. The supplier shall include the declaration on the commercial invoice relating to that consignment, on a delivery note or on any other commercial document which describes the goods concerned in sufficient detail to enable them to be identified.
3. The supplier may provide the declaration at any time, even after the goods have been delivered.
Article 62
Long-term supplier’s declaration
(Article 64(1) of the Code)
1. Where a supplier regularly supplies an exporter or trader with consignments of goods, and the originating status of the goods of all those consignments is expected to be the same, the supplier may provide a single declaration covering subsequent consignments of those goods (long-term supplier’s declaration). A long-term supplier’s declaration may be made out for a validity period of up to 2 years from the date on which it is made out.
2. A long-term supplier’s declaration may be made out with retroactive effect for goods delivered before the making out of the declaration. Such a long-term supplier’s declaration may be made out for a validity period of up to 1 year prior to the date on which the declaration was made out. The validity period shall end on the date on which the long term supplier’s declaration was made out.
3. The supplier shall inform the exporter or trader concerned immediately where the long-term supplier’s declaration is not valid in relation to some or all consignments of goods supplied and to be supplied.
Article 63
Making-out of supplier’s declarations
(Article 64(1) of the Code)
1. For products having obtained preferential originating status, the supplier’s declarations shall be made out as laid down in Annex 22-15. However, long-term suppliers’ declarations for those products shall be made out as laid down in Annex 22-16.
2. For products which have undergone working or processing in the Union without having obtained preferential originating status, the supplier’s declarations shall be made out as laid down in Annex 22-17. However, for long-term supplier’s declarations, the supplier’s declarations shall be made out as laid down in Annex 22-18.
3. The supplier’s declaration shall bear a handwritten signature of the supplier. However, where both the supplier’s declaration and the invoice are drawn up by electronic means, these can be electronically authenticated or the supplier can give the exporter or trader a written undertaking accepting complete responsibility for every supplier’s declaration which identifies him as if it had been signed with his handwritten signature.
Article 64
Issuing of Information Certificates INF 4
(Article 64(1) of the Code)
1. The customs authorities may request the exporter or trader to obtain from the supplier an Information Certificate INF 4 certifying the accuracy and authenticity of the supplier’s declaration.
2. On application from the supplier, the Information Certificate INF 4 shall be issued by the customs authorities of the Member State in which the supplier’s declaration has been made out using the form set out in Annex 22-02 in compliance with the technical specifications laid down therein. The authorities may require any evidence and may carry out inspections of the supplier’s accounts or other checks that they consider appropriate.
3. The customs authorities shall issue the Information Certificate INF 4 to the supplier within 90 days of receipt of his application, indicating whether the supplier’s declaration is accurate and authentic.
4. A customs authority to which an application for the issue of an information certificate INF 4 has been made shall keep the application form for at least 3 years or for a longer period of time if necessary in order to ensure compliance with the provisions governing preferential trade between the Union and certain countries or territories.
Article 65
Administrative cooperation between the Member States
(Article 64(1) of the Code)
The customs authorities shall assist each other in checking the accuracy of the information given in suppliers’ declarations.
Article 66
Checking suppliers’ declarations
(Article 64(1) of the Code)
1. Where an exporter is unable to present an Information Certificate INF 4 within 120 days of the request of the customs authorities, the customs authorities of the Member State of export may ask the customs authorities of the Member State in which the supplier’s declaration has been made out to confirm the origin of the products concerned for the purposes of the provisions governing preferential trade between the Union and certain countries.
2. For the purposes of paragraph 1, the customs authorities of the Member State of export shall send the customs authorities of the Member State in which the supplier’s declaration has been made out all available information and documents and give the reasons for their enquiry.
3. For the purposes of paragraph 1 the customs authorities of the Member State in which the supplier’s declaration has been made out may request evidence from the supplier or carry out appropriate verifications of that declaration.
4. The customs authorities requesting the verification shall be informed of the results as soon as possible by means of an Information Certificate INF 4.
5. Where there is no reply within 150 days of the date of the verification request or where the reply does not contain sufficient information to determine the origin of the products concerned, the customs authorities of the country of export shall declare invalid the proof of origin established on the basis of the supplier’s declaration.
Article 67
Approved exporter authorisation
(Article 64(1) of the Code)
1. Where the Union has a preferential arrangement with a third country which provides that a proof of origin is to take the form of an invoice declaration or an origin declaration made out by an approved exporter, exporters established in the customs territory of the Union may apply for an authorisation as an approved exporter for the purposes of making out and replacing those declarations.
2. Articles 11(1)(d), 16, 17 and 18 of Delegated Regulation (EU) 2015/2446 concerning the conditions for accepting applications and the suspension of decisions and Articles 10 and 15 of this Regulation concerning the use of electronic means for exchanging and storing information and the revocation of favourable decisions pertaining to applications and decisions shall not apply to decisions relating to approved exporter authorisations.
3. Approved exporter authorisations shall be granted solely to persons who fulfil the conditions set out in the origin provisions either of agreements which the Union has concluded with certain countries or territories outside the customs territory of the Union or of measures adopted unilaterally by the Union in respect of such countries or territories.
4. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the proofs of preferential origin. The customs authorisation number shall be preceded by ISO 3166-1-alpha- 2 country code of the Member State issuing the authorisation.
5. The Commission shall provide the third countries concerned with the addresses of the customs authorities responsible for the control of the proofs of preferential origin made out by approved exporters.
6. Where the applicable preferential arrangement does not specify the form that invoice declarations or origin declarations shall take, those declarations shall be drawn up in accordance with the form set out in Annex 22-09.
7. Where the applicable preferential arrangement does not specify the value threshold up to which an exporter who is not an approved exporter may make out an invoice declaration or an origin declaration, the value threshold shall be EUR 6 000 for each consignment.
Article 68
Registration of exporters outside the framework of the GSP scheme of the Union
(Article 64(1) of the Code)
1. Where the Union has a preferential arrangement with a third country which provides that a document on origin may be completed by an exporter in accordance with the relevant Union legislation, an exporter being established in the customs territory of the Union may request to be registered for that purpose. Subsection 2 to Subsection 9 of this Section shall apply mutatis mutandis.
2. For the purposes of this Article, Articles 11(1)(d), 16, 17 and 18 of Delegated Regulation (EU) 2015/2446 concerning the conditions for accepting applications and the suspension of decisions and Articles 10 and 15 of this Regulation shall not apply. Applications and decisions related to this Article shall not be exchanged and stored in an electronic information and communication system as laid down in Article 10 of this Regulation.
3. The Commission shall provide the third country with which the Union has a preferential arrangement with the addresses of the customs authorities responsible for the verification of a document on origin completed by a registered exporter in the Union in accordance with this Article.
4. Where the applicable preferential arrangement does not specify the value threshold up to which an exporter who is not a registered exporter may complete a document on origin, the value threshold shall be EUR 6 000 for each consignment.
5. Until the dates of deployment of the Registered Exporter System (REX) referred to in the Annex to Implementing Decision 2014/255/EU, the following provisions shall apply:
|
(a) |
an exporter being established in the customs territory of the Union may request to be approved in accordance with Article 67 of this Regulation for the purpose of acting as a registered exporter in accordance with paragraph 1; |
|
(b) |
an exporter being already the holder of an approved exporter authorisation in the Union may request it to be extended for the purpose of acting as a registered exporter in accordance with paragraph 1; |
and their approved exporter authorisation number shall be used as a registered exporter number.
As from the dates of deployment of the Registered Exporter System (REX), an exporter referred to in either point (a) or point (b) of the first subparagraph, who wants to continue acting as a registered exporter in accordance with paragraph 1, shall be registered in that system.
Article 69
Replacement of proofs of preferential origin issued or made out outside the framework of the GSP scheme of the Union
(Article 64(1) of the Code)
1. Where originating products covered by a proof of preferential origin issued or made out previously for the purposes of a preferential tariff measure as referred to in Article 56(2)(d) or (e) of the Code other than the GSP of the Union have not yet been released for free circulation and are placed under the control of a customs office in the Union, the initial proof of origin may be replaced by one or more replacement proofs for the purposes of sending all or some of those products elsewhere within the Union.
2. Where the proof of origin required for the purposes of the preferential tariff measure as referred to in paragraph 1 is a movement certificate EUR.1, another governmental certificate of origin, an origin declaration or an invoice declaration, the replacement proof of origin shall be issued or made out in the form of one of the following documents:
|
(a) |
a replacement origin declaration or a replacement invoice declaration made out by an approved exporter re-consigning the goods; |
|
(b) |
a replacement origin declaration or a replacement invoice declaration made out by any re-consignor of the goods where the total value of originating products in the initial consignment to be split does not exceed the applicable value threshold; |
|
(c) |
a replacement origin declaration or invoice declaration made out by any re-consignor of the goods where the total value of originating products in the initial consignment to be split exceeds the applicable value threshold, and the re-consignor attaches a copy of the initial proof of origin to the replacement origin declaration or invoice declaration; |
|
(d) |
a movement certificate EUR.1 issued by the customs office under whose control the goods are placed where the following conditions are fulfilled:
|
3. Where the replacement proof of origin is issued in accordance with paragraph 2(d), the endorsement made by the customs office issuing the replacement movement certificate EUR.1 shall be placed in box 11 of the certificate. The particulars in box 4 of the certificate concerning the country of origin shall be identical to those particulars in the initial proof of origin. Box 12 shall be signed by the re-consignor. A re-consignor who signs box 12 in good faith shall not be responsible for the accuracy of the particulars entered on the original proof of origin.
The customs office which is requested to issue the replacement certificate shall note on the initial proof of origin or on an attachment to it the weights, numbers, nature of the products forwarded and their country of destination and indicate thereon the serial numbers of the corresponding replacement certificate or certificates. It shall keep the initial proof of origin for at least 3 years.
4. Where the proof of origin required for the purposes of the preferential tariff measure as referred to in paragraph 1 is a statement on origin, the replacement proof of origin shall be made out by the re-consignor in the form of a replacement statement.
Where the total value of the products of the consignment for which a proof of origin has been made out, does not exceed the applicable value threshold, the re-consignor of parts of the consignment need not be a registered exporter itself in order to make out replacement statements on origin.
Where the total value of the products of the consignment for which a proof of origin has been made out exceeds the applicable value threshold, in order to make out replacement statements on origin, the re-consignor shall fulfil either of the following conditions:
|
(a) |
be a registered exporter in the Union; |
|
(b) |
attach a copy of the initial statement on origin to the replacement statement on origin. |
Article 70
Obligation to provide administrative cooperation within the framework of the REX system
(Article 64(1) of the Code)
1. In order to ensure the proper application of the GSP scheme beneficiary countries shall undertake:
|
(a) |
to put in place and to maintain the necessary administrative structures and systems required for the implementation and management in that country of the rules and procedures laid down in this Subsection and Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, including where appropriate the arrangements necessary for the application of cumulation; |
|
(b) |
that their competent authorities will cooperate with the Commission and the customs authorities of the Member States. |
2. The cooperation referred to in point (b) of paragraph 1 shall consist of:
|
(c) |
providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the GSP scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States; |
|
(d) |
without prejudice to Articles 108 and 109 of this Regulation, verifying the originating status of products and the compliance with the other conditions laid down in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations. |
3. To be entitled to apply the registered exporters system, the beneficiary countries shall submit the undertaking referred to in paragraph 1 to the Commission at least 3 months before the date on which they intend to start the registration of exporters.
4. Where a country or territory has been removed from Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council (13), the obligation to provide administrative cooperation laid down in Articles 55(8) of Delegated Regulation (EU) 2015/2446 and Articles 72, 80 and 108 of this Regulation shall continue to apply to that country or territory for a period of 3 years from the date of its removal from that annex.
Article 71
Procedures and methods of administrative cooperation applicable with regard to exports using certificates of origin Form A and invoice declarations
(Article 64(1) of the Code)
1. Every beneficiary country shall comply or ensure compliance with:
|
(a) |
the rules on the origin of the products being exported, laid down in Subsection 2 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446; |
|
(b) |
the rules for completion and issue of certificates of origin Form A; |
|
(c) |
the provisions for the use of invoice declarations, to be drawn up in accordance with the requirements set out in Annex 22-09; |
|
(d) |
the provisions concerning the obligations of notifications referred to in Article 73 of this Regulation; |
|
(e) |
the provisions concerning granting of derogations referred to in Article 64(6) of the Code. |
2. The competent authorities of the beneficiary countries shall cooperate with the Commission or the Member States by, in particular:
|
(a) |
providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the GSP scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States; |
|
(b) |
without prejudice to Articles 73 and 110 of this Regulation, verifying the originating status of products and the compliance with the other conditions laid down in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations. |
3. Where, in a beneficiary country, a competent authority for issuing certificates of origin Form A is designated, documentary proofs of origin are verified, and certificates of origin Form A for exports to the Union are issued, that beneficiary country shall be considered to have accepted the conditions laid down in paragraph 1.
4. When a country is admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EU) No 978/2012, goods originating in that country shall benefit from the generalised system of preferences on condition that they were exported from the beneficiary country on or after the date referred to in Article 73(2) of this Regulation.
5. Where a country or territory has been removed from Annex II to Regulation (EU) No 978/2012, the obligation to provide administrative cooperation laid down in Article 55 of Delegated Regulation (EU) 2015/2446 and Articles 110 and 111 of this Regulation shall continue to apply to that country or territory for a period of 3 years from the date of its removal from that annex.
6. The obligations referred to in paragraph 5 shall apply to Singapore for a period of 3 years starting from 1 January 2014.
Article 72
Notification obligations applicable after the date of application of the registered exporter (REX) system
(Article 64(1) of the Code)
1. Beneficiary countries shall notify the Commission of the names and addresses and contact details of the authorities situated in their territory which are:
|
(a) |
part of the governmental authorities of the country concerned, or act under the authority of the government thereof, and competent to register exporters in the REX system, modify and update registration data and revoke registrations; |
|
(b) |
part of the governmental authorities of the country concerned and responsible for ensuring the administrative cooperation with the Commission and the customs authorities of the Member States as provided for in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446. |
2. The notification shall be sent to the Commission at the latest 3 months before the date on which the beneficiary countries intend to start the registration of exporters.
3. Beneficiary countries shall inform the Commission immediately of any changes to the information notified under the first paragraph.
Article 73
Notification obligations applicable until the date of application of the registered exporter (REX) system
(Article 64(1) of the Code)
1. The beneficiary countries shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue certificates of origin Form A, together with specimen impressions of the stamps used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the certificates of origin Form A and the invoice declarations.
The Commission will forward this information to the customs authorities of the Member States. When this information is communicated within the framework of an amendment of previous communications, the Commission will indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries. This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer to consult the specimen impressions of the stamps.
Beneficiary countries which have already provided the information required under the first sub-paragraph shall not be obliged to provide it again, unless there has been a change.
2. For the purpose of Article 71(4) of this Regulation, the Commission will publish, on its website, the date on which a country admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EU) No 978/2012 met the obligations set out in paragraph 1 of this Article.
Article 74
Procedure for the issue of a certificate of origin Form A
(Article 64(1) of the Code)
1. Certificates of origin Form A shall be issued on written application from the exporter or its representative, together with any other appropriate supporting documents proving that the products to be exported qualify for the issue of a certificate of origin Form A. Certificates of origin Form A shall be issued using the form set out in Annex 22-08.
2. The competent authorities of beneficiary countries shall make available the certificate of origin Form A to the exporter as soon as the exportation has taken place or is ensured. However, the competent authorities of beneficiary countries may also issue a certificate of origin Form A after exportation of the products to which it relates, if:
|
(a) |
it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or |
|
(b) |
it is demonstrated to the satisfaction of the competent authorities that a certificate of origin Form A was issued but was not accepted at importation for technical reasons; or |
|
(c) |
the final destination of the products concerned was determined during their transportation or storage and after possible splitting of a consignment, in accordance with Article 43 of Delegated Regulation (EU) 2015/2446. |
3. The competent authorities of beneficiary countries may issue a certificate retrospectively only after verifying that the information supplied in the exporter’s application for a certificate of origin Form A issued retrospectively is in accordance with that in the corresponding export file and that a certificate of origin Form A was not issued when the products in question were exported, except when the certificate of origin Form A was not accepted for technical reasons. The words ‘Issued retrospectively’, ‘Délivré a posteriori’ or ‘emitido a posteriori’ shall be indicated in box 4 of the certificate of origin Form A issued retrospectively.
4. In the event of theft, loss or destruction of a certificate of origin Form A, the exporter may apply to the competent authorities which issued it for a duplicate to be made out on the basis of the export documents in their possession. The words ‘Duplicate’, ‘Duplicata’ or ‘Duplicado’, the date of issue and the serial number of the original certificate shall be indicated in box 4 of the duplicate certificate of origin Form A. The duplicate takes effect from the date of the original.
5. For the purposes of verifying whether the product for which a certificate of origin Form A is requested complies with the relevant rules of origin, the competent governmental authorities shall be entitled to call for any documentary evidence or to carry out any check which they consider appropriate.
6. Completion of boxes 2 and 10 of the certificate of origin Form A shall be optional. Box 12 shall bear the mention ‘Union’ or the name of one of the Member States. The date of issue of the certificate of origin Form A shall be indicated in box 11. The signature to be entered in that box, which is reserved for the competent governmental authorities issuing the certificate, as well as the signature of the exporter’s authorised signatory to be entered in box 12, shall be handwritten.
Article 75
Conditions for making out an invoice declaration
(Article 64(1) of the Code)
1. The invoice declaration may be made out by any exporter operating in a beneficiary country for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000, and provided that the administrative cooperation referred to in Article 67(2) of this Regulation applies to this procedure.
2. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned.
3. An invoice declaration shall be made out by the exporter in either French, English or Spanish by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 22-09. If the declaration is handwritten, it shall be written in ink in printed characters. Invoice declarations shall bear the original handwritten signature of the exporter.
4. The use of an invoice declaration shall be subject to the following conditions:
|
(a) |
one invoice declaration shall be made out for each consignment; |
|
(b) |
if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘originating products’, the exporter may refer to that verification in the invoice declaration. |
Article 76
Conditions for issuing a certificate of origin Form A in case of cumulation
(Article 64(1) of the Code)
When cumulation under Articles 53, 54, 55 or 56 of Delegated Regulation (EU) 2015/2446 applies, the competent governmental authorities of the beneficiary country called on to issue a certificate of origin Form A for products in the manufacture of which materials originating in a party with which cumulation is permitted are used shall rely on the following:
|
(a) |
in the case of bilateral cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of Article 77 of this Regulation; |
|
(b) |
in the case of cumulation with Norway, Switzerland or Turkey, on the proof of origin provided by the exporter’s supplier and issued in accordance with the relevant rules of origin of Norway, Switzerland or Turkey, as the case may be; |
|
(c) |
in the case of regional cumulation, on the proof of origin provided by the exporter’s supplier, namely a certificate of origin Form A, issued using the form set out in Annex 22-08 or, as the case may be, an invoice declaration, the text of which appears in Annex 22-09; |
|
(d) |
in the case of extended cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of the relevant free-trade agreement between the Union and the country concerned. |
In the cases referred to in points (a), (b), (c) and (d) of the first sub-paragraph, Box 4 of certificate of origin Form A shall, as the case may be, contain the indication:
|
— |
‘EU cumulation’, ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘regional cumulation’, ‘extended cumulation with country x’, or |
|
— |
‘Cumul UE’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’, ‘cumul régional’, ‘cumul étendu avec le pays x’, or |
|
— |
‘Acumulación UE’, ‘Acumulación Noruega’, ‘Acumulación Suiza’, ‘Acumulación Turquía’, ‘Acumulación regional’, ‘Acumulación ampliada con el país x’. |
Article 77
Proof of Union’s originating status for the purpose of bilateral cumulation and approved exporter
(Article 64(1) of the Code)
1. Evidence of the originating status of Union products shall be furnished by either of the following:
|
(a) |
the production of a movement certificate EUR.1, issued using the form set out in Annex 22-10; or |
|
(b) |
the production of an invoice declaration, the text of which is set out in Annex 22-09 of Delegated Regulation (EU) 2015/2446. An invoice declaration may be made out by any exporter for consignments containing originating products whose total value does not exceed EUR 6 000 or by an approved Union exporter. |
2. The exporter or its representative shall enter ‘GSP beneficiary countries’ and ‘EU’, or ‘Pays bénéficiaires du SPG’ and ‘UE’, in box 2 of the movement certificate EUR.1.
3. The provisions of this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446 concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to EUR.1 movement certificates and, with the exception of the provisions concerning their issue, to invoice declarations.
4. The customs authorities of the Member States may authorise any exporter established in the customs territory of the Union, hereinafter referred to as an ‘approved exporter’, who makes frequent shipments of products originating in the Union within the framework of bilateral cumulation to make out invoice declarations, irrespective of the value of the products concerned, where that exporter offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the following:
|
(a) |
the originating status of the products; |
|
(b) |
the fulfilment of other requirements applicable in that Member State. |
5. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.
6. The customs authorities shall monitor the use of the authorisation by the approved exporter. The customs authorities may withdraw the authorisation at any time.
They shall withdraw the authorisation in each of the following cases:
|
(a) |
the approved exporter no longer offers the guarantees referred to in paragraph 4; |
|
(b) |
the approved exporter does not fulfil the conditions referred to in paragraph 5; |
|
(c) |
the approved exporter otherwise makes improper use of the authorisation. |
7. An approved exporter shall not be required to sign invoice declarations provided that the approved exporter gives the customs authorities a written undertaking accepting full responsibility for any invoice declaration which identifies the approved exporter as if the approved exporter had signed it with his handwritten signature.
Article 78
Obligation for exporters to be registered and waiver thereof
(Article 64(1) of the Code)
1. The GSP scheme shall apply in the following cases:
|
(a) |
in cases of goods satisfying the requirements of this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446 exported by a registered exporter; |
|
(b) |
in cases of any consignment of one or more packages containing originating products exported by any exporter, where the total value of the originating products consigned does not exceed EUR 6 000. |
2. The value of originating products in a consignment is the value of all originating products within one consignment covered by a statement on origin made out in the country of exportation.
Article 79
Registration procedure in the beneficiary countries and procedures at export applicable during the transition period to the application of the registered exporter system
(Article 64(1) of the Code)
1. Beneficiary countries shall start the registration of exporters on 1 January 2017.
However, where the beneficiary country is not in a position to start registration on that date, it shall notify the Commission in writing by 1 July 2016 that it postpones the registration of exporters until 1 January 2018 or 1 January 2019.
2. During a period of 12 months following the date on which the beneficiary country starts the registration of exporters, the competent authorities of that beneficiary country shall continue to issue certificates of origin Form A at the request of exporters who are not yet registered at the time of requesting the certificate.
Without prejudice to Article 94(2) of this Regulation, certificates of origin Form A issued in accordance with the first sub-paragraph of this paragraph shall be admissible in the Union as proof of origin if they are issued before the date of registration of the exporter concerned.
The competent authorities of a beneficiary country experiencing difficulties in completing the registration process within the above 12-month period may request its extension to the Commission. Such extensions shall not exceed 6 months.
3. Exporters in a beneficiary country, registered or not, shall make out statements on origin for originating products consigned, where the total value thereof does not exceed EUR 6 000, as of the date from which the beneficiary country intends to start the registration of exporters.
Exporters, once registered, shall make out statements on origin for originating products consigned, where the total value thereof exceeds EUR 6 000, as of the date from which their registration is valid in accordance with Article 86(4) of this Regulation.
4. All beneficiary countries shall apply the registered exporter system as of 30 June 2020 at the latest.
Article 80
Registered exporter database: obligations of the authorities
(Article 64(1) of the Code)
1. The Commission shall set up a system for registering exporters authorised to certify the origin of goods (the REX system) and make it available by 1 January 2017.
2. The competent authorities of beneficiary countries and the customs authorities of Member States shall upon receipt of the complete application form referred to in Annex 22-06 assign without delay the number of registered exporter to the exporter or, where appropriate, the re-consignor of goods and enter into the REX system the number of registered exporter, the registration data and the date from which the registration is valid in accordance with Article 86(4) of this Regulation.
The competent authorities of a beneficiary country or the customs authorities of a Member State shall inform the exporter or, where appropriate, the re-consignor of goods of the number of registered exporter assigned to that exporter or re-consignor of goods and of the date from which the registration is valid.
3. Where the competent authorities consider that the information provided in the application is incomplete, they shall inform the exporter thereof without delay.
4. The competent authorities of beneficiary countries and the customs authorities of Member States shall keep the data registered by them up-to-date. They shall modify those data immediately after having been informed by the registered exporter in accordance with Article 89 of this Regulation.
Article 81
Date of application of certain provisions
(Article 64(1) of the Code)
1. Articles 70, 72, 78 to 80, 82 to 93, 99 to 107, 108, 109 and 112 of this Regulation shall apply in respect of export of goods by exporters registered under the REX system in a beneficiary country from the date on which that beneficiary country starts registering exporters under that system. In so far as exporters in the Union are concerned, these Articles shall apply from 1 January 2017.
2. Articles 71, 73, 74 to 77, 94 to 98 and 110 to 112 of this Regulation shall apply in respect of export of goods by exporters who are not registered under the REX system in a beneficiary country. In so far as exporters in the Union are concerned, these Articles shall apply until 31 December 2017.
Article 82
Registered exporter database: access rights to the database
(Article 64(1) of the Code)
1. The Commission shall ensure that access to the REX system is given in accordance with this Article.
2. The Commission shall have access to consult all the data.
3. The competent authorities of a beneficiary country shall have access to consult the data concerning exporters registered by them.
4. The customs authorities of the Member States shall have access to consult the data registered by them, by the customs authorities of other Member States and by the competent authorities of beneficiary countries as well as by Norway, Switzerland or Turkey. This access to the data shall take place for the purpose of carrying out verifications of customs declarations under Article 188 of the Code or post-release control under Article 48 of the Code.
5. The Commission shall provide secure access to the REX system to the competent authorities of beneficiary countries.
6. Where a country or territory has been removed from Annex II to Regulation (EU) No 978/2012, its competent authorities shall keep the access to the REX system as long as required in order to enable them to comply with their obligations under Article 70 of this Regulation.
7. The Commission shall make the following data available to the public with the consent given by the exporter by signing box 6 of the form set out in Annex 22-06:
|
(a) |
name of the registered exporter; |
|
(b) |
address of the place where the registered exporter is established; |
|
(c) |
contact details as specified in box 2 of the form set out in Annex 22-06; |
|
(d) |
indicative description of the goods which qualify for preferential treatment, including indicative list of Harmonised System headings or chapters, as specified in box 4 of the form set out in Annex 22-06; |
|
(e) |
EORI number or the trader identification number (TIN) of the registered exporter. |
The refusal to sign box 6 shall not constitute a ground for refusing to register the exporter.
8. The Commission shall always make the following data available to the public
|
(a) |
the number of registered exporter; |
|
(b) |
the date from which the registration is valid; |
|
(c) |
the date of the revocation of the registration where applicable; |
|
(d) |
information whether the registration applies also to exports to Norway, Switzerland or Turkey; |
|
(e) |
the date of the last synchronisation between the REX system and the public website. |
Article 83
Registered exporter database: data protection
(Article 64(1) of the Code)
1. The data registered in the REX system shall be processed solely for the purpose of the application of the GSP scheme as set out in this Subsection.
2. Registered exporters shall be provided with the information laid down in Article 11(1)(a) to (e) of Regulation (EC) No 45/2001 of the European Parliament and of the Council (14) or Article 10 of Directive 95/46/EC of the European Parliament and of the Council (15). In addition, they shall also be provided with the following information:
|
(a) |
information concerning the legal basis of the processing operations for which the data is intended; |
|
(b) |
the data retention period. |
Registered exporters shall be provided with that information via a notice attached to the application to become a registered exporter as set out in Annex 22-06.
3. Each competent authority in a beneficiary country and each customs authority in a Member State that has introduced data into the REX system shall be considered the controller with respect to the processing of those data.
The Commission shall be considered as a joint controller with respect to the processing of all data to guarantee that the registered exporter will obtain his rights.
4. The rights of registered exporters with regard to the processing of data which is stored in the REX system listed in Annex 22-06 and processed in national systems shall be exercised in accordance with the data protection legislation implementing Directive 95/46/EC of the Member State which is storing their data.
5. Member States who replicate in their national systems the data of the REX system they have access to shall keep the replicated data-up-to date.
6. The rights of registered exporters with regard to the processing of their registration data by the Commission shall be exercised in accordance with Regulation (EC) No 45/2001.
7. Any request by a registered exporter to exercise the right of access, rectification, erasure or blocking of data in accordance with Regulation (EC) No 45/2001 shall be submitted to and processed by the controller of data.
Where a registered exporter has submitted such a request to the Commission without having tried to obtain his rights from the controller of data, the Commission shall forward that request to the controller of data of the registered exporter.
If the registered exporter fails to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.
8. The national supervisory data protection authorities and the European Data Protection Supervisor, each acting within the scope of their respective competence, shall cooperate and ensure coordinated supervision of the registration data.
They shall, each acting within the scope of their respective competences, exchange relevant information, assist each other in carrying out audits and inspections, examine difficulties of interpretation or application of this Regulation, study problems with the exercise of independent supervision or in the exercise of the rights of data subjects, draw up harmonised proposals for joint solutions to any problems and promote awareness of data protection rights, as necessary.
Article 84
Notification obligations applicable to Member States for the implementation of the registered exporter (REX) system
(Article 64(1) of the Code)
Member States shall notify the Commission of the names, addresses and contact details of their customs authorities which are:
|
(a) |
competent to register exporters and re-consignors of goods in the REX system, modify and update registration data and revoke registration; |
|
(b) |
responsible for ensuring the administrative cooperation with the competent authorities of the beneficiary countries as provided for in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446. |
The notification shall be sent to the Commission by 30 September 2016.
Member States shall inform the Commission immediately of any changes to the information notified under the first sub-paragraph.
Article 85
Registration procedure in the Member States and procedures at export applicable during the transition period to the application of the registered exporter system
(Article 64(1) of the Code)
1. On 1 January 2017, the customs authorities of Member States shall start the registration of exporters established in their territories.
2. As of 1 January 2018, the customs authorities in all Member States shall cease to issue movement certificates EUR.1 for the purpose of cumulation under Article 53 of Delegated Regulation (EU) 2015/2446.
3. Until 31 December 2017, the customs authorities of Member States shall issue movement certificates EUR.1 or replacement certificates of origin Form A at the request of exporters or re-consignors of goods who are not yet registered. This shall also apply if the originating products sent to the Union are accompanied by statements on origin made out by a registered exporter in a beneficiary country.
4. Exporters in the Union, registered or not, shall make out statements on origin for originating products consigned, where the total value thereof does not exceed EUR 6 000, as from 1 January 2017.
Exporters, once registered, shall make out statements on origin for originating products consigned, where the total value thereof exceeds EUR 6 000, as of the date on which their registration is valid in accordance with Article 86(4) of this Regulation.
5. Re-consignors of goods who are registered may make out replacement statements on origin from the date from which their registration is valid in accordance with Article 86(4) of this Regulation. This shall apply regardless of whether the goods are accompanied by a certificate of origin Form A issued in the beneficiary country or an invoice declaration or a statement on origin made out by the exporter.
Article 86
Application to become a registered exporter
(Article 64(1) of the Code)
1. To become a registered exporter, an exporter shall lodge an application with the competent authorities of the beneficiary country where he has his headquarters or where he is permanently established.
The application shall be made using the form set out in Annex 22-06.
2. To become a registered exporter, an exporter or a re-consignor of goods established in the customs territory of the Union shall lodge an application with the customs authorities of that Member States. The application shall be made using the form set out in Annex 22-06.
3. For the purposes of exports under the GSP and under the generalised schemes of preferences of Norway, Switzerland or Turkey exporters shall only be required to be registered once.
A registered exporter number shall be assigned to the exporter by the competent authorities of the beneficiary country with a view to exporting under the GSP schemes of the Union, Norway and Switzerland as well as Turkey, to the extent that those countries have recognised the country where the registration has taken place as a beneficiary country.
4. The registration shall be valid as of the date on which the competent authorities of a beneficiary country or the customs authorities of a Member State receive a complete application for registration, in accordance with paragraphs 1 and 2.
5. Where the exporter is represented for the purpose of carrying out export formalities and the representative of the exporter is also a registered exporter, this representative shall not use his own registered exporter number.
Article 87
Registered exporter database: Publicity measures
(Article 64(1) of the Code)
For the purpose of Article 70(4) of this Regulation, the Commission will publish on its website the date on which beneficiary countries start applying the registered exporter system. The Commission will keep the information up-to-date.
Article 88
Automatic registration of exporters for a country becoming a beneficiary country of the GSP scheme of the Union
(Article 64(1) of the Code)
Where a country is added to the list of beneficiary countries in Annex II to Regulation (EU) No 978/2012, the Commission shall automatically activate for its GSP scheme the registrations of all exporters registered in that country provided that the registration data of the exporters are available in the REX system and are valid for at least the GSP scheme of Norway, Switzerland or Turkey.
In this case, an exporter who is already registered for at least the GSP scheme of either, Norway, Switzerland or Turkey, need not lodge an application with his competent authorities to be registered for the GSP scheme of the Union.
Article 89
Withdrawal from the record of registered exporters
(Article 64(1) of the Code)
1. Registered exporters shall immediately inform the competent authorities of the beneficiary country or the customs authorities of the Member State of changes to the information which they have provided for the purposes of their registration.
2. Registered exporters who no longer meet the conditions for exporting goods under the GSP scheme, or no longer intend to export goods under the GSP scheme shall inform the competent authorities in the beneficiary country or the customs authorities in the Member State accordingly.
3. The competent authorities in a beneficiary country or the customs authorities in a Member State shall revoke the registration if the registered exporter:
|
(a) |
no longer exists; |
|
(b) |
no longer meets the conditions for exporting goods under the GSP scheme; |
|
(c) |
has informed the competent authority of the beneficiary country or the customs authorities of the Member State that he no longer intends to export goods under the GSP scheme; |
|
(d) |
intentionally or negligently draws up, or causes to be drawn up, a statement on origin which contains incorrect information and leads to wrongfully obtaining the benefit of preferential tariff treatment. |
4. The competent authority of a beneficiary country or the customs authorities of a Member State may revoke the registration if the registered exporter fails to keep the data concerning his registration up-to-date.
5. Revocation of registrations shall take effect for the future, i.e. in respect of statements on origin made out after the date of revocation. Revocation of registration shall have no effect on the validity of statements on origin made out before the registered exporter is informed of the revocation.
6. The competent authority of a beneficiary country or the customs authorities of a Member State shall inform the registered exporter about the revocation of his registration and of the date from which the revocation will take effect.
7. Judicial remedy shall be available to the exporter or the re-consignor of goods in the event of revocation of his registration.
8. The revocation of a registered exporter shall be cancelled in case of an incorrect revocation. The exporter or the re-consignor of goods shall be entitled to use the registered exporter number assigned to him at the time of the registration.
9. Exporters or re-consignors of goods whose registration has been revoked may make a new application to become a registered exporter in accordance with Article 86 of this Regulation. Exporters or re-consignors of goods whose registration has been revoked in accordance with paragraphs 3(d) and 4 may only be registered again if they prove to the competent authorities of the beneficiary country or to the customs authorities of the Member State which had registered them that they have remedied the situation which led to the revocation of their registration.
10. The data relating to a revoked registration shall be kept in the REX system by the competent authority of the beneficiary country or by the customs authorities of the Member State, which introduced them into that system, for a maximum of 10 calendar years after the calendar year in which the revocation took place. After those 10 calendar years, the competent authority of a beneficiary country or the customs authorities of the Member State shall delete the data.
Article 90
Automatic withdrawal from the record of registered exporters when a country is withdrawn from the list of beneficiary countries
(Article 64(1) of the Code)
1. The Commission shall revoke all registrations of exporters registered in a beneficiary country if the beneficiary country is removed from the list of beneficiary countries in Annex II to Regulation (EU) No 978/2012 or if the tariff preferences granted to the beneficiary country have been temporarily withdrawn in accordance with Regulation (EU) No 978/2012.
2. Where that country is reintroduced in that list or where the temporary withdrawal of the tariff preferences granted to the beneficiary country is terminated, the Commission shall re-activate the registrations of all exporters registered in that country provided that the registration data of the exporters are available in the system and have remained valid for at least the GSP scheme of Norway or Switzerland, or Turkey. Otherwise, exporters shall be registered again in accordance with Article 86 of this Regulation.
3. In the event of revocation of the registrations of all registered exporters in a beneficiary country in accordance with the first paragraph, the data of the revoked registrations will be kept in the REX system for at least 10 calendar years after the calendar year in which the revocation took place. After that 10-year period, and when the beneficiary country has not been a beneficiary country of the GSP scheme of Norway, Switzerland, nor Turkey for more than 10 years, the Commission will delete the data of the revoked registrations from the REX system.
Article 91
Obligations of exporters
(Article 64(1) of the Code)
1. Exporters and registered exporters shall comply with the following obligations:
|
(a) |
they shall maintain appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential treatment; |
|
(b) |
they shall keep available all evidence relating to the materials used in the manufacture; |
|
(c) |
they shall keep all customs documentation relating to the materials used in the manufacture; |
|
(d) |
they shall keep for at least 3 years from the end of the calendar year in which the statement on origin was made out, or longer if required by national law, records of:
|
Those records and those statements on origin may be kept in an electronic format but shall allow the materials used in the manufacture of the exported products to be traced and their originating status to be confirmed.
2. The obligations provided for in paragraph 1 shall also apply to suppliers who provide exporters with suppliers’ declarations certifying the originating status of the goods they supply.
3. The re-consignors of goods, whether registered or not, who make out replacement statements on origin shall keep the initial statements on origin they replaced for at least 3 years from the end of the calendar year in which the replacement statement on origin was made out, or longer if required by national law.
Article 92
General provisions on the statement on origin
(Article 64(1) of the Code)
1. A statement on origin may be made out at the time of exportation to the Union or when the exportation to the Union is ensured.
Where the products concerned are considered as originating in the beneficiary country of export or another beneficiary country in accordance with the second sub-paragraph of Article 55(4) of Delegated Regulation (EU) 2015/2446 or with the second sub-paragraph of Article 55(6) of that Regulation, the statement on origin shall be made out by the exporter in the beneficiary country of export.
Where the products concerned are exported without further working or processing or after being only subject to operations described in Article 47(1)(a) of Delegated Regulation (EU) 2015/2446 and have therefore retained their origin in accordance with the third subparagraph of Article 55(4) and with the third subparagraph of Article 55(6) of that Regulation, the statement on origin shall be made out by the exporter in the beneficiary country of origin.
2. A statement on origin may also be made out after exportation (‘retrospective statement’) of the products concerned. Such a retrospective statement on origin shall be admissible if presented to the customs authorities in the Member State of lodging of the customs declaration for release for free circulation at the latest 2 years after the importation.
Where the splitting of a consignment takes place in accordance with Article 43 of Delegated Regulation (EU) 2015/2446 and provided that the 2-year deadline referred to in the first sub-paragraph is respected, the statement on origin may be made out retrospectively by the exporter of the country of exportation of the products. This applies mutatis mutandis if the splitting of a consignment takes place in another beneficiary country or in Norway, Switzerland or Turkey.
3. The statement on origin shall be provided by the exporter to its customer in the Union and shall contain the particulars specified in Annex 22-07 of. It shall be made out in English, French or Spanish.
It may be made out on any commercial document allowing identification of the exporter concerned and the goods involved.
4. Paragraphs 1 to 3 shall apply mutatis mutandis to statements on origin made out in the Union for the purpose of bilateral cumulation.
Article 93
Statement on origin in the case of cumulation
(Article 64(1) of the Code)
1. For the purpose of establishing the origin of materials used under bilateral or regional cumulation, the exporter of a product manufactured using materials originating in a country with which cumulation is permitted shall rely on the statement on origin provided by the supplier of those materials. In these cases, the statement on origin made out by the exporter shall, as the case may be, contain the indication ‘EU cumulation’, ‘regional cumulation’, ‘Cumul UE’, ‘Cumul regional’ or ‘Acumulación UE’, ‘Acumulación regional’.
2. For the purpose of establishing the origin of materials used within the framework of cumulation under Article 54 of Delegated Regulation (EU) 2015/2446, the exporter of a product manufactured using materials originating in Norway, Switzerland or Turkey shall rely on the proof of origin provided by the supplier of those materials on condition that that proof has been issued in accordance with the provisions of the GSP rules of origin of Norway, Switzerland or Turkey, as the case may be. In this case, the statement on origin made out by the exporter shall contain the indication ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’, ‘Acumulación Suiza’, ‘Acumulación Turquía’.
3. For the purpose of establishing the origin of materials used within the framework of extended cumulation under Article 56 of Delegated Regulation (EU) 2015/2446, the exporter of a product manufactured using materials originating in a party with which extended cumulation is permitted shall rely on the proof of origin provided by the supplier of those materials on condition that that proof has been issued in accordance with the provisions of the relevant free-trade agreement between the Union and the party concerned.
In this case, the statement on origin made out by the exporter shall contain the indication ‘extended cumulation with country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.
Article 94
Submission and validity of certificates of origin Form A or invoice declarations and belated presentation thereof
(Article 64(1) of the Code)
1. Certificates of origin Form A or invoice declarations shall be submitted to the customs authorities of the Member States of importation in accordance with the procedures concerning the customs declaration.
2. A proof of origin shall be valid for 10 months from the date of issue in the exporting country and shall be submitted within the said period to the customs authorities of the importing country.
Proofs of origin submitted to the customs authorities of the importing country after the lapsing of their period of validity may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances.
In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been presented to customs before the said final date.
Article 95
Replacement of certificates of origin Form A and invoice declarations
(Article 64(1) of the Code)
1. Where originating products not yet released for free circulation are placed under the control of a customs office of a Member State, that customs office shall, on written request from the re-consignor, replace the initial certificate of origin Form A or invoice declaration by one or more certificates of origin Form A (replacement certificate) for the purposes of sending all or some of these products elsewhere within the Union or to Norway or Switzerland. The re-consignor shall indicate in his request whether a photocopy of the initial proof of origin is to be annexed to the replacement certificate.
2. The replacement certificate shall be drawn up in accordance with Annex 22-19.
The customs office shall verify that the replacement certificate is in conformity with the initial proof of origin.
3. Where the request for a replacement certificate is made by a re-consignor acting in good faith, he shall not be responsible for the accuracy of the particulars entered on the initial proof of origin.
4. The customs office which is requested to issue the replacement certificate shall note on the initial proof of origin or on an attachment thereto the weights, numbers, nature of the products forwarded and their country of destination and indicate thereon the serial numbers of the corresponding replacement certificate or certificates. It shall keep the initial proof of origin for at least 3 years.
5. In the case of products which benefit from the tariff preferences under a derogation granted in accordance with Article 64(6) of the Code, the procedure laid down in this Article shall apply only when such products are intended for the Union.
Article 96
Importation by instalments using certificates of origin Form A or invoice declarations
(Article 64(1) of the Code)
1. Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Member State, unassembled or disassembled products within the meaning of general interpretative rule 2(a) of the Harmonised System and falling within Section XVI or XVII or heading 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products may be submitted to the customs authorities on importation of the first instalment.
2. At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods:
|
(a) |
are imported within the framework of frequent and continuous trade flows of a significant commercial value; |
|
(b) |
are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Member State(s); |
|
(c) |
are classified in the same code (eight digits) of the Combined Nomenclature; |
|
(d) |
come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office of the same Member State. |
This procedure shall be applicable for a period determined by the competent customs authorities.
Article 97
Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration
(Article 64(1) of the Code)
1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products benefiting from GSP tariff preferences without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that:
|
(a) |
such products:
|
|
(b) |
there is no doubt as to the veracity of the declaration referred to in point (a)(ii). |
2. Imports shall not be considered as imports by way of trade if all the following conditions are met:
|
(a) |
the imports are occasional; |
|
(b) |
the imports consist solely of products for the personal use of the recipients or travellers or their families; |
|
(c) |
it is evident from the nature and quantity of the products that no commercial purpose is in view. |
3. The total value of the products referred to in paragraph 2 shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.
Article 98
Discrepancies and formal errors in certificates of origin Form A or invoice declarations
(Article 64(1) of the Code)
1. The discovery of slight discrepancies between the statements made in the certificate of origin Form A or in an invoice declaration, and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the certificate or declaration null and void if it is duly established that that document does correspond to the products submitted.
2. Obvious formal errors on a certificate of origin Form A, a movement certificate EUR.1 or an invoice declaration shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
Article 99
Validity of statement on origin
(Article 64(1) of the Code)
1. A statement on origin shall be made out for each consignment.
2. A statement on origin shall be valid for 12 months from the date on which it is made out.
3. A single statement on origin may cover several consignments if the goods meet the following conditions:
|
(a) |
they are presented unassembled or disassembled within the meaning of General Interpretative rule 2(a) of the Harmonised System; |
|
(b) |
they are falling within Sections XVI or XVII or headings 7308 or 9406 of the Harmonised System; and |
|
(c) |
they are intended to be imported by instalments. |
Article 100
Admissibility of a statement on origin
(Article 64(1) of the Code)
In order for importers to be entitled to claim benefit from the GSP scheme upon declaration of a statement on origin, the goods shall have been exported on or after the date on which the beneficiary country from which the goods are exported started the registration of exporters in accordance with Article 79 of this Regulation.
When a country is admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EU) No 978/2012, goods originating in that country shall benefit from the generalised scheme of preferences on condition that they were exported from the beneficiary country on or after the date on which this beneficiary country started applying the registered exporters system referred to in Article 70(3) of this Regulation.
Article 101
Replacement of statements on origin
(Article 64(1) of the Code)
1. Where originating products not yet released for free circulation are placed under the control of a customs office of a Member State, the re-consignor may replace the initial statement on origin by one or more replacement statements on origin (replacement statements), for the purposes of sending all or some of the products elsewhere within the customs territory of the Union or to Norway or Switzerland.
The replacement statement shall be drawn up in accordance with the requirements in Annex 22-20.
Replacement statements on origin may only be made out if the initial statement on origin was made out in accordance with Articles 92, 93, 99 and 100 of this Regulation and Annex 22-07.
2. Re-consignors shall be registered for the purposes of making out replacement statements on origin as regards originating products to be sent elsewhere within the territory of the Union where the total value of the originating products of the initial consignment to be split exceeds EUR 6 000.
However, re-consignors who are not registered may make out replacement statements on origin where the total value of the originating products of the initial consignment to be split exceeds EUR 6 000 if they attach a copy of the initial statement on origin made out in the beneficiary country.
3. Only re-consignors registered in the REX system may make out replacement statements on origin as regards products to be sent to Norway or Switzerland.
4. A replacement statement on origin shall be valid for 12 months from the date of making out the initial statement on origin.
5. Paragraphs 1 to 4 shall also apply to statements replacing replacement statements on origin.
6. Where products benefit from tariff preferences under a derogation granted in accordance with Article 64(6) of the Code, the replacement provided for in this Article may only be made if such products are intended for the Union.
Article 102
General principles and precautions to be taken by the declarant
(Article 64(1) of the Code)
1. Where a declarant requests preferential treatment under the GSP scheme, he shall make reference to the statement on origin in the customs declaration for release for free circulation. The reference to the statement on origin will be its date of issue with the format yyyymmdd, where yyyy is the year, mm is the month and dd is the day. Where the total value of the originating products consigned exceeds EUR 6 000, the declarant shall also indicate the number of the registered exporter.
2. Where the declarant has requested application of the GSP scheme in accordance with paragraph 1, without being in possession of a statement on origin at the time of the acceptance of the customs declaration for release for free circulation, that declaration shall be considered as being incomplete within the meaning of Article 166 of the Code and treated accordingly.
3. Before declaring goods for release for free circulation, the declarant shall take due care to ensure that the goods comply with the rules in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, in particular, by checking:
|
(a) |
on the public website that the exporter is registered in the REX system, where the total value of the originating products consigned exceeds EUR 6 000; and |
|
(b) |
that the statement on origin is made out in accordance with Annex 22-07 of Delegated Regulation (EU) 2015/2446. |
Article 103
Exemptions from the obligation to provide a statement on origin
(Article 64(1) of the Code)
1. The following products shall be exempted from the obligation to make out and produce a statement on origin:
|
(a) |
products sent as small packages from private persons to private persons, the total value of which does not exceed EUR 500; |
|
(b) |
products forming part of travellers’ personal luggage, the total value of which does not exceed EUR 1 200. |
2. The products referred to in paragraph 1 shall meet the following conditions:
|
(a) |
they are not imported by way of trade; |
|
(b) |
they have been declared as meeting the conditions for benefiting from the GSP scheme; |
|
(c) |
there is no doubt as to the veracity of the declaration referred to in point (b). |
3. For the purposes of point (a) of paragraph 2, imports shall not be considered as imports by way of trade if all the following conditions are met:
|
(a) |
the imports are occasional; |
|
(b) |
the imports consist solely of products for the personal use of the recipients or travellers or their families; |
|
(c) |
it is evident from the nature and quantity of the products that no commercial purpose is in view. |
Article 104
Discrepancies and formal errors in statements on origin; Belated presentation of statements on origin
(Article 64(1) of the Code)
1. The discovery of slight discrepancies between the particulars included in a statement on origin and those mentioned in the documents submitted to the customs authorities for the purpose of carrying out the formalities for importing the products shall not ipso facto render the statement on origin null and void if it is duly established that the document does correspond to the products concerned.
2. Obvious formal errors such as typing errors on a statement on origin shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
3. Statements on origin which are submitted to the customs authorities of the importing country after the period of validity mentioned in Article 99 of this Regulation may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances. In other cases of belated presentation, the customs authorities of the importing country may accept the statements on origin where the products have been presented to customs before the said final date.
Article 105
Importation by instalments using statements on origin
(Article 64(1) of the Code)
1. The procedure referred to in Article 99(3) of this Regulation shall apply for a period determined by the customs authorities of the Member States.
2. The customs authorities of the Member States of importation supervising the successive releases for free circulation shall verify that the successive consignments are part of the unassembled or disassembled products for which the statement on origin has been made out.
Article 106
Suspension of the application of the preference
(Article 64(1) of the Code)
1. The customs authorities may, where they have doubts with regard to the originating status of the products request the declarant to produce, within a reasonable time period which they shall specify, any available evidence for the purpose of verifying the accuracy of the indication on origin of the declaration or the compliance with the conditions under Article 43 of Delegated Regulation (EU) 2015/2446.
2. The customs authorities may suspend the application of the preferential tariff measure for the duration of the verification procedure laid down in Article 109 of this Regulation where:
|
(a) |
the information provided by the declarant is not sufficient to confirm the originating status of the products or the compliance with the conditions laid down in Article 42 of Delegated Regulation (EU) 2015/2446 or Article 43 of that Regulation; |
|
(b) |
the declarant does not reply within the time period allowed for provision of the information referred to in paragraph 1. |
3. While awaiting either the information requested from the declarant, referred to in paragraph 1, or the results of the verification procedure, referred to in paragraph 2, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
Article 107
Refusal to grant tariff preference
(Article 64(1) of the Code)
1. The customs authorities of the Member State of importation shall refuse to grant tariff preferences, without being obliged to request any additional evidence or send a request for verification to the beneficiary country where:
|
(a) |
the goods are not the same as those mentioned in the statement on origin; |
|
(b) |
the declarant fails to submit a statement on origin for the products concerned, where such a statement is required; |
|
(c) |
without prejudice to Article 78(1)(b) and to Article 79(3) of this Regulation, the statement on origin in possession of the declarant has not been made out by an exporter registered in the beneficiary country; |
|
(d) |
the statement on origin is not made out in accordance with Annex 22-07; |
|
(e) |
the conditions of Article 43 of Delegated Regulation (EU) 2015/2446 are not met. |
2. The customs authorities of the Member State of importation shall refuse to grant tariff preferences, following a request for verification within the meaning of Article 109 addressed to the competent authorities of the beneficiary country, where the customs authorities of the Member State of importation:
|
(a) |
have received a reply according to which the exporter was not entitled to make out the statement on origin; |
|
(b) |
have received a reply according to which the products concerned are not originating in a beneficiary country or the conditions of Article 42 of Delegated Regulation (EU) 2015/2446 were not met; |
|
(c) |
had reasonable doubt as to the validity of the statement on origin or the accuracy of the information provided by the declarant regarding the true origin of the products in question when they made the request for verification, and either of the following conditions are met:
|
Article 108
Obligations of the competent authorities relating to the control of origin after the date of application of the registered exporter system
(Article 64(1) of the Code)
1. For the purpose of ensuring compliance with the rules concerning the originating status of products, the competent authorities of the beneficiary country shall carry out:
|
(a) |
verifications of the originating status of products at the request of the customs authorities of the Member States; |
|
(b) |
regular controls on exporters on their own initiative. |
The first sub-paragraph shall apply mutatis mutandis to requests sent to the authorities of Norway and Switzerland for the verification of replacement statements on origin made out on their territory, with a view to requesting these authorities to further liaise with the competent authorities in the beneficiary country.
Extended cumulation shall only be permitted under Article 56 of Delegated Regulation (EU) 2015/2446, if a country with which the Union has a free-trade agreement in force has agreed to provide the beneficiary country with its support in matters of administrative cooperation in the same way as it would provide such support to the customs authorities of the Member States in accordance with the relevant provisions of the free-trade agreement concerned.
2. The controls referred to in point (b) of paragraph 1 shall ensure the continued compliance of exporters with their obligations. They shall be carried out at intervals determined on the basis of appropriate risk analysis criteria. For that purpose, the competent authorities of the beneficiary countries shall require exporters to provide copies or a list of the statements on origin they have made out.
3. The competent authorities of the beneficiary countries shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts and, where appropriate, those of producers supplying him, including at the premises, or to carry out any other check considered appropriate.
Article 109
Subsequent verification of statements on origin and replacement statements on origin
(Article 64(1) of the Code)
1. Subsequent verifications of statements on origin or replacement statements on origin shall be carried out at random or whenever the customs authorities of the Member States have reasonable doubts as to their authenticity, the originating status of the products concerned or the fulfilment of other requirements of this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446.
Where the customs authorities of a Member State request the cooperation of the competent authorities of a beneficiary country to carry out a verification of the validity of statements on origin, the originating status of products, or of both, it shall, where appropriate, indicate on its request the reasons why it has reasonable doubts on the validity of the statement on origin or the originating status of the products.
A copy of the statement on origin or the replacement statement on origin and any additional information or documents suggesting that the information given on that statement or that replacement statement is incorrect may be forwarded in support of the request for verification.
The requesting Member State shall set a 6-month initial deadline to communicate the results of the verification, starting from the date of the verification request, with the exception of requests sent to Norway or Switzerland for the purpose of verifying replacement statements on origin made out in their territories on the basis of a statement on origin made out in a beneficiary country, for which this deadline shall be extended to 8 months.
2. If in cases of reasonable doubt there is no reply within the period specified in paragraph 1 or if the reply does not contain sufficient information to determine the real origin of the products, a second communication shall be sent to the competent authorities. This communication shall set a further deadline of not more than 6 months. If after the second communication the results of the verification are not communicated to the requesting authorities within 6 months from the date on which the second communication was sent, or if this result do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall refuse entitlement to the tariff preferences.
3. Where the verification provided for in paragraph 1 or any other available information appears to indicate that the rules of origin are being contravened, the exporting beneficiary country shall on its own initiative or at the request of the customs authorities of the Member States or the Commission carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Commission or the customs authorities of the Member States may participate in those inquiries.
Article 110
Subsequent verification of certificates of origin Form A and invoice declarations
(Article 64(1) of the Code)
1. Subsequent verifications of certificates of origin Form A and invoice declarations shall be carried out at random or whenever the customs authorities of the Member States have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446.
2. When they make a request for subsequent verification, the customs authorities of the Member States shall return the certificate of origin Form A and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the competent governmental authorities in the exporting beneficiary country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
If the customs authorities of the Member States decide to suspend the granting of the tariff preferences while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
3. When a request for subsequent verification has been made, such verification shall be carried out and its results communicated to the customs authorities of the Member States within a maximum of 6 months or, in the case of requests sent to Norway, Switzerland or Turkey for the purpose of verifying replacement proofs of origin made out in their territories on the basis of a certificate of origin Form A or an invoice declaration made out in a beneficiary country, within a maximum of 8 months from the date on which the request was sent. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as products originating in the beneficiary country.
4. In the case of certificates of origin Form A issued following bilateral cumulation, the reply shall include a copy (copies) of the movement certificate(s) EUR.1 or, where necessary, of the corresponding invoice declaration(s).
5. If, in cases of reasonable doubt, there is no reply within the 6 months specified in paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within 4 months from the date on which the second communication was sent, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences.
6. Where the verification procedure or any other available information appears to indicate that the rules of origin are being contravened, the exporting beneficiary country shall, on its own initiative or at the request of the customs authorities of the Member States, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Commission or the customs authorities of the Member States may participate in the inquiries.
7. For the purposes of the subsequent verification of certificates of origin Form A, the exporters shall keep all appropriate documents proving the originating status of the products concerned and the competent governmental authorities of the exporting beneficiary country shall keep copies of the certificates, as well as any export documents referring to them. These documents shall be kept for at least 3 years from the end of the year in which the certificate of origin Form A was issued.
Article 111
Subsequent verification of proofs of origin relating to products having acquired origin through cumulation
(Article 64(1) of the Code)
Articles 73 and 110 of this Regulation shall also apply between the countries of the same regional group for the purposes of provision of information to the Commission or to the customs authorities of the Member States and of the subsequent verification of certificates of origin Form A or invoice declarations issued in accordance with the rules on regional cumulation of origin.
Article 112
Ceuta and Melilla
(Article 64(1) of the Code)
1. Articles 41 to 58 of Delegated Regulation (EU) 2015/2446 shall apply in determining whether products may be regarded as originating in a beneficiary country when exported to Ceuta or Melilla or as originating in Ceuta and Melilla when exported to a beneficiary country for the purposes of bilateral cumulation.
2. Articles 74 to 79 and Articles 84 to 93 of this Regulation shall apply to products exported from a beneficiary country to Ceuta or Melilla and to products exported from Ceuta and Melilla to a beneficiary country for the purposes of bilateral cumulation.
3. For the purposes mentioned in paragraphs 1 and 2, Ceuta and Melilla shall be regarded as a single territory.
Article 113
General requirements
(Article 64(1) of the Code)
Products originating in one of the beneficiary countries or territories shall benefit from the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446, on submission of either of the following:
|
(a) |
a movement certificate EUR.1, issued using the form set out in Annex 22-10; or |
|
(b) |
in the cases specified in Article 119(1), a declaration, the text of which appears in Annex 22-13, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘invoice declaration’). |
Box 7 of movement certificates EUR.1 or invoice declarations shall contain the indication ‘Autonomous trade measures’ or ‘Mesures commerciales autonomes’.
Article 114
Procedure for the issue of a movement certificate EUR.1
(Article 64(1) of the Code)
1. Originating products within the meaning of Title II, Chapter 1, Section 2, Subsection 4 of Delegated Regulation (EU) 2015/2446 shall be eligible, on importation into the Union, to benefit from the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446, provided that they have been transported direct to the Union within the meaning of Article 69 of Delegated Regulation (EU) 2015/2446, on submission of an EUR.1 movement certificate issued by the customs or other competent governmental authorities of a beneficiary country or territory, on condition that the beneficiary country or territory:
|
(a) |
has communicated to the Commission the information required by Article 124 of this Regulation; and |
|
(b) |
assists the Union by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question. |
2. A movement certificate EUR.1 may be issued only where it can serve as the documentary evidence required for the purposes of the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446.
3. A movement certificate EUR.1 shall be issued only on written application from the exporter or his representative. Such application shall be lodged using the form set out in Annex 22-10 and shall be completed in accordance with the provisions of this Article and Articles 113, 115, 116, 117, 118, 121 and 123 of this Regulation.
Applications for movement certificates EUR.1 shall be kept by the competent authorities of the exporting beneficiary country or territory or Member State for at least 3 years from the end of the year in which the movement certificate was issued.
4. The exporter or his representative shall submit with his application any appropriate supporting documents proving that the products to be exported qualify for the issue of a movement certificate EUR.1.
The exporter shall undertake to submit, at the request of the competent authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the products eligible for preferential treatment and shall undertake to agree to any inspection of their accounts and to any check by the said authorities on the circumstances in which the products were obtained.
5. The movement certificate EUR.1 shall be issued by the competent governmental authorities of the beneficiary country or territory or by the customs authorities of the exporting Member State, if the products to be exported can be considered as originating products within the meaning of Title II, Chapter 1, Section 2, Subsection 4 of Delegated Regulation (EU) 2015/2446.
6. Since the movement certificate EUR.1 constitutes the documentary evidence for the application of the preferential arrangements set out in Article 59 of Delegated Regulation (EU) 2015/2446, it shall be the responsibility of the competent governmental authorities of the beneficiary country or territory or of the customs authorities of the exporting Member State to take any steps necessary to verify the origin of the products and to check the other statements on the certificate.
7. For the purpose of verifying whether the conditions set out in paragraph 5 have been met, the competent governmental authorities of the beneficiary country or the customs authorities of the exporting Member State shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.
8. It shall be the responsibility of the competent governmental authorities of the beneficiary country or territory or of the customs authorities of the exporting Member State to ensure that the forms referred to in paragraph 1 are duly completed.
9. The date of issue of the movement certificate EUR.1 shall be indicated in that part of the certificate reserved for the customs authorities.
10. A movement certificate EUR.1 shall be issued by the competent authorities of the beneficiary country or territory or by the customs authorities of the exporting Member State when the products to which it relates are exported. It shall be made available to the exporter as soon as the export has taken place or is ensured.
Article 115
Importation by instalments
(Article 64(1) of the Code)
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, unassembled or disassembled products within the meaning of general interpretative rule 2(a) of the Harmonised System and falling within Sections XVI or XVII or headings 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.
Article 116
Submission of proof of origin
(Article 64(1) of the Code)
Proofs of origin shall be submitted to the customs authorities of the Member State of importation in accordance with the procedures laid down in Article 163 of the Code. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of this Subsection.
Article 117
Movement certificates EUR.1 issued retrospectively
(Article 64(1) of the Code)
1. By way of derogation from Article 114(10), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if either of the following conditions are fulfilled:
|
(a) |
it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or |
|
(b) |
it is demonstrated to the satisfaction of the competent authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons. |
2. The competent authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding export file and that a movement certificate EUR.1 satisfying the provisions of this Subsection was not issued when the products in question were exported.
3. Movement certificates EUR.1 issued retrospectively shall be endorsed with one of the following phrases:
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|
BG: ‘ИЗДАДЕН ВПОСЛЕДСТВИЕ’ |
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ES: ‘EXPEDIDO A POSTERIORI’ |
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HR: ‘IZDANO NAKNADNO’ |
|
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CS: ‘VYSTAVENO DODATEČNĚ’ |
|
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DA: ‘UDSTEDT EFTERFØLGENDE’ |
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DE: ‘NACHTRÄGLICH AUSGESTELLT’ |
|
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ET: ‘VÄLJA ANTUD TAGASIULATUVALT’ |
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EL: ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’ |
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EN: ‘ISSUED RETROSPECTIVELY’ |
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FR: ‘DÉLIVRÉ À POSTERIORI’ |
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IT: ‘RILASCIATO A POSTERIORI’ |
|
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LV: ‘IZSNIEGTS RETROSPEKTĪVI’ |
|
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LT: ‘RETROSPEKTYVUSIS IŠDAVIMAS’ |
|
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HU: ‘KIADVA VISSZAMENŐLEGES HATÁLLYAL’ |
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MT: ‘MAĦRUĠ RETROSPETTIVAMENT’ |
|
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NL: ‘AFGEGEVEN A POSTERIORI’ |
|
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PL: ‘WYSTAWIONE RETROSPEKTYWNIE’ |
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PT: ‘EMITIDO A POSTERIORI’ |
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RO: ‘ELIBERAT ULTERIOR’ |
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SL: ‘IZDANO NAKNADNO’ |
|
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SK: ‘VYDANÉ DODATOČNE’ |
|
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FI: ‘ANNETTU JÄLKIKÄTEEN’ |
|
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SV: ‘UTFÄRDAT I EFTERHAND’ |
4. The endorsement referred to in paragraph 3 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
Article 118
Issue of a duplicate movement certificate EUR.1
(Article 64(1) of the Code)
1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the competent authorities which issued it, for a duplicate to be made out on the basis of the export documents in their possession.
2. The duplicate issued in this way shall be endorsed with one of the following words:
|
|
BG: ‘ДУБЛИКАТ’ |
|
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ES: ‘DUPLICADO’ |
|
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HR: ‘DUPLIKAT’ |
|
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CS: ‘DUPLIKÁT’ |
|
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DA: ‘DUPLIKÁT’ |
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DE: ‘DUPLIKAT’ |
|
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ET: ‘DUPLIKAAT’ |
|
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EL: ‘ΑΝΤΙΓΡΑΦΟ’ |
|
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EN: ‘DUPLICATE’ |
|
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FR: ‘DUPLICATA’ |
|
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IT: ‘DUPLICATO’ |
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LV: ‘DUBLIKĀTS’ |
|
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LT: ‘DUBLIKATAS’ |
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HU: ‘MÁSODLAT’ |
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MT: ‘DUPLIKAT’ |
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NL: ‘DUPLICAAT’ |
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PL: ‘DUPLIKAT’ |
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PT: ‘SEGUNDA VIA’ |
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RO: ‘DUPLICAT’ |
|
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SL: ‘DVOJNIK’ |
|
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SK: ‘DUPLIKÁT’ |
|
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FI: ‘KAKSOISKAPPALE’ |
|
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SV: ‘DUPLIKAT’ |
3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
Article 119
Conditions for making out an invoice declaration
(Article 64(1) of the Code)
1. The invoice declaration may be made out by either of the following:
|
(a) |
an approved Union exporter within the meaning of Article 120 of this Regulation; |
|
(b) |
any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000, and on condition that the assistance referred to in Article 114(1) of this Regulation shall apply to this procedure. |
2. An invoice declaration may be made out if the products concerned can be considered as originating in the Union or in a beneficiary country or territory and fulfil the other requirements of Title II, Chapter 1, Section 2, Subsections 4 and 5 of Delegated Regulation (EU) 2015/2446.
3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country or territory, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of Title II, Chapter 1, Section 2, Subsections 4 and 5 of Delegated Regulation (EU) 2015/2446.
4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 22-13 of Delegated Regulation (EU) 2015/2446, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink, in printed characters.
5. Invoice declarations shall bear the original handwritten signature of the exporter. However, an approved exporter within the meaning of Article 120 of this Regulation shall not be required to sign such declarations provided that he gives the customs authorities a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed with his handwritten signature.
6. In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be subject to the following special conditions:
|
(a) |
an invoice declaration shall be made out for each consignment; |
|
(b) |
if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘originating products’, the exporter may refer to this check in the invoice declaration. |
The provisions of the first subparagraph shall not exempt exporters from complying with any other formalities required under customs or postal regulations.
Article 120
Approved exporter
(Article 64(1) of the Code)
1. The customs authorities in the Union may authorise any exporter established in the customs territory of the Union, hereinafter referred to as an ‘approved exporter’, who makes frequent shipments of products originating in the Union within the meaning of Article 59(2) of Delegated Regulation (EU) 2015/2446, and who offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of Title II, Chapter 1, Section 2, Subsections 4 and 5 of Delegated Regulation (EU) 2015/2446, to make out invoice declarations, irrespective of the value of the products concerned.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall assign the approved exporter a customs authorisation number which shall appear on the invoice declaration.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2, or otherwise makes improper use of the authorisation.
Article 121
Validity of proof of origin
(Article 64(1) of the Code)
1. A proof of origin shall be valid for 4 months from the date of issue in the exporting country, and shall be submitted within the said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
4. At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods fulfil the following conditions:
|
(a) |
they are imported within the framework of frequent and continuous trade flows of a significant commercial value; |
|
(b) |
they are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Union; |
|
(c) |
they are classified in the same code (eight digits) of the Combined Nomenclature; |
|
(d) |
they come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Union. |
This procedure shall be applicable for the quantities and a period determined by the competent customs authorities. This period cannot, in any circumstances, exceed 3 months.
5. The procedure described in the preceding paragraph shall also apply where a single proof of origin is submitted to the customs authorities for importations by instalments in accordance with Article 115 of this Regulation. However, in this case, the competent customs authorities may grant a period of application exceeding 3 months.
Article 122
Exemptions from proof of origin
(Article 64(1) of the Code)
1. Products sent as small packages from private person to private persons or forming part of travellers’ personal luggage shall be admitted as originating products benefiting from the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446 without requiring the submission of a movement certificate EUR.1 or an invoice declaration, provided that such products are not imported by way of trade and have been declared as meeting the conditions required for the application of Title II, Chapter 1, Section 2, Subsections 4 and 5 of Delegated Regulation (EU) 2015/2446, and where there is no doubt as to the veracity of such a declaration.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
Furthermore, the total value of the products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of traveller’s personal luggage.
Article 123
Discrepancies and formal errors
(Article 64(1) of the Code)
The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that the document does correspond to the products submitted.
Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
Article 124
Administrative cooperation
(Article 64(1) of the Code)
1. The beneficiary countries or territories shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue movement certificates EUR.1, together with specimen impressions of the stamps used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the movement certificates EUR.1 and the invoice declarations. The stamps shall be valid as from the date of receipt by the Commission of the specimens. The Commission shall forward this information to the customs authorities of the Member States. When these communications are made within the framework of an amendment of previous communications, the Commission shall indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries or territories. This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer to consult the specimen impressions of stamps mentioned in this paragraph.
2. The Commission shall send, to the beneficiary countries or territories, the specimen impressions of the stamps used by the customs authorities of the Member States for the issue of movement certificates EUR.1.
Article 125
Verification of proofs of origin
(Article 64(1) of the Code)
1. Subsequent verifications of movement certificates EUR.1 and of invoice declarations shall be carried out at random or whenever the customs authorities in the importing Member State or the competent governmental authorities of the beneficiary countries or territories have reasonable doubts as to the authenticity of such documents, the originating status of the products within the meaning of Title II, Chapter 1, Section 2, Subsections 4 of Delegated Regulation (EU) 2015/2446 concerned or the fulfilment of the other requirements of Title II, Chapter 1, Section 2, Subsection 5 of Delegated Regulation (EU) 2015/2446.
2. For the purposes of implementing the provisions of paragraph 1, the competent authorities in the importing Member State or beneficiary country or territory shall return the EUR.1 movement certificate and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the competent authorities in the exporting beneficiary country or territory or Member State, giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
If the customs authorities in the importing Member State decide to suspend the granting of the tariff preferences referred to in Article 59 of Delegated Regulation (EU) 2015/2446 while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
3. When an application for subsequent verification has been made in accordance with paragraph 1, such verification shall be carried out and its results communicated to the customs authorities of the importing Member States or to the competent governmental authorities of the importing beneficiary country or territory within a maximum of 6 months. The results shall be such as to establish whether the proof of origin in question applies to the products actually exported and whether these products can be considered as originating in the beneficiary country or territory or in the Union.
4. If in cases of reasonable doubt there is no reply within the 6 months specified in paragraph 3 or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, a second communication shall be sent to the competent authorities. If after the second communication the results of the verification are not communicated to the requesting authorities within 4 months, or if these results do not allow the authenticity of the document in question or the real origin of the products to be determined, the requesting authorities shall, except in exceptional circumstances, refuse entitlement to the tariff preferences.
5. Where the verification procedure or any other available information appears to indicate that the provisions of Title II, Chapter 1, Section 2, Subsections 4 and 5 of Delegated Regulation (EU) 2015/2446 are being contravened, the exporting beneficiary country or territory shall, on its own initiative or at the request of the Union, carry out appropriate inquiries or arrange for such inquiries to be carried out with due urgency to identify and prevent such contraventions. For this purpose, the Union may participate in the inquiries.
6. For the purposes of the subsequent verification of movement certificates EUR.1, copies of the certificates as well as any export documents referring to them shall be kept by the competent governmental authorities of the exporting beneficiary country or territory or by the customs authorities of the exporting Member State for at least 3 years from the end of the year in which the movement certificates were issued.
Article 126
Ceuta and Melilla
(Article 64(1) of the Code)
1. This Subsection shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting beneficiary countries or territories benefiting from the preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla.
2. Ceuta and Melilla shall be regarded as a single territory.
3. The provisions of this Subsection concerning the issue, use and subsequent verification of movement certificates EUR.1 shall apply mutatis mutandis to products originating in Ceuta and Melilla.
4. The Spanish customs authorities shall be responsible for the application of this Subsection in Ceuta and Melilla.
CHAPTER 3
Value of goods for customs purposes
Article 127
General provisions
(Article 70(3)(d) of the Code)
1. For the purposes of this Chapter, two persons shall be deemed to be related if one of the following conditions is fulfilled:
|
(a) |
they are officers or directors of the other person’s business; |
|
(b) |
they are legally recognised partners in business; |
|
(c) |
they are employer and employee; |
|
(d) |
a third party directly or indirectly owns or controls or holds 5% or more of the outstanding voting stock or shares of both of them; |
|
(e) |
one of them directly or indirectly controls the other; |
|
(f) |
both of them are directly or indirectly controlled by a third person; |
|
(g) |
together they control a third person directly or indirectly; |
|
(h) |
they are members of the same family. |
2. Persons who are associated in business with one another in that one is the sole agent, sole distributor or sole concessionaire, however described, of the other shall be deemed to be related only if they fall within the criteria referred to in paragraph 1.
3. For the purposes of paragraph 1(e),(f) and (g) one person is deemed to control another when the former is legally or operationally in a position to exercise direction over the latter.
Article 128
Transaction value
(Article 70(1) of the Code)
1. The transaction value of the goods sold for export to the customs territory of the Union shall be determined at the time of acceptance of the customs declaration on the basis of the sale occurring immediately before the goods were brought into that customs territory.
2. Where the goods are sold for export to the customs territory of the Union not before they were brought into that customs territory but while in temporary storage or while placed under a special procedure other than internal transit, end-use or outward processing, the transaction value will be determined on the basis of that sale.
Article 129
Price actually paid or payable
(Article 70(1) and (2) of the Code)
1. The price actually paid or payable within the meaning of Article 70(1) and (2) of the Code shall include all payments made or to be made as a condition of sale of the imported goods by the buyer to any of the following persons:
|
(a) |
the seller; |
|
(b) |
a third party for the benefit of the seller; |
|
(c) |
a third party related to the seller; |
|
(d) |
a third party where the payment to that party is made in order to satisfy an obligation of the seller. |
Payments may be made by way of letters of credit or negotiable instruments, and payments may be made directly or indirectly.
2. Activities, including marketing activities, undertaken by the buyer or an undertaking related to the buyer on his or its own account, other than those for which an adjustment is provided in Article 71 of the Code, shall not be considered an indirect payment to the seller.
Article 130
Discounts
(Article 70(1) and (2) of the Code)
1. For the purposes of determining the customs value under Article 70(1) of the Code, discounts shall be taken into account if, at the time of acceptance of the customs declaration, the sales contract provides for their application and their amount.
2. Discounts for early payment shall be taken into account with regard to goods for which the price has not actually been paid at the time of acceptance of the customs declaration.
3. Discounts arising from amendments to the contract subsequent to the time of acceptance of the customs declaration shall not be taken into account.
Article 131
Partial delivery
(Article 70(1) of the Code)
1. Where goods declared for a customs procedure are part of a larger quantity of the same goods purchased in one transaction, the price actually paid or payable shall, for the purposes of Article 70(1) of the Code, be calculated pro rata on the basis of the price for the total quantity purchased.
2. Apportioning the price actually paid or payable shall also apply in the case of the loss of part of a consignment or when the goods have been damaged before the goods are released for free circulation.
Article 132
Price adjustments for defective goods
(Article 70(1) of the Code)
An adjustment made by the seller, to the benefit of the buyer, of the price actually paid or payable for the goods may be taken into consideration for the determination of the customs value in accordance with Article 70(1) of the Code, if the following conditions are fulfilled:
|
(a) |
the goods were defective at the time of acceptance of the customs declaration for release for free circulation; |
|
(b) |
the seller made the adjustment to compensate for the defect in order to fulfil either of the following:
|
|
(c) |
the adjustment is made within a period of 1 year following the date of acceptance of the customs declaration. |
Article 133
Valuation of conditions and considerations
(Article 70(3)(b) of the Code)
Where the sale or price of imported goods is subject to a condition or consideration the value of which can be determined with respect to the goods being valued, such value shall be regarded as part of the price actually paid or payable, unless those conditions or considerations relate to either of the following:
|
(a) |
an activity to which Article 129(2) of this Regulation applies; |
|
(b) |
an element of the customs value under Article 71 of the Code. |
Article 134
Transactions between related persons
(Article 70(3)(d) of the Code)
1. Where the buyer and the seller are related, and in order to determine whether such relationship did not influence the price, the circumstances surrounding the sale shall be examined as may be necessary, and the declarant shall be given an opportunity to supply further detailed information as may be necessary about those circumstances.
2. However, the goods shall be valued in accordance with Article 70(1) of the Code where the declarant demonstrates that the declared transaction value closely approximates to one of the following test values, determined at or about the same time:
|
(a) |
the transaction value in sales, between buyers and sellers who are not related in any particular case, of identical or similar goods for export to the customs territory of the Union; |
|
(b) |
the customs value of identical or similar goods, determined in accordance with Article 74(2)(c) of the Code; |
|
(c) |
the customs value of identical or similar goods, determined in accordance with Article 74(2)(d) of the Code. |
3. When establishing the value of identical or similar goods referred to in paragraph 2, account shall be taken of the following elements:
|
(a) |
demonstrated differences in commercial levels; |
|
(b) |
quantity levels; |
|
(c) |
the elements listed in Article 71(1) of the Code; |
|
(d) |
costs incurred by the seller in sales in which he and the buyer are not related, where such costs are not incurred by the seller in sales between related persons. |
4. The test values listed in paragraph 2 are to be used at the request of the declarant. They shall not substitute for the declared transaction value.
Article 135
Goods and services used for the production of the imported goods
(Article 71(1)(b) of the Code)
1. Where a buyer supplies any of the goods or services listed in Article 71(1)(b) of the Code to the seller, the value of those goods and services shall be deemed to be equal to their purchasing price. The purchasing price shall include all the payments which the buyer of the goods or services listed in Article 71(1)(b) is required to make to acquire the goods or services.
Where those goods or services were produced by the buyer or a person related to him, their value shall be the cost of producing them.
2. Where the value of the goods and services listed in Article 71(1)(b) of the Code cannot be determined in accordance with paragraph 1, it shall be determined on the basis of other objective and quantifiable data.
3. Where the goods listed in Article 71(1)(b) of the Code have been used by the buyer before they were supplied, their value shall be adjusted to take account of any depreciation.
4. The value of the services referred to in Article 71(1)(b) of the Code, shall include the costs of unsuccessful development activities insofar as those were incurred in respect of projects or orders relating to the imported goods.
5. For the purposes of Article 71(1)(b)(iv) of the Code, the costs of research and preliminary design sketches shall not be included in the customs value.
6. The value of the goods and services supplied, as established in accordance with paragraphs 1 to 5 shall be apportioned pro rata over the imported goods.
Article 136
Royalties and licence fees
(Article 71(1)(c) of the Code)
1. Royalties and licence fees are related to the imported goods where in particular, the rights transferred under the licence or royalties agreement are embodied in the goods. The method of calculation of the amount of the royalty or licence fee is not the decisive factor.
2. Where the method of calculation of the amount of royalties or licence fees derives from the price of the imported goods, it shall in the absence of evidence to the contrary be assumed that the payment of those royalties or licence fees is related to the goods to be valued.
3. If royalties or licence fees relate partly to the goods being valued and partly to other ingredients or component parts added to the goods after their importation, or to post-importation activities or services, an appropriate adjustment shall be made.
4. Royalties and licence fees are considered to be paid as a condition of sale for the imported goods when any of the following conditions is met:
|
(a) |
the seller or a person related to the seller requires the buyer to make this payment; |
|
(b) |
the payment by the buyer is made to satisfy an obligation of the seller, in accordance with contractual obligations; |
|
(c) |
the goods cannot be sold to, or purchased by, the buyer without payment of the royalties or license fees to a licensor. |
5. The country in which the recipient of the royalties or licence fees payment is established is not a material consideration.
Article 137
Place where goods are brought into the customs territory of the Union
(Article 71(1)(e) of the Code)
1. For the purposes of Article 71(1)(e) of the Code, the place where goods are brought into the customs territory of the Union shall be:
|
(a) |
for goods carried by sea, the port where the goods arrive first in the customs territory of the Union; |
|
(b) |
for goods carried by sea into one of the French overseas departments which are part of the customs territory of the Union, and carried directly to another part of the customs territory of the Union, or vice versa, the port where the goods arrive first in the customs territory of the Union, provided that they were unloaded or transhipped there; |
|
(c) |
for goods carried by sea and then, without transhipment, by inland waterway, the first port where unloading can take place; |
|
(d) |
for goods carried by rail, inland waterway, or road, the place where the customs office of entry is situated; |
|
(e) |
for goods carried by other modes of transport, the place where the frontier of the customs territory of the Union is crossed. |
2. For the purposes of Article 71(1)(e) of the Code, where the goods are brought into the customs territory of the Union and then carried to a destination in another part of that territory through territories outside of the customs territory of the Union, the place where the goods are brought into the customs territory of the Union shall be the place where goods were first brought into that customs territory, provided that the goods are carried directly through those territories by a usual route to the place of destination.
3. Paragraph 2 shall also apply where the goods have been unloaded, transhipped or temporarily immobilised in territories outside of the customs territory of the Union for reasons relating solely to their transport.
4. Where the conditions laid down in paragraphs 1(b), 2 and 3 are not fulfilled, the place where goods are brought into the customs territory of the Union shall be the following:
|
(a) |
for goods carried by sea, the port of unloading; |
|
(b) |
for goods carried by other means of transport the place specified in points (c), (d) or (e) of paragraph 1 situated in that part of the customs territory of the Union to which the goods are consigned. |
Article 138
Transport costs
(Article 71(1)(e) of the Code)
1. Where goods are carried by the same means of transport to a point beyond the place where they are brought into the customs territory of the Union, transport costs shall be assessed in proportion to the distance to the place where the goods are brought into the customs territory of the Union in accordance with Article 137 of this Regulation, unless evidence is produced to the customs authorities to show the costs that would have been incurred under a standard schedule of freight rates for the carriage of the goods to the place where goods are brought into the customs territory of the Union.
2. Air transport costs, including air express delivery costs, to be included in the customs value of goods shall be determined in accordance with Annex 23-01.
3. Where transport is free of charge or provided by the buyer, the transport costs to be included in the customs value of the goods shall be calculated in accordance with the schedule of freight rates normally applied for the same modes of transport.
Article 139
Charges levied on postal consignments
(Article 70(1) of the Code)
Postal charges levied up to the place of destination in respect of goods sent by post shall be included in the customs value of these goods, with the exception of any supplementary postal charge levied in the customs territory of the Union.
Article 140
Non-acceptance of declared transaction values
(Article 70(1) of the Code)
1. Where the customs authorities have reasonable doubts that the declared transaction value represents the total amount paid or payable as referred to in Article 70(1) of the Code, they may ask the declarant to supply additional information.
2. If their doubts are not dispelled, the customs authorities may decide that the value of the goods cannot be determined in accordance with Article 70(1) of the Code.
Article 141
Customs value of identical or similar goods
(Article 74(2)(a) and (b) of the Code)
1. When determining the customs value of imported goods in accordance with Article 74(2)(a) or (b) of of the Code, the transaction value of identical or similar goods in a sale at the same commercial level and in substantially the same quantities as the goods being valued shall be used.
Where no such sale is found, the customs value shall be determined having regard to the transaction value of identical or similar goods sold at a different commercial level or in different quantities. This transaction value should be adjusted to take account of differences attributable to commercial level and/or quantity.
2. An adjustment shall be made to take account of significant differences in costs and charges between the imported goods and the identical or similar goods in question due to differences in distances and modes of transport.
3. Where more than one transaction value of identical or similar goods is found, the lowest of those values shall be used to determine the customs value of the imported goods.
4. ‘Identical goods’ and ‘similar goods’, as the case may be, do not include goods which incorporate or reflect engineering, development, artwork, design work, plans or sketches for which no adjustment has been made under Article 71(1)(b)(iv) of the Code because such work was undertaken in the Union.
5. A transaction value for goods produced by a different person is to be taken into account only when no transaction value can be found for identical or similar goods produced by the person who produced the goods being valued.
Article 142
Deductive method
(Article 74(2)(c) of the Code)
1. The unit price used to determine the customs value under Article 74(2)(c) of the Code shall be the price at which the imported goods or imported identical or similar goods are sold in the Union, in the condition as imported, at or about the time of importation of the goods being valued.
2. In the absence of a unit price as referred to in paragraph 1, the unit price used shall be the price at which the imported goods or imported identical or similar goods are sold in the conditions as imported in the customs territory of the Union at the earliest time after the importation of the goods to be valued and in any case within 90 days of that importation.
3. In the absence of a unit price as referred either to paragraphs 1 and 2, at the request of the declarant the unit price at which the imported goods are sold in the customs territory of the Union after further working or processing shall be used, due allowance being made for the value added by such working or processing.
4. The following sales shall not be taken into account for the purposes of determining the customs value under Article 74(2)(c) of the Code:
|
(a) |
sales of goods at a commercial level other than the first after importation; |
|
(b) |
sales to related persons; |
|
(c) |
sales to persons who directly or indirectly supply, free of charge or at reduced cost, the goods or services listed in Article 71(1)(b) of the Code for use in connection with the production and sale for export of the imported goods; |
|
(d) |
sales in quantities which are not sufficient to allow the unit price to be determined. |
5. When determining the customs value, the following shall be deducted from the unit price determined in accordance with paragraphs 1 to 4:
|
(a) |
either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in the customs territory of the Union of imported goods of the same class or kind which are goods that fall within a group or range of goods produced by a particular industrial sector; |
|
(b) |
usual costs of transport and insurance and associated costs incurred within the customs territory of the Union; |
|
(c) |
import duties and other charges payable in the customs territory of the Union by reason of the import or sale of the goods. |
6. The customs value of certain perishable goods as referred to in Annex 23-02 imported on consignment may be directly determined in accordance with Article 74(2)(c) of the Code. For this purpose the unit prices shall be notified to the Commission by the Member States and disseminated by the Commission via TARIC in accordance with Article 6 of Council Regulation (EEC) No 2658/87 (16).
Such unit prices may be used to determine the customs value of the imported goods for periods of 14 days. Each period shall start on a Friday.
The unit prices shall be calculated and notified as follows:
|
(a) |
after the deductions provided for in paragraph 5 unit price per 100 kg net for each category of goods shall be notified by the Member States to the Commission. Member States may fix standard amounts for the costs referred to point (b) of paragraph 5, which shall be made known to the Commission; |
|
(b) |
the reference period for determining unit prices shall be the preceding period of 14 days which ends on the Thursday preceding the week during which new unit prices are to be established; |
|
(c) |
Member States shall notify the unit prices in euro to the Commission not later than 12.00 on the Monday of the week in which they are to be disseminated by the Commission. Where that day is not a working day, notification shall be made on the working day immediately preceding that day. Unit prices shall only apply if this notification is disseminated by the Commission. |
Article 143
Computed Value method
(Article 74(2)(d) of the Code)
1. In applying Article 74(2)(d) of the Code, the customs authorities may not require or compel any person not established in the customs territory of the Union to produce for examination, or to allow access to, any account or other record for the purposes of determining the customs value.
2. The cost or value of materials and fabrication referred to in Article 74(2)(d)(i) of the Code shall include the cost of elements specified in Article 71(1)(a) (ii) and (iii) of the Code. It shall also include the apportioned cost of any product or service specified in Article 71(1)(b) of the Code which has been supplied directly or indirectly by the buyer for use in connection with the production of the goods being valued. The value of elements specified in Article 71(1)(b)(iv) of the Code which are undertaken in the Union shall be included only to the extent that those elements are charged to the producer.
3. The cost of production includes all expenditure incurred in creating, adding to or substantially enhancing economic goods. It also includes the costs specified in Article 71(1)(b)(ii) and (iii) of the Code.
4. The general expenses referred to in Article 74(2)(d)(ii) of the Code, cover the direct and indirect costs of producing and selling the goods for export which are not included under Article 74(2)(d)(i) of the Code.
Article 144
Fall-back method
(Article 74(3) of the Code)
1. When determining the customs value under Article 74(3) of the Code, reasonable flexibility may be used in the application of the methods provided for in Articles 70 and 74(2) of the Code. The value so determined shall, to the greatest extent possible, be based on previously determined customs values.
2. Where no customs value can be determined under paragraph 1, other appropriate methods shall be used. In this case the customs value shall not be determined on the basis of any of the following:
|
(a) |
the selling price within the customs territory of the Union of goods produced in the customs territory of the Union; |
|
(b) |
a system whereby the higher of two alternative values is used for customs valuation; |
|
(c) |
the price of goods on the domestic market of the country of exportation; |
|
(d) |
the cost of production, other than computed values which have been determined for identical or similar goods under Article 74(2)(d) of the Code; |
|
(e) |
prices for export to a third country; |
|
(f) |
minimum customs values; |
|
(g) |
arbitrary or fictitious values. |
Article 145
Supporting documents regarding customs value
(Article 163(1) of the Code)
The invoice which relates to the declared transaction value is required as a supporting document.
Article 146
Currency conversion for customs valuation purposes
(Article 53(1)(a) of the Code)
1. In accordance with Article 53(1)(a) of the Code, the following rates of exchange shall be used for currency conversion for customs valuation purposes:
|
(a) |
the rate of exchange published by the European Central Bank, for the Member States whose currency is the euro; |
|
(b) |
the rate of exchange published by the competent national authority or, where the national authority has designated a private bank for the purposes of publishing the rate of exchange, the rate published by that private bank, for the Member States whose currency is not the euro. |
2. The rate of exchange to be used in accordance with paragraph 1 shall be the rate of exchange published on the second last Wednesday of each month.
Where no rate of exchange has been published on that day, the most recently published rate shall apply.
3. The rate of exchange shall apply for a month, beginning on the first day of the following month.
4. Where a rate of exchange has not been published as referred to in paragraphs 1 and 2, the rate to be used for the application of Article 53(1)(a) of the Code shall be determined by the Member State concerned. This rate must reflect the value of the currency of the Member State concerned as closely as possible.
TITLE III
CUSTOMS DEBT AND GUARANTEES
CHAPTER 1
Guarantee for a potential or existing customs debt
Article 147
Electronic systems relating to guarantees
(Article 16 of the Code)
For the exchange and storage of information pertaining to guarantees which may be used in more than one Member State, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used.
The first paragraph of this Article shall be applicable from the date of deployment of the UCC GUM system referred to in the Annex to Implementing Decision 2014/255/EU.
Article 148
Individual guarantee for a potential customs debt
(Article 90(1) subparagraph 2 of the Code)
1. Where it is compulsory for a guarantee to be provided, a guarantee covering a single operation (individual guarantee) for a potential customs debt shall cover the amount of import or export duty corresponding to the customs debt which may be incurred, calculated on the basis of the highest rates of duty applicable to goods of the same type.
2. Where the other charges due in connection with the import or export of goods are to be covered by the individual guarantee, their calculation shall be based on the highest rates applicable to goods of the same type in the Member State where the goods concerned are placed under the customs procedure or are in temporary storage.
Article 149
Optional guarantee
(Article 91 of the Code)
Where the customs authorities decide to require a guarantee which is optional, Articles 150 to 158 of this Regulation shall apply.
Article 150
Guarantee in the form of cash deposit
(Article 92(1)(a) of the Code)
Where a guarantee is required for special procedures or temporary storage and is provided as an individual guarantee in the form of a cash deposit, that guarantee shall be provided to the customs authorities of the Member State where the goods are placed under the procedure or are in temporary storage.
Where a special procedure other than the end-use procedure has been discharged or the supervision of end-use goods or the temporary storage has ended correctly, the guarantee shall be repaid by the customs authority of the Member State where it was provided.
Article 151
Guarantee in the form of an undertaking by a guarantor
(Articles 92(1)(b) and 94 of the Code)
1. The undertaking given by a guarantor shall be approved by the customs office where the guarantee is provided (customs office of guarantee) which shall notify the approval to the person required to provide the guarantee.
2. The customs office of guarantee may revoke the approval of the undertaking by a guarantor at any time. The customs office of guarantee shall notify the revocation to the guarantor and the person required to provide the guarantee.
3. A guarantor may cancel his undertaking at any time. The guarantor shall notify the cancellation to the customs office of guarantee.
4. The cancellation of the undertaking of the guarantor shall not affect goods which, at the moment where the cancellation takes effect, have already been placed and still are under a customs procedure or in temporary storage by virtue of the cancelled undertaking.
5. An individual guarantee provided in the form of an undertaking shall be given using the form set out in Annex 32-01.
6. A comprehensive guarantee provided in the form of an undertaking shall be given using the form set out in Annex 32-03.
7. Notwithstanding paragraphs 5 and 6 and Article 160, each Member State may, in accordance with national law, allow an undertaking given by a guarantor to take a form different from the ones set out in Annexes 32-01, 32-02 and 32-03 provided it has the same legal effect.
Article 152
Individual guarantee provided in the form of an undertaking by a guarantor
(Articles 89 and 92(1)(b) of the Code)
1. Where an individual guarantee is provided in the form of an undertaking by a guarantor, the proof of that undertaking shall be kept by the customs office of guarantee for the period of validity of the guarantee.
2. Where an individual guarantee is provided in the form of an undertaking by a guarantor, the holder of the procedure shall not modify the access code associated with the guarantee reference number.
Article 153
Mutual assistance between customs authorities
(Article 92(1)(c) of the Code)
Where a customs debt is incurred in a Member State other than the Member State which has accepted a guarantee in one of the forms referred to in Article 83(1) of Delegated Regulation (EU) 2015/2446, which may be used in more than one Member State, the Member State which has accepted the guarantee shall transfer to the Member State where the customs debt is incurred, on a request made by the latter after the expiry of the time-limit for payment, the amount of import or export duty within the limits of the accepted guarantee and of the unpaid duty.
That transfer shall be made within 1 month of reception of the request.
Article 154
Guarantee reference number and access code
(Article 89(2) of the Code)
1. Where an individual guarantee may be used in more than one Member State, the customs office of guarantee shall communicate to the person who has provided the guarantee or, in case of a guarantee in the form of vouchers, to the guarantor the following information:
|
(a) |
a guarantee reference number; |
|
(b) |
an access code associated with the guarantee reference number. |
2. Where a comprehensive guarantee may be used in more than one Member State, the customs office of guarantee shall communicate to the person who has provided the guarantee the following information:
|
(a) |
a guarantee reference number for each part of the reference amount to be monitored in accordance with Article 157 of this Regulation; |
|
(b) |
an access code associated with the guarantee reference number. |
Upon request of the person who has provided the guarantee, the customs office of guarantee shall assign one or more additional access codes to this guarantee to be used by that person or his representatives.
3. A customs authority shall verify the existence and the validity of the guarantee each time a person communicates to it a guarantee reference number.
Article 155
Reference amount
(Article 90 of the Code)
1. Unless otherwise provided for in Article 158 of this Regulation, the amount of the comprehensive guarantee shall be equal to a reference amount established by the customs office of guarantee in accordance with Article 90 of the Code.
2. Where a comprehensive guarantee is to be provided for import or export duty and other charges the amount of which can be established with certainty at the time when the guarantee is required, the part of the reference amount covering those duties and charges shall correspond to the amount of the import or export duty and of the other charges payable.
3. Where a comprehensive guarantee is to be provided for import or export duty and other charges, the amount of which cannot be established with certainty at the time when the guarantee is required or which vary in amount over time, the part of the reference amount covering those duties and charges shall be fixed as follows:
|
(a) |
for the part that is to cover import or export duty and other charges which have been incurred, the reference amount shall correspond to the amount of the import or export duty and of the other charges payable; |
|
(b) |
for the part that is to cover import or export duty and other charges which may be incurred, the reference amount shall correspond to the amount of the import or export duty and of the other charges which may become payable in connection with each customs declaration or temporary storage declaration in respect of which the guarantee is provided, in the period between the placing of the goods under the relevant customs procedure or in temporary storage and the moment when that procedure is discharged or the supervision of end-use goods or temporary storage is ended. |
For the purposes of point (b), account shall be taken of the highest rates of import or export duty applicable to goods of the same type and of the highest rates of other charges due in connection with the import or export of goods of the same type in the Member State of the customs office of guarantee.
Where the information necessary to determine the part of the reference amount pursuant to the first subparagraph is not available to the customs office of guarantee, that amount shall be fixed at EUR 10 000 for each declaration.
4. The customs office of guarantee shall establish the reference amount in cooperation with the person required to provide the guarantee. When fixing the part of the reference amount in accordance with paragraph 3, the custom office of guarantee shall establish that amount on the basis of the information on goods placed under the relevant customs procedures or in temporary storage in the preceding 12 months and on an estimate of the volume of intended operations as shown, inter alia, by the commercial documentation and accounts of the person required to provide the guarantee.
5. The customs office of guarantee shall review the reference amount on its own initiative or following a request from the person required to provide the guarantee, and shall adjust it to comply with the provisions of this Article and Article 90 of the Code.
Article 156
Monitoring of the reference amount by the person required to provide a guarantee
(Article 89 of the Code)
The person required to provide a guarantee shall ensure that the amount of import or export duty, and of other charges due in connection with the import or export of goods where they are to be covered by the guarantee, which is payable or may become payable does not exceed the reference amount.
That person shall inform the customs office of guarantee when the reference amount is no longer at a level sufficient to cover his operations.
Article 157
Monitoring of the reference amount by the customs authorities
(Article 89(6) of the Code)
1. The monitoring of the part of the reference amount that covers the amount of import or export duty, and of other charges due in connection with the import or export of goods, which will become payable with respect to goods placed under release for free circulation shall be ensured for each customs declaration at the time of placing of goods under the procedure. Where customs declarations for release for free circulation are lodged in accordance with an authorisation referred to in Articles 166(2) or 182 of the Code, the monitoring of the relevant part of the reference amount shall be ensured on the basis of the supplementary declarations or, where applicable, on the basis of the particulars entered in the records.
2. The monitoring of the part of the reference amount that covers the amount of import or export duty, and other charges due in connection with the import or export of goods, which may become payable with respect to goods placed under the Union transit procedure shall be ensured, by means of the electronic system referred to in Article 273(1) of this Regulation, for each customs declaration at the time of placing of goods under the procedure. That monitoring shall not apply to goods placed under the Union transit procedure using the simplification referred to in Article 233(4)(e) of the Code where the customs declaration is not processed by the electronic system referred to in Article 273(1) of this Regulation.
3. The monitoring of the part of the reference amount that covers the amount of import or export duty, and other charges due in connection with the import or export of goods where they are to be covered by the guarantee, which will be incurred or may be incurred in cases other than those referred to in paragraphs 1 and 2 shall be ensured by regular and appropriate audit.
Article 158
Level of the comprehensive guarantee
(Article 95(2) and (3) of the Code)
1. For the purposes of Article 95(2) of the Code, the amount of the comprehensive guarantee shall be reduced to:
|
(a) |
50% of the part of the reference amount determined in accordance with Article 155(3) of this Regulation where the conditions of Article 84(1) of Delegated Regulation (EU) 2015/2446 are fulfilled; |
|
(b) |
30% of the part of the reference amount determined in accordance with Article 155(3) of this Regulation where the conditions of Article 84(2) of Delegated Regulation (EU) 2015/2446 are fulfilled; or |
|
(c) |
0% of the part of the reference amount determined in accordance with Article 155(3) of this Regulation where the conditions of Article 84(3) of Delegated Regulation (EU) 2015/2446 are fulfilled. |
2. For the purposes of Article 95(3) of the Code, the amount of the comprehensive guarantee shall be reduced to 30% of the part of the reference amount determined in accordance with Article 155(2) of this Regulation.
Article 159
Calculation for the purpose of common transit
(Article 89(2) of the Code)
For the purpose of the calculation referred to in Article 148 and in the second subparagraph of Article 155(3)(b) of this Regulation, Union goods carried in accordance with the Convention on a common transit procedure (17) shall be treated as non-Union goods.
Article 160
Individual guarantee in the form of vouchers
(Article 92(1)(b) of the Code)
1. In the context of Union transit procedure, an individual guarantee in the form of an undertaking by a guarantor may also be provided by the guarantor by issuing vouchers to persons who intend to be the holders of the procedure.
The proof of that undertaking shall be made out using the form set out in Annex 32-02 and the vouchers shall be made out using with the form set out in Annex 32-06.
Each voucher shall cover an amount of EUR 10 000 for which the guarantor shall be liable.
The period of validity of a voucher shall be 1 year from the date of issue.
2. The guarantor shall provide the customs office of guarantee with any required details about the individual guarantee vouchers that he has issued.
3. For each voucher, the guarantor shall communicate to the person who intends to be the holder of the procedure the following information:
|
(a) |
a guarantee reference number; |
|
(b) |
an access code associated with the guarantee reference number. |
The person who intends to be the holder of the procedure shall not modify the access code.
4. The person who intends to be the holder of the procedure shall submit at the customs office of departure a number of vouchers corresponding to the multiple of EUR 10 000 required to cover the sum of the amounts referred to in Article 148 of this Regulation.
Article 161
Revocation and cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers
(Articles 92(1)(b) and 94 of the Code)
The customs authority responsible for the relevant customs office of guarantee shall introduce into the electronic system referred to in Article 273(1) of this Regulation information of any revocation or cancellation of an undertaking provided in case of an individual guarantee in the form of vouchers and the date when it becomes effective.
Article 162
Comprehensive guarantee
(Articles 89(5) and 95 of the Code)
1. In the context of Union transit procedure, the comprehensive guarantee may only be provided in the form of an undertaking by a guarantor.
2. The proof of that undertaking shall be kept by the customs office of guarantee for the period of validity of the guarantee.
3. The holder of the procedure shall not modify the access code associated with the guarantee reference number.
Article 163
Liability of guaranteeing associations for TIR operations
(Article 226(3)(b) of the Code)
For the purposes of Article 8(4) of the TIR Convention, including any subsequent amendments thereof, (TIR Convention) where a TIR operation is carried out on the customs territory of the Union, any guaranteeing association established in the customs territory of the Union may become liable for the payment of the secured amount relating to the goods concerned in the TIR operation up to a limit, per TIR carnet, of EUR 60 000 or the national currency equivalent thereof.
Article 164
Notification of non-discharge of a procedure to guaranteeing associations
(Article 226(3)(b) and (c) of the Code)
A valid notification of non-discharge of a procedure in accordance with the TIR Convention or with the ATA Convention or with the Istanbul Convention, made by the customs authorities of one Member State to a guaranteeing association, shall constitute a notification to any other guaranteeing association of another Member State identified as liable for payment of an amount of import or export duty or other charges.
CHAPTER 2
Recovery, payment, repayment and remission of the amount of import or export duty
Article 165
Mutual assistance between customs authorities
(Articles 101(1) and 102(1) of the Code)
1. Where a customs debt is incurred, the customs authorities competent for the recovery of the amount of import or export duty corresponding to the customs debt shall inform the other customs authorities involved of the following:
|
(a) |
the fact that a customs debt was incurred; |
|
(b) |
the action taken against the debtor to recover the sums concerned. |
2. The Member States shall assist each other in the recovery of the amount of import or export duty corresponding to the customs debt.
3. Without prejudice to Article 87(4) of the Code, where the customs authority of the Member State in which the goods were placed under a special procedure other than transit, or were in temporary storage, obtains, before the expiry of the time-limit referred to in Article 80 of Delegated Regulation (EU) 2015/2446, evidence that the events from which the customs debt arises or is deemed to arise have occurred in another Member State, that customs authority shall immediately and in any event within that time-limit send all the information available to the customs authority responsible for that place. The latter customs authority shall acknowledge receipt of the communication and indicate whether it is responsible for the recovery. If no response is received within 90 days, the sending customs authority shall immediately proceed with the recovery.
4. Without prejudice to Article 87(4) of the Code, where the customs authority of the Member State in which it has been found that the customs debt has been incurred with respect to goods which were neither placed under a customs procedure nor under temporary storage, obtains, before the notification of the customs debt, evidence that the events from which the customs debt arises or is deemed to arise have occurred in another Member State, that customs authority shall immediately and in any event before that notification, send all the information available to the customs authority responsible for that place. The latter customs authority shall acknowledge receipt of the communication and indicate whether it is responsible for the recovery. If no response is received within 90 days, the sending customs authority shall immediately proceed with the recovery.
Article 166
Customs office of coordination relating to ATA carnets or CPD carnets
(Article 226(3)(c) of the Code)
1. The customs authorities shall designate a customs office of coordination responsible for any action concerning customs debts which are incurred through non-compliance with obligations or conditions relating to ATA carnets or CPD carnets under Article 79 of the Code.
2. Each Member State shall communicate to the Commission the customs office of coordination together with its reference number. The Commission shall make this information available on its website.
Article 167
Recovery of other charges under the Union transit procedure and transit in accordance with the TIR Convention
(Article 226(3)(a) and (b) of the Code)
1. Where the customs authorities who notified the customs debt and the obligation to pay other charges due in connection with the import or export of goods placed under the Union transit procedure or under the transit procedure in accordance with the TIR Convention obtain evidence regarding the place where the events giving rise to the customs debt and the obligation to pay other charges occurred, those customs authorities shall suspend the recovery procedure and immediately send all the necessary documents, including an authenticated copy of the evidence, to the authorities responsible for that place. The sending authorities shall simultaneously request confirmation of the responsibility of the receiving authorities for recovery of the other charges.
2. The receiving authorities shall acknowledge receipt of the communication and shall indicate whether they are competent for recovery of the other charges. If no response is received within 28 days, the sending authorities shall immediately resume the recovery proceedings they initiated.
3. Any pending proceedings for recovery of other charges initiated by the sending authorities shall be suspended as soon as the receiving authorities have acknowledged receipt of communication and indicated that they are competent of recovering the other charges.
As soon as the receiving authorities provide proof that they have recovered the sums in question, the sending authorities shall repay any other charges already recovered or cancel the recovery proceedings.
Article 168
Notification of recovery of duties and other charges under the Union transit procedure and transit in accordance with the TIR Convention
(Article 226(3)(a) and (b) of the Code)
Where a customs debt is incurred with respect to goods placed under the Union transit procedure or under the transit procedure in accordance with the TIR Convention, the customs authorities competent for recovery shall inform the customs office of departure of the recovery of duties and other charges.
Articles 169
Recovery of other charges for goods placed under transit in accordance with the ATA Convention or the Istanbul Convention
(Article 226(3)(c) of the Code)
1. Where the customs authorities who notified the customs debt and the obligation to pay other charges for goods placed under transit in accordance with the ATA Convention/ or the Istanbul Convention obtain evidence regarding the place where the events giving rise to the customs debt and the obligation to pay other charges occurred, those customs authorities shall immediately send all the necessary documents, including an authenticated copy of the evidence, to the authorities competent for that place. The sending authorities shall simultaneously request confirmation of the responsibility of the receiving authorities for recovery of the other charges.
2. The receiving authorities shall acknowledge receipt of the communication and shall indicate whether they are competent for recovery of the other charges. For those purposes, the receiving authorities shall use the model of discharge set out in Annex 33-05 indicating that claim proceedings have been initiated with respect to the guaranteeing association in the receiving Member State. If no response is received within 90 days, the sending authorities shall immediately resume the recovery proceedings they initiated.
3. Where the receiving authorities are competent, they shall initiate new proceedings for recovery of other charges, where appropriate after the period referred to in paragraph 2, and they shall inform the sending authorities immediately.
The receiving authorities shall where necessary collect from the guaranteeing association with which they are connected the amount of duties and other charges due at the rates applicable in the Member State where those authorities are located.
4. As soon as the receiving authorities indicate that they are competent for recovery of other charges, the sending authorities shall refund to the guaranteeing association with which they are connected any sums which that association may have deposited or provisionally paid.
5. The proceedings shall be transferred within a period of 1 year from the date of expiry of the validity of the carnet unless that payment has become definitive pursuant to Article 7(2) or (3) of the ATA Convention or Article 9(1)(b) and (c) of Annex A to the Istanbul Convention.
Article 170
Recovery of other charges for goods placed under temporary admission in accordance with the ATA Convention or the Istanbul Convention
(Article 226(3)(c) of the Code)
In case of recovery of other charges for goods placed under temporary admission in accordance with the ATA Convention or the Istanbul Convention, Article 169 shall apply mutatis mutandis.
Article 171
Claim for payment from a guaranteeing association under the procedure of the ATA Convention and the Istanbul Convention
(Article 98 of the Code)
1. Where the customs authorities establish that the customs debt has been incurred for goods covered by an ATA carnet, they shall make a claim against the guaranteeing association without delay. The coordinating customs office making the claim referred to in Article 86 of Delegated Regulation (EU) 2015/2446 shall at the same time send to the coordinating customs office in the jurisdiction of which the customs office of placement under temporary admission is situated, an information memo on the claim for payment sent to the guaranteeing association. It shall use the form set out in Annex 33-03.
2. The information memo shall be accompanied by a copy of the non-discharged voucher, if the coordinating customs office has it in its possession. The information memo may be used whenever this is deemed necessary.
3. The taxation form as referred to in Article 86 of Delegated Regulation (EU) 2015/2446 may be sent later than the claim to the guaranteeing association is made, though not more than 3 months from the claim and in any event not more than 6 months from the date on which the customs authorities initiate the recovery proceedings. The taxation form is set out in Annex 33-04.
Article 172
Application for repayment or remission
(Article 22(1) of the Code)
Applications for repayment or remission shall be submitted by the person who has paid or is liable to pay the amount of import or export duty, or by any person who has succeeded him in his rights and obligations.
Article 173
Presentation of goods as a condition for repayment or remission
(Article 116(1) of the Code)
Repayment or remission shall be subject to the presentation of the goods. Where the goods cannot be presented to the customs authorities, the customs authority competent to take the decision shall grant repayment or remission only where it has evidence showing that the goods in question are the goods in respect of which repayment or remission has been requested.
Article 174
Restriction on the transfer of goods
(Article 116(1) of the Code)
Without prejudice to Article 176(4) of this Regulation and until a decision has been taken on an application for repayment or remission, the goods in respect of which repayment or remission has been requested shall not be transferred to a location other than that specified in the application unless the applicant notifies in advance the customs authority referred to in Article 92(1) of Delegated Regulation (EU) 2015/2446, which shall inform the customs authority competent to take the decision.
Article 175
Mutual assistance between the customs authorities
(Articles 22 and 116(1) of the Code)
1. Where for the purposes of repayment or remission supplementary information must be obtained from the customs authority of a Member State other than that in which the customs debt has been notified or where the goods must be examined by that authority in order to ensure that the conditions for repayment or remission are fulfilled, the customs authority competent to take the decision shall request the assistance of the customs authority of the Member State where the goods are located, specifying the nature of the information to be obtained or the checks to be carried out.
The request for information shall be accompanied by the particulars of the application and all documents necessary to enable the customs authority of the Member State where the goods are located to obtain the information or carry out the checks requested.
2. Where the customs authority competent to take the decision sends the request referred to in paragraph 1 by means other than electronic data-processing techniques in accordance with Article 93 of Delegated Regulation (EU) 2015/2446, it shall send to the customs authority of the Member State where the goods are located two copies of the request made out in writing using the form set out in Annex 33-06.
3. The customs authority of the Member State where the goods are located shall comply promptly with the request referred to in paragraph 1.
The customs authority of the Member State where the goods are located shall obtain the information or carry out the checks requested by the customs authority competent to take the decision, within 30 days of the date of receipt of the request. It shall enter the results obtained in the relevant part of the original of the request referred to in paragraph 1 and shall return that document to the customs authority competent to take the decision together with all the documents referred to in the second subparagraph of paragraph 1.
Where the customs authority of the Member State where the goods are located is unable to obtain the information or carry out the checks requested within the period laid down in the second subparagraph, it shall return the request, duly annotated, within 30 days of the date of receipt of the request.
Article 176
Completion of customs formalities
(Article 116(1) of the Code)
1. Where repayment or remission is subject to the completion of customs formalities, the holder of the decision for repayment or remission shall inform the monitoring customs office that he has completed those formalities. Where the decision specifies that the goods may be exported or placed under a special procedure, and the debtor avails himself of that opportunity, the monitoring customs office shall be the customs office where the goods are placed under that procedure.
2. The monitoring customs office shall notify the customs authority competent to take the decision of the completion of the customs formalities to which the repayment or remission is subject by means of a reply referred to in Article 95 of Delegated Regulation (EU) 2015/2446 using the form set out in Annex 33-07 of this Regulation.
3. Where the customs authority competent to take the decision has decided that repayment or remission is justified, the amount of duty shall be repaid or remitted only after that customs authority has received the information referred to in paragraph 2.
4. The customs authority competent to take the decision may authorise completion of the customs formalities to which any repayment or remission may be subject, before it takes a decision. Such authorisation shall be without prejudice to that decision. In these cases, paragraphs 1 to 3 shall be applicable mutatis mutandis.
5. For the purposes of this article, monitoring customs office shall mean the customs office which ensures, where appropriate, that the formalities or requirements to which repayment or remission of the amount of import and export duty is subject, are fulfilled.
Article 177
Formalities related to the decision on repayment or remission
(Article 116(2) of the Code)
1. When taking a decision on repayment or remission of the import or export duties subject to the prior completion of certain customs formalities, the customs authority shall set a time-limit, which shall not exceed 60 days from the date of the notification of that decision, for completion of those customs formalities.
2. Failure to observe the time-limit referred to in paragraph 1 shall result in loss of entitlement to repayment or remission except where person concerned proves that he was prevented from meeting that time-limit due to unforeseeable circumstances or force majeure.
Article 178
Parts or components of a single article
(Article 116(1) of the Code)
Where repayment or remission is subject to destruction, abandonment to the State or placement under a special procedure or the export procedure of goods, but the corresponding formalities are completed only for one or more parts or components of those goods, the amount to be repaid or remitted shall be the difference between the amount of import or export duty on the goods and the amount of import or export duty which would have been applicable on the remainder of the goods if they had been placed in an unaltered state under a customs procedure involving the incurrence of a customs debt, on the date on which the goods were so placed.
Article 179
Waste and scrap
(Article 116(1) of the Code)
Where destruction of goods authorised by the customs authority competent to take the decision produces waste or scrap, such waste or scrap shall be deemed to be non-Union goods once a decision granting repayment or remission has been taken.
Article 180
Export or destruction without customs supervision
(Article 116(1) of the Code)
1. In cases covered by the second subparagraph of Article 116(1), Article 118 or in Article 120 of the Code, where export or destruction took place without customs supervision, repayment or remission on the basis of Article 120 of the Code shall be conditional on the following:
|
(a) |
the applicant submitting to the customs authority competent to take the decision evidence needed to establish whether the goods in respect of which repayment or remission is requested fulfil one of the following conditions:
|
|
(b) |
the applicant returning to the customs authority competent to take the decision any document certifying or containing information confirming the customs status of Union goods of the goods in question, under cover of which the said goods may have left the customs territory of the Union, or the presentation of whatever evidence the said authority considers necessary to satisfy itself that the document in question cannot be used subsequently in connection with goods brought into the customs territory of the Union. |
2. The evidence establishing that the goods in respect of which repayment or remission is requested have been exported from the customs territory of the Union shall consist of the following documents:
|
(a) |
the certification of exit referred to in Article 334 of this Regulation; |
|
(b) |
the original or a certified copy of the customs declaration for the procedure involving the incurrence of the customs debt; |
|
(c) |
where necessary, commercial or administrative documents containing a full description of the goods which were presented with the customs declaration for the said procedure or with the customs declaration for export from the customs territory of the Union or with the customs declaration made for the goods in the third country of destination. |
3. The evidence establishing that the goods in respect of which repayment or remission is requested have been destroyed under the supervision of authorities or persons authorised to certify officially such destruction shall consist of either of the following documents:
|
(a) |
a report or declaration of destruction drawn up by the authorities under whose supervision the goods were destroyed, or a certified copy thereof; |
|
(b) |
a certificate drawn up by the person authorised to certify destruction, accompanied by evidence of his authority. |
Those documents shall contain a full description of the destroyed goods to establish, by means of comparison with the particulars given in the customs declaration for a customs procedure involving the incurrence of the customs debt and the supporting documents, that the destroyed goods are those which had been placed under the said procedure.
4. Where the evidence referred to in paragraphs 2 and 3 is insufficient for the customs authority to take a decision on the case submitted to it, or where certain evidence is not available, such evidence may be supplemented or replaced by any other documents considered necessary by the said authority.
Article 181
Information to be provided to the Commission
(Article 121(4) of the Code)
1. Each Member State shall communicate to the Commission a list of the cases where repayment or remission has been granted on the basis of Article 119 or Article 120 of the Code and where the amount repaid or remitted to a certain debtor with respect to one or more import or export operations but as a result of a single error or special situation is more than EUR 50 000, except cases referred to in Article 116(3) of the Code.
2. The communication shall be made during the first and third quarters of each year for all cases in which it was decided to repay or remit duties during the preceding half-year.
3. Where a Member State has not taken any decision on cases referred to in paragraph 1 during the half-year in question, it shall send the Commission a communication with the entry ‘Not applicable’.
4. Each Member State shall hold at the disposal of the Commission a list of the cases where repayment or remission has been granted on the basis of Article 119 or Article 120 of the Code and where the amount repaid or remitted is equal to or less than EUR 50 000.
5. For each of the cases referred to in this Article, the following information shall be provided:
|
(a) |
the reference number of the customs declaration or of the document notifying the debt; |
|
(b) |
the date of the customs declaration or of the document notifying the debt; |
|
(c) |
the type of the decision; |
|
(d) |
the legal basis for the decision; |
|
(e) |
the amount and currency; |
|
(f) |
the case particulars (including a brief explanation as to why the customs authorities consider the conditions for remission/repayment of the relevant legal basis fulfilled). |
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Entry summary declaration
Article 182
Electronic system relating to entry summary declarations
(Article 16 of the Code)
An electronic information and communication system set up pursuant to Article 16(1) of the Code shall be used for the submission, processing, storage and exchange of information relating to entry summary declarations, and for the subsequent exchanges of information provided for in this Chapter.
By derogation from the first paragraph of this Article, until the date of the upgrading of the system referred to therein in accordance with the Annex to Implementing Decision 2014/255/EU, Member States shall use the electronic system developed for the lodging and exchange of information relating to entry summary declarations in accordance with Regulation (EEC) No 2454/93.
Article 183
Lodging of an entry summary declaration
(Article 127(5) and (6) of the Code)
1. The particulars of the entry summary declaration may be provided by the submission of more than one dataset.
2. For the purpose of lodging the entry summary declaration by the submission of more than one dataset, the customs office of first entry shall be the customs office according to the knowledge of the person concerned at the time of submitting the particulars, in particular based on the place to which the goods are consigned.
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.
Article 184
Obligations to inform relating to the provision of particulars of the entry summary declaration by persons other than the carrier
(Article 127(6) of the Code)
1. In the cases referred to in Article 112(1) of Delegated Regulation (EU) 2015/2446, the carrier and any of the persons issuing a bill of lading shall, in the partial dataset of the entry summary declaration, provide the identity of any person who has concluded a transport contract with them, issued a bill of lading in respect of the same goods and does not make the particulars required for the entry summary declaration available to them.
Where the consignee indicated in the bill of lading that has no underlying bills of lading does not make the required particulars available to the person issuing the bill of lading, that person shall provide the identity of the consignee.
2. In the cases referred to in Article 112(1) of Delegated Regulation (EU) 2015/2446, the person issuing the bill of lading shall inform of the issuance of that bill of lading the person who concluded a transport contract with him and issues the bill of lading to him.
In the case of a goods co-loading arrangement, the person issuing the bill of lading shall inform of the issuance of that bill of lading the person with whom he entered into that arrangement.
3. In the cases referred to in Article 113(1) of Delegated Regulation (EU) 2015/2446, the carrier and any of the persons issuing an air waybill shall, in the partial dataset of the entry summary declaration, provide the identity of any person who has concluded a transport contract with them, issued an air waybill in respect of the same goods and does not make the particulars required for the entry summary declaration available to them.
4. In the cases referred to in Article 113(1) of Delegated Regulation (EU) 2015/2446, the person issuing an air waybill shall inform of the issuance of that air waybill the person who concluded a transport contract with him and issues the air waybill to him.
In the case of a goods co-loading arrangement, the person issuing the airway bill shall inform of the issuance of that airway bill the person with whom he entered into that arrangement.
5. In the cases referred to in Article 113(2) of Delegated Regulation (EU) 2015/2446, the carrier shall, in the partial dataset of the entry summary declaration, provide the identity of the postal operator who does not make the particulars required for the entry summary declaration available to him.
6. Until the date of deployment of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, paragraphs 1 to 5 shall not apply.
Article 185
Registration of the entry summary declaration
(Article 127(1) of the Code)
1. The customs authorities shall register the entry summary declaration upon its receipt and shall notify the person who has lodged it of its registration immediately and shall communicate a MRN of the entry summary declaration and the date of registration to that person.
2. Where the particulars of the entry summary declaration are provided by submitting more than one dataset, the customs authorities shall register each of those submissions of particulars of the entry summary declaration upon receipt and shall immediately notify the person who has made those submissions of their registration and shall communicate a MRN of each submission and the date of registration for each submission to that person.
3. The customs authorities shall immediately notify the carrier of the registration provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182 of this Regulation in any of the following cases:
|
(a) |
where the entry summary declaration is lodged by a person referred to in the second subparagraph of Article 127(4) of the Code; |
|
(b) |
where particulars of the entry summary declaration are provided in accordance with Article 127(6) of the Code. |
4. Until the dates of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, paragraph 2 and point b) of paragraph 3 shall not apply.
Article 186
Risk analysis
(Articles 127(3) and 128 of the Code)
1. Risk analysis shall be carried out before the arrival of the goods at the customs office of first entry provided that the entry summary declaration has been lodged within the time-limits laid down in Articles 105 to 109 of Delegated Regulation (EU) 2015/2446, unless a risk is identified or an additional risk analysis needs to be carried out.
In the case of containerised cargo brought into the customs territory of the Union by sea as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446, the customs authorities shall complete the risk analysis within 24 hours of the receipt of the entry summary declaration or, in the cases referred to in Article 127(6) of the Code, of the particulars of the entry summary declaration submitted by the carrier.
In addition to the first subparagraph, in the case of goods brought into the customs territory of the Union by air, the risk analysis shall be carried out upon receipt of at least the minimum dataset of the entry summary declaration referred to in second subparagraph of Article 106(1) of Delegated Regulation (EU) 2015/2446.
2. The risk analysis shall be completed following, where necessary, the exchange of risk-related information and risk analysis results as referred to in Article 46(5) of the Code.
3. Where the completion of the risk analysis requires further information on the particulars of the entry summary declaration that analysis shall only be completed after that information is provided.
For those purposes, the customs authorities shall request that information from the person who lodged the entry summary declaration or, where applicable, the person who submitted those particulars of the entry summary declaration. Where that person is different from the carrier, the customs authorities shall inform the carrier, provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182 of this Regulation.
4. Where, in the case of goods brought into the customs territory of the Union by air, where customs authorities have reasonable grounds to suspect that the consignment could pose a serious aviation security threat, they shall notify the person who lodged the entry summary declaration or, where applicable, the person who submitted the particulars of the entry summary declaration and, where that person is different from the carrier, inform the carrier, provided that the carrier has access to the electronic system referred to in Article 182 of this Regulation, that the consignment has to be screened as High Risk Cargo and Mail, in accordance with point 6.7.3. of the Annex to Commission Decision C(2010) 774 of 13 April 2010 laying down detailed measures for the implementation of the common basic standards on aviation security containing information as referred to in Article 18(a) of Regulation (EC) No 300/2008 before being loaded on board an aircraft bound to the customs territory of the Union. Following the notification, that person shall inform the customs authorities of whether the consignment had already been screened or has been screened in accordance with the aforementioned requirements and provide all relevant information on that screening. The risk analysis shall only be completed after that information is provided.
5. Where, in the case of containerised cargo brought into the customs territory of the Union by sea as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446 or in the case of goods brought into the customs territory of the Union by air, the risk analysis provides reasonable grounds for the customs authorities to consider that the entry of the goods into the customs territory of the Union would pose such a serious threat to security and safety that immediate action is required, the customs authorities shall notify the person who lodged the entry summary declaration or, where applicable, the person who submitted the particulars of the entry summary declaration and, where that person is different from the carrier, inform the carrier, provided that the carrier has access to the electronic system referred to in Article 182 of this Regulation, that the goods are not to be loaded. That notification shall be made and that information shall be provided immediately after the detection of the relevant risk and, in the case of containerised cargo brought into the customs territory of the Union by sea as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446, within the time-limit laid down in the second subparagraph of paragraph 1.
6. Where a consignment has been identified as posing a threat of such nature that immediate action is required upon arrival, the customs office of first entry shall take that action upon arrival of the goods.
7. Where a risk is identified that does not pose such a serious threat to security and safety that would require immediate action, the customs office of first entry shall pass on the results of the risk analysis including, where necessary, information about the most appropriate place where a control action should be carried out and the entry summary declaration data to all the customs offices potentially concerned by the movement of the goods.
8. Where goods for which the obligation to lodge an entry summary declaration is waived in accordance with Article 104(1) (c) to (k), (m) and (n) of Delegated Regulation (EU) 2015/2446 and the first subparagraph of Article 104(2) of that Regulation, are brought into the customs territory of the Union, the risk analysis shall be carried out upon the presentation of the goods, where available on the basis of the temporary storage declaration or the customs declaration covering those goods.
9. Goods presented to customs may be released for a customs procedure or re-exported as soon as the risk analysis has been carried out and the results of the risk analysis and, where required, the measures taken, allow such a release.
10. Risk analysis shall also be carried out if the particulars of the entry summary declaration are amended in accordance with Article 129 of the Code. In that case the risk analysis shall be completed immediately upon receipt of the particulars unless a risk is identified or an additional risk analysis needs to be carried out.
Article 187
Risk Analysis
(Article 126 of the Code)
1. Until the date of deployment of upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU, Article 186(1) to (8) shall not apply.
2. Risk analysis shall be carried out before the arrival of the goods at the customs office of first entry provided that the entry summary declaration has been lodged within the time-limits laid down in Articles 105 to 109 of Delegated Regulation (EU) 2015/2446 unless a risk is identified.
3. In case of containerised cargo brought into the customs territory of the Union by sea as referred to in Article 105(a) of Delegated Regulation (EU) 2015/2446, the customs authorities shall complete the risk analysis within 24 hours of the receipt of the entry summary declaration. Where that analysis provides reasonable grounds for the customs authorities to consider that the entry of the goods into the customs territory of the Union would pose such a serious threat to security and safety that immediate action is required, the customs authorities shall notify the person who lodged the entry summary declaration, and, where that person is different from the carrier, inform the carrier provided that the carrier has access to the electronic system referred to in Article 182 of this Regulation, that the goods are not to be loaded. That notification shall be made and that information shall be provided immediately after the detection of the relevant risk and within 24 hours of receipt of the entry summary declaration.
4. Where a vessel or aircraft is to call at more than one port or airport in the customs territory of the Union, provided that it moves between those ports without calling at any port or airport outside the customs territory of the Union the following applies:
|
(a) |
for all the goods carried by said vessel or aircraft, an entry summary declaration shall be lodged at the first Union port or airport. The customs authorities at said port or airport of entry shall carry out the risk analysis for security and safety purposes for all the goods by the vessel or aircraft concerned. Additional risk analyses may be carried out for those goods at the port or airport at which they are discharged; |
|
(b) |
in the case of consignments identified as posing a threat of such a serious nature that immediate intervention is required, the customs office of the first port or airport of entry in the Union shall take prohibitive action, and, in any case, pass on the results of the risk analysis to the subsequent ports or airports; and |
|
(c) |
at subsequent ports or airports in the customs territory of the Union, Article 145 of the Code shall apply for goods presented to customs at that port or airport. |
5. Where goods for which the obligation to lodge entry summary declaration is waived in accordance with Article 104(1)(c) to (k), (m) and (n), (2) and (2a) of Commission Delegated Regulation (EU) 2015/2446 are brought into the customs territory of the Union, the risk analysis shall be carried out upon presentation of the goods where available on the basis of the temporary storage declaration or the customs declaration covering those goods.
Article 188
Amendment of an entry summary declaration
(Article 129(1) of the Code)
1. Where the particulars of the entry summary declaration are submitted by different persons, each person may only be permitted to amend the particulars that that person submitted.
2. The customs authorities shall immediately notify the person who lodged amendments to the particulars of the entry summary declaration of their decision to register or reject the amendments.
Where the amendments to the particulars of the entry summary declaration are lodged by a person different from the carrier, the customs authorities shall also notify the carrier, provided that the carrier has requested to be notified and has access to the electronic system referred to in Article 182 of this Regulation.
3. Until the dates of the upgrading of the Import Control System referred to in the Annex to Implementing Decision 2014/255/EU paragraph 1 of this Article shall not apply.
CHAPTER 2
Arrival of goods
Article 189
Diversion of a sea-going vessel or aircraft
(Article 133 of the Code)
1. Where a sea-going vessel or an aircraft entering the customs territory of the Union is diverted and is expected to arrive first at a customs office located in a Member State that was not indicated in the entry summary declaration as a country of routing, the operator of that means of transport shall inform the customs office indicated in the entry summary declaration as the customs office of first entry of that diversion.
The first subparagraph shall not apply where goods have been brought into the customs territory of the Union under a transit procedure in accordance with Article 141 of the Code.
2. The customs office indicated in the entry summary declaration as the customs office of first entry shall immediately after being informed in accordance with paragraph 1 notify the customs office which according to that information is the customs office of first entry of the diversion. It shall ensure the availability of the relevant particulars of the entry summary declaration and of the results of the risk analysis to the customs office of first entry.
Article 190
Presentation of goods to customs
(Article 139 of the Code)
Customs authorities may accept use of port or airport systems or other available methods of information for the presentation of goods to customs.
Article 191
Consultation procedure between customs authorities prior to authorising temporary storage facilities
(Article 22 of the Code)
1. The consultation procedure referred to in Article 14 of this Regulation shall be followed in accordance with paragraphs 2 and 3 of this Article before a decision is taken to authorise the operation of temporary storage facilities involving more than one Member State unless the customs authority competent to take the decision is of the opinion that the conditions for granting such an authorisation are not fulfilled.
Before issuing an authorisation the customs authority competent to take the decision shall obtain the agreement of the consulted customs authorities.
2. The customs authority competent to take the decision shall communicate the application and the draft authorisation to the consulted customs authorities at the latest 30 days after the date of acceptance of the application.
3. The consulted customs authorities shall communicate their objections or agreement within 30 days after the date on which the draft authorisation was communicated to them. Objections shall be duly justified.
Where objections are communicated within that period and no agreement is reached among the consulted and consulting authorities within 60 days after the date on which the draft authorisation was communicated, the authorisation shall only be granted for the part of the application that has not given rise to objections.
If the consulted customs authorities do not communicate any objections within the time-limit, their agreement shall be deemed to be given.
Article 192
Temporary storage declaration
Where a customs declaration is lodged prior to the expected presentation of the goods to customs in accordance with Article 171 of the Code, the customs authorities may consider that declaration as a temporary storage declaration.
Article 193
Movement of goods in temporary storage
(Article 148(5) of the Code)
1. Where the movement takes place between temporary storage facilities under the responsibility of different customs authorities the holder of the authorisation for the operation of the temporary storage facilities from which the goods are moved shall inform:
|
(a) |
the customs authority responsible for supervising the temporary storage facility from which the goods are moved of the intended movement in the manner stipulated in the authorisation and, upon arrival of the goods at the temporary storage facilities of destination, about the completion of the movement in the manner stipulated in the authorisation; |
|
(b) |
the holder of the authorisation for the facilities to which the goods are moved that the goods have been dispatched. |
2. Where the movement takes place between temporary storage facilities under the responsibility of different customs authorities, the holder of the authorisation for the facilities to which the goods are moved shall:
|
(a) |
notify the customs authorities responsible for those facilities of the arrival of the goods; and |
|
(b) |
upon arrival of the goods at the temporary storage facilities of destination, inform the holder of the authorisation of the temporary storage facilities of departure. |
3. The information referred to in paragraph 1 and 2 shall include a reference to the relevant temporary storage declaration and to the end date of temporary storage.
4. Where a movement of goods in temporary storage takes place, the goods shall remain under the responsibility of the holder of the authorisation for the operation of temporary storage facilities from which the goods are moved until the goods are entered in the records of the holder of the authorisation for the temporary storage facilities to which the goods are moved unless otherwise provided in the authorisation.
TITLE V
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
CHAPTER 1
Customs status of goods
Article 194
Electronic system relating to the proof of the customs status of Union goods
(Article 16(1) of the Code)
For the exchange and storage of information relating to the proof of the customs status of Union goods, provided for in Article 199(1)(b) and (c) of this Regulation, an electronic system set up pursuant to Article 16(1) of the Code shall be used. An EU harmonised trader interface designed by the Commission and the Member States in agreement with each other shall be used for the exchange of information relating to the proof of the customs status of Union goods.
The first paragraph of this Article shall be applicable from the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU.
Article 195
Consultation of the Member States concerned by the regular shipping service
(Article 22 of the Code)
Before granting an authorisation referred to in Article 120 of Delegated Regulation (EU) 2015/2446, after having examined whether the conditions laid down in Article 120(2) of that Delegated Regulation for the authorisation are met, the customs authority competent to take the decision shall consult the customs authorities of the Member States concerned by the regular shipping service for the purpose of Article 119(2)(b) of that Delegated Regulation as well as the customs authorities of any other Member States for which the applicant declares to have plans for future regular shipping services, on the fulfilment of the condition of Article 120(2)(b) of that Delegated Regulation.
The time-limit for the consultation shall be 15 days from the date of communication by the customs authority competent to take the decision of the conditions and criteria which need to be examined by the consulted customs authorities.
Article 196
Registration of vessels and ports
(Article 22 of the Code)
By way of derogation from the time-limit laid down in the first paragraph of Article 10 of this Regulation, a customs authority shall make the information communicated to it in accordance with Article 121(1) of Delegated Regulation (EU) 2015/2446 available through the system referred to in Article 10 within 1 working day of the communication of that information.
Until the date of deployment of the UCC Customs Decision system referred to in the Annex to the Implementing Decision 2014/255/EU, the information referred to in the first paragraph is to be made available through the electronic regular shipping services information and communication system.
That information shall be accessible to the customs authorities concerned by the authorised regular shipping service.
Article 197
Unforeseen circumstances during the transport by regular shipping services
(Article 155(2) of the Code)
Where a vessel registered to a regular shipping service, as a result of unforeseen circumstances, tranships goods at sea, calls at or loads or unloads goods in a port outside the customs territory of the Union, in a port that is not part of the regular shipping service or in a free zone of a Union port, the shipping company shall inform the customs authorities of the subsequent Union ports of call, including those along the scheduled route of that vessel, without delay.
The date the vessel resumes its operation in the regular shipping service shall be communicated to those customs authorities in advance.
Article 198
Verification of conditions for regular shipping services
(Article 153 of the Code)
1. The customs authorities of the Member States may require evidence from the shipping company that the provisions of Articles 120(2)(c) and (d) and (3) and 121(1) and (3) of Delegated Regulation (EU) 2015/2446 and of Article 197 of this Regulation have been observed.
2. Where a customs authority establishes that the provisions referred to in paragraph 1 have not been observed by the shipping company, the authority shall immediately inform the customs authorities of the other Member States in which the regular shipping service is operated, using the system referred to in Article 10 of this Regulation. Those authorities shall take the measures required.
Until the UCC Customs Decision system referred to in the Annex to the Implementing Decision 2014/255/EU is deployed, the electronic regular shipping services information and communication system shall be used instead of the system referred to in Article 10 of this Regulation.
Article 199
Means of proof of the customs status of Union goods
(Article 153(2) of the Code)
1. Any of the following means, as applicable, shall be used to prove that the goods have the customs status of Union goods:
|
(a) |
the transit declaration data of goods placed under internal transit. In that case Article 119(3) of Delegated Regulation (EU) 2015/2446 does not apply; |
|
(b) |
T2L or T2LF data referred to in Article 205 of this Regulation; |
|
(c) |
the customs goods manifest referred to in Article 206 of this Regulation; |
|
(d) |
the invoice or transport document referred to in Article 211 of this Regulation; |
|
(e) |
the fishing logbook, landing declaration, transhipment declaration and vessel monitoring system data, as appropriate, referred to in Article 213 of this Regulation; |
|
(f) |
a means of proof referred to in Articles 207 to 210 of this Regulation; |
|
(g) |
the excise declaration data referred to in Article 34 of Council Directive 2008/118/EC (18); |
|
(h) |
the label referred to in Article 290 of this Regulation. |
2. By derogation from paragraph 1 of this Article, until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to the Implementing Decision 2014/255/EU, the proof of the customs status of Union goods may be provided in the form of the shipping company’s manifest relating to those goods.
3. By derogation from paragraph 1(d) of this Article, until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to the Implementing Decision 2014/255/EU, the proof of the customs status of Union goods may be provided in the form of an invoice or transport document relating to goods the value of which exceeds EUR 15 000.
4. Where the means of proof referred to in paragraph 1 is used for goods with the customs status of Union goods with a packaging not having the customs status of Union goods, that means of proof shall include the following indication:
‘N packaging — [code 98200]’
5. Where the means of proof referred to in paragraph 1(b), (c) and (d) is issued retrospectively, it shall include the following indication:
‘Issued retrospectively — [code 98201]’
6. The means of proof referred to in paragraph 1 shall not be used in respect of goods for which the export formalities have been completed or which have been placed under the outward processing procedure.
Article 200
Endorsement, registration and use of certain means of proof of the customs status of Union goods
(Article 153(2) of the Code)
1. The competent customs office shall endorse and register the means of proof of the customs status of Union goods referred to in Article 199(1)(b) and (c) of this Regulation, except for cases referred to in Article 128(1) of Delegated Regulation (EU) 2015/2446, and communicate the MRN of those means of proof to the person concerned.
2. A document confirming the registration of the means of proof referred to in paragraph 1 shall be made available at the request of the person concerned by the competent customs office. It shall be provided using the form set out in Annex 51-01.
3. The means of proof referred to in paragraph 1 shall be presented to the competent customs office where the goods are presented after re-entering the customs territory of the Union, by indicating its MRN.
4. That competent customs office shall monitor the use of the means of proof referred to in paragraph 1 with a view to ensure in particular that the means of proof is not used for goods other than those for which it is issued.
Article 201
Endorsement of an invoice
(Article 153(2) of the Code)
Until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU, where the total value of the Union goods exceeds EUR 15 000 the invoice or transport document referred to in Article 199(3) of this Regulation, duly completed and signed by the person concerned, shall be endorsed by the competent customs office.
Article 202
Endorsement of T2L or T2LF documents
(Article 153(2) of the Code)
Until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU, where Member States have provided that means other than electronic data processing techniques may be used, the competent customs office shall endorse the T2L or T2LF documents and, where necessary, any continuation sheets or loading lists used.
Article 203
Endorsement of the shipping company’s manifest
(Article 153(2) of the Code)
Until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU, at the request of the shipping company, the manifest it has duly completed and signed shall be endorsed by the competent customs office.
Article 204
Authorisation ‘day-after’ manifest
(Article 153(2) of the Code)
Until the date of deployment of the UCC Proof of Union Status system referred to in the Annex to Implementing Decision 2014/255/EU, the customs authorities may authorise the manifest referred to in Article 199(2) serving to demonstrate the customs status of Union goods to be drawn up the day after the departure of the vessel, at the latest. However, the manifest shall always be drawn up before the arrival of the vessel at the port of destination.
Article 205
Proof of the customs status of Union goods in the form of T2L or T2LF data
(Article 153(2) of the Code)
1. Where the MRN is indicated to prove the customs status as Union goods, the T2L or T2LF data serving as the basis for the MRN may only be used for the first presentation of the goods.
Where the T2L or T2LF is used only for a part of the goods upon their first presentation, a new proof shall be established for the remaining part of the goods in accordance with Article 200 of this Regulation and Article 123 of Delegated Regulation (EU) 2015/2446.
2. Travellers, other than economic operators, shall lodge their requests for endorsement of a T2L or T2LF using the form set out in Annex 51-01.
Article 206
Proof of the customs status of Union goods in the form of a customs goods manifest
(Article 153(2) of the Code)
1. Each customs goods manifest shall be attributed one MRN.
Such a manifest may only be attributed a MRN where it coversgoods having the customs status of Union goods loaded on the vessel in a Union port.
2. Customs authorities may accept that commercial, port or transport information systems are used for submission of the request for endorsement and registration of the customs goods manifest and for its presentation at the competent customs office, provided that such systems contain all the information required for such manifest.
Article 207
Proof of the customs status of Union goods in TIR or ATA carnets or forms 302
(Article 153(2) of the Code)
1. In accordance with Article 127 of Delegated Regulation (EU) 2015/2446, Union goods shall be identified in the TIR or ATA carnet or in the form 302 by the code ‘T2L’ or ‘T2LF’. The holder of the procedure may include one of those codes, as appropriate, accompanied by his signature in the relevant documents in the space reserved for the description of goods before presenting it to the customs office of departure for authentication. The appropriate code ‘T2L’ or ‘T2LF’ shall be authenticated with the stamp of the customs office of departure accompanied by the signature of the competent official.
In case of an electronic form 302 the holder of the procedure may also include one of these codes in the form 302 data. In that case, the authentication by the office of departure shall be done in electronic form.
2. When the TIR carnet, the ATA carnet or the form 302 covers both Union goods and non-Union goods, they shall be listed separately and the code ‘T2L’ or ‘T2LF’, as appropriate, shall be entered in such a way that it clearly relates only to Union goods.
Article 208
Proof of the customs status of Union goods for motorised road vehicles
(Article 153(2) of the Code)
1. In case of motorised road vehicles registered in a Member State which have temporarily left and re-entered the customs territory of the Union the customs status of Union goods shall be considered proven where they are accompanied by their registration plates and registration documents and the registration particulars shown on those plates and documents unambiguously indicate that registration.
2. Where the customs status of Union goods cannot be considered proven in accordance with paragraph 1, the proof of the customs status of Union goods shall be provided by one of the other means listed in Article 199 of this Regulation.
Article 209
Proof of the customs status of Union goods for packaging
(Article 153(2) of the Code)
1. In case of packaging, pallets and other similar equipment, excluding containers, belonging to a person established in the customs territory of the Union which are used for the transport of goods that have temporarily left and re-entered the customs territory of the Union, the customs status of Union goods shall be considered proven where the packaging, pallets and other similar equipment can be identified as belonging to that person, they are declared as having the customs status of Union goods and there is no doubt as to the veracity of the declaration.
2. Where the customs status of Union goods cannot be considered proven in accordance with paragraph 1, the proof of the customs status of Union goods shall be provided by one of the other means listed in Article 199 of this Regulation.
Article 210
Proof of the customs status of Union goods for goods in baggage carried by a passenger
(Article 153(2) of the Code)
In case of goods in baggage carried by a passenger which are not intended for commercial use and have temporarily left and re-entered the customs territory of the Union the customs status of Union goods shall be considered to be proven where the passenger declares that they have the customs status of Union goods and there is no doubt as to the veracity of the declaration.
Article 211
Proof of the customs status of Union goods for goods the value of which does not exceed EUR 15 000
(Article 153(2) of the Code)
In case of goods having the customs status of Union goods the value of which does not exceed EUR 15 000, the customs status of Union goods may be proven by the production of the invoice or transport document relating to those goods provided that it relates only to goods having the customs status of Union goods.
Article 212
Verification of means of proof and administrative assistance
(Article 153(2) of the Code)
The customs authorities of the Member States shall assist one another in checking the authenticity and accuracy of the means of proof referred to in Article 199 of this Regulation and in verifying that the information and documents provided in accordance with the provisions of this Title and Articles 123 to 133 of Delegated Regulation (EU) 2015/2446 are correct and that the procedures used to prove the customs status of Union goods have been correctly applied.
Article 213
Proof of the customs status of Union goods for products of sea-fishing and goods obtained from such products
(Article 153(2) of the Code)
Where products and goods referred to in Article 119(1)(d) and (e) of Delegated Regulation (EU) 2015/2446 are brought into the customs territory of the Union in accordance with Article 129 of that Delegated Regulation, the customs status of Union goods shall be proven by the production of a fishing logbook, a landing declaration, transhipment declaration and vessel monitoring system data, as appropriate, as required in accordance with Council Regulation (EC) No 1224/2009 (19).
However, the customs authority which is responsible for the Union port of unloading to which those products and goods are directly transported by the Union fishing vessel which caught the products and, where applicable, processed them, may consider the customs status of Union goods to be proven in either of the following cases:
|
(a) |
there is no doubt about the status of those products and/or goods; |
|
(b) |
the fishing vessel has an overall length of less than 10 metres. |
Article 214
Products of sea-fishing and goods obtained from such products transhipped and transported through a country or territory which is not part of the customs territory of the Union
(Article 153(2) of the Code)
1. Where, before arriving to the customs territory of the Union, the products or goods referred to in Article 119(1)(d) and (e) of Delegated Regulation (EU) 2015/2446 have been transhipped and transported through a country or territory which is not part of the customs territory of the Union, a certification by the customs authority of that country that the products or goods were under customs supervision while in that country and have undergone no handling other than that necessary for their preservation shall be presented for those products and goods on their entry into the customs territory of the Union.
2. The certification for products and goods transhipped and transported through a third country shall be made on a printout of the fishing logbook referred to in Article 133 of Delegated Regulation (EU) 2015/2446, accompanied by a printout of the transhipment declaration, as appropriate.
Article 215
Proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union
(Article 153(2) of the Code)
The proof of the customs status of Union goods for products of sea-fishing and other products taken or caught by vessels flying the flag of a third country within the customs territory of the Union shall be provided by means of the fishing logbook or any other means referred to in Article 199 of this Regulation.
CHAPTER 2
Placing goods under a customs procedure
Article 216
Electronic system relating to placing goods under a customs procedure
(Article 16(1) of the Code)
For the processing and exchange of information relating to the placing of goods under a customs procedure, electronic systems set up pursuant to Article 16(1) of the Code shall be used.
The first paragraph of this Article shall be applicable from the respective dates of the upgrading of the national import Systems, the deployment of the UCC Special Procedures and UCC AES referred to in the Annex to Implementing Decision 2014/255/EU.
Article 217
Issuing of receipt for oral declarations
(Article 158(2) of the Code)
Where a customs declaration is made orally in accordance with Articles 135 or 137 of Delegated Regulation (EU) 2015/2446 for goods which are subject to import or export duty or other charges, the customs authorities shall issue a receipt to the person concerned against payment of the amount due for that duty or those charges.
The receipt shall include at least the following information:
|
(a) |
a description of the goods which is sufficiently precise to enable the goods to be identified; |
|
(b) |
the invoice value or, where it is not available, the quantity of the goods; |
|
(c) |
the amounts of duty and other charges collected; |
|
(d) |
the date on which it was issued; |
|
(e) |
the name of the authority which issued it. |
Article 218
Customs formalities deemed to have been carried out by an act referred to in Article 141(1) of Delegated Regulation (EU) 2015/2446
(Articles 6(3)(a) and 158(2) of the Code)
For the purposes of Articles 138, 139 and 140 of Delegated Regulation (EU) 2015/2446, the following customs formalities shall be deemed to have been carried out by an act referred to in Article 141(1) of that Delegated Regulation:
|
(a) |
the conveying of the goods in accordance with Article 135 of the Code and the presenting of the goods to customs in accordance with Article 139 of the Code; |
|
(b) |
the presenting of the goods to customs in accordance with Article 267 of the Code; |
|
(c) |
the acceptance of the customs declaration by the customs authorities in accordance with Article 172 of the Code; |
|
(d) |
the release of the goods by the customs authorities in accordance with Article 194 of the Code. |
Article 219
Cases where a customs declaration is not considered to have been lodged by an act referred to in Article 141 of Delegated Regulation (EU) 2015/2446
(Articles 6(3)(a) and 158(2) of the Code)
Where a check reveals that an act referred to in Article 141 of Delegated Regulation (EU) 2015/2446 has been carried out but the goods brought into or taken out are not goods as referred to in Articles 138, 139 and 140 of that Delegated Regulation, the customs declaration for those goods shall be considered not to have been lodged.
Article 220
Goods in a postal consignment
(Articles 172 and 188 of the Code)
1. The customs declaration for goods referred to in Article 141(2), (3) and (4) of Delegated Regulation (EU) 2015/2446 shall be considered to have been accepted and the goods released at the following points in time:
|
(a) |
where the customs declaration concerns release for free circulation, when the goods are delivered to the consignee; |
|
(b) |
where the customs declaration concerns export and re-export, when the goods are taken out of the customs territory of the Union. |
2. Where the customs declaration concerns release for free circulation, and it has not been possible to deliver to the consignee the goods referred to in Article 141(2) and (3) of Delegated Regulation (EU) 2015/2446, the customs declaration shall be deemed not to have been lodged.
The goods which have not been delivered to the consignee shall be deemed to be in temporary storage until they are destroyed, re-exported or otherwise disposed in accordance with Article 198 of the Code.
Article 221
Competent customs office for placing goods under a customs procedure
(Article 159 of the Code)
1. For the purposes of the waiver of the obligation for goods to be presented In accordance with Article 182(3) of the Code, the supervising customs office referred to in the second subparagraph of Article 182(3)(c) of the Code shall be the competent customs office for placing goods under a customs procedure referred to in Article 159(3) of the Code.
2. The following customs offices shall be competent for placing the goods under the export procedure:
|
(a) |
the customs office responsible for the place where the exporter is established; |
|
(b) |
the customs office competent for the place where the goods are packed or loaded for export shipment; |
|
(c) |
a different customs office in the Member State concerned which is competent for administrative reasons for the operation in question. |
Where the goods do not exceed EUR 3 000 in value per consignment and per declarant and are not subject to prohibitions or restrictions, the customs office competent for the place of exit of the goods from the Union customs territory shall also be competent for placing the goods under the export procedure in addition to the customs offices identified in the first subparagraph.
Where sub-contracting is involved, the customs office responsible for the place where the sub-contractor is established shall also be competent for placing the goods under the export procedure in addition to the customs offices identified in the first and second subparagraphs.
Where justified by the circumstances of an individual case, another customs office better placed for the presentation of the goods to customs shall also be competent for placing the goods under the export procedure.
3. Oral customs declarations for export and re-export shall be made at the customs office competent for the place of exit of the goods.
Article 222
Items of goods
(Article 162 of the Code)
1. Where a customs declaration covers two or more items of goods, the particulars stated in that declaration relating to each item shall be regarded as constituting a separate customs declaration.
2. Except where specific goods contained in a consignment are subject to different measures, goods contained in a consignment shall be regarded as constituting a single item for the purposes of paragraph 1 where either of the following conditions is fulfilled:
|
(a) |
they are to be classified under a single tariff subheading; |
|
(b) |
they are the subject of an application for simplification in accordance with Article 177 of the Code. |
Article 223
Management of tariff quota in simplified customs declarations
(Article 166 of the Code)
1. Where a simplified declaration is lodged for release for free circulation of goods subject to a tariff quota managed in accordance with the chronological order of dates of acceptance of customs declarations, the declarant may request the granting of the tariff quota only when the necessary particulars are available either in the simplified declaration or in a supplementary declaration.
2. Where the request for the granting of a tariff quota managed in accordance with the chronological order of dates of acceptance of customs declarations is made in a supplementary declaration, the request may not be processed until the supplementary declaration has been lodged.
3. For the purposes of allocating the tariff quota the date of acceptance of the simplified declaration shall be taken into account.
Article 224
Supporting documents for simplified declarations
(Article 166 of the Code)
Where goods have been placed under a customs procedure on the basis of a simplified declaration, the supporting documents referred to in Article 163(2) of the Code shall be provided to the customs authorities before release of the goods.
Article 225
Supplementary declaration
(Article 167(4) of the Code)
In the case of entry in the declarant’s records pursuant to Article 182 of the Code, where the supplementary declaration is of a general, periodic or recapitulative nature and the economic operator is authorised under self-assessment to calculate the amount of import and export duty payable, that authorisation holder shall either lodge the supplementary declaration or the customs authorities may allow the supplementary declarations to be available through direct electronic access in the authorisation holder’s system.
Article 226
Master Reference Number
(Article 172 of the Code)
Except for the cases where customs declaration is lodged orally or by an act deemed to be a customs declaration, or where the customs declaration takes the form of an entry in the declarant’s records in accordance with Article 182 of the Code, the customs authorities, shall notify the declarant of the acceptance of the customs declaration and shall provide him with a MRN for that declaration and the date of its acceptance.
This article shall not apply until the respective dates of deployment of the AES, NCTS and the upgrading of the national import systems referred to in the Annex to Implementing Decision 2014/255/EU are operational.
Article 227
Customs declaration lodged prior to the presentation of the goods
Where the customs declaration is lodged in accordance with Article 171 of the Code, customs authorities shall process the particulars provided before the presentation of the goods in particular for the purposes of risk analysis.
Article 228
Goods falling under different tariff subheadings declared under a single subheading
(Article 177(1) of the Code)
1. For the purposes of Article 177 of the Code, where the goods in a consignment fall within tariff subheadings subject to a specific duty expressed by reference to the same unit of measure, the duty to be charged on the whole consignment shall be based on the tariff subheading subject to the highest specific duty.
2. For the purposes of Article 177 of the Code, where the goods in a consignment fall within tariff subheadings subject to a specific duty expressed by reference to different units of measure, the highest specific duty for each unit of measure shall be applied to all of the goods in the consignment for which the specific duty is expressed by reference to that unit, and converted into an ad valorem duty for each type of those goods.
The duty to be charged on the whole consignment shall be based on the tariff subheading subject to the highest rate of the ad valorem duty resulting from the conversion pursuant to the first subparagraph.
3. For the purposes of Article 177 of the Code, where the goods in a consignment fall within tariff subheadings subject to an ad valorem duty and a specific duty, the highest specific duty as determined in accordance with paragraphs 1 or 2 shall be converted into an ad valorem duty for each type of goods for which the specific duty is expressed by reference to the same unit.
The duty to be charged on the whole consignment shall be based on the tariff subheading subject to the highest rate of ad valorem duty, including the ad valorem duty resulting from the conversion pursuant to the first subparagraph.
Article 229
Consultation procedure between customs authorities in the case of authorisations for centralised clearance
(Article 22 of the Code)
1. The consultation procedure referred to in Article 15 shall be followed where a customs authority receives an application for an authorisation for centralised clearance referred to in Article 179 of the Code involving more than one customs authority, unless the customs authority competent to take a decision is of the opinion that the conditions for granting such an authorisation are not fulfilled.
2. At the latest 45 days after the date of acceptance of the application, the customs authority competent to take a decision shall communicate the following to the other customs authorities involved:
|
(a) |
the application and the draft authorisation, including the time-limits referred to in Article 231(5) and (6) of this Regulation; |
|
(b) |
where appropriate, a control plan, elaborating the specific controls to be carried out by the different customs authorities involved once the authorisation is granted; |
|
(c) |
other relevant information considered necessary by the customs authorities involved. |
3. The consulted customs authorities shall communicate their agreement or objections as well as any changes to the draft authorisation or to the proposed control plan within 45 days of the date on which the draft authorisation was communicated. Objections shall be duly justified.
Where objections are communicated, and no agreement is reached within 90 days of the date on which the draft authorisation was communicated, the authorisation shall not be granted for the parts on which objections were raised. Where the consulted customs authorities do not communicate objections within the prescribed time-limit, their agreement shall be deemed to be given.
4. Until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, by derogation from paragraphs 2 and the first subparagraph of paragraph 3 of this Article, the periods referred to therein may be extended by 15 days by the customs authority competent to take this decision.
By derogation from the second subparagraph of paragraph 3 of this Article, the period referred to therein may be extended by 30 days by the customs authority competent to take this decision.
5 Until the date of deployment of the UCC Customs Decisions system referred to in the Annex to Implementing Decision 2014/255/EU, by derogation from point b of paragraph 2 of this Article, the control plan referred to therein shall always be communicated.
Article 230
Monitoring of the authorisation
(Article 23(5) of the Code)
1. The customs authorities of the Member States shall inform the customs authority competent to take a decision without delay of any factors arising after the granting of the authorisation for centralised clearance which may influence its continuation or content.
2. The customs authority competent to take a decision shall make available all relevant information at its disposal to the customs authorities of the other Member States regarding the customs-related activities of the authorised economic operator benefitting from centralised clearance.
Article 231
Customs formalities and controls in respect of centralised clearance
(Article 179(4) of the Code)
1. The holder of the authorisation for centralised clearance shall have the goods presented at a competent customs office as set out in that authorisation by lodging at the supervising customs office any of the following:
|
(a) |
a standard customs declaration as referred to in Article 162 of the Code; |
|
(b) |
a simplified customs declaration as referred to in Article 166 of the Code; |
|
(c) |
a notification of presentation as referred to in Article 234(1)(a) of this Regulation. |
2. Where the customs declaration takes the form of an entry in the declarant’s records, Articles 234, 235 and 236 of this Regulation shall apply.
3. The presentation waiver granted in accordance with Article 182(3) of the Code shall apply to centralised clearance provided that the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records has fulfilled the obligation laid down in Article 234(1)(f) of this Regulation.
4. Where the supervising customs office has accepted the customs declaration or received the notification referred to in paragraph 1(c), it shall:
|
(a) |
carry out the appropriate controls for the verification of the customs declaration or notification of presentation; |
|
(b) |
transmit immediately to the customs office of presentation the customs declaration or the notification and the results of the related risk analysis; |
|
(c) |
inform the customs office of presentation of either of the following:
|
5. Where the supervising customs office informs the customs office of presentation that the goods may be released for the customs procedure concerned, the customs office of presentation shall, within the time-limit laid down in the authorisation for centralised clearance, inform the supervising customs office whether or not its own controls of those goods, including controls related to national prohibitions and restrictions, affect such release.
6. Where the supervising customs office informs the customs office of presentation that customs controls are required in accordance with Article 179(3)(c) of the Code , the customs office of presentation shall, within the time-limit laid down in the authorisation for centralised clearance, acknowledge receipt of the request of the supervising customs office to carry out the required controls and, where appropriate, inform the supervising customs office of its own controls of the goods, including controls related to national prohibitions and restrictions.
7. The supervising customs office shall inform the customs office of presentation of the release of the goods.
8. At export, the supervising customs office shall, upon release of the goods, make the particulars of the export declaration, supplemented as appropriate in accordance with Article 330 of this Regulation, available to the declared customs office of exit. The customs office of exit shall inform the supervising customs office of the exit of the goods in accordance with Article 333 of this Regulation. The supervising customs office shall certify the exit to the declarant in accordance with Article 334 of this Regulation.
9. By way of derogation from paragraph 1 of this Article, until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, for goods covered by an authorisation for centralised clearance, the authorisation holder or the declarant shall:
|
(a) |
present the goods at the places set out in the authorisation and designated or approved by the customs authorities in accordance with Article 139 of the Code, except where the obligation for the goods to be presented is waived in accordance with Article 182(3) of the Code; and |
|
(b) |
lodge a customs declaration or enter the goods in its records at the customs office specified in the authorisation. |
10. Until the respective dates of deployment of the CCI and the AES referred to in the Annex to Implementing Decision 2014/255/EU, the competent customs authorities shall apply the control plan which shall specify a minimum level of controls.
11. By derogation from paragraphs 5 and 6 of this Article, 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 offices where the goods are presented may carry out further controls than those specified in the control plan on request of the supervising customs office or on their own initiative, with the results being reported to the supervising office.
Article 232
Centralised clearance involving more than one customs authority
(Article 179 of the Code)
1. The supervising customs office shall transmit the following to the customs office of presentation:
|
(a) |
any amendment to or invalidation of the standard customs declaration that has occurred after the release of the goods; |
|
(b) |
where a supplementary declaration has been lodged, that declaration and any amendment or invalidation thereof. |
2. Where the supplementary declaration is accessible to customs in the trader’s IT System in accordance with Article 225 of this Regulation, the supervising customs office shall transmit the particulars no later than 10 days from the end of the period of time covered by the supplementary declaration, and any amendment or invalidation of that extracted supplementary declaration.
Article 233
Control plan
(Article 23(5) of the Code)
1. The customs authorities shall set up a control plan specific to the economic operator when granting an authorisation to lodge a customs declaration in the form of an entry in the declarant’s records in accordance with Article 182(1) of the Code, providing for the supervision of the customs procedures operated under the authorisation, defining the frequency of the customs controls and ensuring, inter alia, that effective customs controls can be carried out at all stages of the entry in the declarant's records procedure.
2. Where applicable the control plan shall take into account the limitation period for notification of the customs debt referred to in Article 103(1) of the Code.
3. The control plan shall provide for the control to be carried out in the event that a presentation waiver is granted in accordance with Article 182(3) of the Code.
4. In case of centralised clearance, the control plan, specifying the sharing of tasks between the supervising customs office and the customs office of presentation, shall take into account the prohibitions and restrictions applicable at the place where the customs office of presentation is located.
Article 234
Obligations of the holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records
(Article 182(1) of the Code)
1. The holder of the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall:
|
(a) |
present the goods to customs, except where Article 182(3) of the Code applies, and enter the date of the notification of presentation in the records; |
|
(b) |
enter at least the particulars of a simplified customs declaration and any supporting documents in the records; |
|
(c) |
on request of the supervising customs office, make available the particulars of the customs declaration entered in the records and any supporting document, except where the customs authorities allow that the declarant provides a direct computerised access to that information in its records; |
|
(d) |
make available to the supervising customs office information on goods that are subject to restrictions and prohibitions; |
|
(e) |
provide the supervising customs office with supporting documents as referred to in Article 163(2) of the Code before the goods declared can be released; |
|
(f) |
where the waiver referred to in Article 182(3) of the Code applies, ensure that the holder of the authorisation for the operation of temporary storage facilities has the information necessary to prove the end of temporary storage; |
|
(g) |
except where the obligation to lodge a supplementary declaration is waived in accordance with Article 167(2) of the Code, lodge the supplementary declaration to the supervising customs office in the manner and within the time-limit laid down in the authorisation. |
2. The authorisation to lodge a customs declaration in the form of an entry in the declarant’s records shall not apply to the following declarations:
|
(a) |
customs declarations which constitute an application for an authorisation for a special procedure in accordance with Article 163 of Delegated Regulation (EU) 2015/2446; |
|
(b) |
customs declarations lodged instead of an entry summary declaration in accordance with Article 130(1) of the Code. |
Article 235
Release of the goods where a customs declaration is lodged in the form of an entry in the declarant’s records
(Article 182 of the Code)
1. Where the authorisation to lodge a customs declaration in the form of an entry in the declarant’s records lays down a time limit for informing the holder of that authorisation of any controls to be performed, the goods shall be deemed to have been released at the expiry of that time-limit, unless the supervising customs office has indicated within that time-limit its intention to perform a control.
2. Where the authorisation does not lay down a time-limit as referred to in paragraph 1, the supervising customs office shall release the goods in accordance with Article 194 of the Code.
Article 236
Tariff quota
(Article 182 of the Code)
1. Where a customs declaration is lodged in the form of an entry in the declarant’s records for release for free circulation of goods subject to a tariff quota managed in accordance with the chronological order of dates of acceptance of customs declarations, the holder of the authorisation to lodge a customs declaration in that form shall request the granting of the tariff quota in a supplementary declaration.
2. Where the request for the granting of a tariff quota managed in accordance with the chronological order of dates of acceptance of customs declarations is made in a supplementary declaration, the request can only be processed after the lodging of that declaration. However, the date on which the goods are entered in the declarant’s records shall be taken into account for the purposes of allocating the tariff quota.
3. By derogation from paragraph 1 of this Article, until the dates of the upgrading of the national import declaration systems referred to in the Annex to Implementing Decision 2014/255/EU, Member States may provide that the request to benefit from a tariff quota managed in accordance with the provisions of Articles 49 to 54 of this Regulation is made in a form other than that referred to in paragraph 1 of this Article, provided that all the necessary particulars are available for Member States to judge on the validity of the request.
Article 237
Determination of the amount of import and export duty payable
(Article 185(1) of the Code)
1. Where an economic operator is authorised to determine the amount of import and export duty payable in accordance with Article 185(1) of the Code, that operator shall, at the end of the period fixed by the customs authorities in the authorisation, determine the amount of import and export duty payable for that period in accordance with the rules laid down in the authorisation.
2. Within 10 days of the end of the period fixed by the customs authorities in the authorisation, the holder of that authorisation shall submit to the supervising customs office details of the amount determined in accordance with paragraph 1. The customs debt shall be deemed to be notified at the time of that submission.
3. The holder of the authorisation shall pay the amount referred to in paragraph 2 within the period prescribed in the authorisation and at the latest within the deadline laid down in Article 108(1) of the Code.
CHAPTER 3
Article 238
Place and time of examination of the goods
(Article 189 of the Code)
Where the competent customs office has decided to examine the goods in accordance with Article 188(c) of the Code or take samples in accordance with Article 188(d) of the Code, it shall designate the time and place for that purpose and shall inform the declarant thereof.
At the request of the declarant, the competent customs office may designate a place other than the customs premises or a time outside the official opening hours of that customs office.
Article 239
Examination of the goods
(Articles 189 and 190 of the Code)
1. Where the customs office decides to examine only part of the goods, it shall inform the declarant of the items which they wish to examine.
2. Where the declarant refuses to be present at the examination of the goods or fails to provide the necessary assistance as required by the customs authorities, they shall set a time-limit for his presence or assistance.
Where the declarant has not complied with the requirements of the customs authorities on expiry of the time-limit, the customs authorities shall proceed with the examination of the goods, at the declarant’s risk and expense. Where necessary, the customs authorities may call on the services of an expert designated in accordance with the law of the Member State concerned in so far as no provisions exist in Union law.
Article 240
Taking of samples
(Articles 189 and 190 of the Code)
1. Where the customs office decides to take samples of the goods, it shall inform the declarant thereof.
2. Where the declarant refuses to be present when the samples are taken or fails to provide the necessary assistance as required by the customs authorities, they shall set a time-limit for his presence or assistance.
Where the declarant has not complied with the requirements of the customs authorities on expiry of the time-limit, the customs authorities shall proceed with the taking of samples, at the declarant’s risk and expense.
3. Samples shall be taken by the customs authorities themselves. However, they may require samples to be taken by the declarant or call on an expert to take the samples, under their supervision. The expert shall be designated in accordance with the law of the Member State concerned in so far as no provisions exist in Union law.
4. The quantities taken as samples shall not exceed what is needed for analysis or more detailed examination, including possible subsequent analysis.
5. The quantities taken as samples shall not be deducted from the quantity declared.
6. Where an export or outward processing declaration is concerned, the declarant may replace the quantities of goods taken as samples by identical goods, in order to make up the consignment.
Article 241
Examination of samples
(Articles 189 and 190 of the Code)
1. Where the examination of samples of the same goods leads to different results requiring different customs treatment, further samples shall be taken, where possible.
2. Where the results of the examination of the further samples confirm the different results, the goods shall be deemed to consist of different goods in quantities corresponding to the results of the examination. The same shall apply where it is not possible to take further samples.
Article 242
Return or disposal of samples taken
(Articles 189 and 190 of the Code)
1. The samples taken shall be returned to the declarant at his request, except in the following cases:
|
(a) |
where the samples have been destroyed by the analysis or the examination; |
|
(b) |
where the samples need to be kept by the customs authorities for the purposes of either of the following:
|
2. Where the declarant does not make a request for the samples to be returned, the customs authorities may require the declarant to remove any samples that remain or dispose of them in accordance with Article 198(1)(c) of the Code.
Article 243
Results of the verification of the customs declaration and of the examination of the goods
(Article 191 of the Code)
1. Where the customs authorities verify the accuracy of the particulars contained in a customs declaration, they shall record the fact that a verification has been carried out and the results of that verification.
Where only part of the goods has been examined, the goods examined shall be recorded.
Where the declarant was absent, his absence shall be recorded.
2. The customs authorities shall inform the declarant of the results of the verification.
3. Where the results of the verification of the customs declaration are not in accordance with the particulars given in the declaration, the customs authorities shall establish and record which particulars are to be taken into account for the purposes of the following:
|
(a) |
calculating the amount of import or export duty and other charges on the goods; |
|
(b) |
calculating any refunds or other amounts or financial advantages provided for on export under the common agricultural policy; |
|
(c) |
applying any other provisions governing the customs procedure under which the goods are placed. |
4. Where the declared non-preferential origin is found to be incorrect, the origin to be taken into account for the purpose of paragraph 3(a) shall be established on the basis of the evidence presented by the declarant or, where this is not sufficient or satisfactory, on the basis of any available information.
Article 244
Provision of a guarantee
(Article 191 of the Code)
Where the customs authorities consider that the verification of the customs declaration may result in a higher amount of import or export duty or other charges to become payable than that resulting from the particulars of the customs declaration, the release of the goods shall be conditional upon the provision of a guarantee sufficient to cover the difference between the amount according to the particulars of the customs declaration and the amount which may finally be payable.
However, the declarant may request the immediate notification of the customs debt to which the goods may ultimately be liable instead of lodging this guarantee.
Article 245
Release of the goods after verification
(Articles 191 and 194(1) of the Code)
1. Where, on the basis of the verification of the customs declaration, the customs authorities determine an amount of import or export duty different from the amount which results from the particulars in the declaration, Article 195(1) of the Code shall apply as regards the amount thus assessed.
2. Where the customs authorities have doubts about whether or not a prohibition or restriction applies and this cannot be resolved until the results of the checks carried out by the customs authorities are available, the goods in question shall not be released.
Article 246
Recording and notification of the release of goods
(Article 22(3) of the Code)
The customs authorities shall notify the release of the goods to the declarant and record the release of the goods for the customs procedure concerned indicating at least the reference of the customs declaration or notification and the date of release of the goods.
Article 247
Unreleased goods
(Article 22(3) of the Code)
1. Where, for any of the reasons listed in Article 198(1)(b) of the Code, the goods cannot be released or where, after their release, the goods are found not to have fulfilled the conditions for that release the customs authorities shall give the declarant a reasonable time-limit to remedy the situation of the goods.
2. The customs authorities may, at the risk and expense of the declarant, transfer the goods referred to in paragraph 1 to special premises under the customs authorities’ supervision.
CHAPTER 4
Disposal of goods
Article 248
Destruction of goods
(Article 197 of the Code)
The customs authorities shall establish the type and quantity of any waste or scrap resulting from the destruction of goods in order to determine any customs duty and other charges applicable to that waste or scrap when placed under a customs procedure or re-exported.
Article 249
Abandonment of goods
(Article 199 of the Code)
1. The customs authorities may reject a request for a permission to abandon goods to the State in accordance with Article 199 of the Code where any of the following conditions is fulfilled:
|
(a) |
the goods cannot be sold within the customs territory of the Union or the cost of that sale would be disproportionate to the value of the goods; |
|
(b) |
the goods are to be destroyed. |
2. A request for the abandonment to the State shall be deemed to have been made in accordance with Article 199 of the Code where the customs authorities have made a public appeal for the owner of the goods to come forward and 90 days have passed without the owner doing so.
Article 250
Sale of goods and other measures taken by the customs authorities
(Article 198(1) of the Code)
1. Customs authorities may sell goods abandoned to the State or confiscated only on the condition that the buyer immediately carries out the formalities to place the goods under a customs procedure or to re-export them.
2. Where the goods are sold at a price inclusive of the amount of import duty and other charges, the goods shall be considered to have been released for free circulation. The customs authorities shall calculate the amount of duty and enter it in the accounts. That sale shall be conducted according to the procedures applicable in the Member State concerned.
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
CHAPTER 1
Release for free circulation
Article 251
Banana weighing certificates
(Article 163(1) of the Code)
1. The economic operator authorised to draw up certificates in accordance with Article 155 of Delegated Regulation (EU) 2015/2446 (banana weighing certificates) shall give the customs authorities advance notice of the weighing of a consignment of fresh bananas for the purpose of drawing up a that certificate, giving details of the type of packaging, the origin and the time and place of weighing.
2. The banana weighing certificate shall be in the declarant’s possession and at the disposal of the customs authorities at the time of lodging of a declaration for release for free circulation of fresh bananas falling within CN code 0803 90 10 subject to import duty.
3. By way of derogation from paragraph 2, at the declarant’s request for an authorisation as set out in Article 166 of Regulation (EU) No 952/2013, the customs authorities may decide to release consignments of fresh bananas into free circulation on the basis of a provisional declaration of the weight on the following conditions:
|
(a) |
The authorisation shall oblige the importer to transport bananas in their unaltered state from the same shipment to designated authorised weighs mentioned in the simplified declaration where the correct weight and value will be determined; |
|
(b) |
The declarant is responsible for submitting the weighing certificate to the customs office of free circulation within 10 calendar days after the simplified declaration has been accepted; |
|
(c) |
The declarant shall lodge a guarantee as set out in Article 195(1) of the Code. |
The provisional weight may be derived from a previous weighing certificate for bananas from the same type and origin.
4. The banana weighing certificate shall be drawn up using the form set out in Annex 61-02.
Article 252
Control of the weighing of fresh bananas
(Article 188 of the Code)
Customs offices shall control at least 5 % of the total number of banana weighing certificates presented each year, either by being present at the weighing of the representative samples of the bananas by the economic operator authorised to draw up banana weighing certificates or by weighing those samples themselves, in accordance with the procedure laid down in points 1, 2 and 3 of Annex 61-03.
CHAPTER 2
Relief from import duty
Article 253
Information required
(Article 203(6) of the Code)
1. The declarant shall make the information establishing that the conditions for relief from import duty have been fulfilled available to the customs office where the customs declaration for release for free circulation is lodged.
2. The information referred to in paragraph 1 may be provided by any of the following means:
|
(a) |
access to the relevant particulars of the customs or re-export declaration on the basis of which the returned goods were originally exported or re-exported from the customs territory of the Union; |
|
(b) |
a print out, authenticated by the competent customs office, of the customs or re-export declaration on the basis of which the returned goods were originally exported or re-exported from the customs territory of the Union; |
|
(c) |
a document issued by the competent customs office, with the relevant particulars of that customs declaration or re-export declaration; |
|
(d) |
a document issued by the customs authorities certifying that the conditions for the relief from import duty have been fulfilled (information sheet INF3). |
3. Where information available to the competent customs authorities establishes that the goods declared for release for free circulation were originally exported from the customs territory of the Union and at that time fulfilled the conditions for being granted relief from import duty as returned goods, the information referred to in paragraph 2 shall not be required.
4. Paragraph 2 shall not apply where goods may be declared for release for free circulation orally or by any other act. Nor shall it apply to the international movement of packing materials, means of transport or certain goods admitted under specific customs arrangements unless where provided otherwise.
Article 254
Goods which on export benefited from measures laid down under the common agricultural policy
(Article 203(6) of the Code)
A declaration for release for free circulation relating to returned goods whose export may have given rise to the completion of formalities with a view to obtaining refunds or other amounts provided for under the common agricultural policy, shall be supported by the documents referred to in Article 253 of this Regulation and by a certificate issued by the authorities responsible for the granting of such refunds or amounts in the Member State of export.
Where the customs authorities at the customs office where the goods are declared for release for free circulation have information establishing that no refund or other amount provided for on export under the common agricultural policy has been granted, and cannot subsequently be granted, the certificate shall not be required.
Article 255
Issuing information sheet INF 3
(Articles 6(3)(a) and 203(6) of the Code)
1. The exporter may request an information sheet INF 3 from the customs office of export.
2. Where the exporter requests the information sheet INF 3 at the time of export, the information sheet INF 3 shall be issued by the customs office of export at the time of completion of the export formalities for the goods.
Where it is possible that the exported goods will be returned to the customs territory of the Union through several customs offices, the exporter may request several information sheets INF 3 each covering a part of the total quantity of the goods exported.
3. Where the exporter requests an information sheet INF 3 after the completion of the export formalities for the goods, the information sheet INF 3 may be issued by the customs office of export if the information about the goods stated in the exporter’s request corresponds to the information about the exported goods at the disposal of the customs office of export and no refund or other amount provided for on export under the common agricultural policy has been granted, and cannot subsequently be granted, in respect of the goods.
4. Where an information sheet INF 3 has been issued, the exporter may request that the customs office of export replace it by several information sheets INF 3 each covering a part of the total quantity of goods included in the information sheet INF 3 initially issued.
5. The exporter may ask for an information sheet INF 3 to be issued only in respect of a part of the exported goods.
6. Where an information sheet INF 3 is issued on paper, a copy shall be kept by the customs office of export which issued it.
7. Where the original information sheet INF 3 was issued on paper and has been stolen, lost or destroyed the customs office of export which issued it may issue a duplicate at the request of an exporter.
The customs office of export shall record on the copy of information sheet INF 3 in its possession that a duplicate has been issued.
8. Where information sheet INF 3 is issued on paper, it shall be drawn up using the form laid down in Annex 62-02.
Article 256
Communication between authorities
(Article 203(6) of the Code)
At the request of the customs office where the returned goods are declared for release for free circulation, the customs office of export shall communicate any information at its disposal establishing that the conditions for the relief from import duty have been fulfilled in respect of those goods.
Article 257
Relief from import duty
(Article 208(2) of the Code)
Evidence that the conditions laid down in Article 208(1) of the Code are fulfilled may be provided in accordance with the provisions of Articles 213, 214 and 215 of this Regulation and Articles 130, 131, 132 and 133 of Delegated Regulation (EU) 2015/2446, as appropriate.
TITLE VII
SPECIAL PROCEDURES
CHAPTER 1
General provisions
Article 258
Supporting document for an oral customs declaration for temporary admission
(Article 22(2) of the Code)
Where an application for an authorisation for temporary admission is based on an oral customs declaration, the declarant shall present the supporting document referred to in Article 165 of Delegated Regulation (EU) 2015/2446 in duplicate, and one copy shall be endorsed by the customs authorities and given to the holder of the authorisation.
Article 259
Examination of the economic conditions
(Articles 28(1)(a) and 211(6) of the Code)
1. Where following an application for an authorisation as referred to in Article 211(1)(a) of the Code an examination of the economic conditions is required in accordance with Article 211(6) of the Code, the customs administration of the customs authority competent for taking a decision on the application shall transmit the file to the Commission without delay requesting such examination.
2. Where, after the issuing of an authorisation for the use of a processing procedure, evidence becomes available to a customs administration of a Member State that the essential interests of Union producers are likely to be adversely affected by the use of that authorisation, that customs administration shall transmit the file to the Commission requesting an examination of the economic conditions.
3. An examination of the economic conditions at Union level may also take place at the initiative of the Commission where it has evidence that the essential interests of Union producers are likely to be adversely affected by the use of an authorisation.
4. The Commission shall establish an expert group, composed of the representatives of the Member States, which shall advise the Commission on whether the economic conditions are fulfilled or not.
5. The conclusion reached on the economic conditions shall be taken into account by the customs authority concerned and by any other customs authority dealing with similar applications or authorisations.
It may be specified in the conclusions reached on the economic conditions that the case under examination is unique and therefore cannot serve as a precedent for other applications or authorisations.
6. Where it has been concluded that the economic conditions are no longer fulfilled, the competent customs authority shall revoke the relevant authorisation. The revocation shall take effect no later than 1 year after the day following the date on which the decision on the revocation is received by the holder of the authorisation.
Article 260
Consultation procedure between customs authorities
(Article 22 of the Code)
1. Where an application has been submitted for an authorisation referred to in Article 211(1) of the Code and involving more than one Member State, Articles 10 and 14 of this Regulation and paragraphs 2 to 5 of this Article shall apply, unless the customs authority competent to take the decision is of the opinion that the conditions for granting such an authorisation are not fulfilled.
2. The customs authority competent to take the decision shall communicate to the other customs authorities concerned the application and the draft authorisation at the latest 30 days after the date of acceptance of the application.
3. No authorisation involving more than one Member State shall be issued without the prior agreement of the customs authorities concerned on the draft authorisation.
4. The other customs authorities concerned shall communicate objections, if any, or their agreement within 30 days after the date on which the draft authorisation was communicated. Objections shall be duly justified.
Where objections are communicated within that time-limit and no agreement is reached within 60 days after the date on which the draft authorisation was communicated, the authorisation shall not be granted to the extent to which objections were raised.
5. If the other customs authorities concerned have not communicated objections within 30 days after the date on which the draft authorisation was communicated, their agreement shall be deemed to be given.
Article 261
Cases in which the consultation procedure is not required
(Article 22 of the Code)
1. The competent customs authority shall take a decision on an application without consultation of the other customs authorities concerned as laid down in Article 260 of this Regulation in any of the following cases:
|
(a) |
an authorisation involving more than one Member State is:
|
|
(b) |
two or more of the Member States involved have agreed thereto; |
|
(c) |
the only activity involving different Member States is an operation where the customs office of placement and the customs office of discharge are not the same; |
|
(d) |
an application for an authorisation for temporary admission which involves more than one Member State is made based on a customs declaration in the standard form. |
In such cases, the customs authority having taken the decision shall make available to the other customs authorities concerned the particulars of the authorisation.
2. The competent customs authority shall take a decision on an application without consultation of the other customs authorities concerned as laid down in Article 260 of this Regulation and without making available the particulars of the authorisation to the other customs authorities concerned in accordance with paragraph 1, in any of the following cases:
|
(a) |
where ATA or CPD carnets are used; |
|
(b) |
where an authorisation for temporary admission is granted by release of goods for the relevant customs procedure in accordance with Article 262 of this Regulation; |
|
(c) |
where two or more of the Member States involved have agreed thereto; |
|
(d) |
where the only activity involving different Member States consists in the movement of goods. |
Article 262
Authorisation in the form of release of goods
(Article 22(1) of the Code)
Where an application for an authorisation has been made based on a customs declaration in accordance with Article 163(1) or (5) of Delegated Regulation (EU) 2015/2446, the authorisation shall be granted by release of goods for the relevant customs procedure.
Article 263
Customs declaration lodged at another customs office
(Article 159(3) of the Code)
The competent customs authority may allow in exceptional cases that the customs declaration be lodged at a customs office that is not specified in the authorisation. In that case, the competent customs authority shall inform the supervising customs office without delay.
Article 264
Discharge of a special procedure
(Article 215 of the Code)
1. Where goods have been placed under a special procedure using two or more customs declarations by virtue of one authorisation, the placing of such goods or of the products obtained therefrom under a subsequent customs procedure, or their assignment to their prescribed end-use, shall be considered to discharge the procedure for the goods in question placed under the earliest of the customs declarations.
2. Where goods have been placed under a special procedure using two or more customs declarations by virtue of one authorisation and the special procedure is discharged by taking the goods out of the customs territory of the Union or by destruction of the goods with no waste remaining, the taking out of the goods or the destruction with no waste remaining shall be considered to discharge the procedure for the goods in question placed under the earliest of the customs declarations.
3. By derogation from paragraphs 1 and 2, the holder of the authorisation or the holder of the procedure may request the discharge to be made in relation to specific goods placed under the procedure.
4. The application of paragraphs 1 and 2 shall not lead to unjustified import duty advantages.
5. Where the goods under the special procedure are placed together with other goods, and there is total destruction or irretrievable loss, the customs authorities may accept evidence produced by the holder of the procedure indicating the actual quantity of goods under the procedure which was destroyed or lost.
Where the holder of the procedure cannot produce evidence acceptable to the customs authorities, the amount of goods which has been destroyed or lost shall be established by reference to the proportion of goods of the same type under the procedure at the time when the destruction or loss occurred.
Article 265
Bill of discharge
(Article 215 of the Code)
1. Without prejudice to Articles 46 and 48 of the Code, the supervising customs office shall control the bill of discharge as referred to in Article 175(1) of Delegated Regulation (EU) 2015/2446 without delay.
The supervising customs office may accept the amount of import duty payable as determined by the holder of the authorisation.
2. The amount of import duty payable shall be entered in the accounts as referred to in Article 104 of the Code within 14 days from the date on which the bill of discharge was communicated to the supervising customs office.
Article 266
Transfer of rights and obligations
(Article 218 of the Code)
The competent customs authority shall decide whether a transfer of rights and obligations as referred to in Article 218 of the Code may take place or not. If such transfer may take place, the competent customs authority shall establish the conditions under which the transfer is allowed.
Article 267
Movement of goods under a special procedure
(Article 219 of the Code)
1. Movement of goods to the customs office of exit with a view to discharging a special procedure other than end-use and outward processing by taking goods out of the customs territory of the Union shall be carried out under cover of the re-export declaration.
2. Where goods are moved under outward processing from the customs office of placement to the customs office of exit, the goods shall be subject to the provisions that would have been applicable had the goods been placed under the export procedure.
3. Where goods are moved under end-use to the customs office of exit, the goods shall be subject to the provisions that would have been applicable had the goods been placed under the export procedure.
4. Customs formalities other than keeping of records as referred to in Article 214 of the Code are not required for any movement which is not covered by paragraphs 1 to 3.
5. Where movement of goods takes place in accordance with paragraphs 1 or 3, the goods shall remain under the special procedure until they have been taken out of the customs territory of the Union.
Article 268
Formalities for the use of equivalent goods
(Article 223 of the Code)
1. The use of equivalent goods shall not be subject to the formalities for placing goods under a special procedure.
2. Equivalent goods may be stored together with other Union goods or non-Union goods. In such cases, the customs authorities may establish specific methods of identifying the equivalent goods with a view to distinguishing them from the other Union goods or non-Union goods.
Where it is impossible or would only be possible at disproportionate cost to identify at all times each type of goods, accounting segregation shall be carried out with regard to each type of goods, customs status and, where appropriate, origin of the goods.
3. In the case of end-use, the goods which are replaced by equivalent goods shall no longer be under customs supervision in any of the following cases:
|
(a) |
the equivalent goods have been used for the purposes laid down for the application of the duty exemption or reduced rate of duty; |
|
(b) |
the equivalent goods are exported, destroyed or abandoned to the State; |
|
(c) |
the equivalent goods have been used for purposes other than those laid down for the application of the duty exemption or reduced duty rate and the applicable import duty has been paid. |
Article 269
Status of equivalent goods
(Article 223 of the Code)
1. In case of customs warehousing and temporary admission, the equivalent goods shall become non-Union goods and the goods which they are replacing shall become Union goods at the time of their release for the subsequent customs procedure discharging the procedure or at the time when the equivalent goods have left the customs territory of the Union.
2. In case of inward processing, the equivalent goods and the processed products obtained therefrom shall become non-Union goods and the goods which they are replacing shall become Union goods at the time of their release for the subsequent customs procedure discharging the procedure or at the time when the processed products have left the customs territory of the Union.
However, where the goods placed under the inward processing procedure are put on the market before the procedure is discharged, their status shall change at the time when they are put on the market. In exceptional cases, where the equivalent goods are expected not to be available at the time when the goods are put on the market, the customs authorities may allow, at the request of the holder of the procedure, the equivalent goods to be available at a later time within a reasonable period to be determined by them.
3. In case of prior export of processed products under inward processing, the equivalent goods and the processed products obtained therefrom shall become non-Union goods with retroactive effect at the time of their release for the export procedure if the goods to be imported are placed under that procedure.
Where the goods to be imported are placed under inward processing, they shall at the same time become Union goods.
Article 270
Electronic system relating to eATA carnets
(Article 16(1) of the Code)
An electronic information and communication system (eATA Carnet System) set up pursuant to Article 16(1) of the Code shall be used for the processing, exchange and storage of information pertaining to eATA carnets issued based on Article 21a of the Istanbul Convention. Information shall be made available through this system by the competent customs authorities without delay.
Article 271
Electronic system relating to Standardised exchange of information
(Article 16(1) of the Code)
1. An electronic information and communication system set up pursuant to Article 16(1) of the Code shall be used for the standardised exchange of information (INF) pertaining to any of the following procedures:
|
(a) |
inward processing EX/IM or outward processing EX/IM; |
|
(b) |
inward processing IM/EX or outward processing IM/EX, where more than one Member State is involved; |
|
(c) |
inward processing IM/EX where one Member State is involved and the responsible customs authority as referred to in Article 101(1) of the Code has requested an INF. |
Such system shall also be used for the processing and storage of the relevant information. Where an INF is required, the information shall be made available through this system by the supervising customs office without delay. Where a customs declaration, re-export declaration or re-export notification refers to an INF, the competent customs authorities shall update the INF without delay.
In addition, the electronic information and communication system shall be used for the standardised exchange of information pertaining to commercial policy measures.
2. Paragraph 1 of this Article shall be applicable from the date of deployment of the UCC INF referred to in the Annex to Implementing Decision 2014/255/EU.
CHAPTER 2
Transit
Article 272
Controls and formalities for goods leaving and re-entering the customs territory of the Union
(Articles 226(3)(b), (c), (e), (f) and 227(2)(b), (c), (e), (f) of the Code)
Where, in the course of movement of goods from one point to another within the customs territory of the Union, goods leave and re-enter the customs territory of the Union, the customs controls and formalities applicable in accordance with the TIR Convention, the ATA Convention, the Istanbul Convention, the Agreement between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 or in accordance with the acts of the Universal Postal Union shall be carried out at the points where the goods temporarily leave the customs territory of the Union and where they re-enter that territory.
Article 273
Electronic system relating to transit
(Article 16(1) of the Code)
1. For the exchange of TIR carnet data for TIR operations and for the completion of the customs formalities of Union transit procedures, an electronic system set up pursuant to Article 16(1) of the Code (electronic transit system) shall be used.
2. In case of discrepancies between the particulars in the TIR carnet and the particulars in the electronic transit system, the TIR carnet shall prevail.
3. By derogation from paragraph 1 of this Article, until the date of the upgrading of the system referred to therein in accordance with the Annex to Implementing Decision 2014/255/EU, Member States shall use the New Computerised Transit System set up by Commission Regulation (EC) No 1192/2008 (20).
Article 274
TIR operation in particular circumstances
(Articles 6(3)(b), 226(3)(b) and 227(2)(b) of the Code)
The customs authority shall accept a TIR carnet without exchange of TIR carnet data for the TIR operation in the event of a temporary failure of:
|
(a) |
the electronic transit system; |
|
(b) |
the computerised system used by the TIR carnet holders for lodging the TIR carnet data by means of electronic data-processing techniques; |
|
(c) |
the electronic connection between the computerised system used by the TIR carnet holders for lodging the TIR carnet data by means of electronic data-processing techniques and the electronic transit system. |
The acceptance of TIR carnets without exchange of TIR carnet data in the event of a temporary failure as referred to in points (b) or (c) shall be subject to the approval of the customs authorities.
Article 275
Itinerary for movements of goods under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
1. Goods moved under a TIR operation shall be transported to the customs office of destination or exit along an economically justified itinerary.
2. Where the customs office of departure or entry considers it necessary, it shall prescribe an itinerary for the TIR operation taking into account any relevant information communicated by the TIR carnet holder.
When prescribing an itinerary, the customs office shall enter in the electronic transit system and on the TIR carnet at least the indication of the Member States through which the TIR operation is to take place.
Article 276
Formalities to be completed at the customs office of departure or entry for movements of goods under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
1. The TIR carnet holder shall submit the TIR carnet data for the TIR operation at the customs office of departure or entry.
2. The customs office to which the TIR carnet data has been submitted shall set a time-limit within which the goods shall be presented at the customs office of destination or exit, taking into account the following:
|
(a) |
the itinerary; |
|
(b) |
the means of transport; |
|
(c) |
transport legislation or other legislation which might have an impact on setting a time-limit; |
|
(d) |
any relevant information communicated by the TIR carnet holder. |
3. Where the time-limit is set by the customs office of departure or entry, it shall be binding on the customs authorities of the Member States the territory of which the goods enter during the TIR operation, and that time-limit shall not be altered by those authorities.
4. Where the goods are released for the TIR operation, the customs office of departure or entry shall record the MRN of the TIR operation in the TIR carnet. The customs office releasing those goods shall notify the TIR carnet holder of the release of the goods for the TIR operation.
At the request of the TIR carnet holder the customs office of departure or entry shall provide a transit accompanying document or, where appropriate, a transit/security accompanying document to the TIR carnet holder.
The transit accompanying document shall be provided using the form set out in Annex B-02 to Delegated Regulation (EU) 2015/2446 and, if necessary, supplemented by the List of items in the form set out in Annex B-03 to the same Delegated Regulation. The transit/security accompanying document shall be provided using the form set out in Annex B-04 to the same Delegated Regulation and supplemented by the Transit/Security list of items in the form set out in Annex B-05 to the same Delegated Regulation.
5. The customs office of departure or entry shall transmit the particulars of the TIR operation to the declared customs office of destination or exit.
Article 277
Incidents during movement of goods under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
1. The carrier shall present without undue delay after the incident the goods together with the road vehicle, the combination of vehicles or the container, the TIR carnet and the MRN of the TIR operation to the nearest customs authority of the Member State in whose territory the means of transport is located where:
|
(a) |
the carrier is obliged to deviate from the itinerary prescribed in accordance with Article 268 due to circumstances beyond his control; |
|
(b) |
there is an incident or accident within the meaning of Article 25 of the TIR Convention. |
2. Where the customs authority in whose territory the means of transport is located considers that the TIR operation concerned may continue, it shall take any steps that it considers necessary.
Relevant information concerning the incidents referred to in paragraph 1 shall be recorded in the electronic transit system by that customs authority.
3. Until the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision 2014/255/EU, relevant information concerning the incidents referred to in paragraph 1 shall be recorded in the electronic transit system by the customs office of destination or exit.
4. Until the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision 2014/255/EU, the second subparagraph of paragraph 2 of this Article shall not apply.
Article 278
Presentation of goods moved under a TIR operation at the customs office of destination or exit
(Articles 226(3)(b) and 227(2)(b) of the Code)
1. Where goods moved under a TIR operation arrive at the customs office of destination or exit, the following shall be presented at that customs office:
|
(a) |
the goods together with the road vehicle, the combination of vehicles or the container; |
|
(b) |
the TIR carnet; |
|
(c) |
the MRN of the TIR operation; |
|
(d) |
any information required by the customs office of destination or exit. |
The presentation shall take place during the official opening hours. However, the customs office of destination or exit may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at another place.
2. Where the presentation has taken place at the customs office of destination or exit after expiry of the time-limit set by the customs office of departure or entry in accordance with Article 276(2) of this Regulation, the TIR carnet holder shall be deemed to have complied with the time-limit where he or the carrier proves to the satisfaction of the customs office of destination or exit that the delay is not attributable to him.
3. A TIR operation may be terminated at a customs office other than that declared in the transit declaration. That customs office shall then be considered to be the customs office of destination or exit.
Article 279
Formalities at the customs office of destination or exit for goods moved under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
1. The customs office of destination or exit shall notify the customs office of departure or entry of the arrival of the goods on the day the goods together with the road vehicle, the combination of vehicles or the container, the TIR carnet, the MRN of the TIR operation are presented in accordance with Article 278(1) of this Regulation.
2. Where the TIR operation is terminated at a customs office other than that declared in the transit declaration, the customs office considered to be the customs office of destination or exit in accordance with Article 278(3) of this Regulation shall notify the arrival to the customs office of departure or entry on the day the goods are presented in accordance with Article 278(1) of this Regulation.
The customs office of departure or entry shall notify the arrival to the customs office of destination or exit declared in the transit declaration.
3. The customs office of destination or exit shall notify the control results to the customs office of departure or entry at the latest on the third day following the day the goods are presented at the customs office of destination or exit or at another place in accordance with Article 278(1) of this Regulation. In exceptional cases that time-limit may be extended up to 6 days.
However, where goods are received by an authorised consignee referred to in Article 230 of the Code, the customs office of departure or entry shall be notified at the latest on the sixth day following the day the goods were delivered to the authorised consignee.
4. The customs office of destination or exit shall terminate the TIR operation in accordance with Articles 1(d) and 28(1) of the TIR Convention. It shall complete counterfoil No 2 of the TIR carnet and retain Voucher No 2 of the TIR carnet. The TIR carnet shall be returned to the TIR carnet holder or to the person acting on his behalf.
5. Where Article 274 of this Regulation applies, the customs authorities of the Member State of destination or exit shall return the appropriate part of Voucher No 2 of the TIR carnet to the customs office of departure or entry without delay and at the latest within 8 days from the date when the TIR operation was terminated.
Article 280
Enquiry procedure for movements of goods under a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
1. Where the customs office of departure or entry has not received the control results within 6 days after receiving the notification of arrival of the goods, that customs office shall immediately request the control results from the customs office of destination or exit which sent the notification of arrival of the goods.
The customs office of destination or exit shall send the control results immediately after receiving the request from the customs office of departure or entry.
2. Where the customs authority of the Member State of departure or entry has not yet received information that allows for the discharge of the TIR operation or for the recovery of the customs debt, it shall request the relevant information from the TIR carnet holder or, where sufficient particulars are available at the place of destination or exit, from the customs office of destination or exit, in the following cases:
|
(a) |
the customs office of departure or entry has not received the notification of arrival of the goods by the expiry of the time-limit for the presentation of the goods set in accordance with Article 276(2) of this Regulation; |
|
(b) |
the customs office of departure or entry has not received the control results requested in accordance with paragraph 1; |
|
(c) |
the customs office of departure or entry becomes aware that the notification of arrival of the goods or the control results were sent in error. |
3. The customs authority of the Member State of departure or entry shall send requests for information in accordance with paragraph 2(a) within a period of 7 days after the expiry of the time-limit referred to therein and requests for information in accordance with paragraph 2(b) within a period of 7 days after the expiry of the applicable time-limit referred to in paragraph 1.
However, if, before the expiry of those time-limits, the customs authority of the Member State of departure or entry receives information that the TIR operation has not been terminated correctly, or suspects that to be the case, it shall send the request without delay.
4. Replies to requests made in accordance with paragraph 2 shall be sent within 28 days from the date on which the request was sent.
5. Where, following a request in accordance with paragraph 2, the customs office of destination or exit has not provided sufficient information for the TIR operation to be discharged, the customs authority of the Member State of departure or entry shall request the TIR carnet holder to provide that information, at the latest 35 days after the initiating the enquiry procedure.
However, until the dates of deployment of the upgrading of the NCTS referred to in Annex to Implementing Decision 2014/255/EU, that customs authority shall request the TIR carnet holder to provide that information, at the latest 28 days after the initiating the enquiry procedure.
The TIR carnet holder shall reply to that request within 28 days from the date on which it was sent. At the request of the TIR carnet holder this period may be extended for further 28 days.
6. Where a TIR carnet has been accepted without exchange of TIR carnet data for the TIR operation in accordance with Article 267, the customs authority of the Member State of departure or entry shall initiate an enquiry procedure in order to obtain the information needed to discharge the TIR operation if, after 2 months from the date of the acceptance of the TIR carnet, it has not received proof that the TIR operation has been terminated. This authority sends the request for the relevant information to the customs authority of the Member State of destination or exit. That customs authority shall reply to that request within 28 days from the date on which it was sent.
However, if, before the expiry of that period, the customs authority of the Member State of departure or entry receives information that the TIR operation has not been terminated correctly, or suspects that to be the case, it shall initiate the enquiry procedure without delay.
The enquiry procedure shall also be initiated by the customs authority of the Member State of departure or entry if information becomes available that proof of the termination of the TIR operation was falsified and the enquiry procedure is necessary to achieve the objectives of the paragraph 9.
7. The customs authority of the Member State of departure or entry shall inform the guaranteeing association concerned that it has not been possible to discharge the TIR operation, and invite it to provide proof that the TIR operation has been terminated. That information shall not be considered a notification within the meaning of Article 11(1) of the TIR Convention.
8. Where during the steps of an enquiry procedure set out in paragraphs 1 to 7 it is established that the TIR operation was terminated correctly, the customs authority of the Member State of departure or entry shall discharge the TIR operation and shall immediately inform the guaranteeing association and the TIR carnet holder and, where appropriate, any customs authority that may have initiated a recovery procedure.
9. Where during the steps of an enquiry procedure set out in paragraphs 1 to 7 it is established that the TIR operation cannot be discharged, the customs authority of the Member State of departure or entry shall establish whether a customs debt has been incurred.
If a customs debt has been incurred, the customs authority of the Member State of departure or entry shall take the following measures:
|
(a) |
identify the debtor; |
|
(b) |
determine the customs authority responsible for the notification of the customs debt in accordance with Article 102(1) of the Code. |
Article 281
Alternative proof of termination of a TIR operation
(Articles 226(3)(b) and 227(2)(b) of the Code)
1. The TIR operation shall be considered as having been terminated correctly within the time-limit set in accordance with Article 276(2) of this Regulation where the TIR carnet holder or the guaranteeing association presents, to the satisfaction of the customs authority of a Member State of departure or entry, one of the following documents identifying the goods:
|
(a) |
a document certified by the customs authority of the Member State of destination or exit which identifies the goods and establishes that the goods have been presented at the customs office of destination or exit, or been delivered to an authorised consignee as referred to in Article 230 of the Code; |
|
(b) |
a document or a customs record, certified by the customs authority of a Member State, which establishes that the goods have physically left the customs territory of the Union; |
|
(c) |
a customs document issued in a third country where the goods are placed under a customs procedure; |
|
(d) |
a document issued in a third country, stamped or otherwise certified by the customs authority of that country and establishing that the goods are considered to be in free circulation in that country. |
2. Instead of the documents referred to in paragraph 1, copies thereof certified as being true copies by the body which certified the original documents, by the authority of the third country concerned or by an authority of a Member State may be provided as proof.
3. The notification of arrival of the goods referred to in Article 279(1) and (2) of this Regulation shall not be considered to be proof that the TIR operation has been terminated correctly.
Article 282
Formalities for goods moved under the TIR operation received by an authorised consignee
(Articles 226(3)(b) and 227(2)(b) of the Code)
1. When the goods arrive at a place specified in the authorisation referred to in Article 230 of the Code, the authorised consignee shall:
|
(a) |
immediately notify the customs office of destination of arrival of the goods and inform it of any irregularities or incidents that occurred during transport; |
|
(b) |
unload the goods only after obtaining the permission from the customs office of destination; |
|
(c) |
after unloading, enter the results of the inspection and any other relevant information relating to the unloading into his records without delay; |
|
(d) |
notify the customs office of destination of the results of the inspection of the goods and inform it of any irregularities on the third day following the day on which he has received the permission to unload the goods, at the latest. |
2. When the customs office of destination has received notification of arrival of the goods at the premises of the authorised consignee, it shall notify the customs office of departure or entry of the arrival of the goods.
3. When the customs office of destination has received the results of the inspection of the goods referred to in paragraph 1(d) it shall send the control results to the customs office of departure or entry on the sixth day following the day the goods were delivered to the authorised consignee, at the latest.
4. At the request of the TIR carnet holder, the authorised consignee shall issue a receipt which certifies the arrival of the goods at a place specified in the authorisation referred to in Article 230 of the Code and contains a reference to the MRN of the TIR operation and to the TIR carnet. The receipt shall not be considered to be proof that the TIR operation has been terminated within the meaning of Article 279(4) of this Regulation.
5. The authorised consignee shall ensure that the TIR carnet together with the MRN of the TIR operation are presented within the time-limit laid down in the authorisation, at the customs office of destination for the purposes of terminating the TIR operation in accordance with Article 279(4) of this Regulation.
6. The TIR carnet holder shall be considered to have fulfilled his obligations under Article 1(o) of the TIR Convention where the TIR carnet together with the road vehicle, the combination of vehicles or the container and the goods have been presented intact to the authorised consignee at a place specified in the authorisation.
Article 283
Notification of offences and irregularities
(Articles 226(3)(c) and 227(2)(c) of the Code)
The customs office of coordination, referred to in Article 166, of the Member State where an offence or irregularity has been committed in the course of or in connection with an ATA transit movement shall notify the ATA carnet holder and the guaranteeing association of the offence or irregularity within a year of the date of expiry of the validity of the carnet.
Article 284
Alternative proof of termination of the ATA transit operation
(Articles 226(3)(c) and 227(2)(c) of the Code)
1. The ATA transit operation shall be considered as having been terminated correctly where the ATA carnet holder presents, within the time-limits prescribed in Article 7(1) and (2) of the ATA Convention where the carnet is issued under the ATA Convention or in Article 9(1)(a) and (b) of Annex A to the Istanbul Convention where the carnet is issued under the Istanbul Convention and to the satisfaction of the customs authority, one of the following documents identifying the goods:
|
(a) |
the documents referred to in Article 8 of the ATA Convention where the carnet is issued under the ATA Convention or in Article 10 of Annex A to the Istanbul Convention where the carnet is issued under the Istanbul Convention; |
|
(b) |
a document certified by the customs authority establishing that the goods have been presented at the customs office of destination or exit; |
|
(c) |
a document issued by the customs authorities in a third country where the goods are placed under a customs procedure. |
2. Instead of the documents referred to in paragraph 1, copies thereof certified as being true copies by the body which certified the original documents may be provided as proof.
Article 285
Designated customs offices
(Articles 226(3)(e), 227(2)(e) and 159(3) of the Code)
The customs authority in each Member State in which forces of the North Atlantic Treaty Organisation (NATO forces) eligible to use form 302 are stationed shall designate the customs office or offices responsible for customs formalities and controls concerning the movement of goods carried out by or on behalf of those forces.
Article 286
Supply of forms 302 to NATO forces
(Articles 226(3)(e) and 227(2)(e) of the Code)
The designated customs office of the Member State of departure shall supply the NATO forces stationed in its area with forms 302 which:
|
(a) |
are pre-authenticated with the stamp and signature of an official of that office; |
|
(b) |
are serially numbered; |
|
(c) |
bear the full address of that designated customs office for the return copy of the form 302. |
Article 287
Procedural rules applying to the use of form 302
(Articles 226(3)(e) and 227(2)(e) of the Code)
1. At the time of dispatch of the goods, the NATO forces shall do either of the following:
|
(a) |
lodge the form 302 data electronically at the customs office of departure or entry; |
|
(b) |
complete form 302 with a statement that the goods are being moved under their control and authenticate this statement by their signature, stamp and date. |
2. Where the NATO forces lodge the form 302 data electronically in accordance with paragraph 1(a), Articles 294, 296, 304, 306,314, 315, and 316 of this Regulation shall apply mutatis mutandis.
3. Where the NATO forces proceed in accordance with paragraph 1(b), a copy of the form 302 shall be given, without delay, to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces which dispatch the goods or on whose behalf the goods are being dispatched.
The other copies of the form 302 shall accompany the consignment to the NATO forces of destination where the forms shall be stamped and signed by those NATO forces.
At the time of arrival of the goods two copies of the form shall be given to the designated customs office responsible for customs formalities and controls pertaining to the NATO forces of destination.
That designated customs office shall retain one copy and shall return the second copy to the customs office responsible for customs formalities and controls pertaining to the NATO forces which dispatch the goods or on whose behalf the goods are being dispatched.
Article 288
Movement of non-Union goods in postal consignments under the external transit procedure
(Article 226(3)(f) of the Code)
Where non-Union goods are moved under the external transit procedure in accordance with Article 226(3)(f) of the Code, the postal consignment and any accompanying documents shall bear a label set out in Annex 72-01.
Article 289
Movement of postal consignments containing both Union and non-Union goods
(Articles 226(3)(f) and 227(2)(f) of the Code)
1. Where a postal consignment contains both Union goods and non-Union goods that consignment and any accompanying documents shall bear a label set out in Annex 72-01.
2. For the Union goods contained in a consignment as referred to in paragraph 1, proof of the customs status of Union goods or a reference to the MRN of that means of proof shall be sent separately to the postal operator of destination or be enclosed in the consignment.
Where the proof of the customs status of Union goods is sent separately to the postal operator of destination, that postal operator shall present the proof of the customs status of Union goods to the customs office of destination together with the consignment.
Where the proof of customs status of Union goods or its MRN is enclosed in the consignment, that shall be clearly indicated on the exterior of the package.
Article 290
Movement of postal consignments under the internal transit procedure in special situations
(Article 227(2)(f) of the Code)
1. Where Union goods are moved to, from or between special fiscal territories under the internal transit procedure in accordance with Article 227(2)(f) of the Code, the postal consignment and any accompanying documents shall bear a label set out in Annex 72-02.
2. Where Union goods are moved under the internal transit procedure in accordance with Article 227(2)(f) of the Code from the customs territory of the Union to a common transit country for onward transmission to the customs territory of the Union, those goods shall be accompanied by proof of the customs status of Union goods established by one of the means listed in Article 199 of this Regulation.
The proof of the customs status of Unions goods shall be presented to a customs office on re-entry in the customs territory of the Union.
Article 291
Transit operation in particular circumstances
(Article 6(3)(b) of the Code)
1. The customs authority shall accept a paper-based transit declaration in the event of a temporary failure of:
|
(a) |
the electronic transit system; |
|
(b) |
the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques; |
|
(c) |
the electronic connection between the computerised system used by the holders of the procedure for lodging the Union transit declaration by means of electronic data-processing techniques and the electronic transit system. |
The rules on the use of a paper-based transit declaration shall be laid down in Annex 72-04.
2. The acceptance of a paper-based transit declaration in the event of a temporary failure as referred to in points (b) or (c) shall be subject to the approval of the customs authorities.
Article 292
Verification and administrative assistance
(Article 48 of the Code)
1. The competent customs authority may carry out post-release controls of the information supplied and of any documents, forms, authorisations or data relating to the transit operation in order to check that the entries, the information exchanged and the stamps are authentic. Such controls shall be made where doubts arise as to the accuracy and authenticity of the information provided or where fraud is suspected. It may also be made on the basis of risk analysis or by random selection.
2. A competent customs authority receiving a request to make a post-release control shall respond without delay.
3. Where the competent customs authority of the Member State of departure makes a request to the competent customs authority for a post-release control of information related to the Union transit operation, the conditions laid down in Article 215(2) of the Code for discharging the transit procedure shall be deemed not to have been fulfilled until the authenticity and accuracy of the data have been confirmed.
Article 293
The Convention on a common transit procedure
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Where the holder of the goods uses the common transit procedure, paragraph 2 of this Article and Article 189 of Delegated Regulation (EU) 2015/2446 shall apply. However, goods circulating within the customs territory of the Union shall be deemed to be placed under the Union transit procedure in accordance with Article 1(2) of the Convention on a common transit procedure.
2. Where the provisions of the Convention on a common transit procedure apply and Union goods pass through one or more common transit countries, the goods shall be placed under the internal Union transit procedure as referred to in Article 227(2)(a) of the Code, except for Union goods which are carried entirely by sea or air.
Article 294
Mixed consignments
(Article 233(1)(b) of the Code)
A consignment may comprise both goods which are to be placed under the external Union transit procedure in accordance with Article 226 of the Code and goods which are to be placed under the internal Union transit procedure in accordance with Article 227 of the Code, provided that each item of the goods is marked accordingly in the transit declaration.
Article 295
Scope
(Articles 226(3)(a) and 227(2)(a) of the Code)
The Union transit procedure shall be compulsory in the following cases:
|
(a) |
where non-Union goods carried by air are loaded or reloaded at an Union airport; |
|
(b) |
where non-Union goods carried by sea are carried by a regular shipping service authorised in accordance with Article 120 of Delegated Regulation (EU) 2015/2446. |
Article 296
Transit declaration and means of transport
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Each transit declaration shall include only goods placed under the Union transit procedure that are moved or are to be moved from one customs office of departure to one customs office of destination on a single means of transport, in a container or in a package.
However, one transit declaration may include goods moved or to be moved from one customs office of departure to one customs office of destination in more than one container or in more than one package where the containers or packages are loaded on a single means of transport.
2. For the purposes of this Article, any of the following shall also be regarded as constituting a single means of transport, provided that the goods carried are dispatched together:
|
(a) |
a road vehicle accompanied by its trailer(s) or semi-trailer(s); |
|
(b) |
a set of coupled railway carriages or wagons; |
|
(c) |
boats constituting a single chain. |
3. Where for the purpose of the Union transit procedure a single means of transport is used for loading goods at more than one customs office of departure and for unloading at more than one customs office of destination, separate transit declarations shall be lodged for each of the consignments.
Article 297
Time-limit for the presentation of goods
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. The customs office of departure shall set a time-limit within which the goods shall be presented at the customs office of destination, taking into account the following:
|
(a) |
the itinerary; |
|
(b) |
the means of transport; |
|
(c) |
transport legislation or other legislation which might have an impact on setting a time-limit; |
|
(d) |
any relevant information communicated by the holder of the procedure. |
2. Where the time-limit is set by the customs office of departure, it shall be binding on the customs authorities of the Member States the territory of which the goods enter during a Union transit operation, and that time-limit shall not be altered by those authorities.
Article 298
Itinerary for movements of goods under the Union transit procedure
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Goods placed under the Union transit procedure shall be moved to the customs office of destination along an economically justified itinerary.
2. Where the customs office of departure or the holder of the procedure considers it necessary, that customs office shall prescribe an itinerary for the movements of goods during the Union transit procedure taking into account any relevant information communicated by the holder of the procedure.
When prescribing an itinerary, the customs office shall enter in the electronic transit system at least the indication of the Member States through which the transit is to take place.
Article 299
Sealing as an identification measure
(Articles 192, 226(3)(a) and 227(2)(a) of the Code)
1. Where goods are to be placed under the Union transit procedure, the customs office of departure shall seal the following:
|
(a) |
the space containing the goods, where the means of transport or container has been recognised by the customs office of departure as suitable for sealing; |
|
(b) |
each individual package, in other cases. |
2. The customs office of departure shall record the number of the seals and the individual seal identifiers, in the electronic transit system.
Article 300
Suitability for sealing
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. The customs office of departure shall consider means of transport or containers to be suitable for sealing on the following conditions:
|
(a) |
seals can be simply and effectively affixed to the means of transport or container; |
|
(b) |
the means of transport or container is so constructed that when goods are removed or introduced, the removal or introduction leaves visible traces, the seals are broken or show signs of tampering, or an electronic monitoring system registers the removal or introduction; |
|
(c) |
the means of transport or container contains no concealed spaces where goods may be hidden; |
|
(d) |
the spaces reserved for the goods are readily accessible for inspection by the customs authority. |
2. Road vehicles, trailers, semi-trailers and containers approved for the carriage of goods under customs seal in accordance with an international agreement to which the Union is a contracting party shall also be regarded as suitable for sealing.
Article 301
Characteristics of customs seals
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Customs seals shall have at least the following essential characteristics and comply with the following technical specifications:
|
(a) |
essential characteristics of the seals:
|
|
(b) |
technical specifications:
|
2. Where seals have been certified by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers - Mechanical Seals’, those seals shall be deemed to fulfil the requirements laid down in paragraph 1.
For containerised transports, seals with high-security features shall be used to the widest possible extent.
3. The customs seal shall bear the following indications:
|
(a) |
the word ‘Customs’ in one of the official languages of the Union or a corresponding abbreviation; |
|
(b) |
a country code, in the form of the ISO-alpha-2 country code, identifying the Member State in which the seal is affixed; |
|
(c) |
Member States may add the symbol of the European flag. |
Member States may in agreement with each other decide to use common security features and technology.
4. Each Member State shall notify the Commission about its customs seal types in use. The Commission shall make this information available to all Member States.
5. Whenever a seal needs to be removed to allow customs inspection, the customs authority shall endeavour to reseal as necessary, with a custom seal of at least equivalent security features and note the particulars of the action, including the new seal number, on the cargo documentation.
Article 302
Alternative identification measures to sealing
(Articles 192, 226(3)(a) and 227(2)(a) of the Code)
1. By way of derogation from Article 299 of this Regulation, the customs office of departure may decide not to seal the goods placed under the Union transit procedure and instead rely on the description of the goods in the transit declaration or in the supplementary documents provided that the description is sufficiently precise to permit easy identification of the goods and states their quantity and nature and any special features such as serial numbers of the goods.
2. By way of derogation from Article 299 of this Regulation, unless the customs office of departure decides otherwise, neither the means of transport nor the individual packages containing the goods shall be sealed where:
|
(a) |
the goods are carried by air, and either labels are affixed to each consignment bearing the number of the accompanying airway bill, or the consignment constitutes a load unit on which the number of the accompanying airway bill is indicated; |
|
(b) |
the goods are carried by rail, and identification measures are applied by the railway companies. |
Article 303
Release of goods for the Union transit procedure
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Only goods which have been sealed in accordance with Article 299 of this Regulation or in respect of which alternative identification measures have been taken in accordance with Article 302 of this Regulation shall be released for the Union transit procedure.
2. On release of the goods, the customs office of departure shall transmit the particulars of the Union transit operation:
|
(a) |
to the declared customs office of destination; |
|
(b) |
to each declared customs office of transit. |
Those particulars shall be based on data derived from the transit declaration, as amended where appropriate.
3. The customs office of departure shall notify the holder of the procedure of the release of the goods for the Union transit procedure.
4. At the request of the holder of the procedure, the customs office of departure shall provide a transit accompanying document or, where appropriate, a transit/security accompanying document to the holder of the procedure.
The transit accompanying document shall be provided using the form set out in Annex B-02 to of Delegated Regulation (EU) 2015/2446 and, if necessary, supplemented by the List of items in the form set out in Annex B-03 to the same Delegated Regulation. The transit/security accompanying document shall be provided using the form set out in Annex B-04 to the same Delegated Regulation and supplemented by the Transit/Security list of items in the form set out in Annex B-05 to the same Delegated Regulation.
Article 304
Presentation of goods moved under the Union transit procedure at the customs office of transit
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. The goods together with the MRN of the transit declaration shall be presented at each customs office of transit.
2. With respect to the presentation of the MRN of the transit declaration at each customs office of transit, the second paragraph of Article 184 of Delegated Regulation (EU) 2015/2446 shall apply.
3. The customs offices of transit shall record the border passage of the goods on the basis of the particulars of the Union transit operation received from the customs office of departure. That passage shall be notified by the customs offices of transit to the customs office of departure.
4. Where goods are carried via a customs office of transit other than that declared, the actual customs office of transit shall request the particulars of the Union transit operation from the customs office of departure and notify the border passage of the goods to the customs office of departure.
5. The customs offices of transit may inspect the goods. Any inspection of the goods shall be carried out mainly on the basis of the particulars of the Union transit operation received from the customs office of departure.
6. Paragraphs 1 to 4 shall not apply to the transport of goods by rail provided that the customs office of transit can verify the border passage of the goods by other means. Such verification shall take place only in case of need. The verification may take place retrospectively.
Article 305
Incidents during movement of goods under a Union transit operation
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. The carrier shall present without undue delay after the incident the goods together with the MRN of the transit declaration to the nearest customs authority of the Member State in whose territory the means of transport is located where:
|
(a) |
the carrier is obliged to deviate from the itinerary prescribed in accordance with Article 298 of this Regulation due to circumstances beyond his control; |
|
(b) |
seals are broken or tampered with in the course of a transport operation for reasons beyond the carrier’s control; |
|
(c) |
under the supervision of the customs authority, goods are transferred from one means of transport to another means of transport; |
|
(d) |
imminent danger necessitates immediate partial or total unloading of the sealed means of transport; |
|
(e) |
there is an incident which may affect the ability of the holder of the procedure or the carrier to comply with his obligations; |
|
(f) |
any of the elements constituting a single means of transport as referred to in Article 296(2) of this Regulation is changed. |
2. Where the customs authority in whose territory the means of transport is located considers that the Union transit operation concerned may continue, it shall take any steps that it considers necessary.
Relevant information concerning the incidents referred to in paragraph 1 shall be recorded in the electronic transit system by that customs authority.
3. In case of an incident as referred to in paragraph 1(c), the customs authorities shall not require presentation of the goods together with the MRN of the transit declaration if all of the following conditions are fulfilled:
|
(a) |
the goods are transferred from a means of transport that is not sealed; |
|
(b) |
the holder of the procedure or the carrier on behalf of the holder of the procedure provides relevant information concerning the transfer to the customs authority of the Member State in whose territory the means of transport is located; |
|
(c) |
the relevant information is recorded in the electronic transit system by that authority. |
4. In the case of an incident as referred to in paragraph 1(f), the carrier may continue the Union transit operation when one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems.
5. In the case of an incident as referred to in paragraph 1(f), where the tractor unit of a road vehicle is changed without its trailers or semi-trailers being changed, the customs authority shall not require presentation of the goods together with the MRN of the transit declaration if all of the following conditions are fulfilled:
|
(a) |
the holder of the procedure or the carrier on behalf of the holder of the procedure provides relevant information concerning the composition of the road vehicle to the customs authority of the Member State in whose territory that road vehicle is located; |
|
(b) |
the relevant information is recorded in the electronic transit system by that authority. |
6. Until the dates of deployment of the upgrading of the NCTS referred to in Annex to Implementing Decision 2014/255/EU, in the cases referred to in paragraph 1, the carrier shall make the necessary entries in the transit accompanying document or in the transit/security accompanying document and present without undue delay after the incident the goods together with the transit accompanying document or the transit/security accompanying document to the nearest customs authority of the Member State in whose territory the means of transport is located.
In the cases referred to in paragraphs 3(a) and (b), 4 and 5(a) the carrier is waived from the presentation of the goods and of the MRN of the transit declaration to this customs authority.
Relevant information concerning incidents during transit operation shall be recorded in the electronic transit system by the customs office of transit or by the customs office of destination.
7. Until the dates of deployment of the upgrading of the NCTS referred to in Annex to Implementing Decision 2014/255/EU, the second subparagraph of paragraph 2 of this Article shall not apply.
Article 306
Presentation of goods placed under the Union transit procedure at the customs office of destination
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Where goods placed under a Union transit procedure arrive at the customs office of destination, the following shall be presented at that customs office:
|
(a) |
the goods; |
|
(b) |
the MRN of the transit declaration; |
|
(c) |
any information required by the customs office of destination. |
The presentation shall take place during the official opening hours. However, the customs office of destination may, at the request of the person concerned, allow the presentation to take place outside the official opening hours or at any other place.
2. With respect to the presentation of the MRN of the transit declaration at each customs office of transit Article 184(2) of Delegated Regulation (EU) 2015/2446 shall apply.
3. Where the presentation has taken place after expiry of the time-limit set by the customs office of departure in accordance with Article 297(1) of this Regulation, the holder of the procedure shall be deemed to have complied with the time-limit where he or the carrier proves to the satisfaction of the customs office of destination that the delay is not attributable to him.
4. The Union transit procedure may be ended at a customs office other than that declared in the transit declaration. That customs office shall then be considered to be the customs office of destination.
5. At the request of the person presenting the goods at the customs office of destination, that customs office shall endorse a receipt which certifies the presentation of the goods at that customs office and contains a reference to the MRN of the transit declaration.
The receipt shall be provided using the form set out in Annex 72-03 and be completed in advance by the person concerned.
The receipt shall not be used as alternative proof of the Union transit procedure having ended within the meaning of Article 312 of this Regulation.
Article 307
Notification of arrival of goods under the Union transit procedure
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. The customs office of destination shall notify the customs office of departure of arrival of the goods on the day the goods and the MRN of the transit declaration are presented in accordance with Article 306(1) of this Regulation.
2. Where the Union transit procedure is ended at a customs office other than that declared in the transit declaration, the customs office considered to be the customs office of destination in accordance with Article 306(4) of this Regulation shall notify the arrival to the customs office of departure on the day the goods and the MRN of the transit declaration are presented in accordance with Article 306(1) of this Regulation.
The customs office of departure shall notify the arrival to the customs office of destination declared in the transit declaration.
Article 308
Controls and issuing of alternative proof
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Where the Union transit procedure is ended, the customs office of destination shall carry out customs controls on the basis of the particulars of the Union transit operation received from the customs office of departure.
2. Where the Union transit procedure is ended, no irregularity has been detected by the customs office of destination, and the holder of the procedure presents the transit accompanying document or the transit/security accompanying document, that customs office shall endorse that document at the request of the holder of the procedure for the purposes of providing alternative proof in accordance with Article 305. The endorsement shall consist of the stamp of that customs office, the official’s signature, the date and the following mention:
‘Alternative proof — 99202’.
Article 309
Sending the control results
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. The customs office of destination shall notify the control results to the customs office of departure at the latest on the third day following the day the goods are presented at the customs office of destination or at another place in accordance with Article 306(1) of this Regulation. In exceptional cases, that time-limit may be extended up to 6 days.
2. By derogation from paragraph 1, where goods are received by an authorised consignee as referred to in Article 233(4)(b) of the Code, the customs office of departure shall be notified at the latest on the sixth day following the day the goods were delivered to the authorised consignee.
Where goods are carried by rail and one or more carriages or wagons are withdrawn from a set of coupled railway carriages or wagons due to technical problems, as referred to in Article 305(4) of this Regulation, the customs office of departure shall be notified at the latest on the 12th day following the day the first part of goods has been presented.
3. Until the dates of deployment of the upgrading of the NCTS referred to in the Annex to Implementing Decision 2014/255/EU, the second subparagraph of paragraph 2 of this Article shall not apply.
Article 310
Enquiry procedure for goods moved under the Union transit procedure
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Where the customs office of departure has not received the control results within 6 days in accordance with Article 309(1) of this Regulation or the first subparagraph of Article 309(2) of this Regulation or within 12 days in accordance with the second subparagraph of Article 309(2) of this Regulation after receiving the notification of arrival of the goods, that customs office shall immediately request the control results from the customs office of destination which sent the notification of arrival of the goods.
The customs office of destination shall send the control results immediately after receiving the request from the customs office of departure.
2. Where the customs authority of the Member State of departure has not yet received information that allows for the discharge of the Union transit procedure or for the recovery of the customs debt, it shall request the relevant information from the holder of the procedure or, where sufficient particulars are available at the place of destination, from the customs office of destination, in the following cases:
|
(a) |
the customs office of departure has not received the notification of arrival of the goods by the expiry of the time-limit for the presentation of the goods set in accordance with Article 297 of this Regulation; |
|
(b) |
the customs office of departure has not received the control results requested in accordance with paragraph 1; |
|
(c) |
the customs office of departure becomes aware that the notification of arrival of the goods or the control results were sent in error. |
3. The customs authority of the Member State of departure shall send requests for information in accordance with paragraph 2(a) within a period of 7 days after the expiry of the time-limit referred to therein and requests for information in accordance with paragraph 2(b) within a period of 7 days after the expiry of the applicable time-limit referred to in paragraph 1.
However, if, before the expiry of those time-limits, the customs authority of the Member State of departure receives information that the Union transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay.
4. Replies to requests made in accordance with paragraph 2 shall be sent within 28 days from the date on which the request was sent.
5. Where, following a request in accordance with paragraph 2, the customs office of destination has not provided sufficient information for the Union transit procedure to be discharged, the customs authority of the Member State of departure shall request the holder of the procedure to provide that information, at the latest 35 days after initiating the enquiry procedure.
However, until the dates of deployment of the upgrading of the NCTS referred to in Annex to Implementing Decision 2014/255/EU, that customs authority shall request the holder of the procedure to provide that information, at the latest 28 days after the initiating the enquiry procedure.
The holder of the procedure shall reply to that request within 28 days from the date on which it was sent.
6. If the information provided in a reply from the holder of the procedure in accordance with paragraph 5 is not sufficient to discharge the Union transit procedure, but the customs authority of the Member State of departure considers it sufficient in order to continue the enquiry procedure, that authority shall immediately send a request for supplementary information to the customs office involved.
That customs office shall reply to the request within 40 days from the date on which it was sent.
7. Where during the steps of an enquiry procedure set out in paragraphs 1 to 6 it is established that the Union transit procedure was ended correctly, the customs authority of the Member State of departure shall discharge the Union transit procedure and shall immediately inform the holder of the procedure and, where appropriate, any customs authority that may have initiated a recovery procedure.
8. Where during the steps of an enquiry procedure set out in paragraphs 1 to 6 it is established that the Union transit procedure cannot be discharged, the customs authority of the Member State of departure shall establish whether a customs debt has been incurred.
If a customs debt has been incurred, the customs authority of the Member State of departure shall take the following measures:
|
(a) |
identify the debtor; |
|
(b) |
determine the customs authority responsible for the notification of the customs debt in accordance with Article 102(1) of the Code. |
Article 311
Request to transfer recovery of the customs debt
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Where the customs authority of the Member State of departure, during the enquiry procedure, and before the time-limit referred to in Article 77(a) of Delegated Regulation (EU) 2015/2446 expires, obtains evidence that the place where the events from which the customs debt arises occurred is in another Member State, that authority shall immediately and in any event within that time-limit send all the information available to the competent customs authority at that place.
2. The competent customs authority at that place shall acknowledge receipt of the information and inform the customs authority of the Member State of departure whether it is responsible for the recovery. If the customs authority of the Member State of departure has not received that information within 28 days, it shall immediately resume the enquiry procedure or start the recovery.
Article 312
Alternative proof of ending the Union transit procedure
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. The Union transit procedure shall be considered as having been ended correctly where the holder of the procedure presents, to the satisfaction of the customs authority of the Member State of departure, one of the following documents identifying the goods:
|
(a) |
a document certified by the customs authority of the Member State of destination which identifies the goods and establishes that the goods have been presented at the customs office of destination, or have been delivered to an authorised consignee as referred to in Article 233(4)(b) of the Code; |
|
(b) |
a document or a customs record, certified by the customs authority of a Member State which establishes that the goods have physically left the customs territory of the Union; |
|
(c) |
a customs document issued in a third country where the goods are placed under a customs procedure; |
|
(d) |
a document issued in a third country, stamped or otherwise certified by the customs authority of that country and establishing that the goods are considered to be in free circulation in that country. |
2. Instead of the documents referred to in paragraph 1, copies thereof certified as being true copies by the body which certified the original documents, by the authority of the third country concerned or by an authority of a Member State may be provided as proof.
3. The notification of arrival of the goods referred to in Article 300 shall not be considered to be proof that the Union transit procedure has been ended correctly.
Article 313
Territorial scope of simplifications
(Article 233(4) of the Code)
1. The simplifications referred to in Article 233(4)(a) and (c) of the Code shall apply only to Union transit operations beginning in the Member State where the authorisation of the simplifications is granted.
2. The simplification referred to in Article 233(4)(b) of the Code shall apply only to Union transit operations ending in the Member State where the authorisation of the simplification is granted.
3. The simplification referred to in Article 233(4)(e) of the Code shall apply in the Member States specified in the authorisation of the simplification.
Article 314
Placing of goods under the Union transit procedure by an authorised consignor
(Article 233(4)(a) of the Code)
1. Where an authorised consignor intends to place goods under the Union transit procedure, he shall lodge a transit declaration at the customs office of departure. The authorised consignor cannot start the Union transit procedure until the expiry of the time-limit specified in the authorisation referred to in Article 233(4)(a) of the Code.
2. The authorised consignor shall enter the following information into the electronic transit system:
|
(a) |
the itinerary where an itinerary has been prescribed in accordance with Article 291; |
|
(b) |
the time-limit set in accordance with Article 297 of this Regulation within which the goods shall be presented at the customs office of destination; |
|
(c) |
the number and the individual seal identifiers of the seals, where appropriate. |
3. The authorised consignor may print a transit accompanying document or transit/security accompanying document only after receipt of the notification of the release of the goods for the Union transit procedure from the customs office of departure. However, until the dates of deployment of the upgrading of the NCTS referred to in Annex to Implementing Decision 2014/255/EU, the authorised consignor shall print those documents.
Article 315
Formalities for goods moved under the Union transit procedure received by an authorised consignee
(Article 233(4)(b) of the Code)
1. When the goods arrive at a place specified in the authorisation referred to in Article 233(4)(b) of the Code, the authorised consignee shall:
|
(a) |
immediately notify the customs office of destination of arrival of the goods and inform it of any irregularities or incidents that occurred during transport; |
|
(b) |
unload the goods only after obtaining the permission from the customs office of destination; |
|
(c) |
after unloading, enter the results of the inspection and any other relevant information relating to the unloading into his records without delay; |
|
(d) |
notify the customs office of destination of the results of the inspection of the goods and inform it of any irregularities on the third day following the day on which he has received the permission to unload the goods, at the latest. |
2. When the customs office of destination has received notification of arrival of the goods at the premises of the authorised consignee, it shall notify the customs office of departure of the arrival of the goods.
3. When the customs office of destination has received the results of the inspection of the goods referred to in paragraph 1(d), it shall send the control results to the customs office of departure on the sixth day following the day the goods were delivered to the authorised consignee, at the latest.
Article 316
End of the Union transit procedure for goods received by an authorised consignee
(Article 233(4)(b) of the Code)
1. The holder of the procedure shall be considered to have fulfilled his obligations and the transit procedure shall be deemed to end in accordance with Article 233(2) of the Code, when the goods have been presented intact to the authorised consignee as provided for in Article 233(4)(b) of the Code at the place specified in the authorisation within the time-limit set in accordance with Article 297(1) of this Regulation.
2. At the carrier’s request the authorised consignee shall issue the receipt which certifies the arrival of the goods at a place specified in the authorisation referred to in Article 233(4)(b) of the Code and contains a reference to the MRN of the Union transit operation. The receipt shall be provided using the form set out in Annex 72-03.
Article 317
Formalities for the use of seals of a special type
(Article 233(4)(c) of the Code)
1. Seals of a special type shall fulfil the requirements laid down in Article 301(1) of this Regulation.
Where seals have been certified by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers - Mechanical Seals’, those seals shall be deemed to fulfil those requirements.
For containerised transports, seals with high-security features shall be used to the widest possible extent.
2. The seal of a special type shall bear either of the following indications:
|
(a) |
the name of the person authorised in accordance with Article 233(4)(c) of the Code to use it; |
|
(b) |
a corresponding abbreviation or code on the basis of which the customs authority of the Member State of departure can identify the person concerned. |
3. The holder of the procedure shall enter the number and the individual seal identifiers of the seals of a special type in the transit declaration and shall affix seals no later than when goods are released for the Union transit procedure.
Article 318
Customs supervision for the use of seals of a special type
(Article 233(4)(c) of the Code)
The customs authority shall do the following:
|
(a) |
notify the Commission and the customs authorities of the other Member States of seals of a special type in use and of seals of a special type which it has decided not to approve for reasons of irregularities or technical deficiencies; |
|
(b) |
review the seals of a special type approved by it and in use, when it receives information that another authority has decided not to approve a particular seal of a special type; |
|
(c) |
conduct a mutual consultation in order to reach a common assessment; |
|
(d) |
monitor the use of the seals of a special type by persons authorised in accordance with Article 197 of Delegated Regulation (EU) 2015/2446. |
Where necessary, the Commission and the Member States in agreement with each other may establish a common numbering system, define use of common security features and technology.
Article 319
Consultation prior to authorisations to use an electronic transport document as a transit declaration for air transport or maritime transport
(Article 22 of the Code)
After having examined whether the conditions laid down in Article 191 of Delegated Regulation (EU) 2015/2446 and the conditions laid down in Article 199 of that Delegated Regulation for air transport or in Article 200 of that Delegated Regulation for maritime transport, respectively, for the authorisation are met, the customs authority competent to take a decision shall consult the customs authority at the airports of departure and destination in the event of air transport or the customs authority at the ports of departure and destination in the event of maritime transport.
The time-limit for the consultation shall be fixed at 45 days from the communication referred to in Article 15 from the customs authority competent to take a decision of the conditions and criteria which need to be examined by the consulted customs authority.
Article 320
Formalities for the use of an electronic transport document as a transit declaration for air transport or maritime transport
(Article 233(4)(e) of the Code)
1. The goods shall be released for the Union transit procedure when the particulars of the electronic transport document have been made available to the customs office of departure at the airport in the event of air transport or to the customs office of departure at the port in the event of maritime transport in accordance with the means defined in the authorisation.
2. Where the goods are to be placed under the Union transit procedure, the holder of the procedure shall enter the appropriate codes next to all items in the electronic transport document.
3. The Union transit procedure shall end when the goods are presented at the customs office of destination at the airport in the event of air transport or at the customs office of destination at the port in the event of maritime transport, and the particulars of the electronic transport document have been made available to that customs office in accordance with the means defined in the authorisation.
4. The holder of the procedure shall notify the customs offices of departure and destination immediately of all offences and irregularities.
5. The Union transit procedure is deemed to be discharged unless the customs authorities have received information or have established that the procedure has not ended correctly.
Article 321
Transport by fixed transport installation and operation of the Union transit procedure
(Articles 226(3)(a) and 227(2)(a) of the Code)
1. Where the goods transported by a fixed transport installation enter the customs territory of the Union through that installation, those goods shall be deemed to be placed under the Union transit procedure when entering that territory.
2. Where the goods are already in the customs territory of the Union and is transported by a fixed transport installation, those goods shall be deemed to be placed under the Union transit procedure when placed into the fixed transport installation.
3. For the purposes of the Union transit procedure where goods are transported by fixed transport installations, the holder of the procedure shall be the operator of the fixed transport installation established in the Member State through the territory of which the goods enter the customs territory of the Union in the case referred to in paragraph 1 or the operator of the fixed transport installation in the Member State in which the movement starts in the case referred to in paragraph 2.
The holder of the procedure and the customs authority shall agree on the methods of customs supervision over the goods transported.
4. For the purposes of Article 233(3) of the Code, the operator of a fixed transport installation established in a Member State through the territory of which the goods are transported by fixed transport installation shall be regarded as the carrier.
5. The Union transit procedure shall be deemed to have ended when the appropriate entry is made in the commercial records of the consignee or the operator of the fixed transport installation certifying that the goods transported by fixed transport installation:
|
(a) |
have arrived at the consignee’s plant; |
|
(b) |
are accepted into the distribution network of the consignee; or |
|
(c) |
have left the customs territory of the Union. |
CHAPTER 4
Specific use
Article 322
Discharge of the temporary admission procedure in cases concerning means of rail transport, pallets and containers
(Article 215 of the Code)
1. For means of rail transport used jointly under an agreement between Union and non-Union carriers providing transport services by rail, the temporary admission procedure maybe discharged when means of rail transport of the same type or of the same value as those which were put at the disposal of a person established in the customs territory of the Union are exported or re-exported.
2. For pallets, the temporary admission procedure maybe discharged when pallets of the same type or of the same value as those which were placed under the procedure are exported or re-exported.
3. For containers, in accordance with the Convention on Customs Treatment of Pool Containers used in International Transport (21), the temporary admission procedure shall be discharged when containers of the same type or of the same value as those which were placed under the procedure are exported or re-exported.
Article 323
Special discharge for goods for events or for sale
(Article 215 of the Code)
For the purposes of discharging the temporary admission procedure in respect of goods referred to in Article 234(1) of Delegated Regulation (EU) 2015/2446 with the exception of goods referred to in Article 1(1) of Directive 2008/118/EC, their consumption, destruction or distribution free of charge to the public at the event shall be considered as re-export provided that their quantity corresponds to the nature of the event, the number of visitors and the extent of the participation of the holder of the procedure therein.
CHAPTER 5
Processing
Article 324
Special cases of discharge of the inward processing IM/EX procedure
(Article 215 of the Code)
1. For the purposes of discharging the inward processing IM/EX procedure, the following shall be regarded as re-export:
|
(a) |
the processed products are delivered to persons who are eligible for relief from import duty pursuant to the Vienna Convention of 18 April 1961 on Diplomatic Relations, or to the Vienna Convention of 24 April 1963 on Consular Relations, or the New York Convention of 16 December 1969 on Special Missions as referred to in Article 128(1)(a) of Council Regulation (EC) No 1186/2009 (22); |
|
(b) |
the processed products are delivered to the armed forces of other countries stationed in the territory of a Member State, where that Member State grants special relief from import duty in accordance with Article 131(1) of Regulation (EC) No 1186/2009; |
|
(c) |
the delivery of aircraft; |
|
(d) |
the delivery of spacecraft and related equipment; |
|
(e) |
the delivery of main processed products for which the erga omnes import duty rate is ‘free’ or for which an airworthiness certificate as referred to in Article 1 of Council Regulation (EC) No 1147/2002 (23) has been issued; |
|
(f) |
disposal, in accordance with the relevant provisions, of secondary processed products whose destruction under customs supervision is prohibited on environmental grounds. |
2. Paragraph 1 shall not apply:
|
(a) |
where non-Union goods placed under the inward processing IM/EX procedure would be subject to an agricultural or commercial policy measure, a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation; |
|
(b) |
where a customs debt would be incurred in accordance with Article 78(1) of the Code for non-originating goods placed under the inward processing IM/EX procedure if the holder of the authorisation intends to re-export the processed products. |
3. In the case of paragraph 1(c), the supervising customs office shall allow the inward processing IM/EX procedure to be discharged once the goods placed under the procedure have been used for the first time for the manufacture, repair including maintenance, modification or conversion of aircraft or parts thereof, on condition that the records of the holder of the procedure are such as to make it possible to verify that the procedure is being correctly applied and operated.
4. In the case of paragraph 1(d), the supervising customs office shall allow the inward processing IM/EX procedure to be discharged once the goods placed under the procedure have been used for the first time for the manufacture, repair including maintenance, modification or conversion of satellites, their launch vehicles and ground station equipment and parts thereof that are an integral part of the systems, on condition that the records of the holder of the procedure are such as to make it possible to verify that the procedure is being correctly applied and operated.
5. In the case of paragraph 1(e), the supervising customs office shall allow the inward processing IM/EX procedure to be discharged once the goods placed under the procedure have been used for the first time in the processing operations related to the delivered processed products or to parts thereof, on condition that the records of the holder of the procedure are such as to make it possible to verify that the procedure is being correctly applied and operated.
6. In the case of paragraph 1(f), the holder of the inward processing procedure shall prove that discharge of the inward processing IM/EX procedure in accordance with the normal rules is either impossible or uneconomic.
Article 325
Processed products or goods deemed to have been released for free circulation
(Article 215 of the Code)
1. Where the authorisation for inward processing IM/EX has specified that processed products or goods placed under the procedure are deemed to have been released for free circulation if they have not been placed under a subsequent customs procedure or re-exported on expiry of the period for discharge, the customs declaration for release for free circulation shall be deemed to have been lodged and accepted and release granted on the date of expiry of the period for discharge.
2. In the cases referred to in paragraph 1, the products or the goods placed under the inward processing IM/EX procedure shall become Union goods when they are put on the market.
TITLE VIII
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
CHAPTER 1
Formalities prior to the exit of goods
Article 326
Electronic system relating to exit
(Article 16(1) of the Code)
For the processing and exchange of information relating to the exit of goods out of the customs territory of the Union, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used.
The first paragraph of this Article shall be applicable from the dates of deployment of the UCC AES referred to in the Annex to Implementing Decision 2014/255/EU.
Article 327
Goods not covered by a pre-departure declaration
(Article 267 of the Code)
Where it is found that goods intended to be taken out of the customs territory of the Union are not covered by a pre-departure declaration, and except where the obligation to lodge such a declaration is waived, the exit of the goods shall be subject to the lodgement of such a declaration.
Article 328
Risk analysis
(Article 264 of the Code)
1. Risk analysis shall be carried out prior to the release of the goods within a time-limit which corresponds to the period between the end of the time-limit for the lodgement of the pre-departure declaration as laid down in Article 244 of Delegated Regulation (EU) 2015/2446 and the loading or the departure of the goods, as appropriate.
2. Where a waiver from the obligation to lodge a pre-departure declaration pursuant to Article 245 of Delegated Regulation (EU) 2015/2446 applies, risk analysis shall be carried out upon presentation of the goods on the basis of the customs declaration or re-export declaration covering those goods or, where not available, on the basis of any other available information about the goods.
CHAPTER 2
Formalities on exit of goods
Article 329
Determination of the customs office of exit
(Article 159(3) of the Code)
1. Except where paragraphs 2 to 7 apply, the customs office of exit shall be the customs office competent for the place from where the goods leave the customs territory of the Union for a destination outside that territory.
2. In the case of goods leaving the customs territory of the Union by fixed transport installation, the customs office of exit shall be the customs office of export.
3. Where the goods are loaded on a vessel or an aircraft for carriage to a destination outside the customs territory of the Union, the customs office of exit shall be the customs office competent for the place where the goods are loaded onto such vessel or aircraft.
4. Where the goods are loaded onto a vessel that is not assigned to a regular shipping service referred to in Article 120 of Delegated Regulation (EU) 2015/2446, the customs office of exit shall be the customs office competent for the place where the goods are loaded onto such vessel.
5. Where, after having been released for export, goods are placed under an external transit procedure, the customs office of exit shall be the customs office of departure of the transit operation.
6. Where, after having been released for export, goods are placed under a transit procedure other than the external transit procedure, the customs office of exit shall be the customs office of departure of the transit operation provided that either of the following conditions is fulfilled:
|
(a) |
the customs office of destination of the transit operation is situated in a common transit country; |
|
(b) |
the customs office of destination of the transit operation is situated at the border of the customs territory of the Union and the goods are taken out of that customs territory, after having passed through a country or territory outside the customs territory of Union. |
7. On request the customs office of exit shall be the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union by the railway companies, the postal operators, the airlines or the shipping companies provided that the goods are to leave the customs territory of the Union by rail, post, air or sea.
8. Paragraphs 4, 5 and 6 shall not apply in cases of excise goods under suspension of excise duty or goods subject to export formalities with a view to refunds being granted on export under the common agricultural policy.
9. Where a re-export notification is to be lodged in accordance with Article 274(1) of the Code, the customs office of exit shall be the customs office competent for the place where the goods are in the free zone or in temporary storage.
Article 330
Communication between the customs offices of export and exit
(Article 267(1) of the Code)
Except where the customs declaration takes the form of an entry in the declarant’s records in accordance with Article 182 of the Code, on release of the goods, the customs office of export shall, transmit the particulars of the export declaration to the declared customs office of exit. Those particulars shall be based on data derived from the export declaration, as amended where appropriate.
Article 331
Presentation of goods at the customs office of exit
(Article 267 of the Code)
1. The person presenting goods on exit shall at the moment of presentation of the goods at the customs office of exit:
|
(a) |
indicate the MRN of the export or re-export declaration; |
|
(b) |
indicate any discrepancies between the goods declared and released for export and those presented, including cases where goods have been repackaged or containerised before their presentation at the customs office of exit; |
|
(c) |
where only part of the goods covered by an export or re-export declaration is presented, the person presenting the goods shall also indicate the quantity of the goods actually presented. However, where those goods are presented in packages or containerised, he shall notify the number of packages and, if containerised, the container identification numbers. |
3. Goods declared for export or re-export may be presented at a customs office of exit other than that declared in the export or re-export declaration. Where the actual customs office of exit is located in another Member State than that originally declared, that customs office shall request the particulars of the export or re-export declaration from the customs office of export.
Article 332
Formalities on exit of goods
(Article 267 of the Code)
1. Where goods to be taken out of the customs territory of the Union are subject to customs controls, the customs office of exit shall examine the goods on the basis of the information received from the customs office of export.
2. Where the person presenting the goods indicates, or the customs office of exit discovers, that some of the goods declared for export, re-export or outward processing are missing when presented to the customs office of exit, that customs office shall inform the customs office of export about the missing goods.
3. Where the person presenting the goods indicates, or the customs office of exit discovers, that some of the goods presented to the customs office of exit are in excess of those declared for export, re-export or outward processing, that customs office shall refuse the exit of the goods in excess until an export or re-export declaration has been lodged for those goods. That export or re-export declaration may be lodged at the customs office of exit.
4. Where the person presenting the goods indicates, or the customs office of exit discovers, that there is a discrepancy in the nature of the goods declared for export, re-export or outward processing compared to those presented to the customs office of exit, the customs office of exit shall refuse the exit of those goods until an export or re-export declaration has been lodged for them and shall inform the customs office of export. That export or re-export declaration may be lodged at the customs office of exit.
5. The carrier shall notify the exit of the goods to the customs office of exit by providing all of the following information:
|
(a) |
the unique consignment reference number or the transport document reference number; |
|
(b) |
where the goods are presented in packages or containerised the number of packages and, if containerised, the container identification numbers; |
|
(c) |
the MRN of the export or re-export declaration where applicable. |
That obligation shall not apply insofar as that information is available to the customs authorities through existing commercial, port or transport information systems.
6. For the purposes of paragraph 5, the person handing over the goods to the carrier shall provide him with the particulars referred to in that paragraph.
The carrier may load the goods for carriage out of the customs territory of the Union where the information referred to in paragraph 5 is available to him.
Article 333
Supervision of goods released for exit and exchange of information between customs offices
(Article 267 of the Code)
1. Once goods have been released for exit, the customs office of exit shall supervise them until they are taken out of the customs territory of the Union.
2. Where the customs offices of exit and export are different, the customs office of exit shall inform the customs office of export of the exit of the goods at the latest on the working day following the day on which the goods have left the customs territory of the Union.
However, in the cases referred to in paragraphs 3 to 7 of Article 329 of this Regulation, the time-limit for the customs office of exit to inform the customs office of export of the exit of the goods shall be the following:
|
(a) |
in the cases referred to in Article 329(3) and (4), at the latest on the working day following the day on which the vessel or aircraft on which the goods have been loaded has left the port or airport of loading; |
|
(b) |
in the cases referred to in Article 329(5), at the latest on the working day following the day on which the goods have been placed under the external transit procedure; |
|
(c) |
in the cases referred to in Article 329(6), at the latest on the working day following the day on which the transit procedure has been discharged; |
|
(d) |
in the cases referred to in Article 329(7), at the latest on the working day following the day on which the goods have been taken over under cover of a single transport contract. |
3. Where the customs offices of exit and export are different and the exit of the goods is refused, the customs office of exit shall inform the customs office of export at the latest on the working day following the day on which the exit of the goods has been refused.
4. In unforeseen circumstances, where goods covered by one export or re-export declaration are moved to a customs office of exit and are subsequently to leave the customs territory of the Union through more than one customs office of exit, each customs office of exit where the goods were presented shall supervise the exit of the goods which are to be taken out of the customs territory of the Union. The customs offices of exit shall inform the customs office of export of the exit of the goods under their supervision.
5. Where goods covered by one export or re-export declaration are moved to a customs office of exit and subsequently leave the customs territory of the Union as more than one consignment due to unforeseen circumstances, the customs office of exit shall inform the customs office of export of the exit of each consignment.
6. Where goods are to leave the customs territory of the Union in the case referred to in Article 329(7) of this Regulation, the carrier shall upon the request by the competent customs authorities at the point of exit provide information on those goods. That information shall consist in one of the following:
|
(a) |
the MRN of the export declaration; |
|
(b) |
a copy of the single transport contract for the goods concerned; |
|
(c) |
the unique consignment reference number or the transport document reference number and where the goods are presented in packages or containerised, the number of packages and, if containerised, the container identification number. |
7. By derogation from point c of paragraph 2 of this Article, until the dates of deployment of the Automated Export System referred to in the Annex to Implementing Decision 2014/255/EU, in the cases referred to in Article 329(6) of this Regulation, the time-limit for the customs office of exit to inform the customs office of export of the exit of the goods shall be the first working day following the day the goods are placed under that transit procedure or the goods leave the customs territory of the union or the transit procedure is discharged.
8. By derogation from paragraph 4 of this Article, until the dates of deployment of the Automated Export System referred to in the Annex to Implementing Decision 2014/255/EU, the customs office of exit where the consignment was first presented shall collect the exit results from the other customs offices of exit and shall inform the customs office of export of the exit of the goods. They may do so only when all of the goods have left the customs territory of the Union.
9. By derogation from paragraph 5 of this Article, until the dates of deployment of the Automated Export System referred to in the Annex to Implementing Decision 2014/255/EU, where goods covered by one export or re-export declaration are moved to a customs office of exit and subsequently leave the customs territory of the Union as more than one consignment due to unforeseen circumstances, the customs office of exit shall inform the customs office of export of the exit of the goods only when all of the goods have left the customs territory of the Union.
Article 334
Certification of exit of goods
(Article 267 of the Code)
1. The customs office of export shall certify the exit of the goods to the declarant or the exporter in the following cases:
|
(a) |
where that office has been informed of the exit of the goods by the customs office of exit; |
|
(b) |
where that office is the same as the customs office of exit and the goods have exited; |
|
(c) |
where that office considers that the evidence provided in accordance with Article 335(4) of this Regulation is sufficient. |
2. Where the customs office of export has certified the exit of the goods in accordance with paragraph 1(c), it shall inform the customs office of exit thereof.
Article 335
Enquiry procedure
(Article 267 of the Code)
1. Where, after 90 days from the release of goods for export, the customs office of export has not been informed of the exit of the goods, it may request the declarant to inform it of the date on which and the customs office of exit from which the goods left the customs territory of the Union.
2. The declarant may, on his own initiative, inform the customs office of export of the dates on which and the customs offices of exit from which the goods left the customs territory of the Union.
3. Where the declarant provides information to the customs office of export in accordance with paragraph 1 or 2, he may request the customs office of export to certify the exit. For that purpose, the customs office of export shall request information on the exit of the goods from the customs office of exit, which shall respond within 10 days.
Where the customs office of exit does not respond within that time-limit, the customs office of export shall inform the declarant thereof.
4. Where the customs office of export informs the declarant that the customs office of exit has not responded within the time-limit referred to in paragraph 3, the declarant may provide to the customs office of export evidence that the goods have left the customs territory of the Union.
That evidence may be provided, in particular, by one of the following means or a combination thereof:
|
(a) |
a copy of the delivery note signed or authenticated by the consignee outside the customs territory of the Union; |
|
(b) |
the proof of payment; |
|
(c) |
the invoice; |
|
(d) |
the delivery note; |
|
(e) |
a document signed or authenticated by the economic operator which has taken the goods out of the customs territory of the Union; |
|
(f) |
a document processed by the customs authority of a Member State or a third country in line with the rules and procedures applicable in that State or country; |
|
(g) |
economic operators’ records of goods supplied to ships, aircraft or offshore installations. |
CHAPTER 3
Export and re-export
Article 336
Export or re-export declaration for goods in several consignments
(Article 162 of the Code)
Where goods are intended to be taken out of the customs territory of the Union as more than one consignment each individual consignment shall be covered by a separate export or re-export declaration.
Article 337
Retrospective lodgement of an export or re-export declaration
(Articles 162 and 267 of the Code)
1. Where an export or re-export declaration was required but the goods have been brought out of the customs territory of the Union without such declaration, the exporter shall lodge a retrospective export or re-export declaration. That declaration shall be lodged at the customs office competent for the place where the exporter is established. That customs office shall certify the exit of the goods to the exporter provided that the release would have been granted if the declaration had been lodged before the exit of the goods from the customs territory of the Union and it has the evidence at its disposal that the goods have left the customs territory of the Union.
2. Where Union goods which were intended for re-import have left the customs territory of the Union but are no longer intended to be re-imported, and a different type of customs declaration would have been used if there was no intention of re-importation, the exporter may lodge a retrospective export declaration, replacing the original declaration, at the customs office of export. That customs office shall certify the exit of the goods to the exporter.
However, where the Union goods have left the customs territory of the Union under cover of an ATA and CPD carnet, the customs office of export shall certify the exit of the goods to the exporter provided that the re-importation voucher and counterfoil of the ATA and CPD carnet are invalidated.
Article 338
Lodgement of a re-export declaration for goods covered by an ATA and CPD carnet
(Article 159(3) of the Code)
The competent customs office for the re-export of goods covered by an ATA and CPD carnet shall, in addition to the customs offices referred to in Article 221(2) of this Regulation, be the customs office of exit.
Article 339
Use of an ATA and CPD carnet as an export declaration
(Article 162 of the Code)
1. An ATA and CPD carnet shall be considered an export declaration where the carnet has been issued in a Member State contracting party to the ATA Convention or Istanbul Convention and endorsed and guaranteed by an association established in the Union and forming part of a guaranteeing chain as defined in Article 1(d) of Annex A to the Istanbul Convention.
2. The ATA and CPD carnet shall not be used as an export declaration in relation to Union goods where:
|
(a) |
those goods are subject to export formalities with a view to refunds being granted on export under the common agricultural policy; |
|
(b) |
those goods that have been part of intervention stocks, are subject to measures of control as to use or destination, and have undergone customs formalities on export to territories outside the customs territory of the Union under the common agricultural policy; |
|
(c) |
those goods are eligible for the repayment or remission of import duty on the condition that they are exported from the customs territory of the Union; |
|
(d) |
those goods are moved under a duty suspension arrangement within the territory of the Union pursuant to Directive 2008/118/EC, except where the provisions of Article 30 of that Directive apply. |
3. Where an ATA carnet is used as an export declaration, the customs office of export shall carry out the following formalities:
|
(a) |
verify the information given in boxes A to G of the exportation voucher against the goods under cover of the carnet; |
|
(b) |
complete, where appropriate, the box on the cover page of the carnet headed ‘Certificate by customs authorities’; |
|
(c) |
complete the counterfoil and box H of the exportation voucher; |
|
(d) |
identify the customs office of export in box H(b) of the re-importation voucher; |
|
(e) |
retain the exportation voucher. |
4. Where the customs office of export is not the customs office of exit, the customs office of export shall carry out the formalities referred to in paragraph 3, but it shall not complete box 7 of the counterfoil, which shall be completed by the customs office of exit.
5. The time-limits for re-importing the goods set by the customs office of export in box H(b) of the exportation voucher may not exceed the validity of the carnet.
Article 340
Goods released for export or re-export that do not leave the customs territory of the Union
(Article 267 of the Code)
1. Where goods released for the export or re-export are no longer intended to be taken out of the customs territory of the Union, the declarant shall immediately inform the customs office of export.
2. Without prejudice to paragraph 1, where the goods have already been presented to the customs office of exit, the person who removes the goods from the customs office of exit for carriage to a place within the customs territory of the Union shall inform the customs office of exit that the goods will not be taken out of the customs territory of the Union and specify the MRN of the export or re-export declaration.
3. Where, in the cases referred to in Article 329(5), (6) and (7) of this Regulation, a modification in the transport contract has the effect of terminating inside the customs territory of the Union a transport operation which should have terminated outside, the companies or authorities in question may only carry out the modified contract with the prior agreement of the customs office of exit.
4. In the case of an invalidation of the export or re-export declaration in accordance with Article 248 of Delegated Regulation (EU) 2015/2446, the customs office of export shall inform the declarant and the declared customs office of exit of that invalidation.
CHAPTER 4
Exit summary declaration
Article 341
Measures to be taken upon receipt of an exit summary declaration
(Article 271 of the Code)
The customs office where the exit summary declaration is lodged in accordance with Article 271(1) of the Code shall:
|
(a) |
register the exit summary declaration immediately upon its receipt; |
|
(b) |
provide a MRN to the declarant; |
|
(c) |
where appropriate, release the goods for exit from the customs territory of the Union. |
Article 342
Goods for which an exit summary declaration has been lodged that do not leave the customs territory of the Union
(Article 174 of the Code)
Where goods for which an exit summary declaration has been lodged are no longer intended to be taken out of the customs territory of the Union, the person who removes the goods from the customs office of exit for carriage to a place within that territory shall inform the customs office of exit that the goods will not be taken out of the customs territory of the Union and specify the MRN of the exit summary declaration.
CHAPTER 5
Re-export notification
Article 343
Measures to be taken upon receipt of a re-export notification
(Article 274 of the Code)
The customs office of exit shall:
|
(a) |
register the re-export notification immediately upon its receipt; |
|
(b) |
provide a MRN to the declarant; |
|
(c) |
where appropriate, release the goods for exit from the customs territory of the Union. |
Article 344
Goods for which a re-export notification has been lodged that do not leave the customs territory of the Union
(Article 174 of the Code)
Where goods for which a re-export notification has been lodged are no longer intended to be taken out of the customs territory of the Union, the person who removes the goods from the customs office of exit for carriage to a place within that territory shall inform the customs office of exit that the goods will not be taken out of the customs territory of the Union and specify the MRN of the re-export notification.
TITLE IX
FINAL PROVISIONS
Article 345
Procedural rules for the reassessment of authorisations already in force on 1 May 2016
1. Decisions following a reassessment of an authorisation in accordance with Article 250(1) of Delegated Regulation (EU) 2015/2446 shall be taken before 1 May 2019.
Those decisions shall revoke the reassessed authorisations and, where appropriate, grant new authorisations. The decisions shall be notified to the holders of the authorisation without delay.
2. In the cases referred to in Article 253(b) of Delegated Regulation (EU) 2015/2446, if a new authorisation to use a comprehensive guarantee is granted as a result of the reassessment of an authorisation to use a comprehensive guarantee linked to a decision granting deferment of payment using one of the procedures referred to in Article 226(b) or (c) of Council Regulation (EEC) No 2913/92 (24), a new deferment of payment authorisation shall be issued automatically at the same time in accordance with Article 110 of the Code.
3. Where the authorisations referred to in Article 251 of Delegated Regulation (EU) 2015/2446 contains references to Regulation (EEC) No 2913/92 or Regulation (EEC) No 2454/93, those references shall be read in accordance with the table of correspondence set out in Annex 90 of Delegated Regulation (EU) 2015/2446.
4. By derogation from the first paragraph of this Article, Single Authorisations for Simplified Procedures (SASP) already in force on 1 May 2016 shall remain valid until the respective dates of deployment of the CCI and AES referred to in the Annex to Implementing Decision 2014/255/EU.
Article 346
Transitional provisions concerning applications for authorisations submitted before 1 May 2016
Customs authorities may accept applications for the granting of authorisations in accordance with the Code and this Regulation submitted before 1 May 2016. The customs authority competent to take the decision may grant authorisations in accordance with the Code and this Regulation before 1 May 2016. However, those authorisations shall not be valid before 1 May 2016.
Article 347
Transitional provision on transaction value
1. The transaction value of the goods may be determined on the basis of a sale occurring before the sale referred to in Article 128(1) of this Regulation where the person on whose behalf the declaration is lodged is bound by a contract concluded prior to 18 January 2016.
2. This Article shall apply until 31 December 2017.
Article 348
Transitional provisions concerning the release of goods
Where goods have been declared for release for free circulation, customs warehousing, inward processing, processing under customs control, temporary admission, end-use, transit, export or outward processing in accordance with Regulation (EEC) No 2913/92 before 1 May 2016 and have not been released by that date, they shall be released for the procedure stated in the declaration in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
Article 349
Transitional provisions for goods placed under certain customs procedures which have not been discharged before 1 May 2016
1. Where goods were placed under the following customs procedures before 1 May 2016, and the procedure has not been discharged before that date, the procedure shall be discharged in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation:
|
(a) |
release of goods for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of their end-use; |
|
(b) |
customs warehousing of types A, B, C, E and F; |
|
(c) |
inward processing in the form of the suspension system; |
|
(d) |
processing under customs control. |
2. Where goods were placed under the following customs procedures before 1 May 2016, and the procedure has not been discharged before that date, the procedure shall be discharged in accordance with relevant provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93:
|
(a) |
customs warehousing of type D; |
|
(b) |
temporary importation; |
|
(c) |
inward processing in the form of the drawback system; |
|
(d) |
outward processing. |
However, as from 1 January 2019 the procedure for customs warehousing of Type D shall be discharged in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
3. Goods placed in a free zone of control type II as referred to in Article 799 of Regulation (EEC) No 2454/93 or in a free warehouse which have not been assigned to a customs approved treatment or use in accordance with Regulation (EEC) No 2913/92 shall, from 1 May 2016, be considered to be placed under a customs warehousing procedure in accordance with the relevant provisions of the Code, Delegated Regulation (EU) 2015/2446 and this Regulation.
4. Where goods have been released for a transit operation before 1 May 2016 and that operation has not been discharged by that date, it shall be discharged in accordance with the relevant provisions of Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93.
Article 350
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, 24 November 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) OJ L 252, 14.9.1978, p. 2.
(4) OJ L 130, 27.5.1993, p. 1.
(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 (see page 1 of this Official Journal).
(6) Not yet published in the Official Journal.
(7) 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).
(8) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).
(9) Regulation (EC) No 300/2008 of the European Parliament and of the Council of 11 March 2008 on common rules in the field of civil aviation security and repealing Regulation (EC) No 2320/2002 (OJ L 97, 9.4.2008, p. 72).
(10) Commission Regulation (EU) No 185/2010 of 4 March 2010 laying down detailed measures for the implementation of the common basic standards on aviation security (OJ L 55, 5.3.2010, p. 1).
(11) Directive 94/25/EC of the European Parliament and of the Council of 16 June 1994 on the approximation of the laws, regulations and administrative provisions of the Member States relating to recreational craft (OJ L 164, 30.6.1994, p. 15).
(12) Regulation (EU) No 654/2014 of the European Parliament and of the Council of 15 May 2014 concerning the exercise of the Union's rights for the application and the enforcement of international trade rules and amending Council Regulation (EC) No 3286/94 (OJ L 189, 27.6.2014, p. 50).
(13) Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008 (OJ L 303, 31.10.2012, p. 1).
(14) Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).
(15) Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).
(16) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
(17) OJ L 226, 13.8.1987, p. 2.
(18) 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).
(19) Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Community control system for ensuring compliance with the rules of the common fisheries policy, amending Regulations (EC) No 847/96, (EC) No 2371/2002, (EC) No 811/2004, (EC) No 768/2005, (EC) No 2115/2005, (EC) No 2166/2005, (EC) No 388/2006, (EC) No 509/2007, (EC) No 676/2007, (EC) No 1098/2007, (EC) No 1300/2008, (EC) No 1342/2008 and repealing Regulations (EEC) No 2847/93, (EC) No 1627/94 and (EC) No 1966/2006 (OJ L 343, 22.12.2009, p. 1).
(20) Commission Regulation (EC) No 1192/2008 of 17 November 2008 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 329, 6.12.2008, p. 1).
(21) OJ L 91, 22.4.1995, p. 46.
(22) Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23).
(23) Council Regulation (EC) No 1147/2002 of 25 June 2002 temporarily suspending the autonomous Common Customs Tariff duties on certain goods imported with airworthiness certificates (OJ L 170, 29.6.2002, p. 8).
(24) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).
TABLE OF CONTENTS
TITLE I
GENERAL PROVISIONS
|
ANNEX A |
Formats and codes of the common data requirements for applications and decisions | 710 |
|
ANNEX B |
Formats and codes of the common data requirements for declarations, notifications and proof of the customs status of Union goods | 741 |
|
ANNEX 12-01 |
Formats and codes of the common data requirements for the registration of economic operators and other persons | 804 |
|
ANNEX 12-02 |
Binding origin information decisions | 807 |
TITLE II
FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED
|
ANNEX 21-01 |
List of surveillance data elements referred to in Article 55(1) | 810 |
|
ANNEX 21-02 |
List of surveillance data elements referred to in Article 55(6) and correlation with box declaration and/or format | 812 |
|
ANNEX 22-02 |
Information certificate INF 4 and application for an information certificate INF 4 | 813 |
|
ANNEX 22-06 |
Application to become a registered exporter for the purpose of schemes of generalised tariff preferences of the European Union, Norway, Switzerland and Turkey | 818 |
|
ANNEX 22-07 |
Statement on origin | 821 |
|
ANNEX 22-08 |
Certificate of origin Form A | 822 |
|
ANNEX 22-09 |
Invoice declaration | 827 |
|
ANNEX 22-10 |
Movement certificate EUR.1 and relevant applications | 828 |
|
ANNEX 22-13 |
Invoice declaration | 833 |
|
ANNEX 22-14 |
Certificate of origin for certain products subject to special non-preferential import arrangements | 836 |
|
ANNEX 22-15 |
Supplier’s declaration for products having preferential origin status | 838 |
|
ANNEX 22-16 |
Long-term supplier’s declaration for products having preferential origin status | 839 |
|
ANNEX 22-17 |
Supplier’s declaration for products not having preferential origin status | 840 |
|
ANNEX 22-18 |
Long-term supplier’s declaration for products not having preferential origin status | 841 |
|
ANNEX 22-19 |
Requirements for drawing up replacement certificates of origin Form A | 843 |
|
ANNEX 22-20 |
Requirements for drawing up replacement statements on origin | 844 |
|
ANNEX 23-01 |
Air transport costs to be included in the customs value | 845 |
|
ANNEX 23-02 |
List of goods referred to in Article 142(6) | 848 |
TITLE III
CUSTOMS DEBT AND GUARANTEES
|
ANNEX 32-01 |
Guarantor’s undertaking — Individual guarantee | 851 |
|
ANNEX 32-02 |
Guarantor’s undertaking — Individual guarantee in the form of vouchers | 853 |
|
ANNEX 32-03 |
Guarantor’s undertaking — Comprehensive guarantee | 855 |
|
ANNEX 32-06 |
Individual guarantee voucher | 858 |
|
ANNEX 33-03 |
Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet | 859 |
|
ANNEX 33-04 |
Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet | 860 |
|
ANNEX 33-05 |
Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet | 862 |
|
ANNEX 33-06 |
Request for supplementary information where goods are situated in another Member State | 863 |
|
ANNEX 33-07 |
European Union repayment or remission of duty | 867 |
TITLE IV
GOODS BROUGHT INTO THE CUSTOMS TERRITORY OF THE UNION
No Annex
TITLE V
GENERAL RULES ON CUSTOMS STATUS, PLACING GOODS UNDER A CUSTOMS PROCEDURE, VERIFICATION, RELEASE AND DISPOSAL OF GOODS
|
ANNEX 51-01 |
Status registration document | 869 |
TITLE VI
RELEASE FOR FREE CIRCULATION AND RELIEF FROM IMPORT DUTY
|
ANNEX 61-02 |
Banana weighing certificates — specimen | 870 |
|
ANNEX 61-03 |
Banana weighing certificate — procedure | 871 |
|
ANNEX 62-02 |
INF 3 — Returned goods information sheet | 872 |
TITLE VII
SPECIAL PROCEDURES
|
ANNEX 72-01 |
Yellow label | 877 |
|
ANNEX 72-02 |
Yellow label | 878 |
|
ANNEX 72-03 |
TC 11 — Receipt | 879 |
|
ANNEX 72-04 |
Business continuity procedure for Union transit | 880 |
TITLE VIII
GOODS TAKEN OUT OF THE CUSTOMS TERRITORY OF THE UNION
No Annex
ANNEX A
FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS
GENERAL PROVISIONS
|
1. |
The provisions included in these notes are applicable to all Titles of this Annex. |
|
2. |
The formats, codes and if applicable, the structure of the data requirements included in this Annex are applicable in relation with the data requirements for applications and decisions as provided for in Annex A to Delegated Regulation (EU) 2015/2446. |
|
3. |
The formats and the codes defined in this Annex shall apply to applications and decisions made by using an electronic data processing technique as well as to paper-based applications and decisions. |
|
4. |
Title I includes the formats of the data elements. |
|
5. |
Whenever the information in an application or decision dealt with in Annex A to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied. |
|
6. |
The size of a data element shall not prevent the applicant to provide sufficient information. Where the details necessary cannot fit within a given data element format, attachments shall be used. |
|
7. |
The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
The number following the code indicates the admissible data length. The following applies: The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point. Examples of field lengths and formats:
|
|
8. |
The abbreviations and acronyms used in the Annex shall be interpreted the following way:
|
|
9. |
The cardinality refers to the maximum possible number of recurrences of a given data element within the application or decision concerned. |
TITLE I
Formats of the common data requirements for applications and decisions
|
Reference to the Title in Annex A to Delegated Regulation (EU) 2015/2446 |
D.E. order number |
D.E. name |
D.E. format (Type/length) |
Cardinality |
Code-list in Title II (Y/N) |
Notes |
||||||
|
Title I |
1/1 |
Application/Decision code type |
an..4 |
1x |
Y |
|
||||||
|
Title I |
1/2 |
Signature/authentication |
an..256 |
1x |
N |
|
||||||
|
Title I |
1/3 |
Type of application |
Code: n1 + (if applicable) Decision reference number:
|
1x |
Y |
|
||||||
|
Title I |
1/4 |
Geographical validity — Union |
Code: n1 + (if applicable) Country code: a2 |
Validity code: 1x Country code: 99x |
Y |
As for the country code, the code defined in Commission Regulation (EU) No 1106/2012 (1) shall be used. |
||||||
|
Title I |
1/5 |
Geographical validity — Common transit countries |
Country code: a2 |
99x |
N |
As for the country code, the ISO 3166 alpha-2 codes shall be used. |
||||||
|
Title I |
1/6 |
Decision reference number |
Country code: a2 + Decision code type: an..4 + Reference number: an..29 |
1x |
Y |
The structure is defined in Title II. |
||||||
|
Title I |
1/7 |
Decision taking customs authority |
Coded: an8 OR Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x |
N |
The structure of the codes is defined in Title II. |
||||||
|
Title I |
2/1 |
Other applications and decisions relating to binding information held |
Tick-box: n1 + Country of application: a2 + Place of application: an..35 + Date of application: n8 (yyyymmdd) + Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + Start date of the decision: n8 (yyyymmdd) + Commodity code: an..22 |
Tick-box: 1x Otherwise: 99x |
N |
|
||||||
|
Title I |
2/2 |
Decisions relating to binding information issued to other Holders |
Tick-box: n1 + Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + Start date of the decision: n8 (yyyymmdd) + Commodity code: an..22 |
Tick-box: 1x Otherwise: 99x |
N |
|
||||||
|
Title I |
2/3 |
Legal or administrative procedures pending or handed down |
Country code: a2 + Name of the court: an..70 + Address of the court: Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Reference to legal and/or administrative procedures: an..512 |
99x |
N |
|
||||||
|
Title I |
2/4 |
Attached documents |
Number of documents: n..3 + Document type: an..70 + Document identifier: an..35 + Document date: n8 (yyyymmdd) |
99x |
|
|
||||||
|
Title I |
2/5 |
Identification number of the storage facility |
an..35 |
999x |
N |
|
||||||
|
Title I |
3/1 |
Applicant/Holder of the authorisation or decision |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x |
N |
|
||||||
|
Title I |
3/2 |
Applicant/Holder of the authorisation or decision identification |
an..17 |
1x |
N |
|
||||||
|
Title I |
3/3 |
Representative |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x |
N |
|
||||||
|
Title I |
3/4 |
Representative identification |
an..17 |
1x |
N |
|
||||||
|
Title I |
3/5 |
Name and contact details of the person responsible for customs matters |
Name: an..70 + Telephone number: an..50 + Fax number: an..50 + E-mail address: an..50 |
1x |
N |
|
||||||
|
Title I |
3/6 |
Contact person responsible for the application |
Name: an..70 + Telephone number: an..50 + Fax number: an..50 + E-mail address: an..50 |
1x |
N |
|
||||||
|
Title I |
3/7 |
Person in charge of the applicant company or exercising control over its management |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + National identification number: an..35 + Date of birth: n8 (yyyymmdd) |
99x |
N |
|
||||||
|
Title I |
3/8 |
Owner of the goods |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
99x |
N |
|
||||||
|
Title I |
4/1 |
Place |
n.a. |
|
N |
Data element used only for paper-based applications and decisions. |
||||||
|
Title I |
4/2 |
Date |
n8 (yyyymmdd) |
1x |
N |
|
||||||
|
Title I |
4/3 |
Place where main accounts for customs purposes are held or accessible |
Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 OR UN/LOCODE: an..17 |
1x |
N |
If the UN/LOCODE is used to define the location concerned, the structure shall follow the description provided for in UN-ECE Recommendation 16 on UN/LOCODE — Code for ports and other locations. |
||||||
|
Title I |
4/4 |
Place where records are kept |
Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 OR UN/LOCODE: an..17 |
99x |
N |
If the UN/LOCODE is used to define the location concerned, the structure shall follow the description provided for in UN-ECE Recommendation 16 on UN/LOCODE — Code for ports and other locations. |
||||||
|
Title I |
4/5 |
First place of use or processing |
Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Street and number: an..70 + Postcode: an..9 + City: an..35 |
1x |
N |
The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location. |
||||||
|
Title I |
4/6 |
[Requested] Start date of the decision |
n8 (yyyymmdd) OR Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
4/7 |
Date of expiry of the decision |
n8 (yyyymmdd) |
1x |
N |
|
||||||
|
Title I |
4/8 |
Location of goods |
Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Postcode: an..9 + City: an..35 |
9999x |
N |
The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location. |
||||||
|
Title I |
4/9 |
Place(s) of processing or use |
Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Postcode: an..9 + City: an..35 |
999x |
N |
The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the location. |
||||||
|
Title I |
4/10 |
Customs office(s) of placement |
an8 |
999x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title I |
4/11 |
Customs office(s) of discharge |
an8 |
999x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title I |
4/12 |
Customs office of guarantee |
an8 |
1x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title I |
4/13 |
Supervising customs office |
an8 |
1x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title I |
4/14 |
Customs office(s) of destination |
an8 |
999x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title I |
4/15 |
Customs office(s) of departure |
an8 |
999x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title I |
4/16 |
Time-limit |
n..4 |
1x |
N |
|
||||||
|
Title I |
4/17 |
Period for discharge |
Period: n..2 + Tick-box: n1 + Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
4/18 |
Bill of discharge |
Tick-box: n1 + Deadline: n2 + Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
5/1 |
Commodity code |
1st subdivision (Combined Nomenclature code): an..8 + 2nd subdivision (TARIC subheading): an2 + 3rd subdivision (TARIC additional code(s)): an4 + 4th subdivision (national additional code(s)): an..4 |
999x As regards decisions relating to binding information: 1x |
N |
|
||||||
|
Title I |
5/2 |
Description of goods |
Free text: an..512 As regards the application for and the decision relating to Binding Tariff Information, the format should be an..2560 |
999x As regards decisions relating to binding information: 1x |
N |
|
||||||
|
Title I |
5/3 |
Goods quantity |
Measurement unit: an..4 + Quantity: n..16,6 |
999x |
N |
|
||||||
|
Title I |
5/4 |
Goods value |
Currency: a3 + Amount: n..16,2 |
999x |
N |
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
||||||
|
Title I |
5/5 |
Rate of yield |
Free text: an..512 |
999x |
N |
|
||||||
|
Title I |
5/6 |
Equivalent goods |
Commodity code: an8 + Tick-box: n1 + Code: n1 + Commercial quality and technical characteristics of goods: an..512 |
999x |
N |
The codes provided for D.E. 5/8 Identification of goods in Title II may be used. |
||||||
|
Title I |
5/7 |
Processed products |
Commodity code: an8 + Description of goods: an..512 |
999x |
N |
|
||||||
|
Title I |
5/8 |
Identification of goods |
Code: n1 + Free text: an..512 |
999x |
Y |
|
||||||
|
Title I |
5/9 |
Excluded categories or movement of goods |
an6 |
999x |
N |
|
||||||
|
Title I |
6/1 |
Prohibitions and restrictions |
Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
6/2 |
Economic conditions |
n..2 + Free text: an..512 |
999x |
Y |
|
||||||
|
Title I |
6/3 |
General remarks |
Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
7/1 |
Type of transaction |
Tick-box: n1 + Type of special procedure: a..70 |
99x |
N |
|
||||||
|
Title I |
7/2 |
Type of customs procedures |
Procedure code: an2 + Decision reference number (Country code: a2 + decision code type: an.. 4 + Reference number: an..29) |
99x |
N |
The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used for the indication of the type of customs procedure. Where the authorisation is intended to be used in the context of transit procedure, code ‘80’ shall be used. Where the authorisation is intended to be used for the operation of a temporary storage facility, code ‘XX’ shall be used. |
||||||
|
Title I |
7/3 |
Type of declaration |
Type of declaration: n1 + Decision reference number (Country code: a2 + decision code type: an.. 4 + Reference number: an..29) |
9x |
Y |
|
||||||
|
Title I |
7/4 |
Number of operations |
n..7 |
1x |
N |
|
||||||
|
Title I |
7/5 |
Details of planned activities |
Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
8/1 |
Type of main accounts for customs purposes |
Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
8/2 |
Type of records |
Free text: an..512 |
99x |
N |
|
||||||
|
Title I |
8/3 |
Access to data |
Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
8/4 |
Samples etc. |
Tick-box: n1 |
1x |
N |
|
||||||
|
Title I |
8/5 |
Additional information |
Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
8/6 |
Guarantee |
Tick-box: n1 + GRN: an..24 |
1x |
Y |
|
||||||
|
Title I |
8/7 |
Guarantee amount |
Currency: a3 + Amount: n..16,2 |
1x |
N |
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
||||||
|
Title I |
8/8 |
Transfer of rights and obligations |
Tick-box: n1 + Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
8/9 |
Keywords |
Free text: an..70 |
99x |
N |
|
||||||
|
Title I |
8/10 |
Details about the storage facilities |
Free text: an..512 |
999x |
N |
|
||||||
|
Title I |
8/11 |
Storage of Union goods |
Tick-box: n1 + Free text: an..512 |
1x |
N |
|
||||||
|
Title I |
8/12 |
Consent for publication in the list of authorisation holders |
Tick-box: n1 |
1x |
N |
|
||||||
|
Title I |
8/13 |
Calculation of the amount of the import duty in accordance with Article 86(3) of the Code |
Tick-box: n1 |
1x |
N |
|
||||||
|
Title II |
II/1 |
Reissue of a BTI decision |
Tick-box: n1 + BTI Decision reference number: a2 (country code) + an..4 (decision code type) + an..29 (reference number) + BTI Decision validity: n8 (yyyymmdd) + Commodity code: an..22 |
1x |
N |
|
||||||
|
Title II |
II/2 |
Customs nomenclature |
Tick-box: n1 + an..70 |
1x |
N |
|
||||||
|
Title II |
II/3 |
Commercial denomination and additional information |
Free text: an..2560 |
1x |
N |
|
||||||
|
Title II |
II/4 |
Justification of the classification of the goods |
Free text: an..2560 |
1x |
N |
|
||||||
|
Title II |
II/5 |
Material provided by the applicant on the basis of which the BTI decision has been issued |
Tick-box: n1 |
99x |
N |
|
||||||
|
Title II |
II/6 |
Images |
Tick-box: n1 |
1x |
N |
|
||||||
|
Title II |
II/7 |
Date of application |
n8 (yyyymmdd) |
1x |
N |
|
||||||
|
Title II |
II/8 |
End date of extended use |
n8 (yyyymmdd) |
1x |
N |
|
||||||
|
Title II |
II/9 |
Invalidation reason |
n2 |
1x |
Y |
|
||||||
|
Title II |
II/10 |
Registration number of the application |
Country code: a2 + Decision code type: an..4 + Reference number: an..29 |
|
N |
The structure defined in Title II for D.E. 1/6 Decision reference number shall be used. |
||||||
|
Title III |
III/1 |
Legal basis |
n.a. |
|
N |
|
||||||
|
Title III |
III/2 |
Composition of the goods |
n.a. |
|
N |
|
||||||
|
Title III |
III/3 |
Information enabling the determination of origin |
n.a. |
|
N |
|
||||||
|
Title III |
III/4 |
Indicate which data should be treated as confidential |
n.a. |
|
N |
|
||||||
|
Title III |
III/5 |
Country of origin and legal framework |
n.a. |
|
N |
|
||||||
|
Title III |
III/6 |
Justification of the assessment of the origin |
n.a. |
|
N |
|
||||||
|
Title III |
III/7 |
Ex-works price |
n.a. |
|
N |
|
||||||
|
Title III |
III/8 |
Materials used, country of origin, Combined Nomenclature code and value |
n.a. |
|
N |
|
||||||
|
Title III |
III/9 |
Description of the processing required in order to obtain origin |
n.a. |
|
N |
|
||||||
|
Title III |
III/10 |
Language |
a2 |
|
N |
ISO alpha 2 codes as specified in ISO — 639-1 of 2002 shall be used for the language. |
||||||
|
Title IV |
IV/1 |
Legal status of applicant |
an.. 50 |
1x |
N |
|
||||||
|
Title IV |
IV/2 |
Date of establishment |
n8 (yyyymmdd) |
1x |
N |
|
||||||
|
Title IV |
IV/3 |
Role(s) of the applicant in the international supply chain |
an..3 |
99x |
Y |
|
||||||
|
Title IV |
IV/4 |
Member States where customs related activities are carried out |
Country: a2 + Street and number: an..70 + Postcode: an..9 + City: an..35 + Type of facility: an..70 (free text) |
99x |
N |
|
||||||
|
Title IV |
IV/5 |
Border crossing information |
an8 |
99x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title IV |
IV/6 |
Simplifications and facilitations already granted, security and/or safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation bodies, or AEO-equivalent certificates issued in third countries |
Type of simplification/ facilitation an..70 + Certificate identification number: an..35 + Country code: a2 + Customs procedure code: an2 |
99x |
N |
The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used for the indication of the type of customs procedure. |
||||||
|
Title IV |
IV/7 |
Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/ arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security |
Tick-box: n1 + Transliterated name: an..70 + Transliterated street and number: an..70 + Transliterated postcode: an..9 + Transliterated city: an..35 |
1x |
N |
|
||||||
|
Title IV |
IV/8 |
Permanent Business Establishment (PBE) |
Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + VAT number: an..17 |
99x |
N |
|
||||||
|
Title IV |
IV/9 |
Office(s) where customs documentation is kept and accessible |
Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
99x |
N |
|
||||||
|
Title IV |
IV/10 |
Place where general logistical activities are conducted |
Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x |
N |
|
||||||
|
Title IV |
IV/11 |
Business activities |
an..4 |
99x |
N |
The codes provided for in Regulation (EC) No 1893/2006 of the European Parliament and of the Council (2) shall be used. |
||||||
|
Title V |
V/1 |
Subject and nature of the simplification |
Free text : an..512 |
1x |
N |
|
||||||
|
Title VI |
VI/1 |
Amount of duty and other charges |
Currency: a3 + Amount: n..16,2 |
99x |
N |
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
||||||
|
Title VI |
VI/2 |
Average period between the placing of goods under the procedure and the discharge of the procedure |
Free text: an…35 |
99x |
N |
|
||||||
|
Title VI |
VI/3 |
Level of guarantee |
Level of guarantee code: a2 Free text: an..512 |
99x |
Y |
|
||||||
|
Title VI |
VI/4 |
Form of the guarantee |
Guarantee form: n..2 + Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Free text: an..512 |
1x |
Y |
|
||||||
|
Title VI |
VI/5 |
Reference amount |
Currency: a3 + Amount: n..16,2 Free text: an..512 |
1x |
N |
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
||||||
|
Title VI |
VI/6 |
Time-limit for payment |
n1 |
1x |
Y |
|
||||||
|
Title VII |
VII/1 |
Type of deferment of payment |
n1 |
1x |
Y |
|
||||||
|
Title VIII |
VIII/1 |
Title for recovery |
an..35 |
999x |
N |
|
||||||
|
Title VIII |
VIII/2 |
Customs office where the customs debt was notified |
an8 |
1x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title VIII |
VIII/3 |
Customs office responsible for the place where the goods are located |
an8 |
1x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title VIII |
VIII/4 |
Comments of the customs office responsible for the place where the goods are located |
Free text: an..512 |
1x |
N |
|
||||||
|
Title VIII |
VIII/5 |
Customs procedure (request for prior completion of formalities) |
Procedure code: an2 + Tick-box: n1 + Decision reference number (Country code: a2 + decision code type: an..4 + Reference number: an..29) |
1x |
N |
The codes provided for in Annex B concerning D.E. 1/10 Procedure shall be used. |
||||||
|
Title VIII |
VIII/6 |
Customs value |
Currency: a3 + Amount: n..16,2 |
1x |
N |
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
||||||
|
Title VIII |
VIII/7 |
Amount of import or export duty to be repaid or remitted of |
Currency: a3 + Amount: n..16,2 |
1x |
N |
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
||||||
|
Title VIII |
VIII/8 |
Type of import or export duty |
Union codes: a1+n2 National codes: n1+an2 |
99x |
N |
The codes provided for in Annex B concerning D.E. 4/3 Calculation of taxes — tax type shall be used. |
||||||
|
Title VIII |
VIII/9 |
Legal basis |
a1 |
1x |
Y |
|
||||||
|
Title VIII |
VIII/10 |
Use or destination of goods |
Free text: an..512 |
1x |
N |
|
||||||
|
Title VIII |
VIII/11 |
Time-limit for completion of formalities |
n..3 |
1x |
N |
|
||||||
|
Title VIII |
VIII/12 |
Statement of the decision-taking customs authority |
Free text: an..512 |
1x |
N |
|
||||||
|
Title VIII |
VIII/13 |
Description of the grounds for repayment or remission |
Free text: an..512 |
1x |
N |
|
||||||
|
Title VIII |
VIII/14 |
Bank and account details |
Free text: an..512 |
1x |
N |
|
||||||
|
Title IX |
IX/1 |
Movement of goods |
Legal base code: an1 + EORI number: an..17 + Country: a2 + Type of location code: a1 + Qualifier of the identification: a1 + Coded: Identification of location: an..35 + Additional identifier: n..3 OR Free text description: Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
999x |
Y |
The structure and the codes defined in Annex B for D.E. 5/23 Location of goods shall be used for the indication of the address of the temporary storage facility. |
||||||
|
Title X |
X/1 |
Member State(s) concerned by the regular shipping service |
Qualifier: n1 + Country code: a2 |
99x |
Y |
The country codes provided for in Commission Regulation (EU) No 1106/2012 (3) shall be used. |
||||||
|
Title X |
X/2 |
Name of vessels |
Name of vessel an..35 + IMO number of vessel: IMO + n7 |
99x |
N |
|
||||||
|
Title X |
X/3 |
Ports of call |
an8 |
99x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title X |
X/4 |
Undertaking |
Tick-box: n1 |
1x |
N |
|
||||||
|
Title XI |
XI/1 |
Customs office(s) responsible for the registration of the proof of the customs status of Union goods |
an8 |
999x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title XII |
XII/1 |
Time-limit for the submission of a supplementary declaration |
n..2 |
1x |
N |
|
||||||
|
Title XII |
XII/2 |
Subcontractor |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
1x |
N |
|
||||||
|
Title XII |
XII/3 |
Subcontractor identification |
an..17 |
1x |
N |
|
||||||
|
Title XIII |
XIII/1 |
Companies involved in the authorisation in other Member States |
Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
999x |
N |
|
||||||
|
Title XIII |
XIII/2 |
Companies involved in the authorisation in other Member States identification |
an..17 |
999x |
N |
|
||||||
|
Title XIII |
XIII/3 |
Customs office(s) of presentation |
an8 |
999x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title XIII |
XIII/4 |
Identification of the VAT, excise and statistical authorities |
Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
999x |
N |
|
||||||
|
Title XIII |
XIII/5 |
Method of VAT payment |
a1 |
1x |
N |
The codes provided for in Annex B concerning D.E. 4/8 Calculation of taxes — Method of payment shall be used. |
||||||
|
Title XIII |
XIII/6 |
Tax representative |
Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
99x |
N |
|
||||||
|
Title XIII |
XIII/7 |
Tax representative identification |
an..17 |
99x |
N |
The VAT number shall be used |
||||||
|
Title XIII |
XIII/8 |
Tax representative status code |
n1 |
1x (per representative) |
Y |
|
||||||
|
Title XIII |
XIII/9 |
Person responsible for excise formalities |
Name an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
99x |
N |
|
||||||
|
Title XIII |
XIII/10 |
Person responsible for excise formalities identification |
an..17 |
99x |
N |
|
||||||
|
Title XIV |
XIV/1 |
Waiver of the presentation notification |
Tick box: n1 + Free text: an..512 |
1x |
N |
|
||||||
|
Title XIV |
XIV/2 |
Waiver of pre-departure declaration |
Free text: an..512 |
1x |
N |
|
||||||
|
Title XIV |
XIV/3 |
Customs office responsible for the place where the goods are available for controls |
an8 |
1x |
N |
The structure of the codes is defined in Title II for D.E. 1/7 Decision taking customs authority. |
||||||
|
Title XIV |
XIV/4 |
Deadline for submitting the particulars of the complete customs declaration |
n..2 |
1x |
N |
|
||||||
|
Title XV |
XV/1 |
Identification of formalities and controls to be delegated to the economic operator |
Free text: an..512 |
1x |
N |
|
||||||
|
Title XVI |
XVI/1 |
Economic activity |
n1 |
1x |
Y |
|
||||||
|
Title XVI |
XVI/2 |
Weighing equipment |
Free text: an..512 |
1x |
N |
|
||||||
|
Title XVI |
XVI/3 |
Additional guarantees |
Free text: an..512 |
1x |
N |
|
||||||
|
Title XVI |
XVI/4 |
Advanced notification to customs authorities |
Free text: an..512 |
1x |
N |
|
||||||
|
Title XVII |
XVII/1 |
Prior exportation (IP EX/IM) |
Tick-box: n1 + Time limit: n..2 |
1x |
N |
|
||||||
|
Title XVII |
XVII/2 |
Release for free circulation by use of bill of discharge |
Tick-box: n1 |
1x |
N |
|
||||||
|
Title XVIII |
XVIII/1 |
Standard exchange system |
Tick-box: n1 + Type of standard exchange system: n1 + Free text: an..512 |
1x |
Y |
|
||||||
|
Title XVIII |
XVIII/2 |
Replacement products |
Commodity code: an..8 + Description: an..512 + Code: n1 |
999x |
Y |
|
||||||
|
Title XVIII |
XVIII/3 |
Prior import of replacement products |
Tick-box: n1 + Time limit: n..2 |
1x |
N |
|
||||||
|
Title XVIII |
XVIII/4 |
Prior import of processed products (OP IM/EX) |
Tick-box: n1 + Time limit: n..2 |
1x |
N |
|
||||||
|
Title XIX |
XIX/1 |
Temporary removal |
Tick-box: n1 + Free text: an..512 |
1x |
N |
|
||||||
|
Title XIX |
XIX/2 |
Loss rate |
Free text: an..512 |
1x |
N |
|
||||||
|
Title XX |
XX/1 |
Identification measures |
Free text: an..512 Decision reference number (Country code: a2 + Decision code type: an..4 + Reference number: an..29) |
1x |
N |
The structure of the authorisations for the use of special seals shall follow the structure defined in Title II. in relation with D.E. 1/6 Decision reference number. |
||||||
|
Title XX |
XX/2 |
Comprehensive guarantee |
Tick box: n1 + Decision reference number (Country code: a2 + Decision code type: an..4 + Reference number: an..29) |
1x |
N |
The structure of the authorisations for the provision of a comprehensive guarantee or guarantee waiver shall follow the structure defined in Title II. in relation with D.E. 1/6 Decision reference number. |
||||||
|
Title XXI |
XXI/1 |
Type of seal |
Free text: an..512 |
1x |
N |
|
TITLE II
Codes in relation with the common data requirements for applications and decisions
1. INTRODUCTION
This Title contains the codes to be used on applications and decisions.
2. CODES
1/1. Application/Decision code type
The following codes shall be used:
|
Code |
Application/Decision type |
Table column heading in Annex A to Delegated Regulation (EU) 2015/2446 |
|
BTI |
Application or decision relating to Binding Tariff Information |
1a |
|
BOI |
Application or decision relating to Binding Origin Information |
1b |
|
AEOC |
Application or authorisation for the status of Authorised Economic Operator — Customs simplifications |
2 |
|
AEOS |
Application or authorisation for the status of Authorised Economic Operator — Security and safety |
2 |
|
AEOF |
Application or authorisation for the status of Authorised Economic Operator — Customs simplifications/Security and safety |
2 |
|
CVA |
Application or authorisation for the simplification of the determination of amounts being part of the customs value of goods |
3 |
|
CGU |
Application or authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver |
4a |
|
DPO |
Application or authorisation for the deferment of payment |
4b |
|
REP |
Application or decision for the repayment of the amounts of import or export duty |
4c |
|
REM |
Application or decision for the remission of the amounts of import or export duty |
4c |
|
TST |
Application or authorisation for the operation of storage facilities for the temporary storage of goods |
5 |
|
RSS |
Application or authorisation to establish regular shipping services |
6a |
|
ACP |
Application or authorisation for the status of authorised issuer to establish the proof of the customs status of Union goods |
6b |
|
SDE |
Application or authorisation to use simplified declaration |
7a |
|
CCL |
Application or authorisation for centralised clearance |
7b |
|
EIR |
Application or authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure |
7c |
|
SAS |
Application or authorisation for self-assessment |
7d |
|
AWB |
Application or authorisation for the status of authorised weigher of bananas |
7e |
|
IPO |
Application or authorisation for the use of inward processing procedure |
8a |
|
OPO |
Application or authorisation for the use of outward processing procedure |
8b |
|
EUS |
Application or authorisation for the use of end use |
8c |
|
TEA |
Application or authorisation for the use of temporary admission |
8d |
|
CWP |
Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a private customs warehouse |
8e |
|
CW1 |
Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type I |
8e |
|
CW2 |
Application or authorisation for the operation of storage facilities for the customs warehousing of goods in a public customs warehouse type II. |
8e |
|
ACT |
Application or authorisation for the status of authorised consignee for TIR procedure |
9a |
|
ACR |
Application or authorisation for the status of authorised consignor for Union transit |
9b |
|
ACE |
Application or authorisation for the status of authorised consignee for Union transit |
9c |
|
SSE |
Application or authorisation for the use of seals of a special type |
9d |
|
TRD |
Application or authorisation to use transit declaration with a reduced dataset |
9e |
|
ETD |
Authorisation for the use of an electronic transport document as customs declaration |
9f |
1/3. Type of application
The following codes shall be used:
|
1 |
first application |
|
2 |
application for amendment of the decision |
|
3 |
application for renewal of the authorisation |
|
4 |
application for revocation of the decision |
1/4 Geographical validity — Union
The following codes shall be used:
|
1 |
application or authorisation valid in all Member States |
|
2 |
application or authorisation limited to certain Member States |
|
3 |
application or authorisation limited to one Member State |
1/6. Decision reference number
The decision reference number is structured as follows:
|
Field |
Content |
Format |
Examples |
|
1 |
Identifier of the Member State where the decision is taken (alpha 2 country code) |
a2 |
PT |
|
2 |
Decision code type |
an..4 |
SSE |
|
3 |
Unique identifier for the decision per country |
an..29 |
1234XYZ12345678909876543210AB |
Field 1 as explained above.
Field 2 shall be filled in with the code of the decision as defined for D.E. 1/1 Decision code type in this Title.
Field 3 shall be filled in with an identifier for the decision concerned. The way that field is used is under the responsibility of national administrations but each decision taken within the given country must have a unique number in relation to the decision type concerned.
1/7. Decision taking customs authority
The structure of the codes is the following:
|
— |
the first two characters (a2) serve to identify the country by means of the country code as defined in Commission Regulation (EU) No 1106/2012, |
|
— |
the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted: The first three characters (an3) would be taken up by the UN/LOCODE (4) location name and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted. |
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE location name for the city of Brussels, 000 for the unused subdivision.
5/8. Identification of goods
Codes to be used for the identification of goods are the following:
|
1 |
serial or manufacturer’s number |
|
2 |
affixing of plumbs, seals, clip-marks or other distinctive marks |
|
4 |
taking of samples, illustrations or technical descriptions |
|
5 |
carrying out of analyses |
|
6 |
information document to facilitate the temporary exportation of goods sent from one country for manufacture, processing or repair in another (only suitable for outward processing) |
|
7 |
other means of identification (provide an explanation on the means of identification to be used) |
|
8 |
without identification measures according to Article 250(2)(b) of the Code (only suitable for temporary admission) |
6/2. Economic conditions
Codes to be used for the cases in which the economic conditions are deemed to be fulfilled for inward processing:
|
Code 1 |
the processing of goods not listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, |
|
Code 2 |
repair, |
|
Code 3 |
processing of goods directly or indirectly put at the disposal of the holder of the authorisation, carried out according to specifications on behalf of a person established outside of the customs territory of the Union, generally against payment of processing costs alone, |
|
Code 4 |
the processing of durum wheat into pasta, |
|
Code 5 |
the placing of goods under inward processing within the limits of the quantity determined on the basis of a balance in accordance with Article 18 of (5), |
|
Code 6 |
the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, in case of unavailability of goods produced in the Union sharing the same 8-digit Combined Nomenclature code, the same commercial quality and technical characteristics as the goods intended to be imported for the processing operations envisaged, |
|
Code 7 |
the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are differences in price between goods produced in the Union and those intended to be imported, where comparable goods cannot be used because their price would not make the proposed commercial operation economically viable, |
|
Code 8 |
the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided there are contractual obligations, where comparable goods do not conform to the contractual requirements of the third-country purchaser of the processed products, or where, in accordance with the contract, the processed products must be obtained from the goods intended to be placed under inward processing in order to comply with provisions concerning the protection of industrial or commercial property rights, |
|
Code 9 |
the processing of goods which are listed in Annex 71-02 to Delegated Regulation (EU) 2015/2446, provided the aggregate value of the goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000, |
|
Code 10 |
the processing of goods to ensure their compliance with technical requirements for their release for free circulation, |
|
Code 11 |
the processing of goods of a non-commercial nature, |
|
Code 12 |
the processing of goods obtained under a previous authorisation, the issuing of which was subject to an examination of the economic conditions, |
|
Code 13 |
the processing of solid and fluid fractions of palm oil, coconut oil, fluid fractions of coconut oil, palm kernel oil, fluid fractions of palm kernel oil, babassu oil or castor oil into products which are not destined for the food sector, |
|
Code 14 |
the processing into products to be incorporated in or used for civil aircraft for which an airworthiness certificate has been issued, |
|
Code 15 |
the processing into products benefitting from the autonomous suspension of import duty on certain weapons and military equipment in accordance with Council Regulation (EC) No 150/2003 (6), |
|
Code 16 |
the processing of goods into samples, |
|
Code 17 |
the processing of any electronic type of components, parts, assemblies or any other materials into information technology products, |
|
Code 18 |
the processing of goods falling within Combined Nomenclature codes 2707 or 2710 into products falling within Combined Nomenclature codes 2707, 2710 or 2902, |
|
Code 19 |
the reduction to waste and scrap, destruction, recovery of parts or components, |
|
Code 20 |
denaturing, |
|
Code 21 |
usual forms of handling referred to in Article 220 of the Code, |
|
Code 22 |
the aggregate value of goods to be placed under the inward processing procedure per applicant and calendar year for each eight-digit Combined Nomenclature code does not exceed EUR 150 000 with regard to goods which are covered by Annex 71-02 to Delegated Regulation (EU) 2015/2446 and EUR 300 000 for other goods, except where the goods intended to be placed under the inward-processing procedure would be subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation. |
7/3. Type of declaration
The following codes shall be used for the declaration types:
|
1 |
Standard declaration (in accordance with Article 162 of the Code) |
|
2 |
Simplified declaration (in accordance with Article 166 of the Code) |
|
3 |
Entry in the declarant’s records (in accordance with Article 182 of the Code) |
8/6. Guarantee
The following codes shall be used:
|
0 |
Guarantee not required |
|
1 |
Guarantee required |
II/9. Invalidation reason
Enter one of the following codes:
|
55 |
Annulled |
|
61 |
Invalidated due to customs nomenclature code changes |
|
62 |
Invalidated due to a Union measure |
|
63 |
Invalidated due to national legal measure |
|
64 |
Revocation due to incorrect classification |
|
65 |
Revocation for reasons other than classification |
|
66 |
Invalidated due to limited validity of nomenclature code at the time of issue |
IV/3. Role(s) of the applicant in the international supply chain
The following codes shall be used:
|
Code |
Role |
Description |
|
MF |
Manufacturer of goods |
Party who manufactures goods. This code should be used only if the economic operator manufacturers the goods. It does not cover cases where the economic operator is only involved in trading with the goods (e.g. exporting, importing). |
|
IM |
Importer |
Party who makes, or on whose behalf a Customs clearing agent or other authorised person makes an import declaration. This may include a person who has possession of the goods or to whom the goods are consigned. |
|
EX |
Exporter |
Party who makes, or on whose behalf the export declaration is made, and who is the owner of the goods or has similar rights of disposal over them at the time when the declaration is accepted. |
|
CB |
Customs broker |
Agent or representative or a professional Customs clearing agent who deals directly with Customs on behalf of the importer or exporter. The code can be used also for economic operators who acts as agents/representatives also for other purposes (e.g. carrier’s agent). |
|
CA |
Carrier |
Party undertaking or arranging transport of goods between named points. |
|
FW |
Freight forwarder |
Party arranging forwarding of goods. |
|
CS |
Consolidator |
Party consolidating various consignments, payments etc. |
|
TR |
Terminal operator |
A party which handles the loading and unloading of marine vessels. |
|
WH |
Warehouse keeper |
Party taking responsibility for goods entered into a warehouse. This code should be used also by economic operators who operate other type of storage facilities (e.g. temporary storage, free zone, etc.). |
|
CF |
Container operator |
Party to whom the possession of specified property (e.g. container) has been conveyed for a period of time in return for rental payments. |
|
DEP |
Stevedore |
A party which handles the loading and unloading of marine vessels from several terminals. |
|
HR |
Shipping line service |
Identifies the shipping line service organisation. |
|
999 |
Others |
|
VI/3. Level of guarantee
The following codes shall be used for the level of the guarantee:
|
|
To cover existing customs debts and, where applicable, other charges:
|
|
|
To cover potential customs debts and, where applicable, other charges:
|
VI/4. Form of the guarantee
The following codes shall be used for the form of the guarantee:
|
1 |
Cash deposit |
||||||||||
|
2 |
Undertaking given by a guarantor |
||||||||||
|
3* |
Other forms as specified in Article 83 of Delegated Regulation (EU) 2015/2446
|
VI/6. Time-limit for payment
The following codes shall be used for the time limit:
|
1 |
Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code |
|
2 |
Deferred payment (Article 110 of the Code) |
VII/1. Type of deferment of payment
The following codes shall be used for the deferment of payment:
|
1 |
Article 110(b) of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days |
|
2 |
Article 110(c) of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1) |
VIII/9. Legal basis
The following codes shall be used as legal basis:
|
Code |
Description |
Legal basis |
|
A |
Overcharged amounts of import or export duty |
Article 117 of the Code |
|
B |
Defective goods or goods not complying with the terms of the contract |
Article 118 of the Code |
|
C |
Error by the competent authorities |
Article 119 of the Code |
|
D |
Equity |
Article 120 of the Code |
|
E |
Amount of import or export duty paid in relation with a customs declaration invalidated in accordance with Article 174 of the Code |
Article 116(1) of the Code |
IX/1. Movement of goods
The following codes shall be used for the legal basis of the movement:
For goods under temporary storage:
|
A |
Article 148(5)(a) of the Code |
|
B |
Article 148(5)(b) of the Code |
|
C |
Article 148(5)(c) of the Code |
X/1. Member State(s) concerned by the regular shipping service
The following codes shall be used as qualifier:
|
0 |
involved Member States; |
|
1 |
potentially involved Member States. |
XIII/8. Tax representative status code
The following codes shall be used:
|
1 |
the applicant is acting in his own name and on his own behalf; |
|
2 |
a tax representative is acting on behalf of the applicant. |
XVI/1. Economic activity
The following codes shall be used for the activity:
|
1 |
Importation |
|
2 |
Carriage |
|
3 |
Storage |
|
4 |
Handling |
XVIII/1. Standard exchange system
The following codes shall be used:
|
1 |
Standard exchange system without prior importation of replacement products |
|
2 |
Standard exchange system with prior importation of replacement products |
XVIII/2. Replacement products
The following codes shall be used:
|
4 |
Taking of samples, illustrations or technical descriptions |
|
5 |
Carrying out of analyses |
|
7 |
Other means of identification |
(1) Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories Text with EEA relevance (OJ L 328, 28.11.2012, p. 7).
(2) Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains (OJ L 393, 30.12.2006, p. 1).
(3) Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories Text with EEA relevance (OJ L 328, 28.11.2012, p. 7).
(4) Recommendation 16 on UN/LOCODE — CODE FOR PORTS AND OTHER LOCATIONS.
(5) Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (OJ L 150, 20.5.2014, p. 1).
(6) Council Regulation (EC) No 150/2003 of 21 January 2003 suspending import duties on certain weapons and military equipment (OJ L 25, 30.1.2003, p. 1).
ANNEX B
FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODS
INTRODUCTORY NOTES
|
1. |
The formats, codes and, if applicable, the structure of the data elements included in this Annex are applicable in relation with the data requirements for declarations notifications and proof of the customs status of Union goods as provided for in Annex B to Delegated Regulation (EU) 2015/2446. |
|
2. |
The formats, codes and, if applicable, the structure of the data elements defined in this Annex shall apply to declarations, notifications and proof of the customs status of Union goods made by using an electronic data processing technique as well as to paper-based declarations, notifications and proof of the customs status of Union goods. |
|
3. |
Title I includes the formats of the data elements. |
|
4. |
Whenever the information in a declaration, notification or proof of the customs status of Union goods dealt with in Annex B to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied. |
|
5. |
The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
The number following the code indicates the admissible data length. The following applies. The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point. Examples of field lengths and formats:
|
|
6. |
The cardinality at header level included in the table in Title I of this Annex indicates how many times the data element may be used at header level within a declaration, notification or proof of the customs status of Union goods. |
|
7. |
The cardinality at item level included in the table in Title I of this Annex indicates how many times the data element may be repeated in relation with the declaration item concerned. |
|
8. |
National codes can be used by Member States for data elements 1/11 Additional procedure, 2/2 Additional information, 2/3 Documents produced, certificates and authorisations, additional references, 4/3 Calculation of taxes (Tax type), 4/4 Calculation of taxes (Tax base), 6/17 Commodity code (national additional codes) and 8/7 Writing-off. Member States shall notify the Commission of the list of national codes used for these data elements. The Commission shall publish the list of those codes. |
TITLE I
Formats and cardinality of the common data requirements for declarations and notifications
|
D.E. order number |
D.E. name |
D.E. format (Type/length) |
Code-list in Title II (Y/N) |
Header level cardinality |
Item level cardinality |
Notes |
|
1/1 |
Declaration type |
a2 |
Y |
1x |
|
|
|
1/2 |
Additional declaration type |
a1 |
Y |
1x |
|
|
|
1/3 |
Transit declaration/ Proof of customs status type |
an..5 |
Y |
1x |
1x |
|
|
1/4 |
Forms |
n..4 |
N |
1x |
|
|
|
1/5 |
Loading lists |
n..5 |
N |
1x |
|
|
|
1/6 |
Goods item number |
n..5 |
N |
|
1x |
|
|
1/7 |
Specific circumstance indicator |
an3 |
Y |
1x |
|
|
|
1/8 |
Signature/ authentication |
an..35 |
N |
1x |
|
|
|
1/9 |
Total number of items |
n..5 |
N |
1x |
|
|
|
1/10 |
Procedure |
Requested procedure code: an2 + Previous procedure code: an2 |
Y |
|
1x |
|
|
1/11 |
Additional procedure |
Union codes: a1 + an2 OR National codes: n1 + an2 |
Y |
|
99x |
The Union codes are further specified in Title II |
|
2/1 |
Simplified declaration/Previous documents |
Document category: a1+ Previous document type: an ..3 + Previous document reference: an ..35+ Goods item identifier: n..5 |
Y |
9999x |
99x |
|
|
2/2 |
Additional information |
Coded version (Union codes): n1 + an4 OR (national codes): a1 +an4 OR Free text description: an..512 |
Y |
|
99x |
The Union codes are further specified in Title II |
|
2/3 |
Documents produced, certificates and authorisations, additional references |
Document type (Union codes): a1+ an3 OR (national codes): n1+an3 + Document identifier: an..35 |
Y |
1x |
99x |
|
|
2/4 |
Reference number/UCR |
an..35 |
N |
1x |
1x |
This data element may take the form of WCO (ISO 15459) codes or equivalent. |
|
2/5 |
LRN |
an..22 |
N |
1x |
|
|
|
2/6 |
Deferred payment |
an..35 |
N |
1x |
|
|
|
2/7 |
Identification of warehouse |
Warehouse type: a1 + Warehouse identifier: an..35 |
Y |
1x |
|
|
|
3/1 |
Exporter |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
N |
1x |
1x |
Country code: The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories (1). The Commission regularly publishes regulations updating the list of country codes. In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of exporters in accordance with the notes described for D.E. 3/1 Exporter in Title II of Annex B to Delegated Regulation (EU) 2015/2446. |
|
3/2 |
Exporter identification no |
an..17 |
N |
1x |
1x |
The structure of the EORI number is defined in Title II. The structure of a third country unique identification number recognised by the Union is defined in Title II. |
|
3/3 |
Consignor — Master level transport contract |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/4 |
Consignor identification no — Master level transport contract |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/5 |
Consignor — House level transport contract |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/6 |
Consignor identification no — House level transport contract |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no —. |
|
3/7 |
Consignor |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/8 |
Consignor identification no |
an..17 |
N |
1x |
1x |
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/9 |
Consignee |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. In case of groupage consignments, where paper-based declarations are used, code ‘00200’ may be used together with a list of consignees in accordance with the notes described for D.E. 3/9 Consignee in Title II of Annex B to Delegated Regulation (EU) 2015/2446. |
|
3/10 |
Consignee identification no |
an..17 |
N |
1x |
1x |
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number recognised by the Union is defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/11 |
Consignee — Master level transport contract |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35+ Phone number: an..50 |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/12 |
Consignee identification no — Master level transport contract |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/13 |
Consignee — House level transport contract |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/14 |
Consignee identification no — House level transport contract |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/15 |
Importer |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/16 |
Importer identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/17 |
Declarant |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/18 |
Declarant identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no |
|
3/19 |
Representative |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/20 |
Representative identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no |
|
3/21 |
Representative status code |
n1 |
Y |
1x |
|
|
|
3/22 |
Holder of the transit procedure |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/23 |
Holder of the transit procedure identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no |
|
3/24 |
Seller |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/25 |
Seller identification no |
an..17 |
N |
1x |
1x |
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/26 |
Buyer |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/27 |
Buyer identification no |
an..17 |
N |
1x |
1x |
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/28 |
Person notifying the arrival identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/29 |
Person notifying the diversion identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/30 |
Person presenting the goods to customs identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/31 |
Carrier |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/32 |
Carrier identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/33 |
Notify party — Master level transport contract |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/34 |
Notify party identification no — Master level transport contract |
an..17 |
N |
1x |
1x |
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/35 |
Notify party — House level transport contract |
Name: an..70 + Street and number: an..70 + Country: a2 + Postcode: an..9 + City: an..35 + Phone number: an..50 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
3/36 |
Notify party identification no — House level transport contract |
an..17 |
N |
1x |
1x |
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/37 |
Additional supply chain actor(s) identification no |
Role code: a..3 + Identifier: an..17 |
Y |
99x |
99x |
The role codes for the additional supply chain actors are defined in Title II. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. The structure of a third country unique identification number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/38 |
Person submitting the additional ENS particulars identification no |
an..17 |
N |
1x |
1x |
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/39 |
Holder of the authorisation identification no |
Authorisation type code: an..4 + Identifier: an..17 |
N |
99x |
|
The codes defined in Annex A for D.E. 1/1 Application/ Decision code type shall be used for the authorisation type code. The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/40 |
Additional fiscal references identification no |
Role code: an3 + VAT identification number: an..17 |
Y |
99x |
99x |
The role codes for the additional fiscal references are defined in Title II. |
|
3/41 |
Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/42 |
Person lodging the customs goods manifest identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/43 |
Person requesting a proof of the customs status of Union goods identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
3/44 |
Person notifying the arrival of goods following movement under temporary storage identification no |
an..17 |
N |
1x |
|
The EORI number shall follow the structure defined in Title II for D.E. 3/2 Exporter identification no. |
|
4/1 |
Delivery terms |
Coded version: INCOTERM code: a3 + UN/LOCODE: an..17 OR Free text description: INCOTERM code: a3 + Country code: a2 + Location name: an..35 |
Y |
1x |
|
The codes and headings describing the commercial contract are defined in Title II. The code provided for the description of the location shall adhere to the pattern of UN/LOCODE. If no UN/LOCODE is available for the location, use the country code as provided for D.E. 3/1 Exporter followed by the name of the location. |
|
4/2 |
Transport charges method of payment |
a1 |
Y |
1x |
1x |
|
|
4/3 |
Calculation of taxes — Tax type |
Union codes: a1 + n2 OR National codes: n1 + an2 |
Y |
|
99x |
The Union codes are further specified in Title II |
|
4/4 |
Calculation of taxes — Tax base |
Measurement unit and qualifier, if applicable: an..6 + Quantity: n..16,6 |
N |
|
99x |
The measurement units and qualifiers defined in TARIC should be used. In such case, the format of the measurement units and qualifiers will be an..6, but will never have n..6 formats, reserved for national measurement units and qualifiers. If no such measurement units and qualifiers are available in TARIC, national measurement units and qualifiers can be used. Their format will be n..6. |
|
4/5 |
Calculation of taxes — Tax rate |
n..17,3 |
N |
|
99x |
|
|
4/6 |
Calculation of taxes — Payable tax amount |
n..16,2 |
N |
|
99x |
|
|
4/7 |
Calculation of taxes — Total |
n..16,2 |
N |
|
1x |
|
|
4/8 |
Calculation of taxes — Method of payment |
a1 |
Y |
|
99x |
|
|
4/9 |
Additions and deductions |
Code: a2 + Amount: n..16,2 |
Y |
99x |
99x |
|
|
4/10 |
Invoice currency |
a3 |
N |
1x |
|
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
|
4/11 |
Total amount invoiced |
n..16,2 |
N |
1x |
|
|
|
4/12 |
Internal currency unit |
a3 |
N |
1x |
|
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
|
4/13 |
Valuation indicators |
an4 |
Y |
|
1x |
|
|
4/14 |
Item price/amount |
n..16,2 |
N |
|
1x |
|
|
4/15 |
Exchange rate |
n..12,5 |
N |
1x |
|
|
|
4/16 |
Valuation method |
n1 |
Y |
|
1x |
|
|
4/17 |
Preference |
n3 (n1+n2) |
Y |
|
1x |
The Commission will publish at regular intervals the list of the combinations of codes usable together with examples and notes. |
|
4/18 |
Postal value |
Currency code: a3 + Value: n..16,2 |
N |
|
1x |
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
|
4/19 |
Postal charges |
Currency code: a3 + Amount: n..16,2 |
N |
1x |
|
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. |
|
5/1 |
Estimated date and time of arrival at first place of arrival in the Customs territory of the Union |
Date and time: an..15 (yyyymmddhhmmzzz) |
N |
1x |
|
yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone |
|
5/2 |
Estimated date and time of arrival at the port of unloading |
Date and time: an..15 (yyyymmddhhmmzzz) |
N |
1x |
1x |
yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone |
|
5/3 |
Actual date and time of arrival in the customs territory of the Union |
an..15 (yyyymmddhhmmzzz) |
N |
1x |
|
yyyy: year mm: month dd: day hh: hour mm: minute zzz: time-zone |
|
5/4 |
Declaration date |
n8 (yyyymmdd) |
N |
1x |
|
|
|
5/5 |
Declaration place |
an..35 |
N |
1x |
|
|
|
5/6 |
Office of destination (and country) |
an8 |
N |
1x |
|
The structure of the customs office identifier is defined in Title II. |
|
5/7 |
Intended offices of transit (and country) |
an8 |
N |
9x |
|
The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
|
5/8 |
Country of destination code |
a2 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
5/9 |
Region of destination code |
an..9 |
N |
1x |
1x |
Codes are defined by the Member State concerned. |
|
5/10 |
Place of delivery code — Master level transport contract |
UN/LOCODE: an..17 OR Country code: a2 + Postcode: an..9 |
N |
1x |
|
Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of delivery is not coded according to the UN/LOCODE, the country code as defined for D.E. 3/1 Exporter shall be used. |
|
5/11 |
Place of delivery code — House level transport contract |
UN/LOCODE: an..17 OR Country code: a2 + Postcode: an..9 |
N |
1x |
|
Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of delivery is not coded according to the UN/LOCODE, the country code as defined for D.E. 3/1 Exporter shall be used. |
|
5/12 |
Customs office of exit |
an8 |
N |
1x |
|
The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
|
5/13 |
Subsequent customs office(-s) of entry |
an8 |
N |
99x |
|
The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
|
5/14 |
Country of dispatch/export code |
a2 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
5/15 |
Country of origin code |
a2 |
N |
|
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
5/16 |
Country of preferential origin code |
an..4 |
N |
|
1x |
The country code as for D.E. 3/1 Exporter shall be used. Where the proof of origin refers to a group of countries use the numeric identifier codes specified in the integrated tariff established in accordance with Article 2 of Council (EEC) Regulation No 2658/87. |
|
5/17 |
Region of origin code |
an..9 |
N |
|
1x |
Codes are defined by the Member State concerned. |
|
5/18 |
Countries of routing codes |
a2 |
N |
99x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
5/19 |
Countries of routing of the means of transport codes |
a2 |
N |
99x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
5/20 |
Countries of routing of the consignment codes |
a2 |
N |
99x |
99x |
The country code as for D.E. 3/1 Exporter shall be used. |
|
5/21 |
Place of loading |
Coded: an..17 OR Free text description: a2 (country code) + an..35 (location) |
N |
1x |
|
Where the place of loading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of loading is not coded according to the UN/LOCODE, the country where the place of loading is located is identified by the code as defined for D.E3/1 Exporter. |
|
5/22 |
Place of unloading |
Coded: an..17 OR Free text description: a2 (country code) + an..35 (location) |
N |
1x |
1x |
Where the place of unloading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the code as defined for D.E. 3/1 Exporter. |
|
5/23 |
Location of goods |
Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location: an..35 + Additional identifier: n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35 |
Y |
1x |
|
The structure of the code is defined in Title II. |
|
5/24 |
Customs office of first entry code |
an8 |
N |
1x |
|
The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
|
5/25 |
Actual customs office of first entry code |
an8 |
N |
1x |
|
The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
|
5/26 |
Customs office of presentation |
an8 |
N |
1x |
|
The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
|
5/27 |
Supervising customs office |
an8 |
N |
1x |
|
The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
|
5/28 |
Requested period of validity of the proof |
n..3 |
N |
1x |
|
|
|
5/29 |
Date of presentation of the goods |
n8 (yyyymmdd) |
N |
1x |
1x |
|
|
5/30 |
Place of acceptance |
Coded: an..17 OR Free text description: a2 (country code) + an..35 (location) |
N |
1x |
1x |
Where the place of unloading is coded according to the UN/LOCODE, the information shall be the UN/LOCODE as defined in Title II for D.E. 5/6 Office of destination (and country). Where the place of unloading is not coded according to the UN/LOCODE, the country where the place of unloading is located is identified by the code as defined for D.E. 3/1 Exporter. |
|
6/1 |
Net mass (kg) |
n..16,6 |
N |
|
1x |
|
|
6/2 |
Supplementary units |
n..16,6 |
N |
|
1x |
|
|
6/3 |
Gross mass (kg) — Master level transport contract |
n..16,6 |
N |
1x |
1x |
|
|
6/4 |
Gross mass (kg) — House level transport contract |
n..16,6 |
N |
1x |
1x |
|
|
6/5 |
Gross mass (kg) |
n..16,6 |
N |
1x |
1x |
|
|
6/6 |
Description of goods — Master level transport contract |
an..512 |
N |
|
1x |
|
|
6/7 |
Description of goods — House level transport contract |
an..512 |
N |
|
1x |
|
|
6/8 |
Description of goods |
an..512 |
N |
|
1x |
|
|
6/9 |
Type of packages |
an..2 |
N |
|
99x |
The code-list corresponds to the latest version of UN/ECE Recommendations 21 |
|
6/10 |
Number of packages |
n..8 |
N |
|
99x |
|
|
6/11 |
Shipping marks |
an..512 |
N |
|
99x |
|
|
6/12 |
UN Dangerous Goods code |
an..4 |
N |
|
99x |
The United Nations Dangerous Goods identifier (UNDG) is the serial number assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried. |
|
6/13 |
CUS code |
an8 |
N |
|
1x |
Code assigned within the European Customs Inventory of Chemical Substances (ECICS). |
|
6/14 |
Commodity code — Combined nomenclature code |
an..8 |
N |
|
1x |
|
|
6/15 |
Commodity code — TARIC code |
an2 |
N |
|
1x |
To be completed in accordance with the TARIC code (two characters for the application of specific Union measures in respect of formalities to be completed at destination). |
|
6/16 |
Commodity code — TARIC additional code(s) |
an4 |
N |
|
99x |
To be completed in accordance with the TARIC codes (additional codes). |
|
6/17 |
Commodity code — National additional code(s) |
an..4 |
N |
|
99x |
Codes to be adopted by the Member States concerned. |
|
6/18 |
Total packages |
n..8 |
N |
1x |
|
|
|
6/19 |
Type of goods |
a1 |
N |
|
1x |
UPU code-list 116 shall be used |
|
7/1 |
Transhipments |
Place of transhipment: Country: a2 + Type of location: a1 + Qualifier of the identification: a1 + Coded Identification of location: an..35 + Additional identifier: n..3 OR Free text description Street and number: an..70 + Postcode: an..9 + City: an..35 + Identity of new means of transport Type of identification: n2 + Identification number: an..35 + Nationality of new means of transport: a2 + Indicator whether the consignment is containerised or not: n1 |
N |
1x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. The place of transhipment shall follow the structure of D.E. 5/23 Location of goods. The identity of means of transport shall follow the structure of D.E. 7/7 Identity of means of transport at departure. The nationality of means of transport shall follow the structure of D.E. 7/8 Nationality of means of transport at departure. For the indicator whether the goods are containerised, the codes provided for D.E. 7/2 Container in Title II shall be used. |
|
7/2 |
Container |
n1 |
Y |
1x |
|
|
|
7/3 |
Conveyance reference number |
an..17 |
N |
9x |
|
|
|
7/4 |
Mode of transport at the border |
n1 |
Y |
1x |
|
|
|
7/5 |
Inland mode of transport |
n1 |
N |
1x |
|
The codes provided for in Title II as regards D.E. 7/4 Mode of transport at the border shall be used. |
|
7/6 |
Identification of actual means of transport crossing the border |
Type of identification: n2 + Identification number: an..35 |
Y |
1x |
|
|
|
7/7 |
Identity of means of transport at departure |
Type of identification: n2 + Identification number: an..35 |
Y |
1x |
1x |
|
|
7/8 |
Nationality of means of transport at departure |
a2 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
7/9 |
Identity of means of transport on arrival |
Type of identification: n2 + Identification number: an..35 |
N |
1x |
|
The codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. |
|
7/10 |
Container identification number |
an..17 |
N |
9999x |
9999x |
|
|
7/11 |
Container size and type |
an..10 |
Y |
99x |
99x |
|
|
7/12 |
Container packed status |
an..3 |
Y |
99x |
99x |
|
|
7/13 |
Equipment supplier type |
an..3 |
Y |
99x |
99x |
|
|
7/14 |
Identity of active means of transport crossing the border |
Type of identification: n2 + Identification number: an..35 |
N |
1x |
1x |
The codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. |
|
7/15 |
Nationality of active means of transport crossing the border |
a2 |
N |
1x |
1x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
7/16 |
Identity of passive means of transport crossing the border |
Type of identification: n2 + Identification number: an..35 |
N |
999x |
999x |
The codes defined for D.E. 7/6 Identification of actual means of transport crossing the border or for D.E. 7/7 Identity of means of transport at departure shall be used for the type of identification. |
|
7/17 |
Nationality of passive means of transport crossing the border |
a2 |
N |
999x |
999x |
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
7/18 |
Seal number |
Number of seals: n..4 + Seal identifier: an..20 |
N |
1x 9999x |
1x 9999x |
|
|
7/19 |
Other incidents during carriage |
an..512 |
N |
1x |
|
|
|
7/20 |
Receptacle identification number |
an..35 |
N |
1x |
|
|
|
8/1 |
Quota order number |
an6 |
N |
|
1x |
|
|
8/2 |
Guarantee type |
Guarantee type: an 1 |
Y |
9x |
|
|
|
8/3 |
Guarantee reference |
GRN: an..24 OR Other guarantee reference: an..35 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where Article 89(2) first subparagraph of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 |
N |
99x |
|
The ISO-alpha-3 currency codes (ISO 4217) shall be used for the currency. The identifier of the customs office shall follow the structure defined for D.E. 5/6 Office of destination (and country). |
|
8/4 |
Guarantee not valid in |
a2 |
N |
99x |
|
The country code as defined for D.E. 3/1 Exporter shall be used. |
|
8/5 |
Nature of transaction |
n..2 |
N |
1x |
1x |
The single digit codes listed in column A of the table provided for under Article 10(2) of Commission Regulation (EC) No 113/2010 (2) shall be used. Where paper-based customs declarations are used, this digit will be entered in the left-hand side of box 24. Member States may also provide for a second digit from the list in column B of that table to be collected. Where paper-based customs declarations are used, the second digit must be entered in the right-hand side of box 24. |
|
8/6 |
Statistical value |
n..16,2 |
N |
|
1x |
|
|
8/7 |
Writing-off |
Document type (Union codes): a1+an3 OR (national codes): n1+an3 + Document identifier: an..35 + Issuing authority name: an..70 + Date of validity: an8 (yyyymmdd) + Measurement unit and qualifier, if applicable: an..4 + Quantity: an..16,6 |
N |
|
99x |
The measurement units defined in TARIC shall be used. |
TITLE II
Codes in relation with the common data requirements for declarations and notifications
CODES
1. INTRODUCTION
This Title contains the codes to be used on standard electronic and paper-based declarations and notifications.
2. CODES
1/1. Declaration type
|
EX |
: |
For trade with countries and territories situated outside of the customs territory of the Union other than the EFTA countries. For placing goods under a customs procedure referred to in columns B1, B2 and C1 and for re-export referred to in column B1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. |
||||||
|
IM |
: |
For trade with countries and territories situated outside of the customs territory of the Union other than the EFTA countries. For placing goods under a customs procedure referred to in columns H1 to H4, H6 and I1 of the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446. For placing non-Union goods under a customs procedure in the context of trade between Member States. |
||||||
|
CO |
: |
|
1/2. Additional Declaration type
|
A |
for a standard customs declaration (under Article 162 of the Code) |
|
B |
for a simplified declaration on occasional basis (under Article 166(1) of the Code |
|
C |
for a simplified customs declaration with regular use (under Article 166(2) of the Code) |
|
D |
For lodging a standard customs declaration (such as referred to under code A) in accordance with Article 171 of the Code. |
|
E |
For lodging a simplified declaration (such as referred to under code B) in accordance with Article 171 of the Code. |
|
F |
For lodging a simplified declaration (such as referred to under code C) in accordance with Article 171 of the Code. |
|
X |
for a supplementary declaration of simplified declarations covered by B and E |
|
Y |
for a supplementary declaration of simplified declarations covered by C and F |
|
Z |
for a supplementary declaration under the procedure covered under Article 182 of the Code |
1/3. Transit Declaration/Proof of customs status type
Codes to be used in the context of transit
|
C |
Union goods not placed under a transit procedure |
|
T |
Mixed consignments comprising both goods which are to be placed under the external Union transit procedure and goods which are to be placed under the internal Union transit procedure, covered by Article 294 of this Regulation. |
|
T1 |
Goods placed under the external Union transit procedure. |
|
T2 |
Goods placed under the internal Union transit procedure in accordance with Article 227 of the Code, unless Article 293(2) applies. |
|
T2F |
Goods placed under the internal Union transit procedure, in accordance with Article 188 of Delegated Regulation (EU) 2015/2446 |
|
T2SM |
Goods placed under the internal Union transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992. |
|
TD |
Goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure in the context of the application of Article 233(4)(e) of the Code |
|
X |
Union goods to be exported, not placed under a transit procedure in the context of the application of Article 233(4)(e) |
Codes to be used in the context of proof of the customs status of Union goods
|
T2L |
Proof establishing the customs status of Union goods |
|
T2LF |
Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories. |
|
T2LSM |
Proof establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992. |
Codes to be used in the context of customs goods manifest
|
N |
All goods which are not falling under the situations described under codes T2L and T2LF |
|
T2L |
Proof establishing the customs status of Union goods |
|
T2LF |
Proof establishing the customs status of Union goods consigned to, from or between special fiscal territories. |
1/7. Specific circumstance indicator
The following codes shall be used:
|
Code |
Description |
Dataset in the data requirements table in Title I of Annex B to Delegated Regulation (EU) 2015/2446 |
|
A20 |
Express consignments in the context of exit summary declarations |
A2 |
|
F10 |
Sea and inland waterways — Complete dataset — Straight bill of lading containing the necessary information from consignee |
F1a = F1b+F1d |
|
F11 |
Sea and inland waterways — Complete dataset — Master bill of lading with underlying house bill(s) of lading containing the necessary information from consignee at the level of the lowest house bill of lading |
F1a = F1b + F1c + F1d |
|
F12 |
Sea and inland waterways — Partial dataset — Master bill of lading only |
F1b |
|
F13 |
Sea and inland waterways — Partial dataset — Straight bill of lading only |
F1b |
|
F14 |
Sea and inland waterways — Partial dataset — House bill of lading only |
F1c |
|
F15 |
Sea and inland waterways — Partial dataset — House bill of lading with the necessary information from consignee |
F1c + F1d |
|
F16 |
Sea and inland waterways — Partial dataset — Necessary information required to be provided by consignee at the lowest level of transport contract (straight bill or the lowest house bill of lading) |
F1d |
|
F20 |
Air cargo (general) — Complete dataset lodged pre-loading |
F2a |
|
F21 |
Air cargo (general) — Partial dataset — Master air waybill lodged pre-arrival |
F2b |
|
F22 |
Air cargo (general) — Partial dataset — House air waybill lodged pre-arrival |
F2c |
|
F23 |
Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 without master air waybill reference number |
Part of F2d |
|
F24 |
Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 with master air waybill reference number |
F2d |
|
F25 |
Air cargo (general) — Partial dataset — Master air waybill reference number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 |
Part of F2d complementing the message with specific circumstance indicator F23 |
|
F26 |
Air cargo (general) — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 and containing additional house air waybill information |
F2c + F2d |
|
F27 |
Air cargo (general) — Complete dataset lodged pre-arrival |
F2a |
|
F30 |
Express consignments — Complete dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 |
F3a by air mode |
|
F31 |
Express consignments — Complete dataset in accordance with the time-limits applicable for the mode of transport concerned |
F3a by other than air mode |
|
F32 |
Express consignments — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 |
F3b |
|
F40 |
Postal consignments — Complete dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 |
F4a by air mode |
|
F41 |
Postal consignments — Complete dataset in accordance with the time-limits applicable for the mode of transport concerned (other than the air) |
F4a by other than air mode |
|
F42 |
Postal consignments — Partial dataset — Master air waybill containing necessary postal air waybill information lodged in accordance with the time-limits applicable for the mode of transport concerned |
F4b |
|
F43 |
Postal consignments — Partial dataset — Minimum dataset lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 |
F4c |
|
F44 |
Postal consignment — Partial dataset — Receptacle identification number lodged pre-loading in accordance with Article 106(1) second subparagraph of Delegated Regulation (EU) 2015/2446 |
F4d |
|
F50 |
Road mode of transport |
F5 |
|
F51 |
Rail mode of transport |
F5 |
1/10. Procedure
The codes to be entered in this subdivision are four-digit codes, composed of a two-digit code representing the procedure requested, followed by a second two-digit code representing the previous procedure. The list of two-digit codes is given below.
‘Previous procedure’ means the procedure under which the goods were placed before being placed under the procedure requested.
It should be noted that where the previous procedure is customs warehousing or temporary admission, or where the goods have come from a free zone, the relevant code should be used only where the goods have not been placed under inward or outward processing or end-use.
For example: re-export of goods imported under inward processing and subsequently placed under customs warehousing = 3151 (not 3171). (First operation = 5100; second operation = 7151: third operation re-export = 3151).
Similarly, where goods previously temporarily exported are re-imported and released for free circulation after having been placed under customs warehousing, temporary admission or in a free zone this is regarded as simple re-importation after temporary export.
For example: entry for home use with simultaneous entry for free circulation of goods exported under outward processing and placed under customs warehousing upon re-importation = 6121 (not 6171). (First operation: temporary export under outward processing = 2100; second operation: storage in a customs warehouse = 7121; third operation: entry for home use + entry for free circulation = 6121).
The codes marked in the list below with the letter (a) cannot be used as the first two digits of the procedure code, but only to indicate the previous procedure.
For example: 4054 = entry for free circulation and home use of goods previously placed under inward processing in another Member State.
List of procedures for coding purposes
Two of these basic elements must be combined to produce a four-digit code.
|
00 |
This code is used to indicate that there is no previous procedure (a) |
||||||
|
01 |
Release for free circulation of goods simultaneously redispatched in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC or Directive 2008/118/EC are applicable and parts of that territory in which these provisions do not apply, or in the context of trade between the parts of that territory where these provisions do not apply. Release for Free circulation of goods simultaneously redispatched in the context of trade between the European Union and the countries with which it has formed a customs union (goods that fall under a Customs Union Agreement).
|
||||||
|
07 |
Release of goods for free circulation simultaneously placed under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.
|
||||||
|
10 |
Permanent export.
|
||||||
|
11 |
Export of processed products obtained from equivalent goods under inward processing before placing non-Union goods under inward processing.
|
||||||
|
21 |
Temporary export under the outward processing procedure, if not covered by code 22.
|
||||||
|
22 |
Temporary export other than that referred to under code 21 and 23. This code covers the following situations:
|
||||||
|
23 |
Temporary export for return in the unaltered state.
|
||||||
|
31 |
Re-export.
|
||||||
|
40 |
Simultaneous release for free circulation and home use of goods. Entry for home use of goods in the context of trade between the Union and the countries with which it has formed a customs union. Entry for home use of goods in the context of trade referred to in Article 1(3) of the Code. Examples:
|
||||||
|
42 |
Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise-duty suspension. Entry for home use of Union goods, in the context of trade between parts of the customs territory of the Union in which the provisions of Directive 2006/112/EC and Directive 2008/118/EC are not applicable and parts of that territory in which those provisions are applicable, which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
|
||||||
|
43 |
Simultaneous release for free circulation and home use of goods subject to specific measures connected with the collection of an amount during the transitional period following the accession of new Member States.
|
||||||
|
44 |
End-use Release for free circulation and home use under a duty exemption or at a reduced rate of duty on account of their specific use.
|
||||||
|
45 |
Release of goods for free circulation and partial entry for home use for either VAT or excise duties and their placing in a warehouse other than customs warehouses.
|
||||||
|
46 |
Import of processed products obtained from equivalent goods under the outward-processing procedure before exportation of goods they are replacing.
|
||||||
|
48 |
Entry for home use with simultaneous release for free circulation of replacement products under outward processing prior to the export of the defective goods.
|
||||||
|
51 |
Placing goods under inward processing procedure.
|
||||||
|
53 |
Placing of goods under temporary admission.
|
||||||
|
54 |
Inward processing in another Member State (without their being released for free circulation in that Member State) (a).
|
||||||
|
61 |
Re-importation with simultaneous release for free circulation and home use of goods.
|
||||||
|
63 |
Re-importation with simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty suspension.
|
||||||
|
68 |
Re-importation with partial entry for home use and simultaneous release for free circulation and placing of goods under warehousing other than customs warehousing procedure.
|
||||||
|
71 |
Placing of goods under the customs warehousing procedure.
|
||||||
|
76 |
Placing of Union goods under the customs warehousing procedure in accordance with Article 237(2) of the Code.
|
||||||
|
77 |
Manufacturing of Union goods under customs supervision by the customs authorities and under customs control (within the meaning of Art. 5(27) and (3) of Code) prior to exportation and payment of export refunds.
|
||||||
|
78 |
Placing of goods under free-zone. |
||||||
|
95 |
Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where neither VAT nor, when applicable, excise duties have been paid.
|
||||||
|
96 |
Placing of Union Goods under a warehousing procedure other than a customs warehousing procedure where either VAT or, when applicable, excise duties have been paid and the payment of the other tax is suspended.
|
Procedure codes used in the context of customs declarations
|
Columns (table heading in Annex B to Delegated Regulation (EU) 2015/2446) |
Declarations |
Union procedure codes, where appropriate |
|
B1 |
Export declaration and re-export declaration |
10, 11, 23, 31 |
|
B2 |
Special procedure — processing — declaration for outward processing |
21, 22 |
|
B3 |
Declaration for Customs warehousing of Union goods |
76, 77 |
|
B4 |
Declaration for dispatch of goods in the context of trade with special fiscal territories |
10 |
|
C1 |
Export Simplified declaration |
10, 11, 23, 31 |
|
H1 |
Declaration for release for free circulation and special procedure — specific use — declaration for end-use |
01, 07, 40, 42, 43, 44, 45, 46, 48, 61, 63, 68 |
|
H2 |
Special procedure — storage — declaration for customs warehousing |
71 |
|
H3 |
Special procedure — specific use — declaration for temporary admission |
53 |
|
H4 |
Special procedure — processing — declaration for inward processing |
51 |
|
H5 |
Declaration for the introduction of goods in the context of trade with special fiscal territories |
40, 42, 61, 63, 95, 96 |
|
H6 |
Customs declaration in postal traffic for release for free circulation |
01, 07, 40 |
|
I1 |
Import Simplified declaration |
01, 07, 40, 42, 43, 44, 45, 46, 48, 51, 53, 61, 63, 68 |
1/11. Additional procedure
Where this data element is used to specify a Union procedure, the first character of the code identifies a category of measures in the following manner:
|
Inward processing |
Axx |
|
Outward processing |
Bxx |
|
Relief |
Cxx |
|
Temporary admission |
Dxx |
|
Agricultural products |
Exx |
|
Other |
Fxx |
Inward processing (Article 256 of the Code)
|
Procedure |
Code |
|
Import |
|
|
Goods which are placed under an inward processing procedure (VAT only) |
A04 |
Outward processing (Article 259 of the Code)
|
Procedure |
Code |
|
Import |
|
|
Processed products returning after repair under guarantee in accordance with Article 260 of the Code (goods repaired free of charge). |
B02 |
|
Processed products returning after replacement under guarantee in accordance with Article 261 of the Code (standard exchange system) |
B03 |
|
Processed products returning — VAT only |
B06 |
|
Export |
|
|
Goods imported for IP exported for repair under OP |
B51 |
|
Goods imported for IP exported for replacement under guarantee |
B52 |
|
OP under agreements with third countries, possibly combined with VAT OP |
B53 |
|
VAT outward processing only |
B54 |
Relief (Council Regulation (EC) No 1186/2009 (8) )
|
|
Article No |
Code |
|
Relief from import duties |
|
|
|
Personal property belonging to natural persons transferring their normal place of residence to the Union |
3 |
C01 |
|
Personal property entered for free circulation before the person concerned establishes his normal place of residence in the customs territory of the Union (duty relief subject to an undertaking) |
9(1) |
C42 |
|
Personal property belonging to a natural person having intention to transfer his normal place of residence to the Union (duty-free admission subject to an undertaking) |
10 |
C43 |
|
Trousseaux and household effects imported on the occasion of a marriage |
12(1) |
C02 |
|
Trousseaux and household effects imported on the occasion of a marriage entered for free circulation in the first two months before the wedding (duty relief subject to the lodging of appropriate security) |
12(1), 15(1)(a) |
C60 |
|
Presents customarily given on the occasion of a marriage |
12(2) |
C03 |
|
Presents customarily given on the occasion of a marriage entered for free circulation in the last two months before the wedding (duty relief subject to the lodging of appropriate security) |
12(2), 15(1)(a) |
C61 |
|
Personal property acquired by inheritance by a natural person having his normal place of residence in the customs territory of the Union |
17 |
C04 |
|
Personal property acquired by inheritance by legal persons engaged in a non-profit making activity who are established in the customs territory of the Union |
20 |
C44 |
|
School outfits, educational materials and related household effects |
21 |
C06 |
|
Consignments of negligible value |
23 |
C07 |
|
Consignments sent from one private individual to another |
25 |
C08 |
|
Capital goods and other equipment imported on the transfer of activities from a third country into the Union |
28 |
C09 |
|
Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity |
34 |
C10 |
|
Agricultural, stock-farming, bee-keeping, horticultural and forestry products from properties located in a third country adjoining the customs territory of the Union |
35 |
C45 |
|
Products of fishing or fish-farming activities carried out in the lakes or waterways bordering a Member State and a third country by Union fishermen and products of hunting activities carried out on such lakes or waterways by Union sportsmen. |
38 |
C46 |
|
Seeds, fertilisers and products for treatment of soil and crops, intended for use on property located in the customs territory of the Union adjoining a third country |
39 |
C47 |
|
Goods contained in the personal luggage and exempted from VAT |
41 |
C48 |
|
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I to Regulation (EC) No 1186/2009) |
42 |
C11 |
|
Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II to Regulation (EC) No 1186/2009 |
43 |
C12 |
|
Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non-commercial purposes (including spare parts, components, accessories and tools) |
44-45 |
C13 |
|
Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Union |
51 |
C14 |
|
Laboratory animals and biological or chemical substances intended for research |
53 |
C15 |
|
Therapeutic substances of human origin and blood-grouping and tissue-typing reagents |
54 |
C16 |
|
Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment |
57 |
C17 |
|
Reference substances for the quality control of medicinal products |
59 |
C18 |
|
Pharmaceutical products used at international sports events |
60 |
C19 |
|
Goods for charitable or philanthropic organisations — basic necessities imported by State organisations or other approved organisations |
61 (1) point a |
C20 |
|
Goods for charitable or philanthropic organisations — goods of every description sent free of charge and to be used for fund-raising at occasional charity events for the benefit of needy persons |
61 (1) point b |
C49 |
|
Goods for charitable or philanthropic organisations — equipment and office materials sent free of charge |
61 (1) point c |
C50 |
|
Articles in Annex III to Regulation (EC) No 1186/2009 intended for the blind |
66 |
C21 |
|
Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools) |
67(1),point a and 67(2) |
C22 |
|
Articles in Annex IV to Regulation (EC) No 1186/2009 intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) |
67(1),point b and 67(2) |
C23 |
|
Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) |
68(1) point a and 68(2) |
C24 |
|
Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) |
68(1) point b and 68(2) |
C25 |
|
Goods imported for the benefit of disaster victims |
74 |
C26 |
|
Decorations conferred by governments of third countries on persons whose normal place of residence is in the customs territory of the Union |
81 point a |
C27 |
|
Cups, medals and similar articles of an essentially symbolic nature which, having been awarded in a third country to persons having their normal place of residence in the customs territory of the Union |
81 point b |
C51 |
|
Cups, medals and similar articles of an essentially symbolic nature which are given free of charge by authorities or persons established in a third country to be presented in the customs territory of the Union |
81 point c |
C52 |
|
Awards, trophies and souvenirs of a symbolic nature and of limited value intended for distribution free of charge to persons normally resident in third countries at business conferences or similar international events |
81 point d |
C53 |
|
Goods imported into the customs territory of the Union by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities |
82 point a |
C28 |
|
Goods imported into the customs territory of the Union by persons coming to pay an official visit in the customs territory of the Union and who intend to offer them on that occasion as gifts to the host authorities |
82 point b |
C54 |
|
Goods sent as gifts, in token of friendship or goodwill, by an official body, public authority or group, carrying on an activity in the public interest which is located in a third country, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Union and approved by the competent authorities to receive such articles free of duty |
82 point c |
C55 |
|
Goods to be used by monarchs or heads of state |
85 |
C29 |
|
Samples of goods of negligible value imported for trade promotion purposes |
86 |
C30 |
|
Printed advertising matter |
87 |
C31 |
|
Articles for advertising purposes, of no intrinsic commercial value, sent free of charge by suppliers to their customers, which, apart from their advertising function, are not capable of being used otherwise |
89 |
C56 |
|
Small representative samples of goods manufactured outside the customs territory of the Union intended for a trade fair or similar event |
90(1) point a |
C32 |
|
Goods imported solely in order to be demonstrated or in order to demonstrate machines and apparatus, manufactured outside the customs territory of the Union and displayed at a trade fair or similar event |
90(1) point b |
C57 |
|
Various materials of little value such as paints, varnishes, wallpaper, etc., used in the building, fitting-out and decoration of temporary stands occupied by representatives of third countries at a trade fair or similar event, which are destroyed by being used |
90(1) point c |
C58 |
|
Printed matter, catalogues, prospectuses, price lists, advertising posters, calendars, whether or not illustrated, unframed photographs and other articles supplied free of charge in order to advertise goods manufactured outside the customs territory of the Union and displayed at a trade fair or similar event |
90(1) point d |
C59 |
|
Goods imported for examination, analysis or test purposes |
95 |
C33 |
|
Consignments sent to organisations protecting copyrights or industrial and commercial patent rights |
102 |
C34 |
|
Tourist information literature |
103 |
C35 |
|
Miscellaneous documents and articles |
104 |
C36 |
|
Ancillary materials for the stowage and protection of goods during their transport |
105 |
C37 |
|
Litter, fodder and feeding stuffs for animals during their transport |
106 |
C38 |
|
Fuel and lubricants present in land motor vehicles and special containers |
107 |
C39 |
|
Materials for cemeteries for, and memorials to, war victims |
112 |
C40 |
|
Coffins, funerary urns and ornamental funerary articles |
113 |
C41 |
|
Relief from export duties |
|
|
|
Consignments of negligible value |
114 |
C73 |
|
Domesticated animals exported at the time of transfer of agricultural activities from the Union to a third country |
115 |
C71 |
|
Agricultural or stock-farming products obtained in the customs territory of the Union from properties adjacent to a third country, operated, in the capacity of owner or lessee, by persons having their principal undertaking in a third country adjoining the customs territory of the Union |
116 |
C74 |
|
Seeds for use on properties located in a third country adjacent to the customs territory of the Union and operated, in the capacity of owner or lessee, by persons having their principal undertaking in the said customs territory in the immediate proximity of the third country in question |
119 |
C75 |
|
Fodder and feeding stuffs accompanying animals during their exportation |
121 |
C72 |
Temporary admission
|
Procedure |
Article No of Delegated Regulation (EU) 2015/2446 |
Code |
|
Pallets (including pallet accessories and equipment) |
208 and 209 |
D01 |
|
Containers (including container accessories and equipment) |
210 and 211 |
D02 |
|
Means of road, rail, air, sea and inland waterway transport |
212 |
D03 |
|
Means of transport for persons established outside the customs territory of the Union or for persons preparing the transfer of their normal place of residence outside that territory |
216 |
D30 |
|
Personal effects and goods for sports purposes imported by travellers |
219 |
D04 |
|
Welfare material for seafarers |
220 |
D05 |
|
Disaster relief material |
221 |
D06 |
|
Medical, surgical and laboratory equipment |
222 |
D07 |
|
Animals (twelve months or more) |
223 |
D08 |
|
Goods for use in frontier zone |
224 |
D09 |
|
Sound, image or data carrying media |
225 |
D10 |
|
Publicity material |
225 |
D11 |
|
Professional equipment |
226 |
D12 |
|
Pedagogic material and scientific equipment |
227 |
D13 |
|
Packings, full |
228 |
D14 |
|
Packings, empty |
228 |
D15 |
|
Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles |
229 |
D16 |
|
Special tools and instruments |
230 |
D17 |
|
Goods subject to tests, experiments or demonstrations (six months) |
231(a) |
D18 |
|
Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract |
231(b) |
D19 |
|
Goods used to carry out tests, experiments or demonstrations without financial gain |
231(c) |
D20 |
|
Samples |
232 |
D21 |
|
Replacement means of production (six months) |
233 |
D22 |
|
Goods for events or for sale |
234(1) |
D23 |
|
Goods for approval (six months) |
234(2) |
D24 |
|
Works of art, collectors’ items and antiques |
234(3)(a) |
D25 |
|
Goods imported with a view to their sale by auction |
234(3)(b) |
D26 |
|
Spare parts, accessories and equipment |
235 |
D27 |
|
Goods imported in particular situations having no economic effect |
236(b) |
D28 |
|
Goods imported for a period not exceeding three months |
236(a) |
D29 |
|
Temporary admission with partial relief from duties |
206 |
D51 |
Agricultural products
|
Procedure |
Code |
|
Import |
|
|
Use of the unit price for the determination of the customs value for certain perishable goods (Article 74(2)(c) of the Code and Article 142(6)) |
E01 |
|
Standard import values (for example: Commission Regulation (EU) No 543/2011 (9)) |
E02 |
|
Export |
|
|
Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to an export certificate |
E51 |
|
Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring an export certificate |
E52 |
|
Agricultural products listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, not requiring an export certificate |
E53 |
|
Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, subject to a refund certificate |
E61 |
|
Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, not requiring a refund certificate |
E62 |
|
Processed agricultural products not listed in Annex I to the Treaty on the Functioning of the European Union for which a refund is requested, exported in small quantities, without a refund certificate |
E63 |
|
Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks |
E71 |
|
Victualing of goods eligible for refunds (Article 33 Regulation (EC) No 612/2009 (10) |
E64 |
|
Entry in victualing warehouse (Article 37 Regulation (EC) No 612/2009) |
E65 |
Other
|
Procedure |
Code |
|
Import |
|
|
Relief from import duties for returned goods (Article 203 of the Code) |
F01 |
|
Relief from import duties for returned goods (Special circumstances provided for in Article 159 of Delegated Regulation (EU) 2015/2446: agriculture goods) |
F02 |
|
Relief from import duties for returned goods (Special circumstances provided for in Article 158(2) of Delegated Regulation (EU) 2015/2446 repair or restoration) |
F03 |
|
Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure (Article 205(1) of the Code) |
F04 |
|
Relief from import duties and from VAT and/or excise duties for returned goods (Art. 203 of the Code and Art. 143(1)(e) (Directive 2006/112/EC) |
F05 |
|
A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC |
F06 |
|
Processed products which return to the European Union after having been previously re-exported subsequent to an inward processing procedure where the import duty is determined in accordance with Article 86(3) of the Code (Article 205(2) of the Code) |
F07 |
|
Goods introduced in the context of trade with special fiscal territories (Article 1 (3) of the Code) |
F15 |
|
Goods introduced in the context of trade between the Union and the countries with which it has formed a customs union |
F16 |
|
Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union by vessels solely registered or recorded in a Member State and flying the flag of that state |
F21 |
|
Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a country or territory outside the customs territory of the Union on board factory-ships registered or recorded in a Member State and flying the flag of the state |
F22 |
|
Goods which, after having been under outward processing, are placed under customs warehousing without suspension of excise duties |
F31 |
|
Goods which, after having been under an inward processing procedure, are placed under customs warehousing without suspension of excise duties |
F32 |
|
Goods which, after having been in a free zone, are placed under customs warehousing procedure without suspension of excise duties |
F33 |
|
Goods which, after having been subject to end-use, are placed under customs warehousing without suspension of excise duties |
F34 |
|
Release for free circulation of processed products when Article 86(3) of Code) is to be applied |
F42 |
|
Exemption from value added tax on the final importation of certain goods (Council Directive 2009/132/EC (11)) |
F45 |
|
Export |
|
|
Victualing and bunkering |
F61 |
|
Goods dispatched in the context of trade with special fiscal territories (Article 1 (3) of the Code) |
F75 |
2/1. Simplified declaration/Previous document
This data element consists of alphanumeric (an..44) codes.
Each code has four components. The first component (a1) consists of a letter and is used to distinguish between the three categories mentioned below. The second component (an..3), which consists of a combination of digits and/or letters, serves to identify the type of document. The third component (an..35) represents the data needed to recognise the document, either its identification number or another recognisable reference. The fourth component (an..5) is used to identify which item of the previous document is being referred to.
Where a paper-based customs declaration is lodged, the four components are separated by dashes (-).
1. The first component (a1):
the declaration for temporary storage represented by ‘X’
the simplified declaration or the entry in the declarant’s records, represented by ‘Y’
the previous document, represented by ‘Z’.
2. The second component (an..3):
Choose the abbreviation for the document from the ‘list of abbreviations for documents’ below.
List of abbreviations for documents
(numeric codes extracted from the 2014b UN Directories for electronic data interchange for administration, commerce and transport: List of code for data element 1001, Document/message name, coded.)
|
Container list |
235 |
|
Delivery note |
270 |
|
Packing list |
271 |
|
Proforma invoice |
325 |
|
Temporary storage declaration |
337 |
|
Entry summary declaration |
355 |
|
Commercial invoice |
380 |
|
House waybill |
703 |
|
Master bill of lading |
704 |
|
Bill of lading |
705 |
|
House bill of lading |
714 |
|
Rail consignment note |
720 |
|
Road consignment note |
730 |
|
Air waybill |
740 |
|
Master air waybill |
741 |
|
Despatch note (post parcels) |
750 |
|
Multimodal/combined transport document |
760 |
|
Cargo manifest |
785 |
|
Bordereau |
787 |
|
Union/common transit declaration — Mixed consignments (T) |
820 |
|
External Union/common transit declaration (T1) |
821 |
|
Internal Union/common transit declaration (T2) |
822 |
|
Control document T5 |
823 |
|
Proof of the customs status of Union goods T2L |
825 |
|
TIR carnet |
952 |
|
ATA carnet |
955 |
|
Reference/date of entry in the declarant’s records |
CLE |
|
Information sheet INF3 |
IF3 |
|
Cargo manifest — simplified procedure |
MNS |
|
Declaration/notification MRN |
MRN |
|
Internal Union transit Declaration — Article 227 of the Code |
T2F |
|
Proof of the customs status of Union goods T2LF |
T2G |
|
T2M proof |
T2M |
|
Simplified declaration |
SDE |
|
Other |
ZZZ |
Code ‘CLE’, included in this list stands for ‘date and reference of the entry in the declarant’s records’. (Article 182(1) of the Code). The date is coded as follows: yyyymmdd.
3. The third component (an..35):
The identification number or another recognisable reference of the document is inserted here.
In case the MRN is referred to as previous document, the reference number shall have the following structure:
|
Field |
Content |
|
Format |
Examples |
|
1 |
Last two digits of year of formal acceptance of the declaration (YY) |
|
n2 |
15 |
|
2 |
Identifier of the country where the declaration/proof of the customs status of Union goods/ notification is lodged (alpha 2 country code) |
|
a2 |
RO |
|
3 |
Unique identifier for message per year and country |
|
an12 |
9876AB889012 |
|
4 |
Procedure identifier |
|
a1 |
B |
|
5 |
Check digit |
|
an1 |
5 |
Fields 1 and 2 as explained above.
Field 3 shall be filled in with an identifier for the message concerned. The way that field is used is under the responsibility of national administrations but each message handled during one year within the given country must have a unique number in relation to the procedure concerned.
National administrations that want to have the reference number of the competent customs office included in the MRN, may use up to the first 6 characters to represent it.
Field 4 shall be filled in with an identifier of the procedure as defined in the table below.
Field 5 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN.
Codes to be used in field 4 Procedure identifier:
|
Code |
Procedure |
Corresponding columns in the table of Title I, Chapter 1 |
|
A |
Export only |
B1, B2, B3 or C1 |
|
B |
Export and exit summary declaration |
Combinations of A1 or A2, with B1, B2, B3 or C1 |
|
C |
Exit summary declaration only |
A1 or A2 |
|
D |
Re-export notification |
A3 |
|
E |
Dispatch of goods in relation with special fiscal territories |
B4 |
|
J |
Transit declaration only |
D1, D2 or D3 |
|
K |
Transit declaration and exit summary declaration |
Combinations of D1, D2 or D3 with A1 or A2 |
|
L |
Transit declaration and entry summary declaration |
Combinations of D1, D2 or D3 with F1a, F2a, F3a, F4a or F5 |
|
M |
Proof of the customs status of Union goods/Customs goods manifest |
E1, E2 |
|
R |
Import declaration only |
H1, H2, H3, H4, H6 or I1 |
|
S |
Import declaration and entry summary declaration |
Combinations of H1, H2, H3, H4, H6 or I1 with F1a, F2a, F3a, F4a or F5 |
|
T |
Entry summary declaration only |
F1a, F1b, F1c, F1d, F2a, F2b, F2c, F2d, F3a, F3b, F4a, F4b, F4c or F5 |
|
U |
Temporary storage declaration |
G4 |
|
V |
Introduction of goods in relation with special fiscal territories |
H5 |
|
W |
Temporary storage declaration and entry summary declaration |
Combinations of G4 with F1a, F2a, F3a, F4a or F5 |
4. The fourth component (an..5)
The item number of the goods concerned as provided in D.E. 1/6. Goods item number on the summary declaration or previous document.
Examples:
|
— |
The declaration item concerned was the 5th item on the T1 transit document (previous document) to which the office of destination has assigned the number ‘238 544’. The code will therefore be ‘Z-821-238544-5’. (‘Z’ for previous document, ‘821’ for the transit procedure, ‘238544’ for the document’s registration number (or the MRN for the NCTS operations) and ‘5’ for the item number). |
|
— |
Goods were declared through a simplified declaration. The MRN ‘14DE9876AB889012X1’ has been allocated. In the supplementary declaration, the code will therefore be ‘Y-SDE-14DE9876AB889012X1’. (‘Y’ for simplified declaration, ‘SDE’ for the simplified declaration, ‘14DE9876AB889012X1’ for the MRN of the document). |
If the above document is drawn up using the paper-based customs declaration (SAD), the abbreviation will comprise the codes specified for the first subdivision of D.E. 1/1 Declaration type (IM, EX, CO and EU).
Where, in the case of paper-based transit declarations, more than one reference has to be entered, and the Member States provide that a coded information shall be used, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.
2/2. Additional information
A five-digit code is used to encode additional information of a customs nature. This code follows the additional information unless the Union law provides for the code to be used in place of the text.
Example: Where the declarant and the consignor are the same person, code 00300 shall be entered.
The Union law provides for certain additional information to be entered in data elements other than D.E. 2/2 Additional information. However, such additional information should be coded according to the same rules as the information to be specifically entered in D.E. 2/2 Additional information.
Additional information — code XXXXX
General category — Code 0xxxx
|
Legal basis |
Subject |
Additional information |
Code |
|
Article 163 of Delegated Regulation (EU) 2015/2446 |
Application for authorisation for the use of a special procedure other than transit based on the customs declaration |
‘Simplified authorisation’ |
00100 |
|
Title II of Annex B to Delegated Regulation (EU) 2015/2446 |
Several occurrences of documents or parties. |
‘Various’ |
00200 |
|
Title II of Annex B to Delegated Regulation (EU) 2015/2446 |
Identity between declarant and consignor |
‘Consignor’ |
00300 |
|
Title II of Annex B to Delegated Regulation (EU) 2015/2446 |
Identity between declarant and exporter |
‘Exporter’ |
00400 |
|
Title II of Annex B to Delegated Regulation (EU) 2015/2446 |
Identity between declarant and consignee |
‘Consignee’ |
00500 |
|
Art. 177(1) of the Code |
Simplification of the drawing-up of customs declarations for goods falling under different tariff subheadings |
‘The highest rate of import or export duty’ |
00600 |
On import: Code 1xxxx
|
Legal basis |
Subject |
Additional information |
Code |
|
Article 241(1) first sub-paragraph of Delegated Regulation (EU) 2015/2446 |
Discharge of inward processing |
‘IP’ and the relevant ‘authorisation number or INF number …’ |
10 200 |
|
Article 241(1) second sub-paragraph of Delegated Regulation (EU) 2015/2446 |
Discharge of inward processing (specific commercial policy measures) |
IP CPM |
10 300 |
|
Article 238 of Delegated Regulation (EU) 2015/2446 |
Discharge of temporary admission |
‘TA’ and the relevant ‘authorisation number …’ |
10 500 |
|
Title II of Annex B to Delegated Regulation (EU) 2015/2446 |
Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of entry summary declarations, where the consignee details are unknown. |
‘Consignee unknown’ |
10 600 |
|
Article 86(2) of the Code |
Request to use the original tariff classification of the goods in situations provided for in Article 86(2) of the Code |
‘Original tariff classification’ |
10 700 |
On transit: Code 2xxxx
|
Legal basis |
Subject |
Additional information |
Code |
|
Article 18 of the ‘common transit procedure’ (12) |
Export from one EFTA country subject to restriction or export from the Union subject to restriction |
|
20 100 |
|
Article 18 of the ‘common transit procedure’ |
Export from one EFTA country subject to duties or export from the Union subject to duties |
|
20200 |
|
Article 18 of the ‘common transit procedure’ |
Export |
‘Export’ |
20 300 |
On export: Code 3xxxx
|
Legal basis |
Subject |
Additional information |
Code |
|
Article 254(4)(b) of the Code |
Export of goods subject to end-use |
‘E-U’ |
30 300 |
|
Article 160 Delegated Regulation (EU) 2015/2446 |
The request to have an information sheet INF3 |
'INF3' |
30 400 |
|
Article 329(6) |
Request for the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Union to be the customs office of exit |
Customs office of exit |
30 500 |
|
Title II of Annex B to Delegated Regulation (EU) 2015/2446 |
Situations where negotiable bills of lading that are ‘to order blank endorsed’ are concerned, in the case of exit summary declarations, where the consignee details are unknown |
‘Consignee unknown’ |
30 600 |
Other: Code 4xxxx
|
Legal basis |
Subject |
Additional information |
Code |
|
Article 123 of Delegated Regulation (EU) 2015/2446 |
Request for a longer period of validity of the proof of the customs status of Union goods |
‘Longer period of validity of the proof of the customs status of Union goods’ |
40 100 |
2/3. Documents produced, certificates and authorisations, additional references
|
(a) |
Union or international documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code defined in Title I, followed either by an identification number or another recognisable reference. The list of documents, certificates and authorisations, and of additional references and their respective codes can be found in the TARIC database. |
|
(b) |
National documents, certificates and authorisations produced in support of the declaration, and additional references must be entered in the form of a code as defined in Title I (Ex: 2123, 34d5), possibly followed either by an identification number or another recognisable reference. The four characters represent codes based on that Member State’s own nomenclature. |
2/7. Identification of warehouse
The code to be entered has the following two-part structure:
|
— |
The character identifying the type of warehouse:
|
|
— |
The identification number allocated by the Member State when issuing the authorisation in cases where such an authorisation is issued |
3/1. Exporter
In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.
3/2. Exporter identification no
The EORI number is structured as follows:
|
Field |
Content |
Format |
|
1 |
Identifier of the Member State (country code) |
a2 |
|
2 |
Unique identifier in a Member State |
an..15 |
Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.
The structure of a third country unique identification number which has been made available to the Union is as follows:
|
Field |
Content |
Format |
|
1 |
Country code |
a2 |
|
2 |
Unique identification number in a third country |
an..15 |
Country code: The country code as defined in Title I regarding the country code of D.E. 3/1 Exporter shall be used.
3/9. Consignee
In the case of groupage consignments, where paper-based customs declarations are used, and the Member States provide for the use of coded information, code 00200 as defined in D.E. 2/2 Additional information shall be applicable.
3/21. Representative status code
Insert one of the following codes (n1) before the full name and address to designate the status of the representative:
|
2 |
Representative (direct representation within the meaning of Article 18(1) of the Code) |
|
3 |
Representative (indirect representation within the meaning of Article 18(1) of the Code). |
Where this data element is printed on a paper document, it will be in square brackets (Ex: [2] or [3])
3/37. Additional supply chain actor(s) identification no
This data element consists of two components:
1. Role code
The following parties can be declared:
|
Role Code |
Party |
Description |
|
CS |
Consolidator |
Freight forwarder combining individual smaller consignments into a single larger consignment (in a consolidation process) that is sent to a counterpart who mirrors the consolidator’s activity by dividing the consolidated consignment into its original components |
|
MF |
Manufacturer |
Party which manufactures goods |
|
FW |
Freight Forwarder |
Party undertaking forwarding of goods |
|
WH |
Warehouse Keeper |
Party taking responsibility for goods entered into a warehouse |
2. Identification no of the party
The structure of that number corresponds to the structure as specified for D.E. 3/2 Exporter identification no.
3/40. Additional fiscal references identification no
This data element consists of two components:
1. Role code
The following parties can be declared:
|
Role Code |
Party |
Description |
|
FR1 |
Importer |
Person or persons designated or recognised as liable for the payment of value added tax by the Member State of importation in accordance with Article 201 of Directive 2006/112/EC |
|
FR2 |
Customer |
Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in the Member State of final destination in accordance with Article 200 of Directive 2006/112/EC |
|
FR3 |
Tax Representative |
Tax representative liable for the payment of value added tax in the Member State of importation appointed by the importer |
|
FR4 |
Holder of the deferred payment authorisation |
The taxable person or the person liable for payment or another person that has received deferment of payment in accordance with Article 211 of Directive 2006/112/EC |
2. The value added tax identification number is structured as follows:
|
Field |
Content |
Format |
|
1 |
Identifier of the Member State of issue (ISO code 3166 — alpha 2 -; Greece may use EL) |
a2 |
|
2 |
Individual number attributed by Member States for the identification of taxable persons referred to in Article 214 of Directive 2006/112/EC |
an..15 |
4/1. Delivery terms
The codes and statements to be entered, as appropriate, in the first two subdivisions are as follows:
|
First subdivision |
Meaning |
Second subdivision |
|
Incoterms code |
Incoterms — ICC/ECE |
Place to be specified |
|
Code applicable for road and rail transport |
|
|
|
DAF (Incoterms 2000) |
Delivered at frontier |
Named place |
|
Codes applicable for all modes of transport |
|
|
|
EXW (Incoterms 2010) |
Ex works |
Named place |
|
FCA (Incoterms 2010) |
Free carrier |
Named place |
|
CPT (Incoterms 2010) |
Carriage paid to |
Named place of destination |
|
CIP (Incoterms 2010) |
Carriage and insurance paid to |
Named place of destination |
|
DAT (Incoterms 2010) |
Delivered at terminal |
Named terminal at port or place of destination |
|
DAP (Incoterms 2010) |
Delivered at place |
Named place of destination |
|
DDP (Incoterms 2010) |
Delivered duty paid |
Named place of destination |
|
DDU (Incoterms 2000) |
Delivered duty unpaid |
Named place of destination |
|
Codes applicable for sea and inland waterway transport |
|
|
|
FAS (Incoterms 2010) |
Free along ship |
Named port of shipment |
|
FOB (Incoterms 2010) |
Free on board |
Named port of shipment |
|
CFR (Incoterms 2010) |
Cost and freight |
Named port of destination |
|
CIF (Incoterms 2010) |
Cost, insurance and freight |
Named port of destination |
|
DES (Incoterms 2000) |
Delivered ex ship |
Named port of destination |
|
DEQ (Incoterms 2000) |
Delivered ex quay |
Named port of destination |
|
XXX |
Delivery terms other than those listed above |
Narrative description of delivery terms given in the contract |
4/2. Transport charges method of payment
The following codes shall be used:
|
A |
Payment in cash |
|
B |
Payment by credit card |
|
C |
Payment by cheque |
|
D |
Other (e.g. direct debit to cash account) |
|
H |
Electronic funds transfer |
|
Y |
Account holder with carrier |
|
Z |
Not pre-paid |
4/3. Calculation of taxes
The codes applicable are given below:
|
Customs duties |
A00 |
|
Definitive antidumping duties |
A30 |
|
Provisional antidumping duties |
A35 |
|
Definitive countervailing duties |
A40 |
|
Provisional countervailing duties |
A45 |
|
VAT |
B00 |
|
Export taxes |
C00 |
|
Export taxes on agricultural products |
C10 |
|
Duties collected on behalf of other countries |
E00 |
4/8. Calculation of taxes
The following codes may be used by the Member States:
|
A |
Payment in cash |
|
B |
Payment by credit card |
|
C |
Payment by cheque |
|
D |
Other (e. g. direct debit to agent’s cash account) |
|
E |
Deferred or postponed payment |
|
G |
Postponed payment — VAT system (Article 211 of Directive 2006/112/EC) |
|
H |
Electronic credit transfer |
|
J |
Payment through post office administration (postal consignments) or other public sector or government department |
|
K |
Excise credit or rebate |
|
P |
From agent’s cash account |
|
R |
Guarantee of the amount payable |
|
S |
Individual guarantee account |
|
T |
From agent’s guarantee account |
|
U |
From agent’s guarantee — standing authority |
|
V |
From agent’s guarantee — individual authority |
|
O |
Guarantee lodged with Intervention Agency. |
4/9. Additions and deductions
Additions (As defined under Articles 70 and 71 of the Code):
|
AB |
: |
Commissions and brokerage, except buying commissions |
|
AD |
: |
Containers and packing |
|
AE |
: |
Materials, components, parts and similar items incorporated in the imported goods |
|
AF |
: |
Tools, dies, moulds and similar items used in the production of the imported goods |
|
AG |
: |
Materials consumed in the production of the imported goods |
|
AH |
: |
Engineering, development, artwork, design work and plans and sketches undertaken elsewhere than in the European Union and necessary for the production of the imported goods |
|
AI |
: |
Royalties and license fees |
|
AJ |
: |
Proceeds of any subsequent resale, disposal or use accruing to the seller |
|
AK |
: |
Transport costs, loading and handling charges and insurance costs up to the place of introduction in the European Union |
|
AL |
: |
Indirect payments and other payments (Article 70 of the code) |
|
AN |
: |
Additions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 |
Deductions (As defined under Article 72 of the Code):
|
BA |
: |
Costs of transport after arrival at the place of introduction |
|
BB |
: |
Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation |
|
BC |
: |
Import duties or other charges payable in the Union for reason of the import or sale of goods |
|
BD |
: |
Interest charges |
|
BE |
: |
Charges for the right to reproduce the imported goods in the European Union |
|
BF |
: |
Buying commissions |
|
BG |
: |
Deductions based on a decision granted in accordance with Article 71 of Delegated Regulation (EU) 2015/2446 |
4/13. Valuation indicators
The code comprises four digits, each of which being either a ‘0’ or a ‘1’.
Each ‘1’ or ‘0’ digit reflects whether or not a valuation indicator is relevant to the valuation of the goods concerned.
1st digit: Party relationship, whether there is price influence or not
2nd digit: Restrictions as to the disposal or use of the goods by the buyer in accordance with Article 70(3)(a) of the Code
3rd digit: Sale or price is subject to some condition or consideration in accordance with Article 70(3)(b) of the Code.
4th digit: The sale is subject to an arrangement under which part of the proceeds of any subsequent resale, disposal or use accrues directly or indirectly to the seller
Example: Goods subject to party relationship, but not to any of the other situations defined under 2nd, 3rd and 4th digits would entail the use of code combination ‘1000.’
4/16. Valuation method
The provisions used to determine the customs value of imported goods are to be coded as follows:
|
Code |
Relevant Article of the Code |
Method |
|
1 |
70 |
Transaction value of the imported goods |
|
2 |
74(2)a) |
Transaction value of identical goods |
|
3 |
74(2)b) |
Transaction value of similar goods |
|
4 |
74(2)c) |
Deductive value method |
|
5 |
74(2)d) |
Computed value method |
|
6 |
74(3) |
Value based on the data available (‘fall-back’ method) |
4/17. Preference
This information includes three-digit codes comprising a single-digit component from 1) and a two-digit component from 2).
The relevant codes are given below:
1. First digit of the code
|
1 |
Tariff arrangement erga omnes |
|
2 |
Generalised System of Preferences (GSP) |
|
3 |
Tariff preferences other than those mentioned under code 2 |
|
4 |
Customs duties under the provisions of customs union agreements concluded by the European Union |
|
5 |
Preferences in the context of trade with special fiscal territories. |
2. Next two digits
|
00 |
None of the following |
|
10 |
Tariff suspension |
|
18 |
Tariff suspension with certificate confirming the special nature of the product |
|
19 |
Temporary suspension for products imported with a certificate of airworthiness |
|
20 |
Tariff quota (13) |
|
25 |
Tariff quota with certificate confirming the special nature of the product (13) |
|
28 |
Tariff quota following outward processing (13) |
|
50 |
Certificate confirming the special nature of the product |
5/6. Office of destination (and country)
Use (an8) codes structured as follows:
|
— |
the first two characters (a2) serve to identify the country by means of the country code specified for Exporter identification no, |
|
— |
the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted: |
The first three characters (an3) would be taken up by the UN/LOCODE (14) location name and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters ‘000’ should be inserted.
Example: BEBRU000: BE = ISO 3166 for Belgium, BRU = UN/LOCODE location name for the city of Brussels, 000 for the unused subdivision.
5/23. Location of goods
Use the ISO alpha 2 country codes used in field 1 of D.E. 3/1 Exporter.
For the type of location, use the codes specified below:
|
A |
Designated location |
|
B |
Authorised place |
|
C |
Approved place |
|
D |
Other |
For the identification of the location use one of the identifiers below:
|
Qualifier |
Identifier |
Description |
|
T |
Postal code |
Use the postal code for the location concerned. |
|
U |
UN/LOCODE |
Use the codes defined in the UN/LOCODE Code List by Country |
|
V |
Customs office identifier |
Use the codes specified under D.E. 5/6 Office of destination and country |
|
W |
GPS coordinates |
Decimal degrees with negative numbers for South and West. Examples: 44.424896o/8.774792o or 50.838068o/ 4.381508o |
|
X |
EORI number |
Use the identification number as specified in the description for D.E. 3/2 Exporter identification no. In case the economic operator has more than one premises, the EORI number shall be completed by an identifier unique for the location concerned. |
|
Y |
Authorisation number |
Enter the authorisation number of the location concerned, i.e. of the warehouse where the goods can be examined. In case the authorisation concerns more than one premises, the authorisation number shall be completed by an identifier unique for the location concerned. |
|
Z |
Free text |
Enter the address of the location concerned. |
In case code ‘X’ (EORI number)or ‘Y’(authorisation number) is used for the identification of the location, and there are several locations associated with the EORI number or the authorisation number concerned, an additional identifier can be used to enable the unambiguous identification of the location.
7/2. Container
The relevant codes are given below:
|
0 |
Goods not transported in containers |
|
1 |
Goods transported in containers. |
7/4. Mode of transport at the border
The codes applicable are given below:
|
Code |
Description |
|
1 |
Maritime transport |
|
2 |
Rail transport |
|
3 |
Road transport |
|
4 |
Air transport |
|
5 |
Mail (Active mode of transport unknown) |
|
7 |
Fixed transport installations |
|
8 |
Inland waterway transport |
|
9 |
Mode unknown (i.e. own propulsion) |
7/6. Identification of actual means of transport crossing the border
The codes applicable are given below:
|
Code |
Description |
|
10 |
IMO ship identification number |
|
40 |
IATA flight number |
7/7. Identity of means of transport at departure
The codes applicable are given below:
|
Code |
Description |
|
10 |
IMO ship identification number |
|
11 |
Name of the sea-going vessel |
|
20 |
Wagon number |
|
30 |
Registration number of the road vehicle |
|
40 |
IATA flight number |
|
41 |
Registration number of the aircraft |
|
80 |
European Vessel Identification Number (ENI code) |
|
81 |
Name of the inland waterways vessel |
7/11. Container size and type
The following codes shall be used:
|
Code |
Description |
|
1 |
Dime coated tank |
|
2 |
Epoxy coated tank |
|
6 |
Pressurised tank |
|
7 |
Refrigerated tank |
|
9 |
Stainless steel tank |
|
10 |
Non-working reefer container 40 feet |
|
12 |
Europallet — 80 × 120 cm |
|
13 |
Scandinavian pallet — 100 × 120 cm |
|
14 |
Trailer |
|
15 |
Non-working reefer container 20 feet |
|
16 |
Exchangeable pallet |
|
17 |
Semi-trailer |
|
18 |
Tank container 20 feet |
|
19 |
Tank container 30 feet |
|
20 |
Tank container 40 feet |
|
21 |
Container IC 20 feet, owned by InterContainer, a European railway subsidiary |
|
22 |
Container IC 30 feet, owned by InterContainer, a European railway subsidiary |
|
23 |
Container IC 40 feet, owned by InterContainer, a European railway subsidiary |
|
24 |
Refrigerated tank 20 feet |
|
25 |
Refrigerated tank 30 feet |
|
26 |
Refrigerated tank 40 feet |
|
27 |
Tank container IC 20 feet, owned by InterContainer, a European railway subsidiary |
|
28 |
Tank container IC 30 feet, owned by InterContainer, a European railway subsidiary |
|
29 |
Tank container IC 40 feet, owned by InterContainer, a European railway subsidiary |
|
30 |
Refrigerated tank IC 20 feet, owned by InterContainer, a European railway subsidiary |
|
31 |
Temperature controlled container 30 feet. |
|
32 |
Refrigerated tank IC 40 feet, owned by InterContainer, a European railway subsidiary. |
|
33 |
A movable case with a length less than 6,15 metres. |
|
34 |
A movable case with a length between 6,15 metres and 7,82 metres. |
|
35 |
A movable case with a length between 7,82 metres and 9,15 metres. |
|
36 |
A movable case with a length between 9,15 metres and 10,90 metres. |
|
37 |
A movable case with a length between 10,90 metres and 13,75 metres. |
|
38 |
Totebin |
|
39 |
Temperature controlled container 20 feet |
|
40 |
Temperature controlled container 40 feet |
|
41 |
Non-working refrigerated (reefer) container 30 feet |
|
42 |
Dual trailers |
|
43 |
20 feet IL container (open top) |
|
44 |
20 feet IL container (closed top) |
|
45 |
40 feet IL container (closed top) |
7/12. Container packed status
The following codes shall be used:
|
Code |
Description |
Meaning |
|
A |
Empty |
Indicates that the container is empty. |
|
B |
Not empty |
Indicates that the container is not empty. |
7/13. Equipment supplier type
The following codes shall be used:
|
Code |
Description |
|
1 |
Shipper supplied |
|
2 |
Carrier supplied |
8/2. Guarantee type
Guarantee codes
The codes applicable are given below:
|
Description |
Code |
|
For guarantee waiver (Article 95(2) of the Code) |
0 |
|
For comprehensive guarantee (Article 89(5) of the Code |
1 |
|
For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) |
2 |
|
For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code |
3 |
|
For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) |
4 |
|
For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (15) (Article 89(9) of the Code) |
5 |
|
For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code) |
7 |
|
For guarantee not required for certain public bodies (Article 89(7) of the Code) |
8 |
|
For guarantee furnished for goods dispatched under TIR procedure |
B |
|
For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) |
C |
|
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
D |
|
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
E |
|
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
F |
|
For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) |
G |
|
For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code |
H |
TITLE III
Linguistic references and their codes
Table of linguistic references and their codes
|
Linguistic references |
Codes |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Limited validity — 99200 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Waiver — 99201 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Alternative proof — 99202 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Differences: office where goods were presented …… (name and country) — 99 203 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No … — 99 204 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Authorised consignor — 99206 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Signature waived — 99207 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
COMPREHENSIVE GUARANTEE PROHIBITED — 99208 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
UNRESTRICTED USE — 99209 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Various — 99211 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Bulk — 99212 |
||||||||||||||||||||||||||||||||||||||||||||||||
|
Consignor — 99213 |
(1) OJ L 328, 28.11.2012, p. 7-15.
(2) Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (OJ L 37, 10.2.2010, p. 1).
(3) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).
(4) Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ L 9, 14.1.2009, p. 12).
(5) Council Regulation (EC) No 3036/94 of 8 December 1994 establishing economic outward processing arrangements applicable to certain textiles and clothing products reimported into the Community after working or processing in certain third countries (OJ L 322, 15.12.1994, p. 1).
(6) Commission Regulation (EC) No 1741/2006 of 24 November 2006 laying down the conditions for granting the special export refund on boned meat of adult male bovine animals placed under the customs warehousing procedure prior to export (OJ L 329, 25.11.2006, p. 7).
(7) Commission Regulation (EC) No 1731/2006 of 23 November 2006 on special detailed rules for the application of export refunds in the case of certain preserved beef and veal products (OJ L 325, 24.11.2006, p. 12).
(8) Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (OJ L 324, 10.12.2009, p. 23).
(9) Commission Implementing Regulation (EU) No 543/2011 of 7 June 2011 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 in respect of the fruit and vegetables and processed fruit and vegetables sectors (OJ L 157, 15.6.2011, p. 1).
(10) Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).
(11) Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (OJ L 292, 10.11.2009, p. 5).
(12) Convention on a common transit procedure of 20 May 1987 (OJ L 226, 13.8.1987, p. 2).
(13) Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference.
(14) Recommendation 16 on UN/LOCODE — CODE FOR PORTS AND OTHER LOCATIONS.
(15) Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (OJ L 152, 16.6.2009, p. 23).
ANNEX 12-01
Formats and codes of the common data requirements for the registration of economic operators and other persons
INTRODUCTORY NOTES
|
1. |
The formats and the codes included in this Annex are applicable in relation with the data requirements for the registration of economic operators and other persons. |
|
2. |
Title I includes the formats of the data elements. |
|
3. |
Whenever the information for the registration of economic operators and other persons dealt with in Annex 12-01 to Delegated Regulation (EU) 2015/2446 takes the form of codes, the code-list provided for in Title II shall be applied. |
|
4. |
The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
The number following the code indicates the admissible data length. The following applies. The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point. Examples of field lengths and formats:
|
TITLE I
Formats of the common data requirements for the registration of economic operators and other persons
|
D.E No |
D.E. name |
D.E. format (Type/length) |
Code-list in Title II (Y/N) |
Cardinality |
Notes |
|
1 |
EORI number |
an..17 |
N |
1x |
The structure of the EORI number is defined in Title II |
|
2 |
Full name of the person |
an..512 |
N |
1x |
|
|
3 |
Address of establishment/address of residence |
Street and number: an..70 Postcode: an..9 City: an..35 Country Code: a2 |
N |
1x |
The country code as defined in Title II regarding the country code of D.E. 1 EORI number shall be used. |
|
4 |
Establishment in the customs territory of the Union |
n1 |
Y |
1x |
|
|
5 |
VAT identification number(s) |
Country Code: a2 VAT identification number an..15 |
N |
99x |
The format of the VAT identification number is defined in Article 215 of Council Directive 2006/112/EC on the common system of value added tax. |
|
6 |
Legal status |
an..50 |
N |
1x |
|
|
7 |
Contact information |
Contact person name: an..70 Street and number: an..70 Postcode: an..9 City: an..35 telephone number: an..50 fax number: an..50 Email address an..50 |
N |
9x |
|
|
8 |
Third country unique identification number |
an..17 |
N |
99x |
|
|
9 |
Consent to disclosure of personal data listed in points 1, 2 and 3 |
n1 |
Y |
1x |
|
|
10 |
Short name |
an..70 |
N |
1x |
|
|
11 |
Date of establishment |
n8 |
N |
1x |
|
|
12 |
Type of person |
n1 |
Y |
1x |
|
|
13 |
Principal economic activity |
an4 |
Y |
1x |
|
|
14 |
Start date of the EORI number |
n8 (yyyymmdd) |
N |
1x |
|
|
15 |
Expiry date of the EORI number |
n8 (yyyymmdd) |
N |
1x |
|
TITLE II
Codes in relation with the common data requirementsfor the registration of economic operators and other persons
CODES
1. INTRODUCTION
This Title contains the codes to be used for the registration of economic operators and other persons.
2. CODES
1 EORI number
The EORI number is structured as follows:
|
Field |
Content |
Format |
|
1 |
Identifier of the Member State (country code) |
a2 |
|
2 |
Unique identifier in a Member State |
an..15 |
Country code: the Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission Regulation (EU) No 1106/2012. The Commission regularly publishes regulations updating the list of country codes.
4 Establishment in the customs territory of the Union
|
0 |
Not established in the customs territory of the Union |
|
1 |
Established in the customs territory of the Union |
9 Consent to disclosure of personal data listed in points 1, 2 and 3
|
0 |
Not to be published |
|
1 |
To be published |
12 Type of person
The following codes shall be used:
|
1 |
Natural person |
|
2 |
Legal person |
|
3 |
Association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts. |
13 Principal economic activity
Principal economic activity code at 4 digit level in accordance with the Statistical Classification of Economic Activities in the European Community (NACE; Regulation (EC) No 1893/2006) as listed in the business register of the Member State concerned.
ANNEX 12-02
Binding origin information decisions
ANNEX 21-01
List of surveillance data elements referred to in Article 55(1)
|
D.E order No |
D.E. name |
Format (as defined in Annex B) |
Cardinality |
|
|
Header level |
Item level |
|||
|
1/1 |
Declaration type |
Same as data element order number 1/1 |
||
|
1/2 |
Additional Declaration type |
Same as data element order number 1/2 |
||
|
1/6 |
Goods item number |
Same as data element order number 1/6 |
||
|
1/10 |
Procedure |
Same as data element order number 1/10 |
||
|
1/11 |
Additional Procedure |
Same as data element order number 1/11 |
||
|
2/3 |
Documents produced, certificates and authorisations, additional references |
Same as data element order number 2/3 |
||
|
3/2 |
Exporter identification |
Same as data element order number 3/2 |
||
|
3/10 |
Consignee identification |
Same as data element order number 3/10 |
||
|
3/16 |
Importer identification |
Same as data element order number 3/16 |
||
|
3/18 |
Declarant identification |
Same as data element order number 3/18 |
||
|
3/39 |
Holder of the authorisation identification |
Same as data element order number 3/39 |
||
|
4/3 |
Calculation of taxes — Tax type |
Same as data element order number 4/3 |
||
|
4/4 |
Calculation of taxes — Tax base |
Same as data element order number 4/4 |
||
|
4/5 |
Calculation of taxes — Tax rate |
Same as data element order number 4/5 |
||
|
4/6 |
Calculation of taxes — Payable tax amount |
Same as data element order number 4/6 |
||
|
4/8 |
Calculation of taxes — Method of payment |
Same as data element order number 4/8 |
||
|
4/16 |
Valuation method |
Same as data element order number 4/16 |
||
|
4/17 |
Preference |
Same as data element order number 4/17 |
||
|
5/8 |
Country of destination code |
Same as data element order number 5/8 |
||
|
5/14 |
Country of dispatch/export code |
Same as data element order number 5/14 |
||
|
5/15 |
Country of origin code |
Same as data element order number 5/15 |
||
|
5/16 |
Country of preferential origin code |
Same as data element order number 5/16 |
||
|
6/1 |
Net mass (kg) |
Same as data element order number 6/1 |
||
|
6/2 |
Supplementary units |
Same as data element order number 6/2 |
||
|
6/5 |
Gross mass (kg) |
Same as data element order number 6/5 |
||
|
6/8 |
Description of goods |
Same as data element order number 6/8 |
||
|
6/10 |
Number of packages |
Same as data element order number 6/10 |
||
|
6/14 |
Commodity code — Combined nomenclature code |
Same as data element order number 6/14 |
||
|
6/15 |
Commodity code — TARIC code |
Same as data element order number 6/15 |
||
|
6/16 |
Commodity code — TARIC additional code(s) |
Same as data element order number 6/16 |
||
|
6/17 |
Commodity code — national additional code(s) |
Same as data element order number 6/17 |
||
|
7/2 |
Container |
Same as data element order number 7/2 |
||
|
7/4 |
Mode of transport at the border |
Same as data element order number 7/4 |
||
|
7/5 |
Inland mode of transport |
Same as data element order number 7/5 |
||
|
7/10 |
Container identification number |
Same as data element order number 7/10 |
||
|
8/1 |
Quota order number |
Same as data element order number 8/1 |
||
|
8/6 |
Statistical value |
Same as data element order number 8/6 |
||
|
- - |
Date of acceptance of the declaration |
In compliance with the format of data element order number 5/4 |
1× |
|
|
- - |
Declaration number (unique reference) |
In compliance with the format of the MRN as defined in data element order number 2/1 |
1× |
|
|
- - |
Issuer |
In compliance with the format of data element order number 5/8 |
1× |
|
ANNEX 21-02
List of surveillance data elements referred to in Article 55(6) and correlation with box declaration and/or format
|
D.E order No |
D.E. name |
Format (as defined in Annex B) |
Cardinality |
Correlation with box declaration and/or format |
|
|
Header level |
Item level |
||||
|
1/10 |
Procedure |
Same as data element order number 1/10 |
37(1) – n 2 |
||
|
4/17 |
Preference |
Same as data element order number 4/17 |
36 – n 3 |
||
|
5/8 |
Country of destination code |
Same as data element order number 5/8 |
17a – a 2 |
||
|
5/15 |
Country of origin code |
Same as data element order number 5/15 |
34a – a 2 |
||
|
6/1 |
Net mass (kg) |
Same as data element order number 6/1 |
38 – an ..15 |
||
|
6/2 |
Supplementary units |
Same as data element order number 6/2 |
41 – an ..15 |
||
|
6/14 |
Commodity code — Combined nomenclature code |
Same as data element order number 6/14 |
33 – n 8 |
||
|
6/15 |
Commodity code — TARIC code |
Same as data element order number 6/15 |
33 – n 2 |
||
|
6/16 |
Commodity code — TARIC additional code(s) |
Same as data element order number 6/16 |
33 – an 8 |
||
|
8/1 |
Quota order number |
Same as data element order number 8/1 |
39 – n 6 |
||
|
8/6 |
Statistical value |
Same as data element order number 8/6 |
46 – an ..18 |
||
|
- - |
Date of acceptance of the declaration |
In compliance with the format of data element order number 5/4 |
1× |
|
date |
|
- - |
Declaration number (unique reference) |
In compliance with the format of the MRN as defined in data element order number 2/1 |
1× |
|
an..40 |
|
- - |
Issuer |
In compliance with the format of data element order number 5/8 |
1× |
|
Issuing Member State – a 2 |
ANNEX 22-02
Information certificate INF 4 and application for an information certificate INF 4
Printing instructions:
|
1. |
The form on which the information certificate INF 4 is issued shall be printed on white paper not containing mechanical pulp, sized for writing and weighing between 40 and 65 grams per square metre. |
|
2. |
The form shall measure 210 × 297 mm. |
|
3. |
Printing of the forms is the responsibility of the Members States; forms shall bear a serial number by which it can be identified. The form shall be printed in one of the official languages of the European Union. |
ANNEX 22-06
APPLICATION TO BECOME A REGISTERED EXPORTER
for the purpose of schemes of generalised tariff preferences of the European Union, Norway, Switzerland and Turkey (1)
|
(1) |
The present application form is common to the GSP schemes of four entities: the Union (EU), Norway, Switzerland and Turkey (‘the entities’). Please note, however, that the respective GSP schemes of these entities may differ in terms of country and product coverage. Consequently, a given registration will only be effective for the purpose of exports under the GSP scheme(s) that consider(s) your country as a beneficiary country. |
|
(2) |
The indication of EORI number is mandatory for EU exporters and re-consignors. For exporters in beneficiary countries, Norway, Switzerland and Turkey, the indication of TIN is mandatory. |
ANNEX 22-07
Statement on origin
To be made out on any commercial documents showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue (1).
French version
L’exportateur … (Numéro d’exportateur enregistré (2), (3), (4)) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … (5) au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et que le critère d’origine satisfait est … … (6)
English version
The exporter … (Number of Registered Exporter (2), (3), (4)) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of … preferential origin (5) according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is … … (6).
Spanish version
El exportador … (Número de exportador registrado (2), (3), (4)) de los productos incluidos en el presente documento declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … (5)) en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y que el criterio de origen satisfecho es … … (6).
(1) Where the statement on origin replaces another statement in accordance with Article 101(2) and (3) of Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 (See page 558 of this Official Journal.), the replacement statement on origin shall bear the mention ‘Replacement statement’ or ‘Attestation de remplacement’ or ‘Comunicación de sustitución’. The replacement shall also indicate the date of issue of the initial statement and all other necessary data according to Article 82(6) of Implementing Regulation (EU) 2015/2447.
(2) Where the statement on origin replaces another statement in accordance with sub-paragraph 1 of Article 101(2) and paragraph (3) of Article 101, both of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by his number of registered exporter.
(3) Where the statement on origin replaces another statement in accordance with sub-paragraph 2 of Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods making out such a statement shall indicate his name and full address followed by the mention (French version) ‘agissant sur la base de l’attestation d’origine établie par [nom et adresse complète de l’exportateur dans le pays bénéficiaire], enregistré sous le numéro suivant [Numéro d’exportateur enregistré dans le pays bénéficiaire]’, (English version) ‘acting on the basis of the statement on origin made out by [name and complete address of the exporter in the beneficiary country], registered under the following number [Number of Registered Exporter of the exporter in the beneficiary country]’, (Spanish version) ‘actuando sobre la base de la comunicación extendida por [nombre y dirección completa del exportador en el país beneficiario], registrado con el número siguiente [Número de exportador registrado del exportador en el país beneficiario]’.
(4) Where the statement on origin replaces another statement in accordance with Article 101(2) of Implementing Regulation (EU) 2015/2447, the re-consignor of the goods shall indicate the number of registered exporter only if the value of originating products in the initial consignment exceeds EUR 6 000.
(5) Country of origin of products to be indicated. When the statement on origin relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 112 of Implementing Regulation (EU) 2015/2447, the exporter must clearly indicate them in the document on which the statement is made out by means of the symbol ‘XC/XL’.
(6) Products wholly obtained: enter the letter ‘P’; Products sufficiently worked or processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’9618).
Where appropriate, the above mention shall be replaced with one of the following indications:
|
(a) |
In the case of bilateral cumulation: ‘EU cumulation’, ‘Cumul UE’ or ‘Acumulación UE’. |
|
(b) |
In the case of cumulation with Norway, Switzerland or Turkey: ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’, ‘Acumulación Suiza’, or ‘Acumulación Turquía’. |
|
(c) |
In the case of regional cumulation: ‘regional cumulation’, ‘cumul regional’ or ‘Acumulación regional’. |
|
(d) |
In the case of extended cumulation: ‘extended cumulation with country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el país x’. |
ANNEX 22-08
Certificate of origin Form A
|
1. |
Certificates of origin Form A must conform to the specimen shown in this Annex. The use of English or French for the notes on the reverse of the certificate shall not be obligatory. Certificates shall be made out in English or French. If completed by hand, entries must be in ink and in capital letters. |
|
2. |
Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length and in the width may be allowed. The paper used shall be white writing paper, sized, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye. If the certificates have several copies, only the top copy which is the original shall be printed with a printed green guilloche-pattern background. |
|
3. |
Each certificate shall bear a serial number, printed or otherwise, by which it can be identified. |
|
4. |
Certificates bearing older versions of the notes on the back of the form may also be used until existing stocks are exhausted. |
ANNEX 22-09
Invoice declaration
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
French version
L’exportateur des produits couverts par le présent document [autorisation douanière no … (1)] déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … (2) au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et … (3).
English version
The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where otherwise clearly indicated, these products are of … preferential origin (2) according to rules of origin of the Generalised System of Preferences of the European Union and … (3).
Spanish version
El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … (2) en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y … (3).
(place and date) (4)
(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script) (5)
(1) When the invoice declaration is made out by an approved European Union’s exporter within the meaning of Article 77(4) of Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 (See page 558 of this Official Journal.), the authorisation number of the approved exporter must be entered in this space. When (as will always be the case with invoice declarations made out in beneficiary countries) the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
(2) Country of origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 112 of Implementing Regulation (EU) 2015/2447, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
(3) Where appropriate, enter one of the following indications: ‘EU cumulation’, ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘regional cumulation’, ‘extended cumulation with country x’ or ‘Cumul UE’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’, ‘cumul regional’, ‘cumul étendu avec le pays x’ or ‘Acumulación UE’,‘Acumulación Noruega’, ‘Acumulación Suiza’, ‘Acumulación Turquía’, ‘Acumulación regional’, ‘Acumulación ampliada con en país x’.
(4) These indications may be omitted if the information is contained on the document itself.
(5) See Article 77(7) of Implementing Regulation (EU) 2015/2447 (concerns approved European Union’s exporters only). In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
ANNEX 22-10
Movement certificate EUR.1 and relevant applications
|
(1) |
Movement certificate EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one of the official languages of the Union. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State or territory. If they are handwritten, they shall be completed in ink and in capital letters. |
|
(2) |
Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye. |
|
(3) |
The competent authorities of the exporting State or territory may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified. |
ANNEX 22-13 — IA
Invoice declaration
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
Bulgarian version
Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1)), декларира, че освен където е отбелязано друго, тези продукти са с … преференциален произход (2).
Spanish version
El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial… (2).
Czech version
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (1)) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v … (2).
Danish version
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (2).
German version
Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.
Estonian version
Käesoleva dokumendiga hõlmatud toodete eksportija (tolli loa nr. … (1)) deklareerib, et need tooted on … (2) sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.
Greek version
Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ’ αριθ. … (1)] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (2).
English version
The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where otherwise clearly indicated, these products are of … (2) preferential origin.
French version
L’exportateur des produits couverts par le présent document [autorisation douanière no … (1)] déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … (2).
Croatian version
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. … (1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi … (2) preferencijalnog podrijetla.
Italian version
L’esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. … (1)] dichiarache, salvo indicazione contraria, le merci sono di origine preferenziale … (2).
Latvian version
Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2).
Lithuanian version
Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr … (1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (2) preferencinės kilmės prekės.
Hungarian version
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő egyértelmű jelzés hianyában az áruk preferenciális … (2) származásúak.
Maltese version
L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali … (2).
Dutch version
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële …oorsprong zijn (2).
Polish version
Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (2) preferencyjne pochodzenie.
Portuguese version
O exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.o … (1)], declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).
Romanian version
Exportatorul produselor ce fac obiectul acestui document [autorizația vamală nr. … (1)] declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială … (2).
Slovenian version
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. … (1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … (2) poreklo.
Slovak version
Vývozca výrobkov uvedených v tomto dokumente [číslo povolenia … (1)] vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … (2).
Finnish version
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … (2) alkuperätuotteita.
Swedish version
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr … (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung (2).
… (3)
(Place and date)
… (4)
(Signature of exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
(1) When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets must be omitted or the space left blank.
(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
(3) These indications may be omitted if the information is contained on the document itself.
(4) See Article 119(5). In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
ANNEX 22-14
Certificate of origin for certain products subject to special non-preferential import arrangements
Introductory notes:
|
1. |
The period of validity of the certificate of origin shall be 12 months from the date of issue by the issuing authorities. |
|
2. |
Certificates of origin shall consist only of a single sheet identified by the word ‘original’ next to the title of the document. If additional copies are necessary, they shall bear the designation ‘copy’ next to the title of the document. The customs authorities in the Union shall accept as valid only the original of the certificate of origin. |
|
3. |
Certificates of origin shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m2. The face of the original shall have a printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent. |
|
4. |
Certificates of origin shall be printed and completed in typescript in one of the official languages of the Union. Entries must not be erased or overwritten. Any changes shall be made by crossing out the wrong entry and, if necessary, adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities. All the additional particulars required for implementation of the Union legislation governing the special import arrangements shall be entered in box 5 of the certificate of origin. Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way that nothing can be added at a later stage. |
|
5. |
Each certificate of origin shall bear a serial number, whether or not printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so. |
|
6. |
Certificates of origin issued retrospectively shall bear in Box 5 the following indication in one of the official languages of the European Union:
|
ANNEX 22-15
Supplier’s declaration for products having preferential origin status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
ANNEX 22-16
Long-term supplier’s declaration for products having preferential origin status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
ANNEX 22-17
Supplier’s declaration for products not having preferential origin status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
ANNEX 22-18
Long-term supplier’s declaration for products not having preferential origin status
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
ANNEX 22-19
Requirements for drawing up replacement certificates of origin Form A
|
1. |
The top right-hand box of the replacement certificate of origin FORM A (replacement certificate) shall indicate the name of the intermediary country where it is issued. |
|
2. |
Box 4 of the replacement certificate shall contain the words ‘Replacement certificate’ or ‘Certificat de remplacement’, as well as the date of issue of the initial proof of origin and its serial number. |
|
3. |
The name of the re-exporter shall be given in box 1 of the replacement certificate. |
|
4. |
The name of the final consignee may be given in box 2 of the replacement certificate. |
|
5. |
All particulars of the re-exported products appearing on the initial proof of origin shall be transferred to boxes 3 to 9 of the replacement certificate and references to the re-exporter’s invoice may be given in box 10 of the replacement certificate. |
|
6. |
The endorsement made by the customs office issuing the replacement certificate shall be placed in box 11 of the replacement certificate. |
|
7. |
The particulars in box 12 of the replacement certificate concerning the country of origin shall be identical to those particulars in the initial proof of origin. This box shall be signed by the re-exporter. |
ANNEX 22-20
Requirements for drawing up replacement statements on origin
|
1. |
Where a statement on origin is replaced, the re-consignor shall indicate the following on the initial statement on origin:
|
|
2. |
The initial statement on origin shall be marked ‘Replaced’, ‘Remplacée’ or ‘Sustituida’. |
|
3. |
The re-consignor shall indicate the following on the replacement statement on origin:
|
|
4. |
The replacement statement on origin shall be marked ‘Replacement statement’, ‘Attestation de remplacement’ or ‘Comunicación de sustitución’. |
ANNEX 23-01
Air transport costs to be included in the customs value
|
1. |
The following table shows:
|
|
2. |
When goods are shipped from countries or airports not included in the following table, other than the airports referred to in paragraph 3, the percentage given for the airport nearest to that of departure shall be taken. |
|
3. |
As regards the French overseas departments which are part of the customs territory of the Union, the following rules shall apply:
The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document. Failing this certification, the provisions of Article 137 apply.
|
ANNEX 23-02
LIST OF GOODS REFERRED TO IN ARTICLE 142(6)
Valuation of certain perishable goods imported on consignment in accordance with Article 74(2)(c) of the Code
|
1. |
The following table shows the list of products and the respective periods for which the Commission will make available a Unit price to be used as the basis for the determination of the customs value of whole fruit and vegetables, of a single kind, imported on consignment only. In such a case, the customs declaration is definitive, as far as the determination of the customs value is concerned. |
|
2. |
For the purpose of determining the customs value of products referred to in the present annex and imported on consignment, a unit price per 100 kg net is established for each product. Such price is considered representative with respect to the importation of such products in the Union. |
|
3. |
The unit prices are used to determine the customs value of the imported goods for periods of 14 days, each period beginning on a Friday. The reference period for determining the unit prices is the preceding period of 14 days ending on the Thursday preceding the week during which new unit prices are to be established. In particular circumstances, the Commission may decide to extend the period of validity period for further 14 days. Member States will be promptly informed of such decision. |
|
4. |
The unit prices which the Member states supply to the Commission shall be calculated on the basis of the gross proceeds of sales recorded at the first commercial level after importation, and deducting the following elements from these figures:
The Unit prices will be notified in Euro. If applicable, the rate of conversion to be used is that specified in Article 146. |
|
5. |
Member States may fix standard amounts for deduction in respect of transport, insurance and associated costs in accordance with point 4. Such standard amounts and the methods for calculating them shall be made known to the Commission. |
|
6. |
The prices are notified to the Commission (DG TAXUD) not later 12 noon on the Monday during the week in which the unit prices are made available. If that day is a non-working day, the notification will take place on the working day immediately preceding that day. The communication to the Commission will include also the indication of the approximate quantities of product on which the unit prices were calculated. |
|
7. |
Following receipt of the unit prices by the Commission, these figures are reviewed and subsequently disseminated via TARIC. Unit prices only apply if they are disseminated by the Commission. |
|
8. |
The Commission may decide not to accept, and consequently not to disseminate, the unit prices for one or more products where these prices would be significantly different in relation to the previous published prices, taking in particular account factors such as quantity and seasonality. Where necessary, the Commission will make enquiries with the relevant customs authorities to solve such cases. |
|
9. |
To assist this process, Member States shall supply annual import statistics, for the products listed in the following table before 30 September in the current year, with reference to the preceding year. These statistics will concern the total imported quantities of each product, and will also indicate the proportion of products imported on consignment. |
|
10. |
Based on such statistics, the Commission will establish which Member States will be in charge of notifying Unit prices for each product for the following year, informing them by 30 November at the latest. |
LIST OF GOODS REFERRED TO IN ARTICLE 142 (5)
|
CN (TARIC) Code |
Description of Goods |
Period of validity |
||
|
0701 90 50 |
New potatoes |
1.1 to 30.6 |
||
|
0703 10 19 |
Onions |
1.1 to 31.12 |
||
|
0703 20 00 |
Garlic |
1.1 to 31.12 |
||
|
0708 20 00 |
Beans |
1.1 to 31.12 |
||
|
0709200010 |
Asparagus
|
1.1 to 31.12 |
||
|
0709200090 |
Asparagus
|
1.1 to 31.12 |
||
|
0709 60 10 |
Sweet peppers |
1.1 to 31.12 |
||
|
0714 20 10 |
Sweet potatoes, fresh, whole, intended for human consumption |
1.1 to 31.12 |
||
|
0804300090 |
Pineapples
|
1.1 to 31.12 |
||
|
0804400010 |
Avocados
|
1.1 to 31.12 |
||
|
0805 10 20 |
Sweet oranges, fresh |
1.6 to 30.11 |
||
|
0805201005 |
Clementines
|
1.3 to 31.10 |
||
|
0805203005 |
Monreales and satsumas
|
1.3 to 31.10 |
||
|
0805205007 0805205037 |
Mandarins and wilkings
|
1.3 to 31.10 |
||
|
0805207005 0805209005 0805209009 |
Tangerines and other
|
1.3 to 31.10 |
||
|
0805400011 0805400031 |
Grapefruit and Pomelos, fresh:
|
1.1 to 31.12 |
||
|
0805400019 0805400039 |
Grapefruit and Pomelos, fresh::
|
1.1 to 31.12 |
||
|
0805509011 0805509019 |
Limes (Citrus aurantifolia, Citrus latifolia)
|
1.1 to 31.12 |
||
|
0806 10 10 |
Table grapes |
21.11 to 20.7 |
||
|
0807 11 00 |
Watermelons |
1.1 to 31.12 |
||
|
0807190050 |
Amarillo, Cuper, Honey dew (including Cantalene), Onteniente, Piel de Sapo (including Verde Liso), Rochet, Tendral, Futuro |
1.1 to 31.12 |
||
|
0807190090 |
Other melons |
1.1 to 31.12 |
||
|
0808309010 |
Pears Nashi (Pyrus pyrifolia),Ya (Pyrus bretscheideri) |
1.5 to 30.6 |
||
|
0808309090 |
Pears
|
1.5 to 30.6 |
||
|
0809 10 00 |
Apricots |
1.1 to 31.5 1.8 to 31.12 |
||
|
0809 30 10 |
Nectarines |
1.1 to 10.6 1.10 to 31.12 |
||
|
0809 30 90 |
Peaches |
1.1 to 10.6 1.10 to 31.12 |
||
|
0809 40 05 |
Plums |
1.10 to 10.6 |
||
|
0810 10 00 |
Strawberries |
1.1 to 31.12 |
||
|
0810 20 10 |
Raspberries |
1.1 to 31.12 |
||
|
0810 50 00 |
Kiwifruit |
1.1 to 31.12 |
ANNEX 32-01
Guarantor’s undertaking — Individual guarantee
I. Undertaking by the guarantor
|
1. |
The undersigned (1) … Resident at (2) …. hereby jointly and severally guarantees, at the office of guarantee of … up to a maximum amount of … in favour of the European Union comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation, the Republic of Turkey (3), the Principality of Andorra and the Republic of San Marino (4), any amount for which the person providing this guarantee (5): … may be or become liable to the above mentioned countries for debt in the form of duty and other charges (6) with respect to the goods described below covered by the following customs operation (7): … Goods description: … |
|
2. |
The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures and temporary storage, that the situation of goods has been regularised. At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned. |
|
3. |
This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date. |
|
4. |
For the purpose of this undertaking, the undersigned gives his or her address for service in each of the other countries referred to in point 1 as (8)
|
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
Done at …
on …
…
(Signature) (9)
II. Approval by the office of guarantee
Office of guarantee …
Guarantor’s undertaking approved on … to cover the customs operation effected under customs declaration/temporary storage declaration No … of… (10)
…
(Stamp and Signature)
(1) Surname and forename or name of firm.
(2) Full address.
(3) Delete the name/names of the State/States on whose territory the guarantee may not be used.
(4) The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations.
(5) Surname and forename, or name of firm and full address of the person providing the guarantee.
(6) Applicable with respect to the other charges due in connection with the import or export of the goods where the guarantee is used for the placing of goods under the Union/common transit procedure or may be used in more than one Member State.
(7) Enter one of the following customs operations:
|
(a) |
temporary storage; |
|
(b) |
Union transit procedure/common transit procedure; |
|
(c) |
customs warehousing procedure; |
|
(d) |
temporary admission procedure with total relief from import duty; |
|
(e) |
inward processing procedure; |
|
(f) |
end-use procedure; |
|
(g) |
release for free circulation under normal customs declaration without deferred payment; |
|
(h) |
release for free circulation under normal customs declaration with deferred payment; |
|
(i) |
release for free circulation under a customs declaration lodged in accordance with Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code; |
|
(j) |
release for free circulation under a customs declaration lodged in accordance with Article 182 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code; |
|
(k) |
temporary admission procedure with partial relief from import duty; |
|
(l) |
if another — indicate the other kind of operation. |
(8) If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of point 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
(9) The person signing the document must enter the following by hand before his or her signature: ‘Guarantee for the amount of …’ (the amount being written out in letters).
(10) To be completed by the office where the goods were placed under the procedure or were in temporary storage.
ANNEX 32-02
Guarantor’s undertaking — Individual guarantee in the form of vouchers
COMMON/UNION TRANSIT PROCEDURE
I. Undertaking by the guarantor
|
1. |
The undersigned (1) … resident at (2) …. hereby jointly and severally guarantees, at the office of guarantee of … in favour of the European Union comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, the Hellenic Republic, the Republic of Croatia, the Kingdom of Spain, the French Republic, Ireland, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland, and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino (3), any amount for which the holder of the procedure may be or become liable to the abovementioned countries for debt in the form of duty and other charges due in connection with the import or export of the goods placed under the Union or common transit procedure, in respect of which the undersigned has undertaken to issue individual guarantee vouchers up to a maximum of EUR 10 000 per voucher. |
|
2. |
The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested, up to EUR 10 000 per individual guarantee voucher, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has been discharged. At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned. |
|
3. |
This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt incurred during the Union or common transit operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date. |
|
4. |
For the purpose of this undertaking, the undersigned gives his or her address for service (4) in each of the other countries referred to in point 1 as
|
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
Done at …
on …
…
(Signature) (5)
II. Approval by the office of guarantee
Office of guarantee …
…
Guarantor’s undertaking approved on …
…
…
(Stamp and Signature)
(1) Surname and forename or name of firm.
(2) Full address.
(3) The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations.
(4) If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of point 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
(5) The signature must be preceded by the following in the signatory’s own handwriting: ‘Valid as guarantee voucher’.
ANNEX 32-03
Guarantor’s undertaking — Comprehensive guarantee
I. Undertaking by the guarantor
|
1. |
The undersigned (1) … resident at (2) …. hereby jointly and severally guarantees, at the office of guarantee of … up to a maximum amount of … in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden and the United Kingdom of Great Britain and Northern Ireland), and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation, the Republic of Turkey (3), the Principality of Andorra and the Republic of San Marino (4), any amount for which the person providing this guarantee (5): … may be or become liable to the abovementioned countries for debt in the form of duty and other charges (6) which may be or have been incurred with respect to the goods covered by the customs operations indicated in point 1a and/or point 1b. The maximum amount of the guarantee is composed of an amount of: … |
|
(a) |
being 100/50/30 % (7) of the part of the reference amount corresponding to an amount of customs debts and other charges which may be incurred, equivalent to the sum of the amounts listed in point 1a; and … |
|
(b) |
being 100/30 % (8) of the part of the reference amount corresponding to an amount of customs debts and other charges which have been incurred, equivalent to the sum of the amounts listed in point 1b. |
|
1a. |
The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which may be incurred are following for each of the purposes listed below (9):
|
|
1b. |
The amounts forming the part of the reference amount corresponding to an amount of customs debts and, where applicable, other charges which have been incurred are following for each of the purposes listed below (10):
|
|
2. |
The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in point 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested up to the limit of the abovementioned maximum amount, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the customs authorities, that the special procedure other than the end-use procedure has been discharged, the customs supervision of end-use goods or the temporary storage has ended correctly or, in case of the operations other than special procedures, that the situation of goods has been regularised. At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned. This amount may not be reduced by any sums already paid under the terms of this undertaking unless the undersigned is called upon to pay a debt incurred during a customs operation commenced before the preceding demand for payment was received or within 30 days thereafter. |
|
3. |
This undertaking shall be valid from the day of its approval by the office of guarantee. The undersigned shall remain liable for payment of any debt arising during the customs operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date. |
|
4. |
For the purpose of this undertaking, the undersigned gives his or her address for service (12) in each of the other countries referred to in point 1 as
|
The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for services shall be accepted as duly delivered to him or her.
The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.
The undersigned undertakes not to change his or her address for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.
Done at …
on …
…
(Signature) (13)
II. Approval by the office of guarantee
Office of guarantee …
…
Guarantor’s undertaking accepted on …
…
…
(Stamp and Signature)
(1) Surname and forename or name of firm.
(2) Full address.
(3) Delete the name/names of the country/countries on whose territory the guarantee may not be used.
(4) The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Union transit operations.
(5) Surname and forename or name of the firm, and full address of the person providing the guarantee.
(6) Applicable with respect to the other charges due in connection with the import or export of the goods where the guarantee is used for the placing of goods under the Union/common transit procedure or may be used in more than one Member State or one Contracting Party.
(7) Delete what does not apply.
(8) Delete what does not apply.
(9) Procedures other than common transit apply solely in the European Union.
(10) Procedures other than common transit apply solely in the European Union.
(11) For amounts declared in a customs declaration for the end-use procedure.
(12) If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the place in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
(13) The person signing the document must enter the following, by hand, before his or her signature: ‘Guarantee for the amount of…’ (the amount being written out in letters).
ANNEX 32-06
INDIVIDUAL GUARANTEE VOUCHER
Union/common transit
Technical requirements for voucher.
The voucher shall be printed on paper free of mechanical pulp, dressed for writing purposes and weighing at least 55 g/m2. It shall have a printed guilloche pattern background in red so as to reveal any falsification by mechanical or chemical means. The paper shall be white.
The format shall be 148 by 105 millimetres.
The voucher shall show the name and address of the printer, or a mark by which it may be identified, and an identification number.
ANNEX 33-03
Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
Letter heading of the coordination office initiating the dispute
Addressee: coordinating office covering the offices of temporary importation, or other coordinating office
SUBJECT: ATA CARNET — SUBMISSION OF CLAIM
Be informed that a claim for payment of duties and taxes under the ATA Convention/the Istanbul Convention (1) was sent on … (2) to our guaranteeing association in respect of:
|
1. |
ATA carnet No: |
|
2. |
Issued by the Chamber of Commerce of: City: Country: |
|
3. |
On behalf of: Holder: Address: |
|
4. |
Expiry date of carnet: |
|
5. |
Date set for re-exportation (3): |
|
6. |
Number of transit/import voucher (4): |
|
7. |
Date of endorsement of voucher: Signature and stamp of the issuing coordinating office. |
…
(1) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
(2) Enter date of dispatch.
(3) Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
(4) Delete whichever is not applicable.
ANNEX 33-04
Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet
TAXATION FORM
Of… No…
The following particulars must be given in the order shown:
|
1. |
ATA carnet No: … |
|
2. |
Number of transit/import voucher (1): … … |
|
3. |
Date of endorsement of voucher: … |
|
4. |
Holder and address: … |
|
5. |
Chamber of commerce: … |
|
6. |
Country of origin: … |
|
7. |
Date of expiry of carnet: … |
|
8. |
Date set for the re-exportation of the goods: … |
|
9. |
Customs office of entry: … |
|
10. |
Customs office of temporary admission: … |
|
11. |
Trade description of goods: … … … |
|
12. |
CN code: … |
|
13. |
Number of pieces: … |
|
14. |
Weight or volume: … |
|
15. |
Value: … |
|
16. |
Breakdown of duties and taxes: … Type Taxable amount Rate Amount Exchange rate Total: (Total in words:…) |
|
17. |
Customs office: … Place and date: … SignatureStamp |
(1) Delete whichever is inapplicable.
ANNEX 33-05
Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet
Letter heading of the coordinating office of the second Member State submitting the claim
Addressee: coordinating office of the first Member State submitting the original claim.
SUBJECT: ATA CARNET — DISCHARGE
Be informed that a claim for payment of duties and taxes under the ATA Convention/Istanbul Convention (1) was sent on … (2) to our guaranteeing association in respect of:
|
1. |
ATA carnet No: |
|
2. |
Issued by the Chamber of Commerce of: City: Country: |
|
3. |
On behalf of: Holder: Address: |
|
4. |
Expiry date of the carnet: |
|
5. |
Date set for re-exportation (3): |
|
6. |
Number of transit/import voucher (4): |
|
7. |
Date of endorsement of voucher: |
The present note discharges your responsibility in this file.
Signature and stamp of issuing coordinating office.
(1) Article 7 of the ATA Convention, Brussels, 6 December 1961/Article 9 of Annex A to the Istanbul Convention, 26 June 1990.
(2) Enter date of dispatch.
(3) Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office.
(4) Delete whichever is not applicable.
ANNEX 33-06
Request for supplementary information where goods are situated in another Member State
ANNEX 33-07
EUROPEAN UNION REPAYMENT OR REMISSION OF DUTY
ANNEX 51-01
STATUS REGISTRATION DOCUMENT
ANNEX 61-02
Banana weighing certificates — specimen
ANNEX 61-03
Banana weighing certificate — procedure
For the purposes of Article 182, the net weight of each consignment of fresh bananas shall be determined by authorised weighers at any place of unloading in accordance with the procedure laid down below.
For the purposes of this Annex and of Article 182, the following definitions shall apply:
|
(a) |
‘net weight of fresh bananas’ means the weight of the bananas themselves without packing materials and packing containers of any kind; |
|
(b) |
‘consignment of fresh bananas’ means the consignment comprising the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees; |
|
(c) |
‘place of unloading’ means any place where a consignment of fresh bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked. |
|
1. |
A sample of units of packed bananas shall be selected for each type of packaging and for each origin. The sample of units of packed bananas to be weighed shall constitute a representative sample of the consignment of fresh bananas. It shall contain at least the quantities indicated below:
|
|
2. |
The net weight shall be determined as follows:
|
|
3. |
Where the customs authority does not check the banana weighing certificates contemporaneously, the net weight declared on such certificates shall be acceptable to customs authorities provided that the difference is not more or less than 1 % between the declared net weight and the average net weight established by customs authorities. |
|
4. |
The banana weighing certificate shall be presented to the customs office at which the declaration for release for free circulation is submitted. The customs authorities shall apply the results of the sampling shown on the banana weighing certificate to the whole consignment of fresh bananas to which that certificate relates. |
ANNEX 62-02
INF 3 — Returned goods information sheet
NOTE CONCERNING INFORMATION SHEET INF 3
|
1. |
The forms shall be printed on white paper, free of mechanical pulp, dressed for writing purposes and shall weigh at least 40 g/m2. |
|
2. |
The size of the forms shall be 210 × 297 mm, a maximum tolerance in the length of between – 5 and 8 mm being allowed; the layout of the forms must be strictly observed, except in respect of the size of boxes 6 and 7. |
|
3. |
Member States shall be responsible for taking the necessary steps to have the forms printed. Each form shall bear an individual serial number, which may be pre-printed. |
|
4. |
The forms shall be printed in one of the official languages of the Union accepted by the competent authorities of the Member State of export. They shall be completed in the same language as that in which they are printed. Where necessary, the competent authorities of the customs office of re-import in which information sheet INF 3 is required to be produced may request its translation into its official language or one of its official languages. |
ANNEX 72-01
YELLOW LABEL
Colour: black letters on a yellow background
ANNEX 72-02
YELLOW LABEL
Colour: black letters on a yellow background
ANNEX 72-03
ANNEX 72-04
BUSINESS CONTINUITY PROCEDURE FOR UNION TRANSIT
PART I
CHAPTER I
General provisions
|
1. |
This Annex lays down specific provisions for use of the business continuity procedure, under Article 291 of this Regulation, for the holders of the procedure, including authorised consignors, in the event of a temporary failure of:
|
|
2. |
Transit declarations. |
|
2.1. |
The transit declaration used in a business continuity procedure shall be recognisable by all parties involved in the transit operation in order to avoid problems at the customs office of transit, at the customs office of destination and upon arrival at the authorised consignee. For this reason the used documents are limited to the following:
|
|
2.2. |
The transit declaration may be supplemented by one or more continuation sheets using the form set out in Annex B-01. The forms shall be an integral part of the declaration. Loading lists complying with Part II, Chapter IV of this Annex and drawn up using the form set out in Part II, Chapter III of this Annex may be used instead of continuation sheets as the descriptive part of a written transit declaration, of which they shall be an integral part. |
|
2.3. |
For the implementation of point 2.1 of this Annex, the transit declaration shall be completed in accordance with Annexes B to Delegated Regulation (EU) 2015/2446 and B to this Regulation. |
CHAPTER II
Implementing rules
|
3. |
Unavailability of the electronic transit system. |
|
3.1. |
The rules shall be applied as follows:
|
|
3.2. |
Where the decision to apply the business continuity procedure is taken, any transit data with LRN or MRN allocated to the transit operation shall be withdrawn from the electronic transit system on the basis of information provided by a person who lodged that transit data into the electronic transit system. |
|
3.3. |
The customs authority shall monitor the use of the business continuity procedure in order to avoid its misuse. |
|
4. |
Unavailability of the computerised system used by the holders of the procedure for lodging the Union transit declaration data by means of electronic data-processing techniques or of the electronic connection between that computerised system and the electronic transit system:
|
|
5. |
Unavailability of the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system. Where the authorised consignor’s computerised system or the electronic connection between that computerised system and the electronic transit system are unavailable the following procedure shall apply:
|
|
6. |
Data-capture by the customs authority. However, in the cases referred to in points 4 and 5 of this Annex, the customs authority may allow the holder of the procedure to submit the transit declaration in one copy (making use of the SAD or the TAD/TSAD) to the customs office of departure in order to have it processed by the electronic transit system. |
CHAPTER III
Operation of the procedure
|
7. |
Furnishing of an individual guarantee by a guarantor. Where the customs office of guarantee is not the customs office of departure for the transit operation, it shall keep a copy of the guarantor’s undertaking. The holder of the procedure shall present the original to the customs office of departure, where it shall be retained. If necessary the customs office of departure may request a translation into the official language, or one of the official languages, of the country concerned. |
|
8. |
Signing of the transit declaration and undertaking of the holder of the procedure. By signing the transit declaration the holder of the procedure assumes responsibility for:
|
|
9. |
Identification measures. Where Article 300 of this Regulation applies, the customs office of departure shall enter the following phrase against the ‘seals affixed’ heading in box ‘D. Control by office of departure’ of the transit declaration:
|
|
10. |
Entries in the transit declaration and release of the goods.
|
|
11. |
Goods placed under the transit procedure shall be carried under cover of copies 4 and 5 of the SAD or under cover of one copy of the TAD/TSAD given to the holder of the procedure by the customs office of departure. Copy 1 of the SAD and the copy of TAD/TSAD shall remain at the customs office of departure. |
|
12. |
Customs office of transit. |
|
12.1. |
The carrier shall present a transit advice note made out on a form set out in Part II, Chapter V of this Annex to each customs office of transit, which shall retain it. Instead of the transit advice note a photocopy of copy 4 of the SAD or a photocopy of the copy of the TAD/TSAD may be presented and retained by the customs office of transit. |
|
12.2. |
Where goods are carried via the customs office of transit other than that declared, the actual customs office of transit shall inform the customs office of departure. |
|
13. |
Presentation at the customs office of destination. |
|
13.1. |
The customs office of destination shall register the copies of the transit declaration, record on them the date of arrival and enter the details of controls carried out. |
|
13.2. |
A transit operation may end at an office other than the customs office declared in the transit declaration. That office shall then become the actual customs office of destination. Where the actual customs office of destination comes under the jurisdiction of a Member State other than the one having jurisdiction over the customs office declared, the actual customs office shall enter in box ‘I. Control by office of destination’ of the transit declaration the following endorsement in addition to the usual observations it is required to make:
|
|
13.3. |
Where the second paragraph of point 13.2 of this Annex applies and where the transit declaration bears the following statement, the actual customs office of destination shall keep the goods under its control and not allow their removal other than to the Member State having jurisdiction over the customs office of departure, unless specifically authorised by the latter:
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|
14. |
Receipt. The receipt may be made out on the back of copy 5 of the SAD, in the space provided or in the form set out in Annex 72-03. |
|
15. |
Return of copy 5 of the SAD or the copy of the TAD//TSAD. The competent customs authority of the Member State of destination shall return copy 5 of the SAD to the customs authority in the Member State of departure without delay and at most within 8 days of the date when the operation ended. Where the TAD/TSAD is used it is the copy of the TAD/TSAD presented which is returned under the same conditions as copy 5. |
|
16. |
Informing the holder of the procedure and alternative proof of the end of the procedure. Where the copies referred to in point 15 of this Annex are not returned to the customs authority of the Member State of departure within 30 days of the time limit for presentation of the goods at the customs office of destination, that authority shall inform the holder of the procedure and ask him to furnish proof that the procedure has ended correctly. |
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17. |
Enquiry procedure. |
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17.1. |
Where the customs office of departure has not received proof within 60 days of time-limit for presentation of the goods at the customs office of destination that the procedure was ended correctly, the customs authority of the Member State of departure shall immediately request the information needed to discharge the procedure. Where during the steps of an enquiry procedure it is established that the Union transit procedure cannot be discharged, the customs authority of the Member State of departure shall establish whether a customs debt has been incurred. If a customs debt has been incurred, the customs authority of the Member State of departure shall take the following measures:
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17.2. |
If, before the expiry of those time-limits, the customs authority of the Member State of departure receives information that the Union transit procedure has not been ended correctly, or suspects that to be the case, it shall send the request without delay. |
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17.3. |
The enquiry procedure shall likewise be initiated when it is discovered subsequently that proof of the end of the transit procedure has been forged and that the enquiry procedure is necessary to meet the objectives of point 17.1 of this Annex. |
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18. |
Guarantee — Reference amount. |
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18.1. |
For the application of Article 156 the holder of the procedure shall ensure that the amount at stake does not exceed the reference amount, taking into account also any operations for which the procedure is not yet ended. |
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18.2. |
The holder of the procedure shall inform the customs office of guarantee when the reference amount falls below a level sufficient to cover his transit operations. |
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19. |
Comprehensive guarantees certificates, guarantee waiver certificates and individual guarantee vouchers. |
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19.1. |
The following shall be presented to the customs office of departure:
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19.2. |
Particulars of the certificates and the voucher shall be entered on transit declarations. |
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20. |
Special loading lists. |
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20.1. |
The customs authority can accept the transit declaration supplemented by loading lists which do not comply with all the requirements set out in Part II, Chapter III of this Annex. Such lists can be used only where:
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20.2. |
Descriptive lists drawn up for the purposes of carrying out dispatch/export formalities may also be allowed for use as loading lists under point 20.1 of this Annex, even where such lists are produced by the companies not using an electronic data-processing system to keep their records. |
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20.3. |
The holder of the procedure which uses an electronic data-processing system to keep his records and already uses special loading lists, may also use them for Union transit operations involving only one type of goods if this facility is made necessary by the system of the holder of the procedure. |
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21. |
Use of seals of a special type. The holder of the procedure shall enter, against the heading ‘seals affixed’ in box ‘D. Control by office of departure’ of the transit declaration, the number and the individual seal identifiers of the seals affixed. |
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22. |
Authorised consignor — Pre-authentication and formalities at departure. |
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22.1. |
For the application of points 3 and 5 of this Annex the authorisation shall stipulate that box ‘C. Office of departure’ of the transit declaration shall:
The authorised consignor shall complete the box by entering the date on which the goods are consigned and shall allocate a number to the transit declaration in accordance with the rules laid down in the authorisation. |
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22.2. |
The customs authority may prescribe the use of forms bearing a distinctive mark as a means of identification. |
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23. |
Authorised consignor — Security measures for the stamp. The authorised consignor shall take all necessary measures to ensure the safekeeping of the special stamps or forms bearing the stamp of the customs office of departure or a special stamp. He shall inform the customs authority of the security measures he is taking to apply in accordance with the first subparagraph. |
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23.1. |
In the event of the misuse by any person of forms stamped in advance with the stamp of the customs office of departure or with a special stamp, the authorised consignor shall be liable, without prejudice to any criminal proceedings, for the payment of duties and other charges payable in a particular country in respect of goods carried under cover of such forms unless he can satisfy the customs authority by whom he was authorised that he took the measures requested of him under point 23. |
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24. |
Authorised consignor — Information to be entered on declarations. |
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24.1. |
Not later than on consignment of the goods, the authorised consignor shall complete the transit declaration and, where necessary, enter in box 44 the itinerary prescribed in accordance with Article 298 of this Regulation and, in box ‘D. Control by office of departure’, the period prescribed in accordance with Article 297 of this Regulation within which the goods shall be presented at the customs office of destination, the identification measures applied and the following endorsement:
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24.2. |
Where the competent authority of the Member State of departure checks a consignment before its departure, it shall record the fact on the declaration, in box ‘D. Control by office of departure’. |
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24.3. |
Following consignment, copy 1 of the SAD or the copy of the TAD/TSAD shall be delivered without delay to the customs office of departure according to the rules laid down in the authorisation. The other copies shall accompany the goods in accordance with point 11 of this Annex. |
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25. |
Authorised consignor — Waiver of signature. |
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25.1. |
The authorised consignor may be allowed by the customs authority not to sign transit declarations bearing the special stamp referred to in Chapter II of Part II of this Annex which are made out by the electronic data-processing system. This waiver shall be subject to the condition that the authorised consignor has previously given the customs authority a written undertaking acknowledging that he is the holder of the procedure for all transit operations carried out under cover of transit declarations bearing the special stamp. |
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25.2. |
Transit declarations made out in accordance with point 25.1 of this Annex shall contain, in the box reserved for the signature of the holder of the procedure, the following phrase:
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26. |
Authorised consignee — Obligations. |
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26.1. |
When the goods arrive at a place specified in the authorisation the authorised consignee shall without delay inform the customs office of destination about such arrival. He shall indicate the date of arrival, the condition of any seals affixed and any irregularity on copies 4 and 5 of the SAD or on the copy of the TAD/TSAD, which accompanied the goods, and deliver them to the customs office of destination according to the rules laid down in the authorisation. |
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26.2. |
The customs office of destination shall make the entries provided for in point 13 of this Annex on copies 4 and 5 of the SAD or on the copy of the TAD/TSAD. |
PART II
CHAPTER I
Specimens of stamps used for business continuity procedure
1. Stamp No 1
(dimensions: 26 × 59 mm)
2. Stamp No 2
(dimensions: 26 × 59 mm)
CHAPTER II
Specimen of a special stamp used by authorised consignor
(dimensions: 55 × 25 mm)
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1. |
Coat of arms or any other signs or letter characterising the country |
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2. |
Reference number of the customs office of departure |
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3. |
Declaration number |
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4. |
Date |
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5. |
Authorised consignor |
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6. |
Authorisation number |
CHAPTER III
Loading list
CHAPTER IV
Explanatory note on the loading list
Section 1
1. Definition
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1.1. |
The loading list means a document having the characteristics described in this Annex. |
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1.2. |
It can be used with the transit declaration within the framework of the application of point 2.2 of this Annex. |
2. Loading list form
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2.1. |
Only the front of the form may be used as a loading list. |
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2.2. |
The features of a loading list are:
Users may adjust the width of the columns to their needs. However, the column headed ‘reserved for the administration’ must always be at least 30 mm wide. Users may also decide for themselves how to use the spaces other than those referred to in points (a), (b) and (c). |
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2.3. |
A horizontal line must be drawn immediately under the last entry and any spaces not used must be scored through to prevent later additions. |
Section 2
Particulars to be entered in the different headings
1. Box
1.1. Upper part
Where a loading list accompanies a transit declaration, the holder of the procedure shall enter ‘T1’, ‘T2’ or ‘T2F’ in the upper part of the box.
1.2. Bottom part
The particulars listed in paragraph 4 of Section III below must be entered in this part of the box.
2. Columns
2.1. Serial number
Every item shown on the loading list shall be preceded by a serial number.
2.2. Marks, numbers, number and kind of packages, goods description
The particulars required shall be given in accordance with Annex B to Delegated Regulation (EU) 2015/2446.
Where a loading list accompanies a transit declaration, the list must include the information entered in boxes 31 (Packages and description of goods), 40 (Summary declaration/previous document), 44 (Additional information, documents produced, certificates and authorisations) and, where appropriate, 33 (Commodity code) and 38 (Net mass (kg)) of the transit declaration.
2.3. Country of dispatch/export
Enter the name of the Member State from which the goods are being consigned or exported.
2.4. Gross mass (kg)
Enter the details entered in box 35 of the SAD (see Annex B to Delegated Regulation (EU) 2015/2446).
Section 3
Use of loading lists
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1. |
A transit declaration may not have both a loading list and one or more continuation sheets attached to it. |
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2. |
Where a loading list is used, boxes 15 (Country of dispatch/export), 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and, where appropriate, 44 (Additional information, documents produced, certificates and authorisations) of the transit declaration form shall be struck through and box 31 (Packages and description of goods) may not be used to enter the marks, numbers, number and kind of packages or goods description. A reference to the serial number and the symbol of the different loading lists shall be entered in box 31 (Packages and goods description) of the transit declaration. |
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3. |
The loading list must be produced in the same number of copies as the copies of a transit declaration to which it relates. |
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4. |
When a transit declaration is registered the loading list must be given the same registration number as the copies of the transit declaration to which it relates. This number must be entered by using a stamp which includes the name of the customs office of departure, or by hand. If entered by hand, it shall be endorsed by the official stamp of the customs office of departure. It is not obligatory for an official of the customs office of departure to sign the forms. |
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5. |
Where several loading lists are attached to one transit declaration, the lists shall bear a serial number allocated by the holder of the procedure, and the number of loading lists attached shall be entered in box 4 (Loading lists). |
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6. |
The forms of the loading list shall be printed on paper dressed for writing purposes, weighing at least 40 g/m2 and sufficiently strong to prevent easy tearing or creasing in normal use. The colour may be decided by those concerned. The format of the forms shall be 210 by 297 mm, with a maximum tolerance of 5 mm less and 8 mm more on the length. |
CHAPTER V
Transit advice note
CHAPTER VI
Comprehensive guarantee certificate
CHAPTER VII
Guarantee waiver certificate
CHAPTER VIII
Explanatory note on comprehensive guarantee certificates and guarantee waiver certificates
1. Particulars to be entered on the front of a certificate
Once issued, there shall be no amendment, addition or deletion to the remarks in boxes 1 to 8 of the comprehensive guarantee certificate and boxes 1 to 7 of the guarantee waiver certificate.
1.1. Currency code
Member States shall enter in box 6 of the comprehensive guarantee certificate and in box 5 of the guarantee waiver certificate the ISO ALPHA3 (ISO 4217) code of the currency used.
1.2. Endorsements
Where the holder of the procedure has undertaken to lodge all his transit declarations at a specific customs office of departure, the name of the office must be entered in capitals in box 8 of the comprehensive guarantee certificate or box 7 of the guarantee waiver certificate, as appropriate.
1.3. Endorsement of certificates in the event of their validity being extended
Where the period of validity of a certificate is extended, the customs office of guarantee must endorse box 9 of the comprehensive guarantee certificate or box 8 of the guarantee waiver certificate, as appropriate.
2. Particulars to be entered on the back of a certificate — persons authorised to sign transit declarations
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2.1. |
When a certificate is issued, or at any time during its period of validity, the holder of the procedure must enter on the back the names of the persons he authorises to sign transit declarations. Each of these entries must comprise the surname and first name of the authorised person and a specimen of his signature and each must be countersigned by the holder of the procedure. The holder of the procedure has the option of striking through any boxes he does not wish to use. |
|
2.2. |
The holder of the procedure may revoke such authorisations at any time. |
|
2.3. |
Any person whose name has been entered on the back of a certificate of this kind which is presented at the customs office of departure is the authorised representative of the holder of the procedure. |
3. Technical requirements
|
3.1. |
The forms for comprehensive guarantee certificates and guarantee waiver certificates shall be printed on white paper free of mechanical pulp and weighing at least 100 g/m2. Both sides shall have a printed guilloche pattern background so as to reveal any falsification by mechanical or chemical means. The printing shall be:
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|
3.2. |
The format of the forms shall be 210 by 148 mm. |
|
3.3. |
The Member States shall be responsible for printing the forms or having them printed. Each certificate shall bear a serial identification number. |
|
3.4. |
No erasures or alterations shall be made. Amendments shall be made by striking out the incorrect particulars and, where appropriate, adding those required. Any such amendment shall be signed by the person making the amendment and endorsed by the customs authority. |