Eu GSP 2446.2015 PDF

29.12.
2015 EN Official Journal of the European Union L 343/1
II
(Non-legislative acts)
REGULATIONS
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:
(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.
(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.
(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.
(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.
(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).
L 343/2 EN Official Journal of the European Union 29.12.2015
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(18) In order to avoid the issuing of incorrect or non-uniform decisions relating to binding information, it is appro
priate to determine that specific time-limits should apply for issuing such decisions in cases where the normal
time-limit cannot be met.
(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.
(20) By Decision 94/800/EC (1) 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.
(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.
(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.
(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.
(1) 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).
(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.
(25) No guarantee should be required for goods placed under the temporary admission procedure where this is not
economically justified.
(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.
(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
(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.
(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.
(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.
(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.
(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.
(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 (1) 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.
(1) Council document 16271/1/10 Rev. 1.

(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.
(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 (1) or of Council Directive 2008/118/EC (2) 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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(1) 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).
(2) 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).
(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..
(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.
(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.
(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.
(47) The Union is a contracting party to the Convention on temporary admission (1), 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.
(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.
(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.
(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.
(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.
(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.
(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.
(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.
(1) OJ L 130, 27 May 1993, p. 1.

(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.
(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 (1) 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.
(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.
(58) The general rules supplementing the Code are closely interlinked, they cannot be separated due to the inter
relatedness 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,
(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:
(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.;
(2) 'ATA Carnet' means an international customs document for temporary admission issued in accordance with the
ATA Convention or the Istanbul Convention;
(3) 'ATA Convention' means the Customs Convention on the ATA carnet for the temporary admission of goods done
at Brussels on 6 December 1961;
(4) 'Istanbul Convention' means the Convention on temporary admission done at Istanbul on 26 June 1990;
(5) 'baggage' means all goods carried by whatever means in relation to a journey of a natural person;
(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;
(7) 'Union airport' means any airport situated in the customs territory of the Union;
(8) 'Union port' means any sea port situated in the customs territory of the Union;
(1) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992,
p. 91).
(9) 'Convention on a common transit procedure' means the Convention on a common transit procedure (1);
(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;
(11) 'third country' means a country or territory outside the customs territory of the Union;
(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;
(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
(a) the person established in the customs territory of the Union who, at the time when the declaration is accepted,
holds the contract with the consignee in the third country and has the power for determining that the goods are
to be brought to a destination outside the customs territory of the Union,
(b) the private individual carrying the goods to be exported where these goods are contained in the private
individual’s personal baggage,
(c) in other cases, the person established in the customs territory of the Union who has the power for determining
that the goods are to be brought to a destination outside the customs territory of the Union.
(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
(a) goods contained in consignments sent by one private individual to another, where such consignments:
(i) are of an occasional nature;
(1) OJ L 226, 13.8.1987, p. 2.

(ii) contain goods exclusively for the personal use of the consignee or his family, which do not by their nature
or quantity reflect any commercial interest; and
(iii) are sent to the consignee by the consignor free of payment of any kind;
(b) goods contained in travellers’ personal baggage, where they:
(i) are of an occasional nature; and
(ii) consist exclusively of goods for the personal use of the travellers or their families, or of goods intended as
presents; the nature and quantity of such goods must not be such as might indicate that they are being
imported or exported for commercial reasons;
(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
(a) in case of temporary storage as referred to in Title IV of the Code or in case of special procedures other than
transit as referred to in Title VII of the Code, the customs office indicated in the authorisation to supervise either
the temporary storage of the goods or the special procedure concerned;
(b) in case of simplified customs declaration, as referred to in Article 166 of the Code, centralised clearance, as
referred to in Article 179 of the Code, entry in the records, as referred to in Article 182 of the Code the
customs office indicated in the authorisation to supervise the placing of the goods under the customs procedure
concerned;
(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:
(a) enters into the customs territory of the Union temporarily and is not normally resident there, or
(b) returns to the customs territory of the Union where he is normally resident, after having been temporarily
outside this territory, or
(c) temporarily leaves the customs territory of the Union where he is normally resident, or
(d) leaves the customs territory of the Union after a temporary stay, without being normally resident there;
(41) 'waste and scrap' means either of the following:
(a) goods or products which are classified as waste and scrap in accordance with the Combined Nomenclature;
(b) in the context of end-use or inward processing, goods or products resulting from a processing operation, which
have no or low economic value and which cannot be used without further processing.
(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

Section 1
Provision of information
Subsection 1
Common data requirements for data exchange and storage
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.
Subsection 2
Registration of persons with the customs authorities
Article 3
Data content of EORI record
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
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:
(i) a customs declaration made in accordance with Articles 135 to 144;
(ii) a customs declaration for placing goods under the temporary admission procedure or a re-export declaration to
discharge that procedure;
(iii) a customs declaration made under the Convention on a common transit procedure (1) by an economic operator
established in a common transit country;
(iv) a customs declaration made under the Union transit procedure by an economic operator established in Andorra
or in San Marino;
(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
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.
(1) OJ L 226, 13.8.1987, p. 2.

Article 7
Invalidation of an EORI number
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.
Section 2
Decisions relating to the application of the customs legislation
Subsection 1
Right to be heard
Article 8
Period for the right to be heard
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 tech
niques, 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.

Subsection 2
General rules on decisions taken upon application
Article 11
Conditions for the acceptance of an application
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
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
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 investi
gations, 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
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
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
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.
Subsection 3
Decisions relating to binding information
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
Article 20
Time-limits
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
Where an application for a BOI decision has been submitted using means other than electronic data-processing tech
niques, 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
Articles 15 to 18 concerning the re-assessment and suspension of decisions shall not apply to decisions relating to
binding information.
Section 3
Authorised economic operator
Subsection 1
Benefits resulting from the status of authorised economic operator
Article 23
Facilitations regarding pre-departure declarations
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
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 subpara
graph, 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
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.
Subsection 2
Application for the status of authorised economic operator
Article 26
Conditions for the acceptance of an application for the status of AEO
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
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
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
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
Section 1
Non-preferential origin
Article 31
Goods wholly obtained in a single country or territory
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
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
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
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
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 (1), 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.
Section 2
Preferential origin
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 (2);
(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;
(1) 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).
(2) 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).
(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 recommen
dation 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:
(a) sent simultaneously from one exporter to one consignee; or
(b) covered by a single transport document covering their shipment from the exporter to the consignee or, in the
absence of such document, by a single invoice
(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:
(a) an exporter who is established in a beneficiary country and is registered with the competent authorities of that
beneficiary country for the purpose of exporting products under the scheme, be it to the Union or another
beneficiary country with which regional cumulation is possible; or
(b) an exporter who is established in a Member State and is registered with the customs authorities of that Member
State for the purpose of exporting products originating in the Union to be used as materials in a beneficiary
country under bilateral cumulation; or
(c) a re-consignor of goods who is established in a Member State and is registered with the customs authorities of
that Member State for the purpose of making out replacement statements on origin in order to re-consign
originating products elsewhere within the customs territory of the Union or, where applicable, to Norway,
Switzerland or Turkey (‘a registered re-consignor’);
(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.
Subsection 1
Issue or making out of proofs of origin
Article 38
Means for applying for and the issuing of Information Certificates INF 4
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
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
Applications to become a registered exporter may be submitted by means other than electronic data-processing tech
niques.
Subsection 2
Definition of the concept of originating products applicable within the framework of the
GSP of the union
Article 41
General principles
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
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
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
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;
(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:
(i) they are at least 50 % owned by nationals of the beneficiary country or of Member States, or
(ii) they are owned by companies:
— which have their head office and their main place of business in the beneficiary country or in Member States,
and
— which are at least 50 % owned by the beneficiary country or Member States or public entities or nationals of
the beneficiary country or Member States.
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
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
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
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
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
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
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
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
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:

(d) any other goods which do not enter, and which are not intended to enter, into the final composition of the product.
Subsection 3
Rules on cumulation and management of stocks of materials applicable within the

framework of the GSP of the Union
Article 53
Bilateral cumulation
Bilateral cumulation shall allow products originating in the Union to be considered as materials originating in a bene
ficiary 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
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
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 Regu
lation (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:
(i) to comply or ensure compliance with this subsection, and

(ii) to provide the administrative cooperation necessary to ensure the correct implementation of this subsection both
with regard to the Union and between themselves;
(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:
(i) to comply or ensure compliance with this Subsection, Subsection 2 and all other provisions concerning the
implementation of the rules of origin; and
(ii) to provide the administrative cooperation necessary to ensure the correct implementation of this Subsection and
Subsection 2 both with regard to the Union and between themselves.
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
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
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
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.
Subsection 4
Definition of the concept of originating products applicable within the framework of the
rules of origin for the purposes of preferential tariff measures adopted unilaterally by the
Union for certain countries or territories
Article 59
General requirements
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
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;
(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
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
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
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
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
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
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
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:
(d) goods which do not enter, and which are not intended to enter, into the final composition of the product.
Subsection 5
Territorial requirements applicable within the framework of the Rules of Origin for the
purposes of preferential tariff measures adopted unilaterally by the Union for certain
countries or territories
Article 68
Principle of territoriality
'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
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:
(i) giving an exact description of the products;
(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the
other means of transport used, and
(iii) certifying the conditions under which the products remained in the country of transit;
(c) or, failing these, any substantiating documents.

Article 70
Exhibitions
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
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

Section 1
Provisions common to customs debts incurred on import and export
Subsection 1
Rules for calculation of the amount of import or export duty
Article 72
Calculation of the amount of import duty on processed products resulting from inward processing
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 para
graphs 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
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
Article 74
Application of the preferential tariff treatment to goods placed under inward processing
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
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.
Subsection 2
Time-limit for establishing the place where the customs debt is incurred
Article 77
Time-limit for establishing the place where the customs debt is incurred under Union transit
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
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
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
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

Section 1
General provisions
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
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.
Section 2
Comprehensive guarantee and guarantee waiver
Article 84
Reduction of the level of the comprehensive guarantee and guarantee waiver
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:
(b) the applicant has an administrative organisation which corresponds to the type and size of business and which is
(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
(f) the applicant demonstrates on the basis of the records and information available for the last three years preceding the
(g) the applicant can demonstrate having sufficient financial resources to meet his obligations, for the part of the
3. A guarantee waiver shall be granted where the applicant demonstrates that he fulfils the following requirements:
(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
(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
(h) the applicant has appropriate security measures in place to protect the applicant's computer system from unauth
orised 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
(k) the applicant demonstrates on the basis of the records and information available for the last three years preceding the
(l) the applicant can demonstrate having sufficient financial resources to meet his obligations, for the part of the
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.
Section 3
Provisions for the Union transit procedure and the procedure under the Istanbul
and the ATA Convention
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
Section 1
Determination of the amount of import or export duty, notification of the
customs debt and entry in the accounts
Subsection 1
Notification of the customs debt and claim for payment from guaranteeing association
Articles 87
Means of notification of the customs debt
The notification of the customs debt in accordance with Article 102 of the Code may be made by means other than by
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.
Section 2
Payment of the amount of import or export duty
Article 89
Suspension of the time-limit for payment in case of application for remission
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
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
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.
Section 3
Repayment and remission
Subsection 1
General provisions and procedure
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
Article 94
Means of notification of the decision on repayment or remission
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
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
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
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.
Subsection 2
Decisions to be taken by the Commission
Article 98
Transmission of the file to the Commission for a decision
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
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
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
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
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
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 (1), 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:
(i) goods which were incorporated in those offshore installations for the purposes of their construction, repair,
maintenance or conversion;
(ii) goods which were used to fit or equip the offshore installations;
(iii) provisions used or consumed on the offshore installations;
(iv) non-hazardous waste from the said offshore installations;
(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;
(1) OJ L 324, 10.12.2009, p. 23.

(l) the following goods on board vessels and aircraft:
(i) goods which have been supplied for incorporation as parts of or accessories in those vessels and aircraft;
(ii) goods for the operation of the engines, machines and other equipment of those vessels or aircrafts;
(iii) foodstuffs and other items to be consumed or sold on board;
(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
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:
(i) Greenland;
(ii) the Faeroe Islands;
(iii) Iceland;
(iv) ports on the Baltic Sea, the North Sea, the Black Sea and the Mediterranean Sea;
(v) all ports of Morocco;
(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
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
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
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
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
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
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
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
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
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 auth
orities 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
(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 auth
orities requires the goods to be examined in accordance with Article 140(2) of the Code.
Article 116
Records
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
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
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

Section 1
General provisions
Article 119
Presumption of customs status
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.
Section 2
Regular shipping service for customs purposes
Article 120
Authorisation to establish regular shipping services
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
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 regis
tration 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
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.
Section 3
Proof of the customs status of Union goods
Subsection 1
General provisions
Article 123
Period of validity of a T2L, T2LF or a customs goods manifest
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
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.
Subsection 2
Proofs submitted by means other than electronic data-processing techniques
Article 125
Proof of the customs status of Union goods for travellers other than economic operators
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
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
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.
Subsection 3
Proof of the customs status of Union goods issued by an authorised issuer
Article 128
Facilitation for issuing a proof by an authorised issuer
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.
Subsection 4
Specific provisions concerning products of sea-fishing and goods obtained from such
products
Article 129
The customs status of products of sea-fishing and goods obtained from such products
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
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 (1) 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
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.
(1) 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).
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
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
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

Section 1
General provisions
Article 134
Customs declarations in trade with special fiscal territories
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
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
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 auth
orisation 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
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
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
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
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
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
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
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 auth
orities are required to apply.
Article 143
Paper-based customs declarations
Travellers may lodge a paper-based customs declaration in respect of goods carried by them.
Article 144
Customs declaration for goods in postal consignments
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.

Section 2
Simplified customs declarations
Article 145
Conditions for authorisation of regular use of simplified customs declarations
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
(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
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
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 circum
stances, 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.
Section 3
Provisions applying to all customs declarations
Article 148
Invalidation of a customs declaration after release of the goods
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 (1) 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
(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:
(1) 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).
(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.
Section 4
Other simplifications
Article 149
Conditions for granting authorisations for centralised clearance
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
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
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
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
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
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
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
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
The banana weighing certificates may be drawn up and submitted using means other than electronic data processing
techniques
CHAPTER 2
Relief from import duty

Section 1
Returned goods
Article 158
Goods considered to be returned in the state in which they were exported
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
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:
(i) they could not be put on the market in the country to which they were sent;
(ii) they were returned by the consignee as being defective or non-contractual;
(iii) they were re-imported into the customs territory of the Union because they could not be used for the purposes
intended owing to other circumstances outside the exporter's control;
(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
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
Section 1
Application for an authorisation
Article 161
Applicant established outside the customs territory of the Union
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
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
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.
Section 2
Taking a decision on the application
Article 166
Examination of the economic conditions
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
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 (1);
(f) the processing of goods which are listed in Annex 71-02, in any of the following situations:
(i) unavailability of goods produced in the Union sharing the same 8-digit CN code, the same commercial quality
and technical characteristics as the goods intended to be imported for the processing operations envisaged;
(ii) 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;
(iii) 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;
(iv) 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;
(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 (2);
(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;
(1) 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).
(2) 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).
(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
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
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
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
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 retro
active 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
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
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
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:
(i) customs declaration for inward processing;
(ii) export declaration for inward processing EX/IM or outward processing;
(iii) customs declarations for release for free circulation after outward processing;
(iv) customs declarations for the discharge of the processing procedure;
(v) re- export declarations or re-export notifications.
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 super
vising 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
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 auth
orisation 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.
Section 3
Other provisions
Article 178
Records
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
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
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
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
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
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
Section 1
External and internal transit procedure
Article 184
Means of communication of the MRN of a transit operation and of the MRN of a TIR operation to the customs
authorities
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
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
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.
Section 2
External and internal Union transit procedure
Article 188
Special fiscal territories
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
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
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
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
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
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
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
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
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
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
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
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
Where goods present a danger or are likely to spoil other goods or require special facilities for other reasons, auth
orisations 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
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
Section 1
Temporary admission
Subsection 1
General provisions
Article 204
General provisions
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
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.
Subsection 2
Means of transport, pallets and containers including their accessories and equipment
Article 207
General provisions
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
Total relief from import duty shall be granted for pallets.
Article 209
Spare parts, accessories and equipment for pallets
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
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
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
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
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
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.
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.
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
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
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:
(i) by students: the period they stay in the customs territory of the Union for the sole purpose of pursuing their
studies;
(ii) by persons fulfilling assignments of a specified duration: the period they stay in the customs territory of the
Union for the sole purpose of fulfilling their assignment;
(iii) in other cases, including saddle or draught animals and the vehicles drawn by them: 6 months;
(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
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.
Subsection 3
Goods other than means of transport, pallets and containers
Article 219
Personal effects and goods for sports purposes imported by travellers
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
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
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
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
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
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
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
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
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
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
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:
(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
Total relief from import duty shall be granted for special tools and instruments where the following conditions are
fulfilled:
(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
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
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
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
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
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
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
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.
Subsection 4
Operation of the procedure
Article 238
Particulars to be included in the customs declaration
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.
Section 2
End-use
Article 239
Obligation of the holder of the end-use authorisation
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
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
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
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
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
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:
(i) for containerised cargo movements other than those referred to in points (ii) and (iii), at the latest 24 hours
before the goods are loaded onto the vessel on which they are to leave the customs territory of the Union;
(ii) for containerised cargo movements between the customs territory of the Union and Greenland, the Faeroe
Islands, Iceland or ports on the Baltic Sea, the North Sea, the Black Sea or the Mediterranean and all ports of
Morocco, at the latest two hours before departure from a port in the customs territory of the Union;
(iii) for containerised cargo movements between the French overseas departments, the Azores, Madeira or the Canary
Islands and a territory outside the customs territory of the Union, where the duration of the voyage is less than
24 hours, at the latest two hours before departure from a port in the customs territory of the Union;
(iv) for movements not involving containerised cargo, at the latest 2 hours prior to departure from a port in the
(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
(d) in the case of rail traffic:
(i) where the train voyage from the last train formation station to the customs office of exit takes less than two
hours, at the latest one hour before arrival of the goods at the place for which the customs office of exit is
competent;
(ii) in all other cases, at the latest two hours before the goods are to leave the customs territory of the Union.
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 (1), 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
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:
(1) Commission Regulation (EC) No 612/2009 of 7 July 2009 on laying down common detailed rules for the application of the system
of export refunds on agricultural products (OJ L 186, 17.7.2009, p. 1).
(i) pallets, spare parts, accessories and equipment for pallets;
(ii) containers, spare parts, accessories and equipment for containers;
(iii) means of transport, spare parts, accessories and equipment for means of transport;
(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
(k) goods carried on aircraft moving between Union airports without any intervening call at any airport outside the
(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:
(i) goods to be used for construction, repair, maintenance or conversion of the offshore installations;
(ii) goods to be used to fit or equip the offshore installations;
(iii) provisions to be used or consumed on the offshore installations;
(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
(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:
(i) the transhipment is undertaken within 14 days of the presentation of the goods in accordance with Articles 144
or 245 of the Code or in exceptional circumstances, within a longer period authorised by the customs authorities
where the period of 14 days is not sufficient to deal with those circumstances;
(ii) information about the goods is available to the customs authorities;
(iii) the destination of the goods and the consignee do not change to the knowledge of the carrier;
(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
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
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
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
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 (1) 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) 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
Title No of the specific data

Columns Application/Decision type Legal reference
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 Article 33 of the Title II

information Code
(BTI decision)
1b Application and decision relating to binding origin Article 33 of the Title III
information Code
(BOI decision)
Authorised economic operator
2 Application and authorisation for the status of auth Article 38 of the Title IV
orised economic operator Code
Customs valuation
3 Application and authorisation for the simplification Article 73 of the Title V

of the determination of amounts being part of the Code
customs value of goods
Comprehensive guarantee and deferred payment
4a Application and authorisation for the provision of a Article 95 of the Title VI

comprehensive guarantee, including possible Code
reduction or waiver
4b Application and authorisation of deferment of the Article 110 of Title VII

payment of the duty payable, as far as the permission the Code
is not granted in relation to a single operation
4c Application and decision on the repayment or Article 116 of Title VIII

remission of amounts of import or export duty the Code
Formalities related to the arrival of goods
5 Application and authorisation for the operation of Article 148 of Title IX

temporary storage facilities the Code
Customs status of goods
6a Application and authorisation to establish regular Article 120 Title X

shipping services
6b Application and authorisation for the status of auth Article 128 Title XI
orised issuer

requirements
Customs formalities
7a Application and authorisation to use simplified Article 166(2) of Title XII

declaration the Code
7b Application and authorisation for centralised Article 179 of Title XIII

clearance the Code
7c Application and authorisation for making a customs Article 182 of Title XIV
declaration through an entry of data in the declarant’s the Code
records, including for the export procedure
7d Application and authorisation for self-assessment Article 185 of Title XV

the Code
7e Application and authorisation for the status of auth Article 155 Title XVI
orised weigher of bananas
Special procedures
8a Application and authorisation for the use of inward Article 211(1)a) Title XVII
processing procedure of the Code
8b Application and authorisation for the use of outward Article 211(1)a) Title XVIII
processing procedure of the Code
8c Application and authorisation for the use of end use Article 211(1)a) (1)
procedure of the Code
8d Application and authorisation for the use of Article 211(1)a) (1)

temporary admission procedure of the Code
8e Application and authorisation for the operation of Article 211(1)b) Title XIX
storage facilities for customs warehousing of goods of the Code
8f Application and authorisation for the use of Article 211(1)a) (1)

temporary admission, end-use, inward processing or of the Code and
outward processing in situations where Article 163 Article 163
applies
Transit
9a Application and authorisation for the status of auth Article 230 of (1)
orised consignee for TIR operation the Code
9b Application and authorisation for the status of auth Article 233(4)a) Title XX
orised consignor for Union transit of the Code

requirements
9c Application and authorisation for the status of auth Article 233(4)b) (1)
orised consignee for Union transit of the Code
9d Application and authorisation to use of seals of a Article 233(4)c) Title XXI

special type of the Code
9e Application and authorisation to use transit Article 233(4)d) (1)

declaration with a reduced dataset of the Code
9f Application and authorisation for the use of an elec Article 233(4)e) —

tronic transport document as customs declaration of the Code
(1) No specific data required
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.
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

Group 2 References of supporting documents, certificates and authorisations
Group 3 Parties
Group 4 Dates, times, periods and places
Group 5 Identification of goods
Group 6 Conditions and terms
Group 7 Activities and procedures
Group 8 Others
Markings
Type of the
Description of the marking
marking
[*] This data element is used only for the application concerned.
[+] This data element is used only for the decision concerned.
Data requirement table
29.12.2015
D.E.
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
order Nr
Group 1 — Application/Decision information
EN
1/1 Application/ 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
Decision code
type
1/2 Signature/ 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
authentication
Official Journal of the European Union

1/3 Type of appli A A A A A A A A A A A A A A A A A A A A A A A
cation [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
1/4 Geographical A A A A A A A A A A A A A A A A A A A A
validity
–Union
1/5 Geographical A A
validity – [1]
Common
transit coun
tries
1/6 Decision 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
reference [+] [+] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2] [2]
number
1/7 Decision 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
taking [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+]
L 343/115
customs auth
ority
L 343/116
D.E.
order Nr
Group 2 — References of supporting documents, certificates and authorisations
2/1 Other appli A A
EN
cations and [*]
decisions
relating to
binding
information
held
2/2 Decisions A A
relating to [*]

binding
information
issued to
other Holders
2/3 Legal or A A
administrative [*] [*]
procedures
pending or
handed down
2/4 Attached 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
documents [*] [*] [*] [3]
2/5 Identification A A
number of the [+] [+]
storage facility
Group 3 — Parties
3/1 Applicant/ 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
29.12.2015
Holder of the [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4]
authorisation
or decision
29.12.2015
D.E.
order Nr
3/2 Applicant/ 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
Holder of the
authorisation
or decision
identification
EN
3/3 Representative 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] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4]
[4] [4]
3/4 Representative 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
identification [*] [*]
3/5 Name and A A A A A A A A A A A A A A A

contact details [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]

of the person [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5]
responsible
for customs
matters
3/6 Contact 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
person [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
responsible
for the appli
cation
3/7 Person in A A A A A A A A A A A A A A A
charge of the [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
applicant [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5]
company or
exercising
control over
its
management
3/8 Owner of the A A

goods [6]
Group 4 —Dates, times, periods and places
4/1 Place 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
L 343/117
[7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [7] [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
L 343/118
D.E.
order Nr
4/3 Place where A A A A A A A A A A A A A A A A A A A A A

main accounts [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
for customs [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5] [5]
purposes are [8]
EN
held or
accessible
4/4 Place where A A A A A A A A A A A A A A A A A A A A A A

records are [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
kept [9] [9] [8]

4/5 First place of A A A A
use or [*] [*] [*] [*]
processing [10] [10] [10] [10]
4/6 [Requested] A A A C C C C C C C C C C C C C C C C C C C C C C
Start date of [+] [+] [+] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
the decision A A A A A A A A A A A A A A A A A A A A A A
[+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+]
4/7 Date of expiry A A A A A A A

of the [+] [+] [+] [+] [+] [+]
decision
4/8 Location of A A A A A A A A
goods [*]
[11]
4/9 Place(s) of A A A A A
processing or
use
29.12.2015
4/10 Customs A A A A A
office(s) of
placement
29.12.2015
D.E.
order Nr
4/11 Customs A A A A A A
office(s) of
discharge
4/12 Customs A A A A A A A A
EN
office of guar [+] [12]
antee
4/13 Supervising A A A A A A A A A A A
customs office [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+]
4/14 Customs C C A
office(s) of [*] [*]
destination A A

[+] [+]
4/15 Customs C A
office(s) of [*]
departure A
[+]
4/16 Time-limit A A A A A A
[+] [+] [+] [+] [+] [+]
[13]
4/17 Period for A A A A A

discharge
4/18 Bill of A A A
discharge [+] [+] [+]
[14] [15]
Group 5 — Identification of goods
5/1 Commodity C A A A A A A A A A A C
code [*] [*] [*]
A
[+]
L 343/119
5/2 Description of A A A B A A A A A A A A A A A
goods [*]
L 343/120
D.E.
order Nr
5/3 Goods A A A A A A A A
quantity [+] [*]
5/4 Goods value B A A A A
EN
5/5 Rate of yield A A A A
[16]
5/6 Equivalent A A A A A
goods
5/7 Processed A A A A
products [17]

5/8 Identification A A A A A A
of goods
5/9 Excluded A A A
categories or [+] [+] [+]
movement of
goods
Group 6 — Conditions and terms
6/1 Prohibitions A A A A
and restric [*]
tions
6/2 Economic A A A
conditions [17]
6/3 General 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
remarks [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+] [+]
Group 7 — Activities and procedures
7/1 Type of trans A A

action [*]
29.12.2015
7/2 Type of A A A A A A
customs
procedures
29.12.2015
D.E.
order Nr
7/3 Type of A A
declaration
EN
7/4 Number of B A A A A A A A A A A
operations [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
7/5 Details of A A A A A A A
planned activ
ities

Group 8 — Others
8/1 Type of main A A A A A A A A A A A A A A A

accounts for [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
customs [8]
purposes
8/2 Type of A A A A A A A A A A A A A A A A A A A
records [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
[8]
8/3 Access to data A A
8/4 Samples etc. A A

[*]
L 343/121
8/5 Additional C C C C C C C C C C C C C C C C C C C C C C C C C C
information [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
L 343/122
D.E.
order Nr
8/6 Guarantee A A A A A A A
[18] [12]
8/7 Guarantee A A A A A A
amount [18] [12]
EN
8/8 Transfer of A A A A A
rights and
obligations
8/9 Keywords A A
[+] [+]
8/10 Details about A A

the storage

facilities
8/11 Storage of A A
Union goods
8/12 Consent for A A A A A A A A A A A A A A A A A A A A A A A

publication in [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*] [*]
the list of
authorisation
holders
8/13 Calculation of A A
the amount of [19]
the import
duty in
accordance
with
Article 86(3)
of the Code
29.12.2015
Notes
Note number Note description
[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.
[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.
[3] Without prejudice to any specific provisions adopted under the common agricultural policy, an appli
cation 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:
(a) the customs authority to which the application is submitted issued the licence itself;
(b) the ground for the application is an error that has no effect on the attribution of the licence.
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.
[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.
[5] This information shall not be provided if the applicant is an authorised economic operator.
[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.
[7] This information shall only be used in case of a paper-based application.
[8] If it is intended to use a public customs warehouse type II, this data element shall not be used.
[9] This information shall not be required in case Article 162 applies.
[10] This information shall only be provided, if Article 162 applies.
[11] This information may not be provided in the cases where the Union customs legislation waives the
obligation to present the goods.
[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.
[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.
[14] This information shall only be used in case of an authorisation for the use of inward processing IM/EX.
[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.
[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.
[17] This information shall only be used in case the application relates to the use of inward or outward
processing.
[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.
[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
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

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

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

Indicate the common transit countries where the authorisation may be used.
1/6. Decision reference number

Unique reference attributed by the competent customs authority to the decision.
1/7. Decision taking customs authority

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

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

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
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

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
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

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
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

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
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

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
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
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
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

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

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

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

Using the relevant code, indicate the address of the place(s) concerned.
4/10. Customs office(s) of placement

Indicate the suggested customs office(s) as provided for in Article 1(16).
4/11. Customs office(s) of discharge

Indicate the suggested customs office(s).
4/12. Customs office of guarantee

Indicate the customs office concerned.
4/13. Supervising customs office

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.

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

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

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
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).
(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.

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
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
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

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

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

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

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

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
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

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

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.

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.

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).

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
Indicate (yes/no) whether the application relates to an import or export transaction by specifying the envisaged trans
action 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

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

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 simplifi
cation.
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
Specify the type of main accounts by giving details about the system intended to be used, including the software.
8/2. Type of records

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

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

Enter any additional information, if deemed helpful.
8/6. Guarantee
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

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

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
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

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

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

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
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 A [+]
has been issued
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
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
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
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, regu
lation; 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 trans
formation, 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
III/9. Description of the processing required in order to obtain origin

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
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 A [*]
certificates issued on the basis of international conventions, of an Inter
national 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
IV/7. Consent for the exchange of the information in the AEO authorisation in A [*]
order to ensure the proper functioning of systems set out in international
agreements/arrangements with third countries related to mutual recog
nition of the status of authorised economic operator and measures
related to security.
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 [*]
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
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 Standard
isation, 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
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
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
VI/1. Amount of duty and other charges A [*]

VI/2. Average period between the placing of goods under the procedure and the A [*]
discharge of the procedure
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
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
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
VII/1. Type of deferment of payment A
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
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
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 A [+]
goods are located
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 [*]
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
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 auth
orization 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
IX/1 Movement of goods A
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
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
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 [*]
Title I, Chapter 1.
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation of regular shipping
service
Introduction
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
XI/1 Customs office(s) responsible for the registration of the proof of the A [+]
customs status of Union goods
Title I, Chapter 1.
CHAPTER 2
authorised issuer
Introduction
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
XII/1. Time-limit for the submission of a supplementary declaration A [+]

XII/2. Subcontractor A [1][2]
XII/3. Subcontractor identification A [2]
Title I, Chapter 1
Notes
[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
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
XIII/1 Companies involved in the authorisation in other Member States A [1]

XIII/2 Companies involved in the authorisation in other Member States identi A
fication
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
Title I, Chapter 1.
Notes
[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
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 author
isation 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
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 C [*]A [+]
controls
XIV/4. Deadline for submitting the particulars of the complete customs declar A [+]
ation
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
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
XV/1. Identification of formalities and controls to be delegated to the economic A

operator
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for self-assessment
Introduction
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
XVI/1. Economic activity A

XVI/2. Weighing equipment A
XVI/3. Additional guarantees A
XVI/4. Advanced notification to customs authorities A
Title I, Chapter 1.
CHAPTER 2
authorised weigher of bananas
Introduction
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 estab
lishment 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
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
CHAPTER 2
Notes relating to the specific data requirements for the application and the authorisation for the use of inward
Introduction
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
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
CHAPTER 2
Notes relating to the specific data requirements’ for the application and the authorisation for the use of outward
Introduction
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
XIX/1 Temporary removal A

XIX/2 Loss rate A
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
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
XX/1 Identification measures A [+]

XX/2 Comprehensive guarantee A
Title I, Chapter 1.
CHAPTER 2
authorised consignor for Union transit
Introduction
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
XXI/1. Type of seal A
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
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.
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
Section 1
Column headings
Columns Declarations/notifications/proof of the customs status of Union goods Legal basis
Data element Order number allocated to the data element concerned

number
Data element Name of the data element concerned

name
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 Articles 5(12), 162, 210 and 259
processing 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 Article 1(3) of the Code
special fiscal territories
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 Articles 5(33), 171 and 182 of
records or in the context of customs declarations lodged prior to the Code
the presentation of the goods at export
D1 Special procedure — transit declaration Articles 5(12), 162, 210, 226 and
227 of the Code
D2 Special procedure –Transit declaration with reduced dataset – Articles 5(12), 162, 210 and
(transport by rail, air and maritime transport) 233(4)d) of the Code
D3 Special procedure – Transit – Use of an electronic transport Articles 5(12), 162, 210 and
document as customs declaration – (transport by air and 233(4)e) of the Code
maritime transport)
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 Articles 5(9) and 127 of the Code
dataset
F1b Entry summary declaration – Sea and inland waterways – Partial Articles 5(9) and 127 of the Code
dataset lodged by the carrier
F1c Entry summary declaration – Sea and inland waterways – Partial Articles 5(9) and 127 of the Code
dataset provided by a person pursuant to Article 127(6) of the
Code and in accordance with Article 112(1) first subparagraph
F1d Entry summary declaration – Sea and inland waterways – Partial Articles 5(9) and 127 of the Code
dataset provided by a person pursuant to Article 127(6) of the
Code and in accordance with Article 112(1) second subparagraph
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 Articles 5(9) and 127 of the Code
lodged by the carrier
F2c Entry summary declaration – Air cargo (general) – Partial dataset Articles 5(9) and 127 of the Code
provided by a person pursuant to Article 127(6) of the Code and in
accordance with Article 113(1)
F2d Entry summary declaration – Air cargo (general) – Minimum dataset Articles 5(9) and 127 of the Code
to be lodged pre-loading, in relation with situations defined in
Article 106(1) second subparagraph and in accordance with
Article 113(1)
F3a Entry summary declaration – Express consignments – Complete Articles 5(9) and 127 of the Code
dataset
F3b Entry summary declaration – Express consignments – Minimum Articles 5(9) and 127 of the Code
dataset to be lodged pre-loading in relation with situations
defined in Article 106(1) second subparagraph
F4a Entry summary declaration – Postal consignments – Complete Articles 5(9) and 127 of the Code
dataset
F4b Entry summary declaration – Postal consignments – Partial dataset Articles 5(9) and 127 of the Code
lodged by the carrier
F4c Entry summary declaration – Postal consignments – Minimum Articles 5(9) and 127 of the Code
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)
F4d Entry summary declaration – Postal consignments – Partial dataset Articles 5(9) and 127 of the Code
at receptacle level lodged pre-loading in relation with situations
defined in Article 106(1) second subparagraph and in accordance
with Article 113(2)
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 Article 148(5)(b) and (c)
storage
H1 Declaration for release for free circulation and Special procedure — Declaration for release for free
specific use — declaration for end-use 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 ware Articles 5(12), 162, 210 and 240
housing of the Code
H3 Special procedure — specific use — declaration for temporary Articles 5(12), 162, 210 and 250
admission of the Code
H4 Special procedure — processing — declaration for inward Articles 5(12), 162, 210 and 256
processing of the Code
H5 Declaration for the introduction of goods in the context of trade Article 1(3) of the Code
with special fiscal territories
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 Articles 5(33), 171 and 182 of
records or in the context of customs declarations lodged prior to the Code
the presentation of the goods at import
(1) The preloading minimum data corresponds to the CN23 data.
Section 2
Data groups
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)
Section 3
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
29.12.2015
Section 1
Data Requirements Table
(The footnotes to this table are included just after the table)
Group 1 – Message information (including procedure codes)
EN
A B C D E F G H I
D.E Box
D.E. name 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
No No
1/1 Declaration 1/1 A A A A A A A A A A A A

type Y Y Y Y Y Y Y Y Y Y Y Y
1/2 Additional 1/2 A A A A A A A A A A

Declaration Y Y Y Y Y Y Y Y Y Y
type

1/3 Transit 1/3 A A A A A
Declar XY XY XY XY XY
ation/Proof of
customs
status type
1/4 Forms 3 B B B
[1] [1] [1]
[2] [2] [2]
Y Y Y
1/5 Loading lists 4 B B B

[1] [1] [1]
Y Y Y
1/6 Goods item 32 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 A A A A A A A A A A A

number X X X X X X X X [3] [2] [2] [2] X X X X X X X X X X X X X X X X X X X X X X X X [3]
X X X X X
1/7 Specific A A A A A A A A A A A A A A A A
circumstance [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4] [4]
indicator Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y
1/8 Signature/ 54 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 A A A A A A A A A A A A A A A A
Authenti Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y
cation
L 343/169
1/9 Total number 5 B B B
of items [1] [1] [1]
Y Y Y
L 343/170
A B C D E F G H I
D.E Box
No No
1/10 Procedure 37 (1) A A A A A A A A A A A A

X X X X X X X X X X X X
EN
1/11 Additional 37 (2) A A A A A A A A A A A A
Procedure X X X X [5] X X X X X X [5]
X X
Group 2 – References of messages, documents, certificates, authorisations
A B C D E F G H I
D.E Box

No No
2/1 Simplified 40 A A A A A A B A A A A A A A A A A A A A A A A A
declaration/ XY XY XY XY XY XY XY XY XY XY XY XY [6] [6] Y XY XY XY XY XY XY XY [5] XY
Previous Y Y XY
documents
2/2 Additional 44 A A A A A A B 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 A A A
information X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X
2/3 Documents 44 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 A A A A A A A A A A
produced, [7] [7] [7] [7] [7] [7] [7] [7] [7] X [7] X X X X X X X X X X X X X Y X X [7] [7] [7] [7] [7] [7] [7] X [7]
certificates [8] X X X X X [9] X X X X X X X X X X [9]
and author X X X
isations,
additional
references.
2/4 Reference 7 A C C C C C C C C C C C C C C C C C C C C C C C C C C C C C
number/UCR [10] XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY
XY
2/5 LRN 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 A A A A A A A A A A A A A A A A
Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y
2/6 Deferred 48 B B B B B
payment Y Y Y Y Y
29.12.2015
2/7 Identification 49 B B A B A A B A B B B
of warehouse [11] [11] Y [11] Y Y [11] Y [11] [11] [11]
Y Y Y Y Y Y Y
Group 3 – Parties
29.12.2015
A B C D E F G H I
D.E Box
No No
3/1 Exporter 2 A A C B A B A B B B B B B
[12] [12] Y Y [12] XY [13] XY XY XY XY XY XY
EN
Y Y Y XY
3/2 Exporter 2 (no) A A A A A B A B B B B B

identification Y Y Y Y Y XY XY XY XY XY XY XY
no
3/3 Consignor – A A A A A A A A
Master level [12] [12] [12] [12] [12] [12] [12] [12]
transport Y Y Y Y Y Y Y Y
contract

3/4 Consignor A A A A A A A A
identification [14] [14] [14] [14] [14] [14] [14] [14]
no – Master Y Y Y Y Y Y Y Y
level
transport
contract
3/5 Consignor – A A A A A A A A A
House level [12] [12] [12] [12] [12] [12] [12] [12] [12]
transport Y Y Y Y Y Y Y Y Y
contract
3/6 Consignor A A A A A A A A A
identification [14] [14] [14] [14] [14] [14] [14] [14] [14]
no – House Y Y Y Y Y Y Y Y Y
level
transport
contract
3/7 Consignor A A
[12] [12]
XY XY
3/8 Consignor A A
identification [14] [14]
no XY XY
L 343/171
3/9 Consignee 8 A A B B B B B A A A
[12] [12] XY XY XY XY XY [12] [12] [12]
XY XY XY XY XY
L 343/172
A B C D E F G H I
D.E Box
No No
3/10 Consignee 8 A A B B B B B A A A
identification (no) [14] [14] XY XY XY XY XY XY XY XY
no XY XY
EN
3/11 Consignee – A A A A A A A A
Master level [12] [12] [12] [12] [12] [12] [12] [12]
transport Y Y Y Y Y Y Y Y
contract
3/12 Consignee A A A A A A A A
identification [14] [14] [14] [14] [14] [14] [14] [14]
no – Master Y Y Y Y Y Y Y Y
level
transport
contract

3/13 Consignee – A A A A A A A A A
House level [12] [12] [12] [12] [12] [12] [12] [12] [12]
transport Y Y Y Y Y Y Y Y Y
contract
3/14 Consignee A A A A C A C A A
identification [14] [14] [14] [14] [14] [14] [14] [14] [14]
no – House Y Y Y Y Y Y Y Y Y
level
transport
contract
3/15 Importer 8 A A A A A A A
[12] [12] [12] [12] [12] [12] [12]
Y Y Y Y Y Y Y
3/16 Importer 8 (no) A A A A A A A

identification Y Y Y Y Y Y Y
no
3/17 Declarant 14 A A A A A A A A A A A A
[12] [12] [12] [12] [12] [12] [12] [12] [12] [12] [12] [12]
Y Y Y Y Y Y Y Y Y Y Y Y
3/18 Declarant 14 (no) 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 A A A A A

identification Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y
no
29.12.2015
3/19 Represen 14 A A A B A A A A A A A A A A A
tative [12] [12] [12] Y [12] [13] [13] [13] [12] [12] [12] [12] [12] [12] [12]
Y Y Y Y Y Y Y Y Y Y Y Y Y Y
29.12.2015
A B C D E F G H I
D.E Box
No No
3/20 Represen 14 (no) 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 A A A A A A A A A A A A A A

tative identi Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y
fication no
EN
3/21 Represen 14 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 A A A A A A A A A A A A A A
tative status Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y
code
3/22 Holder of the 50 A A A

transit [13] [13] [13]
procedure Y Y Y

3/23 Holder of the 50 A A A
transit Y Y Y
procedure
identification
no
3/24 Seller 2 A C A A A
[12] [12] [12] [12] [12]
[15] [15] [15] [15] XY
XY XY XY XY
3/25 Seller identi 2 (no) A C A A A

fication no [15] [15] [15] [15] XY
XY XY XY XY
3/26 Buyer 8 A C A A A
[12] [12] [12] [12] [12]
[15] [15] [15] [15] XY
XY XY XY XY
3/27 Buyer identi 8 (no) A C A A A

fication no [15] [15] [15] [15] XY
XY XY XY XY
3/28 Person A
L 343/173
notifying the Y
arrival identi
fication no
L 343/174
A B C D E F G H I
D.E Box
No No
3/29 Person A
notifying the Y
diversion
identification
EN
no
3/30 Person pres A

enting the Y
goods to
customs
identification
no

3/31 Carrier A A A A A A
[12] [12] [12] [12] [12] [12]
Y Y Y Y Y Y
3/32 Carrier A A A A A A A A A A A A A A
identification Y Y Y Y Y Y Y Y Y Y Y Y Y Y
no
3/33 Notify party A A A A

– Master [12] [12] [12] [12]
level XY XY XY XY
transport
contract

identification XY XY XY XY
no – Master
level
transport
contract

– House level [12] [12] [12] [12]
transport XY XY XY XY
contract

identification XY XY XY XY
29.12.2015
no – House
level
transport
contract
29.12.2015
A B C D E F G H I
D.E Box
No No
3/37 Additional 44 C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C C
supply chain XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY
actor(s)
identification
EN
no
3/38 Person A A A A A
submitting XY XY XY XY Y
the
additional
ENS
particulars
identification
no

3/39 Holder of the 44 A A A A A A A A A A A A A A
authorisation Y Y Y Y Y [3] Y Y Y Y Y Y Y [3]
identification Y Y
no
3/40 Additional 44 A
fiscal XY
references
identification
no
3/41 Person pres A A

enting the Y Y
goods to
customs in
case of entry
in the
declarant’s
records or
pre-lodged
customs
declarations
identification
no
3/42 Person A
lodging the Y
customs
goods
L 343/175
manifest
identification
no
L 343/176
A B C D E F G H I
D.E Box
No No
3/43 Person A
requesting a Y
proof of the
EN
customs
status of
Union goods
identification
no
3/44 Person A
notifying the Y
arrival of
goods

following
movement
under
temporary
storage
identification
no
Group 4 – Valuation information/Taxes
A B C D E F G H I
D.E Box
No No
4/1 Delivery 20 B B B A B B A
terms Y Y Y [16] Y Y Y
Y
4/2 Transport A A A A A A A A A
charges [14] [14] [14] [14] [14] [14] [14] [14] [14]
method of XY XY XY XY XY XY XY XY XY
payment
4/3 Calculation 47 B B A A A A
29.12.2015
of taxes – (Type) [17] [17] [18] [18] [18] [18]
Tax type X X [19] [19] [19] [19]
X X X X
29.12.2015
A B C D E F G H I
D.E Box
No No
4/4 Calculation 47 B B B A B A A A
of taxes – (Tax X X X [18] X [18] [18] [18]
Tax base base) [19] [19] [19] [19]
X X X X
EN
4/5 Calculation 47 B B B B B B
of taxes – (Rate) [17] [17] [18] [17] [17] [18]
Tax rate X X [17] X X [17]
X X
of taxes – (Amo [17] [17] [18] [17] [17] [18]
Payable tax unt) X X [17] X X [17]

amount X X
of taxes – (Total) [17] [17] [18] [17] [17] [18]
Total X X [17] X X [17]
X X
of taxes – (MP) X X [18] X X [18]
Method of X [17]
payment X
4/9 Additions 45 A B
and deduc [20] XY
tions [16]
XY
4/10 Invoice 22 (1) B B B A A A A A

currency Y Y Y Y Y Y Y [5]
Y
4/11 Total amount 22 (2) B B B C C C C C

invoiced Y Y Y Y Y Y Y Y
L 343/177
4/12 Internal 44 B B A A A
currency unit Y Y Y Y Y
L 343/178
A B C D E F G H I
D.E Box
No No
4/13 Valuation 45 A A B
indicators [20] [21] X
[16] X
X
EN
4/14 Item price/ 42 A A A A A
amount X X X X [5]
X
4/15 Exchange 23 B B B B B
rate [22] [22] [22] [22] [22]
Y Y Y Y Y

4/16 Valuation 43 A B B B
method X X X X
4/17 Preference 36 A C A A B A
X X [23] [23] X [5]
X X X
4/18 Postal value C C A

X X X
4/19 Postal C C A
charges Y Y Y
Group 5 – Dates/Times/Periods/Places/Countries/Regions
A B C D E F G H I
D.E Box
No No
5/1 Estimated S12 A A A A A A A A A A

date and time Y Y Y Y Y Y Y Y [24] [24]
of arrival at Y Y
first place of
29.12.2015
arrival in the
Customs
territory of
the Union
29.12.2015
A B C D E F G H I
D.E Box
No No
5/2 Estimated A
date and time XY
of arrival at
the port of
EN
unloading
5/3 Actual date A

and time of Y
arrival in the
Customs
territory of
the Union
5/4 Declaration 50,54 B B B

date [1] [1] [1]
Y Y Y
5/5 Declaration 50,54 B B B

place [1] [1] [1]
Y Y Y
5/6 Office of 53 A A A
destination Y Y Y
(and country)
5/7 Intended 51 A A
offices of Y Y
transit (and
country)
5/8 Country of 17a A A A A A A A A A A A A B

destination XY XY XY XY [25] XY XY XY XY XY XY XY XY
code XY
5/9 Region of 17b B B B B B

destination XY XY XY XY XY
code
5/10 Place of A A A A
delivery code Y Y Y Y
L 343/179
– Master level
transport
contract
L 343/180
A B C D E F G H I
D.E Box
No No
5/11 Place of A A A A
delivery code Y Y Y Y
– House level
EN
transport
contract
5/12 Customs 29 A A A A A A A A
office of exit Y Y Y Y Y Y Y Y
5/13 Subsequent A A A A A A A
customs Y Y Y Y Y Y Y
office(-s) of

entry
5/14 Country of 15a A A A B A B A A A A

dispatch/ Y Y Y Y XY XY XY XY XY [5]
export code XY
5/15 Country of 34a C C A C C C C A A A A B C A

origin code [26] X X [27] X X X [28] X [28] [28] [28] X [5]
X X X X X X [28]
X
5/16 Country of 34b A C A A B A

preferential [29] X [29] [29] [29] [5]
origin code X X X X [29]
X
5/17 Region of 34b B B B

origin code X X X
5/18 Countries of A A
routing codes Y Y
5/19 Countries of A A A A A A A A
29.12.2015
routing of Y Y Y Y Y Y Y Y
means of
transport
codes
29.12.2015
A B C D E F G H I
D.E Box
No No
5/20 Countries of A A A A A A
routing of the XY XY XY XY XY XY
consignment
codes
EN
5/21 Place of 27 B B B A A A A A A A A A
loading Y Y Y Y Y Y Y Y Y Y Y Y
5/22 Place of A A A A A A A A A A
unloading XY Y Y Y Y Y Y Y Y Y
5/23 Location of 30 A A A A A A B A A A A A A A A A A A B A A
goods Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y

5/24 Customs A A A A A A A A A A A A A
office of first Y Y Y Y Y Y Y Y Y Y Y Y Y
entry code
5/25 Actual A A
customs Y Y
office of first
entry code
5/26 Customs 44 A A A A A A A A A A A A A
office of [30] [30] [30] [30] [30] [30] [30] [30] [30] [30] [30] [30 [30]
presentation Y Y Y Y Y Y Y Y Y Y Y ]Y Y
5/27 Supervising 44 A A A A A A A A A A
customs [31] [31] [31] [31] [31] [31] [31] [31] [31] [31]
office Y Y Y Y Y Y Y Y Y Y
5/28 Requested A A
validity of the Y Y
proof
5/29 Date of pres A

entation of XY
the goods
L 343/181
5/30 Place of A A A
acceptance XY XY XY
L 343/182
Group 6 – Goods identification
A B C D E F G H I
D.E Box
No No
6/1 Net mass (kg) 38 A A A A A A C C A A A C A
EN
X X X [32] [23] [23] X X X X [32] X [5]
X X X X X
6/2 Supple 41 A A A A A A A A A A
mentary units X X X [32] X X X X [32] [5]
X X X
6/3 Gross mass A A A A

(kg) – Master XY XY XY XY
level
transport

contract
6/4 Gross mass A A A A A A A A A A

(kg) – House XY XY XY XY XY XY XY Y Y XY
level
transport
contract
6/5 Gross mass 35 A A A A A B A A A A A A A B A B B B A B A

(kg) XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY Y XY [33]
XY
6/6 Description A A A A
of goods – X X X X
Master level
transport
contract
6/7 Description A A A A A A A A A A
of goods – X X X X X X X X X X
House level
transport
contract
6/8 Description 31 A A A A A A A A A A A A A A A A A A A A A
of goods [34] [34] X X X X X X X X X [34] [34] [34] X X X X X X X
X X X X X
29.12.2015
6/9 Type of 31 A A A A A A A A A A A A C A A A A A A A A A A A A A
packages X X X X X X X X X X X X X X X X X X X X X X X X X [33]
X
29.12.2015
A B C D E F G H I
D.E Box
No No
6/10 Number of 31 A A A A B A 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
packages X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X [33]
X
EN
6/11 Shipping 31 A A A A A B A A A A A A A C A A A A A A A A A A B A
marks X [35] X X X X X X X X X X X X X X X X X X X X X X X X
X
6/12 UN A A A C A A A A A
Dangerous X X X X X X X X X
Goods code
6/13 CUS code 31 C C A C C C C C C C C C C C C C C C C C C C C C C C C A C C C C C

X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X X
6/14 Commodity 33 (1) A A A A A A A A A A A A A A A A A C A C A C A A A A B A A A A A

code – [36] [36] X X X X [5] [37] [37] [37] [23] [36] X X X X X X X X X X X [36] [36] X X X X X X [5]
Combined X X X X X X X X X X X
Nomenclature
code
6/15 Commodity 33 (2) A B A A B B A

code – X X X X X X [5]
TARIC code X
6/16 Commodity 33 A A A A A B A A B A
code – (3)(4) X X X [5] X X X X X [5]
TARIC X X
additional
code(s)
6/17 Commodity 33 (5) B B B B B B B B B B

code – X X X [5] X X X X X [5]
National X X
additional
code(s)
6/18 Total 6 B B A A A B B B B B
packages Y Y Y Y Y Y Y Y Y Y
L 343/183
6/19 Type of C C C
goods X X X
L 343/184
Group 7 – Transport information (modes, means and equipment)
A B C D E F G H I
D.E Box
No No
7/1 Tranship 55 A A A
EN
ments [38] [38] Y
Y Y
7/2 Container 19 A A A A A A A A A A
Y Y Y Y Y Y Y Y Y Y
7/3 Conveyance A A A A A A A
reference Y Y Y Y Y Y Y
number

7/4 Mode of 25 A A B B A A A A A A A A A A A A A A A B A A A
transport at Y Y Y Y [39] [39] Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y Y
the border Y Y
7/5 Inland mode 26 A A B B A B A A B

of transport [40] [40] [40] [40] [41] [41] [41] [41] Y
Y Y Y Y Y Y Y Y
7/6 Identification A
of actual Y
means of
transport
crossing the
border
7/7 Identity of 18 (1) B B A A A A

means of [42] [43] [43] [43] [43] XY
transport at Y Y Y [44] [44]
departure [45] [45]
XY XY
7/8 Nationality of 18 (2) A

means of [46]
transport at [44]
departure [45]
XY
29.12.2015
7/9 Identity of 18 (1) A B B B B
means of Y [43] [43] [43] [43]
transport on Y Y Y Y
arrival
29.12.2015
A B C D E F G H I
D.E Box
No No
7/10 Container 31 A A A A A B A A A A A A A A A A A A A A A A A A A A A
identification XY [35] XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY XY
number XY
EN
7/11 Container A C A
size and type XY XY XY
7/12 Container A C A
packed status XY XY XY

7/13 Equipment A C A A
supplier type XY XY XY XY
7/14 Identity of 21 (1) B A B A A A C A A A A A A

active means [47] [46] [46] Y Y Y Y [48] [48] XY [24] [24] Y
of transport Y Y XY XY XY Y Y
crossing the
border
7/15 Nationality of 21 (2) A A A A A A A A A A A B

active means [46] [46] [46] Y Y [48] [48] XY [46] [46] [46] [46]
of transport Y Y XY XY XY Y Y Y Y
crossing the
border
7/16 Identity of A A A
passive XY XY XY
means of
transport
crossing the
border
7/17 Nationality of A A A
passive XY XY XY
means of
L 343/185
transport
crossing the
border
L 343/186
A B C D E F G H I
D.E Box
No No
7/18 Seal number D A A A A A C A A A A

Y Y Y Y XY XY XY XY Y Y
7/19 Other 56 A A A
EN
incidents [38] [38] Y
during Y Y
carriage
7/20 Receptacle A A A
identification XY XY Y
number
Group 8 – Other data elements (statistical data, guarantees, tariff related data)

A B C D E F G H I
D.E Box
No No
8/1 Quota order 39 A A

number X [5]
X
8/2 Guarantee 52 A A A A A A
type Y Y [49] Y Y Y
Y
8/3 Guarantee 52 A A A A A A
reference Y Y [49] Y Y Y
Y
8/4 Guarantee 52 A A
not valid in Y Y
8/5 Nature of 24 A A A A B B A A
transaction XY XY [32] XY XY XY XY [32]
XY XY
8/6 Statistical 46 A A B B A B A A A
value [50] [50] [50] [50] [50] [50] [50] [50] [50]
X X X X X X X X X
8/7 Writing-off 44 A A
X X
29.12.2015
Section 2
Notes
[1] Member States may require this data element only in the context of paper-based procedures.
[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.
[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.
[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.
[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.
[6] This data element is to be provided where at least one of the following information is missing:
— Identification of means of transport crossing the border
— Date of arrival at first place of arrival in customs territory of the Union as mentioned in the Entry
summary declaration lodged for the goods concerned.
[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.
[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.
[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.
[10] This information must be provided when the transport document number is not available.
[11] This information is required where the declaration of placing of goods under a customs procedure is
used to discharge a customs warehousing procedure.
[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.
[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.
[14] This information shall only be provided where available.
[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.
[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.
[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.
[18] This information is not required for goods eligible for relief from import duties, unless the customs
authorities consider it necessary for the application of the provisions governing the release for free
circulation of the goods concerned.
[19] 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.
[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,
— 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.
[21] This information shall only be provided if the customs duty is calculated in accordance with
Article 86(3) of the Code.
[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.
[23] For completion only where Union legislation so provides.
[24] This data element needs not to be provided where the MRN is provided in D.E. 2/1 Simplified
declaration/Previous documents.
[25] This information shall only be required where the simplified declaration is not lodged together with an
exit summary declaration.
[26] This data element is mandatory for agricultural products with export refunds.
[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.
[28] This information is required where
(a) no preferential treatment is applied; or
(b) the country of non-preferential origin is different to the country of preferential origin.
[29] This information is required where a preferential treatment is applied using the appropriate code in D.E.
4/17 Preference.
[30] This information shall only be used in case of centralised clearance.

[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.
[32] This information shall only be required in case of commercial transactions involving at least two
Member States.
[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.
[34] This data element is an alternative to the Commodity code when it is not provided.
[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.
[36] This data element is an alternative to the description of goods when it is not provided.
[37] This subdivision must be completed where:
— the transit declaration is made by the same person at the same time as, or following, a customs
declaration which includes a commodity code, or
— where Union legislation so provides.
[38] This information is provided only in respect with paper-based declarations.
[39] Member States may waive this requirement for modes of transport other than rail.
[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.
[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.
[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.]
[43] Not for use in the case of postal consignments or carriage by fixed transport installations.
[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.
[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:
— where the logistical pattern does not allow this data element to be provided and the holder of the
transit procedure has the AEOC status and
— where the relevant information may be traced where needed by the customs authorities via the
records of the holder of the transit procedure.
[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

1/3. Transit Declaration/Proof of customs status type

1/4. Forms
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

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

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
Using the relevant Union codes, enter the procedure for which the goods are declared.
1/11. Additional procedure

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.

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.

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.

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

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

(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.

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.

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

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
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

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.

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
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.

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

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.

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

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.

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

Enter the consignor EORI number referred to in Article 1(18) whenever this number is available to the declarant.
3/5. Consignor – House level transport contract

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

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.
3/7. Consignor
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

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.
3/9. Consignee
Party to whom goods are actually consigned.
Enter the full name and address of the person(s) concerned.

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


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.
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:

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

Enter the full name and address of the person(s) concerned. A contact phone number may be provided.

This element does not need to be provided where it can be deduced automatically from D.E. 7/20 Receptacle
identification number.

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

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.

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

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

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.
3/15. Importer
Name and address of the party who makes, or on whose behalf an import declaration is made.
3/16. Importer identification No

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:
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:

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

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
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

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

Enter the relevant code representing the status of the representative.
3/22. Holder of the transit procedure

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

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.

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

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 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.
3/26. Buyer
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.

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

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 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.
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

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

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
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

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.
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

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
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

This information takes the form of the notify party EORI number referred to in Article 1(18), whenever this
3/35. Notify party – House level transport contract

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
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

This information takes the form of the notify party EORI number referred to in Article 1(17), whenever this
3/37. Additional supply chain actor(s) identification No

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

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

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

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
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

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
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
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
Using the relevant Union codes and headings, give particulars of the terms of the commercial contract.
4/2. Transport charges method of payment

Enter the relevant code specifying the payment method for transport charges.
4/3. Calculation of taxes – Tax type

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

Enter the duty or tax base applicable (value, weight or other).
4/5. Calculation of taxes – Tax rate

Enter the rates for each of the duties and taxes applicable.
4/6. Calculation of taxes – Payable tax amount

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

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

Using the relevant Union code, indicate the method of payment applied.
4/9. Additions and deductions

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

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

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

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

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

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

This data element contains the rate of exchange fixed in advance by a contract between the parties concerned.
4/16. Valuation method

Using the relevant Union code, enter the valuation method used.
4/17. Preference
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

Content-piece, declared-value: Currency code and monetary value of the content piece, declared for customs
purposes.
4/19. Postal charges

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
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

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

Date at which the respective declarations were issued and, when appropriate, signed or otherwise authenticated.
5/5. Declaration place

Place at which the respective paper-based declarations were issued.
5/6. Office of destination (and country)

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)

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

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.

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.

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

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

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

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.

Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the
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

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

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

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

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.

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.

Only the country of final destination of the goods shall be provided.
5/21. Place of loading

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.

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.

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.

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

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.
5/23. Location of goods

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

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

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

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

Using the relevant Union code, specify the customs office indicated in the respective authorisation to supervise the
procedure.

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

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

Indicate the date when the goods were presented to customs pursuant to Article 139 of the Code.
5/30. Place of acceptance

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 identifi
cation of the location.
Group 6 – Goods identification

6/1. Net mass (kg)
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

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

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:
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
Where possible, the economic operator can provide that weight at declaration level item.
6/4. Gross mass (kg) – House level transport contract

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.
manner:
A gross mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all
Data Requirements table columns F1a, F1c, F2a, F2c, F2d, F3a, F3b and F5:
6/5. Gross mass (kg))

The gross mass is the weight of goods including packaging, but excluding the carrier’s equipment for the
declaration.
manner:
A gross mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all
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:

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

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

the Commission.
6/8. Description of goods


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 identifi
cation and classification of the goods.
Data Requirements table columns D3, G4, G5 and H6:

6/9. Type of packages

Code specifying the type of package.
6/10. Number of packages

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

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

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

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.

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.

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 trans
portation, 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

Enter the TARIC subheading corresponding to the item in question.
6/16. Commodity code — TARIC additional codes

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.

Enter the code number corresponding to the item in question.
6/18. Total packages

Enter in figures the total number of packages making up the consignment in question.
6/19. Type of goods

Item nature of transaction, coded.
Group 7 – Transport information (modes, means and equipment)

7/1. Transhipments
The first three lines of this box are to be completed by the carrier where, during the operation in question, the
goods are transhipped from one means of transport to another or from one container to another.
The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member
State in whose territory the transhipment is to be made.
Where those authorities consider that the transit operation may continue in the normal way, they shall, once they
have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration.
— Other incidents: Use box 56 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

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.

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.

Using the relevant Union code, enter the mode of transport upon arrival.
7/6. Identification of actual means of transport crossing the border

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 Name of vessel

waterway
transport Number and date of flight (where there is no flight number, enter the aircraft’s registration
number)
Air transport
Vehicle registration number
Road transport
Wagon number
Rail transport

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

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

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 regis
tration 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:

waterway
number)
Air transport
Road transport
Wagon number
Rail transport
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

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 identi
fication 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

Coded information specifying the characteristics, i.e. size and type of the transport equipment (container).
7/12. Container packed status

Coded information specifying how full a piece of transport equipment (container) is.
7/13. Container supplier type code

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

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:

waterway
number)
Air transport
Road transport
Wagon number
Rail transport
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.

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.
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

In the case of combined transportation, enter the identity of the passive means of transport that is being trans
ported 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:

waterway
number)
Air transport
Vehicle and/or trailer registration number
Road transport
Wagon number
Rail transport
7/17. Nationality of passive means of transport crossing the border

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.

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

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

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
Enter the order number of the tariff quota for which the declarant is applying.
8/2. Guarantee type

Using the relevant Union codes, enter the type of guarantee used for the operation.
8/3. Guarantee reference

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

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

Using the relevant Union codes and headings, enter the type of transaction concerned.
8/6. Statistical value
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
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.
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:
— copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green,
yellow and blue,
— copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and
yellow;
(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:
— copy 1 is kept by the authorities of the Member State in which export (dispatch) or Union transit formalities are
completed,
— copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical
purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Union
with a different fiscal regime,
— copy 3 is returned to the exporter after being stamped by the customs authority,
— copy 4 is kept by the office of destination upon completion of the Union transit operation or as the document
providing evidence of the customs status of Union goods,
— copy 5 is the return copy for the Union transit procedure,
— copy 6 is kept by the authorities of the Member State in which import formalities are completed,
— copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for
statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the
Union with a different fiscal regime,
— copy 8 is returned to the consignee.
Various combinations are therefore possible, such as:
— export, outward processing or re-export: copies 1, 2 and 3,
— Union transit: copies 1, 4 and 5,
— customs procedures at import: copies 6, 7 and 8.
(9) In addition, 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:
— the colour used for printing,

— the use of italic characters,
— the printing of a background for the Union transit boxes.
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:
— the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applicable) must be entered in the first subdivision of box 1,
that subdivision being left blank only where:
— the form is used for Union transit only, in which case, depending on the Union transit procedure applicable to
the goods concerned, ‘T1bis’, ‘T2bis’, ‘T2Fbis’ or ‘T2SMbis’ will be entered in the third subdivision of box 1,
— the form is used solely to furnish proof of the customs status of Union goods, in which case, depending on
the status of the goods concerned, ‘T2Lbis’, ‘T2LFbis’ or ‘T2LSMbis’ will be entered in the third subdivision of
the box,
— box 2/8 is for optional use by the Member States and should show only the identification number and/or name, if
any, of the person concerned,
— the ‘summary’ part of box 47 concerns the final summary of all the items covered by the IM and IM/c, EX and
EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c,
EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.
C. If continuation forms are used,
— any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later
use,
— when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35
(Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional
information, documents produced, certificates and authorisations) of the first item of goods of the transit
declaration used must be struck through and the first box 31 (Packages and description of goods) of the
declaration may not be used to enter the marks, numbers, number and kind of packages or goods description.
In the first box 31 of the declaration, reference will be made, as appropriate, to the number of continuation forms
bearing the respective symbols T1bis, T2bis or T2Fbis.
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 (*)
3 1 to 8
4 1 to 8
5 1 to 8
6 1 to 8
7 1 to 3
8 1 to 5 (*)
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 (*)
19 1 to 5 (*)
20 1 to 3
21 1 to 5 (*)
22 1 to 3
Box number Copies
23 1 to 3
24 1 to 3
25 1 to 5 (*)
26 1 to 3
27 1 to 5 (*)
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 (*)
41 1 to 3
42 —
43 —
44 1 to 5 (*)
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
Box number Copies
55 —
56 —
II. ADMINISTRATIVE BOXES
A 1 to 4 (**)
B 1 to 3
C 1 to 8 (**)
D 1 to 4
(*) Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit.
(**) 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):
— first subdivision: serial number of the current printed sheet,
— second subdivision: total number of sheets printed (incl. list of items),
— shall not be used when there is only one item.
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):
— the name of the office of departure,
— reference number of the office of departure,
— acceptance date of the transit declaration,
— the name and the authorisation number of the authorised consignor (if any).
5. Box Control by office of departure (D):
— control results,
— seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’,
— the indication ‘Binding itinerary’, where appropriate.
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:
— Transhipment: use box 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 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.
— Other incidents: use box 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-03
LIST OF ITEMS
CHAPTER I
Specimen of the list of items

CHAPTER II
Notes and the particulars (data) for the list of items

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:
(a) Box Decl.type (1/3) - if the status of the goods for the whole declaration is uniform, the box is not used; if mixed
consignment, the actual status, T1, T2 or T2F, is printed.
(b) Box Forms (1/4):
— First subdivision: serial number of the current printed sheet,
— Second subdivision: total number of sheets printed (Transit/Security List of Items)
(c) Box Item No (1/6) — serial number of the current item;
(d) Box TCMPc (4/2) — enter transport charges method of payment code;
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
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):
— Reference number of the office of departure,
— Acceptance date of the transit declaration,
— The name and the authorisation number of the authorised consignor (if any).
(8) Box Control by office of departure (D):
— control results,
— Seals affixed or the indication ‘- -’ identifying the ‘Waiver - 99201’,
— The indication ‘Binding itinerary’, where appropriate.
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

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:
(a) Box Item No (1/6) — serial number of the current item;
(b) Box TCMPc (4/2) — enter transport charges method of payment code;
(c) UNDG (6/12) — UN Dangerous Goods code;
(d) Box Forms (1/4):
— First subdivision: serial number of the current printed sheet,
— Second subdivision: total number of sheets printed (Transit/Security List of Items)

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
Section 1
Column headings
Data element number Order number allocated to the data element concerned
Data element name Name of the data element concerned
Section 2
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

D.E. No D.E. Name D.E. mandatory/optional
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, A

2 and 3
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’. ‘Har
monised 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
Description of goods Primary rules
Code
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
0203 Meat of swine, fresh, chilled or frozen. The origin of the goods of this heading shall be the
of at least two months before slaughtering.
0204 Meat of sheep or goats, fresh, chilled or The origin of the goods of this heading shall be the
frozen. 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, The origin of the goods of this heading shall be the
chilled or frozen. country in which the animal was fattened for a period
CHAPTER 4
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
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.

HS 2012
Code
ex 0408 - Birds’ eggs, not in shell, dried, and egg yolks, The origin of the goods shall be the country where
dried drying took place (after breaking and separation where
appropriate) of:
— birds’ eggs, in shell, fresh or preserved, falling within
HS heading ex 0407
— birds’ eggs, not in shell, other than dried, falling
within HS heading ex 0408
— egg yolks, other than dried, falling within HS heading
ex 0408
SECTION II
VEGETABLE PRODUCTS
CHAPTER 9
Coffee, tea, maté and spices


HS 2012
Code
- Coffee, not roasted:
0901 11 - - Not decaffeinated The origin of the goods of this subheading shall be the
country where they were obtained in their natural or
unprocessed state.
HS 2012
Code
0901 12 - - Decaffeinated The origin of the goods of this subheading shall be the
country where they were obtained in their natural or
unprocessed state.
- Coffee, roasted
0901 21 - - Not decaffeinated CTSH
0901 22 - - Decaffeinated CTSH
CHAPTER 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included


HS 2012
Code
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


HS 2012
Code
1701 Cane or beet sugar and chemically pure CC

sucrose, in solid form
1702 Other sugars, including chemically pure As specified for split headings
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
ex 1702 (a) - Chemically pure lactose, maltose, glucose CTHS

and fructose
ex 1702 (b) - Other CC
1703 Molasses resulting from the extraction or CC

refining of sugar
1704 Sugar confectionery (including white choc CTH

olate), not containing cocoa
CHAPTER 20
Preparations of vegetables, fruit, nuts or other parts of plants

Chapter residual rule applicable to mixtures
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.

HS 2012
Code
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
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.

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
ex 2204 Wine of fresh grapes intended for the prep The origin of the goods shall be the country where the
aration of vermouth containing added must grapes were obtained in their natural or unprocessed
of fresh grapes, concentrated or not, or state.
alcohol
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
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
ex 3401 Felt and non-wovens, impregnated, coated or Manufacture from felt or non-wovens
covered with soap or detergent
ex 3405 Felt and non-wovens, impregnated, coated or Manufacture from felt or non-wovens
covered with polishes and creams, for
footwear, furniture, floors, coachwork, glass
or metal, scouring pastes and powders and
similar preparations
CHAPTER 35
Albuminoidal substances; modified starches; glues; enzymes

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
ex 3502 Dried egg albumin: Drying (after breaking and separation, where appropriate)
of:
— birds’ eggs, in shell, fresh or preserved, falling within
HS heading ex 0407
— birds’ eggs, not in shell, other than dried, falling
within HS heading ex 0408 or
— egg whites, other than dried, falling within HS
heading ex 3502
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)
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
ex 4203 - Articles of apparel of leather or of Complete making-up

composition leather
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
materials.
HS 2012
Code
ex 4910 Ceramic calendars of any kind, printed, CTH

including calendar blocks, decorated.
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.

materials.
HS 2012
Code
5001 Silk-worm cocoons suitable for reeling. CTH
5002 Raw silk (not thrown). CTH
5003 Silk waste (including cocoons unsuitable for CTH

reeling, yarn waste and garnetted stock).
5004 Silk yarn (other than yarn spun from silk Manufacture from:
waste) not put up for retail sale.
— natural fibres not carded or combed or otherwise
prepared for spinning,
— grege silk or silk waste,
— chemical materials or textile pulp, or
— man-made staple fibres, filament tow or waste of
fibres, not carded or combed or otherwise prepared
for spinning
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 Manufacture from:
retail sale.
for spinning
Or
product
HS 2012
Code
5006 Silk yarn and yarn spun from silk waste, put As specified for split headings
up for retail sale; silk-worm gut.
ex 5006 (a) Silk-worm gut CTH
ex 5006 (b) Other Manufacture from:

for spinning
Or
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:
materials.
HS 2012
Code
5101 Wool, not carded or combed As specified for split headings
ex 5101 (a) - Greasy, including fleece-washed wool: CTH
ex 5101 (b) - degreased, not carbonized 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) - carbonized 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 CTH

combed.
HS 2012
Code
5103 Waste of wool or of fine or coarse animal As specified for split headings
hair, including yarn waste but excluding
garnetted stock
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 CTH

animal hair.
5105 Wool and fine or coarse animal hair, carded or CTH

combed (including combed wool in frag
ments).
5106 Yarn of carded wool, not put up for retail sale. Manufacture from:
for spinning
Or
product
5107 Yarn of combed wool, not put up for retail Manufacture from:
sale.
for spinning
Or
product
HS 2012
Code
5108 Yarn of fine animal hair (carded or combed), Manufacture from:

not put up for retail sale.
for spinning
Or
product
5109 Yarn of wool or of fine animal hair, put up for Manufacture from:
retail sale.
for spinning
Or
product
5110 Yarn of coarse animal hair or of horsehair Manufacture from:

(including gimped horsehair yarn), whether
or not put up for retail sale.
for spinning
Or
product
HS 2012
Code
5111 Woven fabrics of carded wool or of carded Manufacture from yarn

fine animal hair.
Or
accompanied by preparatory or finishing operations
5112 Woven fabrics of combed wool or of combed Manufacture from yarn

fine animal hair.
Or
5113 Woven fabrics of coarse animal hair or of Manufacture from yarn

horsehair.
Or
CHAPTER 52
Cotton
materials.
HS 2012
Code
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 CTH

garnetted stock).
5203 Cotton, carded or combed. CTH
5204 Cotton sewing thread, whether or not put up Manufacture from:

for retail sale.
for spinning
HS 2012
Code
Or
product
5205 Cotton yarn (other than sewing thread), Manufacture from:

containing 85 % or more by weight of
cotton, not put up for retail sale.
for spinning
Or
product
5206 Cotton yarn (other than sewing thread), Manufacture from:

containing less than 85 % by weight of
cotton, not put up for retail sale.
for spinning
Or
product
5207 Cotton yarn (other than sewing thread) put up Manufacture from:
for retail sale.
for spinning
HS 2012
Code
Or
product
5208 Woven fabrics of cotton, containing 85 % or Manufacture from yarn

more by weight of cotton, weighing not more
Or
than 200 g/m2.
5209 Woven fabrics of cotton, containing 85 % or Manufacture from yarn

more by weight of cotton, weighing more
Or
than 200 g/m2.
5210 Woven fabrics of cotton, containing less than Manufacture from yarn
85 % by weight of cotton, mixed mainly or
Or
solely with man-made fibres, weighing not
2
more than 200 g/m . Printing or dyeing of unbleached or prebleached fabrics,
5211 Woven fabrics of cotton, containing less than Manufacture from yarn
85 % by weight of cotton, mixed mainly or
Or
solely with man-made fibres, weighing more
2
than 200 g/m . Printing or dyeing of unbleached or prebleached fabrics,
5212 Other woven fabrics of cotton. Manufacture from yarn

Or
CHAPTER 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
materials.
HS 2012
Code
5301 Flax, raw or processed but not spun; flax tow CTH
and waste (including yarn waste and garnetted
stock).
HS 2012
Code
5302 True hemp (Cannabis sativa L.), raw or CTH

processed but not spun; tow and waste of
true hemp (including yarn waste and
garnetted stock).
5303 Jute and other textile bast fibres (excluding CTH

flax, true hemp and ramie), raw or processed
but not spun; tow and waste of these fibres
(including yarn waste and garnetted stock).
[5304]
5305 Coconut, abaca (Manila hemp or Musa textilis CTH

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).
5306 Flax yarn. Manufacture from:

for spinning
Or
product
5307 Yarn of jute or of other textile bast fibres of Manufacture from:

heading 5303.
for spinning
Or
product
HS 2012
Code
5308 Yarn of other vegetable textile fibres; paper As specified for split headings
yarn.
ex 5308 (a) - Yarn of other vegetable textile fibres Manufacture from:

for spinning
Or
product
ex 5308 (b) - paper yarn CTH
5309 Woven fabrics of flax. Manufacture from yarn

Or
5310 Woven fabrics of jute or of other textile bast Manufacture from yarn
fibres of heading 5303.
Or
5311 Woven fabrics of other vegetable textile fibres; As specified for split headings
woven fabrics of paper yarn.
ex 5311 (a) Woven fabrics of other vegetable textile fibres Manufacture from yarn
Or
ex 5311 (b) woven fabrics of paper yarn CTH

CHAPTER 54
Man-made filaments; strip and the like of man-made textile materials

materials.
HS 2012
Code
5401 Sewing thread of man-made filaments, Manufacture from:

whether or not put up for retail sale.
for spinning
Or
product
5402 Synthetic filament yarn (other than sewing Manufacture from:

thread), not put up for retail sale, including
synthetic monofilament of less than 67
decitex.
for spinning
Or
product
5403 Artificial filament yarn (other than sewing Manufacture from:

thread), not put up for retail sale, including
artificial monofilament of less than 67 decitex.
HS 2012
Code

for spinning
Or
product
5404 Synthetic monofilament of 67 decitex or more Manufacture from:

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 — grege silk or silk waste,
5 mm.
for spinning
Or
product
5405 Artificial monofilament of 67 decitex or more Manufacture from:

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 — grege silk or silk waste,
5 mm.
for spinning
Or
product
5406 Man-made filament yarn (other than sewing Manufacture from:

thread), put up for retail sale.
HS 2012
Code

for spinning
Or
product
5407 Woven fabrics of synthetic filament yarn, Manufacture from yarn

including woven fabrics obtained from
Or
materials of heading 5404.
5408 Woven fabrics of artificial filament yarn, Manufacture from yarn

including woven fabrics obtained from
Or
CHAPTER 55
Man-made staple fibres

Chapter Note:

materials.
HS 2012
Code
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 Manufacture from chemical materials or textile pulp
otherwise processed for spinning.
5504 Artificial staple fibres, not carded, combed or Manufacture from chemical materials or textile pulp
otherwise processed for spinning.
5505 Waste (including noils, yarn waste and Manufacture from chemical materials or textile pulp
garnetted stock) of man-made fibres.
HS 2012
Code
5506 Synthetic staple fibres, carded, combed or Manufacture from chemical materials or textile pulp or
otherwise processed for spinning. waste falling within heading 5505
5507 Artificial staple fibres, carded, combed or Manufacture from chemical materials or textile pulp or
otherwise processed for spinning. waste falling within heading 5505
5508 Sewing thread of man-made staple fibres, Manufacture from:

whether or not put up for retail sale.
for spinning
Or
product
5509 Yarn (other than sewing thread) of synthetic Manufacture from:

staple fibres, not put up for retail sale.
for spinning
Or
product
5510 Yarn (other than sewing thread) of artificial Manufacture from:

staple fibres, not put up for retail sale.
HS 2012
Code

for spinning
Or
product
5511 Yarn (other than sewing thread) of man-made Manufacture from:

staple fibres, put up for retail sale.
for spinning
Or
product
5512 Woven fabrics of synthetic staple fibres, Manufacture from yarn

containing 85 % or more by weight of
Or
synthetic staple fibres.

containing less than 85 % by weight of such
Or
fibres, mixed mainly or solely with cotton, of a
2
weight not exceeding 170 g/m . Printing or dyeing of unbleached or prebleached fabrics,

containing less than 85 % by weight of such
Or
fibres, mixed mainly or solely with cotton, of a
2
weight exceeding 170 g/m . Printing or dyeing of unbleached or prebleached fabrics,
HS 2012
Code
5515 Other woven fabrics of synthetic staple fibres. Manufacture from yarn
Or
5516 Woven fabrics of artificial staple fibres. Manufacture from yarn

Or
CHAPTER 56
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Chapter Note:

materials.
HS 2012
Code
5601 Wadding of textile materials and articles Manufacture from fibres

thereof; textile fibres, not exceeding 5 mm in
length (flock), textile dust and mill neps.
5602 Felt, whether or not impregnated, coated, As specified for split headings
covered or laminated.
ex 5602 (a) printed, dyed (including dyed white) Manufacture from fibres
Or
Printing or dyeing of unbleached or prebleached felt,
ex 5602 (b) Impregnated, coated, covered or laminated Impregnation, coating, covering, or laminating of felt,
unbleached
ex 5602 (c) - Other Manufacture from fibres
5603 Nonwovens, whether or not impregnated, As specified for split headings

coated, covered or laminated.
ex 5603 (a) - Nonwovens: printed, dyed (including dyed Manufacture from fibres
white)
Or
Printing or dyeing of unbleached or prebleached non-
wovens, accompanied by preparatory or finishing oper
ations
HS 2012
Code
ex 5603 (b) Impregnated, coated, covered or laminated Impregnation, coating, covering, or laminating of non-
wovens, unbleached
ex 5603 (c) - Other Manufacture from fibres
5604 Rubber thread and cord, textile covered; textile As specified for split headings
yarn, and strip and the like of heading 5404
or 5405, impregnated, coated, covered or
sheathed with rubber or plastics.
ex 5604 (a) Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile
covered
ex 5604 (b) - other Impregnation, coating, covering or sheathing of textile

yarn and strip and the like, unbleached
5605 Metallised yarn, whether or not gimped, being CTH

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.
5606 Gimped yarn, and strip and the like of heading CTH
5404 or 5405, gimped (other than those of
heading 5605 and gimped horsehair yarn);
chenille yarn (including flock chenille yarn);
loop wale-yarn.
5607 Twine, cordage, ropes and cables, whether or Manufacture from fibres, coir yarn, synthetic or artificial
not plaited or braided and whether or not filament yarn or monofilament
impregnated, coated, covered or sheathed
with rubber or plastics
5608 Knotted netting of twine, cordage or rope; CTH

made up fishing nets and other made up
nets, of textile materials.
5609 Articles of yarn, strip or the like of heading Manufacture from fibres, coir yarn, synthetic or artificial
5404 or 5405, twine, cordage, rope or cables, filament yarn or monofilament
not elsewhere specified or included.
CHAPTER 57
Carpets and other textile floor coverings

materials.
HS 2012
Code
5701 Carpets and other textile floor coverings, CTH

knotted, whether or not made up.

woven, not tufted or flocked, whether or not
made up, including ‘Kelem’, ‘Schumacks’, ‘Kara
manie’ and similar hand-woven rugs.

tufted, whether or not made up.
5704 Carpets and other textile floor coverings, of Manufacture from fibres
felt, not tufted or flocked, whether or not
made up.
5705 Other carpets and other textile floor coverings, CTH

whether or not made up.
CHAPTER 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
materials.
HS 2012
Code
5801 Woven pile fabrics and chenille fabrics, other As specified for split headings
than fabrics of heading 5802 or 5806.
ex 5801 (a) - Fabrics: printed, dyed (including dyed white) Manufacture from yarn
Or
felt or non-wovens, accompanied by preparatory or
finishing operations
ex 5801 (b) - impregnated, coated or covered Manufacture from unbleached fabrics, felt or non-wovens
ex 5801 (c) - Other Manufacture from yarn
5802 Terry towelling and similar woven terry As specified for split headings
fabrics, other than narrow fabrics of heading
5806; tufted textile fabrics, other than
products of heading 5703.
ex 5802 (a) - Fabrics: printed, dyed (including dyed white) Manufacture from yarn
Or
HS 2012
Code
5803 Gauze, other than narrow fabrics of heading As specified for split headings
5806
ex 5803 (a) - printed, dyed (including dyed white) Manufacture from yarn
Or
5804 Tulles and other net fabrics, not including As specified for split headings
woven, knitted or crocheted fabrics; lace in
the piece, in strips or in motifs, other than
fabrics of heading 6002.
Or
5805 Hand-woven tapestries of the type Gobelins, As specified for split headings
Flanders, Aubusson, Beauvais and the like,
and needle-worked tapestries (for example,
petit point, cross stitch), whether or not
made up.
ex 5805 (a) - printed or dyed Manufacture from yarn

Or
ex 5805 (c) - other Manufacture from yarn
5806 Narrow woven fabrics, other than goods of As specified for split headings
heading 5807; narrow fabrics consisting of
warp without weft assembled by means of
an adhesive (bolducs)
HS 2012
Code
ex 5806 (a) - printed or dyed (including dyed white) Manufacture from yarn
Or
ex 5806 (c) - other Manufacture from yarn
5807 Labels, badges and similar articles of textile As specified for split headings
materials, in the piece, in strips or cut to
shape or size, not embroidered.
Or
5808 Braids in the piece; ornamental trimmings in As specified for split headings
the piece, without embroidery, other than
knitted or crocheted; tassels, pompons and
similar articles.
Or
5809 Woven fabrics of metal thread and woven As specified for split headings
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.
HS 2012
Code
Or
5810 Embroidery in the piece, in strips or in motifs. Manufacture in which the value of the materials used
product
5811 Quilted textile products in the piece, As specified for split headings
composed of one or more layers of textile
materials assembled with padding by
stitching or otherwise, other than embroidery
of heading 5810
Or
CHAPTER 59
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
materials.
HS 2012
Code
5901 Textile fabrics coated with gum or amylaceous Manufacture from unbleached fabrics
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 foun
dations.
5902 Tyre cord fabric of high tenacity yarn of nylon Manufacture from yarn
or other polyamides, polyesters or viscose
rayon.
HS 2012
Code
5903 Textile fabrics impregnated, coated, covered or Manufacture from unbleached fabrics
laminated with plastics, other than those of
Or
heading 5902.
5904 Linoleum, whether or not cut to shape; floor Manufacture from unbleached fabrics, felt or non-wovens
coverings consisting of a coating or covering
applied on a textile backing, whether or not
cut to shape.
5905 Textile wall coverings. Manufacture from unbleached fabrics

Or
5906 Rubberised textile fabrics, other than those of Manufacture from bleached knitted or crocheted fabrics,
heading 5902. or from other unbleached fabrics
5907 Textile fabrics otherwise impregnated, coated Manufacture from unbleached fabrics
or covered; painted canvas being theatrical
Or
scenery, studio back-cloths or the like.
5908 Textile wicks, woven, plaited or knitted, for Manufacture from yarn
lamps, stoves, lighters, candles or the like;
incandescent gas mantles and tubular knitted
gas mantle fabric therefor, whether or not
impregnated.
5909 Textile hosepiping and similar textile tubing, Manufacture from yarn or fibres
with or without lining, armour or accessories
of other materials.
5910 Transmission or conveyor belts or belting, of Manufacture from yarn or fibres

textile material, whether or not impregnated,
coated, covered or laminated with plastics, or
reinforced with metal or other material.
5911 Textile products and articles, for technical uses, As Specified for split headings
specified in Note 7 to this Chapter.
ex 5911 (a) - polishing discs or rings other than of felt Manufacture from yarn, waste fabrics or rags falling
within heading 6310
ex 5911 (b) - Other Manufacture from yarn or fibres

CHAPTER 60
Knitted or crocheted fabrics

materials.
HS 2012
Code
6001 Pile fabrics, including ‘long pile’ fabrics and As specified for split headings
terry fabrics, knitted or crocheted.
Or
ex 6001 (b) - Other Manufacture from yarn
6002 Knitted or crocheted fabrics of a width not As specified for split headings
exceeding 30 cm, containing by weight 5 %
or more of elastomeric yarn or rubber
thread, other than those of Heading 6001.
Or
6003 Knitted or crocheted fabrics of a width not As specified for split headings
exceeding 30 cm, other than those of
Heading 6001 or 6002.
ex 6003 (a) printed, dyed (including dyed white) Manufacture from yarn
Or
6004 Knitted or crocheted fabrics of a width As specified for split headings

exceeding 30 cm, containing by weight 5 %
or more of elastomeric yarn or rubber
thread, other than those of Heading 6001.
Or
HS 2012
Code
6005 Warp knit fabrics (including those made on As specified for split headings
galloon knitting machines), other than those
of headings 6001 to 6004.
Or
6006 Other knitted or crocheted fabrics. As specified for split headings
Or
CHAPTER 61
Articles of apparel and clothing accessories, knitted or crocheted

materials.
HS 2012
Code
6101 Men’s or boys’ overcoats, car-coats, capes, As specified for split headings
cloaks, anoraks (including ski-jackets), wind-
cheaters, wind-jackets and similar articles,
knitted or crocheted, other than those of
Heading 6103.
ex 6101 (a) - obtained by sewing together or otherwise Complete making-up

assembling, two or more pieces of knitted
or crocheted fabric which have been either
cut to form or obtained directly to form
ex 6101 (b) - other Manufacture from yarn
6102 Women’s or girls’ overcoats, car-coats, capes, As specified for split headings
cheaters, wind- jackets and similar articles,
knitted or crocheted, other than those of
Heading 6104.

HS 2012
Code
6103 Men’s or boys’ suits, ensembles, jackets, As specified for split headings
blazers, trousers, bib and brace overalls,
breeches and shorts (other than swimwear),
knitted or crocheted.

6104 Women’s or girls’ suits, ensembles, jackets, As specified for split headings
blazers, dresses, skirts, divided skirts, trousers,
bib and brace overalls, breeches and shorts
(other than swimwear), knitted or crocheted.

6105 Men’s or boys’ shirts, knitted or crocheted. As specified for split headings

6106 Women’s or girls’ blouses, shirts and shirt- As specified for split headings
blouses, knitted or crocheted.

6107 Men’s or boys’ underpants, briefs, nightshirts, As specified for split headings
pyjamas, bathrobes, dressing gowns and
similar articles, knitted or crocheted.
HS 2012
Code

6108 Women’s or girls’ slips, petticoats, briefs, As specified for split headings
panties, nightdresses, pyjamas, negligees, bath
robes, dressing gowns and similar articles,

6109 T-shirts, singlets and other vests, knitted or As specified for split headings
crocheted.

6110 Jerseys, pullovers, cardigans, waistcoats and As specified for split headings
similar articles, knitted or crocheted.

6111 Babies’ garments and clothing accessories, As specified for split headings

6112 Track suits, ski suits and swimwear, knitted or As specified for split headings
crocheted.
HS 2012
Code

6113 Garments, made up of knitted or crocheted As specified for split headings

fabrics of Heading 5903, 5906 or 5907.

6114 Other garments, knitted or crocheted. As specified for split headings

6115 Panty hose, tights, stockings, socks and other As specified for split headings
hosiery, including graduated compression
hosiery (for example, stockings for varicose
veins) and footwear without applied soles,

6116 Gloves, mittens and mitts, knitted or As specified for split headings
crocheted.

6117 Other made up clothing accessories, knitted or As specified for split headings
crocheted; knitted or crocheted parts of
garments or of clothing accessories.
HS 2012
Code

CHAPTER 62
Articles of apparel and clothing accessories, not knitted or crocheted

materials.
HS 2012
Code
6201 Men’s or boys’ overcoats, car-coats, capes, As specified for split headings
other than those of Heading 6203.
ex 6201 (a) - finished or complete Complete making-up
ex 6201 (b) - unfinished or incomplete Manufacture from yarn
6202 Women’s or girls’ overcoats, car-coats, capes, As specified for split headings
other than those of Heading 6204.
6203 Men’s or boys’ suits, ensembles, jackets, As specified for split headings
blazers, trousers, bib and brace overalls,
breeches and shorts (other than swimwear).
6204 Women’s or girls’ suits, ensembles, jackets, As specified for split headings
blazers, dresses, skirts, divided skirts, trousers,
bib and brace overalls, breeches and shorts
(other than swimwear).

HS 2012
Code
6205 Men’s or boys’ shirts. As specified for split headings
6206 Women’s or girls’ blouses, shirts and shirt- As specified for split headings
blouses.
6207 Men’s or boys’ singlets and other vests, under As specified for split headings
pants, briefs, nightshirts, pyjamas, bathrobes,
dressing gowns and similar articles.
6208 Women’s or girls’ singlets and other vests, As specified for split headings
slips, petticoats, briefs, panties, nightdresses,
pyjamas, negligees, bathrobes, dressing gowns
and similar articles.
6209 Babies’ garments and clothing accessories. As specified for split headings
6210 Garments, made up of fabrics of Heading As specified for split headings

5602, 5603, 5903, 5906 or 5907.
6211 Track suits, ski suits and swimwear; other As specified for split headings
garments.

HS 2012
Code
6212 Brassieres, girdles, corsets, braces, suspenders, As specified for split headings
garters and similar articles and parts thereof,
whether or not knitted or crocheted.
6213 Handkerchiefs. As specified for split headings
ex 6213 (a) - 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
6214 Shawls, scarves, mufflers, mantillas, veils and As specified for split headings
the like.
ex 6214 (a) - embroidered Manufacture from yarn

Or
Manufacture from unembroidered fabric, provided the
6215 Ties, bow ties and cravats. As specified for split headings
6216 Gloves, mittens and mitts. As specified for split headings

HS 2012
Code
6217 Other made up clothing accessories; parts of As specified for split headings
garments or of clothing accessories, other than
those of Heading 6212.
CHAPTER 63
Other made up textile articles; sets; worn clothing and worn textile articles; rags
materials.
HS 2012
Code
6301 Blankets and travelling rugs. As specified for split headings
- of felt or non-wovens:
ex 6301 (a) - - not impregnated, coated, covered or lami Manufacture from fibres
nated
ex 6301 (b) - - impregnated, coated, covered or laminated Impregnation, coating, covering or laminating of felt or
non-wovens, unbleached
- other:
- - 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-
- - not knitted or crocheted:
ex 6301 (e) - - - unembroidered Manufacture from yarn
ex 6301 (f) - - - embroidered Manufacture from yarn

Or
Manufacture from unembroidered fabric provided the
6302 Bed linen, table linen, toilet linen and kitchen As specified for split headings
linen.
HS 2012
Code
nated
- other:

Or

Or
6303 Curtains (including drapes) and interior blinds; As specified for split headings
curtain or bed valances.
nated
- other:

Or
HS 2012
Code

Or
6304 Other furnishing articles, excluding those of As specified for split headings
Heading 9404.
nated
- other:

Or

Or
6305 Sacks and bags, of a kind used for the packing As specified for split headings
of goods.
nated
HS 2012
Code
- other:

Or

Or
6306 Tarpaulins, awnings and sunblinds; tents; sails As specified for split headings
for boats, sailboards or landcraft; camping
goods.
- Tarpaulins, awnings and camping goods, of

felt or non-wovens:
nated
- other tarpaulins, awnings and camping

goods:

Or

Or
HS 2012
Code
ex 6306 (g) sunblinds; tents; sails for boats, sailboards or CTH

landcraft;
6307 Other made up articles, including dress As specified for subheadings

patterns.
6307 10 - Floor-cloths, dish-cloths, dusters and similar Manufacture from yarn

cleaning cloths
6307 20 - Life-jackets and life-belts Manufacture in which the value of the materials used
product
6307 90 - Other Manufacture in which the value of the materials used

product
6308 Sets consisting of woven fabric and yarn, Incorporation in a set in which the total value of all the
whether or not with accessories, for making- non-originating articles incorporated does not exceed
up into rugs, tapestries, embroidered table 25 % of the ex-works price of the set
cloths or serviettes, or similar textile articles,
put up in packings for retail sale.
6309 Worn clothing and other worn articles. Collection and packing for shipment
6310 Used or new rags, scrap twine, cordage, rope CTH

and cables and worn out articles of twine,
cordage, rope or cables, of textile materials.
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

materials.
HS 2012
Code
6401 Waterproof footwear with outer soles and CTH with the exclusion of assembly of uppers affixed to
uppers of rubber or of plastics, the uppers of inner or to other sole components of heading 6406
which are neither fixed to the sole nor
assembled by stitching, riveting, nailing,
screwing, plugging or similar processes.
HS 2012
Code
6402 Other footwear with outer soles and uppers of CTH with the exclusion of assembly of uppers affixed to
rubber or plastics. inner or to other sole components of heading 6406
6403 Footwear with outer soles of rubber, plastics, CTH with the exclusion of assembly of uppers affixed to
leather or composition leather and uppers of inner or to other sole components of heading 6406
leather.
6404 Footwear with outer soles of rubber, plastics, CTH with the exclusion of assembly of uppers affixed to
leather or composition leather and uppers of inner or to other sole components of heading 6406
textile materials.
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
materials.
HS 2012
Code
ex 6911 to Ceramic tableware, kitchenware, other CTH

ex 6913 household articles and toilet articles; statuettes
and other ornamental ceramic articles and
toilet articles, decorated
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
materials.
HS 2012
Code
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.
materials.
HS 2012 Code Description of goods Primary rules
7201 Pig iron and spiegeleisen in pigs, blocks or CTH

other primary forms.
7202 Ferro-alloys. CTH
7203 Ferrous products obtained by direct reduction CTH

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.
7204 Ferrous waste and scrap; re-melting scrap As specified for split headings
ingots of iron or steel.
ex 7204 (a) - Ferrous waste and scrap The origin of the goods of this split heading shall be
the country where they were derived from manufac
turing or processing operations or from consumption
ex 7204 (b) - Re-melting scrap ingots of iron or steel 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, spiege As specified for subheadings
leisen, iron or steel.
7205 10 - Granules CTH
- Powders:
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 CTH

primary forms (excluding iron of heading
7203).
7207 Semi-finished products of iron or non-alloy CTH, except from heading 7206
steel.
7208 Flat-rolled products of iron or non-alloy steel, CTH

of a width of 600 mm or more, hot-rolled, not
clad, plated or coated.
7209 Flat-rolled products of iron or non-alloy steel, CTH

of a width of 600 mm or more, cold-rolled
(cold-reduced), not clad, plated or coated.
7210 Flat-rolled products of iron or non-alloy steel, As specified for split headings
of a width of 600 mm or more, clad, plated or
coated.
ex 7210 (a) - Clad CTHS
ex 7210 (b) - Plated or coated with tin, and printed or CTH

lacquered
ex 7210 (c) - Plated or coated with zinc, and corrugated CTH
ex 7210 (d) - Other CTH
of a width of less than 600 mm, not clad,
plated or coated.
ex 7211 (a) - Hot-rolled CTH, except from heading 7208
ex 7211 (b) - Cold-rolled (cold-reduced) CTHS, except from heading 7209
of a width of less than 600 mm, clad, plated
or coated.
ex 7212 (a) - Clad CTHS, except from heading 7210

ex 7212 (b) - Other CTH, except from heading 7210
7213 Bars and rods, hot-rolled, in irregularly wound CTH, except from heading 7214
coils, of iron or non-alloy steel.
7214 Other bars and rods of iron or non-alloy steel, CTH, except from heading 7213
not further worked than forged, hot-rolled,
hot-drawn or hot-extruded, but including
those twisted after rolling.
7215 Other bars and rods of iron or non-alloy steel. CTH
7216 Angles, shapes and sections of iron or non- As specified for split headings
alloy steel.
ex 7216 (a) - Not further worked than hot-rolled 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) - Not further worked than cold-rolled 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) - Clad CTHS
ex 7216 (d) - Other 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 CTH

forms; semi-finished products of stainless steel.
7219 Flat-rolled products of stainless steel, of a As specified for split headings

width of 600 mm or more.
ex 7219 (a) - Not further worked than hot-rolled CTH
ex 7219 (b) - Not further worked than cold-rolled CTHS
ex 7219 (d) - Other CTHS
7220 Flat-rolled products of stainless steel, of a As specified for split headings

width of less than 600 mm.
ex 7220 (a) - Not further worked than hot-rolled CTH, except from 7219
ex 7220 (b) - Not further worked than cold rolled CTHS

ex 7220 (d) - Other CTHS
coils, of stainless steel.
7222 Other bars and rods of stainless steel; angles, As specified for split headings
shapes and sections of stainless steel.
ex 7222 (a) - Bars and rods, not further worked than hot- CTH, except from heading 7221
rolled
ex 7222 (b) - Angles, shapes and sections, not further CTH, except from heading 7219 or 7220 and except
worked than hot-rolled from heading 7221 or split heading ex 7222 (a) when
ex 7222 (c) - Bars and rods, angles, shapes and sections, CTH, except from split heading ex 7219 (b) or
not further worked than cold-rolled ex 7220 (b); or CTHS from split heading ex 7222 (a)
ex 7222 (d) - Bars and rods, angles, shapes and sections, CTHS
clad
ex 7222 (e) - Other bars and rods CTH, except from heading 7221
ex 7222 (f) - Other angles, shape and sections 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 CTH

forms; semi-finished products of other alloy
steel.
7225 Flat-rolled products of other alloy steel, of a As specified for split headings
width of 600 mm or more.
ex 7225 (a) - Not further worked than hot-rolled CTH
ex 7225 (b) - Not further worked than cold-rolled CTHS
ex 7225 (d) - Other CTH
7226 Flat-rolled products of other alloy steel, of a As specified for split headings
width of less than 600 mm.
ex 7226 (a) - Not further worked than hot-rolled CTH, except from heading 7225
ex 7226 (b) - Not further worked than cold-rolled CTHS, except from cold-rolled products of heading
7225
ex 7226 (d) - Other CTHS, except from the same subheading

coils, of other alloy steel.
7228 Other bars and rods of other alloy steel; As specified for split headings
angles, shapes and sections, of other alloy
steel; hollow drill bars and rods, of alloy or
non-alloy steel.
ex 7228 (a) - Bars and rods, not further worked than hot- CTH, except from heading 7227
rolled
ex 7228 (b) - Angles, shapes and sections, not further CTH, except from heading 7225 or 7226, and except
worked than hot-rolled from heading 7227 or split heading ex 7228 (a) when
ex 7228 (c) - Bars and rods, angles, shapes and sections CTH, except from split heading ex 7225 (b) or
not further worked than cold-rolled ex 7226 (b) or CTHS from split heading ex 7228 (a)
ex 7228 (d) - Bars and rods, angles, shapes and sections, CTHS
clad
ex 7228 (e) - Other bars and rods CTHS
ex 7228 (f) - Other angles, shapes and sections 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.
materials.
HS 2012
Code
7301 Sheet piling of iron or steel, whether or not drilled, CTH

punched or made from assembled elements; welded
angles, shapes and sections, of iron or steel
7302 Railway or tramway track construction material of iron CTH

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.
HS 2012
Code
7303 Tubes, pipes, and hollow profiles, of cast iron CTH
7304 Tubes, pipes and hollow profiles, seamless, of iron As specified for subheadings
(other than cast iron) or steel.
- Line pipe of a kind used for oil or gas pipelines:
7304 11 - - Of stainless steel CTH
7304 19 - - Other CTH
- Casing, tubing and drill pipe, of a kind used in

drilling for oil or gas
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
- Other, of circular cross-section, of iron or non-alloy

steel:
7304 31 - - Cold-drawn or cold-rolled (cold-reduced) CTH; or change from hollow profiles of

subheading 7304 39
7304 39 - - Other CTH
- Other, of circular cross-section, of stainless steel:
7304 41 - - Cold-drawn or cold-rolled (cold-reduced) CTH, or change from hollow profiles of

subheading 7304 49
7304 49 - - Other CTH
- Other, of circular cross-section, of other alloy steel:
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 - Other CTH
7305 Other tubes and pipes (for example, welded, riveted or CTH
similarly closed), having circular cross-sections, the
external diameter of which exceeds 406.4 mm, of
iron or steel.
HS 2012
Code
7306 Other tubes, pipes and hollow profiles (for example, CTH
open seam or welded, riveted or similarly closed), of
iron or steel.
7307 Tube or pipe fittings (for example, couplings, elbows, CTH

sleeves), of iron or steel.
7308 Structures (excluding prefabricated buildings of As specified for split headings

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.
ex 7308 (a) - Structures CTHS
ex 7308 (b) - Parts of structures CTH
ex 7308 (c) - Other CTH, except from headings 7208 to 7216, 7301,
7304 to 7306
7309 Reservoirs, tanks, vats and similar containers for any CTH
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 mech
anical or thermal equipment.
7310 Tanks, casks, drums, cans, boxes and similar CTH

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-insu
lated, but not fitted with mechanical or thermal equip
ment.
7311 Containers for compressed or liquefied gas, of iron or CTH

steel.
7312 Stranded wire, ropes, cables, plaited bands, slings and CTH
the like, of iron or steel, not electrically insulated.
HS 2012
Code
7313 Barbed wire of iron or steel; twisted hoop or single flat CTH
wire, barbed or not, and loosely twisted double wire,
of a kind used for fencing, of iron or steel.
7314 Cloth (including endless bands), grill, netting and CTH

fencing, of iron or steel wire; expanded metal of iron
or steel.
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 CTH

(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.
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, CTH
cotters, cotter-pins, washers (including spring washers)
and similar articles, of iron or steel.
7319 Sewing needles, knitting needles, bodkins, crochet CTH

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.
7320 Springs and leaves for springs, of iron or steel. CTH
7321 Stoves, ranges, grates, cookers (including those with CTH

subsidiary boilers for central heating), barbecues,
braziers, gas-rings, plate warmers and similar non-
electric domestic appliances and parts thereof, of iron
or steel.
7322 Radiators for central heating, not electrically heated, CTH

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.
HS 2012
Code
7323 Table, kitchen or other household articles and parts CTH

thereof, of iron or steel; iron or steel wool; pot
scourers and scouring or polishing pads, gloves and
the like, of iron or steel.
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:
(i) was not capable of functioning, and
(ii) was not advanced beyond the initial stamping process or any processing required to remove the material from the
forging platter or casting mould;
(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.

materials.
8201 Hand tools, the following: spades, shovels, CTH

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.
8202 Hand saws; blades for saws of all kinds As specified for subheadings
(including slitting, slotting or toothless saw
blades).
8202 10 - Hand saws CTH

8202 20 - Band saw blades CTSH
- Circular saw blades (including slitting or

slotting saw blades):
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 CTH
saws
ex 8202 39 (b) - - Other CTSHS
8202 40 - Chain saw blades As specified for split subheadings
ex 8202 40 (a) - - Saw teeth and tooth segments for chain CTH
saws
- Other saw blades:
8202 91 - - Straight saw blades, for working metal CTSH
8202 99 - - Other CTSH
8203 Files, rasps, pliers (including cutting pliers), CTSH

pincers, tweezers, metal cutting shears, pipe-
cutters, bolt croppers, perforating punches
and similar hand tools.
8204 Hand-operated spanners and wrenches CTSH

(including torque meter wrenches but not
including tap wrenches); interchangeable
spanner sockets, with or without handles.
8205 Hand tools (including glaziers’ diamonds), not CTH

elsewhere specified or included; blow lamps;
vices, clamps and the like, other than acces
sories for and parts of, machine tools; anvils;
portable forges; hand or pedal-operated
grinding wheels with frameworks.
8206 Tools of two or more of the headings 8202 to CTH

8205, put up in sets for retail sale.
8207 Interchangeable tools for hand tools, whether As specified for subheadings
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.
- Rock drilling or earth boring tools:
8207 13 - - With working part of cermets CTSH
8207 19 - - Other, including parts As specified for split subheadings
ex 8207 19 (a) - - Parts CTH
8207 20 - Dies for drawing or extruding metal CTSH
8207 30 - Tools for pressing, stamping or punching CTSH
8207 40 - Tools for tapping or threading CTSH
8207 50 - Tools for drilling, other than for rock CTSH

drilling
8207 60 - Tools for boring or broaching CTSH
8207 70 - Tools for milling CTSH
8207 80 - Tools for turning CTSH
8207 90 - Other interchangeable tools 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.

materials.
HS 2012
Code
ex 8443 Photocopying apparatus incorporating an CTH

optical system or of the contact type
ex 8473 Memory Modules CTH or Assembly of semi-conductor products

HS 2012
Code
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.

materials.
HS 2012
Code
ex 8501 Crystalline silicon photovoltaic modules or CTH, except from heading 8541
panels
HS 2012
Code
8527 Reception apparatus for radio-broadcasting, CTH, except from heading 8529
whether or not combined, in the same
housing, with sound recording or reproducing
apparatus or a clock.
8528 Monitors and projectors, not incorporating CTH, except from heading 8529
television reception apparatus; reception
apparatus for television, whether or not incor
porating radio-broadcast receivers or sound or
video recording or reproducing apparatus.
8535 Electrical apparatus for switching or protecting CTH, except from heading 8538; or Assembly of semi-
electrical circuits, or for making connections conductor products
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.
ex 8536 Electrical apparatus for switching or protecting CTH, except from heading 8538; or Assembly of semi-
electrical circuits, or for making connections conductor products
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.
ex 8537 10 Intelligent semiconductor based motor-driver- CTH, except from heading 8538; or Assembly of semi-
module for control of electrical motordrives conductor products
with variable speed settings for voltage
< 1 000 V
8541 Diodes, transistors and similar semiconductor As specified for split headings
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.
ex 8541 (a) Crystalline silicon photovoltaic cells, modules CTH

or panels
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.

materials.
HS 2012
Code
9026 Instruments and apparatus for measuring or CTH, except from heading 9033; or Assembly of semi-
checking the flow, level, pressure or other conductor products
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.
9031 Measuring or checking instruments, appliances CTH, except from heading 9033; or Assembly of semi-
and machines, not specified or included conductor products
elsewhere in this Chapter; profile projectors.
CHAPTER 91
Clocks and watches and parts thereof

materials.
HS 2012
Code
ex 9113 Watch straps, watch bands and watch CTH

bracelets, and parts thereof, of textiles.
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.

materials.
HS 2012
Code
ex 9401 Ceramic seats (other than those of heading CTH

and 9402), whether or not convertible into beds,
ex 9403 and other furniture, and parts thereof, decor
ated.
ex 9405 Ceramic lamps and ceramic lighting fittings, CTH

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
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:
(a) through working or processing a maximum content of non-originating materials is not exceeded;
(b) through working or processing the 4-digit Harmonized System heading or 6-digit Harmonized System sub-
heading of the manufactured products becomes different from the 4-digit Harmonized System heading or 6-digit
sub-heading respectively of the materials used;
(c) a specific working and processing operation is carried out;
(d) working or processing is carried out on certain wholly obtained materials.
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:
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;
glass fibres;
metal fibres.
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:
(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.
8.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
(b) redistillation by a very thorough fractionation-process (2);
(c) cracking;
(d) reforming;
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active
(g) polymerisation;
(h) alkylation;
(i) isomerisation;
(j) 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);
(k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;
(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.
(l) 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;
(m) 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;
(n) 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.
(o) 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.
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 Qualifying operation (Working or processing, carried out on non-originating

Description of product
System heading 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, All fish and crustaceans, molluscs and other aquatic invertebrates are
molluscs and other aquatic wholly obtained
invertebrates, except for:
0304 Fish fillets and other fish Manufacture in which all the materials of Chapter 3 used are wholly
meat (whether or not obtained
minced), fresh, chilled of
frozen
0305 Fish, dried, salted or in Manufacture in which all the materials of Chapter 3 used are wholly
brine; smoked fish, whether obtained
or not cooked before or
during the smoking
process; flours, meals and
pellets of fish, fit for
human consumption
ex 0306 Crustaceans, whether in Manufacture in which all the materials of Chapter 3 used are wholly
shell or not, dried, salted obtained
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

(1) (2) (3)
ex 0307 Molluscs, whether in shell or Manufacture in which all the materials of Chapter 3 used are wholly
not, dried, salted or in brine; obtained
aquatic invertebrates other
than crustaceans and
molluscs, dried, salted or in
brine; flours, meals and
pellets of aquatic invert
ebrates other than crusta
ceans, fit for human
consumption
Chapter 4 Dairy produce; birds’ eggs; Manufacture in which:

natural honey; edible — all the materials of Chapter 4 used are wholly obtained; and
products of animal origin,
not elsewhere specified or — the weight of sugar ( ) used does not exceed 40 % of the weight of
1
included; the final product
ex Chapter 5 Products of animal origin, Manufacture from materials of any heading

not elsewhere specified or
included, except for:
ex 0511 91 Inedible fish eggs and roes All the eggs and roes are wholly obtained
Chapter 6 Live trees and other plants; Manufacture in which all the materials of Chapter 6 used are wholly
bulbs, roots and the like; cut obtained
flowers and ornamental
foliage
Chapter 7 Edible vegetables and certain Manufacture in which all the materials of Chapter 7 used are wholly
roots and tubers obtained
Chapter 8 Edible fruit and nuts; peel of Manufacture in which:

citrus fruits or melons — all the fruit, nuts and peels of citrus fruits or melons of Chapter 8
used are wholly obtained, and
— the weight of sugar (1) used does not exceed 40 % of the weight of
the final product
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 Manufacture in which all the materials of Chapters 10 and 11, headings
industry; malt; starches; 0701 and 2303, and sub-heading 0710 10 used are wholly obtained
inulin; wheat gluten; except
for:

(1) (2) (3)
ex 1106 Flour, meal and powder of Drying and milling of leguminous vegetables of heading 0708
the dried, shelled
leguminous vegetables of
heading 0713
Chapter 12 Oil seeds and oleaginous Manufacture from materials of any heading, except that of the product
fruits; miscellaneous grains,
seeds and fruit; industrial
or medicinal plants; straw
and fodder
Chapter 13 Lac; gums, resins and other Manufacture from materials of any heading, in which the weight of
vegetable saps and extracts sugar (1) used does not exceed 40 % of the weight of the final product
Chapter 14 Vegetable plaiting materials; Manufacture from materials of any heading

vegetable products not
elsewhere specified or
included
ex Chapter 15 Animal or vegetable fats and Manufacture from materials of any sub-heading, except that of the
oils and their cleavage product
products; prepared edible
fats; animal or vegetable
waxes; except for:
1501 to 1504 Fats from pig, poultry, Manufacture from materials of any heading except that of the product
bovine, sheep or goat, fish,
etc.
1505, 1506 Wool grease and fatty Manufacture from materials of any heading
and 1520 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.
1509 and Olive oil and its fractions Manufacture in which all the vegetable materials used are wholly
1510 obtained
1516 and Animal or vegetable fats and Manufacture from materials of any heading, except that of the product,
1517 oils and their fractions, in which the weight of all the materials of Chapter 4 used does not
partly or wholly hydro exceed 40 % of the weight of the final product
genated, 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

(1) (2) (3)
Chapter 16 Preparations of meat, of fish Manufacture:

or of crustaceans, molluscs — from materials of any heading, except meat and edible meat offal of
or other aquatic invert Chapter 2 and materials of Chapter 16 obtained from meat and
ebrates edible meat offal of Chapter 2, and
— in which all the materials of Chapter 3 and materials of Chapter 16
obtained from fish and crustaceans, molluscs and other aquatic
invertebrates of Chapter 3 used are wholly obtained
ex Chapter 17 Sugars and sugar confec Manufacture from materials of any heading, except that of the product
tionery; except for:
ex 1702 Other sugars, including Manufacture from materials of any heading, except that of the product,
chemically pure lactose and in which the weight of the materials of headings 1101 to 1108, 1701
glucose, in solid form; sugar and 1703 used does not exceed 30 % of the weight of the final product
syrups; artificial honey,
whether or not mixed with
natural honey; caramel
ex 1702 Chemically pure maltose Manufacture from materials of any heading including other materials of
and fructose heading 1702
1704 Sugar confectionery Manufacture from materials of any heading, except that of the product,
(including white chocolate), in which:
not containing cocoa — the individual weight of sugar (1) and of the materials of Chapter 4
used does not exceed 40 % of the weight of the final product, and
— the total combined weight of sugar (1) and the materials of Chapter 4
used does not exceed 60 % of the weight of final product
Chapter 18 Cocoa and cocoa prepara Manufacture from materials of any heading, except that of the product,
tions in which
— the individual weight of sugar (1) and of the materials of Chapter 4
Chapter 19 Preparations of cereals, Manufacture from materials of any heading, except that of the product,
flour, starch or milk; pastry in which:
cooks’ products — the weight of the materials of Chapters 2, 3 and 16 used does not
exceed 20 % of the weight of the final product, and
— the weight of the materials of headings 1006 and 1101 to 1108

(1) (2) (3)

ex Chapter 20 Preparations of vegetables, Manufacture from materials of any heading, except that of the product,
fruit, nuts or other parts of in which the weight of sugar (1) used does not exceed 40 % of the
plants; except for: weight of the final product
2002 and Tomatoes, mushrooms and Manufacture in which all the materials of Chapters 7 and 8 used are
2003 truffles prepared or wholly obtained
preserved otherwise than
by vinegar of acetic acid
ex Chapter 21 Miscellaneous edible prep Manufacture from materials of any heading, except that of the product,
arations; except for: in which:
2103 Sauces and preparations

therefore; mixed condiments
and mixed seasonings;
mustard flour and meal
and prepared mustard:
- Sauces and preparations Manufacture from materials of any heading, except that of the product.
therefore; mixed However, mustard flour or meal or prepared mustard may be used
condiments and mixed
seasonings
- Mustard flour and meal Manufacture from materials of any heading

and prepared mustard
Chapter 22 Beverages, spirits and Manufacture from materials of any heading, except that of the product
vinegar and headings 2207 and 2208, in which:
— all the materials of sub-headings 0806 10, 2009 61, 2009 69 used
are wholly obtained, and
— the individual weight of sugar and of the materials of Chapter 4 used
does not exceed 40 % of the weight of the final product, and
— the total combined weight of sugar and the materials of Chapter 4

(1) (2) (3)
ex Chapter 23 Residues and waste from the Manufacture from materials of any heading, except that of the product
food industries; prepared
animal fodder; except for:
ex 2303 Residues of starch manu Manufacture from materials of any heading, except that of the product,
facture 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 Manufacture from materials of any heading, except that of the product,
in animal feeding in which:
— all the materials of Chapters 2 and 3 used are wholly obtained, and
— the weight of materials of Chapter 10 and 11 and headings 2302
and 2303 used does not exceed 20 % of the weight of the final
product, and
— the individual weight of sugar (1)) and of the materials of Chapter 4
— the total combined weight of sugar and the materials of Chapter 4
ex Chapter 24 Tobacco and manufactured Manufacture from materials of any heading in which the weight of
tobacco substitutes; except materials of Chapter 24 used does not exceed 30 % of the total
for: weight of materials of Chapter 24 used
2401 Unmanufactured tobacco; All unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly
tobacco refuse obtained
2402 Cigars, cheroots, cigarillos Manufacture from materials of any heading, except that of the product
and cigarettes, of tobacco and of heading 2403, and in which the weight of materials of heading
or of tobacco substitutes 2401 used does not exceed 50 % of the total weight of materials of
heading 2401 used
ex Chapter 25 Salt; sulphur; earths and Manufacture from materials of any heading, except that of the product
stone; plastering materials, or
lime and cement; except for:
Manufacture in which the value of all the materials used does not exceed
ex 2519 Crushed natural magnesium Manufacture from materials of any heading, except that of the product.
carbonate (magnesite), in However, natural magnesium carbonate (magnesite) may be used
hermetically-sealed
containers, and magnesium
oxide, whether or not pure,
other than fused magnesia
or dead-burned (sintered)
magnesia

(1) (2) (3)
Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except that of the product
ex Chapter 27 Mineral fuels, mineral oils Manufacture from materials of any heading, except that of the product
and products of their distil or
lation; bituminous
substances; mineral waxes, Manufacture in which the value of all the materials used does not exceed
except for: 70 % of the ex-works price of the product
ex 2707 Oils in which the weight of Operations of refining and/or one or more specific process(es) (2)
the aromatic constituents or
exceeds that of the non-
aromatic constituents, being Other operations in which all the materials used are classified within a
oils similar to mineral oils heading other than that of the product. However, materials of the same
obtained by distillation of heading as the product may be used, provided that their total value does
high temperature coal tar, not exceed 50 % of the ex-works price of the product
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
2710 Petroleum oils and oils Operations of refining and/or one or more specific process(es) (3)
obtained from bituminous or
minerals, other than crude;
preparations not elsewhere Other operations in which all the materials used are classified within a
specified or included, heading other than that of the product. However, materials of the same
containing by weight 70 % heading as the product may be used, provided that their total value does
or more of petroleum oils not exceed 50 % of the ex-works price of the product
or of oils obtained from
bituminous minerals, these
oils being the basic consti
tuents of the preparations;
waste oils
2711 Petroleum gases and other Operations of refining and/or one or more specific process(es) (3)
gaseous hydrocarbons 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

(1) (2) (3)
2712 Petroleum jelly; paraffin Operations of refining and/or one or more specific process(es) (3)
wax, microcrystalline or
petroleum wax, slack wax,
ozokerite, lignite wax, peat Other operations in which all the materials used are classified within a
wax, other mineral waxes, heading other than that of the product. However, materials of the same
and similar products heading as the product may be used, provided that their total value does
obtained by synthesis or by not exceed 50 % of the ex-works price of the product
other processes, whether or
not coloured
2713 Petroleum coke, petroleum Operations of refining and/or one or more specific process(es) (2)
bitumen and other residues or
of petroleum oils or of oils
obtained from bituminous Other operations in which all the materials used are classified within a
minerals 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
ex Chapter 28 Inorganic chemicals; organic (a) Least developed countries (b) Other beneficiary countries
or inorganic compounds of (hereinafter ‘LDCs’) Manufacture from materials of any
precious metals, of rare- Manufacture from materials of any heading, except that of the product.
earth metals, of radioactive heading, except that of the product. However, materials of the same
elements or of isotopes; However, materials of the same heading as the product may be
except for: heading as the product may be used, provided that their total value
used, provided that their total does not exceed 20 % of the ex-
value does not exceed 20 % of the works price of the product
ex-works price of the product or
or Manufacture in which the value of
Manufacture in which the value of all the materials used does not
all the materials used does not exceed 50 % of the ex-works price
exceed 70 % of the ex-works price of the product
of the product
ex 2811 Sulphur trioxide (a) LDCs (b) Other beneficiary countries

Manufacture from sulphur dioxide Manufacture from sulphur dioxide
or or
Manufacture in which the value of Manufacture in which the value of
all the materials used does not all the materials used does not
exceed 70 % of the ex-works price exceed 50 % of the ex-works price
of the product of the product
ex 2840 Sodium perborate (a) LDCs (b) Other beneficiary countries

Manufacture from disodium tetra Manufacture from disodium tetra
borate pentahydrate borate pentahydrate
or or

(1) (2) (3)
2843 Colloidal precious metals; Manufacture from materials of any heading, including other materials of
inorganic or organic heading 2843
compounds of precious
metals, whether or not
chemically defined;
amalgams of precious
metals
ex 2852 - - Mercury compounds of (a) LDCs (b) Other beneficiary countries

internal ethers and their Manufacture from materials of any Manufacture from materials of any
halogenated, heading. However, the value of all heading. However, the value of all
sulphonated, nitrated or the materials of heading 2909 used the materials of heading 2909 used
nitrosated derivatives shall not exceed 20 % of the ex- shall not exceed 20 % of the ex-
works price of the product works price of the product
or or
- - Mercury compounds of (a) LDCs (b) Other beneficiary countries

nucleic acids and their Manufacture from materials of any Manufacture from materials of any
salts, whether or not heading. However, the value of all heading. However, the value of all
chemically defined; the materials of headings 2852, the materials of headings 2852,
other heterocyclic 2932, 2933 and 2934 used shall 2932, 2933 and 2934 used shall
compounds not exceed 20 % of the ex-works not exceed 20 % of the ex-works
price of the product price of the product
or or
ex Chapter 29 Organic chemicals; except (a) LDCs (b) Other beneficiary countries
for: Manufacture from materials of any Manufacture from materials of any
heading, except that of the product. heading, except that of the product.
However, materials of the same However, materials of the same
heading as the product may be heading as the product may be
used, provided that their total used, provided that their total value
value does not exceed 20 % of the does not exceed 20 % of the ex-
ex-works price of the product works price of the product
or or

(1) (2) (3)
ex 2905 Metal alcoholates of (a) LDCs (b) Other beneficiary countries

alcohols of this heading Manufacture from materials of any Manufacture from materials of any
and of ethanol; except for: heading, including other materials heading, including other materials
of heading 2905. However, metal of heading 2905. However, metal
alcoholates of this heading may alcoholates of this heading may be
be used, provided that their total used, provided that their total value
or or
2905 43; Mannitol; D-glucitol (sor (a) LDCs (b) Other beneficiary countries
2905 44; bitol); Glycerol Manufacture from materials of any Manufacture from materials of any
2905 45 sub-heading, except that of the sub-heading, except that of the
product. However, materials of the product. However, materials of the
same sub-heading as the product same sub-heading as the product
may be used, provided that their may be used, provided that their
total value does not exceed 20 % total value does not exceed 20 % of
of the ex-works price of the the ex-works price of the product
product or
of the product
2915 Saturated acyclic monocar (a) LDCs (b) Other beneficiary countries
boxylic acids and their Manufacture from materials of any Manufacture from materials of any
anhydrides, halides, heading. However, the value of all heading. However, the value of all
peroxides and peroxyacids; the materials of headings 2915 and the materials of headings 2915 and
their halogenated, 2916 used shall not exceed 20 % 2916 used shall not exceed 20 % of
sulphonated, nitrated or of the ex-works price of the the ex-works price of the product
nitrosated derivatives product or
of the product

(1) (2) (3)
ex 2932 - Internal ethers and their (a) LDCs (b) Other beneficiary countries
halogenated, sulphonated, Manufacture from materials of any Manufacture from materials of any
nitrated or nitrosated heading. However, the value of all heading. However, the value of all
derivatives the materials of heading 2909 used the materials of heading 2909 used
shall not exceed 20 % of the ex- shall not exceed 20 % of the ex-
works price of the product works price of the product
or or
- Cyclic acetals and internal (a) LDCs (b) Other beneficiary countries
hemiacetals and their Manufacture from materials of any Manufacture from materials of any
halogenated, sulphonated, heading heading
nitrated or nitrosated
derivatives or or
2933 Heterocyclic compounds (a) LDCs (b) Other beneficiary countries

with nitrogen hetero- Manufacture from materials of any Manufacture from materials of any
atom(s) only heading. However, the value of all heading. However, the value of all
the materials of headings 2932 and the materials of headings 2932 and
2933 used shall not exceed 20 % 2933 used shall not exceed 20 % of
of the ex-works price of the the ex-works price of the product
product or
of the product
2934 Nucleic acids and their salts, (a) LDCs (b) Other beneficiary countries
whether or not chemically Manufacture from materials of any Manufacture from materials of any
defined; other heterocyclic heading. However, the value of all heading. However, the value of all
compounds the materials of headings 2932, the materials of headings 2932,
2933 and 2934 used shall not 2933 and 2934 used shall not
or or

(1) (2) (3)
Chapter 30 Pharmaceutical products Manufacture from materials of any heading
Chapter 31 Fertilisers (a) LDCs (b) Other beneficiary countries

Manufacture from materials of any Manufacture from materials of any
or or
Chapter 32 Tanning or dyeing extracts; (a) LDCs (b) Other beneficiary countries
tannins and their derivatives; Manufacture from materials of any Manufacture from materials of any
dyes, pigments and other heading, except that of the product. heading, except that of the product.
colouring matter; paints However, materials of the same However, materials of the same
and varnishes; putty and heading as the product may be heading as the product may be
other mastics; inks used, provided that their total used, provided that their total value
or or
ex Chapter 33 Essential oils and resinoids; (a) LDCs (b) Other beneficiary countries
perfumery, cosmetic or Manufacture from materials of any Manufacture from materials of any
toilet preparations; except heading, except that of the product. heading, except that of the product.
for: However, materials of the same However, materials of the same
or or

(1) (2) (3)
3301 Essential oils (terpeneless or (a) LDCs (b) Other beneficiary countries
not), including concretes Manufacture from materials of any Manufacture from materials of any
and absolutes; resinoids; heading, including materials of a heading, except that of the product.
extracted oleoresins; concen different ‘group’ (4) in this heading. However, materials of the same
trates of essential oils in fats, However, materials of the same heading as the product may be
in fixed oils, in waxes or the group as the product may be used, provided that their total value
like, obtained by enfleurage used, provided that their total does not exceed 20 % of the ex-
or maceration; terpenic by- value does not exceed 20 % of the works price of the product
products of the deter ex-works price of the product
penation of essential oils; or
aqueous distillates and or Manufacture in which the value of
aqueous solutions of Manufacture in which the value of all the materials used does not
essential oils all the materials used does not exceed 50 % of the ex-works price
of the product
ex Chapter 34 Soap, organic surface-active Manufacture from materials of any heading, except that of the product.
agents, washing prepara However, materials of the same heading as the product may be used,
tions, lubricating prepara provided that their total value does not exceed 20 % of the ex-works
tions, artificial waxes, price of the product
prepared waxes, polishing or
or scouring preparations,
candles and similar articles, Manufacture in which the value of all the materials used does not exceed
modelling pastes, ‘dental 70 % of the ex-works price of the product
waxes’ and dental prep
arations with a basis of
plaster, except for:
ex 3404 Artificial waxes and Manufacture from materials of any heading

prepared waxes:
- - With a basis of paraffin,
petroleum waxes, waxes
obtained from
bituminous minerals,
slack wax or scale wax
Chapter 35 Albuminoidal substances; (a) LDCs (b) Other beneficiary countries

modified starches; glues; Manufacture from materials of any Manufacture from materials of any
enzymes heading, except that of the product, heading, except that of the product,
in which the value of all the in which the value of all the
materials used does not exceed materials used does not exceed
70 % of the ex-works price of the 50 % of the ex-works price of the
product product

(1) (2) (3)
Chapter 36 Explosives; pyrotechnic (a) LDCs (b) Other beneficiary countries

products; matches; pyro Manufacture from materials of any Manufacture from materials of any
phoric alloys; certain heading, except that of the product. heading, except that of the product.
combustible preparations However, materials of the same However, materials of the same
or or
Chapter 37 Photographic or cinemato (a) LDCs (b) Other beneficiary countries

graphic goods Manufacture from materials of any Manufacture from materials of any
or or
ex Chapter 38 Miscellaneous chemical (a) LDCs (b) Other beneficiary countries

products; except for: Manufacture from materials of any Manufacture from materials of any
or or
ex 3803 Refined tall oil (a) LDCs (b) Other beneficiary countries
Refining of crude tall oil Refining of crude tall oil

(1) (2) (3)
or or
ex 3805 Spirits of sulphate (a) LDCs (b) Other beneficiary countries

turpentine, purified Purification by distillation or Purification by distillation or
refining of raw spirits of sulphate refining of raw spirits of sulphate
turpentine turpentine
or or
3806 30 Ester gums (a) LDCs (b) Other beneficiary countries

Manufacture from resin acids Manufacture from resin acids
or or
ex 3807 Wood pitch (wood tar (a) LDCs (b) Other beneficiary countries
pitch) Distillation of wood tar Distillation of wood tar
or or
3809 10 Finishing agents, dye carriers (a) LDCs (b) Other beneficiary countries
to accelerate the dyeing or Manufacture in which the value of Manufacture in which the value of
fixing of dyestuffs and all the materials used does not all the materials used does not
other products and prep exceed 70 % of the ex-works price exceed 50 % of the ex-works price
arations (for example, of the product of the product
dressings and mordants), of
a kind used in the textile,
paper, leather or like indus
tries, not elsewhere specified
or included: With a basis of
amylaceous substances

(1) (2) (3)
3823 Industrial monocarboxylic (a) LDCs (b) Other beneficiary countries

fatty acids; acid oils from Manufacture from materials of any Manufacture from materials of any
refining; industrial fatty heading, including other materials heading, including other materials
alcohols of heading 3823 of heading 3823
or or
3824 60 Sorbitol other than that of (a) LDCs (b) Other beneficiary countries
sub-heading 2905 44 Manufacture from materials of any Manufacture from materials of any
sub-heading, except that of the sub-heading, except that of the
product and except materials of product and except materials of
sub-heading 2905 44. However, sub-heading 2905 44. However,
materials of the same sub-heading materials of the same sub-heading
as the product may be used, as the product may be used,
provided that their total value provided that their total value does
does not exceed 20 % of the ex- not exceed 20 % of the ex-works
works price of the product price of the product
or or
ex Chapter 39 Plastics and articles thereof; (a) LDCs (b) Other beneficiary countries
except for: Manufacture from materials of any Manufacture from materials of any
or or
ex 3907 - Copolymer, made from (a) LDCs (b) Other beneficiary countries
polycarbonate and Manufacture from materials of any Manufacture from materials of any
acrylonitrile-butadiene- heading, except that of the product. heading, except that of the product.
styrene copolymer (ABS) However, materials of the same However, materials of the same
ex-works price of the product (5) works price of the product (5)
or or

(1) (2) (3)
- Polyester (a) LDCs (b) Other beneficiary countries

heading, except that of the product heading, except that of the product
or or
Manufacture from polycarbonate of Manufacture from polycarbonate of
tetrabromo-(bisphenol A) tetrabromo-(bisphenol A)
or or
ex 3920 Ionomer sheets or film (a) LDCs (b) Other beneficiary countries
Manufacture from a thermoplastic Manufacture from a thermoplastic
partial salt which is a copolymer partial salt which is a copolymer of
of ethylene and metacrylic acid ethylene and metacrylic acid partly
partly neutralised with metal ions, neutralised with metal ions, mainly
mainly zinc and sodium zinc and sodium
or or
ex 3921 Foils of plastic, metallised (a) LDCs (b) Other beneficiary countries
Manufacture from highly-trans Manufacture from highly-trans
parent polyester-foils with a parent polyester-foils with a
thickness of less than 23 micron (6) thickness of less than 23 micron (6)
or or
ex Chapter 40 Rubber and articles thereof; Manufacture from materials of any heading, except that of the product
except for: or
4012 Retreaded or used

pneumatic tyres of rubber;
solid or cushion tyres, tyre
treads and tyre flaps, of
rubber:

(1) (2) (3)
- Retreaded pneumatic, Retreading of used tyres

solid or cushion tyres, of
rubber
- Other Manufacture from materials of any heading, except those of headings

4011 and 4012
or
ex Chapter 41 Raw hides and skins (other Manufacture from materials of any heading, except that of the product
than furskins) and leather;
except for:
4101 to 4103 Raw hides and skins of Manufacture from materials of any heading
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
4104 to 4106 Tanned or crust hides and Re-tanning of tanned or pre-tanned hides and skins of sub-headings
skins, without wool or hair 4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91,
on, whether or not split, but or
not further prepared
Manufacture from materials of any heading, except that of the product

(1) (2) (3)
4107, 4112, Leather further prepared Manufacture from materials of any heading, except that of the product.
4113 after tanning or crusting 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 Manufacture from materials of any heading, except that of the product
and harness; travel goods, or
handbags and similar
containers; articles of Manufacture in which the value of all the materials used does not exceed
animal gut (other than silk 70 % of the ex-works price of the product
worm gut)
ex Chapter 43 Furskins and artificial fur; Manufacture from materials of any heading, except that of the product
manufactures thereof; or
except for:
4301 Raw furskins (including Manufacture from materials of any heading

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
ex 4302 Tanned or dressed furskins,

assembled:
- Plates, crosses and similar Bleaching or dyeing, in addition to cutting and assembly of non-
forms assembled tanned or dressed furskins
- Other Manufacture from non-assembled, tanned or dressed furskins
4303 Articles of apparel, clothing Manufacture from non-assembled tanned or dressed furskins of heading
accessories and other articles 4302
of furskin
ex Chapter 44 Wood and articles of wood; Manufacture from materials of any heading, except that of the product
wood charcoal; except for: or

(1) (2) (3)
ex 4407 Wood sawn or chipped Planing, sanding or end-jointing

lengthwise, sliced or peeled,
of a thickness exceeding
6 mm, planed, sanded or
end-jointed
ex 4408 Sheets for veneering Splicing, planing, sanding or endjointing

(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
ex 4410 to Beadings and mouldings, Beading or moulding

ex 4413 including moulded skirting
and other moulded boards
ex 4415 Packing cases, boxes, crates, Manufacture from boards not cut to size
drums and similar packings,
of wood
ex 4418 - Builders’ joinery and Manufacture from materials of any heading, except that of the product.
carpentry of wood However, cellular wood panels, shingles and shakes may be used
- Beadings and mouldings Beading or moulding
ex 4421 Match splints; wooden pegs Manufacture from wood of any heading, except drawn wood of heading
or pins for footwear 4409
Chapter 45 Cork and articles of cork Manufacture from materials of any heading, except that of the product
or

(1) (2) (3)
Chapter 46 Manufactures of straw, of Manufacture from materials of any heading, except that of the product
esparto or of other plaiting or
materials; basketware and
wickerwork Manufacture in which the value of all the materials used does not exceed
Chapter 47 Pulp of wood or of other Manufacture from materials of any heading, except that of the product
fibrous cellulosic material; or
recovered (waste and scrap)
paper or paperboard Manufacture in which the value of all the materials used does not exceed
Chapter 48 Paper and paperboard; Manufacture from materials of any heading, except that of the product
articles of paper pulp, of or
paper or of paperboard
Chapter 49 Printed books, newspapers, Manufacture from materials of any heading, except that of the product
pictures and other products or
of the printing industry;
manuscripts, typescripts Manufacture in which the value of all the materials used does not exceed
and plans 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 Carding or combing of silk waste

cocoons unsuitable for
reeling, yarn waste and
garnetted stock), carded or
combed
5004 to Silk yarn and yarn spun Spinning of natural fibres or extrusion of man-made fibres accompanied
ex 5006 from silk waste by spinning or twisting (7)
5007 Woven fabrics of silk or of (a) LDCs (b) Other beneficiary countries
silk waste: Weaving (7) Spinning of natural and/or man-
or made staple fibres or extrusion of
man-made filament yarn or
Printing accompanied by at least twisting, in each case accompanied
two preparatory or finishing oper by weaving
ations (such as scouring, bleaching,
mercerising, heat setting, raising, or
calendaring, shrink resistance Weaving accompanied by dyeing
processing, permanent finishing, or
decatising, impregnating, mending
and burling) where the value of Yarn dyeing accompanied by
the unprinted fabric used does not weaving
exceed 47,5 % of the ex-works or

(1) (2) (3)
Printing accompanied by at least

two preparatory or finishing oper
mercerising, heat setting, raising,
calendering, shrink resistance
processing, permanent finishing,
and burling), provided that the
value of the unprinted fabric used
does not exceed 47.5 % of the ex-
works price of the product (7)
ex Chapter 51 Wool, fine or coarse animal Manufacture from materials of any heading, except that of the product
hair; horsehair yarn and
woven fabric; except for:
5106 to 5110 Yarn of wool, of fine or Spinning of natural fibres or extrusion of man-made fibres accompanied
coarse animal hair or of by spinning (7)
horsehair
5111 to 5113 Woven fabrics of wool, of (a) LDCs (b) Other beneficiary countries
fine or coarse animal hair Weaving (7) Spinning of natural and/or man-
or of horsehair: made staple fibres or extrusion of
or
man-made filament yarn, in each
Printing accompanied by at least case accompanied by weaving
ations (such as scouring, bleaching, or
mercerising, heat setting, raising, Weaving accompanied by dyeing
calendaring, shrink resistance or
decatising, impregnating, mending Yarn dyeing accompanied by
and burling) where the value of weaving
the unprinted fabric used does not or
exceed 47,5 % of the ex-works
price of the product Printing accompanied by at least
does not exceed 47,5 % of the ex-

(1) (2) (3)
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 (7)
5208 to 5212 Woven fabrics of cotton: (a) LDCs (b) Other beneficiary countries
Weaving (7) Spinning of natural and/or man-
mercerising, heat setting, raising, Weaving accompanied by dyeing or
calendaring, shrink resistance by coating
ex Chapter 53 Other vegetable textile Manufacture from materials of any heading, except that of the product
fibres; paper yarn and
woven fabrics of paper
yarn; except for:
5306 to 5308 Yarn of other vegetable Spinning of natural fibres or extrusion of man-made fibres accompanied
textile fibres; paper yarn by spinning (7)

(1) (2) (3)
5309 to 5311 Woven fabrics of other (a) LDCs (b) Other beneficiary countries
vegetable textile fibres; Weaving (7) Spinning of natural and/or man-
woven fabrics of paper yarn: made staple fibres or extrusion of
or
5401 to 5406 Yarn, monofilament and Extrusion of man-made fibres accompanied by spinning or spinning of
thread of man-made fila natural fibres (7)
ments
5407 and Woven fabrics of man-made (a) LDCs (b) Other beneficiary countries
5408 filament yarn: Weaving (7) Spinning of natural and/or man-
and burling) where the value of Twisting or texturing accompanied
the unprinted fabric used does not by weaving provided that the value
exceed 47,5 % of the ex-works of the non-twisted/non-textured
price of the product yarns used does not exceed 47,5 %
of the ex-works price of the
product

(1) (2) (3)
or
5501 to 5507 Man-made staple fibres Extrusion of man-made fibres
5508 to 5511 Yarn and sewing thread of Spinning of natural fibres or extrusion of man-made fibres accompanied
man-made staple fibres by spinning (7)
5512 to 5516 Woven fabrics of man-made (a) LDCs (b) Other beneficiary countries
staple fibres: Weaving (7) Spinning of natural and/or man-

(1) (2) (3)
Ex Chapter 56 Wadding, felt and non- Extrusion of man-made fibres accompanied by spinning or spinning of
wovens; special yarns; natural fibres
twine, cordage, ropes and or
cables and articles thereof;
except for: Flocking accompanied by dyeing or printing (7)
5602 Felt, whether or not impreg

nated, coated, covered or
laminated:
- - Needleloom felt Extrusion of man-made fibres accompanied by fabric formation,

However:
— polypropylene filament of heading 5402,
— polypropylene fibres of heading 5503 or 5506, or
— polypropylene filament tow of heading 5501,
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 (7)
- - Other Extrusion of man-made fibres accompanied by fabric formation,

or
Fabric formation alone in the case of other felt made from natural
fibres (7)
5603 Nonwovens, whether or not (a) LDCs (b) Other beneficiary countries
impregnated, coated, Any non-woven process including Extrusion of man-made fibres, or
covered or laminated needle punching use of natural fibres, accompanied
by nonwoven techniques including
needle punching
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:
- - Rubber thread and cord, Manufacture from rubber thread or cord, not textile covered
textile covered

(1) (2) (3)
- - Other Extrusion of man-made fibres accompanied by spinning or spinning of

natural fibres (7)
5605 Metallised yarn, whether or Extrusion of man-made fibres accompanied by spinning or spinning of
not gimped, being textile natural and/or man-made staple fibres (7)
yarn, or strip or the like of
combined with metal in
the form of thread, strip or
powder or covered with
metal
5606 Gimped yarn, and strip and Extrusion of man-made fibres accompanied by spinning or spinning of
the like of heading 5404 or natural and/or man-made staple fibres
5405, gimped (other than or
those of heading 5605 and
gimped horsehair yarn); Spinning accompanied with flocking
chenille yarn (including or
flock chenille yarn); loop
wale-yarn Flocking accompanied by dyeing (7)
Chapter 57 Carpets and other textile Spinning of natural and/or man-made staple fibres or extrusion of man-
floor coverings: 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 (7)
However:
— polypropylene filament of heading 5402,
— polypropylene fibres of heading 5503 or 5506, or
— polypropylene filament tow of heading 5501,
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
Jute fabric may be used as a backing

(1) (2) (3)
Ex Chapter 58 Special woven fabrics; tufted (a) LDCs (b) Other beneficiary countries
textile fabrics; lace; tapes Weaving (7) Spinning of natural and/or man-
tries; trimmings; made staple fibres or extrusion of
embroidery; except for: or
calendaring, shrink resistance flocking or coating
and burling) where the value of Flocking accompanied by dyeing or
the unprinted fabric used does not by printing
Yarn dyeing accompanied by
weaving
or
5805 Hand-woven tapestries of Manufacture from materials of any heading, except that of the product
the types Gobelins,
Flanders, Aubusson,
Beauvais and the like, and
needle-worked tapestries
(for example, petit point,
cross stitch), whether or
not made up
5810 Embroidery in the piece, in Manufacture in which the value of all the materials used does not exceed
strips or in motifs 50 % of the ex-works price of the product
5901 Textile fabrics coated with Weaving accompanied by dyeing or by flocking or by coating
gum or amylaceous or
substances, of a kind used
for the outer covers of Flocking accompanied by dyeing or by printing
books or the like; tracing
cloth; prepared painting
canvas; buckram and
similar stiffened textile
fabrics of a kind used for
hat foundations

(1) (2) (3)
5902 Tyre cord fabric of high

tenacity yarn of nylon or
other polyamides, polyesters
or viscose rayon:
- - Containing not more Weaving

than 90 % by weight of
textile materials
- - Other Extrusion of man-made fibres accompanied by weaving
5903 Textile fabrics impregnated, Weaving accompanied by dyeing or by coating

coated, covered or or
laminated with plastics,
other than those of Printing accompanied by at least two preparatory or finishing operations
heading 5902 (such as scouring, bleaching, mercerising, heat setting, raising, calen
dering, 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 Weaving accompanied by dyeing or by coating (7)

cut to shape; floor
coverings consisting of a
coating or covering applied
on a textile backing,
whether or not cut to shape
5905 Textile wall coverings:
- - Impregnated, coated, Weaving accompanied by dyeing or by coating

covered or laminated
with rubber, plastics or
other materials
- - Other 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

(1) (2) (3)
Printing accompanied by at least two preparatory or finishing operations

(such as scouring, bleaching, mercerising, heat setting, raising, calen
of the product (7):
5906 Rubberised textile fabrics,

other than those of
heading 5902:
- - Knitted or crocheted Spinning of natural and/or man-made staple fibres or extrusion of man-
fabrics 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 (7)
- - Other fabrics made of Extrusion of man-made fibres accompanied by weaving

synthetic filament yarn,
containing more than
90 % by weight of
textile materials
- - Other Weaving accompanied by dyeing or by coating

or
Dyeing of yarn of natural fibres accompanied by weaving
5907 Textile fabrics otherwise Weaving accompanied by dyeing or by flocking or by coating

impregnated, coated or or
covered; painted canvas
being theatrical scenery, Flocking accompanied by dyeing or by printing
studio back-cloths or the or
like
Printing accompanied by at least two preparatory or finishing operations
(such as scouring, bleaching, mercerising, heat setting, raising, calen
of the product

(1) (2) (3)
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 impreg
nated:
- - Incandescent gas Manufacture from tubular knitted gas-mantle fabric

mantles, impregnated
- - Other Manufacture from materials of any heading, except that of the product
5909 to 5911 Textile articles of a kind

suitable for industrial use:
- - Polishing discs or rings Weaving

other than of felt of
heading 5911
- - Woven fabrics, of a kind (a) LDCs (b) Other beneficiary countries

commonly used in Weaving (7) Extrusion of man-made fibres or
papermaking or other Spinning of natural and/or of man-
technical uses, felted or made staple fibres, in each case
not, whether or not accompanied by weaving
impregnated or coated,
tubular or endless with or
single or multiple warp Weaving accompanied by dyeing or
and/or weft, or flat by coating
woven with multiple
warp and/or weft of Only the following yarns may be
heading 5911 used:
— coir yarn
— yarn of polytetrafluoroethy
lene (12),
— yarn, multiple, of polyamide,
coated impregnated or covered
with a phenolic resin,
— yarn of synthetic textile fibres of
aromatic polyamides, obtained
by polycondensation of m-
phenylenediamine and isoph
thalic acid,
— monofil of polytetrafluoroethy
lene (12),

(1) (2) (3)
— yarn of synthetic textile fibres of

poly(p-phenylene terephthala
mide),
— glass fibre yarn, coated with
phenol resin and gimped with
acrylic yarn (12),
— copolyester monofilaments of a
polyester and a resin of tereph
thalic acid and 1,4-cyclohex
anediethanol and isophthalic
acid
- - Other Extrusion of man-made filament yarn or spinning of natural or man-

made staple fibres, accompanied by weaving (7)
or
Weaving accompanied by dyeing or by coating
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
Chapter 61 Articles of apparel and

clothing accessories, knitted
or crocheted:
- - Obtained by sewing (a) LDCs (b) Other beneficiary countries

together or otherwise Manufacture from fabric Knitting and making-up (including
assembling, two or cutting) (7) (9)
more pieces of knitted
or crocheted fabric
which have been either
cut to form or obtained
directly to form
- - Other 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) (7)

(1) (2) (3)
Ex Chapter 62 Articles of apparel and (a) LDCs (b) Other beneficiary countries
clothing accessories, not Manufacture from fabric Weaving accompanied by making-
knitted or crocheted; except up (including cutting)
for:
or
Making-up preceded by printing
accompanied by at least two
preparatory or finishing operations
(such as scouring, bleaching,
works price of the product (7) (9)
ex 6202, Women’s, girls’ and babies’ (a) LDCs (b) Other beneficiary countries
ex 6204, clothing and clothing acces Chapter rule applies Weaving accompanied by making-
ex 6206, sories for babies, up (including cutting)
ex 6209 and embroidered
ex 6211 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 (9) (9)
ex 6212 Brassieres, girdles, corsets,

braces, suspenders, garters
and similar articles and
parts thereof, knitted or
crocheted
- - Obtained by sewing (a) LDCs (b) Other beneficiary countries

together or otherwise Manufacture from fabric Knitting and making-up (including
assembling, two or cutting) (7) (10)
more pieces of knitted
or crocheted fabric
which have been either
cut to form or obtained
directly to form
- Other 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) (10)

(1) (2) (3)
ex 6210 and Fire-resistant equipment of (a) LDCs (b) Other beneficiary countries
ex 6216 fabric covered with foil of Chapter rule applies Weaving accompanied by making-
aluminised polyester 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) (9)
6213 and Handkerchiefs, shawls,

6214 scarves, mufflers, mantillas,
veils and the like:
- - Embroidered 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 (9)
or
Making-up preceded by printing accompanied by at least two
preparatory or finishing operations (such as scouring, bleaching, merce
rising, 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 (7) (9)
- - Other 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, merce
rising, 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 (7) (9)
6217 Other made up clothing

accessories; parts of
garments or of clothing
accessories, other than
those of heading 6212:

(1) (2) (3)
- - Embroidered Weaving accompanied by making-up (including cutting)

or
of the product (9)
- - Fire-resistant equipment Weaving accompanied by making-up (including cutting)

of fabric covered with or
foil of aluminised poly
ester 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) (9)
- - Interlinings for collars Manufacture from materials of any heading, except that of the product,
and cuffs, cut out and in which the value of all the materials used does not exceed 40 % of
the ex-works price of the product
- - Other (a) LDCs (b) Other beneficiary countries

Chapter rule applies Weaving accompanied by making-
up (including cutting) (9)
Ex Chapter 63 Other made-up textile Manufacture from materials of any heading, except that of the product
articles; sets; worn clothing
and worn textile articles;
rags; except for:
6301 to 6304 Blankets, travelling rugs, bed

linen etc.; curtains etc.; other
furnishing articles:
- - Of felt, of nonwovens (a) LDCs (b) Other beneficiary countries

Any non-woven process including Extrusion of man-made fibres or
needle punching accompanied by use of natural fibres in each case
making up (including cutting) accompanied by non-woven
process including needle punching
and making-up (including
cutting) (7)
- - Other:
- - Embroidered Weaving or knitting accompanied by making-up (including cutting)

or
of the product (9) (11)
- - Other Weaving or knitting accompanied by making-up (including cutting)


(1) (2) (3)
6305 Sacks and bags, of a kind (a) LDCs (b) Other beneficiary countries
used for the packing of Weaving or knitting and making- Extrusion of man-made fibres or
goods up (including cutting) (7) spinning of natural and/or man-
made staple fibres accompanied by
weaving or knitting and making-up
(including cutting) (7)
6306 Tarpaulins, awnings and

sunblinds; tents; sails for
boats, sailboards or land
craft; camping goods:
- - Of nonwovens (a) LDCs (b) Other beneficiary countries

Any non-woven process including Extrusion of man-made fibres or
needle punching accompanied by natural fibres in each case accom
making up (including cutting) panied by any non-woven tech
niques including needle punching
- - Other Weaving accompanied by making-up (including cutting) (7) (9)

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, Manufacture in which the value of all the materials used does not exceed
including dress patterns 40 % of the ex-works price of the product
6308 Sets consisting of woven (a) LDCs (b) Other beneficiary countries
fabric and yarn, whether or Each item in the set must satisfy Each item in the set must satisfy
not with accessories, for the rule which would apply to it the rule which would apply to it if
making up into rugs, tapes if it were not included in the set. it were not included in the set.
tries, embroidered table However, non-originating articles However, non-originating articles
cloths or serviettes, or may be incorporated, provided may be incorporated, provided that
similar textile articles, put that their total value does not their total value does not exceed
up in packings for retail sale exceed 25 % of the ex-works price 15 % of the ex-works price of the
of the set set

(1) (2) (3)
Ex Chapter 64 Footwear, gaiters and the Manufacture from materials of any heading, except from assemblies of
like; parts of such articles; uppers affixed to inner soles or to other sole components of heading
except for: 6406
6406 Parts of footwear (including Manufacture from materials of any heading, except that of the product
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
Chapter 65 Headgear and parts thereof Manufacture from materials of any heading, except that of the product
Chapter 66 Umbrellas, sun umbrellas, Manufacture from materials of any heading, except that of the product
walking-sticks, seat-sticks, or
whips, riding-crops, and
parts thereof: Manufacture in which the value of all the materials used does not exceed
Chapter 67 Prepared feathers and down Manufacture from materials of any heading, except that of the product
and articles made of feathers
or of down; artificial
flowers; articles of human
hair
ex Chapter 68 Articles of stone, plaster, Manufacture from materials of any heading, except that of the product
cement, asbestos, mica or or
similar materials, except for:
ex 6803 Articles of slate or of Manufacture from worked slate

agglomerated slate
ex 6812 Articles of asbestos; articles Manufacture from materials of any heading

of mixtures with a basis of
asbestos or of mixtures with
a basis of asbestos and
magnesium carbonate

(1) (2) (3)
ex 6814 Articles of mica, including Manufacture from worked mica (including agglomerated or reconstituted
agglomerated or recon mica)
stituted mica, on a support
of paper, paperboard or
other materials
Chapter 69 Ceramic products (a) LDCs (b) Other beneficiary countries

or or
ex Chapter 70 Glass and glassware, except Manufacture from materials of any heading, except that of the product
for: or
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:
- Glass-plate substrates, Manufacture from non-coated glass-plate substrate of heading 7006

coated with a dielectric
thin film, and of a semi
conductor grade in
accordance with SEMII-
standards (8)
- Other Manufacture from materials of heading 7001
7010 Carboys, bottles, flasks, jars, Manufacture from materials of any heading, except that of the product
pots, phials, ampoules and or
other containers, of glass,
of a kind used for the Cutting of glassware, provided that the total value of the uncut glassware
conveyance or packing of used does not exceed 50 % of the ex-works price of the product
goods; preserving jars of
glass; stoppers, lids and
other closures, of glass

(1) (2) (3)
7013 Glassware of a kind used for Manufacture from materials of any heading, except that of the product
table, kitchen, toilet, office, or
indoor decoration or
similar purposes (other Cutting of glassware, provided that the total value of the uncut glassware
than that of heading 7010 used does not exceed 50 % of the ex-works price of the product
or 7018) or
Hand-decoration (except silk-screen printing) of hand-blown glassware,
provided that the total value of the hand-blown glassware used does not
ex 7019 Articles (other than yarn) of Manufacture from:

glass fibres — uncoloured slivers, rovings, yarn or chopped strands, or
— glass wool
ex Chapter 71 Natural or cultured pearls, Manufacture from materials of any heading, except that of the product
precious or semi-precious or
stones, precious metals,
metals clad with precious Manufacture in which the value of all the materials used does not exceed
metal, and articles thereof; 70 % of the ex-works price of the product
imitation jewellery; coin,
except for:
7106, 7108 Precious metals:

and 7110
- Unwrought 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
- Semi-manufactured or in Manufacture from unwrought precious metals

powder form
ex 7107, Metals clad with precious Manufacture from metals clad with precious metals, unwrought
ex 7109 and metals, semi-manufactured
ex 7111
7115 Other articles of precious Manufacture from materials of any heading, except that of the product
metal or of metal clad with
precious metal

(1) (2) (3)
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
ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that of the product
7207 Semi-finished products of Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205
iron or non-alloy steel or 7206
7208 to 7216 Flat-rolled products, bars Manufacture from ingots or other primary forms or semi-finished
and rods, angles, shapes materials of heading 7206 or 7207
and sections of iron or
non-alloy steel
7217 Wire of iron or non-alloy Manufacture from semi-finished materials of heading 7207
steel
7218 91 and Semi-finished products Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205
7218 99 or sub-heading 7218 10
7219 to 7222 Flat-rolled products, bars Manufacture from ingots or other primary forms or semi-finished
and rods, angles, shapes materials of heading 7218
and sections of stainless
steel
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- Manufacture from ingots or other primary forms or semi-finished
rolled bars and rods, in materials of heading 7206, 7207, 7218 or 7224
irregularly wound coils;
angles, shapes and sections,
of other alloy steel; hollow
drill bars and rods, of alloy
or non-alloy steel
7229 Wire of other alloy steel Manufacture from semi-finished materials of heading 7224
ex Chapter 73 Articles of iron or steel; Manufacture from materials of any heading, except that of the product
except for:
ex 7301 Sheet piling Manufacture from materials of heading 7207


(1) (2) (3)
7302 Railway or tramway track Manufacture from materials of heading 7206

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
7304, 7305 Tubes, pipes and hollow Manufacture from materials of heading 7206, 7207, 7208, 7209, 7210,
and 7306 profiles, of iron (other than 7211, 7212, 7218, 7219, 7220 or 7224
cast iron) or steel
ex 7307 Tube or pipe fittings of Turning, drilling, reaming, threading, deburring and sandblasting of
stainless steel 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 prefab Manufacture from materials of any heading, except that of the product.
ricated buildings of heading However, welded angles, shapes and sections of heading 7301 may not
9406) and parts of be used
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
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; Manufacture from materials of any heading, except that of the product
except for:
7403 Refined copper and copper Manufacture from materials of any heading
alloys, unwrought

(1) (2) (3)
Chapter 75 Nickel and articles thereof Manufacture from materials of any heading, except that of the product
ex Chapter 76 Aluminium and articles Manufacture from materials of any heading, except that of the product
thereof; except for:
7601 Unwrought aluminium Manufacture from materials of any heading
7607 Aluminium foil (whether or Manufacture from materials of any heading, except that of the product
not printed or backed with and heading 7606
paper, paperboard, plastics
or similar backing materials)
of a thickness (excluding
any backing) not exceeding
0,2 mm
Chapter 77 Reserved for possible future

use in the Harmonised
System
ex Chapter 78 Lead and articles thereof, Manufacture from materials of any heading, except that of the product
except for:
7801 Unwrought lead:
- Refined lead Manufacture from materials of any heading
- Other 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; Manufacture from materials of any heading
articles thereof
ex Chapter 82 Tools, implements, cutlery, Manufacture from materials of any heading, except that of the product
spoons and forks, of base or
metal; parts thereof of base
metal; except for: Manufacture in which the value of all the materials used does not exceed

(1) (2) (3)
8206 Tools of two or more of the Manufacture from materials of any heading, except those of headings
headings 8202 to 8205, put 8202 to 8205. However, tools of headings 8202 to 8205 may be
up in sets for retail sale 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, Manufacture from materials of any heading, except that of the product.
serrated or not (including However, knife blades and handles of base metal may be used
pruning knives), other than
knives of heading 8208, and
blades therefor
8214 Other articles of cutlery (for Manufacture from materials of any heading, except that of the product.
example; hair clippers, However, handles of base metal may be used
butchers’ or kitchen
cleavers, choppers and
mincing knives, paper
knives); manicure or
pedicure sets and
instruments (including nail
files)
8215 Spoons, forks, ladles, Manufacture from materials of any heading, except that of the product.
skimmers, cake-servers, However, handles of base metal may be used
fish-knives, butter-knives,
sugar tongs and similar
kitchen or tableware
ex Chapter 83 Miscellaneous articles of Manufacture from materials of any heading, except that of the product
base metal; except for: or
ex 8302 Other mountings, fittings Manufacture from materials of any heading, except that of the product.
and similar articles suitable However, other materials of heading 8302 may be used, provided that
for buildings, and their total value does not exceed 20 % of the ex-works price of the
automatic door closers product
ex 8306 Statuettes and other orna Manufacture from materials of any heading, except that of the product.
ments, of base metal 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

(1) (2) (3)
ex Chapter 84 Nuclear reactors, boilers, Manufacture from materials of any heading, except that of the product
machinery and mechanical or
appliances; parts thereof;
except for: Manufacture in which the value of all the materials used does not exceed
8401 Nuclear reactors; fuel Manufacture in which the value of all the materials used does not exceed
elements (cartridges), non- 70 % of the ex-works price of the product
irradiated, for nuclear
reactors; machinery and
apparatus for isotopic separ
ation
8407 Spark-ignition reciprocating (a) LDCs (b) Other beneficiary countries

or rotary internal Manufacture in which the value of Manufacture in which the value of
combustion piston engines all the materials used does not all the materials used does not
8408 Compression-ignition (a) LDCs (b) Other beneficiary countries

internal combustion piston Manufacture in which the value of Manufacture in which the value of
engines (diesel or semi- all the materials used does not all the materials used does not
diesel engines exceed 70 % of the ex-works price exceed 50 % of the ex-works price
8427 Fork-lift trucks; other works Manufacture in which the value of all the materials used does not exceed
trucks fitted with lifting or 70 % of the ex-works price of the product
handling equipment
8482 Ball or roller bearings (a) LDCs (b) Other beneficiary countries
ex Chapter 85 Electrical machinery and Manufacture from materials of any heading, except that of the product
equipment and parts or
thereof; sound recorders
and reproducers, television Manufacture in which the value of all the materials used does not exceed
image and sound recorders 70 % of the ex-works price of the product
and reproducers, and parts
and accessories of such
articles; except for:

(1) (2) (3)
8501, 8502 Electric motors and gener (a) LDCs (b) Other beneficiary countries
ators; Electric generating Manufacture from materials of any Manufacture from materials of any
sets and rotary converters heading, except that of the product heading, except that of the product
and of heading 8503 and of heading 8503
or or
8513 Portable electric lamps (a) LDCs (b) Other beneficiary countries
designed to function by Manufacture from materials of any Manufacture from materials of any
their own source of energy heading, except that of the product heading, except that of the product.
(for example, dry batteries,
accumulators, magnetos), or or
other than lighting Manufacture in which the value of Manufacture in which the value of
equipment of heading 8512 all the materials used does not all the materials used does not
8519 Sound recording and sound (a) LDCs (b) Other beneficiary countries
reproducing apparatus Manufacture from materials of any Manufacture from materials of any
and of heading 8522 and of heading 8522
or or
8521 Video recording or repro (a) LDCs (b) Other beneficiary countries
ducing apparatus, whether Manufacture from materials of any Manufacture from materials of any
or not incorporating a heading, except that of the product heading, except that of the product
video tuner and of heading 8522 and of heading 8522
or or

(1) (2) (3)
8523 Discs, tapes, solid-state non- (a) LDCs (b) Other beneficiary countries
volatile storage devices, Manufacture in which the value of Manufacture in which the value of
‘smart cards’ and other all the materials used does not all the materials used does not
media for the recording of exceed 70 % of the ex-works price exceed 50 % of the ex-works price
sound or of other of the product of the product
phenomena, whether or
not recorded, including
matrices and masters for
the production of discs, but
excluding products of
Chapter 37
8525 Transmission apparatus for (a) LDCs (b) Other beneficiary countries
radio-broadcasting or Manufacture from materials of any Manufacture from materials of any
television, whether or not heading, except that of the product heading, except that of the product
incorporating reception and of heading 8529 and of heading 8529
apparatus or sound
recording or reproducing or or
apparatus; television Manufacture in which the value of Manufacture in which the value of
cameras, digital cameras all the materials used does not all the materials used does not
and other video camera exceed 70 % of the ex-works price exceed 50 % of the ex-works price
recorders of the product of the product
8526 Radar apparatus, radio navi (a) LDCs (b) Other beneficiary countries
gational aid apparatus and Manufacture from materials of any Manufacture from materials of any
radio remote control heading, except that of the product heading, except that of the product
apparatus and of heading 8529 and of heading 8529
or or
8527 Reception apparatus for (a) LDCs (b) Other beneficiary countries
radio-broadcasting, whether Manufacture from materials of any Manufacture from materials of any
or not combined, in the heading, except that of the product heading, except that of the product
same housing, with sound and of heading 8529 and of heading 8529
recording or reproducing
apparatus or a clock or or

(1) (2) (3)
8528 Monitors and projectors, not (a) LDCs (b) Other beneficiary countries
incorporating television Manufacture from materials of any Manufacture from materials of any
reception apparatus; heading, except that of the product heading, except that of the product
reception apparatus for and of heading 8529 and of heading 8529
television, whether or not
incorporating radio- or or
broadcast receivers or Manufacture in which the value of Manufacture in which the value of
sound or video recording all the materials used does not all the materials used does not
or reproducing apparatus exceed 70 % of the ex-works price exceed 50 % of the ex-works price
8535 to 8537 Electrical apparatus for (a) LDCs (b) Other beneficiary countries
switching or protecting elec Manufacture from materials of any Manufacture from materials of any
trical circuits, or for making heading, except that of the product heading, except that of the product
connections to or in elec and of heading 8538 and of heading 8538
trical circuits; connectors
for optical fibres, optical or or
fibre bundles or cables; Manufacture in which the value of Manufacture in which the value of
boards, panels, consoles, all the materials used does not all the materials used does not
desks, cabinets and other exceed 70 % of the ex-works price exceed 50 % of the ex-works price
bases, for electric control of the product of the product
or the distribution of elec
tricity
8540 11 and Cathode ray television (a) LDCs (b) Other beneficiary countries
8540 12 picture tubes, including Manufacture in which the value of Manufacture in which the value of
video monitor cathode ray all the materials used does not all the materials used does not
tubes exceed 70 % of the ex-works price exceed 50 % of the ex-works price
ex 8542 31, Monolithic integrated Manufacture in which the value of all the materials used does not exceed
ex 8542 32, circuits 50 % of the ex-works price of the product
ex 8542 33, or
ex 8542 39
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 (a) LDCs (b) Other beneficiary countries

enamelled or anodised) Manufacture in which the value of Manufacture in which the value of
wire, cable (including all the materials used does not all the materials used does not
coaxial cable) and other exceed 70 % of the ex-works price exceed 50 % of the ex-works price
insulated electric of the product of the product
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

(1) (2) (3)
8545 Carbon electrodes, carbon Manufacture in which the value of all the materials used does not exceed
brushes, lamp carbons, 70 % of the ex-works price of the product
battery carbons and other
articles of graphite or other
carbon, with or without
metal, of a kind used for
electrical purposes
8546 Electrical insulators of any (a) LDCs (b) Other beneficiary countries
material Manufacture in which the value of Manufacture in which the value of
8547 Insulating fittings for elec (a) LDCs (b) Other beneficiary countries
trical machines, appliances Manufacture in which the value of Manufacture in which the value of
or equipment, being fittings all the materials used does not all the materials used does not
wholly of insulating exceed 70 % of the ex-works price exceed 50 % of the ex-works price
materials apart from any of the product of the product
minor components of
metal (for example,
threaded sockets) incor
porated during moulding
solely for purposes of
assembly, other than insu
lators of heading 8546; elec
trical conduit tubing and
joints therefor, of base
metal lined with insulating
material
8548 Waste and scrap of primary (a) LDCs (b) Other beneficiary countries
cells, primary batteries and Manufacture in which the value of Manufacture in which the value of
electric accumulators; spent all the materials used does not all the materials used does not
primary cells, spent primary exceed 70 % of the ex-works price exceed 50 % of the ex-works price
batteries and spent electric of the product of the product
accumulators; electrical
parts of machinery or
apparatus, not specified or
included elsewhere in this
Chapter
Chapter 86 Railway or tramway loco Manufacture in which the value of all the materials used does not exceed
motives, rolling-stock and 70 % of the ex-works price of the product
parts thereof; railway or
tramway track fixtures and
fittings and parts thereof;
mechanical (including
electro-mechanical) traffic
signalling equipment of all
kinds

(1) (2) (3)
ex Chapter 87 Vehicles other than railway (a) LDCs (b) Other beneficiary countries
or tramway rolling-stock, Manufacture in which the value of Manufacture in which the value of
and parts and accessories all the materials used does not all the materials used does not
thereof; except for: exceed 70 % of the ex-works price exceed 50 % of the ex-works price
8711 Motorcycles (including (a) LDCs (b) Other beneficiary countries

mopeds) and cycles fitted Manufacture from materials of any Manufacture from materials of any
with an auxiliary motor, heading, except that of the product heading, except that of the product
with or without side-cars;
side-cars or or
ex Chapter 88 Aircraft, spacecraft, and Manufacture from materials of any heading, except that of the product
parts thereof, except for: or
ex 8804 Rotochutes Manufacture from materials of any heading, including other materials of
heading 8804
or
Chapter 89 Ships, boats and floating Manufacture from materials of any heading, except that of the product
structures or
ex Chapter 90 Optical, photographic, Manufacture from materials of any heading, except that of the product
cinematographic, measuring, or
checking, precision, medical
or surgical instruments and Manufacture in which the value of all the materials used does not exceed
apparatus; parts and acces 70 % of the ex-works price of the product
sories thereof, except for:

(1) (2) (3)
9002 Lenses, prisms, mirrors and (a) LDCs (b) Other beneficiary countries
other optical elements, of Manufacture in which the value of Manufacture in which the value of
any material, mounted, all the materials used does not all the materials used does not
being parts of or fittings exceed 70 % of the ex-works price exceed 50 % of the ex-works price
for instruments or of the product of the product
apparatus, other than such
elements of glass not
optically worked
9033 Parts and accessories (not (a) LDCs (b) Other beneficiary countries
specified or included Manufacture in which the value of Manufacture in which the value of
elsewhere in this Chapter) all the materials used does not all the materials used does not
for machines, appliances, exceed 70 % of the ex-works price exceed 50 % of the ex-works price
instruments or apparatus of of the product of the product
Chapter 90
Chapter 91 Clocks and watches and Manufacture in which the value of all the materials used does not exceed
parts thereof 70 % of the ex-works price of the product
Chapter 92 Musical instruments; parts Manufacture in which the value of all the materials used does not exceed
and accessories of such 70 % of the ex-works price of the product
articles
Chapter 93 Arms and ammunition; Manufacture in which the value of all the materials used does not exceed
parts and accessories thereof 50 % of the ex-works price of the product
Chapter 94 Furniture; bedding, Manufacture from materials of any heading, except that of the product
mattresses, mattress or
supports, cushions and
similar stuffed furnishings; Manufacture in which the value of all the materials used does not exceed
lamps and lighting fittings, 70 % of the ex-works price of the product
included; illuminated signs,
illuminated name-plates and
the like; prefabricated
buildings
ex Chapter 95 Toys, games and sports Manufacture from materials of any heading, except that of the product
requisites; parts and acces or
sories thereof, except for:
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 Manufacture from materials of any heading, except that of the product
articles, except for: or

(1) (2) (3)
9601 and Worked ivory, bone, tortoi Manufacture from materials of any heading
9602 seshell, 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,
included; worked,
unhardened gelatine (except
gelatine of heading 3503)
and articles of unhardened
gelatin
9603 Brooms, brushes (including Manufacture in which the value of all the materials used does not exceed
brushes constituting parts 70 % of the ex-works price of the product
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)
9605 Travel sets for personal Each item in the set must satisfy the rule which would apply to it if it
toilet, sewing or shoe or were not included in the set. However, non-originating articles may be
clothes cleaning incorporated, provided that their total value does not exceed 15 % of the
ex-works price of the set
9606 Buttons, press-fasteners, Manufacture:

snap-fasteners and press- — from materials of any heading, except that of the product, and
studs, button moulds and
other parts of these articles; — in which the value of all the materials used does not exceed 70 % of
button blanks the ex-works price of the product

(1) (2) (3)
9608 Ball-point pens; felt-tipped Manufacture from materials of any heading, except that of the product.
and other porous-tipped However, nibs or nib-points of the same heading as the product may be
pens and markers; fountain used
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
9612 Typewriter or similar Manufacture:
ribbons, inked or otherwise — from materials of any heading, except that of the product, and
prepared for giving impres
sions, whether or not on — in which the value of all the materials used does not exceed 70 % of
spools or in cartridges; ink- the ex-works price of the product
pads, whether or not inked,
with or without boxes
9613 20 Pocket lighters, gas fuelled, Manufacture in which the total value of the materials of heading 9613
refillable used does not exceed 30 % of the ex-works price of the product
9614 Smoking pipes (including Manufacture from materials of any heading
pipe bowls) and cigar or
cigarette holders, and parts
thereof
Chapter 97 Works of art, collectors’ Manufacture from materials of any heading, except that of the product
pieces and antiques
(1 ) See Introductory Note 4.2.
(2 ) For the special conditions relating to ‘specific processes’, see Introductory Notes 8.1 and 8.3.
(3 ) For the special conditions relating to ‘specific processes’, see Introductory Note 8.2.
(4 ) A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
(5 ) 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.
(6 ) 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 %.
(7 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
(8 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(9 ) See Introductory Note 7.
(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 7.
(12) SEMII – Semiconductor Equipment and Materials Institute Incorporated
ANNEX 22-04
Materials excluded from regional cumulation (1) (2)
Group I: Brunei,
Cambodia, Group III: Bang
Group IV (3)
Indonesia, Laos, ladesh, Bhutan,
Argentina, Brazil,
Malaysia, Myan India, Nepal,
Paraguay,
mar/Burma, Phil Pakistan, Sri
Uruguay
ippines, Thailand, Lanka
Vietnam
Harmonised System or Description of materials

Combined Nomenclature
code
0207 Meat and edible meat offal, of the poultry of X

heading 0105, fresh, chilled or frozen
ex 0210 Meat and edible meat offal of poultry, salted, X

in brine, dried or smoked
Chapter 03 Fish and crustaceans, molluscs and other X

aquatic invertebrates
ex 0407 Eggs in shell of poultry, other than for X

hatching
ex 0408 Eggs, not in shell, and egg yolks, other than X

unfit for human consumption
0709 51 Mushrooms, fresh or chilled, frozen, X X X

ex 0710 80 provisionally preserved, dried Sweetcorn
0710 40 00 (uncooked or cooked by steaming or boiling
0711 51 in water) frozen
0712 31
0714 20 Sweet potatoes X
0811 10 Strawberries, raspberries, blackberries, X

0811 20 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
1006 Rice X X
ex 1102 90 Flours, groats, meal, pellets, rolled or flaked X X

ex 1103 19 grains, starch of rice
ex 1103 20
ex 1104 19
ex 1108 19
Group I: Brunei,
Group IV (3)
Argentina, Brazil,
Paraguay,
Uruguay
Vietnam
1108 20 Inulin X
1604 and 1605 Prepared or preserved fish; caviar and caviar X

substitutes prepared from fish eggs; prepared
or preserved crustaceans, molluscs and other
aquatic invertebrates
1701 and 1702 Cane or beet sugar and chemically pure X X

sucrose, and other sugars, sugar syrups,
artificial honey and caramel
1704 90 Sugar confectionery, not containing cocoa, X X X

other than chewing gum
ex 1806 10 Cocoa powder, containing 65 % or more by X X X

weight of sucrose/isoglucose
1806 20 Other preparations in blocks, slabs or bars X X X

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
1901 90 91 Other food preparations than preparations for X X X

1901 90 99 infant use, put up for retail sale, than mixes
and doughs for the preparation of bakers’
wares of heading 1905 and than malt extract
ex 1902 20 Stuffed pasta, whether or not cooked or X

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
2001 90 30 Sweetcorn (Zea mays var. saccharata), prepared X X X

or preserved by vinegar or acetic acid
2003 10 Mushrooms of the genus Agaricus, prepared or X X X

preserved otherwise than by vinegar or acetic
acid
Group I: Brunei,
Group IV (3)
Argentina, Brazil,
Paraguay,
Uruguay
Vietnam
2005 80 00 Sweetcorn (Zea mays var. saccharata), prepared X X X

or preserved otherwise than by vinegar or
acetic acid, not frozen, other than products
of heading 2006
ex 2007 10 Homogenised jams, fruit jellies, marmalades, X

fruit or nut purée and fruit or nut pastes,
containing more than 13 % by weight of sugar
2007 99 Non homogenised preparations of jams, fruit X

jellies, marmalades, fruit or nut purée and fruit
or nut pastes, other than of citrus fruit
2008 20 Fruit, nuts and other edible parts of plants, X

2008 30 otherwise prepared or preserved
2008 40
2008 50
2008 60
2008 70
2008 80
2008 93
2008 97
2008 99
2009 Fruit juices (including grape must) and X

vegetable juices, unfermented and not
containing added spirit, whether or not
containing added sugar or other sweetening
matter
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 Food preparations not elsewhere specified, X X X

2106 90 98 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
2204 30 Grape must other than grape must with X

fermentation prevented or arrested by the
addition of alcohol
Group I: Brunei,
Group IV (3)
Argentina, Brazil,
Paraguay,
Uruguay
Vietnam
2205 Vermouth and other wine of fresh grapes X

flavoured with plants or aromatic substances
2206 Other fermented beverages; mixtures of X

fermented beverages and mixtures of
fermented beverages and non-alcoholic
beverages, not elsewhere specified or included
2207 10 00 Undenatured ethyl alcohol of an alcoholic X X

strength by volume of 80 % vol or higher
ex 2208 90 Undenatured ethyl alcohol of an alcoholic X X

strength by volume of less than 80 % vol,
other than arrack, plum, pear or cherry spirit
and other spirits and spirituous beverages
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 X X X

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
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 manu
facture 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 manu
facture, 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:
(b) redistillation by a very thorough fractionation process (1);
(c) cracking;
(d) reforming;
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active
(g) polymerisation;
(h) alkylation;
(i) isomerisation.
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
(b) redistillation by a very thorough fractionation process (1);
(c) cracking;
(d) reforming;
sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active
(1) Additional note 5(b) to Chapter 27 of the Combined Nomenclature.

(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
Working or processing, carried out on non-originating materials, which
System 2012 Description of product
confers originating status
heading
(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 Manufacture in which all the

and other aquatic invertebrates materials of Chapter 3 used
are wholly obtained
Harmonized
heading
(1) (2) (3) (4)
ex Chapter 4 Dairy produce; birds’ eggs; Manufacture in which all the

natural honey; edible products materials of Chapter 4 used
of animal origin, not elsewhere are wholly obtained
specified or included; except for:
0403 Buttermilk, curdled milk and Manufacture in which: —

cream, yoghurt, kephir and — all the materials of Chapter
other fermented or acidified 4 used are wholly obtained,
milk and cream, whether or
not concentrated or containing — all the fruit juice (except
added sugar or other sweetening that of pineapple, lime or
matter or flavoured or grapefruit) of heading
containing added fruit, nuts or 2009 used is originating,
cocoa and
— the value of all the materials
of Chapter 17 used does
not exceed 30 % of the ex-
ex Chapter 5 Products of animal origin, not Manufacture in which all the

elsewhere specified or included; materials of Chapter 5 used
except for: are wholly obtained
ex 0502 Prepared pigs’, hogs’ or boars’ Cleaning, disinfecting, sorting

bristles and hair and straightening of bristles
and hair
Chapter 6 Live trees and other plants; Manufacture in which: —

bulbs, roots and the like; cut — all the materials of Chapter
flowers and ornamental foliage 6 used are wholly obtained,
and
used does not exceed 50 %
product
Chapter 7 Edible vegetables and certain Manufacture in which all the

roots and tubers materials of Chapter 7 used
are wholly obtained
Harmonized
heading
(1) (2) (3) (4)
Chapter 8 Edible fruit and nuts; peel of Manufacture in which: —

citrus fruits or melons — all the fruit and nuts used
are wholly obtained, and
of Chapter 17 used does
ex Chapter 9 Coffee, tea, maté and spices; Manufacture in which all the
except for: materials of Chapter 9 used
are wholly obtained
0901 Coffee, whether or not roasted Manufacture from materials of

or decaffeinated; coffee husks any heading
and skins; coffee substitutes
containing coffee in any
proportion
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; Manufacture in which all the

malt; starches; inulin; wheat cereals, edible vegetables, roots
gluten; except for: and tubers of heading 0714 or
fruit used are wholly obtained
ex 1106 Flour, meal and powder of the Drying and milling of

dried, shelled leguminous leguminous vegetables of
vegetables of heading 0713 heading 0708
Chapter 12 Oil seeds and oleaginous fruits; Manufacture in which all the
miscellaneous grains, seeds and materials of Chapter 12 used
fruit; industrial or medicinal are wholly obtained
plants; straw and fodder
Harmonized
heading
(1) (2) (3) (4)
1301 Lac; natural gums, resins, gum- Manufacture in which the value
resins and oleoresins (for of all the materials of heading
example; balsams) 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:
- Mucilages and thickeners, Manufacture from non-

modified, derived from modified mucilages and thick
vegetable products eners
- Other Manufacture in which the value

of all the materials used does
Chapter 14 Vegetable plaiting materials; Manufacture in which all the

vegetable products not materials of Chapter 14 used
elsewhere specified or included are wholly obtained
ex Chapter 15 Animal or vegetable fats and oils Manufacture from materials of

and their cleavage products; any heading, except that of
prepared edible fats; animal or the product
vegetable waxes; except for:
1501 Pig fat (including lard) and

poultry fat, other than that of
heading 0209 or 1503:
- Fats from bones or waste Manufacture from materials of

any heading, except those of
heading 0203, 0206 or 0207
or bones of heading 0506
- Other Manufacture from meat or

edible offal of swine of
heading 0203 or 0206 or of
meat and edible offal of
poultry of heading 0207
Harmonized
heading
(1) (2) (3) (4)
1502 Fats of bovine animals, sheep or

goats, other than those of
heading 1503
- Fats from bones or waste Manufacture from materials of

heading 0201, 0202, 0204 or
0206 or bones of heading
0506
- Other Manufacture in which all the

are wholly obtained
1504 Fats and oils and their fractions,

of fish or marine mammals,
whether or not refined, but not
chemically modified:
- Solid fractions Manufacture from materials of

any heading, including other
materials of heading 1504

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:
- Solid fractions Manufacture from materials of


are wholly obtained
Harmonized
heading
(1) (2) (3) (4)
1507 to 1515 Vegetable oils and their frac

tions:
- Soya, ground nut, palm, copra, Manufacture from materials of

palm kernel, babassu, tung any heading, except that of
and oiticica oil, myrtle wax the product
and Japan wax, fractions of
jojoba oil and oils for
technical or industrial uses
other than the manufacture
of foodstuffs for human
consumption
- Solid fractions, except for that Manufacture from other

of jojoba oil materials of headings 1507 to
1515

vegetable materials used are
wholly obtained
1516 Animal or vegetable fats and oils Manufacture in which: —

and their fractions, partly or — all the materials of Chapter
wholly hydrogenated, inter- 2 used are wholly obtained,
esterified, re-esterified or elaidi and
nised, whether or not refined,
but not further prepared — all the vegetable materials
used are wholly obtained.
However, materials of
headings 1507, 1508,
1511 and 1513 may be
used
1517 Margarine; edible mixtures or Manufacture in which: —

preparations of animal or — all the materials of Chapters
vegetable fats or oils or of 2 and 4 used are wholly
fractions of different fats or oils obtained, and
of this Chapter, other than
edible fats or oils or their — all the vegetable materials
fractions of heading 1516 used are wholly obtained.
However, materials of
headings 1507, 1508,
1511 and 1513 may be
used
Harmonized
heading
(1) (2) (3) (4)
Chapter 16 Preparations of meat, of fish or Manufacture: —

of crustaceans, molluscs or other — from animals of Chapter 1,
aquatic invertebrates and/or
— in which all the materials of
Chapter 3 used are wholly
obtained
ex Chapter 17 Sugars and sugar confectionery; Manufacture from materials of

except for: any heading, except that of
the product
ex 1701 Cane or beet sugar and Manufacture in which the value

chemically pure sucrose, in of all the materials of Chapter
solid form, containing added 17 used does not exceed 30 %
flavouring or colouring matter 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:
- Chemically-pure maltose and Manufacture from materials of

fructose any heading, including other
- Other sugars in solid form, Manufacture in which the value

containing added flavouring of all the materials of Chapter
or colouring matter 17 used does not exceed 30 %
product

materials used are originating
ex 1703 Molasses resulting from the Manufacture in which the value

extraction or refining of sugar, of all the materials of Chapter
containing added flavouring or 17 used does not exceed 30 %
colouring matter of the ex works price of the
product
Harmonized
heading
(1) (2) (3) (4)
1704 Sugar confectionery (including Manufacture: —

white chocolate), not containing — from materials of any
cocoa heading, except that of the
product, and
— in which the value of all the
materials of Chapter 17
product
Chapter 18 Cocoa and cocoa preparations Manufacture: —

— from materials of any
heading, except that of the
product, and
product
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:
- Malt extract Manufacture from cereals of

Chapter 10
- Other Manufacture: —
product, and
Harmonized
heading
(1) (2) (3) (4)
— in which the value of the

materials of each of
Chapters 4 and 17 used
does not exceed 30 % of
the ex-works price of the
product
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:
- Containing 20 % or less by Manufacture in which all the

weight of meat, meat offal, cereals and derivatives (except
fish, crustaceans or molluscs durum wheat and its deriva
tives) used are wholly obtained
- Containing more than 20 % Manufacture in which: —

by weight of meat, meat — all the cereals and their
offal, fish, crustaceans or derivatives (except durum
molluscs wheat and its derivatives)
used are wholly obtained,
and
— all the materials of Chapters
2 and 3 used are wholly
obtained
1903 Tapioca and substitutes therefor Manufacture from materials of

prepared from starch, in the any heading, except potato
form of flakes, grains, pearls, starch of heading 1108
siftings or in similar forms
1904 Prepared foods obtained by the Manufacture: —

swelling or roasting of cereals or — from materials of any
cereal products (for example, heading, except those of
corn flakes); cereals (other than heading 1806,
maize (corn)) in grain form or in
the form of flakes or other — in which all the cereals and
worked grains (except flour, flour (except durum wheat
groats and meal), pre-cooked or and Zea indurata maize,
otherwise prepared, not and their derivatives) used
elsewhere specified or included are wholly obtained, and
Harmonized
heading
(1) (2) (3) (4)

product
1905 Bread, pastry, cakes, biscuits and Manufacture from materials of

other bakers’ wares, whether or any heading, except those of
not containing cocoa; Chapter 11
communion wafers, empty
cachets of a kind suitable for
pharmaceutical use, sealing
wafers, rice paper and similar
products
ex Chapter 20 Preparations of vegetables, fruit, Manufacture in which all the

nuts or other parts of plants; fruit, nuts or vegetables used
except for: are wholly obtained
ex 2001 Yams, sweet potatoes and Manufacture from materials of

similar edible parts of plants any heading, except that of
containing 5 % or more by the product
weight of starch, prepared or
preserved by vinegar or acetic
acid
ex 2004 and Potatoes in the form of flour, Manufacture from materials of

ex 2005 meal or flakes, prepared or any heading, except that of
preserved otherwise than by the product
vinegar or acetic acid
2006 Vegetables, fruit, nuts, fruit-peel Manufacture in which the value

and other parts of plants, of all the materials of Chapter
preserved by sugar (drained, 17 used does not exceed 30 %
glacé or crystallised) of the ex-works price of the
product
2007 Jams, fruit jellies, marmalades, Manufacture: —

fruit or nut purée and fruit or — from materials of any
nut pastes, obtained by heading, except that of the
cooking, whether or not product, and
containing added sugar or
other sweetening matter — in which the value of all the
product
Harmonized
heading
(1) (2) (3) (4)
ex 2008 - Nuts, not containing added Manufacture in which the value

sugar or spirits of all the originating nuts and
oil seeds of headings 0801,
0802 and 1202 to 1207 used
exceeds 60 % of the ex-works
- Peanut butter; mixtures based Manufacture from materials of

on cereals; palm hearts; maize any heading, except that of
(corn) the product
- Other except for fruit and nuts Manufacture: —

cooked otherwise than by — from materials of any
steaming or boiling in water, heading, except that of the
not containing added sugar, product, and
frozen
product
2009 Fruit juices (including grape Manufacture: —

must) and vegetable juices, — from materials of any
unfermented and not containing heading, except that of the
added spirit, whether or not product, and
containing added sugar or
other sweetening matter — in which the value of all the
product
ex Chapter 21 Miscellaneous edible prepara Manufacture from materials of

tions, except for: any heading, except that of
the product
2101 Extracts, essences and concen Manufacture: —

trates, of coffee, tea or maté — from materials of any
and preparations with a basis heading, except that of the
of these products or with a product, and
basis of coffee, tea or maté;
roasted chicory and other
roasted coffee substitutes, and
extracts, essences and concen
trates thereof
Harmonized
heading
(1) (2) (3) (4)
— in which all the chicory

used is wholly obtained
2103 Sauces and preparations

therefor; mixed condiments and
mixed seasonings; mustard flour
and meal and prepared mustard:
- Sauces and preparations Manufacture from materials of

therefor; mixed condiments any heading, except that of
and mixed seasonings the product. However, mustard
flour or meal or prepared
mustard may be used
- Mustard flour and meal and Manufacture from materials of

prepared mustard any heading
ex 2104 Soups and broths and prep Manufacture from materials of

arations therefor any heading, except prepared
or preserved vegetables of
headings 2002 to 2005
2106 Food preparations not elsewhere Manufacture: —

specified or included — from materials of any
product, and
— in which the value of the
materials of each of
Chapters 4 and 17 used
does not exceed 30 % of
product
ex Chapter 22 Beverages, spirits and vinegar; Manufacture: —

except for: — from materials of any
product, and
— in which all the grapes or
materials derived from
grapes used are wholly
obtained
Harmonized
heading
(1) (2) (3) (4)
2202 Waters, including mineral waters Manufacture: —

and aerated waters, containing — from materials of any
added sugar or other sweetening heading, except that of the
matter or flavoured, and other product,
non-alcoholic beverages, not
including fruit or vegetable — in which the value of all the
juices of heading 2009 materials of Chapter 17
product, and
— in which all the fruit juice
used (except that of pine
apple, lime or grapefruit) is
originating
2207 Undenatured ethyl alcohol of an Manufacture: —

alcoholic strength by volume of — from materials of any
80 % vol or higher; ethyl alcohol heading, except heading
and other spirits, denatured, of 2207 or 2208, and
any strength
obtained or, if all the other
materials used are already
originating, arrack may be
used up to a limit of 5 %
by volume
2208 Undenatured ethyl alcohol of an Manufacture: —

alcoholic strength by volume of — from materials of any
less than 80 % vol; spirits, heading, except heading
liqueurs and other spirituous 2207 or 2208, and
beverages
obtained or, if all the other
materials used are already
originating, arrack may be
used up to a limit of 5 %
by volume
Harmonized
heading
(1) (2) (3) (4)
ex Chapter 23 Residues and waste from the Manufacture from materials of

food industries; prepared any heading, except that of
animal fodder; except for: the product
ex 2301 Whale meal; flours, meals and Manufacture in which all the
pellets of fish or of crustaceans, materials of Chapters 2 and 3
molluscs or other aquatic invert used are wholly obtained
ebrates, unfit for human
consumption
ex 2303 Residues from the manufacture Manufacture in which all the

of starch from maize (excluding maize used is wholly obtained
concentrated steeping liquors),
of a protein content, calculated
on the dry product, exceeding
40 % by weight
ex 2306 Oil cake and other solid residues Manufacture in which all the
resulting from the extraction of olives used are wholly obtained
olive oil, containing more than
3 % of olive oil
2309 Preparations of a kind used in Manufacture in which: —

animal feeding — all the cereals, sugar or
molasses, meat or milk
used are originating, and
— all the materials of Chapter
3 used are wholly obtained
ex Chapter 24 Tobacco and manufactured Manufacture in which all the

tobacco substitutes; except for: materials of Chapter 24 used
are wholly obtained
2402 Cigars, cheroots, cigarillos and Manufacture in which at least

cigarettes, of tobacco or of 70 % by weight of the unmanu
tobacco substitutes factured tobacco or tobacco
refuse of heading 2401 used is
originating
Harmonized
heading
(1) (2) (3) (4)
ex 2403 Smoking tobacco Manufacture in which at least

70 % by weight of the unmanu
factured tobacco or tobacco
refuse of heading 2401 used is
originating
ex Chapter 25 Salt; sulphur; earths and stone; Manufacture from materials of

plastering materials, lime and any heading, except that of
cement; except for: the product
ex 2504 Natural crystalline graphite, with Enriching of the carbon

enriched carbon content, content, purifying and grinding
purified and ground of crude crystalline graphite
ex 2515 Marble, merely cut, by sawing or Cutting, by sawing or

otherwise, into blocks or slabs otherwise, of marble (even if
of a rectangular (including already sawn) of a thickness
square) shape, of a thickness exceeding 25 cm
not exceeding 25 cm
ex 2516 Granite, porphyry, basalt, Cutting, by sawing or

sandstone and other monu otherwise, of stone (even if
mental or building stone, already sawn) of a thickness
merely cut, by sawing or exceeding 25 cm
otherwise, into blocks or slabs
of a rectangular (including
square) shape, of a thickness
not exceeding 25 cm
ex 2518 Calcined dolomite Calcination of dolomite not

calcined
Ee 2519 Crushed natural magnesium Manufacture from materials of

carbonate (magnesite), in any heading, except that of
hermetically-sealed containers, the product. However, natural
and magnesium oxide, whether magnesium carbonate (mag
or not pure, other than fused nesite) may be used
magnesia or dead-burned (sin
tered) magnesia
ex 2520 Plasters specially prepared for Manufacture in which the value

dentistry of all the materials used does
ex 2524 Natural asbestos fibres Manufacture from asbestos

concentrate
Harmonized
heading
(1) (2) (3) (4)
ex 2525 Mica powder Grinding of mica or mica waste
ex 2530 Earth colours, calcined or Calcination or grinding of earth

powdered 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 Manufacture from materials of

products of their distillation; any heading, except that of
bituminous substances; mineral the product
waxes; except for:
ex 2707 Oils in which the weight of the Operations of refining and/or

aromatic constituents exceeds one or more specific
that of the non-aromatic consti process(es) (1)
tuents, being oils similar to or
mineral oils obtained by distil
lation of high temperature coal Other operations in which all
tar, of which more than 65 % by the materials used are classified
volume distils at a temperature within a heading other than
of up to 250 °C (including that of the product. However,
mixtures of petroleum spirit materials of the same heading
and benzole), for use as power as the product may be used,
or heating fuels provided that their total value
does not exceed 50 % of the
ex 2709 Crude oils obtained from Destructive distillation of

bituminous minerals bituminous materials
2710 Petroleum oils and oils obtained Operations of refining and/or

from bituminous minerals, other one or more specific
than crude; preparations not process(es) (2)
elsewhere specified or included, or
containing by weight 70 % or
more of petroleum oils or of Other operations in which all
oils obtained from bituminous the materials used are classified
minerals, these oils being the within a heading other than
basic constituents of the prep that of the product. However,
arations; waste oils materials of the same heading
as the product may be used,
provided that their total value
Harmonized
heading
(1) (2) (3) (4)
2711 Petroleum gases and other Operations of refining and/or

gaseous hydrocarbons 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
2712 Petroleum jelly; paraffin wax, Operations of refining and/or

microcrystalline petroleum wax, one or more specific
slack wax, ozokerite, lignite process(es) (2)
wax, peat wax, other mineral or
waxes, and similar products
obtained by synthesis or by Other operations in which all
other processes, whether or not the materials used are classified
coloured within a heading other than
2713 Petroleum coke, petroleum Operations of refining and/or

bitumen and other residues of one or more specific
petroleum oils or of oils process(es) (1)
minerals
Harmonized
heading
(1) (2) (3) (4)
2714 Bitumen and asphalt, natural; Operations of refining and/or

bituminous or oil shale and tar one or more specific
sands; asphaltites and asphaltic process(es) (1)
rocks or
2715 Bituminous mixtures based on Operations of refining and/or

natural asphalt, on natural one or more specific
bitumen, on petroleum process(es) (1)
bitumen, on mineral tar or on or
mineral tar pitch (for example;
bituminous mastics, cut-backs) Other operations in which all
ex Chapter 28 Inorganic chemicals; organic or Manufacture from materials of Manufacture in which the value
inorganic compounds of any heading, except that of of all the materials used does
precious metals, of rare-earth the product. However, not exceed 40 % of the ex-
metals, of radioactive elements materials of the same heading works price of the product
or of isotopes; except for: as the product may be used,
ex 2805 ‘Mischmetall’ Manufacture by electrolytic or

thermal treatment in which
the value of all the materials
used does not exceed 50 % of
product
Harmonized
heading
(1) (2) (3) (4)
ex 2811 Sulphur trioxide Manufacture from sulphur Manufacture in which the value
dioxide of all the materials used does
ex 2833 Aluminium sulphate Manufacture in which the value

ex 2840 Sodium perborate Manufacture from disodium Manufacture in which the value
tetraborate pentahydrate of all the materials used does
ex 2852 - Mercury compounds of Manufacture from materials of Manufacture in which the value
nucleic acids and their salts, any heading. However, the of all the materials used does
whether or not chemically value of all the materials of not exceed 40 % of the ex-
defined; other heterocyclic heading 2909 used shall not works price of the product
compounds exceed 20 % of the ex-works
- Mercury compounds of Manufacture from materials of Manufacture in which the value

nucleic acids and their salts, any heading. However, the of all the materials used does
whether or not chemically value of all the materials of not exceed 40 % of the ex-
defined; other heterocyclic headings 2852, 2932, 2933 works price of the product
compounds and 2934 used shall not
exceed 20 % of the ex-works
- Mercury compounds of Manufacture in which the value

chemical products and prep of all the materials used does
arations of the chemical or not exceed 50 % of the ex-
allied industries (including works price of the product
those consisting of mixtures
of natural products), not
elsewhere specified or included
ex Chapter 29 Organic chemicals; except for: Manufacture from materials of Manufacture in which the value
any heading, except that of of all the materials used does
the product. However, not exceed 40 % of the ex-
materials of the same heading works price of the product
Harmonized
heading
(1) (2) (3) (4)
ex 2901 Acyclic hydrocarbons for use as Operations of refining and/or

power or heating fuels one or more specific
process(es) (1)
or
ex 2902 Cyclanes and cyclenes (other Operations of refining and/or

than azulenes), benzene, one or more specific
toluene, xylenes, for use as process(es) (1)
power or heating fuels or
ex 2905 Metal alcoholates of alcohols of Manufacture from materials of Manufacture in which the value
this heading and of ethanol any heading, including other of all the materials used does
materials of heading 2905. not exceed 40 % of the ex-
However, metal alcoholates of works price of the product
this heading may be used,
2915 Saturated acyclic monocar Manufacture from materials of Manufacture in which the value
boxylic acids and their any heading. However, the of all the materials used does
anhydrides, halides, peroxides value of all the materials of not exceed 40 % of the ex-
and peroxyacids; their halo headings 2915 and 2916 used works price of the product
genated, sulphonated, nitrated shall not exceed 20 % of the ex-
or nitrosated derivatives works price of the product
Harmonized
heading
(1) (2) (3) (4)
ex 2932 - Internal ethers and their halo Manufacture from materials of Manufacture in which the value
genated, sulphonated, nitrated any heading. However, the of all the materials used does
or nitrosated derivatives value of all the materials of not exceed 40 % of the ex-
heading 2909 used shall not works price of the product
- Cyclic acetals and internal Manufacture from materials of Manufacture in which the value
hemiacetals and their halo any heading of all the materials used does
genated, sulphonated, nitrated not exceed 40 % of the ex-
or nitrosated derivatives works price of the product
2933 Heterocyclic compounds with Manufacture from materials of Manufacture in which the value
nitrogen hetero-atom(s) only any heading. However, the of all the materials used does
value of all the materials of not exceed 40 % of the ex-
headings 2932 and 2933 used works price of the product
shall not exceed 20 % of the ex-
2934 Nucleic acids and their salts, Manufacture from materials of Manufacture in which the value
whether or not chemically any heading. However, the of all the materials used does
defined; other heterocyclic value of all the materials of not exceed 40 % of the ex-
compounds headings 2932, 2933 and works price of the product
2934 used shall not exceed
the product
ex 2939 Concentrates of poppy straw Manufacture in which the value

containing not less than 50 % of all the materials used does
by weight of alkaloids not exceed 50 % of the ex-
ex Chapter 30 Pharmaceutical products; except Manufacture from materials of

for: any heading, except that of
the product. However,
Harmonized
heading
(1) (2) (3) (4)
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 biotech
nological processes; vaccines,
toxins, cultures of micro-
organisms (excluding yeasts)
and similar products:
- Products consisting of two or Manufacture from materials of

more constituents which have any heading, including other
been mixed together for thera materials of heading 3002.
peutic or prophylactic uses or However, materials of the
unmixed products for these same description as the
uses, put up in measured product may be used, provided
doses or in forms or that their total value does not
packings for retail sale exceed 20 % of the ex-works
- Other:
- - Human blood Manufacture from materials of

However, materials of the
same description as the
product may be used, provided
that their total value does not
- - Animal blood prepared for Manufacture from materials of

therapeutic or prophylactic any heading, including other
uses materials of heading 3002.
- - Blood fractions other than Manufacture from materials of

antisera, haemoglobin, any heading, including other
blood globulins and serum materials of heading 3002.
globulins However, materials of the
Harmonized
heading
(1) (2) (3) (4)
- - Haemoglobin, blood Manufacture from materials of

globulins and serum any heading, including other
globulins materials of heading 3002.
- - Other Manufacture from materials of

3003 and 3004 Medicaments (excluding goods

of heading 3002, 3005 or
3006):
- Obtained from amikacin of Manufacture from materials of

heading 2941 any heading, except that of
materials of headings 3003
and 3004 may be used,
- Other Manufacture: —
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,
and
materials used does not
Harmonized
heading
(1) (2) (3) (4)
ex 3006 Waste pharmaceuticals specified The origin of the product in its

in note 4(k) to Chapter 30 original classification shall be
retained
- Sterile surgical or dental

adhesion barriers, whether or
not absorbable:
- - made of plastics Manufacture in which the value Manufacture in which the value
of all the materials of Chapter of all the materials used does
39 used does not exceed 20 % not exceed 25 % of the ex-
of the ex-works price of the works price of the product
product (5)
- - made of fabrics Manufacture from (7):

— natural fibres,
— man-made staple fibres, not
carded or combed or
otherwise processed for
spinning, or
— chemical materials or textile
pulp
- Appliances identifiable for Manufacture in which the value

ostomy use of all the materials used does
ex Chapter 31 Fertilizers; except for: Manufacture from materials of Manufacture in which the value
any heading, except that of of all the materials used does
Harmonized
heading
(1) (2) (3) (4)
ex 3105 Mineral or chemical fertilizers Manufacture: Manufacture in which the value

containing two or three of the — from materials of any of all the materials used does
fertilizing elements nitrogen, heading, except that of the not exceed 40 % of the ex-
phosphorous and potassium; product. However, materials works price of the product
other fertilizers; goods of this of the same heading as the
Chapter, in tablets or similar product may be used,
forms or in packages of a gross provided that their total
weight not exceeding 10 kg, value does not exceed
except for: 20 % of the ex-works price
— sodium nitrate of the product, and
— calcium cyanamide — in which the value of all the
— potassium sulphate materials used does not
— magnesium potassium works price of the product
sulphate
ex Chapter 32 Tanning or dyeing extracts; Manufacture from materials of Manufacture in which the value
tannins and their derivatives; any heading, except that of of all the materials used does
dyes, pigments and other the product. However, not exceed 40 % of the ex-
colouring matter; paints and materials of the same heading works price of the product
varnishes; putty and other as the product may be used,
mastics; inks; except for: provided that their total value
ex 3201 Tannins and their salts, ethers, Manufacture from tanning Manufacture in which the value
esters and other derivatives extracts of vegetable origin of all the materials used does
3205 Colour lakes; preparations as Manufacture from materials of Manufacture in which the value
specified in note 3 to this any heading, except headings of all the materials used does
Chapter based on colour 3203, 3204 and 3205. not exceed 40 % of the ex-
lakes (3) However, materials of heading works price of the product
3205 may be used, provided
Harmonized
heading
(1) (2) (3) (4)
ex Chapter 33 Essential oils and resinoids; Manufacture from materials of Manufacture in which the value
perfumery, cosmetic or toilet any heading, except that of of all the materials used does
preparations; except for: the product. However, not exceed 40 % of the ex-
3301 Essential oils (terpeneless or Manufacture from materials of Manufacture in which the value
not), including concretes and any heading, including of all the materials used does
absolutes; resinoids; extracted materials of a different not exceed 40 % of the ex-
oleoresins; concentrates of ‘group’ (4) in this heading. works price of the product
essential oils in fats, in fixed However, materials of the
oils, in waxes or the like, same group as the product
obtained by enfleurage or may be used, provided that
maceration; terpenic by- their total value does not
products of the deterpenation exceed 20 % of the ex-works
of essential oils; aqueous price of the product
distillates and aqueous solutions
of essential oils
ex Chapter 34 Soap, organic surface-active Manufacture from materials of Manufacture in which the value
agents, washing preparations, any heading, except that of of all the materials used does
lubricating preparations, artificial the product. However, not exceed 40 % of the ex-
waxes, prepared waxes, polishing materials of the same heading works price of the product
or scouring preparations, candles as the product may be used,
and similar articles, modelling provided that their total value
pastes, ‘dental waxes’ and does not exceed 20 % of the
dental preparations with a basis ex-works price of the product
of plaster; except for:
ex 3403 Lubricating preparations Operations of refining and/or

containing less than 70 % by one or more specific
weight of petroleum oils or oils process(es) (1)
minerals
Harmonized
heading
(1) (2) (3) (4)
3404 Artificial waxes and prepared

waxes:
- With a basis of paraffin, Manufacture from materials of

petroleum waxes, waxes any heading, except that of
obtained from bituminous the product. However,
minerals, slack wax or scale materials of the same heading
wax as the product may be used,
- Other Manufacture from materials of Manufacture in which the value

any heading, except: of all the materials used does
— hydrogenated oils having not exceed 40 % of the ex-
the character of waxes of works price of the product
heading 1516,
— fatty acids not chemically
defined or industrial fatty
alcohols having the
character of waxes of
heading 3823, and
— materials of heading 3404
However, these materials may
be used, provided that their
total value does not exceed
the product
ex Chapter 35 Albuminoidal substances; Manufacture from materials of Manufacture in which the value
modified starches; glues; any heading, except that of of all the materials used does
enzymes; except for: the product. However, not exceed 40 % of the ex-
Harmonized
heading
(1) (2) (3) (4)
3505 Dextrins and other modified

starches (for example, preg
elatinised or esterified starches);
glues based on starches, or on
dextrins or other modified
starches:
- Starch ethers and esters Manufacture from materials of Manufacture in which the value
any heading, including other of all the materials used does
materials of heading 3505 not exceed 40 % of the ex-

any heading, except those of of all the materials used does
heading 1108 not exceed 40 % of the ex-
ex 3507 Prepared enzymes not elsewhere Manufacture in which the value

specified or included of all the materials used does
Chapter 36 Explosives; pyrotechnic Manufacture from materials of Manufacture in which the value
products; matches; pyrophoric any heading, except that of of all the materials used does
alloys; certain combustible prep the product. However, not exceed 40 % of the ex-
arations materials of the same heading works price of the product
ex Chapter 37 Photographic or cinemato Manufacture from materials of Manufacture in which the value
graphic goods; except for: any heading, except that of of all the materials used does
Harmonized
heading
(1) (2) (3) (4)
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:
- Instant print film for colour Manufacture from materials of Manufacture in which the value
photography, in packs any heading, except those of of all the materials used does
headings 3701 and 3702. not exceed 40 % of the ex-
However, materials of heading works price of the product
3702 may be used, provided

headings 3701 and 3702. not exceed 40 % of the ex-
However, materials of headings works price of the product
3701 and 3702 may be used,
3702 Photographic film in rolls, sensi Manufacture from materials of Manufacture in which the value
tised, unexposed, of any material any heading, except those of of all the materials used does
other than paper, paperboard or headings 3701 and 3702 not exceed 40 % of the ex-
textiles; instant print film in works price of the product
rolls, sensitised, unexposed
3704 Photographic plates, film paper, Manufacture from materials of Manufacture in which the value
paperboard and textiles, exposed any heading, except those of of all the materials used does
but not developed headings 3701 to 3704 not exceed 40 % of the ex-
ex Chapter 38 Miscellaneous chemical Manufacture from materials of Manufacture in which the value
products; except for: any heading, except that of of all the materials used does
Harmonized
heading
(1) (2) (3) (4)
ex 3801 - Colloidal graphite in Manufacture in which the value

suspension in oil and semi- of all the materials used does
colloidal graphite; carbon not exceed 50 % of the ex-
aceous pastes for electrodes works price of the product
- Graphite in paste form, being Manufacture in which the value Manufacture in which the value
a mixture of more than 30 % of all the materials of heading of all the materials used does
by weight of graphite with 3403 used does not exceed not exceed 40 % of the ex-
mineral oils 20 % of the ex-works price of works price of the product
the product
ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value
ex 3805 Spirits of sulphate turpentine, Purification by distillation or Manufacture in which the value
purified refining of raw spirits of of all the materials used does
sulphate turpentine not exceed 40 % of the ex-
ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value
ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value
3808 Insecticides, rodenticides, fungi Manufacture in which the value

cides, herbicides, anti-sprouting of all the materials used does
products and plant-growth regu not exceed 50 % of the ex-
lators, disinfectants and similar works price of the product
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)
Harmonized
heading
(1) (2) (3) (4)
3809 Finishing agents, dye carriers to Manufacture in which the value

accelerate the dyeing or fixing of of all the materials used does
dyestuffs and other products and not exceed 50 % of the ex-
preparations (for example, works price of the product
dressings and mordants), of a
kind used in the textile, paper,
leather or like industries, not
elsewhere specified or included
3810 Pickling preparations for metal Manufacture in which the value

surfaces; fluxes and other of all the materials used does
auxiliary preparations for not exceed 50 % of the ex-
soldering, brazing or welding; works price of the product
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
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:
- Prepared additives for lubri Manufacture in which the value

cating oil, containing of all the materials of heading
petroleum oils or oils 3811 used does not exceed
obtained from bituminous 50 % of the ex-works price of
minerals the product

Harmonized
heading
(1) (2) (3) (4)
3812 Prepared rubber accelerators; Manufacture in which the value

compound plasticisers for of all the materials used does
rubber or plastics, not not exceed 50 % of the ex-
elsewhere specified or included; works price of the product
anti-oxidising preparations and
other compound stabilisers for
rubber or plastics
3813 Preparations and charges for Manufacture in which the value

fire-extinguishers; charged fire- of all the materials used does
extinguishing grenades not exceed 50 % of the ex-
3814 Organic composite solvents and Manufacture in which the value

thinners, not elsewhere specified of all the materials used does
or included; prepared paint or not exceed 50 % of the ex-
varnish removers works price of the product
3818 Chemical elements doped for Manufacture in which the value

use in electronics, in the form of all the materials used does
of discs, wafers or similar not exceed 50 % of the ex-
forms; chemical compounds works price of the product
doped for use in electronics
3819 Hydraulic brake fluids and other Manufacture in which the value
prepared liquids for hydraulic of all the materials used does
transmission, not containing or not exceed 50 % of the ex-
containing less than 70 % by works price of the product
weight of petroleum oils or oils
obtained from bituminous
minerals
3820 Anti-freezing preparations and Manufacture in which the value

prepared de-icing fluids of all the materials used does
ex 3821 Prepared culture media for Manufacture in which the value

maintenance of micro- of all the materials used does
organisms (including viruses not exceed 50 % of the ex-
and the like) or of plant, works price of the product
human or animal cells.
Harmonized
heading
(1) (2) (3) (4)
3822 Diagnostic or laboratory Manufacture in which the value

reagents on a backing, prepared of all the materials used does
diagnostic or laboratory reagents not exceed 50 % of the ex-
whether or not on a backing, works price of the product
other than those of heading
3002 or 3006; certified
reference materials
3823 Industrial monocarboxylic fatty

acids; acid oils from refining;
industrial fatty alcohols:
- Industrial monocarboxylic Manufacture from materials of

fatty acids, acid oils from any heading, except that of
refining the product
- Industrial fatty alcohols Manufacture from materials of

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),
included:
The following of this heading: Manufacture from materials of Manufacture in which the value
- - Prepared binders for foundry any heading, except that of of all the materials used does
moulds or cores based on the product. However, not exceed 40 % of the ex-
natural resinous products materials of the same heading works price of the product
- - Naphthenic acids, their provided that their total value
water-insoluble salts and does not exceed 20 % of the
their esters ex-works price of the product
- - Sorbitol other than that of
heading 2905
- - Petroleum sulphonates,
excluding petroleum
sulphonates of alkali metals,
of ammonium or of ethano
lamines; thiophenated
sulphonic acids of oils
obtained from bituminous
minerals, and their salts
Harmonized
heading
(1) (2) (3) (4)
- - Ion exchangers
- - Getters for vacuum tubes
- - Alkaline iron oxide for the
purification of gas
- - Ammoniacal gas liquors and
spent oxide produced in coal
gas purification
- - Sulphonaphthenic acids,
their water-insoluble salts
and their esters
- - Fusel oil and Dippel’s oil
- - Mixtures of salts having
different anions
- - Copying pastes with a basis
of gelatin, whether or not on
a paper or textile backing

3826 Biodiesel and mixtures thereof, Manufacture in which the value

not containing or containing of all the materials used does
less than 70 % by weight of not exceed 50 % of the ex-
petroleum oils or oils obtained works price of the product
from bituminous minerals
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:
- Addition homopolymerisation Manufacture in which: Manufacture in which the value

products in which a single — the value of all the materials of al the materials used does not
monomer contributes more used does not exceed 50 % exceed 25 % of the ex-works
than 99 % by weight to the of the ex-works price of the price of the product
total polymer content product, and
Harmonized
heading
(1) (2) (3) (4)
— within the above limit, the

value of all the materials of
Chapter 39 used does not
works price of the prod
uct (5)
- Other Manufacture in which the value Manufacture in which the value

product (5)
ex 3907 - Copolymer, made from poly Manufacture from materials of

carbonate and acrylonitrile- any heading, except that of
butadiene-styrene copolymer the product. However,
(ABS) materials of the same heading
ex-works price of the prod
uct (5)
- Polyester 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 tetra
bromo-(bisphenol A)
3912 Cellulose and its chemical Manufacture in which the value

derivatives, not elsewhere of all the materials of the same
specified or included, in heading as the product used
primary forms does not exceed 20 % of the
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:
Harmonized
heading
(1) (2) (3) (4)
- Flat products, further worked Manufacture in which the value Manufacture in which the value
than only surface-worked or of all the materials of Chapter of all the materials used does
cut into forms other than 39 used does not exceed 50 % not exceed 25 % of the ex-
rectangular (including square); of the ex-works price of the works price of the product
other products, further worked product
than only surface-worked
- Other:
- - Addition homopolymeri Manufacture in which: Manufacture in which the value

sation products in which a — the value of all the materials of all the materials used does
single monomer contributes used does not exceed 50 % not exceed 25 % of the ex-
more than 99 % by weight of the ex-works price of the works price of the product
to the total polymer content product, and
Chapter 39 used does not
works price of the prod
uct (5)
- - Other Manufacture in which the value Manufacture in which the value

product (5)
ex 3916 and Profile shapes and tubes Manufacture in which: Manufacture in which the value
ex 3917 — the value of all the materials of all the materials used does
used does not exceed 50 % not exceed 25 % of the ex-
product, and
the same heading as the
product used does not
Harmonized
heading
(1) (2) (3) (4)
ex 3920 - Ionomer sheets or film Manufacture from a thermo Manufacture in which the value
plastic partial salt which is a of all the materials used does
copolymer of ethylene and not exceed 25 % of the ex-
metacrylic acid partly works price of the product
neutralised with metal ions,
mainly zinc and sodium
- Sheets of regenerated cellulose, Manufacture in which the value

polyamides or polyethylene of all the materials of the same
heading as the product used
ex 3921 Foils of plastic, metallised Manufacture from highly-trans Manufacture in which the value
parent polyester-foils with a of all the materials used does
thickness of less than 23 not exceed 25 % of the ex-
micron (6) works price of the product
3922 to 3926 Articles of plastics Manufacture in which the value

ex Chapter 40 Rubber and articles thereof; Manufacture from materials of

the product
ex 4001 Laminated slabs of crepe rubber Lamination of sheets of natural

for shoes rubber
4005 Compounded rubber, unvul Manufacture in which the value

canised, in primary forms or in of all the materials used, except
plates, sheets or strip natural rubber, does not exceed
the product
4012 Retreaded or used pneumatic

tyres of rubber; solid or
cushion tyres, tyre treads and
tyre flaps, of rubber:
- Retreaded pneumatic, solid or Retreading of used tyres

cushion tyres, of rubber
Harmonized
heading
(1) (2) (3) (4)
- Other Manufacture from materials of

headings 4011 and 4012
ex 4017 Articles of hard rubber Manufacture from hard rubber
ex Chapter 41 Raw hides and skins (other than Manufacture from materials of
furskins) and leather; except for: any heading, except that of
the product
ex 4102 Raw skins of sheep or lambs, Removal of wool from sheep or

without wool on lamb skins, with wool on
4104 to 4106 Tanned or crust hides and skins, Retanning of tanned leather
without wool or hair on, or
whether or not split, but not
further prepared Manufacture from materials of
the product
4107, 4112 and Leather further prepared after Manufacture from materials of
4113 tanning or crusting, including any heading, except headings
parchment-dressed leather, 4104 to 4113
without wool or hair on,
whether or not split, other than
leather of heading 4114
ex 4114 Patent leather and patent Manufacture from materials of

laminated leather; metallised headings 4104 to 4106, 4107,
leather 4112 or 4113, provided that
Chapter 42 Articles of leather; saddlery and Manufacture from materials of

harness; travel goods, handbags any heading, except that of
and similar containers; articles the product
of animal gut (other than silk
worm gut)
Harmonized
heading
(1) (2) (3) (4)
ex Chapter 43 Furskins and artificial fur; manu Manufacture from materials of

factures thereof; except for: any heading, except that of
the product
ex 4302 Tanned or dressed furskins,

assembled:
- Plates, crosses and similar Bleaching or dyeing, in addition

forms to cutting and assembly of non-
assembled tanned or dressed
furskins
- Other Manufacture from non-

assembled, tanned or dressed
furskins
4303 Articles of apparel, clothing Manufacture from non-

accessories and other articles of assembled tanned or dressed
furskin furskins of heading 4302
ex Chapter 44 Wood and articles of wood; Manufacture from materials of

wood charcoal; except for: 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 Planing, sanding or end-jointing

lengthwise, sliced or peeled, of
a thickness exceeding 6 mm,
planed, sanded or end-jointed
ex 4408 Sheets for veneering (including Splicing, planing, sanding or

those obtained by slicing end-jointing
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
Harmonized
heading
(1) (2) (3) (4)
ex 4409 Wood continuously shaped

along any of its edges, ends or
faces, whether or not planed,
sanded or end-jointed:
- Sanded or end-jointed Sanding or end-jointing
ex 4410 to Beadings and mouldings, Beading or moulding

ex 4413 including moulded skirting and
other moulded boards
ex 4415 Packing cases, boxes, crates, Manufacture from boards not

drums and similar packings, of cut to size
wood
ex 4416 Casks, barrels, vats, tubs and Manufacture from riven staves,
other coopers’ products and not further worked than sawn
parts thereof, of wood on the two principal surfaces
ex 4418 - Builders’ joinery and carpentry Manufacture from materials of

of wood any heading, except that of
the product. However, cellular
wood panels, shingles and
shakes may be used
ex 4421 Match splints; wooden pegs or Manufacture from wood of any

pins for footwear heading, except drawn wood of
heading 4409
ex Chapter 45 Cork and articles of cork; except Manufacture from materials of

the product
Harmonized
heading
(1) (2) (3) (4)
4503 Articles of natural cork Manufacture from cork of

heading 4501
Chapter 46 Manufactures of straw, of Manufacture from materials of

esparto or of other plaiting any heading, except that of
materials; basketware and the product
wickerwork
Chapter 47 Pulp of wood or of other fibrous Manufacture from materials of

cellulosic material; recovered any heading, except that of
(waste and scrap) paper or the product
paperboard
ex Chapter 48 Paper and paperboard; articles of Manufacture from materials of

paper pulp, of paper or of any heading, except that of
paperboard; except for: the product
ex 4811 Paper and paperboard, ruled, Manufacture from paper-

lined or squared only making materials of Chapter 47
4816 Carbon paper, self-copy paper Manufacture from paper-

and other copying or transfer making materials of Chapter 47
papers (other than those of
heading 4809), duplicator
stencils and offset plates, of
paper, whether or not put up
in boxes
4817 Envelopes, letter cards, plain Manufacture: —

postcards and correspondence — from materials of any
cards, of paper or paperboard; heading, except that of the
boxes, pouches, wallets and product, and
writing compendiums, of paper
or paperboard, containing an — in which the value of all the
assortment of paper stationery materials used does not
ex 4818 Toilet paper Manufacture from paper-

making materials of Chapter 47
Harmonized
heading
(1) (2) (3) (4)
ex 4819 Cartons, boxes, cases, bags and Manufacture: —

other packing containers, of — from materials of any
paper, paperboard, cellulose heading, except that of the
wadding or webs of cellulose product, and
fibres
ex 4820 Letter pads Manufacture in which the value

ex 4823 Other paper, paperboard, Manufacture from paper-

cellulose wadding and webs of making materials of Chapter 47
cellulose fibres, cut to size or
shape
ex Chapter 49 Printed books, newspapers, Manufacture from materials of

pictures and other products of any heading, except that of
the printing industry; manu the product
scripts, typescripts and plans;
except for:
4909 Printed or illustrated postcards; Manufacture from materials of

printed cards bearing personal any heading, except those of
greetings, messages or headings 4909 and 4911
announcements, whether or not
illustrated, with or without
envelopes or trimmings
4910 Calendars of any kind, printed,

including calendar blocks:
- Calendars of the ‘perpetual’ Manufacture: —

type or with replaceable — from materials of any
blocks mounted on bases heading, except that of the
other than paper or paper product, and
board
Harmonized
heading
(1) (2) (3) (4)

ex Chapter 50 Silk; except for: Manufacture from materials of

the product
ex 5003 Silk waste (including cocoons Carding or combing of silk

unsuitable for reeling, yarn waste
waste and garnetted stock),
carded or combed
5004 to Silk yarn and yarn spun from Manufacture from (7): —
ex 5006 silk waste — raw silk or silk waste,
carded or combed or
otherwise prepared for
spinning,
— other natural fibres, not
carded or combed or
spinning,
pulp, or
— paper-making materials
5007 Woven fabrics of silk or of silk

waste:
- Incorporating rubber thread Manufacture from single

yarn (7)
- Other Manufacture from (7):

— coir yarn,
— natural fibres,
carded or combed or
spinning,
pulp, or
— paper
Harmonized
heading
(1) (2) (3) (4)
or
Printing accompanied by at
least two preparatory or
finishing operations (such as
scouring, bleaching, merce
rising, heat setting, raising,
processing, permanent
finishing, decatising, impreg
nating, mending and burling),
provided that the value of the
unprinted fabric used does not
ex Chapter 51 Wool, fine or coarse animal hair; Manufacture from materials of

horsehair yarn and woven fabric; any heading, except that of
except for: the product
5106 to 5110 Yarn of wool, of fine or coarse Manufacture from (7): —

animal hair or of horsehair — raw silk or silk waste,
carded or combed or
spinning,
— natural fibres, not carded or
combed or otherwise
pulp, or
5111 to 5113 Woven fabrics of wool, of fine

or coarse animal hair or of
horsehair:

yarn (7)

— coir yarn,
— natural fibres,
carded or combed or
otherwise prepared for spin
ning,
Harmonized
heading
(1) (2) (3) (4)

pulp, or
— paper
or
ex Chapter 52 Cotton; except for: Manufacture from materials of

the product
5204 to 5207 Yarn and thread of cotton Manufacture from (7): —

— raw silk or silk waste,
carded or combed or
spinning,
combed or otherwise
pulp, or
5208 to 5212 Woven fabrics of cotton:

yarn (7)

— coir yarn,
— natural fibres,
carded or combed or
otherwise prepared for spin
ning,
Harmonized
heading
(1) (2) (3) (4)

pulp, or
— paper
or
ex Chapter 53 Other vegetable textile fibres; Manufacture from materials of

paper yarn and woven fabrics any heading, except that of
of paper yarn; except for: the product
5306 to 5308 Yarn of other vegetable textile Manufacture from (7): —

fibres; paper yarn — raw silk or silk waste,
carded or combed or
spinning,
combed or otherwise
pulp, or
5309 to 5311 Woven fabrics of other vegetable

textile fibres; woven fabrics of
paper yarn:

yarn (7)

— coir yarn
— jute yarn
— natural fibres,
Harmonized
heading
(1) (2) (3) (4)

carded or combed or
spinning,
pulp, or
— paper
or
5401 to 5406 Yarn, monofilament and thread Manufacture from (7): —

of man-made filaments — raw silk or silk waste,
carded or combed or
spinning,
combed or otherwise
pulp, or
5407 and 5408 Woven fabrics of man-made

filament yarn:

yarn (7)

— coir yarn,
— natural fibres,
Harmonized
heading
(1) (2) (3) (4)

carded or combed or
spinning,
pulp, or
— paper
or
5501 to 5507 Man-made staple fibres Manufacture from chemical

materials or textile pulp
5508 to 5511 Yarn and sewing thread of man- Manufacture from (7): —
made staple fibres — raw silk or silk waste,
carded or combed or
spinning,
combed or otherwise
pulp, or
5512 to 5516 Woven fabrics of man-made

staple fibres:

yarn (7)
Harmonized
heading
(1) (2) (3) (4)

— coir yarn,
— natural fibres,
carded or combed or
spinning,
pulp, or
— paper
or
ex Chapter 56 Wadding, felt and non-wovens; Manufacture from (7): —

special yarns; twine, cordage, — coir yarn,
ropes and cables and articles
thereof; except for: — natural fibres,
pulp, or
5602 Felt, whether or not impreg

nated, coated, covered or lami
nated:
- Needleloom felt Manufacture from (7):

— natural fibres, or
pulp
However:
— polypropylene filament of
heading 5402,
Harmonized
heading
(1) (2) (3) (4)
— polypropylene fibres of
heading 5503 or 5506, or
— polypropylene filament tow
of heading 5501,
of which the denomination in
all cases of a single filament
or fibre is less than 9 decitex,
- Other Manufacture from (7): —

— natural fibres,
— man-made staple fibres
made from casein, or
pulp
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:
- Rubber thread and cord, Manufacture from rubber

textile covered thread or cord, not textile
covered

combed or otherwise
processed for spinning,
pulp, or
Harmonized
heading
(1) (2) (3) (4)
5605 Metallised yarn, whether or not Manufacture from (7): —

gimped, being textile yarn, or — natural fibres,
strip or the like of heading
5404 or 5405, combined with — man-made staple fibres, not
metal in the form of thread, carded or combed or
strip or powder or covered otherwise processed for
with metal spinning,
pulp, or
5606 Gimped yarn, and strip and the Manufacture from (7): —
like of heading 5404 or 5405, — natural fibres,
gimped (other than those of
heading 5605 and gimped — man-made staple fibres, not
horsehair yarn); chenille yarn carded or combed or
(including flock chenille yarn); otherwise processed for
loop wale-yarn spinning,
pulp, or
Chapter 57 Carpets and other textile floor

coverings:
- Of needleloom felt Manufacture from (7):

pulp
However:
— polypropylene filament of
heading 5402,
— polypropylene fibres of
heading 5503 or 5506, or
— polypropylene filament tow
of heading 5501,
of which the denomination in
all cases of a single filament
or fibre is less than 9 decitex,
Jute fabric may be used as a
backing
Harmonized
heading
(1) (2) (3) (4)
- Of other felt Manufacture from (7): —

combed or otherwise
processed for spinning, or
pulp

— coir yarn or jute yarn,
— synthetic or artificial
filament yarn,
carded or combed or
spinning
Jute fabric may be used as a
backing
ex Chapter 58 Special woven fabrics; tufted

textile fabrics; lace; tapestries;
trimmings; embroidery; except
for:
- Combined with rubber thread Manufacture from single

yarn (7)

— natural fibres,
carded or combed or
spinning, or
pulp
or
Harmonized
heading
(1) (2) (3) (4)
5805 Hand-woven tapestries of the Manufacture from materials of

types Gobelins, Flanders, any heading, except that of
Aubusson, Beauvais and the the product
like, and needle-worked
tapestries (for example, petit
point, cross stitch), whether or
not made up
5810 Embroidery in the piece, in Manufacture: —

strips or in motifs — from materials of any
product, and
5901 Textile fabrics coated with gum Manufacture from yarn

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
5902 Tyre cord fabric of high tenacity

yarn of nylon or other polya
mides, polyesters or viscose
rayon:
- Containing not more than Manufacture from yarn

90 % by weight of textile
materials
- Other Manufacture from chemical

materials or textile pulp
Harmonized
heading
(1) (2) (3) (4)
5903 Textile fabrics impregnated, Manufacture from yarn

coated, covered or laminated or
with plastics, other than those
of heading 5902 Printing accompanied by at
rising, heat setting, rasing,
5904 Linoleum, whether or note cut Manufacture from yarn (7)

to shape; floor coverings
consisting of a coating or
covering applied on a textile
backing, whether or not cut to
shape
5905 Textile wall coverings:
- Impregnated, coated, covered Manufacture from yarn

or laminated with rubber,
plastics or other materials

— coir yarn,
— natural fibres,
carded or combed or
spinning, or
pulp
Harmonized
heading
(1) (2) (3) (4)
or
5906 Rubberised textile fabrics, other

than those of heading 5902:
- Knitted or crocheted fabrics Manufacture from (7): —

— natural fibres,
carded or combed or
spinning, or
pulp
- Other fabrics made of Manufacture from chemical

synthetic filament yarn, materials
containing more than 90 %
by weight of textile materials
- Other Manufacture from yarn
5907 Textile fabrics otherwise impreg Manufacture from yarn

nated, coated or covered; or
painted canvas being theatrical
scenery, studio back-cloths or Printing accompanied by at
the like least two preparatory or
rising, heat setting, rasing,
Harmonized
heading
(1) (2) (3) (4)
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:
- Incandescent gas mantles, Manufacture from tubular

impregnated knitted gas-mantle fabric

the product
5909 to 5911 Textile articles of a kind suitable

for industrial use:
- Polishing discs or rings other Manufacture from yarn or

than of felt of heading 5911 waste fabrics or rags of
heading 6310
- Woven fabrics, of a kind Manufacture from (7):

commonly used in paper - coir yarn,
making or other technical
uses, felted or not, whether - the following materials:
or not impregnated or - - yarn of polytetrafluoroethy
coated, tubular or endless lene (8),
with single or multiple warp
and/or weft, or flat woven - - yarn, multiple, of
with multiple warp and/or polyamide, coated
weft of heading 5911 impregnated or covered
with a phenolic resin,
- - yarn of synthetic textile
fibres of aromatic polya
mides, obtained by poly
condensation of m-pheny
lenediamine and isophthalic
acid,
- - monofil of polytetrafluoro
ethylene (8),
- - yarn of synthetic textile
fibres of poly(p-phenylene
terephthalamide),
- - glass fibre yarn, coated with
phenol resin and gimped
with acrylic yarn (8),
Harmonized
heading
(1) (2) (3) (4)
- - copolyester monofilaments
of a polyester and a resin
of terephthalic acid and
1,4 cyclohexanediethanol
and isophthalic acid,
- - natural fibres,
- - man-made staple fibres not
carded or combed or
spinning, or
- - chemical materials or textile
pulp

— coir yarn,
— natural fibres,
carded or combed or
spinning, or
pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from (7): —

— natural fibres,
carded or combed or
spinning, or
pulp
Chapter 61 Articles of apparel and clothing

accessories, knitted or crocheted:
- Obtained by sewing together Manufacture from yarn (7) (9)

or otherwise assembling, two
or more pieces of knitted or
crocheted fabric which have
been either cut to form or
obtained directly to form
Harmonized
heading
(1) (2) (3) (4)

— natural fibres,
carded or combed or
spinning, or
pulp
ex Chapter 62 Articles of apparel and clothing Manufacture from yarn (7) (9)
accessories, not knitted or
crocheted; except for:
ex 6202, Women’s, girls’ and babies’ Manufacture from yarn (9)

ex 6204, clothing and clothing accessories or
ex 6206, for babies, embroidered
ex 6209 and Manufacture from
ex 6211 unembroidered fabric, provided
that the value of the
unembroidered fabric used
uct (9)
ex 6210 and Fire-resistant equipment of fabric Manufacture from yarn (9)

ex 6216 covered with foil of aluminised or
polyester
Manufacture from uncoated
fabric, provided that the value
of the uncoated fabric used
uct (9)
6213 and 6214 Handkerchiefs, shawls, scarves,

mufflers, mantillas, veils and
the like:
- Embroidered Manufacture from unbleached

single yarn (7) (9)
or
Manufacture from
unembroidered fabric, provided
uct (9)
Harmonized
heading
(1) (2) (3) (4)
- Other Manufacture from unbleached

single yarn (7) (9)
or
Making up, followed by
printing accompanied by at
provided that the value of all
the unprinted goods of
headings 6213 and 6214 used
does not exceed 47,5 % of the
6217 Other made up clothing acces

sories; parts of garments or of
clothing accessories, other than
those of heading 6212:
- Embroidered Manufacture from yarn (9)

or
Manufacture from
unembroidered fabric, provided
uct (9)
- Fire-resistant equipment of Manufacture from yarn (9)

fabric covered with foil of or
aluminised polyester
Manufacture from uncoated
fabric, provided that the value
of the uncoated fabric used
uct (9)
- Interlinings for collars and Manufacture: —

cuffs, cut out — from materials of any
product, and
Harmonized
heading
(1) (2) (3) (4)
- Other Manufacture from yarn (9)
ex Chapter 63 Other made-up textile articles; Manufacture from materials of

sets; worn clothing and worn any heading, except that of
textile articles; rags; except for: the product
6301 to 6304 Blankets, travelling rugs, bed

linen etc.; curtains etc.; other
furnishing articles:
- Of felt, of nonwovens Manufacture from (7): —

pulp
- Other:
- - Embroidered Manufacture from unbleached

single yarn (9) (10)
or
Manufacture from
unembroidered fabric (other
than knitted or crocheted),
unembroidered fabric used does

single yarn (9) (10)
6305 Sacks and bags, of a kind used Manufacture from (7): —

for the packing of goods — natural fibres,
carded or combed or
spinning, or
pulp
6306 Tarpaulins, awnings and

sunblinds; tents; sails for boats,
sailboards or landcraft; camping
goods:
Harmonized
heading
(1) (2) (3) (4)
- Of nonwovens Manufacture from (7) (9): —

pulp

single yarn (8) (9)
6307 Other made-up articles, Manufacture in which the value

including dress patterns of all the materials used does
6308 Sets consisting of woven fabric Each item in the set must
and yarn, whether or not with satisfy the rule which would
accessories, for making up into apply to it if it were not
rugs, tapestries, embroidered included in the set. However,
table cloths or serviettes, or non-originating articles may be
similar textile articles, put up in incorporated, provided that
packings for retail sale their total value does not
price of the set
ex Chapter 64 Footwear, gaiters and the like; Manufacture from materials of

parts of such articles; except for: any heading, except from
assemblies of uppers affixed to
inner soles or to other sole
components of heading 6406
6406 Parts of footwear (including Manufacture from materials of

uppers whether or not attached any heading, except that of
to soles other than outer soles); the product
removable in-soles, heel
cushions and similar articles;
gaiters, leggings and similar
articles, and parts thereof
ex Chapter 65 Headgear and parts thereof; Manufacture from materials of

the product
Harmonized
heading
(1) (2) (3) (4)
6505 Hats and other headgear, knitted Manufacture from yarn or

or crocheted, or made up from textile fibres (10)
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
ex Chapter 66 Umbrellas, sun umbrellas, Manufacture from materials of

walking-sticks, seat-sticks, any heading, except that of
whips, riding-crops, and parts the product
thereof; except for:
6601 Umbrellas and sun umbrellas Manufacture in which the value

(including walking-stick of all the materials used does
umbrellas, garden umbrellas not exceed 50 % of the ex-
and similar umbrellas) works price of the product
Chapter 67 Prepared feathers and down and Manufacture from materials of

articles made of feathers or of any heading, except that of
down; artificial flowers; articles the product
of human hair
ex Chapter 68 Articles of stone, plaster, Manufacture from materials of

cement, asbestos, mica or any heading, except that of
similar materials; except for: the product
ex 6803 Articles of slate or of agglom Manufacture from worked slate

erated slate
ex 6812 Articles of asbestos; articles of Manufacture from materials of

mixtures with a basis of any heading
asbestos or of mixtures with a
basis of asbestos and
magnesium carbonate
ex 6814 Articles of mica, including Manufacture from worked mica

agglomerated or reconstituted (including agglomerated or
mica, on a support of paper, reconstituted mica)
paperboard or other materials
Harmonized
heading
(1) (2) (3) (4)
Chapter 69 Ceramic products Manufacture from materials of

the product
ex Chapter 70 Glass and glassware; except for: Manufacture from materials of

the product
ex 7003, Glass with a non-reflecting layer Manufacture from materials of

ex 7004 and heading 7001
ex 7005
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:
- Glass-plate substrates, coated Manufacture from non-coated

with a dielectric thin film, glass-plate substrate of heading
and of a semiconductor grade 7006
in accordance with SEMII-stan
dards (11)

heading 7001
7007 Safety glass, consisting of Manufacture from materials of

toughened (tempered) or heading 7001
laminated glass
7008 Multiple-walled insulating units Manufacture from materials of

of glass heading 7001
7009 Glass mirrors, whether or not Manufacture from materials of

framed, including rear-view heading 7001
mirrors
Harmonized
heading
(1) (2) (3) (4)
7010 Carboys, bottles, flasks, jars, Manufacture from materials of

pots, phials, ampoules and any heading, except that of
other containers, of glass, of a the product
kind used for the conveyance or
or packing of goods; preserving
jars of glass; stoppers, lids and Cutting of glassware, provided
other closures, of glass that the total value of the
uncut glassware used does not
7013 Glassware of a kind used for Manufacture from materials of

table, kitchen, toilet, office, any heading, except that of
indoor decoration or similar the product
purposes (other than that of or
heading 7010 or 7018)
Cutting of glassware, provided
that the total value of the
uncut glassware used does not
or
Hand-decoration (except silk-
screen printing) of hand-blown
glassware, provided that the
total value of the hand-blown
glassware used does not
ex 7019 Articles (other than yarn) of Manufacture from: —

glass fibres — uncoloured slivers, rovings,
yarn or chopped strands, or
— glass wool
ex Chapter 71 Natural or cultured pearls, Manufacture from materials of

precious or semi-precious any heading, except that of
stones, precious metals, metals the product
clad with precious metal, and
articles thereof; imitation
jewellery; coin; except for:
Harmonized
heading
(1) (2) (3) (4)
ex 7101 Natural or cultured pearls, Manufacture in which the value

graded and temporarily strung of all the materials used does
for convenience of transport not exceed 50 % of the ex-
ex 7102, Worked precious or semi- Manufacture from unworked

ex 7103 and precious stones (natural, precious or semi-precious
ex 7104 synthetic or reconstructed) stones
7106, 7108 and Precious metals:

7110
- Unwrought Manufacture from materials 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
- Semi-manufactured or in Manufacture from unwrought

powder form precious metals
ex 7107, Metals clad with precious metals, Manufacture from metals clad
ex 7109 and semi-manufactured with precious metals,
ex 7111 unwrought
7116 Articles of natural or cultured Manufacture in which the value

pearls, precious or semi- of all the materials used does
precious stones (natural, not exceed 50 % of the ex-
synthetic or reconstructed) works price of the product
Harmonized
heading
(1) (2) (3) (4)
7117 Imitation jewellery Manufacture from materials 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
the product
ex Chapter 72 Iron and steel; except for: Manufacture from materials of

the product
7207 Semi-finished products of iron Manufacture from materials of

or non-alloy steel heading 7201, 7202, 7203,
7204 or 7205
7208 to 7216 Flat-rolled products, bars and Manufacture from ingots or

rods, angles, shapes and other primary forms of
sections of iron or non-alloy heading 7206
steel
7217 Wire of iron or non-alloy steel Manufacture from semi-finished

ex 7218, 7219 Semi-finished products, flat- Manufacture from ingots or

to 7222 rolled products, bars and rods, other primary forms of
angles, shapes and sections of heading 7218
stainless steel
7223 Wire of stainless steel Manufacture from semi-finished

ex 7224, 7225 Semi-finished products, flat- Manufacture from ingots or

to 7228 rolled products, hot-rolled bars other primary forms of
and rods, in irregularly wound heading 7206, 7218 or 7224
coils; angles, shapes and
sections, of other alloy steel;
hollow drill bars and rods, of
alloy or non-alloy steel
Harmonized
heading
(1) (2) (3) (4)
7229 Wire of other alloy steel Manufacture from semi-finished

ex Chapter 73 Articles of iron or steel; except Manufacture from materials of

the product
ex 7301 Sheet piling Manufacture from materials of

heading 7206
7302 Railway or tramway track Manufacture from materials of

construction material of iron or heading 7206
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
7304, 7305 and Tubes, pipes and hollow profiles, Manufacture from materials of
7306 of iron (other than cast iron) or heading 7206, 7207, 7218 or
steel 7224
ex 7307 Tube or pipe fittings of stainless Turning, drilling, reaming,

steel (ISO No X5CrNiMo 1712), threading, deburring and sand
consisting of several parts blasting of forged blanks,
provided that the total value
of the forged blanks used does
7308 Structures (excluding prefab Manufacture from materials of

ricated buildings of heading any heading, except that of
9406) and parts of structures the product. However, welded
(for example, bridges and angles, shapes and sections of
bridge-sections, lock-gates, heading 7301 may not be used
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
Harmonized
heading
(1) (2) (3) (4)
ex 7315 Skid chain Manufacture in which the value

of all the materials of heading
7315 used does not exceed
the product
ex Chapter 74 Copper and articles thereof; Manufacture: —

product, and
7401 Copper mattes; cement copper Manufacture from materials of

(precipitated copper) any heading, except that of
the product
7402 Unrefined copper; copper Manufacture from materials of

anodes for electrolytic refining any heading, except that of
the product
7403 Refined copper and copper

alloys, unwrought:
- Refined copper Manufacture from materials of

the product
- Copper alloys and refined Manufacture from refined

copper containing other copper, unwrought, or waste
elements and scrap of copper
7404 Copper waste and scrap Manufacture from materials of

the product
Harmonized
heading
(1) (2) (3) (4)
7405 Master alloys of copper Manufacture from materials of

the product
ex Chapter 75 Nickel and articles thereof; Manufacture: —

product, and
7501 to 7503 Nickel mattes, nickel oxide Manufacture from materials of

sinters and other intermediate any heading, except that of
products of nickel metallurgy; the product
unwrought nickel; nickel waste
and scrap
ex Chapter 76 Aluminium and articles thereof; Manufacture: —

product, and
7601 Unwrought aluminium Manufacture:

product, and
Harmonized
heading
(1) (2) (3) (4)
or
Manufacture by thermal or elec
trolytic treatment from
unalloyed aluminium or waste
and scrap of aluminium
7602 Aluminium waste and scrap Manufacture from materials of

the product
ex 7616 Aluminium articles other than Manufacture: —

gauze, cloth, grill, netting, — from materials of any
fencing, reinforcing fabric and heading, except that of the
similar materials (including product. However, gauze,
endless bands) of aluminium cloth, grill, netting, fencing,
wire, and expanded metal of reinforcing fabric and
aluminium similar materials (including
endless bands) of
aluminium wire, or
expanded metal of
aluminium may be used;
and
Chapter 77 Reserved for possible future use

in the HS
ex Chapter 78 Lead and articles thereof; except Manufacture: —

for: — from materials of any
product, and
7801 Unwrought lead:
- Refined lead Manufacture from ‘bullion’ or

‘work’ lead
Harmonized
heading
(1) (2) (3) (4)

the product. However, waste
and scrap of heading 7802
may not be used
7802 Lead waste and scrap Manufacture from materials of

the product
ex Chapter 79 Zinc and articles thereof; except Manufacture: —

product, and
7901 Unwrought zinc Manufacture from materials of

may not be used
7902 Zinc waste and scrap Manufacture from materials of

the product
ex Chapter 80 Tin and articles thereof; except Manufacture: —

product, and
Harmonized
heading
(1) (2) (3) (4)
8001 Unwrought tin Manufacture from materials of

may not be used
8002 and 8007 Tin waste and scrap; other Manufacture from materials of
articles of tin any heading, except that of
the product
Chapter 81 Other base metals; cermets;

articles thereof:
- Other base metals, wrought; Manufacture in which the value

articles thereof of all the materials of the same
heading as the product used

the product
ex Chapter 82 Tools, implements, cutlery, Manufacture from materials of

spoons and forks, of base any heading, except that of
metal; parts thereof of base the product
metal; except for:
8206 Tools of two or more of the Manufacture from materials of

headings 8202 to 8205, put any heading, except those of
up in sets for retail sale headings 8202 to 8205.
However, tools of headings
8202 to 8205 may be incor
porated into the set, provided
price of the set
Harmonized
heading
(1) (2) (3) (4)
8207 Interchangeable tools for hand Manufacture: —

tools, whether or not power- — from materials of any
operated, or for machine-tools heading, except that of the
(for example; for pressing, product, and
stamping, punching, tapping,
threading, drilling, boring, — in which the value of all the
broaching, milling, turning, or materials used does not
screwdriving), including dies for exceed 40 % of the ex-
drawing or extruding metal, and works price of the product
rock drilling or earth boring
tools
8208 Knives and cutting blades, for Manufacture: —

machines or for mechanical — from materials of any
appliances heading, except that of the
product, and
ex 8211 Knives with cutting blades, Manufacture from materials of

serrated or not (including any heading, except that of
pruning knives), other than the product. However, knife
knives of heading 8208 blades and handles of base
metal may be used
8214 Other articles of cutlery (for Manufacture from materials of

example; hair clippers, butchers’ any heading, except that of
or kitchen cleavers, choppers the product. However, handles
and mincing knives, paper of base metal may be used
knives); manicure or pedicure
sets and instruments (including
nail files)
Harmonized
heading
(1) (2) (3) (4)
8215 Spoons, forks, ladles, skimmers, Manufacture from materials of

cake-servers, fish-knives, butter- any heading, except that of
knives, sugar tongs and similar the product. However, handles
kitchen or tableware of base metal may be used
ex Chapter 83 Miscellaneous articles of base Manufacture from materials of

metal; except for: any heading, except that of
the product
ex 8302 Other mountings, fittings and Manufacture from materials of

similar articles suitable for any heading, except that of
buildings, and automatic door the product. However, other
closers materials of heading 8302
ex 8306 Statuettes and other ornaments, Manufacture from materials of

of base metal any heading, except that of
the product. However, other
ex Chapter 84 Nuclear reactors, boilers, Manufacture: Manufacture in which the value

machinery and mechanical — from materials of any of all the materials used does
appliances; parts thereof; except heading, except that of the not exceed 30 % of the ex-
for: product, and works price of the product

Harmonized
heading
(1) (2) (3) (4)
ex 8401 Nuclear fuel elements Manufacture in which the value

8402 Steam or other vapour Manufacture: Manufacture in which the value

generating boilers (other than — from materials of any of all the materials used does
central heating hot water heading, except that of the not exceed 25 % of the ex-
boilers capable also of product, and works price of the product
producing low pressure steam);
super-heated water boilers — in which the value of all the
8403 and Central heating boilers other Manufacture from materials of Manufacture in which the value
ex 8404 than those of heading 8402 any heading, except those of of all the materials used does
and auxiliary plant for central headings 8403 and 8404 not exceed 40 % of the ex-
heating boilers works price of the product
8406 Steam turbines and other vapour Manufacture in which the value
turbines of all the materials used does
8407 Spark-ignition reciprocating or Manufacture in which the value

rotary internal combustion of all the materials used does
piston engines not exceed 40 % of the ex-
8408 Compression-ignition internal Manufacture in which the value

combustion piston engines of all the materials used does
(diesel or semi-diesel engines) not exceed 40 % of the ex-
8409 Parts suitable for use solely or Manufacture in which the value
principally with the engines of of all the materials used does
heading 8407 or 8408 not exceed 40 % of the ex-
Harmonized
heading
(1) (2) (3) (4)
8411 Turbo-jets, turbo-propellers and Manufacture: Manufacture in which the value

other gas turbines — from materials of any of all the materials used does
heading, except that of the not exceed 25 % of the ex-
product, and works price of the product

8412 Other engines and motors Manufacture in which the value

ex 8413 Rotary positive displacement Manufacture: Manufacture in which the value

pumps — from materials of any of all the materials used does

ex 8414 Industrial fans, blowers and the Manufacture: Manufacture in which the value
like — from materials of any of all the materials used does

8415 Air conditioning machines, Manufacture in which the value

comprising a motor-driven fan of all the materials used does
and elements for changing the not exceed 40 % of the ex-
temperature and humidity, works price of the product
including those machines in
which the humidity cannot be
separately regulated
Harmonized
heading
(1) (2) (3) (4)
8418 Refrigerators, freezers and other Manufacture: Manufacture in which the value
refrigerating or freezing — from materials of any of all the materials used does
equipment, electric or other; heading, except that of the not exceed 25 % of the ex-
heat pumps other than air product, works price of the product
conditioning machines of
heading 8415 — in which the value of all the
and
non-originating materials
used does not exceed the
value of all the originating
materials used
ex 8419 Machines for wood, paper pulp, Manufacture in which: Manufacture in which the value
paper and paperboard industries — the value of all the materials of all the materials used does
product, and
8420 Calendering or other rolling Manufacture in which: Manufacture in which the value
machines, other than for metals — the value of all the materials of all the materials used does
or glass, and cylinders therefor used does not exceed 40 % not exceed 30 % of the ex-
product, and
Harmonized
heading
(1) (2) (3) (4)
8423 Weighing machinery (excluding Manufacture: Manufacture in which the value

balances of a sensitivity of 5 cg — from materials of any of all the materials used does
or better), including weight heading, except that of the not exceed 25 % of the ex-
operated counting or checking product, and works price of the product
machines; weighing machine
weights of all kinds — in which the value of all the
8425 to 8428 Lifting, handling, loading or Manufacture in which: Manufacture in which the value
unloading machinery — the value of all the materials of all the materials used does
product, and
heading 8431 used does
8429 Self-propelled bulldozers, angle

dozers, graders, levellers,
scrapers, mechanical shovels,
excavators, shovel loaders,
tamping machines and road
rollers:
- Road rollers Manufacture in which the value

- Other Manufacture in which: Manufacture in which the value

— the value of all the materials of all the materials used does
product, and
Harmonized
heading
(1) (2) (3) (4)
8430 Other moving, grading, levelling, Manufacture in which: Manufacture in which the value
scraping, excavating, tamping, — the value of all the materials of all the materials used does
compacting, extracting or used does not exceed 40 % not exceed 30 % of the ex-
boring machinery, for earth, of the ex-works price of the works price of the product
minerals or ores; pile-drivers product, and
and pile-extractors; snow-
ploughs and snow-blowers — within the above limit, the
ex 8431 Parts suitable for use solely or Manufacture in which the value
principally with road rollers of all the materials used does
8439 Machinery for making pulp of Manufacture in which: Manufacture in which the value
fibrous cellulosic material or — the value of all the materials of all the materials used does
for making or finishing paper used does not exceed 40 % not exceed 30 % of the ex-
or paperboard of the ex-works price of the works price of the product
product, and
8441 Other machinery for making up Manufacture in which: Manufacture in which the value
paper pulp, paper or paper — the value of all the materials of all the materials used does
board, including cutting used does not exceed 40 % not exceed 30 % of the ex-
machines of all kinds of the ex-works price of the works price of the product
product, and
Harmonized
heading
(1) (2) (3) (4)
ex 8443 Printers, for office machines (for Manufacture in which the value
example automatic data of all the materials used does
processing machines, word- not exceed 40 % of the ex-
processing machines) works price of the product
8444 to 8447 Machines of these headings for Manufacture in which the value
use in the textile industry of all the materials used does
ex 8448 Auxiliary machinery for use with Manufacture in which the value
machines of headings 8444 and of all the materials used does
8445 not exceed 40 % of the ex-
8452 Sewing machines, other than

book-sewing machines of
heading 8440; furniture, bases
and covers specially designed
for sewing machines; sewing
machine needles:
- Sewing machines (lock stitch Manufacture in which: —

only) with heads of a weight — the value of all the materials
not exceeding 16 kg without used does not exceed 40 %
motor or 17 kg with motor of the ex-works price of the
product,
— the value of all the non-
originating materials used
in assembling the head
(without motor) does not
exceed the value of all the
originating materials used,
and
— the thread-tension, crochet
and zigzag mechanisms
used are originating

Harmonized
heading
(1) (2) (3) (4)
ex 8456, 8457 Machine-tools and machines and Manufacture in which the value
to 8465 and their parts and accessories of of all the materials used does
ex 8466 headings 8456 to 8466; except not exceed 40 % of the ex-
for: works price of the product
ex 8456 and - water-jet cutting machines; Manufacture: Manufacture in which the value
ex 8466 - parts and accessories of water- — from materials of any of all the materials used does
jet cutting machines heading, except that of the not exceed 30 % of the ex-

8469 to 8472 Office machines (for example, Manufacture in which the value
typewriters, calculating of all the materials used does
machines, automatic data not exceed 40 % of the ex-
processing machines, duplicating works price of the product
machines, stapling machines)
8480 Moulding boxes for metal Manufacture in which the value

foundry; mould bases; of all the materials used does
moulding patterns; moulds for not exceed 50 % of the ex-
metal (other than ingot works price of the product
moulds), metal carbides, glass,
mineral materials, rubber or
plastics
8482 Ball or roller bearings Manufacture: Manufacture in which the value

— from materials of any of all the materials used does

Harmonized
heading
(1) (2) (3) (4)
8484 Gaskets and similar joints of Manufacture in which the value

metal sheeting combined with of all the materials used does
other material or of two or not exceed 40 % of the ex-
more layers of metal; sets or works price of the product
assortments of gaskets and
similar joints, dissimilar in
composition, put up in
pouches, envelopes or similar
packings; mechanical seals
ex 8486 - Machine tools for working any Manufacture in which the value
material by removal of of all the materials used does
material, by laser or other not exceed 40 % of the ex-
light or photon beam, ultra works price of the product
sonic, electrodischarge, elec
trochemical, electron beam,
ionic-beam or plasma arc
processes and parts and acces
sories thereof
- machine tools (including
presses) for working metal by
bending, folding, straightening,
flattening, and parts and acces
sories thereof
- machine tools for working
stone, ceramics, concrete,
asbestos-cement or like
mineral materials or for cold
working glass and parts and
accessories thereof
- marking-out instruments
which are pattern generating
apparatus of a kind used for
producing masks or reticles
from photoresist coated
substrates; parts and acces
sories thereof
- moulds, injection or Manufacture in which the value

compression types of all the materials used does
- lifting, handling, loading or Manufacture in which: Manufacture in which the value

unloading machinery — the value of all the materials of all the materials used does
product, and
Harmonized
heading
(1) (2) (3) (4)
8487 Machinery parts, not containing Manufacture in which the value

electrical connectors, insulators, of all the materials used does
coils, contacts or other electrical not exceed 40 % of the ex-
features, not specified or works price of the product
included elsewhere in this
Chapter
ex Chapter 85 Electrical machinery and Manufacture: Manufacture in which the value

equipment and parts thereof; — from materials of any of all the materials used does
sound recorders and repro heading, except that of the not exceed 30 % of the ex-
ducers, television image and product, and works price of the product
sound recorders and repro
ducers, and parts and accessories — in which the value of all the
of such articles; except for: materials used does not
8501 Electric motors and generators Manufacture in which: Manufacture in which the value
(excluding generating sets) — the value of all the materials of all the materials used does
product, and
8502 Electric generating sets and Manufacture in which: Manufacture in which the value
rotary converters — the value of all the materials of all the materials used does
product, and
product
Harmonized
heading
(1) (2) (3) (4)
ex 8504 Power supply units for Manufacture in which the value

automatic data-processing of all the materials used does
machines not exceed 40 % of the ex-
ex 8517 Other apparatus for the trans Manufacture in which: Manufacture in which the value
mission or reception of voice, — the value of all the materials of all the materials used does
images or other data, including used does not exceed 40 % not exceed 25 % of the ex-
apparatus for communication in of the ex-works price of the works price of the product
a wireless network (such as a product, and
local or wide area network),
other than transmission or — the value of all the non-
reception apparatus of headings originating materials used
8443, 8525, 8527 or 8528; does not exceed the value
of all the originating
materials used
ex 8518 Microphones and stands Manufacture in which: Manufacture in which the value
therefor; loudspeakers, whether — the value of all the materials of all the materials used does
or not mounted in their used does not exceed 40 % not exceed 25 % of the ex-
enclosures; audio-frequency of the ex-works price of the works price of the product
electric amplifiers; electric product, and
sound amplifier sets
does not exceed the value
materials used
8519 Sound recording or reproducing Manufacture in which: Manufacture in which the value
apparatus — the value of all the materials of all the materials used does
Turntables (record-decks), used does not exceed 40 % not exceed 30 % of the ex-
record-players, cassette-players of the ex-works price of the works price of the product
and other sound reproducing product, and
apparatus, not incorporating a — the value of all the non-
sound recording device originating materials used
materials used
Harmonized
heading
(1) (2) (3) (4)
8520 Magnetic tape recorders and Manufacture in which: Manufacture in which the value
other sound recording — the value of all the materials of all the materials used does
apparatus, whether or not incor used does not exceed 40 % not exceed 30 % of the ex-
porating a sound reproducing of the ex-works price of the works price of the product
device product, and
materials used
8521 Video recording or reproducing Manufacture in which: Manufacture in which the value
apparatus, whether or not incor — the value of all the materials of all the materials used does
porating a video tuner used does not exceed 40 % not exceed 30 % of the ex-
product, and
materials used
8522 Parts and accessories suitable for Manufacture in which the value
use solely or principally with the of all the materials used does
apparatus of headings 8519 or not exceed 40 % of the ex-
8521 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.
- Unrecorded discs, tapes, solid- Manufacture in which the value

state non-volatile storage of all the materials used does
devices and other media for not exceed 40 % of the ex-
the recording of sound or of works price of the product
other phenomena, but
Chapter 37;
Harmonized
heading
(1) (2) (3) (4)
- Recorded discs, tapes solid- Manufacture in which: Manufacture in which the value
state non-volatile storage — the value of all the materials of all the materials used does
devices and other media for used does not exceed 40 % not exceed 30 % of the ex-
the recording of sound or of of the ex-works price of the works price of the product
other phenomena, but product, and
Chapter 37 — within the above limit, the
- Matrices and masters for the Manufacture in which the value

production of discs, but of all the materials used does
excluding products of not exceed 40 % of the ex-
Chapter 37; works price of the product
- Proximity cards and ‘smart Manufacture: Manufacture in which the value

cards’ with two or more elec — from materials of any of all the materials used does
tronic integrated circuits heading, except that of the not exceed 30 % of the ex-

- ‘Smart cards’ with one elec Manufacture in which: Manufacture in which the value
tronic integrated circuit — the value of all the materials of all the materials used does
product, and
product
or
The operation of diffusion, in
which integrated circuits are
formed on a semi-conductor
substrate by the selective intro
duction of an appropriate
dopant
Harmonized
heading
(1) (2) (3) (4)
8525 Transmission apparatus for Manufacture in which: Manufacture in which the value
radio-broadcasting or television, — the value of all the materials of all the materials used does
whether or not incorporating used does not exceed 40 % not exceed 25 % of the ex-
reception apparatus or sound of the ex-works price of the works price of the product
recording or reproducing product, and
apparatus; television cameras,
digital camerasand video — the value of all the non-
camera recorders originating materials used
materials used
8526 Radar apparatus, radio navi Manufacture in which: Manufacture in which the value
gational aid apparatus and — the value of all the materials of all the materials used does
radio remote control apparatus used does not exceed 40 % not exceed 25 % of the ex-
product, and
materials used
8527 Reception apparatus for radio- Manufacture in which: Manufacture in which the value
broadcasting, whether or not — the value of all the materials of all the materials used does
combined, in the same housing, used does not exceed 40 % not exceed 25 % of the ex-
with sound recording or repro of the ex-works price of the works price of the product
ducing apparatus or a clock product, and
materials used
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
Harmonized
heading
(1) (2) (3) (4)
- Monitors and projectors, not Manufacture in which the value

incorporating television of all the materials used does
reception apparatus, of a kind not exceed 40 % of the ex-
solely or principally used in an works price of the product
automatic data-processing
system of heading 8471
- Other monitors and Manufacture in which: Manufacture in which the value

projectors, not incorporating — the value of all the materials of all the materials used does
television reception apparatus; used does not exceed 40 % not exceed 25 % of the ex-
reception apparatus for of the ex-works price of the works price of the product
television, whether or not product, and
incorporating radio broadcast
receivers or sound or video — the value of all the non-
recording or reproducing originating materials used
apparatus; does not exceed the value
materials used
8529 Parts suitable for use solely or

principally with the apparatus
of headings 8525 to 8528:
- Suitable for use solely or prin Manufacture in which the value

cipally with video recording or of all the materials used does
reproducing apparatus not exceed 40 % of the ex-
- Suitable for use solely or prin Manufacture: Manufacture in which the value
cipally with monitors and — from materials of any of all the materials used does
projectors, not incorporating heading, except that of the not exceed 30 % of the ex-
television reception apparatus, product, and works price of the product
of a kind solely or principally
used in an automatic data- — in which the value of all the
processing system of heading materials used does not
8471 exceed 40 % of the ex-
Harmonized
heading
(1) (2) (3) (4)

product, and
materials used
8535 Electrical apparatus for switching Manufacture in which: Manufacture in which the value
or protecting electrical circuits, — the value of all the materials of all the materials used does
or for making connections to used does not exceed 40 % not exceed 30 % of the ex-
or in electrical circuits, for a of the ex-works price of the works price of the product
voltage exceeding 1 000 Volt product, and
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
- - Electrical apparatus for Manufacture in which: Manufacture in which the value

switching or protecting elec — the value of all the materials of all the materials used does
trical circuits, or for making used does not exceed 40 % not exceed 30 % of the ex-
connections to or in elec of the ex-works price of the works price of the product
trical circuits for a voltage product, and
not exceeding 1 000 Volt
Harmonized
heading
(1) (2) (3) (4)
- - Connectors for optical fibres,

optical fibre bundles or
cables
- - of plastics Manufacture in which the value

- - of ceramics Manufacture from materials of

the product
- - of copper Manufacture:
product, and
8537 Boards, panels, consoles, desks, Manufacture in which: Manufacture in which the value
cabinets and other bases, — the value of all the materials of all the materials used does
equipped with two or more used does not exceed 40 % not exceed 30 % of the ex-
apparatus of heading 8535 or of the ex-works price of the works price of the product
8536, for electric control or product, and
the distribution of electricity,
including those incorporating — within the above limit, the
instruments or apparatus of value of all the materials of
Chapter 90, and numerical heading 8538 used does
control apparatus, other than not exceed 10 % of the ex-
switching apparatus of heading works price of the product
8517
ex 8541 Diodes, transistors and similar Manufacture: Manufacture in which the value
semi-conductor devices, except — from materials of any of all the materials used does
wafers not yet cut into chips heading, except that of the not exceed 25 % of the ex-

Harmonized
heading
(1) (2) (3) (4)
8542 Electronic integrated circuits:
- - Monolithic integrated Manufacture in which: Manufacture in which the value

circuits — the value of all the materials of all the materials used does
product, and
product
OR
The operation of diffusion, in
which integrated circuits are
formed on a semi-conductor
substrate by the selective intro
duction of an appropriate
dopant
- Multichips which are parts of Manufacture in which the value

machinery or apparatus, not of all the materials used does
specified or included not exceed 40 % of the ex-
elsewhere in this Chapter works price of the product
- - Other Manufacture in which: Manufacture in which the value

product, and
product
Harmonized
heading
(1) (2) (3) (4)
8544 Insulated (including enamelled Manufacture in which the value

or anodised) wire, cable of all the materials used does
(including coaxial cable) and not exceed 40 % of the ex-
other insulated electric works price of the product
conductors, whether or not
fitted with connectors; optical
fibre cables, made up of indi
vidually sheathed fibres,
whether or not assembled with
electric conductors or fitted with
connectors
8545 Carbon electrodes, carbon Manufacture in which the value

brushes, lamp carbons, battery of all the materials used does
carbons and other articles of not exceed 40 % of the ex-
graphite or other carbon, with works price of the product
or without metal, of a kind
used for electrical purposes
8546 Electrical insulators of any Manufacture in which the value

material of all the materials used does
8547 Insulating fittings for electrical Manufacture in which the value

machines, appliances or of all the materials used does
equipment, being fittings not exceed 40 % of the ex-
wholly of insulating materials works price of the product
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
Harmonized
heading
(1) (2) (3) (4)
- - Electronic microassemblies Manufacture in which: Manufacture in which the value

product, and
product

ex Chapter 86 Railway or tramway loco Manufacture in which the value

motives, rolling-stock and parts of all the materials used does
thereof; railway or tramway not exceed 40 % of the ex-
track fixtures and fittings and works price of the product
parts thereof; mechanical
(including electro-mechanical)
traffic signalling equipment of
all kinds; except for:
8608 Railway or tramway track Manufacture: Manufacture in which the value

fixtures and fittings; mechanical — from materials of any of all the materials used does
(including electromechanical) heading, except that of the not exceed 30 % of the ex-
signalling, safety or traffic product, and works price of the product
control equipment for railways,
tramways, roads, inland — in which the value of all the
waterways, parking facilities, materials used does not
port installations or airfields; exceed 40 % of the ex-
parts of the foregoing works price of the product
ex Chapter 87 Vehicles other than railway or Manufacture in which the value

tramway rolling-stock, and of all the materials used does
parts and accessories thereof; not exceed 40 % of the ex-
except for: works price of the product
Harmonized
heading
(1) (2) (3) (4)
8709 Works trucks, self-propelled, not Manufacture: Manufacture in which the value
fitted with lifting or handling — from materials of any of all the materials used does
equipment, of the type used in heading, except that of the not exceed 30 % of the ex-
factories, warehouses, dock areas product, and works price of the product
or airports for short distance
transport of goods; tractors of — in which the value of all the
the type used on railway materials used does not
station platforms; parts of the exceed 40 % of the ex-
foregoing vehicles works price of the product
8710 Tanks and other armoured Manufacture: Manufacture in which the value
fighting vehicles, motorised, — from materials of any of all the materials used does
whether or not fitted with heading, except that of the not exceed 30 % of the ex-
weapons, and parts of such product, and works price of the product
vehicles
8711 Motorcycles (including mopeds)

and cycles fitted with an
auxiliary motor, with or
without side-cars; side-cars:
- With reciprocating internal

combustion piston engine of
a cylinder capacity:
- - Not exceeding 50 cm3 Manufacture in which: Manufacture in which the value

product, and
materials used
Harmonized
heading
(1) (2) (3) (4)
- - Exceeding 50 cm3 Manufacture in which: Manufacture in which the value

product, and
materials used

product, and
materials used
ex 8712 Bicycles without ball bearings Manufacture from materials of Manufacture in which the value
heading 8714 not exceed 30 % of the ex-
8715 Baby carriages and parts thereof Manufacture: Manufacture in which the value

Harmonized
heading
(1) (2) (3) (4)
8716 Trailers and semi-trailers; other Manufacture: Manufacture in which the value
vehicles, not mechanically — from materials of any of all the materials used does
propelled; parts thereof heading, except that of the not exceed 30 % of the ex-

ex Chapter 88 Aircraft, spacecraft, and parts Manufacture from materials of Manufacture in which the value
thereof; except for: any heading, except that of of all the materials used does
the product not exceed 40 % of the ex-
ex 8804 Rotochutes Manufacture from materials of Manufacture in which the value

any heading, including other of all the materials used does
materials of heading 8804 not exceed 40 % of the ex-
8805 Aircraft launching gear; deck- Manufacture from materials of Manufacture in which the value
arrestor or similar gear; ground any heading, except that of of all the materials used does
flying trainers; parts of the the product not exceed 30 % of the ex-
foregoing articles works price of the product
Chapter 89 Ships, boats and floating struc Manufacture from materials of Manufacture in which the value
tures any heading, except that of of all the materials used does
the product. However, hulls of not exceed 40 % of the ex-
heading 8906 may not be used works price of the product
ex Chapter 90 Optical, photographic, cinemato Manufacture: Manufacture in which the value

graphic, measuring, checking, — from materials of any of all the materials used does
precision, medical or surgical heading, except that of the not exceed 30 % of the ex-
instruments and apparatus; product, and works price of the product
parts and accessories thereof;
except for: — in which the value of all the
Harmonized
heading
(1) (2) (3) (4)
9001 Optical fibres and optical fibre Manufacture in which the value
bundles; optical fibre cables of all the materials used does
other than those of heading not exceed 40 % of the ex-
8544; sheets and plates of works price of the product
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
9002 Lenses, prisms, mirrors and Manufacture in which the value

other optical elements, of any of all the materials used does
material, mounted, being parts not exceed 40 % of the ex-
of or fittings for instruments or works price of the product
apparatus, other than such
elements of glass not optically
worked
9004 Spectacles, goggles and the like, Manufacture in which the value
corrective, protective or other of all the materials used does
ex 9005 Binoculars, monoculars, other Manufacture: Manufacture in which the value

optical telescopes, and — from materials of any of all the materials used does
mountings therefor, except for heading, except that of the not exceed 30 % of the ex-
astronomical refracting tele product, works price of the product
scopes and mountings therefor
works price of the product;
and
materials used
Harmonized
heading
(1) (2) (3) (4)
ex 9006 Photographic (other than Manufacture: Manufacture in which the value

cinematographic) cameras; — from materials of any of all the materials used does
photographic flashlight heading, except that of the not exceed 30 % of the ex-
apparatus and flashbulbs other product, works price of the product
than electrically ignited flash
bulbs — in which the value of all the
and
materials used
9007 Cinematographic cameras and Manufacture: Manufacture in which the value

projectors, whether or not incor — from materials of any of all the materials used does
porating sound recording or heading, except that of the not exceed 30 % of the ex-
reproducing apparatus product, works price of the product

and
materials used
9011 Compound optical microscopes, Manufacture: Manufacture in which the value

including those for photomicro — from materials of any of all the materials used does
graphy, cinephotomicrography heading, except that of the not exceed 30 % of the ex-
or microprojection product, works price of the product

and
Harmonized
heading
(1) (2) (3) (4)

materials used
ex 9014 Other navigational instruments Manufacture in which the value

and appliances of all the materials used does
9015 Surveying (including photogram Manufacture in which the value

metrical surveying), hydro of all the materials used does
graphic, oceanographic, hydro not exceed 40 % of the ex-
logical, meteorological or works price of the product
geophysical instruments and
appliances, excluding compasses;
rangefinders
9016 Balances of a sensitivity of 5 cg Manufacture in which the value

or better, with or without of all the materials used does
weights not exceed 40 % of the ex-
9017 Drawing, marking-out or math Manufacture in which the value

ematical calculating instruments of all the materials used does
(for example, drafting machines, not exceed 40 % of the ex-
pantographs, protractors, works price of the product
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
9018 Instruments and appliances used

in medical, surgical, dental or
veterinary sciences, including
scintigraphic apparatus, other
electro-medical apparatus and
sight-testing instruments:
- Dentists’ chairs incorporating Manufacture from materials of Manufacture in which the value
dental appliances or dentists’ any heading, including other of all the materials used does
spittoons materials of heading 9018 not exceed 40 % of the ex-
Harmonized
heading
(1) (2) (3) (4)
- Other Manufacture: Manufacture in which the value


9019 Mechano-therapy appliances; Manufacture: Manufacture in which the value

massage apparatus; psycho — from materials of any of all the materials used does
logical aptitude-testing heading, except that of the not exceed 25 % of the ex-
apparatus; ozone therapy, product, and works price of the product
oxygen therapy, aerosol
therapy, artificial respiration or — in which the value of all the
other therapeutic respiration materials used does not
apparatus exceed 40 % of the ex-
9020 Other breathing appliances and Manufacture: Manufacture in which the value
gas masks, excluding protective — from materials of any of all the materials used does
masks having neither mechanical heading, except that of the not exceed 25 % of the ex-
parts nor replaceable filters product, and works price of the product

9024 Machines and appliances for Manufacture in which the value

testing the hardness, strength, of all the materials used does
compressibility, elasticity or not exceed 40 % of the ex-
other mechanical properties of works price of the product
materials (for example, metals,
wood, textiles, paper, plastics)
9025 Hydrometers and similar floating Manufacture in which the value

instruments, thermometers, of all the materials used does
pyrometers, barometers, hygro not exceed 40 % of the ex-
meters and psychrometers, works price of the product
recording or not, and any
combination of these instru
ments
Harmonized
heading
(1) (2) (3) (4)
9026 Instruments and apparatus for Manufacture in which the value

measuring or checking the of all the materials used does
flow, level, pressure or other not exceed 40 % of the ex-
variables of liquids or gases (for works price of the product
example, flow meters, level
gauges, manometers, heat
meters), excluding instruments
and apparatus of heading 9014,
9015, 9028 or 9032
9027 Instruments and apparatus for Manufacture in which the value

physical or chemical analysis of all the materials used does
(for example, polarimeters, not exceed 40 % of the ex-
refractometers, spectrometers, works price of the product
gas or smoke analysis appar
atus); instruments and
apparatus for measuring or
checking viscosity, porosity,
expansion, surface tension or
the like; instruments and
checking quantities of heat,
sound or light (including
exposure meters); microtomes
9028 Gas, liquid or electricity supply

or production meters, including
calibrating meters therefor:
- Parts and accessories Manufacture in which the value


product, and
materials used
Harmonized
heading
(1) (2) (3) (4)
9029 Revolution counters, production Manufacture in which the value

counters, taximeters, mile of all the materials used does
ometers, pedometers and the not exceed 40 % of the ex-
like; speed indicators and tacho works price of the product
meters, other than those of
heading 9014 or 9015; strobo
scopes
9030 Oscilloscopes, spectrum Manufacture in which the value

analysers and other instruments of all the materials used does
and apparatus for measuring or not exceed 40 % of the ex-
checking electrical quantities, works price of the product
excluding meters of heading
9028; instruments and
detecting alpha, beta, gamma,
X-ray, cosmic or other ionising
radiations
9031 Measuring or checking instru Manufacture in which the value

ments, appliances and of all the materials used does
machines, not specified or not exceed 40 % of the ex-
included elsewhere in this works price of the product
Chapter; profile projectors
9032 Automatic regulating or Manufacture in which the value

controlling instruments and of all the materials used does
apparatus not exceed 40 % of the ex-
9033 Parts and accessories (not Manufacture in which the value

specified or included elsewhere of all the materials used does
in this Chapter) for machines, not exceed 40 % of the ex-
appliances, instruments or works price of the product
apparatus of Chapter 90
ex Chapter 91 Clocks and watches and parts Manufacture in which the value
thereof; except for: of all the materials used does
Harmonized
heading
(1) (2) (3) (4)
9105 Other clocks Manufacture in which: Manufacture in which the value

product, and
materials used
9109 Clock movements, complete and Manufacture in which: Manufacture in which the value
assembled — the value of all the materials of all the materials used does
product, and
materials used
9110 Complete watch or clock move Manufacture in which: Manufacture in which the value
ments, unassembled or partly — the value of all the materials of all the materials used does
assembled (movement sets); used does not exceed 40 % not exceed 30 % of the ex-
incomplete watch or clock of the ex-works price of the works price of the product
movements, assembled; rough product, and
watch or clock movements
9111 Watch cases and parts thereof Manufacture: Manufacture in which the value
Harmonized
heading
(1) (2) (3) (4)

9112 Clock cases and cases of a Manufacture: Manufacture in which the value
similar type for other goods of — from materials of any of all the materials used does
this Chapter, and parts thereof heading, except that of the not exceed 30 % of the ex-

9113 Watch straps, watch bands and

watch bracelets, and parts
thereof:
- Of base metal, whether or not Manufacture in which the value

gold- or silver-plated, or of of all the materials used does
metal clad with precious metal not exceed 40 % of the ex-

Chapter 92 Musical instruments; parts and Manufacture in which the value

accessories of such articles of all the materials used does
Chapter 93 Arms and ammunition; parts Manufacture in which the value

and accessories thereof of all the materials used does
Harmonized
heading
(1) (2) (3) (4)
ex Chapter 94 Furniture; bedding, mattresses, Manufacture from materials of Manufacture in which the value
mattress supports, cushions and any heading, except that of of all the materials used does
similar stuffed furnishings; lamps the product not exceed 40 % of the ex-
and lighting fittings, not works price of the product
elsewhere specified or included;
illuminated signs, illuminated
name-plates and the like; prefab
ricated buildings; except for:
ex 9401 and Base metal furniture, incor Manufacture from materials of Manufacture in which the value
ex 9403 porating unstuffed cotton cloth any heading, except that of of all the materials used does
of a weight of 300 g/m2 or less the product not exceed 40 % of the ex-
or works price of the product
Manufacture from cotton cloth

already made up in a form
ready for use with materials of
provided that:
— the value of the cloth does
and
— all the other materials used
are originating and are clas
sified in a heading other
than heading 9401 or 9403
9405 Lamps and lighting fittings Manufacture in which the value

including searchlights and spot of all the materials used does
lights and parts thereof, not not exceed 50 % of the ex-
elsewhere specified or included; works price of the product
illuminated signs, illuminated
name-plates and the like,
having a permanently fixed
light source, and parts thereof
included
9406 Prefabricated buildings Manufacture in which the value

ex Chapter 95 Toys, games and sports requi Manufacture from materials of

sites; parts and accessories any heading, except that of
thereof; except for: the product
Harmonized
heading
(1) (2) (3) (4)
ex 9503 - Other toys; reduced-size Manufacture:

(‘scale’) models and similar — from materials of any
recreational models, working heading, except that of the
or not; puzzles of all kinds product, and
ex 9506 Golf clubs and parts thereof Manufacture from materials of

roughly-shaped blocks for
making golf-club heads may
be used
ex Chapter 96 Miscellaneous manufactured Manufacture from materials of

articles; except for: any heading, except that of
the product
ex 9601 and Articles of animal, vegetable or Manufacture from ‘worked’

ex 9602 mineral carving materials carving materials of the same
heading as the product
ex 9603 Brooms and brushes (except for Manufacture in which the value
besoms and the like and brushes of all the materials used does
made from marten or squirrel not exceed 50 % of the ex-
hair), hand-operated mechanical works price of the product
floor sweepers, not motorised,
paint pads and rollers,
squeegees and mops
9605 Travel sets for personal toilet, Each item in the set must
sewing or shoe or clothes satisfy the rule which would
cleaning apply to it if it were not
included in the set. However,
non-originating articles may be
incorporated, provided that
price of the set
Harmonized
heading
(1) (2) (3) (4)
9606 Buttons, press-fasteners, snap- Manufacture: —

fasteners and press-studs, — from materials of any
button moulds and other parts heading, except that of the
of these articles; button blanks product, and
9608 Ball-point pens; felt-tipped and Manufacture from materials of

other porous-tipped pens and any heading, except that of
markers; fountain pens, the product. However, nibs or
stylograph pens and other pens; nib-points of the same heading
duplicating stylos; propelling or as the product may be used
sliding pencils; pen-holders,
pencil-holders and similar
holders; parts (including caps
and clips) of the foregoing
articles, other than those of
heading 9609
9612 Typewriter or similar ribbons, Manufacture: —

inked or otherwise prepared for — from materials of any
giving impressions, whether or heading, except that of the
not on spools or in cartridges; product, and
ink-pads, whether or not inked,
with or without boxes — in which the value of all the
ex 9613 Lighters with piezo-igniter Manufacture in which the value

of all the materials of heading
9613 used does not exceed
the product
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly-

shaped blocks
Harmonized
heading
(1) (2) (3) (4)
Chapter 97 Works of art, collectors’ pieces Manufacture from materials of

and antiques any heading, except that of
the product
(1) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(3) 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.
(4) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
(5) 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.
(6) 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 %.
(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
( ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
8
(9) See Introductory Note 6.

(10) 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.
(11) 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

(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:
(a) temporary storage,
(b) Union transit procedure,
(c) common transit procedure,
(d) customs warehousing procedure,
(e) temporary admission procedure with total relief from import duty,
(f) inward processing procedure,
(g) end-use procedure,
(h) release for free circulation under normal customs declaration without deferred payment,
(i) release for free circulation under normal customs declaration with deferred payment,
(j) release for free circulation under a customs declaration lodged in accordance with Article 166 of the Code,
(k) release for free circulation under a customs declaration lodged in accordance with Article 182 of the Code,
(l) temporary admission procedure with partial relief from import duty,
(m) if another – indicate the other kind of operation.
(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

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

(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
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

(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;
(d) the MRN and date of the customs declaration;
(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

(b) the name and the address of the guaranteeing association;
(d) the number and date of the carnet;
ANNEX 33-02
Notification to guarantor of liability for debt in transit procedure under CPD carnet

(b) the name and the address of the guaranteeing association;
(d) the number and date of the carnet;
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

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
(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

(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:
(a) goods exported in completion of an inward processing operation;
(b) goods which have been released for free circulation for a specific use. This item relates to goods which have
been released for free circulation in the Union, benefiting from total or partial relief from import duty by reason
of their use for specific purposes.
(c) goods in one of the situations referred to in Article 28(2) TFEU. This item relates to the situation of goods at the
time of their export.
(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)
(a) When the export of the goods did not give rise to the completion of customs export formalities with a view to
obtaining refunds or other amounts provided for on export under the common agricultural policy, that box shall
bear one of the following indications:
— Sin concesión de restituciones u otras cantidades a la exportación,
— Ingen restitutioner eller andre beløb ydet ved udførslen,
— Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen,
— Δεν έτυχαν επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή,
— No refunds or other amounts granted on exportation,
— Sans octroi de restitutions ou autres montants à l’exportation,
— Senza concessione di restituzioni o altri importi all’esportazione,
— Geen restituties of andere bij de uitvoer verleende bedragen,
— Sem concessão de restituições ou outros montantes na exportação,
— Vietäessä ei myönnetty vientitukea eikä muita määriä/Inga bidrag eller andra belopp har beviljats vid exporten,
— Inga bidrag eller andra belopp har beviljats vid exporten,
— Bez vývozních náhrad nebo jiných částek poskytovaných při vývozu,
— Ekspordil ei makstud toetusi ega muid summasid,
— Bez kompensācijas vai citām summām, kas paredzētas par preču eksportēšanu,
— Eksportas teisės į grąžinamąsias išmokas arba kitas pinigų sumas nesuteikia,

— Kivitel esetén visszatérítést vagy egyéb kedvezményt nem vettek igénybe,
— L-ebda rifużjoni jew ammonti oħra mogħtija fuq esportazzjoni,
— Nie przyznano dopłat lub innych kwot wynikających z wywozu,
— Brez izvoznih nadomestil ali drugih izvoznih ugodnosti,
— Pri vývoze sa neposkytujú žiadne náhrady alebo iné peňažné čiastky,
— Без възстановявания или други предоставяни суми за или при износ,
— Fără acordarea de restituiri restituții sau alte sume la export,
— Bez izvoznih subvencija ili drugih iznosa ostvarenih pri izvozu.
(b) When the export of the goods did give rise to the completion of customs export formalities with a view to
obtaining refunds or other amounts provided for on exportation under the common agricultural policy, the box
shall bear one of the following indications:
— Restituciones y otras cantidades a la exportación reintegradas por … (cantidad),
— De ved udførslen ydede restitutioner eller andre beløb er tilbagebetalt for … (mængde),
— Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für … (Menge) zurückbezahlt,
— Επιδοτήσεις και άλλες χορηγήσεις κατά την εξαγωγή επεστράφησαν για … (ποσότης),
— Refunds and other amounts on exportation repaid for … (quantity),
— Restitutions et autres montants à l’exportation remboursés pour … (quantité),
— Restituzioni e altri importi all’esportazione rimborsati per … (quantità),
— Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid) terugbetaald,
— Restituições e outros montantes na exportação reembolsados para … (quantidade),
— Vientituki ja muut vietäessä maksetut määrät maksettu takaisin … (määrä) osalta/De vid exporten beviljade
bidragen eller andra belopp har betalats tillbaka för … (kvantitet),
— De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet),
— Vývozní náhrady nebo jiné částky poskytované při vývozu vyplaceny za … (množství),
— Ekspordil makstud toetused ja muud summad tagastatud … (kogus) eest,
— Kompensācijas un citas par preču eksportēšanu paredzētas summas atmaksātas par … (daudzums),
— Grąžinamosios išmokos ir kitos eksporto atveju mokamos pinigų sumos išmokėtos už … (kiekis),
— Kivitel esetén igénybevett visszatérítés vagy egyéb kedvezmény … (mennyiség) után visszafizetve,
— Rifużjoni jew ammonti oħra fuq esportazzjoni mogħtija lura għal … (kwantita’),
— Dopłaty i inne kwoty wynikające z wywozu wypłacono za … (ilość),
— Izvozna nadomestila ali zneski drugih izvoznih ugodnosti povrnjeni za … (količina),

— Náhrady a iné peňažné čiastky pri vývoze vyplatené za … (množstvo),
— Възстановявания и други суми за …(количество), изплатени за износа,
— Restituiri și alte sume rambursate la export pentru … (cantitatea),
— Izvozna naknada ili drugi iznos pri izvozu isplaćeni za … (količina),
or
— Título de pago de restituciones u otras cantidades a la exportación anulado por … (cantidad),
— Ret til udbetaling af restitutioner eller andre beløb ved udførslen er annulleret for … (mængde),
— Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen Ausfuhrvergünstigungen für … (Menge)

ungültig gemacht,
— Αποδεικτικό πληρωμής επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή ακυρωμένο για … (ποσότης),
— Entitlement to payment of refunds or other amounts on exportation cancelled for … (quantity),
— Titre de paiement des restitutions ou autres montants à l’exportation annulé pour … (quantité),
— Titolo di pagamento delle restituzioni o di altri importi all’esportazione annullato per … (quantità),
— Aanspraak op restituties of andere bedragen bij uitvoer vervallen voor … (hoeveelheid),
— Título de pagamento de restituições ou outros montantes à exportação anulado para … (quantidade),
— Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin peruutettu … (määrä) osalta/Rätt till
utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet),
— Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet),
— Nárok na vyplacení vývozních náhrad nebo jiných částek poskytovaných při vývozu za … (množství) zanikl,
— Õigus saada toetusi või muid summasid ekspordil on … (kogus) eest kehtetuks tunnistatud,
— Tiesības izmaksāt kompensācijas vai citas summas, kas paredzētas par preču eksportēšanu, atceltas attiecībā uz
… (daudzums),
— Teisė į grąžinamųjų išmokų arba kitų eksporto atveju mokamų pinigų sumų mokėjimą už … (kiekis) panai
kinta,
— Kivitel esetén … igénybevett visszatérítésre vagy egyéb kedvezményre való jogosultság … (mennyiség) után
megszűnt,
— Mhux intitolati għal ħlas ta’rifużjoni jew ammonti oħra fuq l-esportazzjoni għal … (kwantita’),
— Uprawnienie do otrzymania dopłat lub innych kwot wynikających z wywozu anulowano dla … (ilość),
— Upravičenost do izplačila izvoznih nadomestil ali zneskov drugih izvoznih ugodnosti razveljavljena za …
(količina),
— Nárok na vyplatenie náhrad alebo iných peňažných čiastok pri vývoze za … (množstvo) zanikol,
— Право за плащане на възстановявания или други суми за износа е отменено за … (количество),
— Dreptul la plata restituirilor sau a altor sume la export a fost anulat pentru … (cantitatea),
— Pravo na izvoznu subvenciju ili drugi iznos ostvaren pri izvozu poništeno za … (količina),
depending on whether the refunds or other amounts provided for on exportation have or have not already been
paid by the competent authorities.
(3) Box C: Where a duplicate of Information Sheet INF 3 has to be issued, it shall bear one of the following indications:
— DUPLICADO,
— DUPLIKAT,
— DUPLIKAT,
— ΑΝΤΙΓΡΑΦΟ,
— DUPLICATE,
— DUPLICATA,
— DUPLICATO,
— DUPLICAAT,
— SEGUNDA VIA,
— KAKSOISKAPPALE/DUPLIKAT,
— DUPLIKAT,
— DUPLIKÁT,
— DUPLIKAAT,
— DUBLIKĀTS,
— DUBLIKATAS,
— MÁSODLAT,
— DUPLIKAT,
— DUPLIKAT,
— DVOJNIK,
— DUPLIKÁT,
— ДУБЛИКАТ,
— DUPLICAT,
— DUPLIKAT.

(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:
(a) verification of the authenticity of this Information sheet and the correctness of the information therein,
(b) other information to be supplied (to be detailed).
Indicate the following:
(a) full name and address of the customs office of re-import,
(b) date, place and signature.
(6) Box F: Reply of the competent authorities
Indicate the content of the reply as follows:
(a) confirmation of the authenticity of this Information sheet and the of correctness of the information therein,
(b) other information supplied (to be detailed),
(c) additional comments.
Indicate the following:
(a) full name and address of the competent authorities,
(b) date, place and signature.
(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 90
2009 61
2009 69
2204 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 10
2207 20
2208 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

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:
— by simple raising of the temperature, without further treatment or distillation process, or
— by simple lowering of the temperature;
even if this results in a different eight-digit CN code;
(9) electrostatic treatment, uncreasing or ironing of textiles;
(10) treatment consisting in:
— stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of
fruits, or
— dehydration of fruits even if this results in a different eight-digit CN code;
(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:
(1) virgin olive oil
(a) between Union extra virgin olive oil falling within CN code 1509 10 90 which corresponds to the
description in Point 1(a) of Part VIII of Annex VII to Regulation (EU) No 1308/2013 and non-Union
extra virgin olive oil of the same CN code, provided that the processing operation produces extra virgin
olive oil falling within the same CN code and satisfying the requirements of the said Point 1(a);
(b) between Union virgin olive oil falling within CN code 1509 10 90 which corresponds to the description in
Point 1(b) of the Part VIII of Annex VII to Regulation (EU) No 1308/2013 and non-Union virgin olive oil
of the same CN code, provided that the processing operation produces virgin olive oil falling within the
same CN code and satisfying the requirements of the said Point 1(b);
(c) between Union lampante virgin olive oil falling within CN code 1509 10 10 which corresponds to the
description in Point 1(c) of the Part VIII of Annex VII to Regulation (EU) No 1308/2013 and non-Union
lampante virgin olive oil of the same CN code, provided that the processed product is:
— refined olive oil falling within CN code 1509 90 00 which corresponds to the description in Point 2 of
Part VIII of the abovementioned Annex VII, or
— olive oil falling within CN code 1509 90 00 which corresponds to the description in Point 3 of Part
VIII of the said Annex VII and is obtained by blending with Union virgin olive oil falling within CN
code 1509 10 90.
(2) olive-pomace oil
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.
(1) OJ L 248, 5.9.1991, p. 1.

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 super
vising 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 Where a customs declaration refers to the INF, this data
under the special procedure (O) element shall be provided by the customs office of place
ment.
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 Where a customs declaration refers to the INF, this data
processing was accepted (O) element shall be provided by the customs office of place
ment.
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 place
ment.
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)
Specific data elements IP Comments
Last date of placement of non-Union goods, which are Where a customs declaration refers to the INF, this data
replaced by equivalent goods, under inward processing element shall be provided by the customs office of export.
(O)
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 Where a customs declaration refers to the INF, this data
replaced by equivalent goods, under inward processing element shall be provided by the customs office of place
(O) ment.
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
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
placement.
Specific data elements OP Comments
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 Where a customs declaration for release for free circulation
free circulation (O) 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 Where a customs declaration refers to the INF, this data
replaced by equivalent goods, under outward element shall be provided by the customs office for release
processing (O) for free circulation.
Date of placement of Union goods, which are replaced Where a customs declaration refers to the INF, this data
by equivalent goods, under outward processing (M) 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:
Common data elements Comments
Type of request (M) Procedure needs to be identified (IP or IP CPM). The data
element ‘Type of request’ is needed only in cases where the
customs declaration does not refer to an INF.
The responsible customs authority as referred to in COL code would be used for identification purposes
Article 101(1) of the Code (M)
Authorisation number (M) —
CPM (O)
Supervising customs office receiving the request (M) COL code would be used for identification purposes
Description of the goods or processed products for —

which the INF is requested (M)
CN Code, net quantity, value (M)
MRN (O)
Remarks (O) Any additional information may be entered
The supervising customs office receiving the request shall make available the following data elements:
Specific data elements IP IM/EX Comments
The amount of import duty to be entered in the —

accounts and notified to the debtor in accordance
with Article 86(3) of the Code (O)
Particulars necessary for application of commercial —

policy measures (O)
INF number (M) Unique number given by the supervising customs office
[e.g. IP/123456/GB + authorisation no (EORI no is part of the
authorisation no)]
MRN (O) —
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
(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 Applicable provisions under the Code, this Regulation and
and Regulation (EEC) No 2454/93 Implementing Regulation (EU) 2015/2447
1 Authorised Economic Operator Conditions and Authorised Economic Operator – criteria for granting the
criteria for granting the AEO certificate AEO status
(Article 5a of Regulation (EEC) No 2913/92 and (Articles 22, 38 and 39 of the Code and Articles 24 to 28
Articles 14a and Articles 14g to 14k of Regulation of Implementing Regulation (EU) 2015/2447)'.
(EEC) No 2454/93)
2. Comprehensive security, including the compre Authorisation to use a comprehensive guarantee

hensive guarantee for Community transit
(Articles 89(5) and 95 of the Code and Article 84 of this
(in general: Article 191 of Regulation (EEC) No Regulation)
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)
3 Individual guarantee in the form of individual Individual guarantee in the form of vouchers (Article 160
guarantee vouchers of Implementing Regulation (EU) 2015/2447)
(Article 345(3) of Regulation (EEC) No 2454/93)
4 Authorisations for the operation of temporary Authorisations for the operation of temporary storage
storage facilities facilities
(Article 51(1) of Regulation (EEC) No 2913/92, (Article 148 of the Code, Articles 107 to 111 of this
Articles 185 to 187a of Regulation (EEC) No Regulation and Article 191 of Implementing Regulation
2454/93) (EU) 2015/2447)
5 Authorisations for ‘simplified declaration’ Authorisations for ‘simplified declaration’ (Articles 166(2),
(Article 76(1)(a) and (b) of Regulation (EEC) No 167 of the Code, Articles 145 to 147 of this Regulation
2913/92, Articles 253 to 253g, 260 to 262, 269 and Articles 223, 224 and 225 of Implementing Regu
to 271, 276 to 278, 282, 289 of Regulation (EEC) lation (EU) 2015/2447)
No 2454/93)
6 Authorisations for ‘local clearance procedure’ Authorisations for ‘entry in the declarant’s records’
(Article 76(1)(c) of Regulation (EEC) No 2913/92, (Article 182 of the Code, Article 150 and Articles 226
Articles 253 to 253g, 263 to 267, 272 to 274, to 229 of Implementing Regulation (EU) 2015/2447)
276 to 278, 283 to 287of Regulation (EEC) No
2454/93) 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 Authorisations for ‘centralized clearance’ (Article 179 of
253m of Regulation (EEC) No 2454/93) 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 Authorisations to run a regular shipping service
(Article 313b of Regulation (EEC) No 2454/93) (Article 120 of this Regulation)
9 Authorisations for authorised consignor to issue a Authorisations for authorised issuer to issue proof of
proof of status T2L, T2LF or commercial document status T2L, T2LF or customs goods manifest without
without submitting it for endorsement to customs submitting it for endorsement to customs (Article 128
(Article 324a of Regulation (EEC) No 2454/93) of this Regulation)
10 Authorisations ‘banana weighers’ (Articles 290a to Authorisations ‘banana weighers’ (Articles 155 to 157 of
290c of Regulation (EEC) No 2454/93) this Regulation and Articles 251 and 252 of Imple
menting Regulation (EU) 2015/2447)
11 Authorisation for authorised consignor for the Authorisation for the status of authorised consignor,
Community transit allowing the holder of the authorisation to place goods
under the Union transit procedure without presenting
(Articles 372(1)(d) to 378 and Articles 398 to 402 them to customs
of Regulation (EEC) No 2454/93)
(Article 233(4)(a) of the Code, Articles 191, 192 and 193
of this Regulation and Articles 313 and 314 of Imple
12 Authorisation for authorised consignee for the Authorisation for the status of authorised consignee,
Community transit allowing the holder of the authorisation to receive
goods moved under the Union transit procedure at than
(Articles 372(1)(e) to 378 and Articles 406 to 408 authorised place to end the procedure in accordance with
of Regulation (EEC) No 2454/93) 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 Authorisation for authorised consignee for TIR purposes
transit
(Article 230 of the Code, Articles 185, 186 and 187 of
(Articles 454a and454b of Regulation (EEC) No this Regulation and Article 282 of Implementing Regu
2454/93) lation (EU) 2015/2447)
14 Authorisation for Processing under Customs Authorisation for inward processing

Control
(Articles 210 to 225 and 255 to 258 of the Code and
(Articles 84 to 90 and 130 to 136 of Regulation Articles 161 to 183 and 241 of this Regulation)
(EEC) No 2913/92 and Articles 496 to 523, 551
and 552 of Regulation (EEC) No 2454/93)
15 Authorisation for inward processing suspension Authorisation for inward processing

system
(Articles 210 to 225 and 255 to 258 of the Code and
(Articles 84 to 90 and Articles 114 to 123 of Articles 161 to 183 and 241 of this Regulation)
Regulation (EEC) No 2913/92 and Article 129,
Articles 536 to 549 of Regulation (EEC) No General rules for calculating the amount of import or
2454/93) export duty
General rules for calculating the amount of import Article 86(3) of the Code
or export duty
Special rules for calculating the amount of import or
(Articles 201 to 216 of Regulation (EEC) No export duty if the economic conditions are deemed to
2913/92 and Articles 517- 519 of Regulation be fulfilled in the cases covered by Article 167(1)(h), (i),
(EEC) No 2454/93) (m), (p), (r) or (s) of this Regulation:
Article 85(1) of the Code
16 Authorisation for inward processing drawback Authorisation for inward processing

system (Articles 84 to 90 and Articles 114 to
129 of Regulation (EEC) No 2913/92 and (Articles 210 to 225 and 255 to 258 of the Code and
Articles 536 to 544 and Article 550 of Regulation Articles 161 to 183 and 241 of this Regulation)
(EEC) No 2454/93)
General rules for calculating the amount of import or
General rules for calculating the amount of import export duty
or export duty
(Articles 201 to 216 of Regulation (EEC) No
2913/92 and Articles 517-519 of Regulation Special rules for calculating the amount of import or
(EEC) No 2454/93) 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:
17 Authorisations for the operation of storage facilities Authorisations for a public customs warehouse of type I
as a customs warehouse type A
(Article 211 and 240 to 243 of the Code, Articles 161 to
(Article 100 of Regulation (EEC) No 2913/92, 183 of this Regulation)
Articles 526 and 527 of Regulation (EEC) No
2454/93)
18 Authorisations for the operation of storage facilities Authorisations for a public customs warehouse of type II
as a customs warehouse type B
2454/93)
19 Authorisations for the operation of storage facilities Authorisations for a private customs warehouse
as a customs warehouse type C
2454/93)
as a customs warehouse type D
2454/93)
as a customs warehouse type E
2454/93)
22 Authorisations for the operation of storage facilities Authorisations for a public customs warehouse of type III
as a customs warehouse type F
2454/93)
23 Authorisations for free zones of control type I Authorisations for free zone
(Articles 166 to 176 of Regulation (EEC) No (Articles 243 to 249 of the Code)
2913/92, Articles 799 to 812 of Regulation
(EEC) No 2454/93) To be implemented at national level
24 Authorisations for free zones of control type II Authorisations for customs warehouse
(Articles 166 to 176 of Regulation (EEC) No The customs authorities shall decide after 1 May 2016
2913/92, Articles 799 to 804 and 812 of Regu which particular type of customs warehouse those free
lation (EEC) No 2454/93) 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 Authorisations for customs warehouse
(Articles 166 to 176 of Regulation (EEC) No The customs authorities shall decide without delay which
2913/92, Articles 799 to 804 and 812 of Regu particular type of customs warehouse those free ware
lation (EEC) No 2454/93) houses 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 Authorisation for the use of seals of a special type, where
sealing is required to ensure the identification of the
(Article 372(1)(b) to Article 378 and Article 386 of goods placed under the Union transit procedure
Regulation (EEC) No 2454/93)
(Article 233(4)(c) of the Code, Articles 191 and 197 of
this Regulation and Articles 313 and 317 of Imple
27 Authorisation for outward processing Authorisation for outward processing
(Articles 84 to 90 and 145 to 160 of Regulation (Articles 210 to 225 and 255, 259 to 262 of the Code
(EEC) No 2913/92, Articles 496 to 523 and 585 and Articles 163, 164, 166, 169, 171 to 174, 176, 178,
to 592 of Regulation (EEC) No 2454/93) 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 Authorisation for Temporary Admission
(Articles 84 to 90 and 137 to 144 of Regulation (Articles 210 to 225 and 250 to 253 of the Code,
(EEC) No 2913/92 and Articles 496 to 523 and Articles 163 to 165, 169, 171 to 174, 178, 179, 182,
553 to 584 of Regulation (EEC) No 2454/93) 204 to 238 of this Regulation and Articles 258, 260 to
264, 266 to 270, 322 and 323 of Implementing Regu
lation (EU) 2015/2447)
29 Authorisation for end-use Authorisation for end-use
(Articles 21 and 82 of Regulation (EEC) No (Articles 210 to 225, 254 of the Code and Articles 161
2913/92 and Articles 291 to 300 of Regulation to 164, 169, 171 to 175, 178, 179, 239 of this Regu
(EEC) No 2454/93) lation and Articles 260 to 269 of Implementing Regu
lation (EU) 2015/2447)

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29.12.

2015 EN Official Journal of the European Union L 343/1

COMMISSION DELEGATED REGULATION (EU) 2015/2446

THE EUROPEAN COMMISSION,

(1) OJ L 269, 10.10.2013, p. 1.

(1) Council document 16271/1/10 Rev. 1.

(1) OJ L 130, 27 May 1993, p. 1.

HAS ADOPTED THIS REGULATION:

Scope of the customs legislation, mission of customs and definitions

(19) 'exporter' means

(21) 'goods of a non-commercial nature' means

(i) are of an occasional nature;

(1) OJ L 226, 13.8.1987, p. 2.

(b) goods contained in travellers’ personal baggage, where they:

(i) are of an occasional nature; and

(36) 'supervising customs office' means

(40) 'traveller' means any natural person who:

(41) 'waste and scrap' means either of the following:

Rights and obligations of persons with regard to the customs legislation

Common data requirements for data exchange and storage

Registration of persons with the customs authorities

(i) a customs declaration made in accordance with Articles 135 to 144;

(a) such registration is required by the legislation of a Member State;

(1) OJ L 226, 13.8.1987, p. 2.

(a) upon request by the registered person;

(d) where an EORI number is to be invalidated.

General rules on decisions taken upon application

(b) where necessary as a result of the monitoring carried out;

(a) the holder of the decision;

Decisions relating to binding information

Benefits resulting from the status of authorised economic operator

Application for the status of authorised economic operator

(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;

(d) putting up of goods in sets or ensembles or putting up for sale;

(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).

(b) characteristic of those goods; and

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(2) 'manufacture' means any kind of working or processing including assembly;

(5) 'goods' means both materials and products;

(19) 'consignment' means products which are either:

(a) sent simultaneously from one exporter to one consignee; or

(21) ‘registered exporter’ means:

Issue or making out of proofs of origin

(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;

(a) they are registered in the beneficiary country or in a Member State;

(c) they meet one of the following conditions:

(ii) they are owned by companies: