EUROPEAN COMMISSION

DIRECTORATE-GENERAL
TAXATION AND CUSTOMS UNION
Customs Policy, Legislation, Tariff
Customs Processes and Project Management

Brussels, 23-4-2016
TAXUD A3( 2015) 5707081

DIH 15/008 – FINAL

Working document

SAD GUIDANCE
During the UCC transitional period

Disclaimer

It must be stressed that this guidance document does not constitute a legally binding act and is of
an explanatory nature. The guidance document gives, however, a common interpretation of the
concerned EU provisions by all the EU Member States customs authorities. Legal provisions on
customs legislation take precedence over the contents of the guidance document and should
always be consulted. The authentic texts of the EU legal instruments are those published in the
Official Journal of the European Union. As regards judgements of the Court of Justice of the
European Communities, the authentic texts are those given in the reports of cases before the
Court of Justice and the Court of First Instance.

1
 LIST OF ABBREVIATIONS AND ACRONYMS USED IN THE SAD GUIDANCE

ACP African, Caribbean and Pacific Group of States

CN Combined Nomenclature

DA Commission Delegated Regulation (EU) 2015/2446 of 28

July 2015 supplementing Regulation (EU) No 952/2013 of
the European Parliament and of the Council with regard to
detailed rules of specifying some of the provisions of the
Union Customs Code

DG TAXUD Directorate-General for Taxation and Customs Union

EU European Union

EUR.1 Movement certificate used to prove the origin of goods

Erga Omnes All third countries

GSP Generalised System of Preferences

IA Commission Implementing Regulation (EU) 2015/2447 of 24

November 2015 laying down detailed rules for implementing
certain provisions of Regulation (EU) No 952/2013 of the
European Parliament and of the Council laying down the
Union Customs Code

ISO International Organization for Standardization

SAD Single Administrative Document

OJ Official Journal of the European Union

TARIC Integrated Tariff of the European Union

TDA Commission Delegated Regulation (EU) 2016/341 of 17

December 2015 supplementing Regulation (EU) No
952/2013 of the European Parliament and of the Council as
regards transitional rules for certain provisions of the Union
Customs Code where the relevant electronic systems are
not yet operational and amending Delegated Regulation
(EU) 2015/2446

UCC Regulation (EU) No 952/2013 of the European Parliament

and of the Council of 9 October 2013 laying down the Union
Customs Code

WTO World Trade Organisation

VAT Value-Added Tax

2
 1. Introduction

1.1. Objective
The main objective of the SAD Guidance is to ensure uniform implementation and a common
understanding of the legislation concerning the SAD on the part of Member States' customs
administrations and traders in the UCC transitional period as provided for in [amended] Article 2 of
UCC-DA. They give more detailed information on a number of subjects raised in the explanatory
notes on use of the SAD in the TDA (Annex 9, Appendices C1 and D1).

This Guidance take no account of national implementing provisions and codes, for which traders
are referred to the national administrations concerned. However, some of these national provisions
and codes are available on the SAD page of the DG TAXUD website.

1.2. Legal force and updates

The SAD Guidance has not been adopted as legal instruments but it reflects the views of the
Customs Code Expert Group – Data Integration and Harmonisation (‘CCEG-DIH’) and provides a
basis for uniform interpretation and application of the relevant Union provisions.

By finalising this Guidance within the CCEG-DIH, Member States indicate their commitment to
following it and, where necessary in order to keep it relevant in the future, to bringing to the
attention of the CCEG-DIH any possible improvement necessary to revise or add to it.

It should be stressed that the authentic texts of EU legislation are those published in the Official
Journal of the European Union.

Page 3
Box 1: Declaration

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

1. DECLARATION

General information:

In this section ‘trade’ means the physical movement of products, across state borders, between or within
territories, that requires the lodging of a declaration for customs, tax or statistical purposes. The term ‘trade’ refers
only to goods (including electricity and gas), not services.

Use of code IM

Code IM is used, among others, in the case of trade between Member States placing non-Union goods under a
customs procedure.

Example: A Swedish company imports goods from the USA and enters them for the customs
warehousing procedure in Sweden. The goods are sold to Denmark and sent there
under the external Union transit arrangements. In Denmark the goods are
released for free circulation, and the code IM is entered in the declaration for them.

Use of code CO

Code CO is used in respect of Union goods subject to specific measures during the transition period laid down in
the Act of Accession of new Member States.1

Code CO is used for placing of goods under the customs warehousing procedure in order to obtain payment of
special export refunds prior to exportation or manufacturing under customs supervision and under customs control
prior to exportation and payment of export refunds.

Code CO is also used in the case of trade in Union goods:

A) between parts of the customs territory of the Union, one of which is inside, the other outside the VAT
territory,2 for example in the case of trade in Union goods between Sweden and the Åland Islands;

B) between parts of the customs territory of the Union that are both outside the VAT territory, for example in
the case of trade in Union goods between the Åland Islands and the Canary Islands.

1
See Article 134 of UCC-DA.
2
See Annex 1: Overview of European Union countries.

Page 4
Box 2: Consignor/Exporter

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

2 Consignor/Exporter No

Import

Box 2 is optional for the Member States for imports. The Guidance in this section is therefore advisory for cases
where national authorities choose to use this box.

If more than two parties are involved in the import operation, the last seller of the goods prior to their introduction
into the Union is indicated in box 2. The last seller is the party who last sold the goods before they were brought
into the customs territory of the Union.1

Example: A US company buys goods in China and then sells them to a Slovene company. The goods are
dispatched directly from China to Slovenia, where they are released for free circulation.

The US company is the last seller of the goods before they were brought into the customs territory of
the Union and is therefore indicated in box 2.

In case Article 128 (2) IA applies, the consignor/exporter to be indicated is the third country person selling the
goods for export during the suspension procedure

Export

Definition of ‘consignor’/‘exporter’

The term ‘exporter’ is used in the case of trade with countries and territories situated outside the customs territory
of the Union.

Under Article 1(19) of UCC-DA,2 the exporter is

(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.

1
‘Last sale of the goods’ is defined in Article 128 of UCC-IA.
2
Article 1(19) of UCC-DA.

Page 5
Example A:

An Estonian company declares goods for re-export to the owner of the goods in Russia after inward
processing in Estonia. The Estonian company is indicated in box 2 as the exporter, since at the time of
declaration it holds a contract with the consignee (i.e. the owner of the goods in Russia) and has the
power for determining that the goods are to be brought to a destination outside the customs territory of the
Union.

Example B:

A French company (company A) regarded as provider or producer sells goods to another company
(company B) established anywhere else inside or outside the Union. The goods are consigned directly to
a third country other than that of the owner (company B). The French company is indicated in box 2 as the
exporter because the owner (company B) expressly gave it the power for determining that the goods are
to be brought to a destination outside the customs territory of the Union.

‘Consignor’ means an operator that acts as exporter in the case referred to in Article 134 of UCC-DA.1 This means
that consignor is the right term to use in the case of trade in Union goods:

A) between parts of the customs territory of the Union, one of which is inside, the other outside the VAT
territory,2 for example in the case of trade between Sweden and the Åland Islands;

B) between parts of the customs territory of the Union that are both outside the VAT territory, for example in
the case of trade between the Åland Islands and the Canary Islands.

1
2
See Annex 1: Overview of European Union countries.

Page 6
Box 14: Declarant/Representative

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

14 Declarant/Representative No

When more than one person is involved, the representative is indicated in box 14 and the person on whose behalf
the declaration is made is also indicated in box 14 or, if there is not enough space in box 14, elsewhere on the
paper declaration or in an additional document.
In order to address cases where more than one person is involved, Member States have developed a number of
ad hoc technical solutions such as:

- box 9;
- box 44;
- every possible other box;
- the back of the declaration;
- an additional document.
In such cases, a reference should be made in box 14 to the place where the additional information can be found.

Export

If the declarant and the exporter/consignor are the same person, enter ‘exporter’ or ‘consignor’ and the relevant
additional Union code from Annex 9, Appendix D1 of TDA.

Example:
The exporter is the same person as the declarant. The identification number and full name and address of
the declarant are already given in box 2. Therefore there is no need to repeat these particulars in box 14.
Only ‘exporter — 00400’ should therefore be entered in box 14.

Import

If the declarant and the consignee are the same person, enter ‘consignee’ and the relevant additional Union code
from Annex 9, Appendix D1 of TDA.

Example:
The consignee is the same person as the declarant. The identification number and the full name and
address of the declarant are already given in box 8. Therefore there is no need to repeat these particulars
in box 14. Only ‘consignee — 00500’ should therefore be entered in box 14.

Examples of cases involving representation

Export

Goods have been declared for temporary export under the outward processing arrangements. Company A is the
owner of the goods and it has the power for determining that the goods are to be brought to a destination outside
the customs territory of the Union, Therefore, Company A is the exporter. However, the holder of the authorisation
for outward processing of the goods is company B. This company has appointed a representative (customs agent -
company C).

Page 7
Under Article 269(3) of UCC, a customs declaration entering the temporary export goods for the outward
processing arrangements must be made in accordance with the export rules. Customs provisions do not require
that the holder of the authorisation for use of the outward processing procedure and the exporter of the temporary
export goods must be the same person. However, the customs declaration for the temporary export of goods
under the outward processing procedure can be made only by the holder of the authorisation or by the person
acting on its behalf pursuant to Article 170(1) 2nd subparagraph of UCC.
The exporter – company A – will be indicated in box 2, since it has the power for determining that the goods are to
be brought to a destination outside the customs territory of the Union (Article 1(19) of UCC-DA). The customs
agent who is the representative of the authorisation-holder – company C – will be indicated in box 14, since the
exporter has appointed it to act in its name and on its behalf (Article19 of UCC). The holder of the authorisation for
outward processing - company B – will be indicated in box 14 or, if there is not enough space in box 14, elsewhere
on the paper declaration or in an additional document as mentioned in the previous page for ad hoc technical
solutions. Company C, as the representative of the holder of the authorisation, completes and signs box 54 in the
SAD.

Import

Release for free circulation for end use is subject to authorisation. The declaration must be made by the holder of
the authorisation or on its behalf (Article 170(1) 2nd subparagraph of UCC). The holder of the authorisation has
appointed a customs agent as its direct representative.

The direct representative who completes and signs box 54 in the SAD is indicated in box 14. As a person other
than the debtor, this person may also pay the import duties in lieu of the debtor (Article 81(3) of UCC).

In this case, code 2 should be entered in box 14 before the full name and address to designate the status of the
representative.

Page 8
Box 15a: Country of dispatch/export

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

15 C. disp./exp. code

a b

Completion of box 15a is obligatory for the following procedures:

1. release for free circulation or end-use;

2. placing under a special procedure other than transit, such as inward processing or temporary admission;
3. computerised transit (NCTS).

Import procedures

If no stop or legal action unrelated to transport has occurred in an intermediate country, enter in box 15a the
relevant Union code from Annex 9, Appendix D1 of TDA for the country from which the 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 stops or action have occurred, the last intermediate country is to be considered the country of
dispatch/export.

The country of dispatch/export means the country from which the goods were initially dispatched to the importing
Member State, without any halt or legal operation not inherent in their transport having occurred in an intermediate
country (Article 6 of Regulation (EU) 113/2010).

A halt is any temporary interruption of the physical movement of the goods before continuing the movement to the
final destination.
A legal operation can be any commercial transaction or comparable operation covered by legislation (e.g. sale or
processing under contract).
An intermediate country is every country en route – except the countries of dispatch and destination (a third
country or a Member State). A halt or legal operation in the country of destination does not lead to any change in
the country of dispatch/export.
Halts or legal operations related to (inherent in) transport of the goods include, for instance, a change of means of
transport, preserving operations to keep the goods in good condition during transport, breaking-up and assembly
of packages and temporary storage.

The relevant country codes are published regularly in the Official Journal of the European Union based on
Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009, and in particular
Article 5(2) thereof. The coding of countries and territories is based on the ISO alpha standard 2 in force as far as
it is compatible with the requirements of Union legislation. For a full list of the country codes, see the regularly
updated legislation on the nomenclature of countries and territories for the external trade statistics of the Union
and statistics of trade between Member States, which is available on the GEONOM website.

Examples

The country of dispatch/export of imports is based on the country of consignment, as defined in Article 6 of
Regulation (EU) 113/2010, and must be entered in box 15a of the SAD.

Direct placing under the inward processing procedure (IP) in Greece:

Page 9
Export IP in GR
Entry
USA Box 37(1): 5100
in GR
Box 15a: USA

Importation for free circulation (FC) in the Netherlands after the transit procedure (TP) in the Netherlands:

FC in NL
Export Entry TP
Box 37(1): 4000
USA in NL in NL
Box 15a: USA

Importation for free circulation (FC) in the Netherlands after the transit procedure (TP) from Germany into the
Netherlands:

FC in NL
Export Entry TP
Box 37(1): 4000
USA in DE DE-NL
Box 15a: USA

Placing under the inward processing procedure in the Netherlands after a customs warehouse (CW) procedure
other than for the purpose of re-arranging transit in the Netherlands:

CW in NL IP in NL
Export Entry
Box 37(1):7100 Box 37(1): 5171
USA in NL Box 15a: USA
Box 15a: USA

Importation for free circulation (FC) in the Netherlands after a customs warehouse (CW) procedure other than for
the purpose of re-arranging transit in France and transit procedure (TP) from France into the Netherlands:

FC in NL
Export Entry TP
Box 37(1): 4071
USA in FR FR-NL
Box 15a: FR

CW in FR
Box 37(1): 7100
Box 15a: USA

Importation for free circulation (FC) in the Netherlands after the inward processing procedure (IP) in Slovakia and
the transit procedure (TP) from Slovakia into the Netherlands:

FC in NL
Export Entry TP
Box 37(1): 4054
USA in SK SK-NL
Box 15a: SK

IP in SK
Box 37(1): 5100
Box 15a: USA Page 10
Importation for free circulation (FC) in the Netherlands after processing under the customs control procedure
(PCC) that was initiated before 1st May 2016 in Greece and the transit procedure (TP) from Greece into the
Netherlands:

FC in NL
Export Entry TP
Box 37(1): 4092
USA in GR GR-NL
Box 15a: GR

PCC in GR
Box 37(1): 9100
Box 15a: USA

Importation for free circulation (FC) in the Netherlands after the customs warehouse (CW) procedure other than for
the purpose of re-arranging transit in Sweden, the transit procedure (TP) from Sweden into Latvia, the inward
processing procedure (IP) in Latvia and the transit procedure (TP) from Latvia into the Netherlands:

FC in NL
Export Entry TP
Box 37(1): 4054
USA in SE LV-NL
Box 15a: LV

CW in SE IP in LV
TP
Box 37(1): 7100 Box 37(1) 5171
SE-LV
Box 15a: USA Box 15a: SE

Importation for free circulation (FC) in the Netherlands after temporary admission (TA) in Lithuania, the transit
procedure (TP) from Lithuania into Estonia, the customs warehouse procedure only for the purpose of re-arranging
transit (CWT) in Estonia and the transit procedure (TP) from Estonia into the Netherlands:

FC in NL
Export Entry in TP
Box 37(1): 4071
USA LT EE-NL
Box 15a: LT

TA in LT CWT in EE
TP
Box 37(1): 5300 Box 37(1): 7153
LT-EE
Box 15a: USA Box15a: LT

Page 11
Export procedures

This box is optional. Member States can choose whether to fill it in or not.

Examples

Permanent export from Finland to Norway, via Sweden: The goods are transported from Finland to Sweden by
lorry and ferry and then on to Norway by lorry.

Transport via
Permanent Entry into
SE
export FI NO

Export from FI
Box 37(1): 1000
Box 15a: FI

Permanent export from Sweden to the USA: The goods are transported from Sweden to the Netherlands by truck
and reloaded onto a ship for transport to the USA.

Permanent Transport
export Reloading in Entry into the
via NL
NL USA
SE

Export from SE
Box 37(1): 1000
Box 15a: SE

Re-export from Germany to the USA after the inward processing procedure: The goods are transported by rail to
Rotterdam for onward transport by ship to the USA.

Re-export to Transport via

Reloading in Entry into the
USA after IP NL
NL USA
in DE

Re-export from
DE
Box 37(1): 3151
Box 15a: DE

Page 12
An Italian company sends goods to Greece for an exhibition. The goods are sold to a buyer in Turkey. An export
declaration is made in Greece on behalf of the Italian exporter.

Transport Exhibition in Goods are sold Entry in

from IT to GR to a buyer in Turkey
GR Turkey

Export declaration in GR
Box 37(1) : 1000
Box 15a: GR

Page 13
Box 34a: Country-of-origin code

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

34 Country-of-origin
code

a b

Completion of box 34a is obligatory for the following procedures:

1. export of agricultural products with export refunds;

2. release for free circulation, end-use;
3. placing under a special procedure other than transit, such as inward processing), temporary admission
4. placing in a customs warehouse.

Completion of box 34a is optional for the following procedures:

1. export/dispatch;
2. re-export after a special procedure other than transit and the customs warehousing procedure (inward
processing, temporary admission or end-use);
3. re-export after customs warehousing;
4. outward processing.

Export procedures

Operators completing box 34a should use the relevant Union code from Annex 9, Appendix D1 to enter the
country of origin, as defined in Title II of the Code (non-preferential origin of goods: Articles 59-63 of UCC;
preferential origin: Articles 64-66 of UCC).

Example:

A Lithuanian producer sold pork to an Italian company. The Italian company sells the pork to a company
in a third country and declares it for permanent exportation with refund. In this case Lithuania has to be
declared as the country of origin in box 34a of the SAD.

Import procedures

Enter in box 34a the relevant Union code from Annex 9, Appendix D1 for the country of origin, as defined in Title II
of the Code (non-preferential origin of goods: Articles 59-63 of UCC; preferential origin: Articles 64-66 of UCC).

Example:

A Latvian company bought wood produced in Russia and declared it for the customs warehousing
procedure. A German company buys this wood while it is in storage in the customs warehouse and
declares it for release for free circulation. In this case Russia has to be declared as the country of origin in
box 34a of the SAD.

The relevant country codes are published regularly in the Official Journal of the European Union based on Council
Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009, and in particular
Article 5(2) thereof. The coding of countries and territories is based on the ISO alpha standard 2 in force as far as

Page 14
it is compatible with the requirements of Union legislation. For a full list of the country codes, see the regularly
updated legislation on the nomenclature of countries and territories for the external trade statistics of the Union
and statistics of trade between Member States, which is available on the GEONOM website.

Page 15
Box 36 Preference

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

36 Preference

Introduction

This box contains information on the tariff treatment of goods, even when no preferential treatment is requested.

‘Tariff treatment’ covers not only preferences in the narrow sense (e.g. reduced import duty rates under the
GSP or under arrangements with ACP countries), but also various other measures affecting customs duties like
‘tariff quotas’, ‘suspensions’ and ‘end-uses’.

For the purposes of this box, ‘preference’ also covers application of the normal third-country duty rate and non-
imposition of customs duties under customs union agreements.
For reasons connected with the efficiency of the legislation, no comprehensively valid list of codes to be used in
this box can be established. Therefore a ‘matrix approach’ has been taken: the necessary three-digit code has
to be made up of a one-digit code (standing for a general measure) followed by a two-digit code (standing for a
more detailed breakdown). It has to be noted that not all code combinations in the matrix are possible from a
legal point of view or would make sense.
Furthermore, as box 36 is logically linked to boxes 33 (‘commodity’) and 34a (‘country of origin’), only certain
commodities originating in certain countries might be eligible for any given tariff treatment at any given time.

N.B. All the examples given in this Guidance for tariff and non-tariff measures is liable to change in line with
future EU legislation. For details of the commodity and country codes for any particular period, please check on
DG TAXUD's TARIC website: [Link]

Note: In accordance with Annex 9, Appendix C1 to the TDA, the EC will publish the list of combinations of codes to
be used in box 36 of the SAD at regular intervals, together with examples and explanatory notes.

The list of code combinations to be entered in box 36 of the SAD was first published in Official Journal C 303 of
13 December 2006 (page 83).

The latest version of this list is available on DG TAXUD's website at:

[Link]

Page 16
In accordance with the Union legislation in force and international agreements concluded by the Union, the codes
in box 36 could be as follows:

Codes used if no preferential treatment is applied

Box 36 Examples
in the
SAD Tariff regimes to be applied
100 Erga Omnes third-country duty rates See example
(normal duty rates under Article56(2)(c) of the Code)
In these cases, a preferential customs duty either is not requested or Date: 02/03/2006
does not exist.
Commodity code:
1507 10 90 00

Country code: CA

110 Erga Omnes autonomous tariff suspension See example

Temporary suspensions from the autonomous customs duties are
granted for certain goods from the agricultural, chemical, aeronautical Date: 03/03/2006
and microelectronics sectors. Most of them are listed in annual
regulations (the basic regulation on the autonomous suspensions is Commodity code:
Regulation 1387/2013 which is amended twice a year to add or 0811 90 95 30
withdraw products from its annex). Others are shown as footnotes to
certain CN codes and are applicable for an indefinite period. The Country code: US
normal duty rates can be suspended either totally (e.g. Chapter 27) or
partially (e.g. 2905 44, 3201 20 00, 3824 60, etc.).

Page 17
115 Erga Omnes autonomous tariff suspensions subject to an end-
use See example 1
Application of autonomous tariff suspension under the end-use regime Date: 29/08/2013
(Article 254 of UCC).
Cases in which the end-use of goods leads to a reduction of or Commodity code:
exemption from duty (Article 254 of UCC) can be integrated as TARIC 0710210010
codes and linked with footnotes indicating the end-use.
Country code: US
Examples:
- Council Regulation 1344/2011 suspending the autonomous
Common Customs Tariff duties on certain agricultural, fishery and Please read footnote
industrial products and repealing Regulation (EC) No 1255/96.
EU001.
- Regulation 3050/1995 temporarily suspending the autonomous
Common Customs Tariff duties on a number of products intended for See example 2
the constructions, maintenance and repair of aircraft.
Date: 06/09/2013

Commodity code:

7318156179

Country code: RU
In case when
Regulation 3050/1995
is used then footnote
EU001 and EU002
should be considered:
EU001

The relief from or

reduction of customs
duties shall be subject
to the conditions laid
down in the relevant
provisions of the Union
with a view to customs
control of the use of
such goods (see
Articles 291 to 300 of
Commission
Regulation (EEC) No
2454/93 (OJ L 253, 11.
10. 1993, p. 1)).

EU002

For the construction,

maintenance and
repair of aircraft of an
unladen weight
exceeding 2000
Kilograms and of
ground flying trainers
for civil use.
118 Erga Omnes autonomous tariff suspensions with certificate
confirming the special nature of the product
Currently not applicable.

Page 18
119 Erga Omnes autonomous tariff suspensions subject to an See example
‘airworthiness certificate’
The legal basis for these suspensions is Council Regulation (EC) Date: 03/03/2007
No 1147/2002 of 25 June 2002 temporarily suspending the
autonomous Common Customs Tariff duties on certain goods
Commodity code:
imported with airworthiness certificates.
These suspensions are granted only if an airworthiness certificate has 9025 80 40 90
been presented.
Country code: CA

Please read footnote

CD333.

120 Non-preferential tariff quotas See example

Includes WTO, autonomous, Erga Omnes and origin-related tariff
quotas. Date: 03/03/2006

Commodity code:
7202 49 10 11

Country code: AU

123 Non-preferential tariff quotas subject to an end-use authorisation See example

Certain tariff quotas under code 120 are granted only if the goods are
put to a specific ‘end-use’ pursuant to Article 254 of. Date: 15/06/2007

Commodity code:
2008601910

Country code: US

Please read footnote

EU001.

125 Non-preferential tariff quotas subject to a special certificate See example

These must be documents other than origin certificates, e.g. pedigree
certificates, handicraft certificates or handlooms certificates. Date: 04/03/2006

Commodity code:
0206 29 91 39

Country code: DZ

Please read footnote

CD156 or CD227.

128 Erga Omnes tariff quotas following outward processing See example

Certain tariff quotas under code 128 are granted only pursuant to the Date: 03/03/2006
EU legislation about the arrangements regarding processing.
Commodity code:
5209 11 00 00

Country code: CH

Please read footnote

TM001.

Page 19
140 Special end-use resulting from the Common Customs Tariff See example
Application of tariff suspension under the end-use regime (Article 254
of UCC). Date: 01/01/2007
Cases in which the end-use of goods leads to a reduction of or
exemption from duty (Article 254 of UCC) can be integrated as Commodity code:
CN/TARIC codes and linked with footnotes indicating the end-use. For 9031 80 91 10
example: suspension of customs duties pursuant to Annex I to the
Combined Nomenclature, Part I - Preliminary provisions - Section II - Country code: RU
Special Provisions letter B ‘Civil aircraft and goods for use in civil
aircraft’. Please read footnote
EU001.
However, in other cases no footnote is integrated in TARIC but only in
the CN.

150 Admission to CN codes subject to special certificates See example

Most of these cases and the relevant certificates are mentioned in the
Combined Nomenclature (see preliminary provisions). Others are Date: 03/01/2007
mentioned as footnotes to the relevant CN codes, e.g. 0202 30 50.
Commodity code:
0806 10 10 05

Country code: CA

Please read footnote

CD376.

Page 20
 Codes used for the Generalised System of Preferences (GSP)

Box 36 Examples
on the
SAD Tariff regimes to be applied

200 GSP duty rate without conditions or limits See example

The basic regulation applying the Union scheme of generalised tariff
preferences is Council Regulation (EC) No 980/2005 of 27 June 2005. Date: 03/03/2006
The same Regulation also establishes special incentives for
sustainable development and good governance and grants a further
Commodity code:
tariff reduction to countries abiding by the rules of these arrangements
(currently this is the case for several countries - Bolivia, Moldova, etc. 1507 10 90 00
See Commission Decision 2005/924/EC).
Country code: BH

218 GSP suspensions with certificate confirming the special nature

of the product
Currently not applicable.
220 GSP tariff quotas
Certain tariff quotas under code 220 are granted only pursuant to the See example:
EU legislation on the GSP.
Date: 01/07/2005

Commodity code:
2008 30 55 10

Country code: GE

Please read footnote

CD377.
223 GSP tariff quota subject to an end-use See example
Certain GSP tariff quotas are granted only if the goods are put to a
specific ‘end-use’ pursuant to Article 254 of UCC. Date: 01/01/2007

Commodity code:
1701111000

Country code: AF

When goods meet the

conditions to apply
both codes 223 and
225, code 223 should
be entered in box 36.

Page 21
225 GSP tariff quotas subject to a special certificate See example
These must be documents other than certificates of origin, form A (or
invoice declarations), e.g. an import licence. Date: 03/03/2006

Commodity code:
2008 30 75 10

Country code: BY

Please read footnote

CD377.

When goods meet the

conditions to apply
both codes 223 and
225, code 223 should
be entered in box 36.

240 GSP preferential duty rates subject to an end-use See example

Certain GSP preferences are granted only if the goods are put to a
specific ‘end-use’ pursuant to Article 254 of UCC. Date: 03/03/2007

Commodity code:
3501 10 50 90

Country code: UA

Please read footnote

EU001.

250 Admission to CN codes with special GSP rates subject to a

special certificate
Currently not applicable.

Page 22
 Codes used for preferential agreements

Examples
Box 36
on the
SAD Tariff regimes to be applied
300 Preferential duty rate without conditions or limits (including See example
ceilings)
Application of the preferential duty rates under the relevant agreement. Date: 15/06/2007

Application of the tariff ceilings (for example, Council Regulation (EC)

Commodity code:
No 2286/2002 of 10 December 2002 on the arrangements applicable
to agricultural products and goods resulting from the processing of 1507109000
agricultural products originating in the African, Caribbean and Pacific
States (ACP States) and repealing Regulation (EC) No 1706/98). Country code: TR

310 Preferential agreements: tariff suspensions See example

Example of the legal basis for this kind of tariff suspension:
Council Regulation (EC) No 1140/2004 of 21 June 2004 suspending Date: 07/03/2006
the autonomous Common Customs Tariff duties on certain fishery
products originating in Ceuta and Melilla.
Commodity code:
1604 16 00 00

Country code: XC

315 Preferential suspension subject to an end-use

Preferential suspensions are granted only if the goods are put to a
specific ‘end-use’ pursuant to Article 254 of UCC.

Currently not applicable.

318 Preferential suspensions with certificate confirming the special

nature of the product
Currently not applicable.
320 Preferential tariff quotas See example
The preferential duty rates are applicable only within the limits of
quotas. They can be managed on a ‘first come - first served’ basis or Date: 07/03/2006
by licences.
Commodity code:
0302 12 00 11

Country code: NO

Page 23
323 Preferential tariff quotas subject to an end-use See example
Certain quotas under code 320 apply only if the goods are put to a
specific ‘end-use’ pursuant to Article 254 of UCC. Date: 01/01/2007

Commodity code:
0406 90 01 00

Country code: GA

Please read footnote

EU001.

When goods meet the

conditions to apply both
codes 323 and 325,
code 323 should be
entered in box 36.

325 Preferential tariff quotas subject to a special certificate See example

These special certificates must be documents other than EUR.1
movement certificates (or invoice declarations), e.g. an import licence. Date: 07/03/2006

Commodity code:
1701 11 90 00

Country code: BB

Please read footnote

CD366.

When goods meet the

conditions to apply both
codes 323 and 325,
code 323 should be
entered in box 36.

340 Preferential duty rates subject to an end-use See example

Preferences are granted only if the goods are put to a specific ‘end-
use’ pursuant to Article 254 of UCC. Date: 15/06/2007

Commodity code:
2007991000

Country code: IS

Please read footnote

EU001.

350 Admission to CN codes with special preferential rates subject to

a special certificate
Currently not applicable.

Page 24
 Codes used under customs union agreements concluded by the Union

Box 36 Examples
on the
SAD Tariff regimes to be applied
400 Customs duties under customs union agreements concluded See example
by the Union
This code is used when customs duties are imposed in the framework Date: 24/11/2006
of customs union agreements with Andorra, San Marino and Turkey.
Commodity code:
1517 10 10 00

Country code: TR
420 Customs Union Quota See example:
This code is used for tariff quota according to provisions of the Date: 01/07/2008
customs union agreements, e.g., Commission Regulation (EC) No
816/2007. Commodity code:
1704 10 10 10

Country code: TR

For all the examples mentioned in the table above there is a hyperlink to the TARIC website .

Page 25
Box 37 Procedure

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

37 PROCEDURE

Box 37 has two subdivisions.

The first subdivision is mandatory for the customs procedures mentioned in columns A to E and H to J in the
table in Annex 9, Appendix C1 of TDA.
The codes to be entered in the first subdivision are four-digit codes, consisting of a two-digit code representing the
procedure requested, followed by a second two-digit code representing the previous procedure.

The Union codes to be entered in the second subdivision are three-digit codes, consisting of one letter followed by
two alpha-numeric characters.

The codes to be entered in the second subdivision must be used in relation to the procedure requested from the
first subdivision of box 37. Whenever it is necessary to specify the procedure requested then one of the specific
codes has to be entered. If no specific code is available for the category concerned in relation to the procedure
requested, the box must be left empty.
When a code has to be filled in box 37(2) (see also note 1 after the table of overall combinations box 37) and there
is more than one code possible in the same time the most significant code has to be filled in while there is only
space for one code in box 37(2).

The table “box 37 first subdivision” lists the possible combinations of the four-digit codes in the fifth column
(with exception to code combination 22, 76 and 77). The fourth column shows examples and explanations for the
procedure requested and the combination of the procedure requested with the previous procedure.

Important note:

Where the previous procedure is a warehousing procedure or temporary admission, or where the goods have
come from a free zone, the relevant code (respectively 71, 53 or 78) should be used only where the goods have
not been placed under a special procedure other than transit (inward processing, outward processing or end-use).
If goods are placed under a special procedure other than transit, the code combination to be used will omit
information that goods were declared for a warehousing procedure or temporary admission, or where the goods
have come from a free zone.

Explanations:
The given explanations below for the previous procedures 21, 41, 51, 54, 91 and 92 can be used for all possible
combinations mentioned in the table hereinafter of a procedure requested with these previous procedures.

a. Previous procedure 21.

Goods are temporary exported under the outward processing procedure with the requested procedure 21. After
processing in a third country the goods will be brought in again and stored in a customs warehouse before the re-
importation. The code combination 7121 must be used. After storage the goods which are not the subject of a
VAT-exempt supply will be re-imported for free circulation and home use and the outward processing procedure
will be ended. In this case the code combination 6121 must be used and not the code combination 6171.

b. Previous procedure 41.

Page 26
See the given explanations under the requested procedure 01 in the table.

c. Previous procedure 51.

Goods are placed under the inward procedure with requested procedure 51. After the processing the goods will be
placed under the temporary admission procedure with code combination 5351. When the goods will leave the
Union again a re-exportation declaration must be made with the code combination 3151 and not with the code
combination 3153.

d. Previous procedure 54.

Goods are placed under the inward procedure with requested procedure 51. The goods will be transported to
another Member State with the transit procedure. After the transit procedure the goods will be stored in a free zone
in that other Member State. After the storage in the free zone the goods will finally be re-exported outside the
Union with the use of code combination 3154 and not with the code combination 3178. The previous procedure
code 54 is needed while the goods where placed under the inward procedure in another Member State.

e. Previous procedure 91.

Goods are placed for processing under customs control with the requested procedure 91. After the processing the
goods will be stored in a customs warehouse with the use of code combination 7191. After the storage a buyer is
found and the goods which are not the subject of a VAT-exempt supply will be imported for free circulation and
home use with the code combination 4091 and not with the code combination 4071.

f. Previous procedure 92.

Goods are placed for processing under customs control with the requested procedure 91. After the processing the
goods will be transported to another Member State with the transit procedure. After the transit procedure the
goods will be stored in a customs warehouse with the use of code combination 7192. The previous procedure
code 92 is needed while the goods where placed for processing under customs control in another Member State.
After the storage a buyer is found and the goods which are not the subject of a VAT-exempt supply will be
imported for free circulation and home use with the code combination 4092 and not with the code combination
4071.

Page 27
Box 37, first subdivision:

Table Box 37, first subdivision:

General Free circulation of goods in the series 0 is used only when import duties have to be paid,
remarks on without payment of national taxes such as VAT and excises
first digit 0
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
01 Free circulation of goods Article Examples: 0100
simultaneously redispatched 201 and Goods arriving from a third country, 0121
in the context of trade 202 of released for free 0141
between parts of the customs the UCC circulation in France and simultaneously 0151
territory of the Union in which redispatched to the Channel Islands. 0153
the provisions of Council 0154
Directive 2006/112/EC are In the case of goods redispatched to 0171
applicable and parts of that Andorra, where relevant (i.e chapters 25 0178
territory in which these to 97 of the Combined Nomenclature) a 0191
provisions do not apply, or in T2 T2F, T2L or T2LF has to be used.(see 0192
the context of Decision No 1/2003 of the EC-Andorra
trade between the parts of Joint Committee of 3 September 2003 on
that territory where these the laws, regulations and administrative
provisions do not apply. provisions necessary for the proper
functioning of the Customs Union).
Free circulation of goods
simultaneously redispatched For goods redispatched to San Marino a
in the context of trade T2, T2F, T2L or T2LF has to be used
between the Union and the (see Decision No 1/2002 of the EC-San
countries with which it has Marino Cooperation Committee of 22
formed a customs union. March 2002
T2SM is required only for a transit from a
designated Italian customs office (see
transit manual) (see also annex 1 with
country overview).

Explanation of code combination 0141:

This combination can be used when the
imported goods, released for free
circulation under the inward processing
drawback system in the form of
compensating products or goods in the
unaltered state have been placed, with a
view to subsequently being re-exported,
under the customs-warehousing
procedure with a request for repayment of
import duties and subsequent new
payment of import duties under code 01.
Since the goods were placed first under
the special procedure – inward
processing and only afterwards under a
warehousing procedure, the latter
procedure is not indicated in this code
combination following the rule in Annex 9,
Appendix C1 of TDA, box 37 A First
subdivision (Please see also the general
explanations on box 37).

The previous procedure 41 is also

applicable for the requested procedures:
07, 10, 31, 40, 41, 42, 45, 51, 53, 71 and
78.

Explanation for code combination 0151

Page 28
Goods in the unaltered state that were
placed under the inward processing
procedure, and are now being declared
for free circulation and simultaneous
redispatch under code 01.

Explanation for code combination 0191

Goods in the unaltered state that were

placed under processing under customs
control, and are now being declared for
free circulation and simultaneous
redispatch under code 01.

Explanation for previous procedure code

10: See explanation for code 10.

Page 29
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
07 Free circulation with Article Explanation: 0700
simultaneous placing of goods 201 and This code is to be used where the goods 0721
under a warehousing 202 of are released for free circulation but where 0741
procedure other than a the UCC VAT and possibly excise duties have not 0751
customs warehousing been paid. 0753
procedure. Examples: 0754
Imported machines are released for free 0771
circulation but VAT has not been paid. 0778
While the goods are placed in a tax 0791
warehouse or approved area, payment of 0792
the VAT is suspended.
Imported cigarettes are released for free
circulation but VAT and excise duties
have not been paid. While the goods are
stored in a tax warehouse or approved
area, payment of the VAT and excise
duties is suspended.

Explanation of code combination 0741:

See explanation for code 0141.

Explanation of previous procedure code

10:
See explanation for code 10.

Page 30
General Permanent export or dispatch.
remarks on
first digit 1
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
10 Permanent export. Article Explanation: 1000
269 of Normal export of Union goods to a third 1001
the UCC country. 1007
1040
Example: 1041
Goods eligible or not to export refunds 1042
exported to China. 1045
1078
Explanation:
Dispatch of Union goods to parts of the
customs territory of the Union to which
the provisions of Council Directive
2006/112/EC do not apply.
See note 1 to Annex 9, Appendix D1 of
TDA.

Example:
Goods manufactured in the Netherlands
are sold to a Guernsey company and are
permanently dispatched to Guernsey.

Explanation of codes combination 1001,

1040, 1042 and 1045:
Export of goods from the customs territory
of the Union with repayment or remission
of import duties (article 238 of the Code).

Explanation of code combination 1041:

export of goods after inward processing
procedure (drawback system). If the
goods are placed under customs-
warehouse procedure before export,
enter code 3141.

Explanation of code combination 1078:

Permanent export of Union goods to a
third country after storage in a free
zone type II.

Explanation of previous procedure code

10:
The using of code 10 for the previous
procedure is allowed only in the case of
goods returned after permanent export
(Article 203 to 207 of the UCC)
11 Export of processed products Article Explanation: 1100
obtained from equivalent 223(2)(c) Prior export (EX-IM) in accordance with
goods under the inward of the Article 223(2)(c) of the UCC.
processing procedure before UCC
entering import goods for the Example:
procedure. Export of cigarettes manufactured from
Union tobacco leaves before placing
tobacco leaves from a third country under
the inward processing procedure.

Page 31
General Temporary export or temporary dispatch
remarks on
first digit 2
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
21 Temporary export under the Articles Explanation: 2100
outward processing 259 to Outward processing procedure under 2101
procedure. 262 of Articles 259 to 262 of the UCC. 2107
the UCC 2141
Union goods exported to be processed or 2145
repaired in a third country in order to be 2148
re-imported in the EU. 2151
2154
Union goods exported to be processed or 2178
repaired in a third country in order to be
re-imported into Turkey or Andorra
(information sheet INF 2 or equivalent
document required).

Simultaneous application to textile

products of the outward processing
procedure and the economic outward
processing procedure (Council Regulation
(EC) No 3036/94).

Example repair of goods:

A defective camera will be temporarily
exported to the manufacturer in Japan for
repair or replacement.

Example of assembling of goods:

1) Printer components will be temporarily
exported to a producer for assembly into
a printer.
2) Tyres will be exported from the EU to
Japan for assembly into cars and then re-
imported into Turkey
(Triangular traffic, information sheet INF 2
required)

Example for processing of textile goods:

Textiles, buttons and yarn will be
temporarily exported to a manufacturer in
a third country for the processing into
shirts.

Explanation of code combinations 2141,

2151 and 2154:
These combinations can be used for
compensating products or goods in the
unaltered state which may be temporarily
exported for further processing outside
the customs territory of the Union. Article
262 of the UCC.

Example for code combination 2145: This

combination can be used for outward
processing of excise goods removed from
a fiscal warehouse.

Page 32
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
23 Temporary export for return Article Examples: 2300
in the unaltered state. 269 of Temporary export of items for exhibitions 2307
the UCC. such as trade fairs; 2345
2378
Temporary export of a painting for an
exhibition in a third country;
Temporary export of items such as
samples, professional equipment, etc.
Explanation:
Union goods temporarily exported to a
third country in order to be re-imported
into the EU in unaltered state.

Page 33
General Re-exportation of non-Union goods are placed under an economic customs procedure and
remarks on which were intended for re-exportation
first digit 3
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
31 Re-export. Article Explanation: 3100
270 of Re-export of non-Union goods following a 3141
the UCC. special procedure other than transit. 3151
3153
Examples:
3154
Goods are placed under a customs
3171
warehousing procedure and subsequently
3178
declared for re-export.
3191
3192
Explanation of code combination 3141:
See explanation for code 0141.

Page 34
General Codes starting with a 4 are used for free circulation of goods and home use when import
remarks on duties and national taxes such as VAT and excises have to be paid.
first digit 4 The difference between the codes starting with a 4 and the codes starting with a 6 is that with
a 6, the goods are always re-importedbased on Article 259 of UCC (outward processing) and
Article 203 of UCC (returned goods). If the goods are returning after permanent export and
Article 203 of UCC is not applicable, then there is a new transaction and a code starting with
a 4 has to be used.
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
40 Simultaneous release for Articles Example: 4000
free circulation and home 201 and Goods coming from a third country with 4041
use of goods which are not 202 of payment of the customs duties and VAT 4051
the subject of a VAT-exempt the UCC and/or Excise. 4053
supply. When code 40 applies goods are not the 4054
subject of a VAT-exempt supply to 4071
another Member state, however, the 4078
goods may be subject to other 4091
exemptions from VAT. 4092
See also code 42 on the subject of VAT-
exemption.

Explanation of code combination 4041:

See explanation for code 0141.
42 Simultaneous release for Articles Explanation: 4200
free circulation and home 201 and Exemption from payment of VAT and, 4241
use of goods which are the 202 of where applicable, the excise duty 4251
subject of a VAT-exempt the UCC suspension, is granted because the 4253
supply to another Member import is followed by an intra-Union 4254
State and, when applicable, supply or transfer of the goods to another 4271
an excise duty suspension. Member State. In that case, the VAT and, 4278
where applicable, the excise duty will be 4291
due in the Member State of final 4292
destination. In order to use this
procedure, the persons must meet the
conditions listed in Article 143(d) of
Directive 2006/112/EC and, where
applicable, the conditions listed in Article
17(1)(b) of Directive 2008/118/EC.

In accordance with Article 143(1)(d) of

the VAT Directive, goods may be
imported with an exemption from VAT
only via a trader who is registered for
VAT in the country of release for free
circulation or via a tax representative
(that will be a representative in
accordance with Article 18 of the UCC) in
that country.

Example:
Goods are brought into free circulation in
one Member State but are intended for a
trader in another Member State. The VAT
formalities are dealt with by a customs
agent who is a tax representative using
the intra-Union VAT system. His VAT
number and the VAT number of the
trader are declared in box 44 with the
relevant TARIC codes.

Explanation of code combination 4241:

See explanation for code 0141.

Page 35
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
43 Simultaneous release for Articles Example: 4300
free circulation and home 201 and Release for free circulation of agricultural 4341
use of goods subject to 202 of products subject, during a special 4351
specific measures the UCC transitional period following the accession 4353
connected with the collection of new Member States, to a special 4354
of an amount during the customs procedure or special measures 4371
transitional period following between the new Member States and the 4378
the accession of new rest of the Union 4391
Member States. 4392

This code and the All combinations with code 43 as the

combination of codes are not previous procedure are applicable in the
in use at this moment. same way as the combinations with 40 as
the previous procedure.
When 43 applies, all combinations like
those when procedure 40 is requested,
are applicable.

45 Release of goods for free Articles Explanation: 4500

circulation and home use for 201 and VAT or excise exemption by placing the 4541
either VAT or excise duties 202 of goods under a fiscal warehouse 4551
and their placing under the the UCC procedure. 4553
tax warehouse procedure. 4554
Examples: 4571
Cigarettes imported from a third country 4578
are released for free circulation and VAT 4591
has been paid. While the goods are in the 4592
tax warehouse or approved area, the
payment of excise duties is suspended.

Cigarettes imported from a third country

are released for free circulation and
excise duties are paid. While the goods
are in the tax warehouse or approved
area, the payment of VAT is suspended.

Explanation of code combination 4541:

See explanation for code 0141.

48 Entry for home use with Article Explanation: 4800

simultaneous release for 262 of Standard exchange system, prior 4841*
free circulation of the UCC. importation in accordance with Article 262 4851*
replacement products under of the UCC. 4853*
the customs outward 4854*
processing procedure prior Example: 4871
to the export of the Goods (e.g. computer parts, photographic 4878
temporary export goods. equipment) to be repaired in a third 4891*
country and the manufacturer sends 4892*
similar goods for replacement before the
goods concerned are actually sent.

* These combinations will be used only in

exceptional cases.

Page 36
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
49 Entry for home use of Union Article Explanation: 4900
goods in the context of trade 1(3) of Import with entry for home use of goods 4910
between parts of the the UCC from parts of the Union to which the VAT 4901
customs territory of the Directive (Council Directive 2006/112/EC) 4978
Union in which the does not apply.
provisions of Council
Directive 2006/112/EC are Examples:
applicable and parts of that Goods from Martinique and entered for
territory in which those home use in Belgium.
provisions do not apply, or in (box 1(1) CO with box 37 (1) procedure
the context of trade between requested 49)
the parts of that territory
where these provisions do Goods from , Andorra or San Marino and
not apply. entered for home use in Germany.
(box 1(1) IM with box 37(1) procedure
Entry for home use of goods requested 49)
in the context of trade
between the Union and the Goods from the Canary Islands into the
countries with which it has Netherlands for home use and placing of
formed a customs union. the goods under a tax warehousing
procedure for either VAT or excise duties
(box 1(1) CO with box 37(1) procedure 49
requested ).

Page 37
General first Goods imported temporarily .
digit 5
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
51 Inward processing Articles Explanation: 5100
procedure. 256 to Inward processing in accordance with 5111
258 of Article 256 to 258 of the UCC. 5121
the UCC. Goods imported from a third country, in 5141
order to be re-exported after repair or 5151
processing in the EU. Payment of duties 5153
and taxes is suspended until the 5154
procedure is discharged (Article 215 5171
UCC). 5178
5191
Goods placed under the inward 5192
processing procedure in the EU and
released in free circulation in Andorra
(information sheet INF 1 may be used).

Example for code combination 5111:

Importation of the imported goods after
export of processed products obtained
from equivalent goods.

Explanation for code combination

5141: See explanation for code 0141.

Page 38
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
53 Import under temporary Articles In addition to the code 53 in the first 5300
admission procedure. 250 to subdivision a code in the second 5341
253 of subdivision of box 37(2) is always 5351
the UCC. required (category D) specifying the 5353
nature of the goods qualifying for 5354
temporary admission. 5371
5378
Examples: 5391
Temporary admission of: 5392
- goods for an exhibition (article 234 of
the UCC DA).

- professional equipment (226 of the UCC

DA)
- samples (232 of the UCC DA)

Examples for combination 5353: A

painting which is in an exhibition in
Germany changes the owner.

The new owner places the painting under

temporary import once again with his
authorisation.

Explanation of code combination 5341:

See explanation for code 0141.

Page 39
General Re-importation for free circulation and home use
remarks on The difference between the codes starting with a 4 and the codes starting with a 6 is that
first digit 6 goods imported under a code starting with a 4 will be released for free circulation (except
code 49) and home use whereas goods re-imported under a code starting with a 6 are re-
entering the Union after permanent export or temporary export based on Article 259 of the
UCC (Outward Processing) and Article 203 of the UCC (Returned goods) with simultaneous
release for free circulation and home use. Codes starting with a 6 can be used only together
with a previous procedure.
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
61 Re-importation with Articles Explanation: 6110
simultaneous release for 259 to 1. Re-importation of goods after 6121
free circulation and home 262 and temporary exportation from the Union 6123
use of goods which are not 203 to under the outward processing procedure 6171
the subject of a VAT-exempt 207 of In general, payment of duties and taxes is 6178
supply the UCC calculated on the basis of processing or
repair costs.

2. Re-importation after temporary export

for return in the unaltered state.

See also code 63 on the subject of VAT-

exemption.

Examples for code combination 6121:

1. An earlier imported Korean camera will

be re-imported after repair under
guarantee in the country of origin.
2. Entry for home use with simultaneous
entry for free circulation of goods
exported under the customs outward
processing procedure and placed under a
customs warehousing procedure on re-
importation = 6121 (not 6171). (First
operation: temporary export for outward
processing = 2100; second operation:
storage in customs warehouse = 7121;
third operation: entry for home use +
entry for free circulation = 6121).

Example for combination code 6123: Re-

importation of a painting after the
temporary export for an exhibition in a
third country.

Explanation of code combination 6110:

After permanent export the goods are re-
entering the Union as returned goods in
accordance with Articles 203 to 207 of
the UCC.
If Article 203 of the UCC is not applicable
the goods have to be declared with a
code starting with a 4.

Explanation of code combination 6171

and 6178:
After temporary export with previous
procedure 23 the goods are placed in a
customs warehouse and afterwards re-
imported in unaltered state.
The previous procedure “temporary
export” is not a special procedure and the
general rule on box 37 therefore says that
previous procedure 71 or 78 has to be

Page 40
used in this case.

Explanation for previous procedure code

10:
See explanation for code 10.

Page 41
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
63 Re-importation with Articles Explanation: 6310
simultaneous release for 259 to Re-importation after outward processing 6321
free circulation and home 262 and or temporary export, with exemption from 6323
use of goods which are the 203 to VAT. Exemption from payment of VAT 6371
subject of a VAT-exempt 207 of and, where applicable, the excise duty 6378
supply to another Member the UCC suspension, is granted because the re-
State. importation is followed by an intra-Union
supply or transfer of the goods to another
Member State. In such case, the VAT
and, where applicable, the excise duty,
will be due in the Member State of final
destination. In order to use this
procedure, the persons must meet the
conditions listed in Article 143(d) of
Directive 2006/112/EC and, where
applicable, the conditions listed in Article
17 (1) (b) of Directive 2008/118/EC.

In accordance with Article 143(1)(d) of

the VAT Directive, goods may be
imported with an exemption from VAT
only via a trader who is registered for
VAT in the country of release for free
circulation, or via a tax representative
(that will be a representative in
accordance with Article 18 of the UCC) in
that country.

Explanation of code combination 6310:

See explanation for code 6110

Explanation of code combinations

6371, 6178: See explanation by codes
6171 and 6178.

Explanation for previous procedure code

10:
See explanation for code 10.
68 Re-importation with partial Articles Example: 6810
entry for home use and 259 to Processed alcoholic beverages are re- 6821
simultaneous entry for free 262 and imported and placed in an excise 6823
circulation and placing of 203 to warehouse. 6871
goods under a warehousing 207 of 6878
procedure other than a the UCC This code is similar to code 45 but the
customs warehousing only difference is that code 68 is related
procedure. to re-importation after (temporary)
exportation whereas code 45 covers only
importation as opposed to re-importation.

Example for code combination 6823: The

re-importation and simultaneous placing
in an excise warehouse of excise
products after temporary export for a food
and drink fair.

Explanation of code combination 6810:

See explanation for code 6110

Explanation of code combinations

6871, 6878: See explanation by codes
6171 and 6178.

Page 42
Explanation for previous procedure code
10:
See explanation for code 10.

Page 43
General Placing of goods under the customs warehousing procedure.
remarks on
first digit 7
Procedure Description of box 37(1) legal Explanation and examples for box Possible
requested base 37(1) combinations
for box 37 (1)
71 Placing of goods under the Article Explanation: 7100
customs warehousing 240 to Placing of goods under the customs 7101
procedure. 242 of warehousing procedure. This in no way 7110
the UCC. precludes the simultaneous placement of 7121
goods in, say, an excise or VAT 7123
warehouse. 7140
7141
Explanation of code combinations: 7142
7101, 7140, 7142, 7145: See 7145
explanation for codes 1001, 1040, 7151
1042 and 1045. 7153
7154
7171
Explanation of code combination 7141:
7178
See explanation for code 0141.
7191
7192

Page 44
General The codes listed below cannot be used as the first two digits of the procedure code, but only
to indicate the previous procedure.
00 This code is used to indicate that there
was no previous procedure
41 Inward processing procedure (drawback Explanation:
system). This code is used to discharge inward processing
procedures under the drawback system which have begun
before the 1 May 2016. The drawback system is no longer
possible under the UCC.
54 Inward processing in another Member Explanation:
State (without released for free This code is used to record the operation for the purposes
circulation in that Member State). of statistics on intra-Union trade. Example:
Goods from a third country are placed under inward
processing in Belgium (5100). After undergoing inward
processing, they are dispatched to Germany for release
for free circulation (4054) or further processing (5154).
78 Entry of goods for a free zone subject to This code is used to discharge free zone type II
type II controls. procedures relating to goods that have been placed under
the procedure before the 1 May 2016. The code is no
longer necessary under the UCC.
91 Placing of goods under processing This code is used to discharge processing under customs
under customs control. control procedures which have begun before the 1 May
2016. Processing under customs control does no longer
exist under the UCC.
92 Processing under customs control in Explanation:
another Member State (without release This code is used to record the operation for the purposes
for free circulation in that Member of statistics on intra-Union trade.
State).
Example:
Goods from a third country are processed under customs
control in Belgium (9100). After undergoing
processing, they are dispatched to Germany for release
for free circulation (4092) or further
processing (9192).

Page 45
Box 37, second subdivision:

The table set out below gives explanation about some of the possible Union codes in box 37 second subdivision.

There is only room for one code in box 37(2). Consequently, if more than one code is possible at the same time,
preferably the most significant code must be entered in Box 37(2), while other codes may be inserted in other
boxes, e.g. 44, depending on ad hoc technical solutions that Member States have developed.

Inward processing (IP) (Category A)

(Article 256 of UCC)
Procedure Code
Legal base

Import
Goods placed under an IP procedure (VAT only) A04
Articles 256 to
258 UCC and
national
provisions of
Member States

Outward processing (OP) (Category B)

(Article 259 of UCC)

Procedure Legal base Code

Import
Processed products returning after repair under Article 260 UCC B02
guarantee
Processed products returning after replacement Article 261 UCC B03
under guarantee

Page 46
 Relief (Category C)

(Regulation (EEC) no 1186/2009)

Article No Code Explanation /Example

Relief from import duties

Consignments of negligible value 23 C07 Consignments of negligible
value dispatched direct from
a third country to a consignee
in the Union. The goods may
be declared orally according
to Article 135 of the UCC DA.
However, in the cases
referred to in Article 142 of
the UCC DA, an oral
declaration is not allowed
and a standard customs
declaration has to be lodged
and code C07 should be
inserted in the declaration.
Consignments sent from one private individual to 25 C08 Consignments that are not of
another a commercial nature sent
from a third country from one
private individual to another.
The goods may be declared
orally according to Article
135 of the UCC DA.
However, in the cases
referred to in Article 142 of
the UCC DA, an oral
declaration is not allowed
and a standard customs
declaration has to be lodged
and code C08 should be
inserted in the declaration.
Capital goods and other equipment imported on the 28 C09 Examples:
transfer of activities from a third country into the 1. A Korean car company
Union ended production in the USA.
In order to acquire access to
the EU market it is building a
factory in Slovakia for which
it will use, for example, press
machines and welding
automates previously used in
the US factory for two years.
2. A US beverages company
established a branch in
Lithuania. Equipment for this
branch is transported from
another branch of the same
US company, which stopped
its activities in Belarus and
where the equipment have
actually been used for more
than 12 months..
Domesticated animals exported at the time of 115 C51 Sleeping code at this moment
transfer of agricultural activities from the Union to a
third country

Page 47
Fodder and feedingstuffs accompanying animals 121 C52 Sleeping code at this moment
during their exportation

Page 48
 Temporary Admission (Category D)
(UCC DA)

Procedure Article UCC DA Code Explanation /Example

Pallets 208 and 209 D01 Pallets must be mentioned in
box 31 as the kind of
packaging when goods are
transported on pallets
(means of transport).
When empty pallets are
temporarily imported, this
code can be used.
Normally, the pallets must
be declared orally (Article
136 of the UCC DA) or
declared in accordance with
Articles 139 and 141 of the
UCC DA.
Containers 210 and 211 D02 Containers must be
mentioned in box 31,
indicating the container
number, when goods are
transported in containers
(means of transport).
When empty containers are
temporarily imported, this
code can be used.
Normally, the containers
must be declared orally
(Article 136 of the UCC DA)
or declared in accordance
with Articles 139 and 141 of
the UCC DA.
Means of transport 212 D03 Means of transport must be
mentioned in box 18,
indicating their registration
number when goods are
transported in them.

Page 49
 Procedure Article UCC DA Code Explanation /Example
Packings, full 228 D14 When the declarant opts for
General rule 5 for the interpretation of the separate declarations for the
Combined Nomenclature packing materials and for the
In addition to the foregoing provisions, the following goods based on general rule
rules must apply in respect of the goods referred to 5 (packing materials suitable
therein: for repetitive use) this code
(a) camera cases, musical instrument cases, gun can be used only in the
cases, drawing-instrument cases, necklace cases and
separate goods item for the
similar containers, specially shaped or fitted to contain
a specific article or set of articles, suitable for long- packing materials under the
term use and presented with the articles for which customs procedure for
they are intended, must be classified with such temporary admission.
articles when of a kind normally sold therewith. This The goods themselves may
rule does not, however, apply to containers which give be placed under every
the whole its essential character; possible customs procedure.
(b) subject to the provisions of rule 5(a), packing
materials and packing containers (1) presented with
the goods therein must be classified with the goods if
they are of a kind normally used for packing such
goods. However, this provision is not binding when
such packing materials or packing containers are
clearly suitable for repetitive use.
(1) The terms ‘packing materials’ and ‘packing
containers’ mean any external or internal
containers, holders, wrappings or supports other
than transport devices (e.g. transport containers),
tarpaulins, tackle or ancillary transport equipment.
The term ‘packing containers’ does not cover the
containers referred to in general rule 5(a).

Page 50
 Agricultural products (Category E)

Procedure Legal base Code Explanation /Example

Import
Use of the unit price for the determination of the Article 74(2)(c) E01
customs value for certain perishable goods of the UCC and
Article 142(6) of
the UCC IA
Export
Agricultural products for which a refund is Art. 4 (1) Reg. E51 Entitlement to a refund for
requested, subject to an export licence (Annex I (EC) No. the export of Annex I goods
goods). 612/2009 in is conditional on
conjunction with presentation of an export
the common licence with advance fixing
organisation of of the refund.
agricultural
markets (Art.
167 Reg. (EC)
1234/2007)
Agricultural products for which a refund is Art. 4 (1) Reg. E52 Entitlement to a refund for
requested, not requiring an export licence (Annex I (EC) No. the export of Annex I goods
goods). 612/2009 is not conditional on
presentation of an export
licence with advance fixing
of the refund because of an
exemption rule.
Agricultural products for which a refund is Art. 4 (1) Reg. E53 see above
requested, exported in small quantities, not (EC) No.
requiring an export licence (Annex I goods). 612/2009

Agricultural products for which a refund is Art. 162 Reg. E61 The demand of a refund for
requested, subject to a refund certificate (non- (EC) 1234/2007; the export of non-Annex I
Annex I goods). Art. 21 Reg. goods depends on the
(EU) No. presentation of a refund
578/2010 certificate.
Agricultural products for which a refund is Art. 42(2) and E62 The demand of a refund for
requested, not requiring a refund certificate (non- 43 Reg. (EU) the export of non-Annex I
Annex I goods) No. 578/2010 goods does not depend on
the presentation of a refund
certificate because of an
exemption rule (not the
export of small quantities
referred to in Chapter IV
Reg. (EC) No. 1043/2005).
"Agricultural products for which a refund is requested, Art. 42(1) Reg. E63 The demand of a refund for
not requiring a refund certificate because the "small- (EU) No. the export of non-Annex I
exporter"-rule is applicable (non-Annex I goods)" 578/2010) goods does not depend on
the presentation of a refund
certificate because the
agricultural products are
exported in small quantities..

Page 51
 Other (Category F)

Procedure Legal base Code Explanation /Example

Import
Relief from import duties for returned goods F01 Only relief for import duties.
(Article 203 of UCC) National taxes are
applicable
Relief from import duties for returned goods F02 Only relief for import duties.
(Special circumstances provided for in Article 159 National taxes are
of UCC-DA, 1: agriculture goods) applicable
Relief from import duties for returned goods F03 Only relief for import duties.
(Special circumstances provided for in Article 158 National taxes are
of UCC-DA, 2: repair or restoration) applicable
Release for free circulation of goods for events or F41
for sale placed under temporary admission,
applying the elements of calculation in force at the
moment of acceptance of the declaration for free
circulation
Export
Victualling F61 Article 15 (4) and (7) VAT
directive.
Art 24 (a) of Reg. 1917/2000
is applicable while box 37(2)
is in use for statistical
purposes

Page 52
Procedure Legal base Code Explanation /Example
Victualling of goods eligible for refunds Article 33 Reg. F62
(EC) 612/2009 This procedure can be
and Art. 4 (1) treated as an export from
subp. 2, 2nd the customs territory of the
indent Reg. Union.
(EC) No.
An export or refund
612/2009 certificate is not required.
Entry in victualling warehouse (Articles 37 to 40 of Article 37 - 40 F63
Commission Regulation (EC) No 612/2009) Reg. (EC) This procedure can be
612/2009 and treated as an export from
Art. 4 (1) subp. the customs territory of the
2, 2nd indent Union.
Reg. (EC) No.
An export or refund
612/2009 certificate is not required.

Page 53
Box 38: Net mass (kg)

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

38 Net Mass (kg)

Completion of box 38 is in general obligatory for all procedures.

Enter the net mass, expressed in kilograms, of the goods described in the relevant box 31. The net mass is the
mass of the goods without any packaging. In the case of transit, box 38 must be completed only where Union
legislation so provides.

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

"Packaging" means materials and components used in any packaging operation to wrap, contain and protect
articles or substances during transport.1 The various kinds of packages whose weight is not included in the net
mass (based on the fact that they are used only for transport) are listed in Annex 9, Appendix D1 of the TDA for
box 31. The term "package" includes all articles used and, in particular, holders used as external or internal
coverings for goods, holders on which goods are rolled, wound or attached, containers (other than those defined in
international conventions) and receptacles. The term excludes means of transport and articles of transport
equipment such as pallets and freight containers.

Example:
A company imports 1 000 bottles of wine. Each bottle of wine weighs 1.25 kg and the wine in each bottle weighs
0.75 kg. The figure 750 must be entered in box 38 (not the unit value).

1
UN/ECE Recommendation 21

Page 54
Box 42: "Item Price".

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

42 Item price

Completion of Box 42 is obligatory for the following procedures:

Release for free circulation or end-use

Placing under a special procedure other than transit such as inward processing or temporary admission

The "item price" means the part of the invoiced price which relates to the item involved. If the second subdivision
of box 22 is used, it will be the part of the invoiced price from Box 22 which relates to the item in accordance with
the terms of delivery. The sum of the amount entered in box 42 for all the items in a customs declaration must
equal the total amount entered in the second subdivision of box 22.

The item price must be indicated in the currency mentioned in the first subdivision of Box 22 and may have two
decimal paces. In case the second subdivision of box 22 is not used, the same method of completion of box 42
applies.

EXAMPLES

Type of Items Invoice Price Box 22 Box 42

Calculation Completion Completion

Declaration for Free 3 $2 500.50 (Item 1) $5 000.50 2 500.50 (Item 1)

Circulation of goods. $1 000.00 (Item 2) 1 000.00 (Item 2)
$1 500.00 (Item 3) 1 500.00 (Item 3)
Delivery Terms EXW. $5 000.50 (Total)

Declaration for Free 1 $1 000.50 (price of processing) $1 980.50 1 980.50

Circulation after Outward
Processing of goods. $980.00 (price of added non EU
material material)
Delivery Terms EXW
$1 980.50 (Total)

If an invoice contains more than one items and the invoiced amount contains also additional expenses which are
comprised together for all items and shown separately on the invoice, these additional expenses must be divided
to all items (freight costs by weight or volume, insurance costs by price, etc).

Type of Items Invoice Price Box 22 Box 42

Calculation Completion Completion

Declaration for Inward 3 £1 250.00 (Item 1 – 10kg) £5 650.00 1 340.00 (Item 1)

Processing of goods. £860.00 (Item 2 – 20kg ) 1 040.00 (Item 2)
£3 000.00 (Item 3 – 30kg) 3 270.00 (Item 3)
Delivery Terms FOB (additional
expenses are calculated £540.00 (Freight Costs 60 kg) Calculation of freight
separately) costs is proportionate to
£5 650.00 (Total) weight of items 1, 2 and
3 (1:2:3) e.g.

Page 55
 1/6 x 540 =90 (Item 1)
2/6 x 540 =180 (Item 2)
3/6 x 540 = 270 (Item 3)

Declaration for Free 2 $2 000.00 (Item 1 – 100kg) $3 550.00 2 366.67 (Item 1) (2

Circulation of goods. $1 000.00 (Item 2 – 50kg ) 000+333.333+33.333)
1 183.33 (Item 1) (1
$50.00 (Insurance Costs) 000+16.667+166.667)

Delivery Terms DDU $500.00 (Freight Costs

150kg) Calculation of freight
costs in respect of
$3 550.00 (Total) weight is proportional to
the weights of items 1
and 2 (1:2). Example

Item 1 : 100/150 x 500

= 333.333

Item 2: 50/150 x 500

= 166.667

Calculation of
insurance costs in
respect of price is
proportional to the price
of items 1 and 2 (1:2).
Example

Item 1: 2000/ 3000x 50

= 33.333

Item 2: 1000/ 3000x

500 = 16. 667

Declaration for Free €3 000.00 (Item 1 100kg) €5 435.00 3 4233.33 (Item 1) (3

Circulation of goods. €60.00 (Item 1 Duty) 000+60+30+333.333)
2 €1 ,800.00 (Item 2 50kg) 2 011.67 (Item 2) (2
Delivery Terms DDP. €27.00 (Item 2 Duty) 000+27+18+166.667)

€48.00 (Insurance Costs) Calculation of freight

€500.00 (Freight Cost costs in respect of
150kg) weight is proportional to
the weights of items 1
€5 435.00 (Total) and 2 (1:2). Example

Item 1 : 100/150 x 500

= 333.333

Item 2: 50/150 x 500

= 166.667

Calculation of

Page 56
insurance costs in
respect of price is
proportional to the price
of items 1 and 2 (1:2).
Example

Item 1 : 3000/ 4800x 48

= 30

Item 2: 1800/ 4800 x

48 = 18

Page 57
Box 44 Additional information/Documents produced/Certificates and
authorisations

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

A.I. Code

Completion of the box is mandatory for all types of customs procedures:

1. Export.
2. Re-export after inward processing, temporary admission.
3. Re-export after customs warehousing.
4. Outward processing.
5. Transit.
6. Customs status of Union goods
7. Release for free circulation and end-use.
8. Inward processing, temporary admission.
9. Placing in customs warehouse.

Using the relevant Union codes the details required by any specific rules applicable together with reference
particulars of the documents produced in support of the declaration, including the serial numbers of any control
copies T5.

The subdivision ‘A.I. code’ (Additional information code) must not be used.
Where a declaration entering goods for the customs warehousing procedure or a re-export declaration discharging
the customs warehousing procedure is lodged with a customs office other than the supervising office, enter the
name and full address of the supervising office.

Declarations made in Member States which, during the transitional period for introduction of the euro, give
operators the option of using the euro as the unit for their customs declarations must indicate in this box,
preferably in the subdivision in the bottom right-hand corner, the currency unit used (national currency unit or euro
unit). Member States may provide that this indicator be entered in box 44 only for the first item covered by the
declaration. In this case, the information will be deemed valid for all the items covered by the declaration. This
information will take the form of the ISO-alpha-3 currency code (ISO 4217). Example: Latvian Lats – LVL.

Box 44 is used to show the information about documents, certificates and authorisations accompanying the
customs declaration and also additional information relating to the movement of the goods. Consequently, box 44
contains the following information:
1) additional customs information;
2) documents, certificates and authorisations provided for by Union legislation (e.g. in Customs legislation
such as in Article 145 of UCC-IA; in article 9 of Council Regulation (EC) No 428/2009 of 5 May 2009
setting up a Community regime for the control of exports, transfer, brokering and transit of dual-use items
and in article 4 (1), subparagraph 1 of Commission Regulation (EC) No 612/2009 for the export certificate
at export of agricultural products with export refund) or by national legislation.

The codes used to show this information are listed in the annex 9, Appendix D1 to the TDA. Besides box 44, some
of these codes could also be used in other boxes of the SAD (e.g. see the Guidance on box 14).

1. Additional information
A five-digit code is used to enter additional customs information. This code follows the additional information
unless Union law provides for the code to be used instead of the text.

Page 58
Member States may provide national codes with a different structure for additional national information.

2. Documents produced, certificates and authorisations

Documents, certificates and Union or international authorisations or other references produced in support of the
declaration must be entered in the form of a code consisting of four alphanumeric characters, followed by either an
identification number or another recognisable reference. The list of documents, certificates and authorisations and
their corresponding codes can be found in the TARIC database.

Example 1: Pro forma invoice No 950445/06 dated 1. 5.2016 is produced in support of the declaration. The
following TARIC code for the certificate for pro forma invoice followed by the appropriate information should be
entered in box 44: N325 950445/06 01.05.2016.

Codes of national certificates can be available in the national TARIC data bases of the Member States.
Information about the preferential origin document must also be indicated in box 44. If the anti-dumping concerns a
particular manufacturer, this should be indicated by a code in box 33 and by information in box 44 in respect of the
document that can contain information about manufacturer. The importer has the responsibility to verify the origin
of the goods or/and manufacturer (by GSP, transport document – e.g. CMR, or other documents) and that the
goods are the same as the ones indicated on the invoice.

All information regarding tariff and non-tariff measures which are applicable for commodity codes can be found in
the EC DG TAXUD TARIC internet site
[Link] .

Example 2: Regarding importation of goods under commodity code 2918 14 00 00 from China on 02.02.2013,
additional documents are necessary to get definitive anti-dumping duty relief or reduction. Other conditions need
sometimes to be fulfilled, such as direct sale from the manufacturer.

The importer of this product should pay the customs duty and definitive anti-dumping duty according to Regulation
(EU) No 2015/821 it is necessary to enter a TARIC additional code of anti-dumping duty measure in box 33 of
SAD.
If the importer can present the commercial invoice within framework of undertakings which has TARIC code D005
and the imported product is produced by the company which is mentioned in the description of additional code
A874 the importer will get relief of definitive anti-dumping duty.
In this example, it is necessary to enter the following information in box 44 “Additional information/Documents
produced/Certificates and authorisations”:
1. TARIC code of document/certificate/licence, for example, D005 “Commercial invoice within framework of
undertakings”.
2. An identification number or another recognisable reference of the presented document which might be
unique for the some documents.

National documents, certificates and authorisations produced in support of the declaration must be entered in
the form of a code composed of an numeric character followed by 3 alpha-numeric characters (Ex: 2123,
34d5), possibly followed either by an identification number or another recognizable reference. The four
characters represent codes based on that Member State's own nomenclature.

The presentation of other national certificates or licences can be required for the importation of goods by national
authorities of the Member States.
Depending on the national provisions in force some Member States may require to indicate in box 44 an
Administrative Reference code (ARC) assigned for the movement of excise goods under suspension of excise
duty.

1
COMMISSION IMPLEMENTING REGULATION (EU) 2015/82 of 21 January 2015 imposing a definitive anti-
dumping duty on imports of citric acid originating in the People's Republic of China following an expiry review
pursuant to Article 11(2) of Council Regulation (EC) No 1225/2009 and of partial interim reviews pursuant to Article
11(3) of Regulation (EC) No 1225/2009

Page 59
Example 3: Under the national legislation of the Member States, it is necessary to present a dual-use import
licence for importation of some products listed in Chapter 73 of the Combined Nomenclature.
The code for the national certificate “Import licence of dual-use goods” (0918) must be entered in box 44 of the
SAD. If the certificate is not presented, importation of certain goods is not allowed.

Example 4:
When the import is followed by an intra-Union supply of the goods to another Member State and no VAT is paid
upon importation, the VAT will be due in the Member State of final destination.
In order to use this procedure, in Box 44 the TARIC code Y040 must be followed by the VAT number of the
importer and TARIC code Y041 by the VAT number of the customer in the Member State of destination. When it is
required to indicate an evidence that the imported goods are intended to be transported or dispatched from the
Member State of importation to another Member State the TARIC code Y044 will be followed by the reference
number of the transport contract.

Page 60
Box 46 "Statistical Value"

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

46 Statistical Value

Enter the statistical value expressed in the currency of the Member State where the import or export formalities are
completed, in accordance with the Union provisions in force. If a currency code is entered in box 44 express the
statistical value in the currency unit mentioned in box 44. The statistical value is entered as a whole number
without decimal places.

Completion of Box 46 is obligatory for the following procedures:

1. Export / dispatch;
2. Re-export after a special procedure other than transit such as inward processing or temporary admission;
3. Outward processing;
4. Release for free circulation, end-use;
5. Placing under a special procedure other than transit such as inward processing or temporary admission.

Completion of Box 46 is optional for Member States for the following procedures:
1. Re-export after customs warehousing;
2. Placing in custom warehouses.

Explanations
1. STATISTICAL VALUE – EXPORT
General rule

"Statistical value" means the value of goods at the time when and place where they leave the territory of the
exporting Member State.

Value of the Goods

The statistical Value is based on the value of the goods; i.e.:

 In the case of sale or purchase, the statistical value is based on the invoiced amount for the
goods;

 In other cases, the statistical value is based on the amount which would have been invoiced
in the event of sale or purchase.

Other costs

The statistical value must not include taxes due on export, Value Added Tax, Excise Duty, levies, export refunds or
other taxes with similar effect. The statistical value must include only ancillary charges, such as transport and
insurance, relating to that part of the journey which takes place on the statistical territory of the exporting Member
State. (see example 1.1.1). If transport and/or insurance costs are not known, they may be assessed on the basis
of the costs usually payable for such services (considering especially, if known, different modes of transport).

“Other costs” beyond the exporting Member State

Page 61
If the overall ancillary charges cover a journey beyond the border of the exporting Member State, they must be
split up, e.g. on a per-kilometre basis.

“Other costs” relating to more than one item on the export declaration

If the ancillary charges relate to several items on an export declaration, the ancillary costs for each individual item
must be calculated on a relevant pro rata basis, e.g. per kg or by volume (see example 1.2.1).

Statistical value in the case of Processing

For goods subject to processing operations, the statistical value must be established as if the goods had been
produced wholly in the country of processing.

Currency conversion

The statistical value must be indicated in national currency. Values expressed in another currency (e.g. the
invoiced currency) must be converted. Depending on national provisions, they can be converted either by using
the official (national) exchange rate at the time of export or by using the exchange rate in accordance with
article146 of UCC-IA (see example 1.3.1).

1.1. Terms of delivery EXW “A” (invoiced amount does not include freight costs)

A B C

sv=ia+fcAB

1.1.1 Example
Due to the terms of delivery “EXW”, freight costs up to the border of the exporting Member State must be included
to obtain the statistical value:

Invoiced amount = € 2 000,-

Transport + Insurance [A to B] = € 1 000,-

Statistical Value = € 3 000,-

Explanatory note: A = place of dispatch; B = border of exporting Member State; C = destination; sv = statistical
value; ia = invoiced amount; fcAB = freight costs (ancillary charges, such as transport and insurance) from place of
loading to the border of the exporting Member State.

Page 62
1.2. Terms of delivery CIF “D” (invoiced amount includes freight costs from the place of dispatch to place “D”)

A B D C

sv=ia-fcBD

1.2.1. Example
 D is outside the exporting Member State. Consequently, costs from the border “B” to D must be
excluded from the statistical value.
 Two items on the export declaration. Consequently, freight costs must be allocated to the two items
on a pro rata basis.
The invoiced amount for the two items is:

Item 1 (0.75m3) € 3 450.00

Item 2 (2m3) € 2 780.20

Total distance = 1 200 km

(distance A->B = 1 000 km and distance B->D = 200 km)

Total freight costs A->D = € 1 200.00

Pro rata freight costs B->D = € 200.00 for the two items

Box 46 should be completed as follows:

Item 1 3 396 (3 450-54)

Item 2 2 634 (2 780.20-1462 634)

The freight costs ratio between item 1 and item 2 is 8:3 by volume.

Explanatory note: A = place of dispatch; B = border of the exporting Member State; C = destination; D =
agreed place of delivery; sv = statistical value, ia = invoiced amount; fcBD = freight costs (ancillary charges,
such as transport and insurance) from the border of the exporting Member State to place D.

1.3. Terms of delivery DDU “C” (invoiced amount includes freight costs from the place of dispatch to the
destination)

A B C

sv=ia-fcBC

1.3.1. Example
 C is outside the exporting Member State. Consequently, costs from the border to C must be
excluded from the statistical value.
 The exporting Member State is Slovakia. the invoiced amount is not in national currency and
therefore has to be converted.

Page 63
 Invoiced amount for one item: $ 5 600.00

Calculated freight costs from the border of the exporting Member State to “C”: $1 200.00.

Official national exchange rate: 1 $ = 29.633 CZK (Tschech Crowns)

US $ Conversion rate SKK

Invoiced amount 5 600.00 29.633 165 944.80

Freight -1 200.00 29.633 -35 559.60
130 385.20

Box 46 should be completed as follows: 130385.

Explanatory note: A = place of dispatch; B = border of the exporting Member State; C = destination; sv = statistical
value; ia = invoiced amount; fcBC = freight costs (ancillary charges, such as transport and insurance) from the
border of exporting Member State to the destination.

Page 64
2. STATISTICAL VALUE – IMPORT
General rule

"Statistical value" means the value of goods at the time when and place where they enter the territory of the
importing Member State.

Value of the goods

The statistical value is based on the value of the goods; i.e.:

 where it is established, the customs value of the goods defined in accordance with Title II, Chapter
3 of UCC “VALUE OF GOODS FOR CUSTOMS PURPOSES”;
failing this
 in the case of sale or purchase, the statistical value is based on the invoiced amount for the goods;
 in other cases, the statistical value is based on the amount which would have been invoiced in the
event of sale or purchase.
Other costs

The statistical value must not include taxes due on import, such as customs duties, Value Added Tax, Excise Duty,
levies, or other taxes with similar effect. The statistical value must include only ancillary charges, such as transport
and insurance, relating to the part of the journey which, in the case of imported goods, takes place outside the
statistical territory of the importing Member State.

Other costs in relation to customs value

Ancillary costs up to the border of the importing Member State must be added to the customs value at the EU
border. If the customs value includes ancillary costs beyond the border of the importing Member State, these costs
must not be included in the statistical value. If applicable, the overall “other costs” must be split up, e.g. on a per-
kilometre basis.

“Other costs” relating to more than one item on the import declaration

If the ancillary charges (such as transport and insurance) relate to several items on an import declaration, the
ancillary costs for each individual item must be calculated on a relevant pro rata basis, e.g. per kg or by volume.

Statistical value in case of processing

For goods subject to processing operations (especially re-imports under the outward processing procedure), the
statistical value must be established as if the goods had been produced wholly in the country of processing.

Currency conversion

The statistical value must be indicated in national currency. Values expressed in another currency (e.g. the
invoiced currency) must be converted using the exchange rate used in calculating the customs value. If the
customs value has not been established, it can be converted - depending on national provisions - either by using
the official (national) exchange rate at the time of import or by using the exchange rate in accordance with Article
146 of UCC-IA.

Page 65
Example of Statistical value NOT based on customs value

2.1. Terms of delivery EXW “A” (invoiced amount does not include freight costs)

A B C

sv=ia+fcAB

Explanatory note: A = place of dispatch; B = border of the importing Member State; C = destination, sv = statistical
value; ia = invoiced amount; fcAB = freight costs (ancillary charges, such as transport and insurance) from the
place of dispatch to the border of the importing Member State.

2.1.1. Example
 Due to the terms of delivery “EXW”, freight costs up to the border of the importing Member State
must be included to obtain the statistical value.
 The currency of the importing Member State is “euro”. The invoiced amount is not in national
currency and therefore has to be converted.
Invoiced amount for one item: $ 6 000.00

Calculated freight and insurance costs to the border of the importing Member State = $ 2 000.00.

US $ Conversion rate Euro

Invoiced amount 6 000.00 1.233 4 866.18

Freight 2 000.00 1.233 1 622.06
6 488.24

Box 46 should be completed as follows: 6488

2.1.2. Example
Re-import after outward processing (repair).
 Statistical value of the temporarily exported goods, e.g. machine € 30 000.00
 + repair costs € 1 000.00
 + cost of transport: freight + insurance2 € 100.00

Box 46 should be completed as follows

Item 1 31100
2
The cost of transport outside the statistical territory of the importing Member State (from the border of the
exporting Member State to the place of processing and from there to the border of the importing Member
State).

In this case customs value equals the repair costs in accordance with Article 86(5) UCC, but statistical
value is the value of goods including cost of reparation, freight and insurance in accordance with article 9
(3) and 9 (4) Commission Regulation 1917/2000.

Page 66
Example of statistical value based on customs value

2.2. Terms of delivery EXW “A” (invoiced amount does not include freight costs)

A EU B C

sv=cv + fcEC B

Explanatory note: A = place of dispatch; EU = border of the Union; B = border of the importing Member State; C =
destination; sv = statistical value; cv = customs value; fcEC.B = freight costs (ancillary charges, such as transport
and insurance) from entry into the Union to the border of the Member States.

2.2.1. Example
 Invoiced amount for one item = € 3 200.00
 Commission costs (excluding buying commissions) = € 240.00
 Total freight costs A->C = € 2 000.00

Total distance = 2 000 km,

(distance A->EU = 1 000 km , EU->B = 500 km, B->D =500km)

Pro rata freight costs A->EU= € 1000.00(*)

Pro rata freight costs EU->B= € 500.00

Customs value:

Item 1: = € 4 440 (€ 3 200 + €240 + €1 000)

Box 46 should be completed as follows:

Item 1 4940 (=customs value: € 4 440.00 + freight cost EU->B: €500.00)

2.2.2. Terms of delivery FOB “D” (invoiced amount includes freight costs from the place of dispatch to place “D”)

A D EU _
B C
B
sv=ia+ fcD-EU +fcEU-B

Invoiced amount for two items is

- Item 1 (50 kg) € 1 200.00
- Item 2 (100 kg) € 13 500.00
- Insurance Item 1 € 200.00
- Insurance Item 2 € 400.00
- Cost of packaging not included in the price paid: € 50.00 for item 1 and € 89.00 for item 2
- Cost of commission not included in the price paid: € 800 for item 2
- Total € 16 239.00

Page 67
 - Freight costs (D-EU) from place “D” to the border of the Union: € 100.00 for item 1 and € 200.00
for item 2
- Freight costs (EU-B) from the border of the Union to the border of the Member State:
€ 50.00 for item 1 and € 100.00 for item 2

Customs value:

Item 1: 1 550 (1 200 + 200 + 50 + 100)

Item 2: 14 989 (13 500 + 400 + 89 + 800 + 200)

Boxes 46 should be completed as follows:

Item 1 1600 (customs value + 50)

Item 2 15089 (customs value + 100)

Explanatory note: A = place of dispatch; EU = border of the Union; B = border of the importing Member State; C =
destination; D = agreed place of delivery; sv = statistical value; ia = invoiced amount; fcD-EU= freight costs
(ancillary charges, such as transport and insurance) from the agreed place of delivery to the border of the Union;
fcEU-B= freight costs (ancillary charges, such as transport and insurance) from entry into the Union to the border of
the Member States.

Page 68
2.3. Terms of delivery DDU “C” (invoiced amount includes freight costs from the place of dispatch to
the destination)

A B C

sv=ia-fcBC

2.3.1. Example
Invoiced amount for two items:
 Price of item 1 (100kg) $ 1 500.00
 Price of item 2 (50kg) $ 2 240.00
 Total $ 3 740.00
 Freight costs from the border of a Member State to the destination are assumed to be US$300.

Exchange rate 1.233 $ = 1€. The freight costs ratio between item 1 and item 2 is 2:1 by weight.

USD Allowable costs Statistical value Conversion Statistical

in USD rate value in euro

Item 1 1 500.00 200.00 1 300.00 1.233 1 054.34

Item 2 2 240.00 100.00 2 140.00 1.233 1 735.61

Boxes 46 should be completed as follows:

Item 1 1054

Item 2 1736

Explanatory note: A = place of dispatch; B = border of the importing Member State; C = destination; sv =
statistical value; ia = invoiced amount; fcBC = freight costs (ancillary charges, such as transport and insurance)
from the border of the importing Member State to the destination.

Page 69
Box 47 "calculation of taxes"

The SAD Guidance gives more detailed information on some of the provisions and the codes
included in Annex 9, Appendices C1 and D1 of TDA. To have their complete text, consult Annex 9,
Appendices C1 and D1 of TDA.

Tax rates of national taxes are given as examples and may differ between Member States.
Amounts are given as examples and may be subject to changes

47 Typ Tax Base Rate Amount MP

Calculation e
of taxes

Total

Enter the tax base applicable (value, weight or other). Using, where necessary the relevant Union codes, the
following should be shown on each line:
1. the type of tax (e.g. import duty, VAT)
2. the tax base
3. the rate of tax applicable
4. the amount of tax payable
5. the method of payment chosen

The amount in this box must be expressed in the currency of the Member State where the import or export
formalities are completed or if a currency code is entered in box 44 in the currency unit which are entered in box
44.

Completion the columns Type of Tax and Tax Base of Box 47 is obligatory for the following procedures:
1.
Release for free circulation and end-use1,2,3,
2.
Placing under a special procedure other than transit such as inward processing or temporary
admission1,2,3,

The column Type of Tax may be demanded by Member States or filled by the declarant when the goods are
declared for a) Export/dispatch, b) re-export after inward processing, or temporary admission, and c) outward
processing 4

The Column Tax Base may be demanded by Member States when the goods are declared for a) Export/dispatch,
c) re-export after inward processing, temporary admission, d) outward processing and or e) placed in customs
warehouses

The columns Rate, Amount and Total may be demanded by Member States or filled by declarant when the
goods are declared for a) release for free circulation or end-use1,3,4 b) export/dispatch, b) re-export after inward
processing, temporary admission, d) outward processing5 e) inward processing, temporary admission4.

1
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
2
This information is not to be provided when customs administrations calculate duties on behalf of
operators on the basis of information elsewhere in the declaration.
3
Where the declaration is accompanied by the document referred to in Article 6 of the TDA, Member
States may waive completion of this box.
4
This information is not to be provided when customs administrations calculate duties on behalf of
operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States
5
This information is not to be provided when customs administrations calculate duties on behalf of
operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States

Page 70
Completion of the Method of payment (MP) column can be demanded by Member States when the goods are
declared for: a) release for free circulation1,3 ; b) export/dispatch; c) re-export after inward processing or temporary
admission; d) outward processing; e) inward processing or temporary admission.
Different methods of payment may be entered in the same declaration, depending on the national solutions
applied.
If a specific rate is applicable for the calculation of the tax, the measurement unit must be entered in the tax base
and rate columns.

EXAMPLES

The following examples are based on the assumption that all the subdivisions of box 47 are completed, whether
mandatory or optional pursuant to the matrix in Annex 9, Appendix C1, Title I, B of TDA. The VAT rates are given
only as examples and will differ between Member States.

1. Importation of jewelers from China.

TARIC Code 7117900000

Customs value € 30 794.91 and payment in cash (A).1

TYPE TAX BASE RATE AMOUNT MP

A00 30 794.91 4% 1 231.80
B00 32 026.70 18% 5 764.80
TOTAL 6 996.60 A

2. Importation of stamps from Albania.

TARIC Code 4907009000,

Customs value € 1 004.18 and payment by cheque (C) 2.

TYPE TAX BASE RATE AMOUNT MP

A00 1 004.18 0% 0
B00 1 004.18 19% 190.79
TOTAL 190.79 C

3. Calculation of third country duty based on more than one measurement units

Code TARIC 2202 9091 10

2202 Waters, including mineral waters and aerated waters, containing added
sugar or other sweetening matter or flavoured, and other non-alcoholic
beverages, not including fruit or vegetable juices of heading 2009
- 2202 90 Other
- - 2202 90 91 Other, containing by weight of fat obtained from the products of headings
0401 to 0404
- - - 2202 90 91 Less than 0,2 %
- - - - 2202 90 91 10 Fruit juice or vegetable juice diluted with water or aerated

Supplementary unit l (LTR)

Third country duty: 6.4 % + 13.7 EUR / 100 kg (DTN3 )

Supplementary unit import (box 41): l
National indirect taxation € 4,13 / hl 20° C

To calculate the import duties, it is necessary to know the tax base (box 47 (2)) the measurement units and the
measurement quantity.

Declaration: Net mass = 20 000 kg (= 200 DTN13)

1
Simulation date: 10/06/2007
2
Simulation date: 10/06/2007
3
TARIC internal codification

Page 71
 Customs value = € 10 000.00
Litres (box 41) = 19 000
hectolitre 20° C. (national indirect taxation measurement unit) = 190
VAT value = customs value + import duties + national indirect taxation + internal cost to the place
of destination (€250).

Type of Measurement Tax base Tax rate Amount Measure

tax Unit code
A00 (customs value) 10 000 6.4% € 640.00
A00 DTN 200 13.7 € 2 740.00
Total A00 € 3 380.00
028 HLT (20° C) 190 4.13 € 784.70 National indirect
taxation – the rates
will differ between the
Member States

TYPE TAX BASE RATE AMOUNT MP

A00 10 000 6.4% 640.00 C

A00 200 €137/100kg 2 740.00 C

028 190 4.13 784.70 C

B00 14 415 19% 2 738.85 C

Total 6 903.55 C

Different methods of payment may be entered in the same declaration depending on the national solutions
applied.

Page 72
4. Calculation of third country duty based on more than one measurement units

2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than

80 % vol; spirits, liqueurs and other spirituous beverages
- 2208 90 Other
- - 2208 90 91 Undenatured ethyl alcohol of an alcoholic strength by volume of less than
80 % vol, in containers holding
- - - 2208 90 91 2 litres or less
- - - - 2208 90 91 10 Goods obtained from agricultural products listed in Annex I to the
EEC Treaty

Supplementary unit l alc. 100% (LPA)

Third country duty: 1 EUR / % vol/hl (ASV X) + 6.4 EUR / hl (HLT)

Supplementary unit import (box 41): l alc. 100% (LPA)
National excise € 15,04 / % vol (ASV) /hl (HTL 20° C)

To calculate the import duties, it is necessary to know the tax base (box 47 (2)), the measurement units and the
measurement quantity.

Declaration: %vol = 40%

% vol/hl (ASV X) =4000
Customs value = € 20.000
hectolitre = 100
% vol (ASV) 20° C. (national excise measurement unit) = 40
hectolitre 20° C. (national excise measurement unit) = 100
Litres pure (100%) alcohol (box 41) = 4 000
VAT value = customs value + import duties + national excise + internal cost to the place of
destination (€200).

Type of Measurement Tax base Tax rate Amount Measure

tax Unit code
A00 ASV X 4 000 1 € 4 000.00
A00 HLT 100 6,4 € 640.00
Total A00 € 4 640.00
066 ASV 40 15.04 601.60 National excise - the
rates will differ
between the Member
States.
Calculation:
€ 15,04 / % vol
(ASV)
066 HTL 20° C (national 100 601.60 € 60 160.00 National excise - the
measurement unit) rates will differ
between the Member
States.
Calculation:(€15,04/
%vol (ASV))/ hl (HTL
20° C)
Total 066 € 60 160.00

Page 73
 TYPE OF TAX TAX BASE RATE AMOUNT MP

A00 4 000 €1 4 000.00 A

A00 100 €6.4 640.00 A

066 100 601,60 € 60 160.00 A

B00 85 000 19% 16 150.00 A

Total 80 950.00 A

Different methods of payment may be entered in the same declaration depending on the national solutions
applied.

Page 74
Explanatory notes to types of tax

A00 Customs duties on industrial products This type of tax is applicable to all products

A20 Additional duties

A30 Definitive antidumping duties Anti-dumping duties are applicable if the export price at which
the product is sold on the Union market is shown to be lower
than the price on the producer's home market.
[Link]
[Link]
A35 Provisional antidumping duties Provisional anti-dumping duties can be changed to definitive
anti-dumping duties or revoked. For details, refer to the TARIC
website or to the list of cases available at:
[Link]
[Link]
A40 Definitive countervailing duties Countervailing duties can be imposed to compensate for
export subsidies. For details please refer to the TARIC website
or to the list of cases available at:
[Link]
[Link] ".
A45 Provisional countervailing duties Provisional countervailing duties can be changed to definitive
countervailing duties or revoked. For details, refer to the
TARIC website or to the list of cases available at:
[Link]
[Link]
B00 VAT Value added tax collected according to Council Directive
2006/112/EC.
B10 Compensatory interest (VAT) Compensatory interest applicable to VAT after an inward
processing.
B20 Interest on arrears (VAT)
C00 Export taxes Not yet applicable
C10 Export taxes on agricultural products Not yet applicable
D00 Interest on arrears
D10 Compensatory interest (i.e. inward Compensatory interest applicable to customs duties after an
processing or temporary admission) inward processing or temporary admission.
E00 Duties collected on behalf of other Duties collected on behalf of San Marino.
countries

Page 75
 Annex 1

Overview of European Union countries

The Member States of the European Union are listed in Article 52 of the Treaty on European Union (TEU). The territorial
scope of the Treaties is specified in Article 355 of the Treaty on the Functioning of the European Union (TFEU). The
territorial scope of the Treaties may differ from the political territory of the Member State concerned.
The Member States of the European Union form a Customs Union. The customs territory of the European Union is
defined in Article 4 of the UCC. There are territories which belong to a Member State but which are not part of the
customs territory of the European Union. Consequently the rules for the Customs Union do not apply to these territories.
Based on international arrangements between the countries concerned, Monaco and the United Kingdom sovereign
base areas in Cyprus (Akrotiri and Dhekelia) are part of the customs territory of the European Union although they do not
fall into the territorial scope of the Treaties.
For VAT and for Excise duties the territorial scope is also different from the territorial scope of the Treaties as well as
from the customs territory. For VAT the territorial scope is defined in Title II (Articles 5 to 8) of Council Directive
2006/112/EC on the common system of value added tax. For Excise duties this has been done in Articles 5 and 6 of
Council Directive 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC.
The statistical territory of the European Union is defined in Article 2(b) of Regulation (EC) No 471/2009 on Community
statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95. It is
identical with the customs territory with the exception that the island of Heligoland, which is not part of the customs
territory, belongs to the statistical territory.
For completing a customs declaration on import, export or transit it is important to be informed about the status of the
territories concerned. Certain information that has to be given in the customs declaration depends on this status.
This Annex lists all Member States and depending territories as well as third countries with which specific arrangements
for customs clearance have been agreed.
The Annex is structured in accordance with the criteria for including a territory:
1. EU Member States
2. Member States’ Territories, which are specifically mentioned in the UCC, Council Directive 2008/118 or
Directive 2006/112
3. Overseas countries and territories
4. Other territories depending on an EU Member State
5. Third countries with which the Union or a Member State has made specific arrangements for customs clearance
The overseas countries and territories included in this Annex are associated with the European Union in accordance with
Article 355 of the TFEU. They are listed in Annex II to the TFEU.
The Faroes and Gibraltar do not belong to one of the categories 1 to 3. They are therefore listed in a separate category
“Other territories depending on an EU Member State”.
For territories depending on an EU Member States the lines in the tables are sorted on basis of the alphabetical order of
Member States in their national languages.

1. EU Member States

A B D E F G H
Member State Alpha Territorial Customs VAT territory Excise Statistical
Code Scope (2) territory territory territory
(1)

Belgium BE Yes Yes Yes Yes Yes

Bulgaria BG Yes Yes Yes Yes Yes

Czech Republic CZ Yes Yes Yes Yes Yes

Denmark DK Yes Yes Yes Yes Yes

Germany DE Yes Yes Yes Yes Yes

Estonia EE Yes Yes Yes Yes Yes

Page 76
 A B D E F G H
Member State Alpha Territorial Customs VAT territory Excise Statistical
Code Scope (2) territory territory territory
(1)

Ireland IE Yes Yes Yes Yes Yes

Greece GR Yes Yes Yes Yes Yes

Spain ES Yes Yes Yes Yes Yes

France FR Yes Yes Yes Yes Yes

Croatia HR Yes Yes Yes Yes Yes

Italy IT Yes Yes Yes Yes Yes

Cyprus (3) CY Yes Yes Yes Yes Yes

Latvia LV Yes Yes Yes Yes Yes

Lithuania LT Yes Yes Yes Yes Yes

Luxembourg LU Yes Yes Yes Yes Yes

Hungary HU Yes Yes Yes Yes Yes

Malta MT Yes Yes Yes Yes Yes

Netherlands NL Yes Yes Yes Yes Yes

Austria AT Yes Yes Yes Yes Yes

Poland PL Yes Yes Yes Yes Yes

Portugal PT Yes Yes Yes Yes Yes

Romania RO Yes Yes Yes Yes Yes

Slovenia SI Yes Yes Yes Yes Yes

Slovakia SK Yes Yes Yes Yes Yes

Finland FI Yes Yes Yes Yes Yes

Sweden SE Yes Yes Yes Yes Yes

United Kingdom GB Yes Yes Yes Yes Yes

2. Member States’ Territories, which are specifically mentioned in the UCC,

Council Directive 2008/118 or Directive 2006/112

A B D E F G H
Territory Alpha Territorial Customs VAT territory Excise Statistical
(Member State) Code Scope (2) territory territory territory
(1)

Büsingen (4) CH Yes No No No No

(Germany)

Heligoland DE Yes No No No Yes

(Germany)

Canary Islands (5, 6) ES Yes Yes No No Yes

Page 77
 A B D E F G H
Territory Alpha Territorial Customs VAT territory Excise Statistical
(Member State) Code Scope (2) territory territory territory
(1)

(Spain)

Ceuta XC Yes No No No No
(Spain)

Melilla XL Yes No No No No
(Spain)

French Guiana (7) FR Yes Yes No No Yes

(France)

Guadeloupe (7) FR Yes Yes No No Yes

(France)

Martinique (7) FR Yes Yes No No Yes

(France)

Mayotte (7) YT Yes Yes No No Yes

(France)

Réunion (7) FR Yes Yes No No Yes

(France)

Saint-Martin (French part) FR Yes Yes No No Yes

(7)
(France)

Mount Athos GR Yes Yes No Yes Yes

(Greece)

Campione d'Italia (8) CH Yes No No No No

(Italy)

Livigno IT Yes No No No No
(Italy)

Lake Lugano (9) IT Yes No No No No

(Italy)

Jungholz and Mittelberg AT Yes Yes Yes Yes Yes

(Kleines Walsertal) (10)
(Austria)

Åland Islands FI Yes Yes No No Yes

(Finland)

Akrotiri and Dhekelia CY No Yes Yes Yes Yes

(United Kingdom)

Channel Islands (11) GB No Yes No No Yes

(United Kingdom)

Isle of Man GB No Yes Yes Yes Yes

(United Kingdom)

Page 78
3. Overseas countries and territories

A B D E F G H
Country/territory Alpha Territorial Customs VAT territory Excise Statistical
Code Scope (2) territory territory territory
(1)

Greenland GL No No No No No

French Polynesia PF No No No No No

French Southern and TF No No No No No

Antarctic Territories

New Caledonia and NC No No No No No

Dependencies

Saint-Barthélémy BL No No No No No

Saint-Pierre and Miquelon PM No No No No No

Wallis and Futuna WF No No No No No

Aruba AW No No No No No

Bonaire BQ No No No No No

Curaçao CW No No No No No

Saba BQ No No No No No

Sint Eustatius BQ No No No No No

Sint Maarten SX No No No No No

Anguilla AI No No No No No

Bermuda BM No No No No No

British Antarctic Territory AQ No No No No No

British Indian Ocean IO No No No No No

Territory

British Virgin Islands VG No No No No No

Cayman Islands KY No No No No No

Falkland Islands FK No No No No No

Montserrat MS No No No No No

Pitcairn PN No No No No No

South Georgia and the GS No No No No No

South Sandwich Islands

Saint Helena and SH No No No No No

Dependencies

Turks and Caicos Islands TC No No No No No

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4. Other territories depending on an EU Member State

A B D E F G H
Country/territory Alpha Territorial Customs VAT territory Excise Statistical
Code Scope (2) territory territory territory
(1)

Faroes FO No No No No No

Gibraltar (12) GI Yes (13) No No No No

5. Third countries with which the Union or a Member State has made specific
arrangements for customs clearance

A B D E F G H
Country/territory Alpha Territorial Customs VAT territory Excise Statistical
Code Scope (2) territory territory territory
(1)

Andorra (14) AD No No No No No

Monaco FR No Yes (15) Yes Yes Yes

San Marino (16) SM No No No No (17) No

1. The relevant country codes are published regularly in the Official Journal of the European Union based on
Article 5(2) of Regulation No 471/2009 of the European Parliament and of the Council of 6 May 2009 on
Community statistics relating to external trade with non-member countries and repealing Council Regulation
(EC) No 1172/95. The latest publication can be found in Commission Regulation (EU) No 1106/2012 of 27
November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on
Community statistics relating to external trade with non-member countries, as regards the update of the
nomenclature of countries and territories (OJ L 328, 28.11.2012, p. 7–15). The coding of countries and
territories is based on the ISO alpha standard 2 in force as far as it is compatible with the requirements of
Community legislation. For a full list of the country codes, see the regularly updated legislation on the
nomenclature of countries and territories for the external trade statistics of the Community and statistics of trade
between Member States, which is available on the GEONOM website.
2. This column indicates whether the country or territory falls within the territorial scope of the TEU and the TFEU
as specified in Article 52 TEU and Article 355 of the TFEU.
3. Regulation (EC) No 866/2004 lays down the conditions under which goods wholly obtained in the areas not
under the effective control of the Government of the Republic of Cyprus, or which have undergone their last,
substantial, economically justified processing or working in an undertaking equipped for that purpose in the
areas not under the effective control of the Government of the Republic of Cyprus, may enter the Government-
controlled areas as Union goods.
As regards goods crossing the line in the opposite direction, i.e. from the Government-controlled to the areas
not under the effective control of the Government of the Republic of Cyprus, no export formalities are required
and such goods are not eligible for agricultural refunds since the entire territory of the Republic of Cyprus
acceded to the European Union in May 2004.
4. The German exclave town of Büsingen am Hochrhein is fully surrounded by Switzerland. On the basis of a
treaty between the Federal Republic of Germany and the Swiss Confedereation of 23 November 1964 Büsingen
is included into the Swiss Customs territory and excluded from the customs territory of the Union. Büsingen is
also excluded from the EU VAT and excise territory.
5. The Canary Islands consist of Lanzarote, Fuerteventura, Gran Canaria, Tenerife, La Gomera, El Hierro and La
Palma.
6. According to the Article 5(4) of the Council Directive 2008/118/EC Spain may give notice, by means of a
declaration, that this Directive and the Directives referred to in Article 1 shall apply to the Canary Islands in
respect of all or some of the excise goods. Until now Spain did not make such a declaration.

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7. According to the Article 5(5) of the Council Directive 2008/118/EC France may give notice, by means of a
declaration, that this Directive and the Directives referred to in Article 1 shall apply to the Overseas
Departments in respect of all or some of the excise goods. Until now France did not make such a declaration.
8. The Italian exclave village of Campione d'Italia is totally surrounded by Swiss territory.
9. The Italian waters of Lake Lugano, from the shore to the political border of the zone between Ponte Tresa and
Porte Ceresio, are exluded from the customs, VAT and excise territory.
10. Jungholz and Mittelberg form exclaves of Austria that are only accessible from German territory. Movements of
excise goods originating in or intended for Jungholz or Mittelberg are treated as movements originating in or
intended for Germany.
11. The Channel Islands consist of Alderney, Jersey, Guernsey, Sark, Herm and Les Minquires.
12. Gibraltar is a British overseas territory located near the southernmost tip of the Iberian Peninsula.
13. The TEU and the TFEU apply to Gibraltar in accordance with Article 355(3) of the TFEU.
14. Andorra has established a customs union with the EU for goods covered by chapters 25 to 97 of the
Harmonised System. Goods covered by chapters 1 to 24 of the Harmonised System and originating in Andorra
are subject to preferential arrangements in the EU.
15. Monaco forms a Customs Union with France based on the Customs Convention signed in Paris on 18 May
1963. The territory of Monaco is therefore part of the customs territory of the Union.
16. San Marino has established a customs union with the EU.
17. For excise purposes the arrangement is that San Marino economic operators that want to have excise
authorisations as registered consignees, or as authorised warehouse keepers should obtain their authorisations
from Italian Customs who should give them SEED numbers and SEED numbers for their tax warehouses. They
can then move excise goods under EMCS in the same way as for an intra-EU movement (e.g. dispatches,
receipts, exports, imports). San Marino is however not obliged to implement the excise acquis internally (excise
minimum rates.) There are bilateral agreements on rates with Italy.

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