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1. Code means : Council Regulation (EEC) No 2913/92 of12 October 1992 establishing a Community Customs Code; 2. ATA carnet means : the international customs document for temporary importation established by virtue of the ATA Convention or the Istanbul Convention;3. Committee means : the Customs Code Committee established by Articles 247a and 248a of the Code;4. Customs Cooperation Council means : the organization set up by the Convention establishing a Customs Cooperation Council, done at Brussels on15 December 1950 ;5. Particulars required for identification of the goods means : on the one hand, the particulars used to identify the goods commercially allowing the customs authorities to determine the tariff classification and, on the other hand, the quantity of the goods;6. Goods of a non-commercial nature means : goods whose entry for the customs procedure in question is on an occasional basis and whose nature and quantity indicate that they are intended for the private, personal or family use of the consignees or persons carrying them, or which are clearly intended as gifts;7. Commercial policy measures means : non-tariff measures established, as part of the common commercial policy, in the form of Community provisions governing the import and export of goods, such as surveillance or safeguard measures, quantitative restrictions or limits and import or export prohibitions;8. Customs nomenclature means : one of the nomenclatures referred to in Article 20 (6) of the Code;9. Harmonized System means : the Harmonized Commodity Description and Coding System;10. Treaty means : the Treaty establishing the European Community;11. Istanbul Convention means: the Convention on Temporary Admission agreed at Istanbul on26 June 1990 ;12. Economic operator means: a person who, in the course of his business, is involved in activities covered by customs legislation;13. Single authorisation means: an authorisation involving customs administrations in more than one Member State for one of the following procedures:-
the simplified declaration procedure pursuant to Article 76(1) of the Code, or the local clearance procedure pursuant to Article 76(1) of the Code, or customs procedures with economic impact pursuant to Article 84(1)(b) of the Code, or end-use pursuant to Article 21(1) of the Code;
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14. Integrated authorisation means: an authorisation to use more than one of the procedures referred to in point 13; it may take the form of an integrated single authorisation where more than one customs administration is involved;15. Authorising customs authority means: the customs authority who grants an authorisation;16. EORI number (Economic Operators Registration and Identification number) means: a number, unique in the European Community, assigned by a Member State customs authority or designated authority or authorities to economic operators and to other persons in accordance with the rules laid down in Chapter 6;17. Entry summary declaration means: the summary declaration referred to in Article 36a of the Code to be lodged for goods brought into the customs territory of the Community, except where otherwise provided for in this Regulation;18. Exit summary declaration means: the summary declaration, referred to in Article 182c of the Code, which is to be lodged for goods to be brought out of the customs territory of the Community, except where otherwise provided for in this Regulation.
Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
Modified by
- Commission Regulation (EC) No 3665/93of 21 December 1993amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code, 31993R3665, December 31, 1993
- Commission Regulation (EC) No 655/94of 24 March 1994amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of the Community Customs Code in respect of the single administrative document and the codes to be used, 31994R0655, March 25, 1994
- Council Regulation (EC) No 1500/94of 21 June 1994amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31994R1500, June 30, 1994
- Actconcerning the conditions of accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded (94/C 241/08) Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 11994N31995D0001, August 29, 1994
- Decision of the Council of the European Unionof 1 January 1995adjusting the instruments concerning the accession of new Member States to the European Union(95/1/EC, Euratom, ECSC), 31995D0001, January 1, 1995
- Commission Regulation (EC) No 2193/94of 8 September 1994amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31994R2193, September 9, 1994
- Commission Regulation (EC) No 3254/94of 19 December 1994amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code, 31994R3254, December 31, 1994
- Commission Regulation (EC) No 1762/95of 19 July 1995amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31995R1762, July 21, 1995
- Commission Regulation (EC) No 482/96of 19 March 1996amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31996R0482, March 20, 1996
- Commission Regulation (EC) No 1676/96of 30 July 1996amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31996R1676, August 28, 1996
- Council Regulation (EC) No 2153/96of 25 October 1996amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31996R2153, November 12, 1996
- Commission Regulation (EC) No 12/97of 18 December 1996amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31997R0012, January 13, 1997
- Commission Regulation (EC) No 89/97of 20 January 1997amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31997R0089, January 21, 1997
- Council Regulation (EC) No 1103/97of 17 June 1997on certain provisions relating to the introduction of the euro, 31997R1103, June 19, 1997
- Commission Regulation (EC) No 1427/97of 23 July 1997amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31997R1427, July 24, 1997
- Commission Regulation (EC) No 75/98of 12 January 1998amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31998R0075, January 13, 1998
- Commission Regulation (EC) No 1677/98of 29 July 1998amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 31998R1677, July 30, 1998
- Commission Regulation (EC) No 46/1999of 8 January 1999amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31999R0046, January 15, 1999
- Commission Regulation (EC) No 502/1999of 12 February 1999amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Corrigendum to Commission Regulation (EC) No 502/1999 of 12 February 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 65 of 12 March 1999), 31999R050231999R0502R(01), March 12, 1999
- Commission Regulation (EC) No 1662/1999of 28 July 1999amended Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 31999R1662, July 29, 1999
- Commission Regulation (EC) No 1602/2000of 24 July 2000amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance) Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 188 of 26 July 2000), 32000R160232000R1602R(07), July 26, 2000
- Commission Regulation (EC) No 2787/2000of 15 December 2000amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance) Corrigendum to Commission Regulation (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 330 of 27 December 2000), 32000R278732000R2787R(03), December 27, 2000
- Commission Regulation (EC) No 993/2001of 4 May 2001amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance) Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 141 of 28 May 2001) Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance)(Official Journal of the European Communities L 141 of 28 May 2001) Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Communities L 141 of 28 May 2001), 32001R099332001R0993R(01)32001R0993R(05)32001R0993R(07), May 28, 2001
- Commission Regulation (EC) No 444/2002of 11 March 2002amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001(Text with EEA relevance), 32002R0444, March 12, 2002
- Commission Regulation (EC) No 881/2003of 21 May 2003amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32003R0881, May 29, 2003
- Commission Regulation (EC) No 1335/2003of 25 July 2003amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32003R1335, July 26, 2003
- Actconcerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, 12003T, September 23, 2003
- Commission Regulation (EC) No 2286/2003of 18 December 2003amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance) Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 343 of 31 December 2003) Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 343 of 31 December 2003), 32003R228632003R2286R(02)32003R2286R(03), December 31, 2003
- Council Regulation (EC) No 837/2005of 23 May 2005amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Corrigenda to Council Regulation (EC) No 837/2005 of 23 May 2005 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 139 of 2 June 2005), 32005R083732005R0837R(01), June 2, 2005
- Commission Regulation (EC) No 883/2005of 10 June 2005amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32005R0883, June 11, 2005
- Commission Regulation (EC) No 215/2006of 8 February 2006amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and amending Regulation (EC) No 2286/2003(Text with EEA relevance), 32006R0215, February 9, 2006
- Commission Regulation (EC) No 402/2006of 8 March 2006amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32006R0402, March 9, 2006
- Commission Regulation (EC) No 1875/2006of 18 December 2006amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance) Corrigendum to Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 360 of 19 December 2006), 32006R187532006R1875R(03), December 19, 2006
- Commission Regulation (EC) No 1792/2006of 23 October 2006adapting certain regulations and decisions in the fields of free movement of goods, freedom of movement of persons, competition policy, agriculture (veterinary and phytosanitary legislation), fisheries, transport policy, taxation, statistics, social policy and employment, environment, customs union, and external relations by reason of the accession of Bulgaria and Romania, 32006R1792, December 20, 2006
- Commission Regulation (EC) No 214/2007of 28 February 2007amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32007R0214, March 1, 2007
- Commission Regulation (EC) No 1192/2008of 17 November 2008amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32008R1192, December 6, 2008
- Commission Regulation (EC) No 312/2009of 16 April 2009amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32009R0312, April 17, 2009
- Commission Regulation (EC) No 414/2009of 30 April 2009amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32009R0414, May 21, 2009
- Commission Regulation (EU) No 169/2010of 1 March 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R0169, March 2, 2010
- Commission Regulation (EU) No 177/2010of 2 March 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Corrigendum to Commission Regulation (EU) No 177/2010 of 2 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 52 of 3 March 2010), 32010R017732010R0177R(01), March 3, 2010
- Commission Regulation (EU) No 197/2010of 9 March 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R0197, March 10, 2010
- Commission Regulation (EU) No 430/2010of 20 May 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R0430, May 21, 2010
- Commission Regulation (EU) No 1063/2010of 18 November 2010amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code Corrigendum to Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Official Journal of the European Union L 307 of 23 November 2010), 32010R106332010R1063R(02), November 23, 2010
- Commission Implementing Regulation (EU) No 756/2012of 20 August 2012amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32012R0756, August 21, 2012
- Commission Implementing Regulation (EU) No 1101/2012of 26 November 2012amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32012R1101, November 27, 2012
- Commission Implementing Regulation (EU) No 1159/2012of 7 December 2012amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32012R1159, December 8, 2012
- Commission Implementing Regulation (EU) No 1180/2012of 10 December 2012amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32012R1180, December 11, 2012
- Commission Implementing Regulation (EU) No 58/2013of 23 January 2013amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(Text with EEA relevance), 32013R0058, January 24, 2013
Corrected by
- Corrigendum to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31993R2454R(01), October 19, 1994
- Corrigendum to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31993R2454R(02), July 19, 1996
- Corrigendum to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31993R2454R(03), June 13, 1997
- Corrigendum to Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31993R2454R(04), April 29, 1999
- Corrigendum to Commission Regulation (EC) No 502/1999 of 12 February 1999 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 31999R0502R(01), October 21, 1999
- Corrigendum to Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32000R1602R(07), June 20, 2001
- Corrigendum to Commission Regulation (EC) No 2787/2000 of 15 December 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32000R2787R(03), January 23, 2002
- Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32001R0993R(01), June 28, 2001
- Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32001R0993R(05), September 26, 2001
- Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32001R0993R(07), September 1, 2004
- Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32003R2286R(02), February 5, 2004
- Corrigendum to Commission Regulation (EC) No 2286/2003 of 18 December 2003 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32003R2286R(03), December 7, 2004
- Corrigenda to Council Regulation (EC) No 837/2005 of 23 May 2005 amending Commission Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32005R0837R(01), October 18, 2005
- Corrigendum to Commission Regulation (EC) No 1875/2006 of 18 December 2006 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32006R1875R(03), December 13, 2007
- Corrigendum to Commission Regulation (EU) No 177/2010 of 2 March 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R0177R(01), February 25, 2011
- Corrigendum to Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 32010R1063R(02), November 10, 2011
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to make some amendments in order to adapt the said rules to the provisions of the Code, to extend the scope of certain provisions which currently apply only to specific customs procedures in order to take account of the Code's comprehensive application, to formulate certain rules more precisely in order to achieve greater legal security in their application;
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"a data-processing technique" means: -
(a) the exchange of EDI standard messages with the customs authorities; (b) the introduction of information required for completion of the formalities concerned into customs data-processing systems;
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"EDI" (electronic data interchange) means, the transmission of data structured according to agreed message standards, between one computer system and another, by electronic means; "standard message" means a predefined structure recognized for the electronic transmission of data.
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(a) the declaration provided for in Article 178(1); (b) by way of derogation from Article 222(1), the particulars relating to certain boxes of the Single Administrative Document which are not necessary for the identification of the goods and which are not the factors on the basis of which import or export duties are applied.
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(a) a Community customs risk management system for the implementation of risk management, to be used for the communication among the Member States customs authorities and the Commission of any risk-related information that would help to enhance customs controls; (b) common priority control areas; (c) common risk criteria and standards for the harmonised application of customs controls in specific cases.
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(a) the risks are assessed by a customs authority as significant and requiring customs control and the results of the control establish that the event, as referred to in Article 4(25) of the Code, has occurred; (b) the control results do not establish that the event, as referred to in Article 4(25) of the Code, has occurred, but the customs authority concerned considers the threat to present a high risk elsewhere in the Community.
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(a) a description of the risk(s); (b) the factors or indicators of risk to be used to select goods or economic operators for customs control; (c) the nature of customs controls to be undertaken by the customs authorities; (d) the duration of the application of the customs controls referred to in point (c).
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(a) proportionality to the risk; (b) the urgency of the necessary application of the controls; (c) probable impact on trade flow, on individual Member States and on control resources.
(a) he lodges in the Community a summary or customs declaration other than any of the following: -
(i) a customs declaration made in accordance with Articles 225 to 238; (ii) a customs declaration made for temporary importation or for discharging this procedure by re-exportation; (iii) a customs declaration made under the common transit procedure by an economic operator established in a contracting party to the Convention on a common transit procedure other than the European Union, where that declaration is not also used as an entry or exit summary declaration; (iv) a customs declaration made under the Community transit procedure by an economic operator established in Andorra or in San Marino, where that declaration is not also used as an entry or exit summary declaration;
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(b) he lodges in the Community an exit or entry summary declaration; (c) he operates a temporary storage facility pursuant to Article 185(1); (d) he applies for an authorisation pursuant to Article 324a or 372; (e) he applies for an authorised economic operator certificate pursuant to Article 14a.
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(a) such registration is required by the legislation of a Member State; (b) the person has not previously been assigned an EORI number; (c) the person engages in operations for which an EORI number must be provided pursuant to Annex 30A or Annex 37, Title I.
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(a) a person established in the customs territory of the Community, other than an economic operator referred to in paragraph 1, shall be registered by the customs authority or the designated authority of the Member State in which he is established; (b) a person not established in the customs territory of the Community, other than an economic operator referred to in paragraph 3, shall be registered by the customs authority or the designated authority of the Member State in which he is involved in activities covered by customs legislation.
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(a) customs authorities; (b) veterinary authorities; (c) sanitary authorities; (d) statistical authorities; (e) tax authorities; (f) authorities responsible for the fight against fraud; (g) authorities responsible for trade policy, including agricultural authorities where relevant; (h) authorities responsible for border control.
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1. binding information :means tariff information or origin information binding on the administrations of all Community Member States when the conditions laid down in Articles 6 and 7 are fulfilled; 2. applicant :-
tariff matters: means a person who has applied to the customs authorities for binding tariff information, origin matters: means a person who has applied to the customs authorities for binding origin information and has valid reasons to do so;
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3. holder :means the person in whose name the binding information is issued.
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(A) Applications for binding tariff information shall include the following particulars: -
(a) the holder's name and address; (b) the name and address of the applicant where that person is not the holder; (c) the customs nomenclature in which the goods are to be classified. Where an applicant wishes to obtain the classification of goods in one of the nomenclatures referred to in Article 20 (3) (b) and (6) (b) of the Code, the application for binding tariff information shall make express mention of the nomenclature in question; (d) a detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature; (e) the composition of the goods and any methods of examination used to determine this, where the classification depends on it; (f) any samples, photographs, plans, catalogues or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, to be attached as annexes; (g) the classification envisaged; (h) agreement to supply a translation of any attached document into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities; (i) any particulars to be treated as confidential; (j) indication by the applicant whether, to his knowledge, binding tariff information for identical or similar goods has already been applied for, or issued in the Community; (k) acceptance that the information supplied may be stored on a database of the Commission and that the particulars of the binding tariff information, including any photograph(s), sketch(es), brochure(s) etc., may be disclosed to the public via the Internet, with the exception of the information which the applicant has marked as confidential; the provisions governing the protection of information in force shall apply.
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(B) Applications for binding origin information shall include the following particulars: -
(a) the holder's name and address; (b) the name and address of the applicant where that person is not the holder; (c) the applicable legal basis, for the purposes of Articles 22 and 27 of the Code; (d) a detailed description of the goods and their tariff classification; (e) the composition of the goods and any methods of examination used to determine this and their ex-works price, as necessary; (f) the conditions enabling origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions in question to be met; in particular the exact rule of origin applied and the origin envisaged for the goods shall be mentioned; (g) any samples, photographs, plans, catalogues or other documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials; (h) agreement to supply a translation of any attached document into the official language (or one of the official languages) of the Member State concerned if requested by the customs authorities; (i) any particulars to be treated as confidential, whether in relation to the public or the administrations; (j) indication by the applicant whether, to his knowledge, binding tariff information or binding origin information for goods or materials identical or similar to those referred to under points (d) or (f) have already been applied for or issued in the Community; (k) acceptance that the information supplied may be stored on a public-access database of the Commission; however, apart from Article 15 of the Code, the provisions governing the protection of information in force in the Member States shall apply.
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(a) Tariff matters: if it has not been possible to notify binding tariff information to the applicant within three months of acceptance of the application, the customs authorities shall contact the applicant to explain the reason for the delay and indicate when they expect to be able to notify the information. (b) Origin matters: information shall be notified within a time limit of 150 days from the date when the application was accepted.
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(a) a copy of the application for binding tariff information (set out in Annex 1B); (b) a copy of the binding tariff information notified (copy No 2 set out in Annex 1); (c) the data as given on copy No 4 set out in Annex 1.
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the Commission shall, on its own initiative or at the request of the representative of a Member State, place the item on the agenda of the Committee for discussion at the meeting to be held the following month or, failing that, the next meeting, in accordance with the Committee procedure, the Commission shall adopt a measure to ensure the uniform application of nomenclature or origin rules, as applicable, as soon as possible and within six months following the meeting referred to in the first indent.
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fall under the same tariff heading and whose origin was determined in accordance with the same origin rules and, have been obtained using the same manufacturing process.
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(a) Tariff matters: the customs authorities may require the holder, when fulfilling customs formalities, to inform the customs authorities that he is in possession of binding tariff information in respect of the goods being cleared through customs. (b) Origin matters: the authorities responsible for checking the applicability of binding origin information may require the holder, when completing any formalities, to inform the said authorities that he is in possession of binding origin information covering the goods in respect of which the formalities are being completed.
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(a) tariff matters: to the satisfaction of the customs authorities that the goods in question conform in all respects to those described in the information presented; (b) origin matters: to the satisfaction of the authorities referred to in paragraph 2 (b) that the goods in question and the circumstances determining their origin conform in all respect to those described in the information presented.
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(a) For binding tariff information, for the purposes of paragraph 1 above, the date to be taken into consideration shall be as follows: -
for the Regulations provided for in Article 12 (5) (a) (i) of the Code concerning amendments to the customs nomenclature, the date of their applicability, for the Regulations provided for in Article 12 (5) (a) (i) of the Code and establishing or affecting the classification of goods in the customs nomenclature, the date of their publication in the "L" series of the Official Journal of the European Communities ,for the Regulations provided for in Article 12 (5) (a) (ii) of the Code concerning amendments to the explanatory notes to the combined nomenclature, the date of their publication in the "C" series of the Official Journal of the European Communities ,for judgments of the Court of Justice of the European Communities provided for in Article 12 (5) (a) (ii) of the Code, the date of the judgment, for the measures provided for in Article 12 (5) (a) (ii) of the Code concerning the adoption of a classification opinion, or amendments to the explanatory notes to the Harmonized System Nomenclature by the World Customs Organization, the date of the Commission communication in the "C" series of the Official Journal of the European Communities .
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(b) For binding origin information, for the purposes of paragraph 1, the date to be taken into consideration shall be as follows: -
for the Regulations provided for in Article 12 (5) (b) (i) of the Code concerning the determination of the origin of goods and the rules provided for in Article 12 (5) (b) (ii), the date of their applicability, for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning amendments to the explanatory notes and opinions adopted at Community level, the date of their publication in the "C" series of the Official Journal of the European Communities ,for judgments of the Court of Justice of the European Communities provided for in Article 12 (5) (b) (ii) of the Code, the date of the judgment, for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning opinions on origin or explanatory notes adopted by the World Trade Organization, the date given in the Commission communication in the "C" series of the Official Journal of the European Communities ,for the measures provided for in Article 12 (5) (b) (ii) of the Code concerning the Annex to the World Trade Organization's Agreement on rules of origin and those adopted under international agreements, the date of their applicability.
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(a) an AEO certificate — Customs simplifications in respect of economic operators requesting to benefit from simplifications provided for under the customs rules and who fulfil the conditions laid down in Articles 14h, 14i and 14j; (b) an AEO certificate — Security and safety in respect of economic operators requesting to benefit from facilitations of customs controls relating to security and safety when the goods enter the customs territory of the Community, or when the goods leave the customs territory of the Community and who fulfil the conditions laid down in Articles 14h to 14k; (c) an AEO certificate — Customs Simplifications/security and safety, in respect of economic operators requesting to benefit from the simplifications described in point (a) and from facilitations described in point (b), and who fulfil the conditions laid down in Articles 14h to 14k.
-
(a) the customs authority of the Member State where the applicant's main accounts related to the customs arrangements involved are held, and where at least part of the operations to be covered by the AEO certificate are conducted; (b) the customs authority of the Member State where the applicant's main accounts related to the customs arrangements involved are accessible in the applicant's computer system by the competent customs authority using information technology and computer networks, and where the applicant's general logistical management activities are conducted, and where at least part of the operations to be covered by the AEO certificate are carried out.
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(a) the customs authority of the Member State where the applicant's main accounts related to the customs arrangements involved are held; (b) the customs authority of the Member State where the applicant's main accounts related to the customs arrangements involved are accessible, as referred to in paragraph 1(b), and the applicant's general logistical management activities are conducted.
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(a) the application does not comply with Articles 14c and 14d; (b) the applicant has been convicted of a serious criminal offence linked to the economic activity of the applicant or is subject to bankruptcy proceedings at the time of the submission of the application; (c) the applicant has a legal representative in customs matters who has been convicted of a serious criminal offence related to an infringement of customs rules and linked to his activity as legal representative; (d) the application is submitted within three years after revocation of the AEO certificate as provided for in Article 14v(4).
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(a) where an international agreement between the Community and a third country in which the economic operator is established provides for mutual recognition of the AEO certificates and specifies the administrative arrangements for carrying out appropriate controls on behalf of the Member State's customs authority if required; (b) where an application for the granting of an AEO certificate referred to in point (b) of Article 14a(1) is made by an airline or a shipping company not established in the Community but which has a regional office there and already benefits from the simplifications laid down in Articles 324e, 445 or 448.
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(a) the applicant; (b) the persons in charge of the applicant company or exercising control over its management; (c) if applicable, the applicant's legal representative in customs matters; (d) the person responsible in the applicant company for customs matters.
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(a) maintain an accounting system which is consistent with the generally accepted accounting principles applied in the Member State where the accounts are held and which will facilitate audit-based customs control; (b) allow the customs authority physical or electronic access to its customs and, where appropriate, transport records; (c) have a logistical system which distinguishes between Community and non-Community goods; (d) have an administrative organisation which corresponds to the type and size of business and which is suitable for the management of the flow of goods, and have internal controls capable of detecting illegal or irregular transactions; (e) where applicable, have satisfactory procedures in place for the handling of licenses and authorisations connected to commercial policy measures or to trade in agricultural products; (f) have satisfactory procedures in place for the archiving of the company's records and information and for protection against the loss of information; (g) ensure that employees are made aware of the need to inform the customs authorities whenever compliance difficulties are discovered and establish suitable contacts to inform the customs authorities of such occurrences; (h) have appropriate information technology security measures in place to protect the applicant's computer system from unauthorised intrusion and to secure the applicant's documentation.
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(a) buildings to be used in connection with the operations to be covered by the certificate are constructed of materials which resist unlawful entry and provide protection against unlawful intrusion; (b) appropriate access control measures are in place to prevent unauthorised access to shipping areas, loading docks and cargo areas; (c) measures for the handling of goods include protection against the introduction, exchange or loss of any material and tampering with cargo units; (d) where applicable, procedures are in place for the handling of import and/or export licenses connected to prohibitions and restrictions and to distinguish these goods from other goods; (e) the applicant has implemented measures allowing a clear identification of his business partners in order to secure the international supply chain; (f) the applicant conducts, in so far as legislation permits, security screening on prospective employees working in security sensitive positions and carries out periodic background checks; (g) the applicant ensures that its staff concerned actively participate in security awareness programmes.
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(a) be the holder of an internationally recognised security and/or safety certificate issued on the basis of the international conventions governing the transport sectors concerned; (b) be a regulated agent, as referred to in Regulation (EC) No 2320/2002 of the European Parliament and of the Council , and fulfil the requirements laid down in Commission Regulation (EC) No 622/2003OJ L 355, 30.12.2002, p. 1 . ;OJ L 89, 5.4.2003, p. 9 .(c) be the holder of a certificate issued in a country outside of the customs territory of the Community, where a bilateral agreement concluded between the Community and the third country provides for acceptance of the certificate, subject to the conditions laid down in that agreement.
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(a) major changes to the relevant Community legislation; (b) reasonable indication that the relevant conditions and criteria are not any longer met by the authorised economic operator.
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(a) where non-compliance with the conditions or criteria for the AEO certificate has been detected; (b) the customs authorities have sufficient reason to believe that an act, which gives rise to criminal court proceedings and linked to an infringement of the customs rules, has been perpetrated by the authorised economic operator.
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(a) where the authorised economic operator fails to take the measures referred to in Article 14t(1); (b) where serious infringements related to customs rules have been committed by the authorised economic operator and there is no further right of appeal; (c) where the authorised economic operator fails to take the necessary measures during the suspension period referred to in Article 14u; (d) upon request of the authorised economic operator.
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(a) the electronically transmitted data of the applications; (b) the AEO certificates, and where applicable, their amendment, revocation, or the suspension of the status of authorised economic operator; (c) all other relevant information.
Order No | CN code | Description | Denaturant | |||
---|---|---|---|---|---|---|
Name | Maximum quantity to be used in g per 100 kg of product to be denatured | |||||
(1) | (2) | (3) | (4) | (5) | ||
1 | Spirit of turpentine | 500 | ||||
Essence of lavender | 100 | |||||
Oil of rosemary | 150 | |||||
Birch oil | 100 | |||||
— — Dried: | Fish meal of subheading | |||||
— 62,5 % crude protein and | ||||||
— 6 % crude lipids (fatty matter) | ||||||
— — — Unfit for human consumption | ||||||
— — Other: | ||||||
— — — Unfit for human consumption | ||||||
— Other: | ||||||
— — Dried: | ||||||
— — — Unfit for human consumption | ||||||
— — Other: | ||||||
— — — Unfit for human consumption | ||||||
2 | Flour and meal of the dried leguminous vegetables of heading No |
Fish oil or fish liver oil, filtered but not deodorized or decoloreized, with no additives | ||||
— Flour and meal of sogo, roots or tubers of heading No |
Fish meal of subheading | |||||
— — Denatured | — 62,5 % crude protein and | |||||
— 6 % crude lipids (fatty matter) |
Order No | CN code | Description | Denaturant | |||
---|---|---|---|---|---|---|
Name | Maximum quantity to be used in g per 100 kg of product to be denatured | |||||
Chemical name or description | Common name | Colour index | ||||
(1) | (2) | (3) | (4) | (5) | ||
3 | Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; or containing added anti-caking or free-flowing agents; sea water | Sodium salt of 4-sulphobenzeneazoresorcinol, or 2.4-dihydroxyzobenzene-4-sulphonic acid (colour: yellow) | Chrysoine S | 6 | ||
— Common salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents | Disodium salt of 1-(4-sulph-1-phenylazo)-4-aminobenzene-5-sulphonic acid (colour: yellow) | Fast yellow AB | 6 | |||
— — Other: | ||||||
— — — Denatured or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption | Tetrasodium salt of 1-(4-suplho-1-naphthylazo)-2-naphtol-3,6,8-trisulfonic acid (colour: red) | Ponceau 6 R | 1 | |||
Tetrabromofluorescein (colour: flourescent yellow) | Eosine | |||||
Naphtalene | Naphtalene | — | 250 | |||
Powdered soap | Powdered soap | — | ||||
Sodium or potassium dichromate | Sodium or potassium dichromate | — | 30 | |||
Iron oxide containing not less than 50 % of Fe2O3 by weight. The iron oxide should be dark red to brown and should take the form of a fine powder of which at least 90 % passes through a sieve having a mesh of 0,10 mm | Iron oxide | — | 250 | |||
Sodium hypochlorite | Sodium hypochlorite | — |
Order No | CN code | Description | Denaturant | |||
---|---|---|---|---|---|---|
Name | Maximum quantity to be used in g per 100 kg of product to be denatured | |||||
(1) | (2) | (3) | (4) | (5) | ||
4 | Albumins, (including concentrates of two or more whey proteins containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives: | Oil of rosemary (for liquid albumins only) | 150 | |||
— Egg albumin: | Crude oil of camphor (for liquid and solid albumins) | |||||
—; — Unfit, or to be rendered unfit, for human consumption | White oil of camphor (for liquid and solid albumins) | |||||
— Other: | Sodium azide (for liquid and solid albumins) | 100 | ||||
— — Albumins, other than egg albumin: | Diethanolamine (for solid albumins only) | |||||
— — — Unfit, or to be rendered unfit, for human consumption |
Order No | CN Code | Description |
---|---|---|
1 | Potatoes, fresh or chilled | |
— Seed | ||
2 | Dried vegetables, whole, cut sliced, broken or in powder, but not further prepared: | |
— other vegetables; mixtures of vegetables: | ||
— — sweet corn ( | ||
— — — hybrids for sowing | ||
3 | Wheat and meslin: | |
— other | ||
— — spelt for sowing | ||
4 | Maize (corn) | |
— Seed: | ||
— — hybrid: | ||
— — — double hybrids and top cross hybrids | ||
— — — three-cross hybrids | ||
— — — simple hybrids | ||
— — — other | ||
5 | Rice | |
— rice in the husk (paddy or rough) | ||
— — for sowing | ||
6 | Grain sorghum | |
— hybrids for sowing | ||
7 | Soya beans, whether or not broken | |
— for sowing | ||
8 | Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken: | |
— in shell: | ||
— — for sowing | ||
9 | Linseed, whether or not broken: | |
— for sowing | ||
10 | Rape or colza seeds, whether or not broken: | |
— for sowing | ||
11 | Sunflower seed, whether or not broken: | |
— for sowing | ||
12 | Other oil seeds and oleaginous fruits, whether or not broken: | |
— palm nuts and kernels: | ||
— — for sowing | ||
13 | — Cotton seeds: | |
— — for sowing | ||
14 | — Castor oil seeds: | |
— — for sowing | ||
15 | — Sesamum seeds: | |
— — for sowing | ||
16 | — Mustard seeds: | |
— — for sowing | ||
17 | — Safflower seeds: | |
— — for sowing | ||
— Other | ||
18 | — — Poppy seeds: | |
— — — for sowing | ||
19 | — — Shea seeds (karite nuts): | |
— — — for sowing | ||
20 | — — Other: | |
— — — for sowing |
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(a) flue-cured Virginia type tobacco means tobacco which has been cured under artificial atmospheric conditions by a process of regulating the heat and ventilation without allowing smoke and fumes to come in contact with the tobacco leaves; the colour of the cured tobacco normally ranges from lemon to very dark orange or red. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (b) light air-cured Burley type tobacco (including Burley hybrids) means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from light tan to reddish colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (c) light air-cured Maryland type tobacco means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from a light-yellow to deep cherry red colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (d) fire-cured tobacco means tobacco which has been cured under artificial atmospheric conditions by the use of open fires from which wood smoke has been partly absorbed by the tobacco. Fire-cured tobacco leaves are normally thicker than leaves of Burley, flue-cured, or Maryland from the corresponding stalk position. Colours normally range from yellowish-brown to very dark brown. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques. When an authorized office is in a place other than that given in column 7 as the place where the headquarters of the relevent issuing body is established, the State concerned given in column 5 shall send the name and address of this authorized office to the Commission of the European Communities, which shall inform the customs authorities of the Member States thereof. Order No CN code Description Annex No Exporting country Issuing body Name Place where established (1) (2) (3) (4) (5) (6) (7) 1 0806 Grapes, fresh or dried: 2 United States of America United States Department of Agriculture or its authorized offices Washington DC 080610 — Fresh — — Table grapes — — — From 1 November to 14 July: 08061011 — — — — Of the variety Emperor ( vitis vinifera cv ) from 1 December to 31 January2 2106 Food preparations not elsewhere specified or included: 3 Switzerland Union suisse du commerce de fromage SA/Schweizerische Käseunion AG/Unione svizzera per il commercio del fromaggio SA Berne 210690 — Other: 21069010 — — Cheese fondues missing text missing text missing text Order No CN code Description Annex No Exporting country Issuing body Name Place where established Name of wine (1) (2) (3) (4) (5) (6) (7) 3 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading No 2009 :— Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: 220421 — — in containers holding 2 or less — — — Other: — — — — Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol 22042141 — — — — — Tokay (Aszu and Szamorodni) 4 Hungary Tokay (Aszu, Szamorodni) Orszagos Borminosito Intezet Budapest, II, Frenkel, Leo Utca 1 (National Institute for the approval of Wines) Budapest — — — — Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 22042151 — — — — — Tokay (Aszu et Szamorodni) 220429 — — Other: — — — Other: — — — — Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 22042945 — — — — — Tokay (Aszu et Szamorodni) — — — — Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 22042955 — — — — — Tokay (Aszu et Szamorodni) Order No CN code Description Annex No Exporting country Issuing body Name Place where established (1) (2) (3) (4) (5) (6) (7) 4 2208 Undenatured ethyl alcohol of an actual alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages: United States of America United States Department of the Treasury, Bureau of Alcohol, Tobacco and Firearms or its authorized regional offices Washington DC 220830 — Whiskies: — — Bourbon whiskey, in containers holding: 5 22083011 — — — 2 litres or less 22083019 — — — More than 2 litres 5 6 2401 Unmanufactured tobacco; tobacco refuse: 7 United States of America Tobacco Association of the United States or its authorized offices Raleigh, North Carolina 240110 — Tobacco, not stemmed/stripped: — — Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco: Canada Directorate General Food Production and Inspection, Agriculture Branch, Canada, or its authorized offices Ottawa 24011010 — — — Flue-cured Virginia type Direction générale de la production et de l'inspection, section agriculture, Canada, or its authorized offices 24011020 — — — Light air-cured Burley type (including Burley hybrid) 24011030 — — — Light air-cured Maryland type Argentina Cámara del Tabaco de Salta or its authorized offices Salta — — — Fire-cured tobacco: Cámara del Tabaco de Jujuy or its authorized offices San Salvador de Jujuy 24011041 — — — — Kentucky type Cámara de Comercio Exterior de Misiones or its authorized offices Posadas 24011049 — — — — Other 240120 — Tobacco, partly or wholly stemmed/stripped: Bangladesh Ministry of Agriculture, Department of Agriculture Extension, Cash Crop Division, or its authorized offices Dacca — — Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco Brazil — Secretariat do comércio exterior or its authorized offices Rio de Janeiro 24012010 — — — Flue-cured Virginia type — Federação das indústrias do Rio Grande do Sul or its authorized offices Porto Alegre 24012020 — — — Light air-cured Burley type (including Burley hybrids) — Federação das indústrias do Estado do Paraná or its authorized offices Curitiba 24012030 — — — Light air-cured Maryland type — Federaçáo das indústrias do Estado de Santa Catarina. or its authorized offices Florianópolis — — — Fire-cured tobacco: China Shanghai Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices Shanghai 24012041 — — — — Kentucky type Shandong Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices Qingdao 24012049 — — — — Other Hubei Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices Hankou Guangdong Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices Guangzhou Liaoning Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices Dalian Yunnan Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices Kunming Shenzhan Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices Shenzhan Hainan Import and Export Commodity Inspection Bureau of the People's Republic of China or its authorized offices Hainan Colombia Superintendencia de Industria y Comercio — División de Control de Normas y Calidades or its authorized offices Bogota Cuba Empresa Cubana del Tabaco ""Cubatabaco"" or its authorized offices Havana Guatemala Dirección de Comercio Interior y Exterior del Ministerio de Economía or its authorized offices Guatemala City India Tobacco Board or its authorized offices Guntur Indonesia Lembags Tembakou or its authorized offices : -
Lembags Tembakou Sumatra Utara
Medan -
Lembags Tembakou Jawa Tengah
Sala -
Lembags Tembakou Jawa Timur I
Surabaya -
Lembags Tembakou Java Timur II
Jembery Mexico Secretaría de Comercio or its authorized offices Mexico City Philippines Philippine Virgina Tobacco Administration or its authorized offices Quezon City South Korea Korea Tobacco and Ginseng corporation or its authorized offices Taejon Sri Lanka Department of Commerce or its authorized offices Colombo Switzerland Administration fédérale des Douanes, Section de l'imposition du tabac, or its authorized offices Berne Thailand Department of Foreign Trade, Ministry of Commerce, or its authorized offices Bangkok 7 3102 Mineral or chemical fertilizers, nitrogenous: 8 Chile Servicio National de Geología y Minería Santiago 310250 — Sodium nitrate: 31025010 — — Natural sodium nitrate 3105 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar form or in packages of a gross weight not exceeding 10 kg: 310590 — Other 31059010 — — Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product -
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in the case of the goods listed under Order No 3 in the table referred to in Article 26, white paper free of mechanical pulp, dressed for writing purposes and weighing not less than 55 g/m 2 and not more than 65 g/m2 .The front of the certificate shall have a printed guilloche pattern background in pink, such as to reveal any falsification by mechanical or chemical means, in the case of the goods listed under Order No 4 in the table referred to in Article 26, white paper with a yellow border weighing not less than 40 g/m 2 ,in the case of the other goods in the table, white paper weighing at least 40 g/m 2 .
-
two months, in the case of the goods listed under Order No 2 in the table, three months, in the case of the goods listed under Order Nos 1, 3 and 4 in the table, six months, in the case of the goods listed under Order No 7 in the table, 24 months, in the case of the goods listed under Order No 6 in the table.
-
the original and the first copy of the certificate shall be presented to the appropriate authorities, the second copy of the certificate shall be sent by the issuing body direct to the customs authorities of the importing Member State.
-
(a) it is recognized as such by the exporting country; (b) it undertakes to verify the particulars shown in certificates; (c) it undertakes to provide the Commission and Member States, on request, with all appropriate information to enable an assessment to be made of the particulars shown in the certificates.
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(a) operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, removal of damaged parts and like operations); (b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, cutting up; (c) -
(i) changes of packing and breaking-up and assembly of consignments; (ii) simple placing in bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations;
-
(d) the affixing of marks, labels or other like distinguishing signs on products or their packaging; (e) simple assembly of parts of products to constitute a complete product; (f) a combination of two or more operations specified in (a) to (e).
-
"value" means the customs value at the time of import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for such materials in the country of processing, "ex-works price" means the ex-works price of the product obtained minus any internal taxes which are, or may be, repaid when such product is exported, "value acquired as a result of assembly operations" means the increase in value resulting from the assembly itself, together with any finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.
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if this is necessary for importation into the country of destination, if the incorporation of the said essential spare parts in the piece of equipment, machine, apparatus or vehicle concerned at the production stage would not have prevented the piece of equipment, machine, apparatus or vehicle from having Community origin or that of the country of manufacture.
-
(a) "piece of equipment, machine, apparatus or vehicle" means goods listed in Sections XVI, XVII and XVIII of the combined nomenclature; (b) "essential spare parts" means parts which are: -
components without which the proper operation of the goods referred to in (a) which have been put into free circulation or previously exported cannot be ensured, and characteristic of those goods, and intended for their normal maintenance and to replace parts of the same kind which are damaged or have become unserviceable.
-
-
production of the invoice or a copy of the invoice relating to the piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported, the contract or a copy of the contract or any other document showing that delivery is being made as part of the normal maintenance service.
-
(a) it shall be made out by a reliable authority or agency duly authorized for that purpose by the country of issue; (b) it shall contain all the particulars necessary for identifying the product to which it relates, in particular: -
the number of packages, their nature, and the marks and numbers they bear, the type of product, the gross and net weight of the product; these particulars may, however, be replaced by others, such as the number or volume, when the product is subject to appreciable changes in weight during carriage or when its weight cannot be ascertained or when it is normally identified by such other particulars, the name of the consignor;
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(c) it shall certify unambiguously that the product to which it relates originated in a specific country.
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expedido ,a posteriori udstedt efterfølgende ,Nachträglich ausgestellt ,Εκδοθέν εκ των υστέρων ,Issued retrospectively ,Délivré ,a posteriori rilasciato ,a posteriori afgegeven ,a posteriori emitido ,a posteriori annettu jälkikäteen /utfärdat i efterhand ,utfärdat i efterhand ,Vystaveno dodatečně ,Välja antud tagasiulatuvalt ,Izsniegts retrospektīvi ,Retrospektyvusis išdavimas ,Kiadva visszamenőleges hatállyal ,Maħruġ retrospettivament ,Wystawione retrospektywnie ,Izdano naknadno ,Vyhotovené dodatočne ,издаден впоследствие ,eliberat ulterior ,
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the names and addresses of the issuing authorities for certificates of origin together with specimens of the stamps used by the said authorities, the names and addresses of the government authorities to which requests for the subsequent verification of origin certificates provided for in Article 64 below should be sent.
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(a) "beneficiary country" means a country or territory listed in Regulation (EC) No 732/2008; the term "beneficiary country" shall also cover and cannot exceed the limits of the territorial sea of that country or territory within the meaning of the United Nations Convention on the Law of the Sea (Montego Bay Convention, 10 December 1982 ); (b) "manufacture" means any kind of working or processing including assembly; (c) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (d) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation; (e) "goods" means both materials and products; (f) "bilateral cumulation" means a system that allows products which according to this Regulation originate in the European Union, to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country; (g) "cumulation with Norway, Switzerland or Turkey" means a system that allows products which originate in Norway, Switzerland or Turkey to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country and imported into the European Union; (h) "regional cumulation" means a system whereby products which according to this Regulation originate in a country which is a member of a regional group are considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there; (i) "extended cumulation" means a system, conditional upon the granting by the Commission, on a request lodged by a beneficiary country and whereby certain materials, originating in a country with which the European Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, are considered to be materials originating in the beneficiary country concerned when further processed or incorporated in a product manufactured in that country; (j) "fungible materials" means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product; (k) "regional group" means a group of countries between which regional cumulation applies; (l) "customs value" means the value as determined in accordance with the 1994 Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs Valuation); (m) "value of materials" in the list in Annex 13a means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the beneficiary country. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis ;(n) "ex-works price" means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported. Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported; (o) "maximum content of non-originating materials" means the maximum content of non-originating materials which is permitted in order to consider a manufacture as working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or sub-heading; (p) "net weight" means the weight of the goods themselves without packing materials and packing containers of any kind; (q) "chapters", "headings" and "sub-headings" mean the chapters, the headings and sub-headings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized System with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;(r) "classified" refers to the classification of a product or material under a particular heading or sub-heading of the Harmonized System; (s) "consignment" means products which are either: -
sent simultaneously from one exporter to one consignee; or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice;
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(t) "exporter" means a person exporting the goods to the European Union or to a beneficiary country who is able to prove the origin of the goods, whether or not he is the manufacturer and whether or not he himself carries out the export formalities; (u) "registered exporter" means an exporter who is registered with the competent authorities of the beneficiary country concerned for the purpose of making out statements on origin for the purpose of exporting under the scheme; (v) "statement on origin" means a statement made out by the exporter indicating that the products covered by it comply with the rules of origin of the scheme, for the purpose of allowing either the person declaring the goods for release for free circulation in the European Union to claim the benefit of preferential tariff treatment or the economic operator in a beneficiary country importing materials for further processing in the context of cumulation rules to prove the originating status of such goods.
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(a) to put in place and to maintain the necessary administrative structures and systems required for the implementation and management in that country of the rules and procedures laid down in this section, including where appropriate the arrangements necessary for the application of cumulation; (b) that their competent authorities will cooperate with the Commission and the customs authorities of the Member States.
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(a) providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States; (b) without prejudice to Articles 97g and 97h, verifying the originating status of products and the compliance with the other conditions laid down in this section, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations.
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(a) part of the governmental authorities of the country concerned, or act under the authority of the government, and empowered to register exporters and to withdraw them from the record of registered exporters; (b) part of the governmental authorities of the country concerned and empowered to support the Commission and the customs authorities of the Member States through the administrative co-operation as provided for in this section.
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(a) products wholly obtained in that country within the meaning of Article 75; (b) products obtained in that country incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing within the meaning of Article 76.
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(a) the products returned are the same as those which were exported, and (b) they have not undergone any operations beyond that necessary to preserve them in good condition while in that country or while being exported.
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(a) mineral products extracted from its soil or from its seabed; (b) plants and vegetable products grown or harvested there; (c) live animals born and raised there; (d) products from live animals raised there; (e) products from slaughtered animals born and raised there; (f) products obtained by hunting or fishing conducted there; (g) products of aquaculture where the fish, crustaceans and molluscs are born and raised there; (h) products of sea fishing and other products taken from the sea outside any territorial sea by its vessels; (i) products made on board its factory ships exclusively from the products referred to in point (h); (j) used articles collected there fit only for the recovery of raw materials; (k) waste and scrap resulting from manufacturing operations conducted there; (l) products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights; (m) goods produced there exclusively from products specified in points (a) to (l).
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(a) they are registered in the beneficiary country or in a Member State, (b) they sail under the flag of the beneficiary country or of a Member State, (c) they meet one of the following conditions: -
(i) they are at least 50 % owned by nationals of the beneficiary country or of Member States, or (ii) they are owned by companies: -
which have their head office and their main place of business in the beneficiary country or in Member States, and which are at least 50 % owned by the beneficiary country or Member States or public entities or nationals of the beneficiary country or Member States.
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(a) preserving operations to ensure that the products remain in good condition during transport and storage; (b) breaking-up and assembly of packages; (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings; (d) ironing or pressing of textiles and textile articles; (e) simple painting and polishing operations; (f) husking and partial or total milling of rice; polishing and glazing of cereals and rice; (g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar; (h) peeling, stoning and shelling, of fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting; (j) sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles); (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m) simple mixing of products, whether or not of different kinds; mixing of sugar with any material; (n) simple addition of water or dilution or dehydratation or denaturation of products; (o) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (p) a combination of two or more of the operations specified in points (a) to (o); (q) slaughter of animals.
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(a) 15 % of the weight of the product for products falling within Chapters 2 and 4 to 24 of the Harmonized System, other than processed fishery products of Chapter 16; (b) 15 % of the ex-works price of the product for other products, except for products falling within Chapters 50 to 63 of the Harmonized System, for which the tolerances mentioned in Notes 6 and 7 of Part I of Annex 13a, shall apply.
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(a) energy and fuel; (b) plant and equipment; (c) machines and tools; (d) any other goods which do not enter, and which are not intended to enter, into the final composition of the product.
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(a) Group I: Brunei, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam; (b) Group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela; (c) Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka; (d) Group IV: Argentina, Brazil, Paraguay and Uruguay.
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(a) for the purpose of regional cumulation between the countries of a regional group the rules of origin laid down in this Section apply. Where the qualifying operation laid down in Part II of Annex 13a is not the same for all countries involved in cumulation, the origin of products exported from one country to another country of the regional group for the purpose of regional cumulation shall be determined on the basis of the rule which would apply if the products were being exported to the European Union; (b) the countries of the regional group have undertaken: -
(i) to comply or ensure compliance with this Section, and (ii) to provide the administrative cooperation necessary to ensure the correct implementation of this Section both with regard to the European Union and between themselves;
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(c) the undertakings referred to in point (b) have been notified to the Commission by the Secretariat of the regional group concerned or another competent joint body representing all the members of the group in question.
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(a) the tariff preference applicable in the European Union is not the same for all the countries involved in the cumulation; and (b) the materials concerned would benefit, through cumulation, from a tariff treatment more favourable than the one they would benefit from if directly exported to the European Union.
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(a) the conditions laid down in paragraph 2(a) are met, and (b) the countries to be involved in such regional cumulation have undertaken and jointly notified to the Commission their undertaking: -
(i) to comply or ensure compliance with this Section, and (ii) to provide the administrative cooperation necessary to ensure the correct implementation of this Section both with regard to the European Union and between themselves.
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(a) materials originating in a country of one regional group shall be considered as materials originating in a country of the other regional group when incorporated in a product obtained there, provided that the working or processing carried out in the latter beneficiary country goes beyond the operations described in Article 78(1) and, in the case of textile products, also beyond the operations set out in Annex 16. (b) where the condition laid down in point (a) is not fulfilled, the products shall have as country of origin the country participating in the cumulation which accounts for the highest share of the value of the materials used originating in countries participating in the cumulation. Where the country of origin is determined pursuant to point (b) of the first sub-paragraph, that country shall be stated as country of origin on the proof of origin made out by the exporter of the product to the European Union or, until the application of the registered exporter system, issued by the authorities of the beneficiary country of exportation.
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(a) the countries involved in the cumulation have undertaken to comply or ensure compliance with this Section and to provide the administrative co-operation necessary to ensure the correct implementation of this Section both with regard to the European Union and also between themselves. (b) the undertaking referred to in point (a) has been notified to the Commission by the beneficiary country concerned.
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(a) the date on which the cumulation between countries of Group I and Group III provided for in paragraph 5 takes effect, the countries involved in that cumulation and, where appropriate, the list of materials in relation to which the cumulation applies. (b) the date on which the extended cumulation takes effect, the countries involved in that cumulation and the list of materials in relation to which the cumulation applies.
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(a) exports from the European Union to a beneficiary country for the purposes of bilateral cumulation; (b) exports from one beneficiary country to another for the purposes of regional cumulation as provided for in Article 86(1) and (5), without prejudice to the second sub-paragraph of Article 86(2) (a).
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(a) the beneficiary makes improper use of the authorisation in any manner whatsoever, or (b) the beneficiary fails to fulfil any of the other conditions laid down in this section or section 1A.
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(a) internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin provided for in Article 72 where it could do so previously; or (b) it requires time to prepare itself to comply with the rules for the acquisition of origin provided for in Article 72.
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(a) in cases of goods satisfying the requirements of this section exported by a registered exporter within the meaning of Article 92; (b) in cases of any consignment of one or more packages containing originating products exported by any exporter, where the total value of the originating products consigned does not exceed EUR 6000 .
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(a) name and full address of the place where Registered Exporter is established/resides, including the identifier of the country or territory (ISO alpha 2 country code); (b) number of Registered Exporter; (c) products intended to be exported under the scheme (indicative list of Harmonized System chapters or headings as considered appropriate by the applicant); (d) dates as from and until when the exporter is/was registered; (e) the reason for withdrawal (registered exporter’s request /withdrawal by competent authorities). This data shall only be available to competent authorities.
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(a) they shall maintain appropriate commercial accounting records for production and supply of goods qualifying for preferential treatment; (b) they shall keep available all evidence relating to the material used in the manufacture; (c) they shall keep all customs documentation relating to the material used in the manufacture; (d) they shall keep for at least three years from the end of the year in which the statement on origin was made out, or more if required by national law, records of: -
(i) the statements on origin they made out; and (ii) their originating and non-originating materials, production and stock accounts.
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(a) they are dismantled or non assembled products within the meaning of General Interpretative rule 2(a) of the Harmonized System, (b) they are falling within Section XVI or XVII or heading 7308 or9406 of the Harmonized System, and(c) they are intended to be imported by instalments.
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(i) in the data-base referred to in Article 69(3) that the exporter is registered to make statements on origin, except where the total value of the originating products consigned does not exceed EUR 6000 , and (ii) that the statement on origin is made out in accordance with Annex 13d.
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(a) products sent as small packages from private persons to private persons, the total value of which does not exceed EUR 500; (b) products forming part of travellers’ personal luggage, the total value of which does not exceed EUR 1200 .
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(a) they are not imported by way of trade; (b) they have been declared as meeting the conditions for benefiting from the scheme; (c) there is no doubt as to the veracity of the declaration referred to in point (b).
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(a) the imports are occasional; (b) the imports consist solely of products for the personal use of the recipients or travellers or their families; (c) it is evident from the nature and quantity of the products that no commercial purpose is in view.
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(a) the particulars of the replacement statement(s) on origin; (b) the names and addresses of the consignor; (c) the consignee(s) in the European Union.
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(a) all particulars of the re-consigned products; (b) the date on which the original statement on origin was made out; (c) all the necessary mentions as specified under Annex 13d; (d) the name and address of the consignor of the products in the European Union; (e) the name and address of the consignee in the European Union, Norway, Switzerland or Turkey; (f) the date and place of the replacement.
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(a) the information provided by the declarant is not sufficient to confirm the originating status of the products or the compliance with the conditions laid down in Article 73 or Article 74, (b) the declarant does not reply within the time period allowed for provision of the information referred to in paragraph 1.
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(a) the goods are not the same as those mentioned in the statement on origin; (b) the declarant fails to submit a statement on origin for the products concerned, where such a statement is required; (c) without prejudice to point (b) of Article 90 and to Article 97d(1), the statement on origin in possession of the declarant has not been made out by an exporter registered in the beneficiary country; (d) the statement on origin is not made out in accordance with Annex 13d; (e) the conditions of Article 74 are not met.
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(a) have received a reply according to which the exporter was not entitled to make out the statement on origin; (b) have received a reply according to which the products concerned are not originating in a beneficiary country or the conditions of Article 73 were not met; (c) had reasonable doubt as to the validity of the statement on origin or the accuracy of the information provided by the declarant regarding the true origin of the products in question when they made the request for verification, and -
(i) have received no reply within the time period permitted in accordance with Article 97h; or (ii) have received a reply not providing adequate answers to the questions raised in the request.
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(a) verifications of the originating status of products at the request of the customs authorities of the Member States, (b) regular controls on exporters on their own initiative.
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(a) exports from the European Union to a beneficiary country for the purpose of bilateral cumulation; (b) exports from one beneficiary country to another for the purpose of regional cumulation as provided for in Article 86(1) and (5).
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(a) the exporter has an EORI number in accordance with Articles 4k to 4t; (b) the exporter has the status of "approved exporter" under a preferential arrangement; (c) the exporter provides in its request addressed to the customs authority of the Member State the following data set out in the form a model of which appears at Annex 13c: -
(i) the details set out in boxes 1 and 4; (ii) the undertaking set out in box 5.
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(a) the rules on the origin of the products being exported, laid down in Section 1; (b) the rules for completion and issue of certificates of origin Form A, a specimen of which is set out in Annex 17; (c) the provisions for the use of invoice declarations, a specimen of which is set out in Annex 18; (d) the provisions concerning methods of administrative cooperation referred to in Article 97s; (e) the provisions concerning granting of derogations referred to in Article 89.
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(a) providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States; (b) without prejudice to Articles 97s and 97t, verifying the originating status of products and the compliance with the other conditions laid down in this section, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations.
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(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or (b) it is demonstrated to the satisfaction of the competent governmental authorities that a certificate of origin Form A was issued but was not accepted at importation for technical reasons.
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(a) one invoice declaration shall be made out for each consignment; (b) if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of "originating products", the exporter may refer to that verification in the invoice declaration.
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in the case of bilateral cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of sub-section 5, in the case of cumulation with Norway, Switzerland or Turkey, on the proof of origin provided by the exporter’s supplier and issued in accordance with the GSP rules of origin of Norway, Switzerland or Turkey, as the case may be, in the case of regional cumulation, on the proof of origin provided by the exporter’s supplier, namely a certificate of origin Form A, a model of which appears at Annex 17 or, as the case may be, an invoice declaration, the text of which appears in Annex 18, in the case of extended cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of the relevant free-trade agreement between the European Union and the country concerned.
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(a) are imported within the framework of frequent and continuous trade flows of a significant commercial value; (b) are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Member State(s); (c) are classified in the same code (eight digits) of the Combined Nomenclature; (d) come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office of the same Member State.
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(a) such products: -
i) are not imported by way of trade; ii) have been declared as meeting the conditions required for benefiting from the scheme;
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(b) there is no doubt as to the veracity of the declaration referred to in point (a)(ii).
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(a) the imports are occasional; (b) the imports consist solely of products for the personal use of the recipients or travellers or their families; (c) it is evident from the nature and quantity of the products that no commercial purpose is in view.
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(a) the production of a movement certificate EUR.1, a specimen of which is set out in Annex 21; or (b) the production of an invoice declaration, the text of which is set out in Annex 18. An invoice declaration may be made out by any exporter for consignments containing originating products whose total value does not exceed EUR 6000 or by an approved European Union exporter.
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(a) the originating status of the products, and (b) the fulfilment of other requirements applicable in that Member State.
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(a) the approved exporter no longer offers the guarantees referred to in paragraph 4; (b) the approved exporter does not fulfil the conditions referred to in paragraph 5; (c) the approved exporter otherwise makes improper use of the authorisation.
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(a) "manufacture" means any kind of working or processing including assembly; (b) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (c) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation; (d) "goods" means both materials and products; (e) "customs value" means the value as determined in accordance with the 1994 Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs Valuation); (f) "ex-works price" in the list in Annex 15 means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported; Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported. (g) "value of materials" in the list in Annex 15 means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Union or in the beneficiary country within the meaning of Article 98(1). Where the value of the originating materials used needs to be established, this sub-paragraph shall be applied mutatis mutandis ;(h) "chapters", "headings" and "sub-headings" mean the chapters, the headings and "sub-headings" (four- or six-digit codes) used in the nomenclature which makes up the Harmonized System; (i) "classified" refers to the classification of a product or material under a particular heading or sub-heading of the Harmonized System; (j) "consignment" means products which are either: -
sent simultaneously from one exporter to one consignee, or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice.
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(a) products wholly obtained in that beneficiary country or territory with the meaning of Article 99; (b) products obtained in that beneficiary country or territory, in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 100.
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(a) mineral products extracted from its soil or from its seabed; (b) vegetable products harvested there; (c) live animals born and raised there; (d) products from live animals raised there; (d)a products from slaughtered animals born and raised there; (e) products obtained by hunting or fishing conducted there; (f) products of sea-fishing and other products taken from the sea outside the territorial waters by its vessels; (g) products made on board its factory ships exclusively from the products referred to in (f); (h) used articles collected there, fit only for the recovery of raw materials; (i) waste and scrap resulting from manufacturing operations conducted there; (j) products extracted from the seabed or below the seabed which is situated outside its territorial waters but where it has exclusive exploitation rights; (k) goods produced there exclusively from products specified in (a) to (j).
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which are registered or recorded in the beneficiary country or territory or in a Member State, which sail under the flag of a beneficiary country or territory or of a Member State, which are owned to the extent of at least 50 % by nationals of the beneficiary country or territory or of Member States or by a company with its head office in that republic or in one of the Member States, of which the manager or managers, Chairman of the Board of Directors or of the Supervisory Board, and the majority of the members of such boards are nationals of that beneficiary country or territory or of the Member States and of which, in addition, in the case of companies, at least half the capital belongs to that beneficiary country or territory or to the Member States or to public bodies or nationals of that beneficiary country or territory or of the Member States, of which the master and officers are nationals of the beneficiary country or territory or of the Member States, and of which at least 75 % of the crew are nationals of the beneficiary country or territory or of the Member States.
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(a) preserving operations to ensure that the products remain in good condition during transport and storage; (b) breaking-up and assembly of packages; (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings; (d) ironing or pressing of textiles; (e) simple painting and polishing operations; (f) husking, partial or total milling, polishing and glazing of cereals and rice; (g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar; (h) peeling, stoning and shelling, of fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting; (j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles); (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; (l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; (m) simple mixing of products, whether or not of different kinds; mixing of sugar with any material; (m)a simple addition of water or dilution or dehydratation or denaturation of products; (n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (o) a combination of two or more of the operations specified in points (a) to (n); (p) slaughter of animals.
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(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; (b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Section.
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(a) energy and fuel; (b) plant and equipment; (c) machines and tools; (d) goods which do not enter, and which are not intended to enter, into the final composition of the product.
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the products returned are the same as those which were exported, and they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
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(a) products transported without passing through the territory of any other country; (b) products constituting one single consignment transported through the territory of countries other than the beneficiary country or territory or the Community, with, should the occasion arise, trans-shipment or temporary warehousing in those countries, provided that the products remain under the surveillance of the customs authorities in the country of transit or of warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition; (c) products which are transported by pipeline without interruption across a territory other than that of the exporting beneficiary country or territory or of the Community.
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(a) a single transport document covering the passage from the exporting country through the country of transit; or (b) a certificate issued by the customs authorities of the country of transit: -
giving an exact description of the products, stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used, and certifying the conditions under which the products remained in the country of transit;
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(c) or, failing these, any substantiating documents.
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(a) an exporter has consigned the products from the beneficiary country or territory directly to the country in which the exhibition is held and has exhibited them there; (b) the products have been sold or otherwise disposed of by that exporter to a person in the Community; (c) the products have been consigned during the exhibition or immediately thereafter to the Community in the state in which they were sent for exhibition; (d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
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(a) a movement certificate EUR.1, a specimen of which appears in Annex 21, or (b) in the cases specified in Article 116(1), a declaration, the text of which appears in Annex 22, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the "inovice declaration").
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have communicated to the Commission the information required by Article 121, and assist the Community by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question.
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(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or (b) it is demonstrated to the satisfaction of the competent authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
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" EXPEDIDO ",A POSTERIORI " UDSTEDT EFTERFØLGENDE "," NACHTRÄGLICH AUSGESTELLT "," ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ "," ISSUED RETROSPECTIVELY "," DÉLIVRÉ A POSTERIORI "," RILASCIATO A POSTERIORI "," AFGEGEVEN A POSTERIORI "," EMITIDO ",A POSTERIORI " ANNETTU JÄLKIKÄTEEN "," UTFÄRDAT I EFTERHAND "," VYSTAVENO DODATEČNĚ "," VÄLJA ANTUD TAGASIULATUVALT "," IZSNIEGTS RETROSPEKTĪVI "," RETROSPEKTYVUSIS IŠDAVIMAS "," KIADVA VISSZAMENŐLEGES HATÁLLYAL "," MAĦRUĠ RETROSPETTIVAMENT "," WYSTAWIONE RETROSPEKTYWNIE "," IZDANO NAKNADNO "," VYHOTOVENÉ DODATOČNE "," ИЗДАДЕН ВПОСЛЕДСТВИЕ "," ELIBERAT ULTERIOR ".
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" DUPLICADO ", " DUPLIKAT "," DUPLIKAT "," ΑΝΤΙΓΡΑΦΟ "," DUPLICATE "," DUPLICATA "," DUPLICATO "," DUPLICAAT "," SEGUNDA VIA "," KAKSOISKAPPALE "," DUPLIKAT "," DUPLIKÁT "," DUPLIKAAT "," DUBLIKĀTS "," DUBLIKATAS "," MÁSODLAT "," DUPLIKAT "," DUPLIKAT "," DVOJNIK "," DUPLIKÁT "," ДУБЛИКАТ "," DUPLICAT ".
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(a) by an approved Community exporter within the meaning of Article 117, or (b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6000 , and on condition that the assistance referred to in Article 110(1) shall apply to this procedure.
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(a) an invoice declaration shall be made out for each consignment; (b) if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of "originating products", the exporter may refer to this check in the invoice declaration.
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(a) are imported within the framework of frequent and continuous trade flows of a significant commercial value; (b) are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Community; (c) are classified in the same code (eight digits) of the Combined Nomenclature; (d) come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the Community.
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(a) "the Agreement" means the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade concluded in the framework of the multilateral trade negotiations of 1973 to 1979 and referred to in the first indent of Article 31 (1) of the Code; (b) "produced goods" includes goods grown, manufactured and mined; (c) "identical goods" means goods produced in the same country which are the same in all respects, including physical characteristics, quality and reputation. Minor differences in appearance shall not preclude goods otherwise conforming to the definition from being regarded as identical; (d) "similar goods" means goods produced in the same country which, although not alike in all respects, have like characteristics and like component materials which enable them to perform the same functions and to be commercially interchangeable; the quality of the goods, their reputation and the existence of a trademark are among the factors to be considered in determining whether goods are similar; (e) "goods of the same class or kind" means goods which fall within a group or range of goods produced by a particular industry or industry sector, and includes identical or similar goods.
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(a) they are officers or directors of one another's businesses; (b) they are legally recognized partners in business; (c) they are employer and employee; (d) any person directly or indirectly owns, controls or holds 5 % or more of the outstanding voting stock or shares of both of them; (e) one of them directly or indirectly controls the other; (f) both of them are directly or indirectly controlled by a third person; (g) together they directly or indirectly control a third person; or (h) they are members of the same family. Persons shall be deemed to be members of the same family only if they stand in any of the following relationships to one another: -
husband and wife, parent and child, brother and sister (whether by whole or half blood), grandparent and grandchild, uncle or aunt and nephew or niece, parent-in-law and son-in-law or daughter-in-law, brother-in-law and sister-in-law.
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(a) the goods were defective at the moment referred to by Article 67 of the Code; (b) the seller made the adjustment in performance of a warranty obligation provided for in the contract of sale, concluded before release for free circulation of the goods; (c) the defective nature of the goods has not already been taken into account in the relevant sales contract.
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(a) an activity to which Article 29 (3) (b) of the Code applies; or (b) a factor in respect of which an addition is to be made to the price actually paid or payable under the provisions of Article 32 of the Code.
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(a) If the imported goods or identical or similar imported goods are sold in the Community in the condition as imported, the customs value of imported goods, determined in accordance with Article 30 (2) (c) of the Code, shall be based on the unit price at which the imported goods or identical or similar imported goods are so sold in the greatest aggregate quantity, at or about the time of the importation of the goods being valued, to persons who are not related to the persons from whom they buy such goods, subject to deductions for the following: -
(i) either the commissions usually paid or agreed to be paid or the additions usually made for profit and general expenses (including the direct and indirect costs of marketing the goods in question) in connection with sales in the Community of imported goods of the same class or kind; (ii) the usual costs of transport and insurance and associated costs incurred within the Community; (iii) the import duties and other charges payable in the Community by reason of the importation or sale of the goods.
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(a)a The customs value of certain perishable goods imported on consignment may be directly determined in accordance with Article 30(2)(c) of the Code. For this purpose the unit prices shall be notified to the Commission by the Member States and disseminated by the Commission via TARIC in accordance with Article 6 of Council Regulation (EEC) No 2658/87 .OJ L 256, 7.9.1987, p. 1 .The unit prices shall be calculated and notified as follows: -
(i) After the deductions provided for in point (a), a unit price per 100 kg net for each category of goods shall be notified by the Member States to the Commission. The Member States may fix standard amounts for the costs referred to in point (a)(ii) which shall be made known to the Commission. (ii) The unit price may be used to determine the customs value of the imported goods for periods of 14 days, each period beginning on a Friday. (iii) The reference period for determining the unit prices shall be the preceding period of 14 days which ends on the Thursday preceding the week during which new unit prices are to be established. (iv) The unit prices shall be notified by the Member States to the Commission in euro not later than 12 noon on the Monday of the week in which they are disseminated by the Commission. If that day is a non-working day, notification shall be made on the working day immediately preceding that day. Unit prices shall only apply if this notification is disseminated by the Commission.
The goods referred to in the first subparagraph of this point are set out in Annex 26. -
(b) If neither the imported goods nor identical nor similar imported goods are sold at or about the time of importation of the goods being valued, the customs value of imported goods determined under this Article shall, subject otherwise to the provisions of paragraph 1 (a), be based on the unit price at which the imported goods or identical or similar imported goods are sold in the Community in the condition as imported at the earliest date after the importation of the goods being valued but before the expiration of 90 days after such importation.
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by derogation from Article 32 (2) of the Code, certain elements which are to be added to the price actually paid or payable, although not quantifiable at the time of incurrence of the customs debt, by derogation from Article 33 of the Code, certain charges which are not to be included in the customs value, in cases where the amounts relating to such elements are not shown separately at the time of incurrence of the customs debt,
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(a) the carrying out of the procedures provided for by Article 259 would, in the circumstances, represent disproportionate administrative costs; (b) recourse to an application of Articles 30 and 31 of the Code appears to be inappropriate in the particular circumstances; (c) there are valid reasons for considering that the amount of import duties to be charged in the period covered by the authorization will not be lower than that which would be levied in the absence of an authorization; (d) competitive conditions amongst operators are not distorted.
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to the manufacture of imported goods (in particular, patents, designs, models and manufacturing know-how), or to the sale for exportation of imported goods (in particular, trade marks, registered designs), or to the use or resale of imported goods (in particular, copyright, manufacturing processes inseparably embodied in the imported goods).
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is related to the goods being valued, and constitutes a condition of sale of those goods.
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the royalty or licence fee refers to goods which are resold in the same state or which are subject only to minor processing after importation, he goods are marketed under the trade mark, affixed before or after importation, for which the royalty or licence fee is paid, and the buyer is not free to obtain such goods from other suppliers unrelated to the seller.
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(a) for goods carried by sea, the port of unloading, or the port of transhipment, subject to transhipment being certified by the customs authorities of that port; (b) for goods carried by sea and then, without transhipment, by inland waterway, the first port where unloading can take place either at the mouth of the river or canal or further inland, subject to proof being furnished to the customs office that the freight to the port of unloading is higher than that to the first port; (c) for goods carried by rail, inland waterway, or road, the place where the first customs office is situated; (d) for goods carried by other means, the place where the land frontier of the customs territory of the Community is crossed.
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(a) where goods are carried by the same mode of transport to a point beyond the place of introduction into the customs territory of the Community, transport costs shall be assessed in proportion to the distance covered outside and inside the customs territory of the Community, unless evidence is produced to the customs authorities to show the costs that would have been incurred under a general compulsory schedule of freight rates for the carriage of the goods to the place of introduction into the customs territory of the Community; (b) where goods are invoiced at a uniform free domicile price which corresponds to the price at the place of introduction, transport costs within the Community shall not be deducted from that price. However, such deduction shall be allowed if evidence is produced to the customs authorities that the free-frontier price would be lower than the uniform free domicile price; (c) where transport is free or provided by the buyer, transport costs to the place of introduction, calculated in accordance with the schedule of freight rates normally applied for the same modes of transport, shall be included in the customs value.
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(a) the expression "carrier medium" shall not be taken to include integrated circuits, semiconductors and similar devices or articles incorporating such circuits or devices; (b) the expression "data or instructions" shall not be taken to include sound, cinematographic or video recordings.
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(a) "rate recorded" shall mean: -
the latest selling rate of exchange recorded for commercial transactions on the most representative exchange market or markets of the Member State concerned, or some other description of a rate of exchange so recorded and designated by the Member State as the "rate recorded" provided that it reflects as effectively as possible the current value of the currency in question in commercial transactions;
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(b) "published" shall mean made generally known in a manner designated by the Member State concerned; (c) "currency" shall mean any monetary unit used as a means of settlement between monetary authorities or on the international market.
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(a) the average free-at-frontier unit price, not cleared through customs, expressed in the currency of the Member State in question per 100 kg net and calculated on the basis of prices for undamaged goods in the marketing centres referred to in Annex 27 during the reference period referred to in Article 174 (1); (b) the quantities entered into free circulation over the period of a calendar year with payment of import duties.
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a marketing margin of 15 % for the marketing centres of London, Milan and Rungis and of 8 % for the other marketing centres, costs of transport and insurance within the customs territory, a standard amount of ECU 5 representing all the other costs which are not to be included in the customs value. This amount shall be converted into the currencies of the Member States on the basis of the latest rates in force established in accordance with Article 18 of the Code, import duties and other charges which are not to be included in the customs value.
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either, after sorting, by application of unit values to the sound portion, the damaged portion being destroyed under customs supervision, or by application of unit values established for the sound produce after deduction from the weight of the consignment of a percentage equal to the percentage assessed as damaged by a sworn expert and accepted by the customs authorities, or by application of unit values established for the sound produce reduced by the percentage assessed as damaged by a sworn expert and accepted by the customs authorities.
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the accuracy and completeness of the particulars given in the declaration, the authenticity of the documents produced in support of these particulars, and the supply of any additional information or document necessary to establish the customs value of the goods.
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(a) where the customs value of the imported goods in a consignment does not exceed EUR 10000 , provided that they do not constitute split or multiple consignments from the same consignor to the same consignee; or (b) where the importations involved are of a non-commercial nature; or (c) where the submission of the particulars in question is not necessary for the application of the Customs Tariff of the European Communities or where the customs duties provided for in the Tariff are not chargeable pursuant to specific customs provisions.
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in the case of combined transportation, as referred to in Article 183b, carrier means the person who will operate the means of transport which, after having been brought into the customs territory of the Community, will move by itself as an active means of transport, in the case of maritime or air traffic under a vessel sharing or contracting arrangement, as referred to in Article 183c, carrier means the person who has concluded a contract, and issued a bill of lading or air waybill, for the actual carriage of the goods into the customs territory of the Community.
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(a) electrical energy; (b) goods entering by pipeline; (c) letters, postcards and printed matter, including on electronic medium; (d) goods moved under the rules of the Universal Postal Union Convention; (e) goods for which a customs declaration made by any other act is permitted in accordance with Articles 230, 232 and 233 with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Council Regulation (EC) No 1186/2009 , pallets, containers, and means of road, rail, air, sea and inland waterway transport;OJ L 324, 10.12.2009, p. 23 .(f) goods contained in travellers’ personal luggage; (g) goods for which an oral customs declaration is permitted in accordance with Articles 225, 227 and 229(1) with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport; (h) goods covered by ATA and CPD Carnets; (i) goods moved under cover of the form 302 provided for in the Convention between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 ;(j) goods carried on board vessels of regular shipping services, duly certified in accordance with Article 313b, and goods on vessels or aircraft which are carried between Community ports or airports without calling at any port or airport outside the customs territory of the Community; (k) goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961 , the Vienna Convention on consular relations of24 April 1963 or other consular conventions, or the New York Convention of16 December 1969 on special missions;(l) weapons and military equipment brought into the customs territory of the Community by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities; (m) the following goods brought into the customs territory of the Community directly from drilling or production platforms or wind turbines operated by a person established in the customs territory of the Community: -
(i) goods which were incorporated in such platforms or wind turbines, for the purposes of their construction, repair, maintenance or conversion; (ii) goods which were used to fit to or to equip the said platforms or wind turbines; (iii) other provisions used or consumed on the said platforms or wind turbines; and (iv) non-hazardous waste products from the said platforms or wind turbines;
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(n) goods in a consignment the intrinsic value of which does not exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator; (o) goods brought from territories within the customs territory of the Community where Council Directive 2006/112/EC or Council Directive 2008/118/ECOJ L 347, 11.12.2006, p. 1 . does not apply, and goods brought from Heligoland, the Republic of San Marino and the Vatican City State to the customs territory of the Community.OJ L 9, 14.1.2009, p. 12 .
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name and address of the applicant, the location of the goods, number of the summary declaration, where it has already been presented, save where the customs office undertakes to enter such information, or indication of the previous customs procedure, or the particulars for identifying the means of transport on which the goods are located, all other particulars necessary for identifying the goods.
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(a) the customs authorities’ computerised system is not functioning; (b) the electronic application of the person lodging the entry summary declaration is not functioning.
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(a) the goods are brought into the customs territory of the Community under a transit procedure; (b) the transit data is exchanged using information technology and computer networks; (c) the data comprises all of the particulars required for an entry summary declaration.
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(a) for containerised cargo, other than where point (c) or (d) applies, at least 24 hours before loading at the port of departure; (b) for bulk/break bulk cargo, other than where point (c) or (d) applies, at least four hours before arrival at the first port in the customs territory of the Community; (c) for movement between Greenland, the Faeroe Islands, Ceuta, Melilla, Norway, Iceland or ports on the Baltic Sea, the North Sea, the Black Sea or the Mediterranean, all ports of Morocco, and the customs territory of the Community with the exception of the French overseas departments, the Azores, Madeira and the Canary Islands, at least two hours before arrival at the first port in the customs territory of the Community; (d) for movement, other than where point (c) applies, between a territory outside the customs territory of the Community and the French overseas departments, the Azores, Madeira or the Canary Islands, where the duration of the voyage is less than 24 hours, at least two hours before arrival at the first port in the customs territory of the Community.
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(a) for short haul flights, at least by the time of the actual take off of the aircraft; (b) for long haul flights, at least four hours prior to arrival at the first airport in the customs territory of the Community;
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(a) where international agreements between the Community and third countries provide for the recognition of security checks as referred to in Article 181d; (b) where international agreements between the Community and third countries require the exchange of declaration data by deadlines different from those referred to in Article 184a(1) to (4); (c) cases of force majeure.
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(a) temporary storage facilities be double-locked, one key being held by the said customs authorities; (b) the person operating the temporary storage facility keep stock accounts which enable the movements of goods to be traced.
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(a) a reference to any entry summary declaration for the goods concerned, supplemented by the particulars of a summary declaration for temporary storage; (b) a summary declaration for temporary storage, including a reference to any entry summary declaration for the goods concerned; (c) a manifest or another transport document, provided that it contains the particulars of a summary declaration for temporary storage, including a reference to any entry summary declaration for the goods concerned.
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(a) the goods are declared for a customs procedure or are otherwise placed under a customs-approved treatment or use; or (b) proof that the goods have Community status is established in accordance with Articles 314b to 336.
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(a) name and address of the applicant; (b) location of the goods; (c) reference to one of the following: -
(i) the entry summary declaration; (ii) the previous customs procedure; (iii) the means of transport;
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(d) all other particulars necessary for identifying the goods.
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(a) Community airport means any airport situated in Community customs territory; (b) international Community airport means any Community airport which, having been so authorized by the competent authorities, is approved for air traffic with third countries;(c) intra-Community flight means the movement of an aircraft between two Community airports, without any stopovers, which does not start from or end at a non-Community airport;(d) Community port means any sea port situated in Community customs territory;(e) intra-Community sea crossing means the movement between two Community ports without any intermediate calls, of a vessel plying regularly between two or more specified Community ports;(f) pleasure craft means private boats intended for journeys whose itinerary depends on the wishes of the user;(g) t ourist or business aircraft means private aircraft intended for journeys whose itinerary depends on the wishes of the user;(h) baggage means all objects carried, by whatever means, by the person in the course of his journey.
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hold baggage if it has been checked in at the airport of departure and is not accessible to the person during the flight nor, where relevant, during the stopovers referred to in Articles 192 (1) and (2) and 194 (1) and (2) of this chapter, cabin baggage if the person takes it into the cabin of the aircraft.
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1. the cabin and hold baggage of persons taking a flight in an aircraft which comes from a non-Community airport and which, after a stopover at a Community airport, continues to another Community airport, shall be carried out at this last airport provided it is an international Community airport; in this case, baggage shall be subject to the rules applicable to the baggage of persons coming from a third country when the person carrying such baggage cannot prove the Community status of the goods contained therein to the satisfaction of the competent authorities; 2. the cabin and hold baggage of persons taking a flight in an aircraft which stops over at a Community airport before continuing to a non-Community airport, shall be carried out at the airport of departure provided it is an international Community airport; in this case, cabin baggage may be subject to control at the Community airport where the aircraft stops over, in order to ascertain that the goods it contains conform to the conditions for free movement within the Community; 3. the baggage of persons using a maritime service provided by the same vessel and comprising successive legs departing from, calling at or terminating in a non-Community port shall be carried out at the port at which the baggage in question is loaded or unloaded as the case may be.
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1. pleasure craft, shall be carried out in any Community port, whatever the origin or destination of these craft; 2. tourist or business aircraft, shall be carried out: -
at the first airport of arrival which must be an international Community airport, for flights coming from a non-Community airport, where the aircraft, after a stopover, continues to another Community airport, at the last international Community airport, for flights coming from a Community airport where the aircraft, after a stopover, continues to a non-Community airport.
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any controls and any formalities applicable to hold baggage shall be carried out at the airport of arrival of the intra-Community flight, provided the latter airport is an international Community airport, all controls on cabin baggage shall be carried out in the first international Community airport; additional controls may be carried out at the airport of arrival of an intra-Community flight, only in exceptional cases where they prove necessary following controls on hold baggage, controls on hold baggage may be carried out at the first Community airport only in exceptional cases where they prove necessary following controls on cabin baggage.
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any controls and any formalities applicable to hold baggage shall be carried out at the airport of departure of the intra-Community flight, provided that airport is an international Community airport, all controls on cabin baggage shall be carried out in the last international Community airport; prior controls on such baggage may be carried out in the airport of departure of an intra-Community flight only in exceptional cases where they prove necessary following controls on hold baggage, additional controls on hold baggage may be carried out in the last Community airport only in exceptional cases where they prove necessary following controls on cabin baggage.
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coming from a non-Community airport and transferred in an international Community airport to an aircraft bound for an international airport in the same national territory, having been loaded on an aircraft in an international airport for transfer in another international airport in the same national territory to an aircraft bound for a non-Community airport.
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on arrival, persons cannot transfer goods before controls have been carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91 ,OJ No L 374, 31.12.1991, p. 4 . on departure, persons cannot transfer goods after controls have been carried out on the cabin baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91, on arrival, the appropriate arrangements have been made to prevent any transfer of goods before controls have been carried out on the hold baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91, on departure, the appropriate arrangements have been made to prevent any transfer of goods after controls have been carried out on the hold baggage not covered by Article 1 of Council Regulation (EEC) No 3925/91.
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the accuracy of the information given in the declaration, the authenticity of the documents presented, and compliance with all the obligations relating to the entry of the goods in question under the procedure concerned.
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(a) the customs office responsible for the place where the goods were or are to be presented to customs in accordance with the customs rules; (b) the customs office responsible for supervising the place where the exporter is established or where the goods are packed or loaded for export shipment, except in cases provided for in Articles 789, 790, 791 and 794.
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(a) the customs offices referred to in the introductory phrase are in the same Member State; (b) the goods are to be placed under a customs procedure by the holder of a single authorisation for the simplified declaration or the local clearance procedure.
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waiver of the written declaration prescribed in Articles 225 to 236 for release for free circulation, export or temporary importation, waiver by the Member States of the form referred to in paragraph 1 where the special provisions laid down in Articles 237 and 238 with regard to consignments by letter or parcel-post apply, use of special forms to facilitate the declaration in specific cases, where the customs authorites so permit, waiver by the Member States of the form referred to in paragraph 1 in the case of existing or future agreements or arrangements concluded between the administrations of two or more Member States with a view to greater simplification of formalities in all or part of the trade between those Member States, use, by persons concerned, of loading lists for the completion of Community transit formalities in the case of consignments composed of more than one kind of goods, where Article 353(2) and Article 441 are applied, printing declarations for export, import and for transit where Article 353(2) is applied and documents certifying the Community status of goods not being moved under the internal Community transit procedure by means of official or private-sector data-processing systems, if necessary on plain paper, on conditions laid down by the Member States, provision by the Member States to the effect that where a computerized declaration-processing system is used, the declaration, within the meaning of paragraph 1, may take the form of the Single Administrative Document printed out by that system.
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expressly created by Community acts or provided for by such acts, required under the terms of international conventions compatible with the Treaty, required from operators to enable them to qualify, at their request, for an advantage or specific facility, required, with due regard for the provisions of the Treaty, for the implementation of specific regulations which cannot be implemented solely by the use of the document referred to in paragraph 1.
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either the full set of eight copies, in accordance with the specimen contained in Annex 31, or, particularly in the event of production by means of a computerized system for processing declarations, two successive sets of four copies, in accordance with the specimen contained in Annex 32.
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either a set of eight copies, in accordance with the specimen contained in Annex 33, or two sets of four copies, in accordance with the specimen contained in Annex 34.
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(a) on forms conforming to the specimens shown in Annexes 31 and 33: -
copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue, copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and yellow;
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(b) on forms conforming to the specimens shown in Annexes 32 and 34, copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuous margin and to the right of this a broken margin coloured respectively red, green, yellow and blue.
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(a) the invoice on the basis of which the customs value of the goods is declared, as required under Article 181; (b) where it is required under Article 178, the declaration of particulars for the assessment of the customs value of the goods declared, drawn up in accordance with the conditions laid down in the said Article; (c) the documents required for the application of preferential tariff arrangements or other measures derogating from the legal rules applicable to the goods declared; (d) all other documents required for the application of the provisions governing the release for free circulation of the goods declared.
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(a) for the customs warehousing procedure: -
type D; the documents laid down in Article 218 (1) (a) and (b), other than type D; no documents;
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(b) for the inward-processing procedure: -
drawback system; the documents laid down in Article 218 (1), suspension system; the documents laid down in Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs procedure in question or a copy of the application for authorization where Article 508(1) applies; -
(c) for processing under customs control the documents laid down in Article 218 (1) (a) and (b), and, where appropriate, the written authorization for the customs procedure in questionor a copy of the application for authorisation where Article 508(1) applies; (d) for the temporary importation procedure: -
with partial relief from import duties; the documents laid down in Article 218 (1), with total relief from import duties; the documents laid down in Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs procedure in questionor a copy of the application for authorisation where Article 508(1) applies; -
(e) for the outward-processing procedures, the documents laid down in Article 221 (1) and, where appropriate, the written authorization of the procedure or a copy of the application for authorization where Article 508(1) applies.
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(a) goods of a non-commercial nature: -
contained in travellers' personal luggage, or sent to private individuals, or in other cases of negligible importance, where this is authorized by the customs authorities;
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(b) goods of a commercial nature provided: -
the total value per consignment and per declarant does not exceed the statistical threshold laid down in the Community provisions in force, and the consignment is not part of a regular series of similar consignments, and the goods are not being carried by an independent carrier as part of a larger freight movement;
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(c) the goods referred to in Article 229, where these qualify for relief as returned goods; (d) the goods referred to in Article 230 (b) and (c).
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(a) goods of a non-commercial nature: -
contained in travellers' personal luggage, or sent by private individuals;
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(b) the goods referred to in Article 225 (b); (c) the goods referred to in Article 231 (b) and (c); (d) other goods in cases of negligible economic importance, where this is authorized by the customs authorities.
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(a) a description of the goods which is sufficiently precise to enable them to be identified; this may include the tariff heading; (b) the invoice value and/or quantity of the goods, as appropriate; (c) a breakdown of the charges collected; (d) the date on which it was made out; (e) the name of the authority which issued it.
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(a) animals for transhumance or grazing or for the performance of work or transport and other goods satisfying the conditions laid down in Article 567, second subparagraph, point (a), packings referred to in Article 571(a), bearing the permanent, indelible markings of a person established outside the customs territory of the Community, radio and television production and broadcasting equipment and vehicles specially adapted for use for the above purpose and their equipment imported by public or private organizations establised outside the customs territory of the Community and approved by the customs authorities issuing the authorization for the procedure to import such equipment and vehicles, instruments and apparatus necessary for doctors to provide assistance for patients awaiting an organ transplant pursuant to Article 569;
(b) the goods referred to in Article 232; (c) other goods, where this is authorized by the customs authorities.
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(a) goods of a non-commercial nature contained in travellers' personal luggage entitled to relief either under Chapter I, Title XI of Council Regulation (EEC) No 918/83 , or as returned goods;OJ No L 105, 23.4.1983, p. 1 . (b) goods entitled to relief under Chapter I, Titles IX and X of Council Regulation (EEC) No 918/83; (c) means of transport entitled to relief as returned goods; (d) goods imported in the context of traffic of negligible importance and exempted from the requirement to be conveyed to a customs office in accordance with Article 38 (4) of the Code, provided they are not subject to import duty.
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(a) goods of a non-commercial nature not liable for export duty contained in travellers' personal luggage; (b) means of transport registered in the customs territory of the Community and intended to be re-imported; (c) goods referred to in Chapter II of Council Regulation (EEC) No 918/83; (d) other goods in cases of negligible economic importance, where this is authorized by the customs authorities.
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(a) personal effects and goods for sports purposes imported by travellers in accordance with Article 563; (b) the means of transport referred to in Articles 556 to 561; (c) welfare materials for seafarers used on a vessel engaged in international maritime traffic pursuant to Article 564(a).
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(a) in the case of goods conveyed to a customs office or to any other place designated or approved in accordance with Article 38 (1) (a) of the Code: -
going through the green or "nothing to declare" channel in customs offices where the two-channel system is in operation, going through a customs office which does not operate the two-channel system without spontaneously making a customs declaration, affixing a "nothing to declare" sticker or customs declaration disc to the windscreen of passenger vehicles where this possibility is provided for in national provisions;
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(b) in the case of exemption from the obligation to convey goods to customs in accordance with the provisions implementing Article 38 (4) of the Code, in the case of export in accordance with Article 231 and in the case of re-exportation in accordance with Article 232 (2): -
the sole act of crossing the frontier of the customs territory of the Community.
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A. on import: -
1. any person temporarily entering the customs territory of the Community, not normally resident there, and 2. any person returning to the customs territory of the Community where he is normally resident, after having been temporarily in a third country;
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B. on export: -
1. any person temporarily leaving the customs territory of the Community where he is normally resident, and 2. any person leaving the customs territory of the Community after a temporary stay, not normally resident there.
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A. for release for free circulation: -
(a) at the time when they are introduced into the customs territory of the Community: -
postcards and letters containing personal messages only, braille letters, printed matter not liable for import duties, and all other consignments sent by letter or parcel post which are exempt from the obligation to be conveyed to customs in accordance with provisions pursuant to Article 38 (4) of the Code;
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(b) at the time when they are presented to customs: -
consignments sent by letter or parcel post other than those referred to at (a), provided they are accompanied by a CN22 and/or CN23 declaration;
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B. for export: -
(a) at the time when they are accepted by the postal authorities, in the case of consignments by letter and parcel post which are not liable to export duties; (b) at the time of their presentation to customs, in the case of consignments sent by letter or parcel post which are liable to export duties, provided they are accompanied by a CN22 and/or a CN23 declaration.
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(a) in the case of imports, when the goods are delivered to the consignee; (b) in the case of exports, when the goods are accepted by the postal authorities.
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to consignments containing goods for commercial purposes of an aggregate value exceeding the statistical threshold laid down by the Community provisions in force; the customs authorities may lay down higher thresholds, to consignments containing goods for commercial purposes which form part of a regular series of like operations, where a customs declaration is made in writing, orally or using a data-processing technique, to consignments containing the goods referred to in Article 235.
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1. where it is established that the goods have been declared in error for a customs procedure entailing the payment of import duties instead of being placed under another customs procedure, the customs authorities shall invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration provided that: -
any use of the goods has not contravened the conditions of the customs procedure under which they should have been placed, when the goods were declared, they were intended to be placed under another customs procedure, all the requirements of which they fulfilled, and the goods are immediately entered for the customs procedure for which they were actually intended.
The declaration placing the goods under the latter customs procedure shall take effect from the date of acceptance of the invalidated declaration. The customs authorities may permit the three-month period to be exceeded in duly substantiated exceptional cases; -
1a. where it is established that the goods have been declared in error, instead of other goods, for a customs procedure entailing the obligation to pay import duties, the customs authorities shall invalidate the declaration if a request to that effect is made within three months of the date of acceptance of the declaration, provided that: -
the goods originally declared: -
(i) have not been used other than as authorized in their original status; and (ii) have been restored to their original status;
and that -
the goods which ought to have been declared for the customs procedure originally intended: -
(i) could, when the original declaration was lodged, have been presented to the same customs office: and (ii) have been declared for the same customs procedure as that originally intended.
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The customs authorities may allow the time limit referred to above to be exceeded in duly substantiated exceptional cases; -
1b. in the case of mail order goods which are returned, the customs authorities shall invalidate the declarations of release for free circulation if a request to that effect is made within three months of the date of acceptance of the declaration, provided that the goods have been exported to the original supplier's address or to another address indicated by the said supplier; 1c. where a retroactive authorisation is granted in accordance with: -
Article 294 for release for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of the end-use of the goods, or Article 508 for a customs procedure with economic impact;
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2. where the goods have been declared for export or for the outward processing procedure, the declaration shall be invalidated provided that: -
(a) in the case of goods which are subject to export duty, to an application for the repayment of import duty, to refunds or other export amounts or to other special measures on export: -
the declarant provides the customs office of export with evidence that the goods have not left the customs territory of the Community, the declarant returns to the said office all copies of the customs declaration, together with any other documents issued to him on acceptance of the declaration, the declarant provides the customs office of export with evidence that any refunds and other amounts granted on the strength of the export declaration for the goods in question have been repaid or that the necessary measures have been taken by the departments concerned to ensure that they are not paid, and the declarant, in accordance with the provisions in force, complies with any other obligations laid down by the customs office of export to regularize the position of the goods. Invalidation of the declaration shall entail cancellation of any adjustments made on an export licence or advance-fixing certificate presented in support of the declaration. Where the goods declared for export are required to leave the customs territory of the Community by a specified time limit, failure to comply with that time limit shall entail invalidation of the relevant declaration;
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(b) in the case of other goods, the customs office of export has been informed, in accordance with Article 792a(1), or considers, in accordance with Article 796e(2), that the goods declared have not left the customs territory of the Community;
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3. in so far as the re-export of the goods entails the lodging of a declaration, (2) above shall apply mutatis mutandis ;4. where Community goods have been placed under the customs warehousing procedure within the meaning of Article 98 (1) (b) of the Code, invalidation of the declaration of entry for that procedure may be requested and effected provided that the measures provided for in the relevant legislation in the event of failure to comply with the treatment or use prescribed have been taken. If, on the expiry of the period laid down for the goods to remain under the customs warehousing procedure, no application has been made for their assignment to a treatment or use provided for in the relevant legislation, the customs authorities shall take the measures provided for in that legislation.
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(a) major changes to the relevant Community legislation; (b) reasonable indication that the relevant conditions are no longer met by the authorisation holder.
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(a) it does not comply with paragraph 1; (b) it has not been submitted to the competent customs authorities; (c) the applicant has been convicted of a serious criminal offence linked to the economic activity of the applicant; (d) the applicant is subject to bankruptcy proceedings at the time of the submission of the application.
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(a) non-compliance with the conditions and criteria referred to in Article 253c(1) has been detected; (b) the customs authorities have sufficient reason to believe that an act, which gives rise to criminal court proceedings and is linked to an infringement of the customs rules, has been perpetrated by the holder of the authorisation or another person referred to in points (a), (b) or (d) of Article 14h(1).
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(a) where the holder of the authorisation fails to regularise the situation referred to in Articles 253d(2) and 253f(1); (b) where serious or repeated infringements related to the customs rules have been committed by the holder of the authorisation or other persons referred to in points (a), (b) or (d) of Article 14h(1) and there is no further right of appeal; (c) upon request of the holder of the authorisation.
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(a) the application; (b) the draft authorisation; (c) all necessary information for granting the authorisation.
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(a) 30 calendar days, if the applicant has been previously granted the simplified declaration or the local clearance procedure or an AEO certificate referred to in point (a) or (c) of Article 14a(1); (b) 90 calendar days in all other cases.
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(a) the applicant and the authorising customs authority; (b) the authorising authority and the other customs authorities concerned by the single authorisation applied for.
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(a) the data of the applications; (b) the information required for the issuing process; (c) the single authorisations issued for the procedures referred to in Article 1(13) and (14) and, where applicable, their amendment, suspension and revocation; (d) the results of a reassessment in accordance with Article 253(8).
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(a) the document concerned exists and is valid; (b) it could not be annexed to the declaration for reasons beyond the declarant's control; (c) any delay in accepting the declaration would prevent the release of the goods for free circulation or make them liable to a higher rate of duty.
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before the tariff quota has been exhausted, or in other cases, before the date on which a Community measure re-introduces the levying of normal import duties.
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enter immediately in the accounts the amount of duties determined on the basis of this indication, require, if necessary, the lodging of a security adequate to cover the difference between that amount and the amount to which the goods may ultimately be liable.
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(a) if late production of any missing particulars or document may lead to the application of duty at a reduced rate, the customs authorities shall: -
immediately enter in the accounts the import duties payable at the reduced rate, require the lodging of a security covering the difference between that sum and the sum which would be payable were the import duties on the goods in question calculated at the normal rate;
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(b) if the late production of any missing particulars or document may lead to admission of the goods with total relief from duties, the customs authorities shall require the lodging of a security covering the amount which would be payable were the duties charged at the normal rate.
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where the second indent of paragraph 3 or the second indent of paragraph 4 (a) applies, of the amount of duties to which the goods may ultimately be liable, or where paragraph 4 (b) applies, of the amount of duties calculated at the normal rate.
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(a) the customs office(s) competent to accept simplified declarations; (b) the goods to which it applies; and (c) a reference to the guarantee to be provided by the person concerned to cover any customs debt which may arise.
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in respect of goods subject either to the Community or common transit procedure and for which the person referred to above is authorized to use the simplified procedures to be carried out at the office of destination in accordance with Articles 406, 407 and 408, in respect of goods previously placed under a customs procedure with economic impact, without prejudice to Article 278, in respect of goods which, after having been presented to customs pursuant to Article 40 of the Code, are consigned to those premises or places in accordance with a transit procedure other than that referred to in the first indent, in respect of goods which are brought into the customs territory of the Community with an exemption from the requirement that they be presented to customs, pursuant to Article 41 (b) of the Code.
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the holder fulfils his obligations within any time limit set by them, or the failure to fulfil an obligation is without any real consequence for the correct operation of the procedure.
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(a) in the cases referred to in the first and third indents of Article 263: -
(i) where the goods are released for free circulation upon their arrival at the place designated for that purpose: -
duly notify the customs authorities of such arrival in the form and the manner specified by them, for the purpose of obtaining release of the goods, and enter the goods in his records;
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(ii) where release for free circulation is preceded by temporary storage of the goods within the meaning of Article 50 of the Code at the same place, before expiry of the time-limit set under Article 49 of the Code: -
duly notify the customs authorities, in the form and the manner specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and enter the goods in his records;
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(b) in the cases referred to in the second indent of Article 263: -
duly notify the customs authorities, in the form and the manner specified by them, of his desire to have the goods released for free circulation, for the purpose of obtaining release of the goods, and enter the goods in his records.
The notification referred to in the first indent shall not be required where the goods to be released for free circulation have already been placed under the customs warehousing procedure in a type D warehouse; -
(c) in the cases referred to in the fourth indent of Article 263, upon arrival of the goods at the place designated for that purpose: -
enter the goods in his records;
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(d) make available to the customs authorities, from the time of the entry in the records referred to in points (a), (b) and (c), all documents, the production of which is required for the application of the provisions governing release for free circulation.
(a) permit the notification referred to in points (a) and (b) of paragraph 1 to be effected as soon as the arrival of the goods becomes imminent; (b) in certain special circumstances, where the nature of the goods in question and the rapid turnover so warrant, exempt the holder of the authorization from the requirement to notify the competent customs office of each arrival of goods, provided that he supplies the said office with all the information it considers necessary to enable it to exercise its right to examine the goods should the need arise. In this case, entry of the goods in the records of the person concerned shall be equivalent to release.
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the goods to which it applies, the form of the obligations referred to in Article 266 and the reference to the guarantee to be provided by the person concerned, the time of release of the goods, the time limit within which the supplementary declaration must be lodged with the competent customs office designated for that purpose, the conditions under which goods are to be covered by general, periodic or recapitulative declarations, as appropriate.
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the guarantees necessary for the proper conduct of operations are not given, the person concerned enters goods for the procedure only occasionally, the person concerned has committed a serious infringement or repeated infringements of customs rules.
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(a) duly notify such arrival to the supervising office in the form and manner specified by it; (b) to make entries in the stock records; (c) keep at the disposal of the supervising office all documents concerning the entry of the goods for the procedure. The entry in the stock records referred to in (b) shall contain at least some of the particulars used to identify the goods commercially, including their quantity.
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the goods to which it applies, the form of the obligations referred to in Article 273, the time of release of the goods.
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(a) for goods entered for the procedure in a type F warehouse no simplified procedure may be authorized; (b) for goods entered for the procedure in a type B warehouse only incomplete declarations and the simplified declaration procedure shall apply; (c) issue of an authorization for a type D warehouse shall entail the automatic application of the local clearance procedure for release for free circulation. However, in cases where the person concerned wishes to benefit from application of items of charge which cannot be checked without a physical examination of the goods, this procedure may not be applied. In this case, other procedures involving presentation of the goods to customs may be used; (d) no simplified procedure shall apply for Community agricultural goods referred to in Article 524 entered for the customs warehousing procedure.
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(a) duly inform the customs office of export of such removal by lodging a simplified export declaration, as referred to in Article 282; (b) make available to the customs authorities any documents required for the export of the goods.
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(a) the approved exporter informs the customs office of export of each removal, in the manner and form specified by that office; (b) the approved exporter supplies, or makes available, to the customs authorities all information they consider necessary for effective risk analysis before the removal of the goods from the places referred to in Article 283; (c) the approved exporter enters the goods in his records.
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(a) the economic operator uses the authorisation only for goods which are not subject to prohibitions and restrictions; (b) the economic operator provides all the information to the customs office of export which this office considers necessary to enable it perform controls on the goods; (c) in cases where the customs office of export is different from the customs office of exit, the customs authorities shall have agreed to the use of such an arrangement and the information referred to under point (b) is also available to the customs office of exit.
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(a) box A may be stamped in advance with the stamp of the competent customs office, and signed by an official from that office; (b) the approved exporter may stamp the declaration using a special stamp conforming to the model shown in Annex 62. The imprint of this stamp may be preprinted on the forms where the printing is entrusted to a printer approved for that purpose.
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(a) carry out the procedures referred to in Article 285 or 285a; (b) indicate on any accompanying document or any other medium replacing it the following particulars: -
(i) the reference to the entry in his records; (ii) the date on which the entry referred to in point (i) was made; (iii) the number of the authorisation; (iv) the name of the issuing customs office.
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(a) the goods to which it applies; (b) the way the conditions laid down in Article 285a(1) are to be fulfilled; (c) the way and the moment the goods are released; (d) the content of any accompanying document or medium replacing it and the means by which it is to be validated; (e) the procedure for presenting the supplementary declaration and the time limit within which it must be lodged.
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(a) verify the information given in boxes A to G of the reimportation voucher; (b) complete the counterfoil and box H of the reimportation sheet; (c) retain the reimportation voucher.
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(a) "authorised weigher" means any economic operator authorised by a customs office for the purpose of weighing fresh bananas; (b) "applicant's records" means any documents related to the weighing of fresh bananas; (c) "net weight of fresh bananas" means the weight of the bananas themselves without packing materials and packing containers of any kind; (d) "consignment of fresh bananas" means the consignment comprising the total quantity of fresh bananas loaded on a single means of transport and shipped by a single exporter to one or more consignees; (e) "place of unloading" means any place where a consignment of fresh bananas can be unloaded or removed to under a customs procedure, or in the case of containerised traffic, where the container is offloaded from the ship, or aircraft, or other principal means of transport or where the container is unpacked.
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(a) the applicant offers all the necessary guarantees for the proper conduct of the weighing; (b) the applicant has at his disposal appropriate weighing equipment; (c) the applicant’s records enable the customs authorities to carry out effective checks.
(a) "single authorisation" means: an authorisation involving different customs administrations; (b) "accounts" means: the holder's commercial, tax or other accounting material, or such data held on their behalf; (c) "records" means: the data containing all the necessary information and technical details on whatever medium, enabling the customs authorities to supervise and control operations.
the application only involves one customs administration, the applicant wholly assigns the goods to the prescribed end-use, and the proper conduct of operations is safeguarded.
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(a) name and address of the applicant, the declarant and the operator; (b) nature of the end-use; (c) technical description of the goods, products resulting from their end-use and means of identifying them; (d) estimated rate of yield or method by which that rate is to be determined; (e) estimated period for assigning the goods to their end-use; (f) the place where the goods are put to the end-use.
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where the applicant's main accounts are kept facilitating audit-based controls, and where at least part of the operations to be covered by the authorisation are carried out; or otherwise, where the applicant's main accounts are held facilitating audit-based controls of the arrangements.
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(a) the activities envisaged are consistent with the prescribed end-use and with the provisions for the transfer of goods in accordance with Article 296 and the proper conduct of operations is ensured; (b) the applicant offers every guarantee necessary for the proper conduct of operations to be carried out and will undertake the obligations: -
to whole or partly assign the goods to the prescribed end-use or to transfer them and to provide evidence of their assignment or transfer in accordance with the provisions in force, not to take actions incompatible with the intended purpose of the prescribed end-use, to notify all factors which may affect the authorisation to the competent customs authorities;
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(c) efficient customs supervision is ensured and the administrative arrangements to be taken by the customs authorities are not disproportionate to the economic needs involved; (d) adequate records are kept and retained; (e) security is provided where the customs authorities consider this necessary.
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(a) identification of the authorisation holder; (b) where necessary Combined Nomenclature or TARIC code, type and description of the goods and of the end-use operations and provisions concerning rates of yield; (c) means and methods of identification and of customs supervision, including arrangements for: -
common storage, for which Article 534(2) and (3) shall apply mutatis mutandis , mixed storage of products subject to end-use supervision falling within Chapters 27 and 29 of the Combined Nomenclature or of such products with crude petroleum oils falling within CN code 270900 ;
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(d) the period within which the goods have to be assigned to the prescribed end-use; (e) the customs offices where the goods are declared for free circulation and the offices to supervise the arrangements; (f) the places where the goods have to be assigned to the prescribed end-use; (g) the security to be provided, where appropriate; (h) the period of validity of the authorisation; (i) where applicable, the possibility of transfer of the goods in accordance with Article 296(1); (j) where applicable, the simplified arrangements for the transfer of goods under Article 296(2), second subparagraph, and (3); (k) where applicable, simplified procedures authorised in accordance with Article 76 of the Code; (l) methods of communication.
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(a) the application is not related to attempted deception or to obvious negligence; (b) the applicant's accounts confirm that all the requirements of the arrangements can be regarded as having been met and, where appropriate, in order to avoid substitution the goods can be identified for the period involved, and such accounts allow the arrangements to be verified; (c) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the declaration.
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(a) the transferor shall complete the T5 control copy in triplicate (one original and two copies);The copies shall be numbered in an appropriate manner; (b) the T5 control copy shall include: -
in box A ("Office of departure"), the address of the competent customs office specified in the transferor's authorisation, in box 2, the name or trading name, full address and authorisation number of the transferor, in box 8, the name or trading name, full address and authorisation number of the transferee, in the box "Important note" and in box B the text shall be crossed out, in boxes 31 and 33, respectively, the description of the goods as at the time of transfer, including the number of items, and the relevant CN code, in box 38, the net mass of the goods, in box 103, the net quantity of the goods in words, in box 104, a tick in the box "Other (specify)", and in block capitals one of the following: -
DESTINO ESPECIAL: MERCANCÍAS RESPECTO DE LAS CUALES, LAS OBLIGACIONES SE CEDEN AL CESIONARIO (REGLAMENTO (CEE) N o 2454/93, ARTÍCULO 296) SÆRLIGT ANVENDELSESFORMÅL: VARER, FOR HVILKE FORPLIGTELSERNE OVERDRAGES TIL ERHVERVEREN (FORORDNING (EØF) Nr. 2454/93, ARTIKEL 296) BESONDERE VERWENDUNG: WAREN MIT DENEN DIE PFLICHTEN AUF DEN ÜBERNEHMER ÜBERTRAGEN WERDEN (ARTIKEL 296 DER VERORDNUNG (EWG) Nr. 2454/93) ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΓΙΑ ΤΑ ΟΠΟΙΑ ΟΙ ΥΠΟΧΡΕΩΣΕΙΣ ΕΚΧΩΡΟΥΝΤΑΙ ΣΤΟΝ ΕΚΔΟΧΕΑ (ΑΡΘΡΟ 296 ΚΑΝΟΝΙΣΜΟΣ (ΕΟΚ) αριθ. 2454/93) END-USE: GOODS FOR WHICH THE OBLIGATIONS ARE TRANSFERRED TO THE TRANSFEREE (REGULATION (EEC) No 2454/93, ARTICLE 296) DESTINATION PARTICULIÈRE: MARCHANDISES POUR LESQUELLES LES OBLIGATIONS SONT TRANSFÉRÉES AU CESSIONNAIRE [RÈGLEMENT (CEE) N o 2454/93, ARTICLE 296]DESTINAZIONE PARTICOLARE: MERCI PER LE QUALI GLI OBBLIGHI SONO TRASFERITI AL CESSIONARIO (REGOLAMENTO (CEE) N. 2454/93, ARTICOLO 296) BIJZONDERE BESTEMMING: GOEDEREN WAARVOOR DE VERPLICHTINGEN AAN DE OVERNEMER WORDEN OVERGEDRAGEN (VERORDENING (EEG) Nr. 2454/93, ARTIKEL 296) DESTINO ESPECIAL: MERCADORIAS RELATIVAMENTE ÀS QUAIS AS OBRIGAÇÕES SÃO TRANSFERIDAS PARA O CESSIONÁRIO [REGULAMENTO (CEE) N o 2454/93, ARTIGO 296o ]TIETTY KÄYTTÖTARKOITUS: TAVARAT, JOIHIN LIITTYVÄT VELVOITTEET SIIRRETÄÄN SIIRRONSAAJALLE (ASETUS (ETY) N:o 2454/93, 296 ARTIKLA) ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR FÖR VILKA SKYLDIGHETERNA ÖVERFÖRS TILL DEN MOTTAGANDE PARTEN (ARTIKEL 296 I FÖRORDNING (EEG) nr 2454/93) KONEČNÉ POUŽITÍ: ZBOŽÍ, U KTERÉHO PŘECHÁZEJÍ POVINNOSTI NA PŘÍJEMCE (ČLÁNEK 296 NAŘÍZENÍ (EHS) č. 2454/93) EESMÄRGIPÄRANE KASUTAMINE: KAUP, MILLE KORRAL KOHUSTUSED LÄHEVAD ÜLE KAUBA SAAJALE (MÄÄRUSE ((EMÜ) NR 2454/93 ARTIKKEL 296) IZMANTOŠANAS MĒRĶIS: PREČU SAŅĒMĒJS ATBILDĪGS PAR PREČU IZMANTOŠANU (REGULA (EEK) NR.2454/93, 296.PANTS) GALUTINIS VARTOJIMAS: PREKĖS, SU KURIOMIS SUSIJUSIOS PRIEVOLĖS PERDUOTOS JŲ PERĖMĖJUI (REGLAMENTAS (EEB) NR. 2454/93, 296 STRAIPSNIS) MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS: AZ ÁRUKKAL KAPCSOLATOS KÖTELEZETTSÉGEK AZ ÁRUK ÁTVEVŐJÉRE SZÁLLTAK ÁT (A 2454/93/EGK RENDELET 296.CIKKE) UŻU AĦĦARI: OĠĠETTI LI GħALIHOM L-OBBLIGI HUMA TRASFERITI LIL MIN ISIR IT-TRASFERIMENT (REGOLAMENT (KEE) 2454/93, ARTIKOLU 296) PRZEZNACZENIE SZCZEGÓLNE: TOWARY, W ODNIESIENIU DO KTÓRYCH ZOBOWIĄZANIA SĄ PRZENOSZONE NA OSOBĘ PRZEJMUJĄCĄ (ROZPORZĄDZENIE (EWG) NR 2454/93, ART. 296) POSEBEN NAMEN: BLAGO, ZA KATERO SE OBVEZNOSTI PRENESEJO NA PREJEMNIKA (UREDBA (EGS) ŠT. 2454/93, ČLEN 296) KONEČNÉ POUŽITIE: TOVAR, S KTORÝM PRECHÁDZAJÚ POVINNOSTI NA PRÍJEMCU (NARIADENIE (EHS) Č. 2454/93, ČLÁNOK 296) СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ: СТОКИ, ЗА КОИТО ЗАДЪЛЖЕНИЯТА СА ПРЕХВЪРЛЕНИ НА ЛИЦЕТО, КОЕТО ГИ ПОЛУЧАВА (РЕГЛАМЕНТ (ЕИО) № 2454/93, ЧЛЕН 296) DESTINAȚIE FINALĂ: MĂRFURI PENTRU CARE OBLIGAȚIILE SUNT TRANSFERATE CESIONARULUI (REGULAMENTUL (CEE) Nr. 2454/93, ARTICOLUL 296)
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in box 106: the taxation elements of the goods, save where that requirement is waived by the customs authorities, the registered number and date of the declaration for release for free circulation and the name and address of the customs office where the declaration was made;
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(c) the transferor shall send the complete set of T5 control copies to the transferee; (d) the transferee shall attach the original of the commercial document showing the date of receipt of the goods to the set of T5 control copies and submit all documents to the customs office determined in his authorisation. He shall also immediately notify this customs office of any excess, shortfall, substitution or other irregularity; (e) the customs office specified in the transferee's authorisation shall fill in box J, including the date of receipt by the transferee, in the original T5 after having verified the corresponding commercial documents and date and stamp the original in box J and the two copies in box E. The customs office shall retain the second copy in its records and return the original and the first copy to the transferee; (f) the transferee shall retain the first T5 copy in his records and forward the original to the transferor; (g) the transferor shall retain the original in his records.
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the transferee has received the goods and was informed that the goods for which the obligations are transferred, are subject to end-use customs supervision; customs control has been taken over by the transferee's customs authority; unless otherwise provided by the customs authorities, this shall be when the transferee has entered the goods in his records.
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(a) the name of the consigning airline; (b) the name of the airport of departure; (c) the name of the receiving airline; (d) the name of the airport of destination; (e) the description of the materials; (f) the number of articles.
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DESTINO ESPECIAL SÆRLIGT ANVENDELSESFORMÅL BESONDERE VERWENDUNG ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ END-USE DESTINATION PARTICULIÈRE DESTINAZIONE PARTICOLARE BIJZONDERE BESTEMMING DESTINO ESPECIAL TIETTY KÄYTTÖTARKOITUS ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL KONEČNÉ POUŽITÍ EESMÄRGIPÄRANE KASUTAMINE IZMANTOŠANAS MĒRĶIS GALUTINIS VARTOJIMAS MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS UŻU AħħARI PRZEZNACZENIE SZCZEGÓLNE POSEBEN NAMEN KONEČNÉ POUŽITIE СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ DESTINAȚIE FINALĂ
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ARTÍCULO 298, REGLAMENTO (CEE) N o 2454/93, DESTINO ESPECIAL: MERCANCÍAS DESTINADAS A LA EXPORTACIÓN — NO SE APLICAN RESTITUCIONES AGRÍCOLAS ART. 298 I FORORDNING (EØF) Nr. 2454/93 SÆRLIGT ANVENDELSESFORMÅL: VARER BESTEMT TIL UDFØRSEL — INGEN RESTITUTION ARTIKEL 298 DER VERORDNUNG (EWG) Nr. 2454/93 BESONDERE VERWENDUNG: ZUR AUSFUHR VORGESEHENE WAREN — ANWENDUNG DER LANDWIRTSCHAFTLICHEN AUSFUHRERSTATTUNGEN AUSGESCHLOSSEN ΑΡΘΡΟ 298 ΤΟΥ ΚΑΝ. (CEE) αριθ. 2454/93 ΕΙΔΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΠΡΟΟΡΙΖΟΜΕΝΑ ΓΙΑ ΕΞΑΓΩΓΗ — ΑΠΟΚΛΕΙΟΝΤΑΙ ΟΙ ΓΕΩΡΓΙΚΕΣ ΕΠΙΣΤΡΟΦΕΣ ARTICLE 298 REGULATION (EEC) No 2454/93 END-USE: GOODS DESTINED FOR EXPORTATION — AGRICULTURAL REFUNDS NOT APPLICABLE ARTICLE 298, RÈGLEMENT (CEE) N o 2454/93 DESTINATION PARTICULIÈRE: MARCHANDISES PRÉVUES POUR L'EXPORTATION — APPLICATION DES RESTITUTIONS AGRICOLES EXCLUEARTICOLO 298 (CEE) N o 2454/93 DESTINAZIONE PARTICOLARE: MERCI PREVISTE PER L'ESPORTAZIONE — APPLICAZIONE DELLE RESTITUZIONI AGRICOLE ESCLUSAARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJZONDERE BESTEMMING: VOOR UITVOER BESTEMDE GOEDEREN — LANDBOUWRESTITUTIES NIET VAN TOEPASSING ARTIGO 298 o REG. (CEE) No 2454/93 DESTINO ESPECIAL: MERCADORIAS DESTINADAS À EXPORTAÇÃO — APLICAÇÃO DE RESTITUIÇÕES AGRÍCOLAS EXCLUÍDA298 ART, AS. 2454/93 TIETTY KÄYTTÖTARKOITUS: VIETÄVIKSI TARKOITETTUJA TAVAROITA — MAATALOUSTUKEA EI SOVELLETA ARTIKEL 298 I FÖRORDNING (EEG) nr 2454/93 AVSEENDE ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR AVSEDDA FÖR EXPORT — JORDBRUKSBIDRAG EJ TILLÄMPLIGA ČLÁNEK 298 NAŘÍZENÍ (EHS) č. 2454/93 KONEČNÉ POUŽITÍ: ZBOŽÍ URČENO K VÝVOZU — ZEMĚDĚLSKÉ NÁHRADY NELZE UPLATNIT MÄÄRUSE (EMÜ) NR 2454/93 ARTIKKEL 298 "EESMÄRGIPÄRANE KASUTAMINE": KAUBALE, MIS LÄHEB EKSPORDIKS, PÕLLUMAJANDUSTOETUSI EI RAKENDATA REGULAS (EEK) NR. 2454/93, 298.PANTS: IZMANTOŠANAS MĒRĶIS: PRECES PAREDZĒTAS IZVEŠANAI — LAUKSAIMNIECĪBAS KOMPENSĀCIJU NEPIEMĒRO REGLAMENTAS (EEB) NR. 2454/93, 298 STRAIPSNIS, GALUTINIS VARTOJIMAS: EKSPORTUOJAMOS PREKĖS — ŽEMĖS ŪKIO GRĄŽINAMOSIOS IŠMOKOS NETAIKOMOS MEGHATÁROZOTT CÉLRA TÖRTÉNŐ FELHASZNÁLÁS A 2454/93/EGK RENDELET 298.CIKKE SZERINT: KIVITELI RENDELTETÉSŰ ÁRUK — MEZŐGAZDASÁGI VISSZATÉRÍTÉS NEM ALKALMAZHATÓ ARTIKOLU 298 REGOLAMENT (KEE) 2454/93 UŻU AĦĦARI: OĠĠETTI DESTINATI GĦALL-ESPORTAZZJONI RIFUŻJONIJIET AGRIKOLI MHUX APPLIKABBLI ARTYKUŁ 298 ROZPORZĄDZENIA (EWG) NR 2454/93 PRZEZNACZENIE SZCZEGÓLNE: TOWARY PRZEZNACZONE DO WYWOZU — NIE STOSUJE SIĘ DOPŁAT ROLNYCH ČLEN 298 UREDBE (EGS) ŠT. 2454/93 POSEBEN NAMEN: BLAGO DEKLARIRANO ZA IZVOZ — UPORABA KMETIJSKIH IZVOZNIH NADOMESTIL IZKLJUČENA ČLÁNOK 298 NARIADENIA (EHS) Č. 2454/93 KONEČNÉ POUŽITIE: TOVAR URČENÝ NA VÝVOZ — POľNOHOSPODÁRSKE NÁHRADY NEMOŽNO UPLATNIŤ ЧЛЕН 298 НА РЕГЛАМЕНТ (ЕИО) № 2454/93 СПЕЦИФИЧНО ПРЕДНАЗНАЧЕНИЕ: СТОКИ, НАСОЧЕНИ ЗА ИЗНАСЯНЕ — СЕЛСКОСТОПАНСКИ ВЪЗСТАНОВЯВАНИЯ СА НЕПРИЛОЖИМИ ARTICOLUL 298 REGULAMENTUL (CEE) Nr. 2454/93 DESTINAȚIE FINALĂ: MĂRFURI DESTINATE PENTRU EXPORT — NU SE APLICĂ RESTITUIRI RESTITUȚII AGRICOLE
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(a) first assigned to the prescribed end-use; (b) exported, destroyed or used otherwise in accordance with Articles 298 and 299.
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days which are holidays for the Community institutions in Brussels, or in exceptional circumstances, any other day, provided that the competent authorities of the Member States have been informed in advance.
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(a) it is opened for less than three months; (b) tariff quotas having the same product coverage and origin and an equivalent quota period as the tariff quota in question (equivalent tariff quotas) have not been opened in the previous two years; (c) an equivalent tariff quota opened in the previous two years had been exhausted on or before the last day of the third month of its quota period or had a higher initial volume than the tariff quota in question.
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(a) means of transport means , in particular:-
any road vehicle, trailer or semi-trailer, any railway coach or wagon, any boat or ship, any aircraft, any container within the meaning of Article 670 (g);
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(b) office of departure means:the customs office where the Community transit operation begins; (c) office of transit means:-
the customs office at the point of exit from the customs territory of the Community when the consignment is leaving that territory in the course of a Community transit operation via a frontier between a Member State and a third country, the customs office at the point of entry into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a Community transit operation;
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(d) office of destination means:the customs office where goods placed under the Community transit procedure must be produced to complete the Community transit operation; (e) office of guarantee means:the customs office where a comprehensive or flat-rate guarantee is lodged; (f) "EFTA countries" means: all EFTA countries and any country that has acceded to the Convention of 20 May 1987 on a common transit procedure .OJ L 226, 13.8.1987, p. 2 .
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which have undergone customs export formalities with a view to the grant of refunds on export to third countries under the common agricultural policy, or in respect of which the repayment or remission of import duties is conditional on their being re-exported from the customs territory of the Community or placed in a customs warehouse, free zone or free warehouse or under any customs procedure other than release for free circulation, or which are released for free circulation under the inward processing procedure, drawback system, with a view to their later export in the form of compensating products and for which an application for repayment may be presented in accordance with Article 128 of the Code, the person concerned having the intention of submitting such an application, or which are subject to a system of export levies and taxes, and have undergone customs formalities on export to third countries under the common agricultural policy, or which come from intervention stocks, are subject to measures of control as to use and/or destination, and have undergone customs formalities on export to third countries under the common agricultural policy,
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(a) from one point in the customs territory of the Community to another through the territory of one or more EFTA countries; x (c) -
from a part of the customs territory of the Community where the provisions of Council Directive 77/388/EEC apply, to another part of the customs territory of the Community where the said provisions do not apply, or, from a part of the customs territory of the Community where the provisions of Council Directive 77/388/EEC do not apply, to another part of the customs territory of the Community where the said provisions do apply, or from a part of the customs territory of the Community where the provisions of Council Directive 77/388/EEC do not apply, to another part of the customs territory of the Community where the said provisions do not apply either,
shall move under the internal Community transit procedure. -
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(a) goods brought into the customs territory of the Community in accordance with Article 37 of the Code; (b) goods in temporary storage or in a free zone of control type I within the meaning of Article 799 of this Regulation or in a free warehouse; (c) goods placed under a suspensive procedure or in a free zone of control type II within the meaning of Article 799 of this Regulation.
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(a) where, if carried by air, the goods have been loaded or transhipped at an airport in the customs territory of the Community, for consignment to another airport in the Community customs territory, provided that they are carried under cover of a single transport document drawn up in a Member State; or (b) where, if carried by sea, the goods have been shipped between ports in the customs territory of the Community by a regular shipping service authorised in accordance with Article 313b.
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(a) are established in the customs territory of the Community or have a regional office there and whose records will be available to the competent customs authorities; (b) fulfil the conditions laid down in Article 14h; (c) determine the vessel(s) to be used for the regular shipping service and specify the ports of call once the authorisation is issued; (d) undertake that on the routes of regular shipping services, no calls will be made at any port in a territory outside the customs territory of the Community or at any free zone of control type I in a port in the customs territory of the Community, and that no transhipments of goods will be made at sea; (e) undertake to register the names of the vessels assigned to regular shipping services and the ports of call with the authorising customs authority.
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(a) the names of the vessels assigned to the regular shipping service; (b) the first port where the vessel starts its operation as a regular shipping service; (c) the ports of call; (d) any amendments to the information referred to in points (a), (b) and (c); (e) the date and time when the amendments referred to in point (d) take effect.
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(a) the goods have been moved from one point to another within the customs territory of the Community and temporarily leave that territory without crossing the territory of a third country; (b) the goods have been moved from one point within the customs territory of the Community, through the territory of a third country, to another point within the customs territory of the Community, and carried under cover of a single transport document issued in a Member State; (c) the goods have been moved from one point within the customs territory of the Community through the territory of a third country, where they were transhipped into a means of transport other than that onto which they were initially loaded, to another point within the customs territory of the Community, and a new transport document covering carriage from the third country has been issued and is presented accompanied by a copy of the original document covering carriage from the one point to the other within the customs territory of the Community.
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(a) by means of one of the documents provided for in Articles 315 to 318; or (b) in accordance with the rules laid down in Articles 319 to 323; or (c) by the accompanying document referred to in Commission Regulation (EEC) No 2719/92 ; orOJ L 276, 19.9.1992, p. 1 .(d) by the document provided for in Article 325; or (e) by the document provided for in Article 816 certifying the Community status of the goods; or (f) by the T5 control copy described in Article 843.
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envases N N-emballager N-Umschließungen Συσκευασία N N packaging emballages N imballaggi N N-verpakkingsmiddelen embalagens N N-pakkaus N förpackning .
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(a) by one of the documents provided for in Articles 315 to 317b; (b) in accordance with the rules laid down in Articles 319 to 323; (c) by the accompanying document referred to in Commission Regulation (EEC) No 2719/92 ;OJ L 276, 19.9.1992, p. 1 .(d) by the document provided for in Article 325; (e) by the label provided for in Article 462a(2); (f) by the document provided for in Article 812 certifying the Community status of the goods; or (g) by the T5 control copy described in Article 843.
envases N N-emballager N-Umschließungen Συσκευασία Ν N packaging emballages N imballaggi N N-verpakkingen embalagens N N-pakkaus N förpackning. obal N N-pakendamine N iepakojums N pakuotė N csomagolás ippakkjar N opakowania N N embalaža N-obal .опаковка N ambalaj N .
Expedido a posteriori, Udstedt efterfoelgende, Nachträglich ausgestellt, Εκδοθέν εκ των υστέρων, Issued retroactively, Délivré a posteriori, Rilasciato a posteriori, Achteraf afgegeven, Emitido a posteriori, Annettu jälkikäteen, Utfärdat i efterhand, Vystaveno dodatečně, Välja antud tagasiulatuvalt, Izsniegts retrospektīvi, Retrospektyvusis išdavimas, Kiadva visszamenőleges hatállyal, Maħruġ retrospettivament, Wystawione retrospektywnie, Izdano naknadno, Vyhotovené dodatočne, Издаден впоследствие, Eliberat ulterior.
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(a) in the case of T2L documents, the name and stamp of the competent office, the signature of an official of that office, the date of endorsement and either the registration number or the number of the dispatch declaration, where this is required; (b) in the case of continuation sheets or loading lists, the number appearing on the T2L document, which shall be entered by means of a stamp including the name of the competent office, or by hand; where it is entered by hand, it shall be accompanied by the official stamp of the said office.
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(a) the name and full address of the shipping company; (b) the name of the vessel; (c) the place and date of loading; (d) the place of unloading.
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(a) the reference for the bill of lading or other commercial document; (b) the number, description, marks and reference numbers of the packages; (c) the normal trade description of the goods including sufficient detail to permit their identification; (d) the gross mass in kilograms; (e) the container identification numbers, where applicable; and (f) the following entries for the status of the goods: -
the letter "C" (equivalent to "T2L") for goods whose Community status can be demonstrated, the letter "F" (equivalent to "T2LF") for goods whose Community status can be demonstrated, consigned to or originating in a part of the Community customs territory where the provisions of Directive 77/388/EEC do not apply, the letter "N" for all other goods.
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Expedido a posteriori , Udstedt efterfølgende, Nachträglich ausgestellt, Εκδοθέν εκ των υστέρων, Issued retroactively, Délivré a posteriori ,Rilasciato a posteriori ,Achteraf afgegeven, Emitido a posteriori ,annettu jälkikäteen -utfärdat i efterhand, utfärdat i efterhand .
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(a) where they are accompanied by their registration plates and documents and the registration particulars shown on the said plates and documents unambiguously establish their Community status; (b) in other cases, in accordance with Articles 315 to 319 and 321, 322 and 323.
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(a) where the code number and ownership mark (distinguishing letters) displayed on them unambiguously establish their Community status; (b) in other cases, on presentation of one of the documents referred to in Articles 315 to 317b.
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(a) where they are declared as Community goods and there is no doubt as to the veracity of the declaration; (b) in other cases, in accordance with Articles 315 to 322.
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(a) where they are declared as Community goods and there is no doubt as to the truthfulness of the declaration; (b) in other cases, in accordance with Articles 315 to 322.
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(a) the office assigned responsibility for pre-authenticating the forms used for drawing up the documents concerned, for the purposes of Article 324c(1)(a); (b) the manner in which the authorised consignor shall establish that the forms have been properly used; (c) the excluded categories or movements of goods; (d) the period within which and the manner in which the authorised consignor shall notify the competent office in order to enable it to carry out any necessary controls before departure of the goods.
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(a) stamped in advance with the stamp of the office referred to in Article 324b(a) and signed by an official of that office; or (b) stamped by the authorised consignor with a special metal stamp approved by the customs authorities and corresponding to the specimen in Annex 62. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.
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Expedidor autorizado Godkendt afsender Zugelassener Versender Εγκεκριμένος αποστολέας Authorised consignor Expéditeur agréé Speditore autorizzato Toegelaten afzender Expedidor autorizado Hyväksytty lähettäjä Godkänd avsändare .Schválený odesílatel Volitatud kaubasaatja Atzītais nosūtītājs Įgaliotas siuntėjas Engedélyezett feladó Awtorizzat li jibgħat Upoważniony nadawca Pooblaščeni pošiljatelj Schválený odosielateľ .Одобрен изпращач Expeditor agreat autorizat autorizat .
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Dispensa de firma Fritaget for underskrift Freistellung von der Unterschriftsleistung Δεν απαιτείται υπογραφή Signature waived Dispense de signature Dispensa dalla firma Van ondertekening vrijgesteld Dispensada a assinatura Vapautettu allekirjoituksesta Befriad från underskrift .Podpis se nevyžaduje Allkirjanõudest loobutud Derīgs bez paraksta Leista nepasirašyti Aláírás alól mentesítve Firma mhux meħtieġa Zwolniony ze składania podpisu Opustitev podpisa Oslobodenie od podpisu .Освободен от подпис Dispensă de semnătură .
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(a) fulfil the conditions of Article 373; by way of derogation from Article 373(1)(a) shipping companies need not be established in the Community if they have a regional office there, and (b) use electronic data interchange systems to transmit information between the ports of departure and destination in the Community, and (c) operate a significant number of voyages between the Member States on recognised routes.
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(a) the manifest for the port of departure shall be transmitted by electronic data interchange system to the port of destination; (b) the shipping company shall enter in the manifest the information indicated in Article 317a(2); (c) the manifest transmitted by electronic data exchange (data exchange manifest) shall be presented to the customs authorities at the port of departure at the latest on the working day following the departure of the vessel and in any case before it arrives at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest; (d) the data exchange manifest shall be presented to the customs authorities at the port of destination. The customs authorities may require a printout of the data exchange manifest to be presented when they do not have access to an information system as approved by the customs authorities containing the data exchange manifest.
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(a) Community fishing vessel means a vessel which is listed and registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State, catches products of sea-fishing and, as the case may be, processes them on board; (b) Community factory ship means a vessel which is listed or registered in a part of a Member State's territory forming part of the customs territory of the Community, flies the flag of a Member State and does not catch products of sea-fishing but does process such products on board.
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(a) of the products of sea-fishing caught by a Community fishing vessel, in waters other than the territorial waters of a country or territory outside the customs territory of the Community; and (b) of the goods obtained from such products on board that vessel or a Community factory ship, in the production of which other products having Community status may have been used,
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(a) by the Community fishing vessel which caught the products and, where applicable, processed them; or (b) by another Community fishing vessel or by the Community factory slip which processed the products following their transhipment from the vessel referred to in point (a); or (c) by any other vessel onto which the said products and goods were transhipped from the vessels referred to in points (a) and (b), without any further changes being made; or (d) by a means of transport covered by a single transport document made out in the country or territory not forming part of the customs territory of the Community where the products or goods were landed from the vessels referred to in points (a), (b) and (c).
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(a) tranships products to one of the vessels referred to in point (b) of Article 326 (1) which processes those products; (b) tranships products or goods to any other vessel which will not process them but take them directly either to a port in the customs territory of the Community or to another port for subsequent consignment to that territory; (c) without prejudice to Article 326 (2), lands products or goods in a port in the customs territory of the Community; (d) lands products or goods in a port outside the customs territory of the Community for subsequent consignment to that territory.
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(a) enter in the "Remarks" box of the initial T2M form the number of kind of packages, the gross mass, the treatment or use to which the consignment has been assigned and the number of the "Extract" referred to in point (b); (b) make out a T2M "Extract", using for this purpose an original form taken from a booklet of T2M forms issued in accordance with the provisions of Article 328. Each "Extract", and its copy which shall remain in the T2M booklet, shall include a reference to the initial T2M form referred to in point (a) and shall be clearly marked with one of the following words: -
Extracto, Udskrift, Auszug, Απόσπασμα, Extract, Extrait, Estratto, Uittreksel, Extracto, Ote, Utdrag ,Výpis, Väljavõte, Izraksts, Išrašas, Kivonat, Estratt, Wyciąg, Izpisek, Výpis, Извлечение, Extras.
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1. "office of departure": means the customs office where declarations placing goods under the Community transit procedure are accepted; 2. "office of transit" means -
(a) the customs office at the point of exit from the customs territory of the Community when the consignment is leaving that territory in the course of a transit operation via a frontier between a Member State and a third country other than an EFTA country, or (b) the customs office at the point of entry into the customs territory of the Community when the goods have crossed the territory of a third country in the course of a transit operation;
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3. "office of destination": means the customs office where goods placed under the Community transit procedure must be presented in order to end the procedure; 4. "office of guarantee": means the office where the customs authorities of each Member State decide that guarantees furnished by a guarantor shall be lodged; 5. "EFTA countries": means all EFTA countries and any other country that has acceded to the Convention of 20 May 1987 on a common transit procedure ;OJ L 226, 13.8.1987, p. 2 .6. "Transit accompanying document": means the document printed by the computerised system to accompany the goods and based on the data of the transit declaration; 6a. "Transit/security accompanying document": means the document printed by the computerised system to accompany the goods based on the data of the transit declaration and the entry or exit summary declaration; 7. "Fallback procedure": means the procedure based on the use of paper documents established to allow the lodging, the control of the transit declaration and the following of the transit operation when it is not possible to implement the standard procedure by electronic means.
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(a) from a part of the customs territory of the Community where the provisions of Directive 2006/112/EC apply, to a part of the customs territory of the Community where those provisions do not apply; or (b) from a part of the customs territory of the Community where the provisions of Directive 2006/112/EC do not apply, to a part of the customs territory of the Community where those provisions do apply; or (c) from a part of the customs territory of the Community where the provisions of Directive 2006/112/EC do not apply, to a part of the customs territory of the Community where those provisions do not apply either.
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(a) if they have undergone customs export formalities with a view to refunds being granted on export to third countries under the common agricultural policy; or (b) if they have come from intervention stocks, are subject to measures of control as to use and/or destination, and have undergone customs formalities on export to third countries under the common agricultural policy; or (c) if they are eligible for the repayment or remission of import duties on condition that they are exported from the customs territory of the Community; or (d) if in the form of compensating products or goods in the unaltered state, they have undergone customs formalities on export to third countries in order to discharge the inward processing procedure, drawback system, with a view to obtaining repayment or remission of customs duty.
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(a) a "guarantee reference number" is allocated to the principal for the use of the guarantee and to identify each undertaking of the guarantor; (b) an access code associated with the "guarantee reference number" is allocated and is communicated to the principal.
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Limited validity — 99200.
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(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s); (b) a set of coupled railway carriages or wagons; (c) boats constituting a single chain; (d) containers loaded on a single means of transport within the meaning of this Article.
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(a) where goods are transported by travellers who have no direct access to the customs’ computerised system, in accordance with the methods described in Article 353a; (b) where the fallback procedure is implemented, under the conditions and according to the methods defined in Annex 37d.
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(a) the space containing the goods, where the means of transport has been approved under other rules or recognised by the office of departure as suitable for sealing; (b) each individual package, in other cases.
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(a) seals can be simply and effectively affixed to them; (b) they are so constructed that no goods can be removed or introduced without leaving visible traces or without breaking the seals; (c) they contain no concealed spaces where goods may be hidden; (d) the spaces reserved for the load are readily accessible for inspection by the customs authorities.
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(a) it is given to the principal by the office of departure, or, where authorised by the customs authorities, it is printed out from the principal's computer system; (b) it is printed by the authorised consignor's computer system after receipt of the message allowing the release of goods sent by the office of departure.
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(a) if the prescribed itinerary is changed and the provisions of Article 355(2) apply; (b) if seals are broken in the course of a transport operation for reasons beyond the carrier's control; (c) if goods are transferred to another means of transport; any such transfer must be made under the supervision of the customs authorities which may, however, authorise transfers to be made without their supervision; (d) in the event of imminent danger necessitating immediate partial or total unloading of the means of transport; (e) in the event of any incident or accident capable of affecting the ability of the principal or the carrier to comply with his obligations.
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Alternative proof — 99202.
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to establish whether a customs debt has been incurred, to identify the debtor, and to determine the customs authorities responsible for recovery.
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(a) a customs document issued in a third country entering the goods for a customs-approved treatment or use; (b) a document issued in a third country, stamped by the customs authorities of that country and certifying that the goods are considered to be in free circulation in the third country concerned.
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(a) use of a comprehensive guarantee or guarantee waiver; (b) use of seals of a special type; (c) exemption from the requirement to use a prescribed itinerary; (d) authorised consignor status; (e) authorised consignee status; (f) application of simplified procedures specific to goods: -
(i) carried by rail or large container; (ii) carried by air; (iii) carried by sea; (iv) moved by pipeline;
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(g) use of other simplified procedures based on Article 97(2) of the Code.
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(a) are established in the Community, with the proviso that authorisation to use a comprehensive guarantee may be granted only to persons established in the Member State where the guarantee is furnished, (b) regularly use the Community transit arrangements, or whose customs authorities know that they can meet the obligations under the arrangements or, in connection with the simplification referred to in Article 372(1)(e), regularly receive goods that have been entered for the Community transit procedure; and (c) have not committed any serious or repeated offences against customs or tax legislation.
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(a) the customs authorities are able to supervise the procedure and carry out controls without an administrative effort disproportionate to the requirements of the person concerned, and (b) the persons concerned keep records which enable the customs authorities to carry out effective controls.
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(a) the information on goods he has carried in the past and an estimate of the volume of intended Community transit operations as shown, inter alia , by his commercial documentation and accounts; (b) in establishing the reference amount, account shall be taken of the highest rates of duty and charges applicable to the goods in the Member State of the office of guarantee. Community goods carried or to be carried in accordance with the Convention on a common transit procedure shall be treated as non-Community goods.
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(a) to 50 % of the reference amount where the principal demonstrates that his finances are sound and that he has sufficient experience of the Community transit procedure; (b) to 30 % of the reference amount where the principal demonstrates that his finances are sound, that he has sufficient experience of the Community transit procedure and that he cooperates very closely with the customs authorities.
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(a) a "guarantee reference number" linked with one reference amount shall be allocated to the principal for the use of the guarantee; (b) an initial access code associated with the "guarantee reference number" shall be allocated and communicated to the principal by the office of guarantee.
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(a) to 50 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities and is in command of transport operations; (b) to 30 % of the reference amount where the principal demonstrates that he cooperates very closely with the customs authorities, is in command of transport operations, and that he has sufficient financial resources to meet his obligations.
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(a) they are produced by firms which use an integrated electronic or automatic data-processing system to keep their records; (b) they are designed and completed in such a way that they can be used without difficulty by the customs authorities; (c) they include, for each item, the information required under Annex 44a.
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Dispensa de itinerario obligatorio fritaget for bindende transportrute Befreiung von der verbindlichen Beförderungsroute Απαλλαγή από την υποχρέωση τήρησης συγκεκριμένης διαδρομής Prescribed itinerary waived Dispense d'itinéraire contraignant Dispensa dall'itinerario vincolante Geen verplichte route Dispensa de itinerário vinculativo Vapautettu sitovan kuljetusreitin noudattamisesta Befrielse från bindande färdväg Osvobození od stanovené trasy Ettenähtud marsruudist loobutud Atļauts novirzīties no noteiktā maršruta Leista nenustatyti maršruto Előírt útvonal alól mentesítve Tneħħija ta'l-itinerarju preskritt Zwolniony z wiążącej trasy przewozu Opustitev predpisane poti Oslobodenie od predpísanej trasy Освободено от задължителен маршрут Dispensa Scutit de la itinerariul obligatoriuprestabilit
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(a) who frequently consign goods; (b) whose records enable the customs authorities to check their operations; (c) who have not committed serious or repeated offences against customs or tax legislation.
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(a) the office responsible for pre-authenticating the forms used for the documents concerned, as prescribed in Article 392 (1) (a); (b) the manner in which the authorized consignor must prove that those forms have been properly used.
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(a) be stamped in advance with the stamp of the office referred to in Article 391 (1) (a) and be signed by an official of that office; or (b) be stamped by the authorized consignor with a special metal stamp approved by the customs authorities conforming to the specimen in Annex 62; the imprint of the stamp may be preprinted on the forms if the printing is entrusted to a printer approved for that purpose.
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Procedimiento simplificado, Forenklet fremgangsmåde, Vereinfachtes Verfahren, Απλουστευμένη διαδικασία, Simplified procedure, Procédure simplifiée, Procedura semplificata, Vereenvoudigde regeling, Procedimento simplificado, Yksinkertaistettu menettely -Förenklat förfarande, Förenklat förfarande .
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Dispensa de firma, Fritaget for underskrift, Freistellung von der Unterschriftsleistung, Δεν απαιτείται υπογραφή, Signature waived, Dispense de signature, Dispensa dalla firma, Van ondertekening vrijgesteld, Dispensada a assinatura, Vapautettu allekirjoituksesta -befriad från underskrift, Befriad från underskrift .
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(a) comply with the provisions of this section and of the authorization; (b) take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office referred to in Article 391 (1) (a), or of the special stamp.
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(a) the office or offices of departure responsible for forthcoming Community transit operations; (b) the time limit available to the customs authorities after the lodging of the transit declaration by the authorised consignor in order, if necessary, that the office may carry out any necessary controls before the departure of the goods; (c) the identification measures to be taken, in which case the customs authorities may prescribe that the means of transport or the package or packages shall bear special seals, approved by the customs authorities as complying with the characteristics set out in Annex 46a and affixed by the authorised consignor; (d) the excluded categories or movements of goods.
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Dispensa de firma Fritaget for underskrift Freistellung von der Unterschriftsleistung Δεν απαιτείται υπογραφή Signature waived Dispense de signature Dispensa dalla firma Van ondertekening vrijgesteld Dispensada a assinatura Vapautettu allekirjoituksesta Befriad från underskrift .Podpis se nevyžaduje Allkirjanõudest loobutud Derīgs bez paraksta Leista nepasirašyti Aláírás alól mentesítve Firma mhux meħtieġa Zwolniony ze składania podpisu Opustitev podpisa Oslobodenie od podpisu .Освободен от подпис Dispensă de semnătură .
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(a) comply with the provisions of this subsection and of the authorization; and (b) take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office of departure or the imprint of the special stamp.
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(a) the office or offices of destination responsible for the goods received by the authorised consignee; (b) when the authorised consignee receives, via the "Unloading permission" message, the relevant data of the "anticipated arrival record" message from the office of destination for the purpose of applying Article 361(3) mutatis mutandis ;(c) the excluded categories or movements of goods.
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(a) immediately inform the office of destination responsible of the arrival of the goods by the "arrival notification" message including all incidents during transport; (b) wait for the "unloading permission" message before starting the unloading; (c) after having received the "unloading permission" message, send at the latest by the third day following the arrival of the goods, the "unloading remarks" message including all differences to the office of destination, in accordance with the procedure laid down in the authorisation; (d) make available or send to the office of destination a copy of the Transit accompanying document — Transit/security accompanying document which accompanied the goods according to the arrangement provided in the authorisation.
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(a) immediately inform the office of destination, in accordance with the procedure laid down in the authorization, of any excess quantities, shortages, substitutions or other irregularities such as broken seals; (b) send the office of destination without delay the copies of the Community transit document which accompanied the consignment, indicating the date of arrival and the conditions of any seals affixed.
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a transport operation which was to end outside the customs territory of the Community ends within it, a transport operation which was to end within the customs territory of the Community ends outside it,
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(a) the symbol "T1", where goods are moving under the external Community transit procedure; (b) the symbol "T2", where goods, with the exception of those referred to in Article 340c(1), are moving under the internal Community transit procedure in accordance with Article 165 of the Code; (c) the symbol "T2F", where goods are moving under the internal Community transit procedure in accordance with Article 340c(1).
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Cleared Dédouané Verzollt Sdoganato Vrijgemaakt Toldbehandlet Εκτελωνισμένο Despachado de aduana Desalfandegado Tulliselvitetty Tullklarerat Propuštěno Lõpetatud Nomuitots Išleista Vámkezelve Mgħoddija Odprawiony Ocarinjeno Prepustené Оформено Vămuit
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1. "transport undertaking" means an undertaking constituted by the railway companies as a corporate entity of which they are members, such undertaking being set up for the purpose of carrying goods by means of large containers under cover of TR transfer notes; 2. "large container" means a container within the meaning of Article 670 (g) that is: -
designed in such a way that it can be properly sealed where the application of Article 435 requires this, of a size such that the area bounded by the four lower external angles is not less than 7 m 2 ;
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3. "TR transfer note" means the document which comprises the contract of carriage by which the transport undertaking arranges for one or more large containers to be carried from a consignor to a consignee in international transport. The TR transfer note shall bear a serial number in the top right-hand corner by which it can be identified. This number shall be made up of eight digits preceded by the letters TR. The TR transfer note shall consist of the following sheets, in numerical order: -
— 1: sheet for the head office of the transport undertaking, — 2: sheet for the national representative of the transport undertaking at the station of destination, — 3A: sheet for customs, — 3B: sheet for the consignee, — 4: sheet for the head office of the transport undertaking, — 5: sheet for the national representative of the transport undertaking at the station of departure, — 6: sheet for the consignor.
Each sheet of the TR transfer note, with the exception of sheet 3A, shall have a green band approximately four centimetres wide along its right-hand edge; -
4. "List of large containers", hereinafter referred to as "list", means the document attached to a TR transfer note, of which it forms an integral part, which is intended to cover the consignment of several large containers from a single station of departure to a single station of destination, at which stations the customs formalities are carried out. The list shall be produced in the same number of copies as the TR transfer note to which it relates. The number of lists shall be shown in the box at the top right-hand corner of the TR transfer note reserved for that purpose. In addition, the serial number of the appropriate TR transfer note shall be entered in the top right-hand corner of each list; 5. "nearest suitable railway station" means a railway station or terminal nearest to the point of loading or unloading, which is equipped to handle the large containers defined in point 2.
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(a) inform the customs office of destination of any TR transfer note, sheet 1 of which has been sent to it without a customs endorsement; (b) inform the customs office of departure of any TR transfer note, sheet 1 of which has not been returned to it and in respect of which it has been unable to determine whether the consignment has been correctly presented to the customs office of destination or has been exported from the customs territory of the Community to a third country under Article 437.
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a transport operation which was to end outside the customs territory of the Community ends within it, a transport operation which was to end within the customs territory of the Community ends outside it,
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(a) the symbol "T1" where goods are moving under the external Community transit procedure; (b) the symbol "T2", where goods, with the exception of those referred to in Article 340c(1), are moving under the internal Community transit procedure in accordance with Article 165 of the Code; (c) the symbol "T2F", where goods are moving under the internal Community transit procedure in accordance with Article 340c(1).
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(a) containers carrying goods moving under the external Community transit procedure; and (b) containers carrying goods, with the exception of those referred to in Article 340c(1), moving under the internal Community transit procedure in accordance with Article 165 of the Code; (c) containers carrying goods moving under the internal Community transit procedure in accordance with Article 340c(1).
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Despachado de aduana, Toldbehandlet, Verzollt, Εκτελωνισμένο, Cleared, Dédouané, Sdoganato, Vrijgemaakt, Desalfandegado, Tulliselvitetty, Tullklarerat ,Propuštěno, Lõpetatud, Nomuitots, Išleista, Vámkezelve, Mgħoddija, Odprawiony, Ocarinjeno, Prepustené, Оформено, Vămuit.
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by the "T1" symbol where the goods are placed under the external Community transit procedure; or by the "T2F" symbol where the goods are placed under the internal Community transit procedure, provided for in Article 340c(1).
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(a) the name of the airline transporting the goods; (b) the flight number; (c) the date of the flight; (d) the name of the airport of loading (airport of departure) and unloading (airport of destination).
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(a) the number of the air waybill; (b) the number of packages; (c) the normal trade description of the goods including all the details necessary for their identification; (d) the gross mass.
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(a) the reference number of the manifest; (b) the symbol identifying the manifest as a transit declaration in accordance with paragraph 3; (c) the name (which may be abbreviated) of the airline which carried the goods; (d) the flight number; and (e) the date of the flight.
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(a) the "T1" symbol where the goods are placed under the external Community transit procedure; (b) the "TF" symbol where the goods are placed under the internal Community transit procedure provided for in Article 340c(1); (c) the letters "TD" for goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the airline shall also enter the letters "TD" in the corresponding airway bill as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office; (d) the letter "C" (equivalent to "T2L") for goods whose Community status may be demonstrated; (e) the letter "X" for Community goods to be exported and which are not placed under a transit procedure.
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(a) the airline shall notify the customs authorities of all offences and irregularities; (b) the customs authorities at the airport of destination shall notify the customs authorities at the airport of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.
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(a) by the "T1" symbol where the goods are placed under the external Community transit procedure; or (b) by the "T2F" symbol where the goods are placed under the internal Community transit procedure in accordance with Article 340c(1).
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(a) the name and full address of the shipping company carrying the goods; (b) the identity of the vessel; (c) the place of loading; (d) the place of unloading.
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(a) the reference for the bill of lading; (b) the number, kind, markings and identification numbers of the packages; (c) the normal trade description of the goods including all the details necessary for their identification; (d) the gross mass in kilograms; (e) where appropriate, the identifying numbers of containers.
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(a) the reference number of the manifest; (b) the symbol identifying the manifest as a transit declaration in accordance with paragraph 3; (c) the name (which may be abbreviated) of the shipping company which carried the goods; (d) the date of the maritime transport operation.
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(a) the "T1" symbol where the goods are placed under the external Community transit procedure; (b) the "TF" symbol where the goods are placed under the internal Community transit procedure in accordance with Article 340c(1); (c) the letters "TD" for goods already placed under a transit procedure, or carried under the inward processing, customs warehouse or temporary admission procedure. In such cases, the shipping company shall also enter the letters "TD" in the corresponding bill of lading or other appropriate commercial document as well as a reference for the procedure used, the reference number and date of the transit declaration or transfer document and the name of the issuing office; (d) the letter "C" (equivalent to "T2L") for goods whose Community status may be demonstrated; (e) the letter "X" for Community goods to be exported and which are not placed under a transit procedure.
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(a) the shipping company shall notify all offences and irregularities to the customs authorities; (b) the customs authorities at the port of destination shall notify the customs authorities at the port of departure and the authority which issued the authorisation of all offences and irregularities at the earliest opportunity.
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on entry into the customs territory of the Community for those goods which enter that territory by pipeline, on placing into the pipeline system for those goods which are already within the customs territory of the Community.
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seven months from the latest date on which the goods should have been presented at the office of destination, unless a request for recovery within the meaning of Article 365a has been sent, in which case this period is extended by a maximum of one month, or one month from the expiry of the time limit referred to in Article 365(5), where the principal has provided insufficient or no information.
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(a) the customs authorities’ computerised transit system is not functioning; (b) the application for lodging the TIR carnet data by means of a data-processing technique is not functioning; (c) the network between the application for lodging the TIR carnet data by means of a data-processing technique and the customs authorities is not functioning.
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(a) are established in the Community; (b) regularly receive goods that have been entered for the TIR procedure, or whose customs authorities know that they can meet the obligations under that procedure; (c) have not committed any serious or repeated offences against customs or tax legislation; (d) use a data-processing technique to communicate with the customs office of destination.
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(a) he shall immediately inform the customs office of destination of the arrival of the goods by the "arrival notification" message, including information concerning any irregularities or incidents that occurred during transport; (b) he shall wait for the "unloading permission" message before unloading; (c) he shall without delay, enter the results of the unloading into his records; (d) he shall send at the latest on the third day following the arrival of the goods the "unloading remarks" message including information concerning any irregularities or incidents to the customs office of destination.
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to establish whether a customs debt has been incurred, to identify the debtor, and to determine the customs authorities responsible for entry in the accounts.
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(a) a customs document issued in a third country entering the goods for a customs-approved treatment or use; (b) a document issued in a third country, endorsed by the customs authorities of this country and certifying that the goods are considered to be in free circulation in the third country concerned.
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(a) the itinerary is changed on application by the TIR carnet holder; (b) the carrier has diverged from the prescribed itinerary in the case of force majeure .
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(a) by production of a customs or commercial document certified by the customs authorities establishing that the goods in question have been presented at the office of destination; (b) by the production of a customs document showing entry for a customs procedure in a third country, or a copy or photocopy thereof, certified as a true copy either by the body which endorsed the original document, or by the authorities of the third country concerned, or by the authorities of one of the Member States; (c) by the evidence referred to in Article 8 of the ATA Conventionor in Article 10 of Annex A to the Istanbul Convention.
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Salida de la Comunidad sometida a restricciones Udpassage fra Fællesskabet undergivet restriktioner Ausgang aus der Gemeinschaft — Beschränkungen unterworfen Έξοδος από την Κοινότητα υποκειμένη σε περιορισμούς Export from the Community subject to restrictions Sortie de la Communauté soumise à des restrictions Uscita dalla Comunità assoggettata a restrizioni Verlaten van de Gemeenschap aan beperkingen onderworpen Vienti yhteisöstä rajoitusten alaista -Export från Gemenskapen underkastad restriktioner Export från Gemenskapen underkastad restriktioner Saída da Comunidade sujeita a restrições Salida de la Comunidad sujeta a pago de derechos Udpassage fra Fællesskabet betinget af afgiftsbetaling Ausgang aus der Gemeinschaft — Abgabenerhebungen unterworfen Έξοδος από την Κοινότητα υποκειμένη σε επιβάρυνση Export from the Community subject to duty Sortie de la Communauté soumise à imposition Uscita dalla Comunità assoggettata a tassazione Verlaten van de Gemeenschap aan belastingheffing onderworpen Vienti yhteisöstä maksujen alaista -Export från Gemenskapen underkastad avgifter Export från Gemenskapen underkastad avgifter Saída da Comunidade sujeita a pagamento de imposições .
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(a) "competent authorities" means: the customs authorities or any other authority responsible for applying this Chapter; (b) "office" means: the customs office or an organization responsible at the local level for applying this Chapter.
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(a) 210 × 297 mm for form T5 (Annex 63) and form T5 bis (Annex 64), a tolerance in the length of between - 5 and + 8 mm being allowed; (b) 297 × 240 mm for loading lists T5 (Annex 65), a tolerance in the length of between - 5 and + 8 mm being allowed.
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the originals shall have at the right-hand edge a continuous margin coloured black, the width of this margin shall be approximately 3 mm.
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mercancías fuera del procedimiento de tránsito ingen forsendelsesprocedure nicht im Versandverfahren befindliche Waren είτε σε μνεία "Εμπορεύματα εκτός διαδικασίας διαμετακόμισης" goods not covered by a transit procedure marchandises hors procédure de transit merci non vincolate ad una procedura di transito goederen niet geplaatst onder een regeling voor douanevervoer mercadorias não abrangidas por um procedimento de trânsito tavaroita ei kuljeteta passitusmenettelyssä -varor ej under transitering varor ej under transitering .
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(a) in the case of control copy T5, the name and stamp of the office of departure, the signature of the competent person, the date of authentication and a registration number which may be pre-printed; (b) in the case of form T5 bis and/or loading list T5, the number appearing on the control copy T5. That number shall be inserted either by means of a stamp incorporating the name of the office of departure or by hand. In the latter case it shall be accompanied by the official stamp of the said office.
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Extracto del ejemplar de control : …(número, fecha, oficina y país de expedición) Udskrift af kontroleksemplar : …(nummer, dato, udstedelsessted og land) Auszug aus dem Kontrollexemplar : …(Nummer, Datum, ausstellende Stelle und Ausstellungslad) Απόσπασμα του αντιτύπου ελέγχου : …(αριθμός, ημερομηνία, γραφείο και χώρα εκδόσεως) Extract of control copy : …(Number, date, office and country of issue) Extrait de l'exemplaire de contrôle : …(numéro, date, bureau et pays de délivrance) Estratto dell'esemplare di controllo : …(numero, data, ufficio e paese di emissione) Uittreksel uit controle-exemplaar : …(nummer, datum, kantoor en land van afgifte) Extracto do exemplar de controlo : …(número, data, estância, país de emissão) Ote valvontakappaleesta : …(numero, päiväys, toimipaikka ja antomaa) Utdrag ur kontrollexemplar : …(nummer och datum samt utfärdande kontor och land) Utdrag ur kontrollexemplar : …(nummer och datum samt utfärdande kontor och land) .
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… (número) extractos expedidos — copias adjuntas … (antal) udstedte udskrifter — kopier vedføjet … (Anzahl) Auszüge ausgestellt — Durchschriften liegen bei … (αριθμός) εκδοθέντα αποσπάσματα — συνημμένα αντίγραφα … (number) extracts issued — copies attached … (nombre) extraits délivrés — copies ci-jointes … (numero) estratti rilasciati — copie allegate … (aantal) uittreksels afgegeven — kopieën bijgevoegd … (quantidade) extractos emitidos — cópias juntas annettuja otteita … (lukumäärä) — kopiot oheisina /…(antal) utfärdade utdrag — kopior bifogas … (antal) utfärdade utdrag — kopior bifogas .
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the person concerned is not responsible for the failure to apply for or to issue that document when the goods were dispatched or he can produce evidence to the satisfaction of the competent authorities that the failure is not due to negligence or habitual carelessness on his part, the person concerned furnishes proof that the control copy T5 relates to goods in respect of which all the administrative formalities have been completed, the person concerned produces the documents required for the issue of the control copy T5, it is established to the satisfaction of the competent authorities that the retrospective issue of control copy T5 cannot give rise to the securing of financial benefits which would not be warranted in the light of any transit procedure used, the customs status of the goods and their use and/or destination.
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Expedido a posteriori Udstedt efterfølgende Nachträglich ausgestellt Εκδοθέν εκ των υστέρων Issued retroactively Délivré a posteriori Rilasciato a posteriori Achteraf afgegeven Emitido a posteriori Annettu jälkikäteen -Utfärdat i efterhand Utfärdat i efterhand .
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(a) who frequently consign goods; (b) whose records enable the competent authorities to check on their operations; (c) who provide a guarantee, where the issue of a control copy T5 is conditional upon a guarantee being provided;
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(d) who have not committed serious or repeated offences against of the legislation concerned.
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(a) the office or offices competent to act as offices of departure for consignments; (b) the period within which, and the procedure by which, the authorized consignor is to inform the office of departure of the consignments to be sent, in order that the office may carry out any necessary controls before the departure of the goods; (c) the period within which the goods must be presented at the office of destination; this period shall be determined according to the conditions of transport; (d) the identification measures to be taken. To this end the competent authorities may prescribe that the means of transport or the package or packages shall bear special seals, accepted by the competent authorities and affixed by the authorized consignor.
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(a) be stamped in advance with the stamp of the office of departure and be signed by an official of that office; or (b) be stamped by the authorized consignor with a special metal stamp approved by the competent authorities and conforming to the specimen in Annex 62. The imprint of the stamp may be preprinted on the forms where the printing is entrusted to a printer approved for that purpose.
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Procedimiento simplificado Forenklet fremgangsmåde Vereinfachtes Verfahren Απλουστευμένη διαδικασία Simplified procedure Procédure simplifiée Procedura semplificata Vereenvoudigde regeling Procedimento simplificado Yksinkertaistettu menettely -Förenklat förfarande Förenklat förfarande .
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(a) comply with the provisions of this Chapter and the conditions of the authorization; (b) take all necessary measures to ensure the safekeeping of the special stamp or of the forms bearing the imprint of the stamp of the office of departure or the imprint of the special stamp.
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Dispensa de firma Fritaget for underskrift Freistellung von der Unterschriftsleistung Δεν απαιτείται υπογραφή Signature waived Dispense de signature Dispensa dalla firma Van ondertekening vrijgesteld Dispensada a assinatura Vapautettu allekirjoituksesta -Befriad från underskrift Befriad från underskrift .
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(a) "arrangements" means a customs procedure with economic impact; (b) "authorisation" means permission by the customs authorities to use arrangements; (c) "single authorisation" means an authorisation involving different customs administrations covering entry for and/or discharge of the arrangements, storage, successive processing operations or uses; (d) "holder" means the holder of an authorisation; (e) "supervising office" means the customs office indicated in the authorisation as empowered to supervise the arrangements; (f) "office of entry" means the customs office or offices indicated in the authorisation as empowered to accept declarations entering goods for the arrangements; (g) "office of discharge" means the customs office or offices indicated in the authorisation as empowered to accept declarations assigning goods, following entry for the arrangements, to a new permitted customs-approved treatment or use, or, in the case of outward processing, the declaration for free circulation; (h) "triangular traffic" means the traffic where the office of discharge is not the same as the office of entry; (i) "accounts" means the holder's commercial, tax or other accounting material, or such data held on their behalf; (j) "records" means the data containing all the necessary information and technical details on whatever medium, enabling the customs authorities to supervise and control the arrangements, in particular as regards the flow and changing status of the goods; in the customs warehousing arrangements records are called stock records; (k) "main compensating products" means compensating products for the production of which the arrangements were authorised; (l) "secondary compensating products" means compensating products which are a necessary by-product of the processing operation other than the main compensating products specified in the authorisation; (m) "period for discharge" means the time by which the goods or products must have been assigned a new permitted customs-approved treatment or use including, as the case may be, in order to claim repayment of import duties after inward processing (drawback system), or in order to obtain total or partial relief from import duties upon release for free circulation after outward processing.
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(a) for inward processing, where in accordance with Article 539 the economic conditions are deemed to be fulfilled, with the exception of applications involving equivalent goods; (b) for processing under customs control, where in accordance with Article 552(1), first subparagraph, the economic conditions are deemed to be fulfilled; (c) for temporary importation, including use of an ATA or CPD carnet; (d) -
for outward processing: where the processing operations concern repairs, including the standard exchange system without prior importation, for release for free circulation after outward processing using the standard exchange system with prior importation, for release for free circulation after outward processing using the standard exchange system without prior importation, where the existing authorisation does not cover such a system and the customs authorities permit its modification, for release for free circulation after outward processing if the processing operation concerns goods of a non-commercial nature.
The application for authorisation may be made by means of an oral customs declaration for temporary importation in accordance with Article 229, subject to the presentation of a document made out in accordance with Article 499, third subparagraph. The application for authorisation may be made by means of a customs declaration for temporary importation by any other act in accordance with Article 232(1). -
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(a) for customs warehousing: to the customs authorities designated for the place to be approved as a customs warehouse or where the applicant's main accounts are held; (b) for inward processing and processing under customs control: to the customs authorities designated for the place where the processing operation is to be carried out; (c) for temporary importation: to the customs authorities designated for the place where the goods are to be used, without prejudice to Article 580(2) second subparagraph; (d) for outward processing: to the customs authorities designated for the place where the goods to be declared for temporary exportation are located.
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(a) name and address of the applicant, the declarant and the operator; (b) nature of the processing or use of the goods; (c) technical description of the goods and compensating or processed products and means of identifying them; (d) codes of economic conditions in accordance with Annex 70; (e) estimated rate of yield or method by which that rate is to be determined; (f) estimated period for discharge; (g) proposed office of discharge; (h) place of processing or use; (i) proposed transfer formalities; (j) in the case of oral customs declaration, the value and quantity of the goods.
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(a) a single authorisation is renewed, subject to modifications of a minor nature, annulled or revoked; (b) the application for a single authorisation concerns temporary importation and is not to be made using the model in Annex 67.
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(a) the only element involving different customs administrations is triangular traffic under inward or outward processing, without use of recapitulative information sheets; (b) ATA or CPD carnets are used; (c) the authorisation for temporary importation is granted by accepting an oral declaration or a declaration by any other act.
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(a) unavailability of Community-produced goods sharing the same quality and technical characteristics as the goods intended to be imported for the processing operations envisaged; (b) differences in price between Community-produced goods and those intended to be imported; (c) contractual obligations.
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(a) carrying out processing outside the Community is likely to cause serious disadvantages for Community processors; or (b) carrying out processing in the Community is economically unviable or is not feasible for technical reasons or due to contractual obligations.
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(a) if the customs authorities concerned wish to consult before or after issuing an authorisation; (b) if another customs administration objects to an authorisation issued; (c) on the initiative of the Commission.
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(a) for an application under Article 497(1), using the model set out in Annex 67; (b) for an application under Article 497(3), by acceptance of the customs declaration; (c) for an application for renewal or modification, by any appropriate act.
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(a) the application is not related to attempted deception or to obvious negligence; (b) the period of validity which would have been granted under Article 507 is not exceeded; (c) the applicant's accounts confirm that all the requirements of the arrangements can be deemed to be met and, where appropriate, the goods can be identified for the period involved, and such accounts allow the arrangements to be controlled; and (d) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the declaration.
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that have retained Community origin within the meaning of Articles 23 and 24 of the Code; involving repair, including the standard exchange system; following successive processing operations in accordance with Article 123 of the Code.
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(a) the information contained in the boxes of the minimum list laid down by Annex 37 for the declaration of entry for the arrangements; (b) particulars of the declarations by means of which the goods are assigned a customs-approved treatment or use discharging the arrangements; (c) the date and reference particulars of other customs documents and any other documents relating to entry and discharge; (d) the nature of the processing operations, types of handling or temporary use; (e) the rate of yield or its method of calculation where appropriate; (f) information enabling the goods to be monitored, including their location and particulars of any transfer; (g) commercial or technical descriptions necessary to identify the goods; (h) particulars enabling monitoring of the movements under the inward processing arrangements operating with equivalent goods.
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to determine the import duties to be charged; to determine the amount to be deducted when a customs debt is incurred; or to apply commercial policy measures.
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(a) only one kind of compensating product is derived from the processing operations; in this case the quantity of import/temporary export goods deemed to be present in the quantity of compensating products for which a customs debt is incurred shall be proportional to the latter category of products as a percentage of the total quantity of compensating products; (b) several kinds of compensating product are derived from the processing operations and all elements of the import/temporary export goods are found in each of those compensating products; in this case the quantity of import/temporary export goods deemed to be present in the quantity of a given compensating product for which a customs debt is incurred shall be proportional to: -
(i) the ratio between this specific kind of compensating product, irrespective of whether a customs debt is incurred, and the total quantity of all compensating products, and (ii) the ratio between the quantity of compensating products for which a customs debt is incurred and the total quantity of compensating products of the same kind.
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(a) the value of this specific kind of compensating product, irrespective of whether a customs debt is incurred, as a percentage of the total value of all the compensating products; and (b) the value of the compensating products for which a customs debt is incurred, as a percentage of the total value of compensating products of that kind.
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(a) where the period to be taken into account is less than one month; (b) where the amount of compensatory interest applicable does not exceed EUR 20 per customs debt incurred; (c) where a customs debt is incurred in order to allow the application of preferential tariff treatment under an agreement between the Community and a third country on imports into that country; (d) where waste and scrap resulting from destruction is released for free circulation; (e) where the secondary compensating products referred to in Annex 75 are released for free circulation, provided they are in proportion to exported quantities of main compensating products; (f) where a customs debt is incurred as a result of an application for release for free circulation under Article 128(4) of the Code, as long as the import duties payable on the products in question have not yet actually been repaid or remitted; (g) where the holder requests release for free circulation and submits proof that particular circumstances not arising from any negligence or deception on his part make it impossible or uneconomic to carry out the re-export operation under the conditions he had anticipated and duly substantiated when applying for the authorisation; (h) where a customs debt is incurred and to the extent a security is provided by a cash deposit in relation to this debt; (i) where a customs debt is incurred in accordance with Article 201(1)(b) of the Code or is due to the release for free circulation of goods which were entered for the temporary importation arrangements under Articles 556 to 561, 563, 565, 568, 573(b) and 576 of this Regulation.
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in the case of a suspensive arrangement, the assignment of goods or products to a new customs-approved treatment or use shall be considered to discharge the arrangements for the import goods in question entered under the earliest of the declarations; in the case of inward processing (drawback system) or outward processing, the compensating products shall be considered to have been obtained from the import or temporary export goods in question respectively, entered under the earliest of the declarations.
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in the case of inward processing (suspension system) or processing under customs control, the bill of discharge shall be supplied to the supervising office within 30 days; in the case of inward processing (drawback system), the claim for repayment or remission of import duties must be lodged with the supervising office within six months.
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(a) reference particulars of the authorisation; (b) the quantity of each type of import goods in respect of which discharge, repayment or remission is claimed or the import goods entered for the arrangements under the triangular traffic system; (c) the CN code of the import goods; (d) the rate of import duties to which the import goods are liable and, where applicable, their customs value; (e) the particulars of the declarations entering the import goods under the arrangements; (f) the type and quantity of the compensating or processed products or the goods in unaltered state and the customs-approved treatment or use to which they have been assigned, including particulars of the corresponding declarations, other customs documents or any other document relating to discharge and periods for discharge; (g) the value of the compensating or processed products if the value scale method is used for the purpose of discharge; (h) the rate of yield; (i) the amount of import duties to be paid or to be repaid or remitted and where applicable any compensatory interest to be paid. Where this amount refers to the application of Article 546, it shall be specified; (j) in the case of processing under customs control, the CN code of the processed products and elements necessary to determine the customs value.
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(a) with regard to inward processing and processing under customs control: -
(i) authorisations issued; (ii) applications refused or authorisations annulled or revoked on the grounds of economic conditions not being fulfilled;
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(b) with regard to outward processing: -
(i) authorisations issued in accordance with Article 147(2) of the Code; (ii) applications refused or authorisations annulled or revoked on the grounds of economic conditions not being fulfilled.
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(a) for customs warehousing, the information INF8, in order to communicate the elements for assessment of the customs debt applicable to the goods before usual forms of handling have taken place; (b) for inward processing: -
(i) the information sheet INF1, for the communication of information on duty amounts, compensatory interest, security and commercial policy measures, (ii) the information sheet INF9, for the communication of information on compensating products to be assigned another customs approved treatment or use in triangular traffic, (iii) the information sheet INF5, for the communication to obtain duty relief for import goods, of information on prior exportation in triangular traffic, (iv) the information sheet INF7, for the communication of information permitting repayment or remission of duties under the drawback system;
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(c) for temporary importation, the information sheet INF6 in order to communicate the elements for assessment of the customs debt or of amounts of duties already levied for goods moved; (d) for outward processing, the information sheet INF2 in order to communicate information on temporary export goods in triangular traffic, in order to obtain partial or total relief for compensating products.
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(a) type A, if the responsibility lies with the warehousekeeper; (b) type B, if the responsibility lies with the depositor; (c) type F, if the warehouse is operated by the customs authorities.
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(a) type D, where release for free circulation is made by way of the local clearance procedure and may be granted on the basis of the nature, the customs value and the quantity of the goods to be taken into account at the time of their placing under the arrangements; (b) type E, where the arrangements apply although the goods need not be stored in a place approved as a customs warehouse; (c) type C, where neither of the special situations under points (a) and (b) applies.
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(a) to travellers in traffic to third countries; (b) under diplomatic or consular arrangements; (c) to members of international organisations or to NATO forces.
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(a) "Prior exportation" means the system whereby compensating products obtained from equivalent goods are to be exported before the import goods are entered for the arrangements using the suspension system; (b) "Job processing" means any processing of import goods directly or indirectly placed at the disposal of the holder which is carried out according to specifications on behalf of a principal established in a third country, generally against payment of processing costs alone.
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(a) fuels and energy sources other than those needed for the testing of compensating products or for the detection of faults in import goods needing repair; (b) lubricants other than those needed for the testing, adjustment or withdrawal of compensating products; (c) equipment and tools.
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(a) the application concerns: -
(i) operations involving goods of a non-commercial nature, (ii) a job processing contract, (iii) the processing of compensating products already obtained by processing under a previous authorisation the granting of which was subject to an examination of the economic conditions, (iv) usual forms of handling referred to in Article 531, (v) repair, (vi) the processing of durum wheat falling within CN code 10011000 to produce pasta falling within CN codes19021100 and190219 ; or
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(b) the aggregate value of the import goods per applicant and per calendar year for each eight-digit CN code does not exceed 150000 EUR; or(c) in accordance with Article 11 of Council Regulation (EC) No 3448/93 , import goods referred to under Part A of Annex 73 are concerned and the applicant presents a document issued by a competent authority permitting the entry of those goods for the arrangements, in the limits of a quantity determined on the basis of a supply balance.OJ L 318, 20.12.1993, p. 18 .
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(a) four months in the case of milk and milk products referred to in Article 1 of Regulation (EC) No 1255/1999; (b) two months in the case of slaughter without fattening of animals referred to in Chapter 1 of the CN; (c) three months in the case of fattening (including slaughter where relevant) of animals which fall under CN codes 0104 and0105 ;(d) six months in the case of fattening (including slaughter where relevant) of other animals referred to in Chapter 1 of the CN; (e) six months in the case of processing of meat; (f) six months in the case of processing of other agricultural products of a kind eligible for advance payment of export refunds referred to in Article 1 of Regulation (EEC) No 565/80, and processed into products or goods referred to in Article 2(b) or (c) of the same Regulation.
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(a) three months for goods subject to a common market organisation; (b) six months for all other goods.
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(a) the delivery of compensating products to persons who are eligible for relief from import duties pursuant to the Vienna Convention of 18 April 1961 on Diplomatic Relations, or to the Vienna Convention of24 April 1963 on Consular Relations or other consular conventions, or the New York Convention of16 December 1969 on Special Missions; (b) the delivery of compensating products to the armed forces of other countries stationed in the territory of a Member State, where that Member State grants special relief from import duties in accordance with Article 136 of Regulation (EEC) No 918/83; (c) the delivery of civil aircraft; however, the supervising office shall allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of civil aircraft or parts thereof, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated; (d) the delivery of spacecraft and related equipment; however, the supervising office shall allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of satellites, their launch vehicules and ground station equipment and parts thereof that are an integral part of the systems, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated; (e) disposal in accordance with the relevant provisions of secondary compensating products whose destruction under customs supervision is prohibited on environmental grounds; for these purposes, the holder shall prove that discharge of the arrangements in accordance with the normal rules is either impossible or uneconomic.
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compensating products shall become non-Community goods on acceptance of the export declaration on condition that the goods to be imported are entered for the arrangements; import goods shall become Community goods at the time of their entry for the arrangements.
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Mercancías PA/S, AF/S-varer, AV/S-Waren, Εμπορεύματα ET/A, IP/S goods, Marchandises PA/S, Merci PA/S, AV/S-goederen, Mercadorias AA/S, SJ/S-tavaroita, AF/S-varor, Zboží AZS/P, ST/P kaup, IP/ATL preces, LP/S prekės, AF/F áruk, Oġġetti PI/S, Towary UCz/Z, AO/O blago, AZS/PS tovar, Стоки АУ/ОП, Mărfuri PA/S.
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Política comercial, Handelspolitik, Handelspolitik, Εμπορική πολιτική, Commercial policy, Politique commerciale, Politica commerciale, Handelspolitiek, Politica comercial, Kauppapolitiikka, Handelspolitik, Obchodní politika, Kaubanduspoliitika, Tirdzniecības politika, Prekybos politika, Kereskedelempolitika, Politika kummerċjali, Polityka handlowa, Trgovinska politika, Obchodná politika, Търговска политика, Politică comercială.
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Mercancías PA/R, AF/T-varer, AV/R-Waren, Εμπορεύματα ET/E, IP/D goods, Marchandises PA/R, Merci PA/R, AV/T-goederen, Mercadorias AA/D, SJ/T-tavaroita, AF/R-varor, Zboží AZS/N, ST/T kaup, IP/ATM preces, LP/D prekės, AF/V áruk, Oġġetti PI/SR, Towary UCz/Zw, AO/P blago, AZS/SV tovar, Стоки АУ/В, Mărfuri PA/R.
(a) "commercial use" means the use of means of transport for the transport of persons for remuneration or the industrial or commercial transport of goods, whether or not for remuneration; (b) "private use" means the use other than commercial of a means of transport; (c) "internal traffic" means the carriage of persons or goods picked up or loaded in the customs territory of the Community for setting down or unloading at a place within that territory.
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(a) the identity of the owner or operator shown by either his full name or an established identification, symbols such as emblems or flags being excluded; (b) with the exception of swap bodies used for combined rail-road transport, the identification marks and numbers of the container, given by the owner or operator; its tare weight, including all its permanently fixed equipment; (c) with the exception of containers used for transport by air, the country to which the container belongs, shown either in full or by means of the ISO alpha-2 country code provided for in International Standards ISO 3166 or 6346 or by the distinguishing initials used to indicate the country of registration of motor vehicles in international road traffic, or in numbers, in the case of swap bodies used for combined rail-road transport.
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(a) are registered outside the customs territory of the Community in the name of a person established outside that territory; however, if the means of transport are not registered, the above condition may be deemed to be met where they are owned by a person established outside the customs territory of the Community; (b) are used by a person established outside that territory, without prejudice to Articles 559, 560 and 561; and (c) in the case of commercial use and with the exception of means of rail transport, are used exclusively for transport which begins or ends outside the customs territory of the Community; however, they may be used in internal traffic where the provisions in force in the field of transport, in particular those concerning admission and operations, so provide.
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(a) means of rail transport are put at the disposal of such persons under an agreement whereby each network may use the rolling stock of the other networks as its own; (b) a trailer is coupled to a means of road transport registered in the customs territory of the Community; (c) means of transport are used in connection with an emergency situation and their use does not exceed five days; or (d) means of transport are used by a professional hire firm for the purpose of re-exportation within a period not exceeding five days.
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(a) to return to their place of residence in the Community; (b) to leave the Community; or (c) where this is permitted on a general level by the customs administrations concerned.
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(a) five days of the entry into force of the contract in the case mentioned in paragraph 1(a); (b) eight days of the entry into force of the contract in the case mentioned in paragraph 1(c).
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(a) in the name of a person established outside that territory; (b) in the name of a natural person established inside that territory where the person concerned is preparing to transfer normal residence to a place outside that territory.
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(a) for means of rail transport: 12 months; (b) for commercially used means of transport other than rail transport: the time required for carrying out the transport operations; (c) for means of road transport privately used: -
by students: the period the student stays in the customs territory of the Community for the sole purpose of pursuing their studies; by persons fulfilling assignments of a specified duration: the period this person stays in the customs territory of the Community for the sole purpose of fulfilling their assignment; in other cases, including saddle or draught animals and the vehicles drawn by them: six months;
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(d) for privately used means of air transport: six months; (e) for privately used means of sea and inland waterway transport: 18 months.
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(a) where they are used on a vessel engaged in international maritime traffic; (b) where they are unloaded from such a vessel and temporarily used ashore by the crew; (c) where they are used by the crew of such a vessel in cultural or social establishments managed by non-profit-making organisations or in places of worship where services for seafarers are regularly held.
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(a) equipment owned by a person established in the frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone; (b) goods used for the building, repair or maintenance of infrastructure in such a frontier zone under the responsibility of public authorities.
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(a) carrying sound, image or data processing information for the purpose of presentation prior to commercialisation, or free of charge, or for provision with a sound track, dubbing or copying; or (b) exclusively used for publicity purposes.
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(a) owned by a person established outside the customs territory of the Community; (b) imported either by a person established outside the customs territory of the Community or by an employee of the owner, the employee may be established in the customs territory of the Community; and (c) used by the importer or under their supervision, except in cases of audiovisual co-productions.
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(a) owned by a person established outside the customs territory of the Community; (b) imported by public or private scientific, teaching or vocational training establishments which are essentially non-profit making and exclusively used in teaching, vocational training or scientific research under their responsibility; (c) imported in reasonable numbers, having regard to the purpose of the importation; and (d) not used for purely commercial purposes.
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(a) if imported filled, are intended for re-exportation whether empty or filled; (b) if imported empty, are intended for re-exportation filled.
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(a) owned by a person established outside the customs territory of the Community; and (b) used in manufacturing by a person established in the customs territory of the Community and at least 75 % of the production resulting from their use is exported.
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(a) owned by a person established outside the customs territory of the Community; and (b) made available free of charge to a person established in the customs territory of the Community for the manufacture of goods which are to be exported in their entirety.
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(a) goods subjected to tests, experiments or demonstrations; (b) goods imported, subject to satisfactory acceptance tests in connection with a sales contract containing the provisions of the satisfactory acceptance tests and subjected to those tests; (c) goods used to carry out tests, experiments or demonstrations without financial gain.
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(a) works of art, collectors' items and antiques as defined in "Annex I" of Directive 77/388/EEC, imported for the purposes of exhibition, with a view to possible sale; (b) goods other than newly manufactured ones imported with a view to their sale by auction.
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(a) occasionally and for a period not exceeding three months; or (b) in particular situations having no economic effect.
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(a) relate to goods and uses covered by those Conventions or agreements; (b) are certified by the customs authorities in the appropriate section of the cover page; and (c) are valid throughout the customs territory of the Community.
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Mercancías IT, MI-varer, VV-Waren, Εμπορεύματα ΠΕ, ΤA goods, Marchandises ΑΤ, Merci ΑΤ, TI-goederen, Mercadorias IT, VM-tavaroita, TI-varor, Zboží DP, AI kaup, PI preces, LĮ prekės, IB áruk, Oġġetti TA, Towary OCz, ZU blago, DP tovar, Стоки от ВВ, Mărfuri AT.
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(a) the value of the temporary export goods which is taken into account when determining the customs value of the compensating products in accordance with Article 32(1)(b)(i) of the Code; or (b) the processing costs, where the value of the temporary export goods cannot be determined in accordance with Article 32(1)(b)(i) of the Code.
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(a) commissions and brokerage, except buying commissions; (b) the cost of containers not integral to the temporary export goods; (c) the cost of packing, including labour and materials; (d) handling costs incurred in connection with transport of the goods.
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(a) electrical energy; (b) goods leaving by pipeline; (c) letters, postcards, printed matter, including on electronic medium; (d) goods moved under the rules of the Universal Postal Union Convention; (e) goods for which a customs declaration made by any other act is permitted in accordance with Articles 231, 232(2) and 233 with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport; (f) goods contained in travellers’ personal luggage; (g) goods for which an oral declaration is permitted in accordance with Articles 226, 227 and 229(2) with the exception of, if carried under a transport contract, household effects as defined in Article 2(1)(d) of Regulation (EC) No 1186/2009, pallets, containers, and means of road, rail, air, sea and inland waterway transport; (h) goods covered by ATA and CPD Carnets; (i) goods moved under cover of the form 302 provided for under the Convention between the Parties to the North Atlantic Treaty regarding the Status of their Forces, signed in London on 19 June 1951 ;(j) goods carried on board vessels of regular shipping services, duly certified in accordance with Article 313b; and goods on vessels or aircraft moving between Community ports or airports without any intervening call at any port or airport outside the customs territory of the Community; (k) weapons and military equipment brought out of the customs territory of the Community by the authorities in charge of the military defence of a Member State, in military transport or transport operated for the sole use of the military authorities; (l) the following goods brought out of the customs territory of the Community directly to drilling or production platforms or wind turbines operated by a person established in the customs territory of the Community: -
(i) goods to be used for the construction, repair, maintenance or conversion of such platforms or wind turbines; (ii) goods to be fitted to or used to equip the said platforms or wind turbines; (iii) provisions to be used or consumed on the said platforms or wind turbines;
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(m) goods in a consignment the intrinsic value of which does not exceed EUR 22 provided that the customs authorities accept, with the agreement of the economic operator, to carry out risk analysis using the information contained in, or provided by, the system used by the economic operator; (n) goods entitled to relief pursuant to the Vienna Convention on diplomatic relations of 18 April 1961 , the Vienna Convention on consular relations of24 April 1963 or other consular conventions, or the New York Convention of16 December 1969 on special missions;(o) goods which are supplied for incorporation as parts of or accessories in vessels and aircraft, motor fuels, lubricants and gas necessary for the operation of the vessels or aircraft, foodstuffs, and other items to be consumed or sold on board; (p) goods destined for territories within the customs territory of the Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply, and goods dispatched from these territories to another destination in the customs territory of the Community, as well as goods dispatched from the customs territory of the Community to Heligoland, the Republic of San Marino and the Vatican City State.
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(a) in the case of maritime traffic: -
(i) for containerised cargo, other than where point (iii) or (iv) applies, at least 24 hours before the goods are loaded onto the vessel on which they are to leave the customs territory of the Community; (ii) for bulk/break bulk cargo, other than where point (iii) or (iv) applies, at least four hours before leaving the port in the customs territory of the Community; (iii) for movement between the customs territory of the Community with the exception of the French overseas departments, the Azores, Madeira or the Canary Islands and Greenland, the Faeroe Islands, Ceuta, Melilla, Norway, Iceland, ports on the Baltic Sea, the North Sea, the Black Sea, the Mediterranean or all ports of Morocco, at least two hours before leaving the port in the customs territory of the Community; (iv) for movement, in cases other than those covered under point (iii), between the French overseas departments, the Azores, Madeira, the Canary Islands and territories outside the customs territory of the Community, where the duration of the voyage is less than 24 hours, at least two hours before leaving the port in the customs territory of the Community.
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(b) in the case of air traffic, at least 30 minutes prior to departure from an airport in the customs territory of the Community; (c) in the case of rail and inland waters traffic, at least two hours prior to departure from the customs office of exit; (d) in the case of road traffic, at least one hour prior to departure from the customs office of exit; (e) in the case of suppliers of spare and repair parts, intended for incorporation in ships and aircraft for the purpose of their repair and maintenance, of motor fuels, lubricants and gas which are necessary for the operation of machines and apparatus used on board, and foodstuff used for consumption on board, at least 15 minutes prior to departure of the means of transport from the port or airport in the customs territory of the Community; (f) in cases where Regulation (EC) No 800/1999 applies, according to the rules of that Regulation.
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(a) where Community goods are to move to and from territories within the customs territory of the Community where Directive 2006/112/EC or Directive 2008/118/EC does not apply; (b) where Community goods are delivered tax exempt as aircraft and ship supplies, regardless of the destination of the aircraft or ship.
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(a) using a form corresponding to the specimen set out in Annexes 31 to 34 complemented by a Security and Safety Document corresponding to the specimen set out in Annex 45i and a Security and safety List of Items corresponding to the specimen set out in Annex 45j; (b) using an Export/Security Single Administrative Document corresponding to the specimen set out in Annex 45k and an Export/Security List of Items corresponding to the specimen set out in Annex 45l.
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at a customs office other than that referred to in the first sentence of Article 161 (5) of the Code, or at a customs office other than that referred to in Article 790.
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(a) in the case of goods leaving by pipeline and of electrical energy, the office designated by the Member State where the exporter is established; (b) the customs office competent for the place where the goods are taken over under a single transport contract for transport of the goods out of the customs territory of the Community by the railway companies, the postal authorities, the airlines or the shipping companies, provided that the following conditions are met: -
(i) the goods are to leave the customs territory of the Community by rail, post, air or sea; (ii) the declarant or his representative requests that the formalities referred to in Article 793a(2), or in Article 796e(1), be carried out at that office.
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(a) the movement reference number of the export declaration where available; or (b) a copy of the single transport contract or the export declaration for the goods concerned; or (c) the unique consignment reference number or the transport document reference number and the number of packages and, if containerised, the equipment identification number; or (d) information concerning the single transport contract or the transport of the goods out of the customs territory of the Community contained in the data processing system of the person taking over the goods or another commercial data processing system.
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(a) reference to the exit summary declaration; (b) sufficient evidence concerning the nature and quantity of the goods, and the circumstances under which they left the customs territory of the Community.
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(a) penalties under national legislation; (b) the consequences of measures under the common agricultural or commercial policy.
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(a) At the latest when handing over the goods the holder shall advise the next holder of the goods of the unique consignment reference number or the transport document reference number, and the number of packages or, if containerised, the equipment identification number, and, if one has been issued, the movement reference number of the export declaration. This advice may be made electronically and/or using commercial, port or transport information systems and processes or, where not available, in any other form. At the latest upon handover of the goods, the person to whom they are handed over shall record the advice provided by the immediately preceding holder of the goods; (b) A carrier may not load goods for carriage out of the customs territory of the Community unless the information referred to under point (a) has been provided to the carrier; (c) The carrier shall notify the exit of the goods to the customs office of exit by providing the information referred to under point (a) unless that information is available to the customs authorities through existing commercial, port or transport systems or processes. Wherever possible this notification shall form part of existing manifest or other transport reporting requirements.
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in the case of combined transportation, where the active means of transport leaving the customs territory of the Community is only transporting another means of transport which, after the arrival of the active means of transport at its destination, will move by itself as an active means of transport, carrier means the person who will operate the means of transport which will move by itself once the means of transport leaving the customs territory of the Community has arrived at its destination, in the case of maritime or air traffic under a vessel sharing or contracting arrangement, carrier means the person who has concluded a contract, and issued a bill of lading or air waybill, for the actual carriage of the goods out of the customs territory of the Community.
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(a) a copy of the delivery note signed or authenticated by the consignee outside the customs territory of the Community; (b) the proof of payment or the invoice or the delivery note duly signed or authenticated by the economic operator which brought the goods out of the customs territory of the Community; (c) a declaration signed or authenticated by the company which brought the goods out of the customs territory of the Community; (d) a document certified by the customs authorities of a Member State or a country outside the customs territory of the Community; (e) economic operators’ records of goods supplied to oil and gas drilling and production platforms or wind turbines.
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(a) it has received an "Exit results" message from the customs office of exit; (b) it has, in the cases referred to in Article 796da(2), received no "Exit results" message from the customs office of exit within 10 days, but is satisfied that the evidence provided in accordance with Article 796da(4) is sufficient.
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(a) the ATA carnet shall be issued in a Member State of the Community and endorsed and guaranteed by an association established in the Community forming part of an international guarantee chain. The Commission shall publish a list of the associations; (b) the ATA carnet shall be applicable only to Community goods: -
which have not been subject on export from the customs territory of the Community to customs export formalities with a view to the payment of refunds or other export amounts under the common agricultural policy, in respect of which no other financial benefit has been granted under the common agricultural policy, coupled with an obligation to export the said goods, in respect of which no request for repayment has been submitted;
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(c) the documents referred to in Article 221 must be presented. The customs authorities may require production of the transport document; (d) the goods must be intended for reimportation.
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(a) verify the information given in boxes A to G of the exportation voucher against the goods under cover of the carnet; (b) complete, where appropriate, the box on the cover page of the carnet headed "Certificate by customs authorities"; (c) complete the counterfoil and box H of the exportation voucher; (d) enter its name in box H (b) of the reimportation voucher; (e) retain the exportation voucher.
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(a) "control type I" means controls principally based on the existence of a fence; (b) "control type II" means controls principally based on the formalities carried out in accordance with the requirements of the customs warehousing procedure; (c) "operator" means any person carrying on an activity involving the storage, working, processing, sale or purchase of goods in a free zone or a free warehouse.
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(a) the free zones in existence and in operation in the Community according to the classification under Article 799; (b) the designated customs authorities to which the application referred to in Article 804 must be presented.
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in Article 176 of the Code in the case of a free zone of control type I or a free warehouse; in Article 105 of the Code in the case of a free zone of control type II.
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(a) a detailed description of the stock records kept or to be kept; (b) the nature and customs status of the goods to which these activities relate; (c) where applicable, the customs procedure under which the activities are to be carried out; (d) any other information needed by the customs authorities in order to ensure the proper application of the provisions.
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(a) particulars of marks, identifying numbers, number and kind of packages, the quantity and usual commercial description of the goods and, where relevant, the identification marks of the container; (b) information enabling the goods to be monitored at any time, in particular their location, the customs-approved treatment or use assigned to them after storage in the free zone or free warehouse or their re-entry into another part of the customs territory of the Community; (c) reference particulars of the transport document used on entry and removal of the goods; (d) indication of customs status and, where relevant, reference particulars of the certificate certifying this status referred to in Article 812; (e) particulars of usual forms of handling; (f) as the case may be, one of the indications referred to in Articles 549, 550 or 583; (g) particulars concerning goods which would not be subject upon release for free circulation or temporary importation to import duties or commercial policy measures, the use or destination of which must be checked; (h) any additional particulars required for an exit summary declaration, set out in Annex 30A, when required under Article 182c of the Code.
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(a) the customs office competent for the place from where the goods will leave the customs territory of the Community; or (b) where the goods are to leave the customs territory of the Community by air or sea, the customs office competent for the place where the goods are loaded onto the vessel or aircraft on which they will be brought to a destination outside the customs territory of the Community.
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(a) the exemptions listed in Article 592a; (b) where goods are loaded at a port or airport in the customs territory of the Community for discharge at another Community port or airport, provided that, upon request, evidence in the form of a commercial, port or transport manifest or loading list is made available to the customs office of exit regarding the intended place of unloading. The same applies when the vessel or aircraft that transports the goods is to call at a port or airport outside the customs territory of the Community and those goods are to remain loaded on board the vessel or aircraft during the call at the port or airport outside the customs territory of the Community; (c) where, in a port or airport, the goods are not unloaded from the means of transport which carried them into the customs territory of the Community and which will carry them out of that territory; (d) where the goods were loaded at a previous port or airport in the customs territory of the Community and remain on the means of transport that will carry them out of the customs territory of the Community; (e) where goods in temporary storage or in a control type I free zone are transhipped from the means of transport that brought them to that temporary storage facility or free zone under the supervision of the same customs office onto a vessel, airplane or railway that will carry them from that temporary storage facility or free zone out of customs territory of the Community, provided that: -
(i) the transhipment is undertaken within fourteen calendar days from when the goods were presented for temporary storage or at a control type I free zone; in exceptional circumstances, the customs authorities may extend this period of time in order to deal with those circumstances; (ii) information about the goods is available to the customs authorities; and (iii) the destination of the goods and the consignee do not change, to the knowledge of the carrier;
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(f) where evidence that the goods to be brought out of the customs territory of the Community were already covered by a customs declaration with the exit summary declaration data is made available to the customs office of exit through either the data processing system of the temporary storage holder, the carrier or the port/airport operator, or through another commercial data processing system, provided it has been approved by the customs authorities.
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(a) the customs authorities’ computerised system is not functioning; (b) the electronic application of the person lodging the exit summary declaration is not functioning.
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where, on declaration of the goods for export from the customs territory of the Community, proof is furnished to the customs office at which export formalities are carried out that an administrative measure freeing the goods from restriction has been taken, that any duties, taxes or other charges due have been paid or that, in the circumstances obtaining, the goods may leave the customs territory of the Community without further formalities, or where the goods are transported by direct flight without stopping outside the customs territory of the Community, or by a regular shipping service within the meaning of Article 313a.
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Salida de la Comunidad sometida a restricciones o imposiciones en virtud del (de la) Reglamento/Directiva/Decisión n o … Udpassage fra Fællesskabet undergivet restriktioner eller afgifter i henhold til forordning/direktiv/afgørelse nr. … Ausgang aus der Gemeinschaft — gemäß Verordnung/Richtlinie/Beschluß Nr. … Beschränkungen oder Abgaben unterworfen. Η έξοδος από την Κοινότητα υποβάλλεται σε περιορισμούς η σε επιβαρύνσεις από τον κανονισμό/την οδηγία/την απόφαση αριθ. … Exit from the Community subject to restrictions or charges under Regulation/Directive/Decision No … Sortie de la Communauté soumise à des restrictions ou à des impositions par le règlement ou la directive/décision n o …Uscita dalla Comunità soggetta a restrizioni o ad imposizioni a norma del(la) regolamento/direttiva/decisione n. … Bij uitgang uit de Gemeenschap zijn de beperkingen of heffingen van Verordening/Richtlijn/Besluit nr. … van toepassing. Saída da Comunidade sujeita a restrições ou a imposições pelo(a) Regulamento/Directiva/Decisão n o …Yhteisöstä vientiin sovelletaan asetuksen/direktiinvinl./päätöksen N:o … mukaisia rajoituksia tai maksuja Utförsel från gemenskapen omfattas i enlighet med förordning/direktiv/beslut … av restriktioner eller pålagor Výstup ze Společenství podléhá omezením nebo dávkám podle nařízení/směrnice/rozhodnutí č… Ühenduse territooriumilt väljumine on aluseks piirangutele ja maksudele vastavalt määrusele/direktiivile/otsusele nr… Izvešana no Kopienas, piemērojot ierobežojumus vai maksājumus saskaņā ar Regulu/ Direktīvu/ Lēmumu Nr. … Išvežimui iš Bendrijos taikomi apribojimai arba mokesčiai, nustatyti Reglamentu/ Direktyva/ Sprendimu Nr. … A kilépés a Közösség területéről a … rendelet/irányelv/határozat szerinti korlátozás vagy teher megfizetésének kötelezettsége alá esik Ħruġ mill-Komunita' suġġett għall-restrizzjonijiet jew ħlasijiet taħt Regola/Direttiva/Deċiżjoni Nru … Wyprowadzenie ze Wspólnoty podlega ograniczeniom lub opłatom zgodnie z rozporządzeniem / dyrektywą / decyzją nr … Iznos iz Skupnosti zavezan omejitvam ali obveznim plačilom na podlagi uredbe/direktive/odločbe št… Výstup zo spoločenstva podlieha obmedzeniam alebo platbám podľa nariadenia/smernice/rozhodnutia č… Излизането от Общността подлежи на ограничения или такси съгласно Регламент/Директива/Решение № … Ieșire din … Comunitate supusă restricțiilor sau impozitelor prin Regulamentul/Directiva/Decizia Nr …
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(a) placed under a customs procedure other than the Community transit procedure, or (b) moved without being under a customs procedure.
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goods previously exported from the customs territory of the Community, in respect of which the customs export formalities have been completed with a view to obtaining refunds or other amounts provided for on exportation under the common agricultural policy, or goods in respect of which a financial advantage other than the said refunds or other amounts has been granted under the common agricultural policy, entailing an obligation to export the said goods,
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(i) could not be entered for home use in the country to which they were sent on account of laws in force in that country; (ii) were returned by the consignee as being defective or not in accordance with the provisions of the contract relating to them; (iii) were reimported into the customs territory of the Community because they could not be used for the purposes intended owing to other circumstances outside the exporter's control.
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(a) goods returned to the customs territory of the Community following damage occurring before delivery to the consignee, either to the goods themselves or to the means of transport on which they were carried; (b) goods originally exported for the purposes of consumption or sale in the course of a trade fair or similar occasion which have not been so consumed or sold; (c) goods which could not be delivered to the consignee on account of his physical or legal incapacity to honour the contract under which the goods were exported; (d) goods which, because of natural, political or social disturbances, could not be delivered to their consignee or which reached him after the mandatory delivery date stipulated in the contract under which the goods were exported; (e) products covered by the common organization of the market in fruit and vegetables, exported and sent for sale on consignment, but which were not sold in the market of the third country of destination.
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(a) goods which, after having been exported from the customs territory of the Community, have received no treatment other than that necessary to maintain them in good condition or handling which alters their appearance only; (b) goods which, after having been exported from the customs territory of the Community, received treatment other than that necessary to maintain them in good condition or handling other than that altering their appearance, but which proved to be defective or unsuitable for their intended use, provided that one of the following conditions is fulfilled: -
such treatment or handling was applied to the goods solely with a view to repairing them or restoring them to good condition, their unsuitability for their intended use became apparent only after such treatment or handling had commenced.
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(a) repair or restoration to good condition which became necessary means: any operation to remedy operating defects or material damage suffered by goods while they were outside the customs territory of the Community, without which the goods could no longer be used in the normal way for the purposes for which they were intended; (b) the value of returned goods shall be considered not to be higher, as a result of the operation which they have undergone, than their value at the time of export from the customs territory of the Community, when the operation does not exceed that which is strictly necessary to enable them to continue to be used in the same way as at that time.
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goods for which the following documents are produced in support of the declaration for release for free circulation: -
(a) the copy of the export declaration returned to the exporter by the customs authorities, or a copy of such document certified true by the said authorities; or (b) the information sheet provided for in Article 850. Where evidence available to the customs authorities at the customs office of reimportation or ascertainable by them from the person concerned indicates that the goods declared for free circulation were originally exported from the customs territory of the Community, and at that time satisfied the conditions for acceptance as returned goods, the documents referred to at (a) and (b) shall not be required.
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goods covered by an ATA carnet issued in the Community.
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Sin concesión de restituciones u otras cantidades a la exportación, Ingen restitutioner eller andre beløb ydet ved udførslen, Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen, Δεν έτυχαν επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή, No refunds or other amounts granted on exportation, Sans octroi de restitutions ou autres montants à l'exportation, Senza concessione di restituzioni o altri importi all'esportazione, Geen restituties of andere bij de uitvoer verleende bedragen, Sem concessão de restituições ou outros montantes na exportação, Vietäessä ei myönnetty vientitukea eikä muita määriä /Inga bidrag eller andra belopp har beviljats vid exporten, Inga bidrag eller andra belopp har beviljats vid exporten ,Bez vývozních náhrad nebo jiných částek poskytovaných při vývozu, Ekspordil ei makstud toetusi ega muid summasid, Bez kompensācijas vai citām summām, kas paredzētas par preču izvešanu, Eksportas teisės į grąžinamąsias išmokas arba kitas pinigų sumas nesuteikia, Kivitel esetén visszatérítést vagy egyéb kedvezményt nem vettek igénybe, L-ebda rifużjoni jew ammonti oħra mogħtija fuq esportazzjoni, Nie przyznano dopłat lub innych kwot wynikających z wywozu, Brez izvoznih nadomestil ali drugih izvoznih ugodnosti, Pri vývoze sa neposkytujú žiadne náhrady alebo iné peňažné čiastky, Без възстановявания или други предоставяни суми за или при износ, Fără acordarea de restituiri restituții sau alte sume la export.
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Restituciones y otras cantidades a la exportación reintegradas por … (cantidad), De ved udførslen ydede restitutioner eller andre beløb er tilbagebetalt for … (mængde), Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für … (Menge) zurückbezahlt, Επιδοτήσεις και άλλες χορηγήσεις κατά την εξαγωγή επεστράφησαν για … (ποσότης), Refunds and other amounts on exportation repaid for … (quantity), Restitutions et autres montants à l'exportation remboursés pour … (quantité), Restituzioni e altri importi all'esportazione rimborsati per … (quantità), Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid) terugbetaald, Restituições e outros montantes na exportação reembolsados para … (quantidade), Vientituki ja muut vietäessä maksetut määrät maksettu takaisin … (määrä) osalta /De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet), De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet), or Vývozní náhrady nebo jiné částky poskytované při vývozu vyplaceny za … (množství), Ekspordil makstud toetused ja muud summad tagastatud … (kogus) eest, Kompensācijas un citas par preču izvešanu paredzētas summas atmaksātas par … (daudzums), Grąžinamosios išmokos ir kitos eksporto atveju mokamos pinigų sumos išmokėtos už … (kiekis), Kivitel esetén igénybevett visszatérítés vagy egyéb kedvezmény … (mennyiség) után visszafizetve, Rifużjoni jew ammonti oħra fuq esportazzjoni mogħtija lura għal … (kwantita'), Dopłaty i inne kwoty wynikające z wywozu wypłacono za … (ilość), Izvozna nadomestila ali zneski drugih izvoznih ugodnosti povrnjeni za … (količina), Náhrady a iné peňažné čiastky pri vývoze vyplatené za … (množstvo), Възстановявания и други суми за …(количество), изплатени за износа, Restituiri și alte sume rambursate la export pentru … (cantitatea),
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Título de pago de restituciones u otras cantidades a la exportación anulado por … (cantidad), Ret til udbetaling af restitutioner eller andre beløb ved udførslen er annulleret for … (mængde), Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen Ausfuhrvergünstigungen für … (Menge) ungültig gemacht, Αποδεικτικό πληρωμής επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή ακυρωμένο για … (ποσότης), Entitlement to payment of refunds or other amounts on exportation cancelled for … (quantity), Titre de paiement des restitutions ou autres montants à l'exportation annulé pour … (quantité), Titolo di pagamento delle restituzioni o di altri importi all'esportazione annullato per … (quantità), Aanspraak op restituties of andere bedragen bij uitvoer vervallen voor … (hoeveelheid), Título de pagamento de restituições ou outros montantes à exportação anulado para … (quantidade), Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin peruutettu … (määrä) osalta /Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet), Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet), Nárok na vyplacení vývozních náhrad nebo jiných částek poskytovaných při vývozu za … (množství) zanikl, Õigus saada toetusi või muid summasid ekspordil on … (kogus) eest kehtetuks tunnistatud, Tiesības izmaksāt kompensācijas vai citas summas, kas paredzētas par preču izvešanu, atceltas attiecībā uz … (daudzums), Teisė į grąžinamųjų išmokų arba kitų eksporto atveju mokamų pinigų sumų mokėjimą už … (kiekis) panaikinta, Kivitel esetén … igénybevett visszatérítésre vagy egyéb kedvezményre való jogosultság … (mennyiség) után megszűnt, Mhux intitolati għal ħlas ta'rifużjoni jew ammonti oħra fuq l-esportazzjoni għal … (kwantita'), Uprawnienie do otrzymania dopłat lub innych kwot wynikających z wywozu anulowano dla … (ilość), Upravičenost do izplačila izvoznih nadomestil ali zneskov drugih izvoznih ugodnosti razveljavljena za … (količina), Nárok na vyplatenie náhrad alebo iných peňažných čiastok pri vývoze za … (množstvo) zanikol, Право за плащане на възстановявания или други суми за износа е отменено за … (количество), Dreptul la plata restituirilor sau a altor sume la export a fost anulat pentru … (cantitatea),
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(a) box B has been completed and endorsed by the customs authorities beforehand; and (b) box A has been completed and endorsed by the customs authorities beforehand, where the information contained therein is required.
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DUPLICADO, DUPLIKAT, DUPLIKAT, ΑΝΤΙΓΡΑΦΟ, DULICATE, DUPLICATA, DUPLICATO, DUPLICAAT, SEGUNDA VIA, KAKSOISKAPPALE /DUPLIKAT, DUPLIKAT ,DUPLIKÁT, DUPLIKAAT, DUBLIKĀTS, DUBLIKATAS, MÁSODLAT, DUPLIKAT, DUPLIKAT, DVOJNIK, DUPLIKÁT, ДУБЛИКАТ, DUPLICAT.
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(a) the creation of a mortgage, a charge on land, an antichresis or other right deemed equivalent to a right pertaining to immovable property; (b) the cession of a claim, the pledging, with or without surrendering possession, of goods, securities or claims or, in particular, a savings bank book or entry in the national debt register; (c) the assumption of joint contractual liability for the full amount of the debt by a third party approved for that purpose by the customs authorities and, in particular, the lodging of a bill of exchange the payment of which is guaranteed by such third party; (d) a cash deposit or security deemed equivalent thereto in a currency other than that of the Member State in which the security is given; (e) participation, subject to payment of a contribution, in a general guarantee scheme administered by the customs authorities.
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they do not constitute an attempt to remove the goods unlawfully from customs supervision, they do not imply obvious negligence on the part of the person concerned, and all the formalities necessary to regularize the situation of the goods are subsequently carried out: -
1. exceeding the time limit allowed for assignment of the goods to one of the customs-approved treatments or uses provided for under the temporary storage or customs procedure in question, where the time limit would have been extended had an extension been applied for in time; 2. in the case of goods placed under a transit procedure, failure to fulfil one of the obligations entailed by the use of that procedure, where the following conditions are fulfilled: -
(a) the goods entered for the procedure were actually presented intact at the office of destination; (b) the office of destination has been able to ensure that the goods were assigned a customs-approved treatment or use or were placed in temporary storage at the end of the transit operation; (c) where the time limit set under Article 356 has not been complied with and paragraph 3 of that Article does not apply, the goods have nevertheless been presented at the office of destination within a reasonable time;
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3. in the case of goods placed in temporary storage or under the customs warehousing procedure, handling not authorized in advance by the customs authorities, provided such handling would have been authorized if applied for; 4. in the case of goods placed under the temporary importation procedure, use of the goods otherwise than as provided for in the authorization, provided such use would have been authorized under that procedure if applied for; 5. in the case of goods in temporary storage or placed under a customs procedure, unauthorized movement of the goods, provided the goods can be presented to the customs authorities at their request; 6. in the case of goods in temporary storage or entered for a customs procedure, removal of the goods from the customs territory of the Community or their introduction into a free zone of control type I within the meaning of Article 799 or into a free warehouse without completion of the necessary formalities; 7. in the case of goods or products physically transferred within the meaning of Articles 296, 297 or 511, failure to fulfil one of the conditions under which the transfer takes place, where the following conditions are fulfilled: -
(a) the person concerned can demonstrate, to the satisfaction of the customs authorities, that the goods or products arrived at the specified premises or destination and, in cases of transfer based on Articles 296, 297, 512(2) or 513, that the goods or products have been duly entered in the records of the specified premises or destination, where those Articles require such entry in the records; (b) where a time limit set in the authorisation was not observed, the goods or products nevertheless arrived at the specified premises or destination within a reasonable time;
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8. in the case of goods eligible on release for free circulation for the total or partial relief from import duties referred to in Article 145 of the Code, the existence of one of the situations referred to in Article 204 (1) (a) or (b) of the Code while the goods concerned are in temporary storage or under another customs procedure before being released for free circulation; 9. in the framework of inward processing and processing under customs control, exceeding the time-limit allowed for submission of the bill of discharge, provided the limit would have been extended had an extension been applied for in time; 10. exceeding the time-limit allowed for temporary removal from a customs warehouse, provided the limit would have been extended had an extension been applied for in time.
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(a) in cases in which preferential tariff treatment has been applied in the context of a tariff quota, a tariff ceiling or other arrangements when entitlement to this treatment had been ended at the time of acceptance of the customs declaration without that fact having been published in the Official Journal of the European Communities before the release for free circulation of the goods in question or, where such fact is not published, having been made known in an appropriate manner in the Member State concerned, the person liable for payment for his part having acted in good faith and complied with all the provisions laid down by the legislation in force as regards the customs declaration; (b) in cases in which they consider that the conditions laid down in Article 220(2)(b) of the Code are fulfilled, except those in which the dossier must be transmitted to the Commission pursuant to Article 871. However, where Article 871(2), second indent, is applicable, the customs authorities may not adopt a decision waiving entry in the accounts of the duties in question until the end of a procedure initiated in accordance with Articles 871 to 876. (c) in cases in which the Member State to which the said authorities are subject has been so authorized in accordance with Article 875.
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Article 869(a), Article 236 of the Code in conjunction with Article 220(2)(b) of the Code, where no communication is required under paragraph 2, Article 869(b), where no communication is required under paragraph 2.
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it considers that the Commission has committed an error within the meaning of Article 220(2)(b) of the Code, the circumstances of the case are related to the findings of a Community investigation carried out under Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters or under any other Community legislation or any agreement concluded by the Community with a country or group of countries in which provision is made for carrying out such Community investigations, orOJ L 82, 22.3.1997, p. 1 .the amount not collected from the operator concerned in respect of one or more import or export operations but in consequence of a single error is EUR 500000 or more.
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the Commission has already adopted a decision under the procedure provided for in Articles 872 to 876 on a case involving comparable issues of fact and of law, the Commission is already considering a case involving comparable issues of fact and of law.
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the dossier shows that there is a disagreement between the customs authority that has transmitted the dossier and the person who signed the statement referred to in paragraph 3 as regards the account of the facts, the dossier is obviously incomplete since it contains nothing that would justify its consideration by the Commission, under paragraphs 1 and 2, the dossier should not be transmitted, the existence of a customs debt has not been established, new information relating to the dossier and of a nature to alter substantially its presentation of the facts or legal assessment has been transmitted by the customs authority to the Commission while it is considering the dossier.
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(a) in cases where a request for invalidation of a declaration has been presented, this request is likely to be met; (b) in cases where a request has been presented for remission pursuant to Article 236 in conjunction with Article 220 (2) (b) of the Code or pursuant to Article 238 or Article 239, the customs authorities consider that the conditions laid down in the relevant provision may be regarded as having been fulfilled; (c) in cases other than those referred to under (b), a request has been presented for remission pursuant to Article 236 of the Code and the conditions referred to in the second paragraph of Article 244 of the Code have been fulfilled.
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(a) customs office of entry in the accounts means: the customs office where the import or export duties whose repayment or remission is requested were entered in the accounts; (b) decision-making customs authority means: the customs authority competent to decide on an application for repayment or remission of import or export duties in the Member State where the duties concerned were entered in the accounts;(c) supervising customs office means: the customs office having jurisdiction over the goods which gave rise to entry in the accounts of the import or export duties whose repayment or remission is requested, the said office carrying out certain checks required for appraisal of the application;(d) implementing customs office means: the customs office which adopts the measures necessary to ensure that the decision to repay or remit the import or export duties is correctly implemented.
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where the customs authority to which the application is submitted itself issued the licence or certificate in question, where the ground relied upon in support of the application is a substantive error that has no effect on the attribution of the licence or certificate in question.
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(a) the document issued as evidence of payment, where the amounts concerned have already been collected; (b) the original, or the copy certified by the customs office of reimportation, of the declaration for free circulation relating to the returned goods. This document shall bear one of the following endorsements made by the customs office of reimportation: -
Mercancías de retorno en aplicación de la letra (b) del apartado 2 del artículo 185 del Código , Returvarer i henhold til kodeksens artikel 185, stk. 2, litra (b) ,Rückwaren gemäß Artikel 185 Absatz 2 Buchstabe (b) des Zollkodex ,Εμπορεύματα επανεισαγόμενα κατ' εφαρμογή του άρθρου 185 παράγραφος 2 στοιχείο (β) του κώδικα ,Goods admitted as returned goods under Article 185 (2) (b) of the Code ,Marchandises en retour en application de l'article 185 paragraphe 2 point (b) du code ,Merci in reintroduzione in applicazione dell'articolo 185, paragrafo 2, lettera (b) del codice ,Goederen die met toepassing van artikel 185, lid 2, onder (b), van het Wetboek kunnen worden toegelaten als terugkerende goederen ,Mercadorias de retorno por aplicação da alínea (b) do n ,o 2 do artigo 185o do códigoYhteisön tullikoodeksin 185 artiklan 2 kohdan b alakohdan mukaista palautustavaraa /Returvaror enligt artikel 185.2 (b) i gemenskapens tullkod ,Returvaror enligt artikel 185.2 b i gemenskapens tullkodex ,Vrácené zboží podle čl. 185 odst. 2 písm. b) kodexu, Seadustiku artikli 185(2)(b) alusel tagasitoodud kaubaks tunnistatud kaup, Preces atzītas par atpakaļievestām saskaņā ar Kodeksa 185. panta 2. punkta b) apakšpunktu, Prekės įvežtos kaip grąžintos prekės vadovaujantis Kodekso 185 straipsnio 2 dalies b punktu, A Vámkódex 185. cikke (2) bekezdésének b) pontja értelmében tértiáruként behozott áruk, Oġġetti mdaħħla bħala oġġetti miġjuba lura taħt Artikolu 185(2)(b) tal-Kodiċi, Towary dopuszczone jako towary powracające zgodnie z art. 185 ust. 2 lit. b) Kodeksu, Blago se ponovno uvaža v skladu s členom 185(2)(b) Zakonika, Vrátený tovar podľa článku 185 ods. 2 písm. b) colného zákonníka, Стоки, допуснати като върнати съгласно член 185, параграф 2, точка б от Кодекса, Mărfuri admise ca returnate în baza Articolului 185 (2) (b) din Cod;
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(c) the copy of the export declaration returned to the exporter at the time of completion of the export formalities for the goods, or a copy thereof certified by the customs office of exportation.
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(a) the information necessary for identifying the goods to which it applies; (b) the grounds for repayment or remission of the import or export duties and a reference to the corresponding article of the Code and, where appropriate, the corresponding article of this Title; (c) the use to which the goods may be put or the destination to which they may be sent, depending on the possibilities available in the particular case under the Code and where appropriate on the basis of a specific authorization by the decision-making customs authority; (d) the time limit for completion of the formalities to which repayment or remission of the import or export duties is subject; (e) a statement indicating that the import or export duties will not be repaid or remitted until the implementing customs office has informed the decision-making customs authority that the formalities to which repayment or remission is subject have been completed; (f) particulars of any requirements to which the goods remain subject pending implementation of the decision; (g) a notice informing the recipient that he must give the original of the decision to the implementing customs office of his choice when presenting the goods.
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where appropriate, that the requirements referred to in Article 886 (2) (f) are met, that in all cases the goods are actually used in the manner or sent to the destination specified in the decision to repay or remit import or export duties.
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(a) box 33 shall contain the combined nomenclature code of the goods; (b) box 103 shall indicate in words the net quantity of the goods; (c) box 104 shall contain, as appropriate, either the words "exit from the customs territory of the Community", or one of the following under the heading "other": -
Delivery free of charge to the following charity …, Destruction under customs supervision, Entry for the following customs procedure …, Placing in a free zone or free warehouse;
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(d) box 106 shall contain reference particulars of the decision granting repayment or remission of duties; (e) box 107 shall contain the words "Articles 877 to 912 of Regulation (EEC) No 2454/93".
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in the case of a tariff quota, its volume has not been exhausted, in other cases, the rate of duty normally due has not been re-established.
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(a) the request is accompanied with a certificate of origin, a movement certificate, a certificate of authenticity, an internal Community transit document or with any other appropriate document, indicating that the imported goods were eligible, at the time of acceptance of the declaration for free circulation, for Community treatment, preferential tariff treatment or favourable tariff treatment by reason of the nature of goods; (b) the document thus produced refers specifically to the goods in question; (c) all the conditions relating to acceptance of the said document are fulfilled; (d) all the other conditions for the granting of the Community treatment, a preferential tariff treatment or of a favourable tariff treatment by reason of the nature of goods are fulfilled.
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the defective nature of the goods was taken into consideration in drawing up the terms of the contract, in particular the price, under which the goods were entered for a customs procedure involving the obligation to pay import duties, the goods are sold by the importer after it has been ascertained that they are defective or do not comply with the terms of the contract.
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is based on grounds corresponding to one of the circumstances referred to in Articles 900 to 903, and that these do not result from deception or obvious negligence on the part of the person concerned, it shall repay or remit the amount of import or export duties concerned, is based on grounds corresponding to one of the circumstances referred to in Article 904, it shall not repay or remit the amount of import or export duties concerned.
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(a) non-Community goods placed under a customs procedure involving total or partial relief from import duties or goods released for free circulation with favourable tariff treatment by reason of their end-use are stolen, provided that the goods are recovered promptly and placed again in their original customs situation in the state they were in when they were stolen; (b) non-Community goods are inadvertently withdrawn from the customs procedure involving total or partial relief from the said duties under which they had been placed, provided that, as soon as the error is found, they are placed again in their original customs situation in the state they were in when they were withdrawn; (c) it is impossible to operate the mechanism for opening the means of transport on which goods previously released for free circulation are located and accordingly to unload them on arrival at their destination, provided that they are immediately re-exported; (d) goods originally released for free circulation are subsequently returned to their non-Community supplier, under the outward processing arrangements, to enable him — free of charge — to eliminate defects existing prior to the release of the goods (even if found after release of the goods) or to bring them into line with the provisions of the contract under which they were released for free circulation, and the said supplier decides to keep the goods permanently because he is unable to remedy the defects or because it would not be economic to do so; (e) it is found, when the customs authorities decide on post-clearance entry in the accounts of import duties actually due on goods released for free circulation with full relief from such duties, that the goods in question have been re-exported from the customs territory of the Community without customs supervision, provided it is established that the substantive conditions laid down in the Code for the repayment or remission of such import duties would actually have been met at the time of re-exportation if the amount had been levied when the goods were released for free circulation; (f) a judicial body has forbidden the marketing of an item previously entered for a customs procedure obliging the person concerned to pay import duties under normal conditions, and the said item is re-exported from the customs territory of the Community or destroyed under the control of the customs authorities, provided it is established that the item in question has not actually been used in the Community; (g) the goods have been entered for a customs procedure involving the obligation to pay such duties by a declarant empowered to do so on his own initiative and, through no fault of the declarant, it has not been possible to deliver them to the consignee; (h) the goods have been addressed to the consignee in error by the consignor; (i) the goods are found to be unsuitable for the use for which the consignee intended them because of an obvious factual error in his order; (j) after having been released for a customs procedure involving the obligation to pay import duties, the goods are found not to have complied, at the time of their release, with the rules in force concerning their use or marketing and therefore cannot be used for the purpose intended by the consignee; (k) the use of the goods by the consignee for the purpose intended is prevented or substantially restricted as a result of measures of general scope taken, after the date of release for a customs procedure involving the obligation to pay import duties, by an authority or other body having the appropriate power of decision; (l) total or partial import duty relief applied for by the person concerned in accordance with existing provisions cannot, through no fault of the person concerned, be granted by the customs authorities, who shall accordingly enter in the accounts the import duties which have become due; (m) the goods reached the consignee after the binding delivery dates stipulated in the contract under which they were entered for a customs procedure involving the obligation to pay import duties; (n) it has not been possible to sell the goods in the customs territory of the Community and they are delivered free of charge to charities: -
carrying out their activities in a third country, provided that they are represented in the Community, or carrying out their activities in the customs territory of the Community, provided that they are eligible for relief in the case of importation for free circulation of similar goods from third countries.
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(o) the customs debt has been incurred otherwise than under Article 201 of the Code and the person concerned is able to produce a certificate of origin, a movement certificate, an internal Community transit document or other appropriate document showing that if the imported goods had been entered for free circulation they would have been eligible for Community treatment or preferential tariff treatment, provided the other conditions referred to in Article 890 were satisfied.
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(a) goods entered in error for a customs procedure involving the obligation to pay import duties have been re-exported from the customs territory of the Community without having been previously entered for the customs procedure under which they should have been placed, provided the other conditions laid down in Article 237 of the Code have been met; (b) the goods have been re-exported or destroyed in accordance with Article 238 (2) (b) of the Code without customs supervision, provided the other conditions laid down in the said Article have been met; (c) the goods have been re-exported or destroyed without customs supervision in accordance with Article 900 (1) (c) and (f) to (n), provided the other conditions laid down in Article 900 (2) and (4) have been met.
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(a) production of all the evidence needed to enable the decision-making customs authority to satisfy itself that the goods in respect of which repayment or remission is requested: -
have actually been re-exported from the customs territory of the Community, or have been destroyed under the supervision of authorities or persons empowered to certify such destruction officially;
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(b) the return to the decision-making customs authority of any document certifying the Community status of the goods in question under cover of which the said goods may have left the customs territory of the Community, or the presentation of whatever evidence the said authority considers necessary to satisfy itself that the document in question cannot be used subsequently in connection with any importation of goods into the Community.
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(a) the evidence needed to enable the decision-making customs authority to satisfy itself that the goods in respect of which repayment or remission is requested have actually been re-exported from the customs territory of the Community shall consist of the presentation by the applicant of: -
the original or a certified copy of the declaration for export of the goods from the customs territory of the Community, and certification by the customs office through which the goods actually left the customs territory of the Community.
Where such certification cannot be produced, proof that the goods have left the customs territory of the Community may be presented in the form of: -
certification by the customs office in the third country of destination confirming that the goods have arrived, or the original or a certified copy of the customs declaration for the goods made in the third country of destination.
These documents must be accompanied by administrative and commercial documentation enabling the decision-making customs authority to check that the goods exported from the customs territory of the Community are the same as those which had been declared for a customs procedure involving the obligation to pay import duties, namely: -
the original or a certified copy of the declaration for the said procedure, and where this is considered necessary by the decision-making customs authority, commercial or administrative documents (such as invoices, dispatch details, transit documents or health certificates) containing a full description of the goods (trade description, quantities, marks and other identifying particulars) which were presented with the declaration for the said procedure or with the declaration for export from the customs territory of the Community or the customs declaration made for the goods in the third country of destination, as the case may be;
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(b) The evidence needed to enable the decision-making customs authority to satisfy itself that the goods in respect of which repayment or remission is requested have actually been destroyed under the supervision of authorities or persons authorized to certify officially such destruction shall consist of the presentation by the applicant of: -
a report or declaration of destruction drawn up by the authorities under whose supervision the goods were destroyed, or a certified copy thereof, or a certificate drawn up by the person authorized to certify destruction, accompanied by evidence of his authority.
These documents shall contain a sufficiently full description of the destroyed goods (trade description, quantities, marks and other identifying particulars) to enable the customs authorities to satisfy themselves, by means of comparison with the particulars given in the declaration for a customs procedure involving the obligation to pay import duties and the accompanying commercial documents (invoices, dispatch details, etc.), that the destroyed goods are those which had been declared for the said procedure. -
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(a) re-export from the customs territory of the Community of goods previously entered for a customs procedure involving the obligation to pay import duties, for reasons other than those referred to in Article 237 or 238 of the Code or in Article 900 or 901, notably failure to sell; (b) destruction, for any reason whatsoever, save in the cases expressly provided for by Community legislation, of goods entered for a customs procedure involving the obligation to pay import duties after their release by the customs authorities; (c) presentation, for the purpose of obtaining preferential tariff treatment of goods declared for free circulation, of documents subsequently found to be forged, falsified or not valid for that purpose, even where such documents were presented in good faith.
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the authority considers that a special situation is the result of the Commission failing in its obligations, the circumstances of the case are related to the findings of a Community investigation carried out under Regulation (EC) No 515/97, or under any other Community legislation or any agreement concluded by the Community with countries or groups of countries in which provision is made for carrying out such Community investigations, or the amount for which the person concerned may be liable in respect of one or more import or export operations but in consequence of a single special situation is EUR 500000 or more.
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the Commission has already adopted a decision under the procedure provided for in Articles 906 to 909 on a case involving comparable issues of fact and of law, the Commission is already considering a case involving comparable issues of fact and of law.
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the dossier shows that there is a disagreement between the customs authority that has transmitted the dossier and the person who signed the statement referred to in paragraph 3 as regards the account of the facts, the dossier is obviously incomplete since it contains nothing that would justify its consideration by the Commission, under paragraphs 1 and 2, the dossier should not be transmitted, the existence of a customs debt has not been established, new information relating to the dossier and of a nature to alter substantially its presentation of the facts or legal assessment has been transmitted by the customs authority to the Commission while it is considering the dossier.
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(a) "competent authorities" means: the customs authorities or any other Member State authority responsible for applying this part; (b) "office" means: the customs office or body responsible at local level for applying this part; (c) "T5 control copy" means: a T5 original and copy made out on forms corresponding to the specimen in Annex 63 accompanied where appropriate by either one or more original and copy forms T5 bis corresponding to the specimen in Annex 64 or one or more original and copy loading list T5 corresponding to the specimen in Annex 65. The forms shall be printed and completed in accordance with the explanatory note in Annex 66 and, where appropriate, any additional instructions laid down in other Community rules.
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at the agency designated by those rules or, failing that, at either the office which issues the T5 control copy or another office designated for that purpose by the Member State to which that office belongs, and in that manner laid down in those rules or, failing that, by the authorities of that Member State.
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Garantía constituida por un importe de … euros Sikkerhed på … EUR Sicherheit in Höhe von … EURO geleistet Κατατεθείσα εγγύηση ποσού … ΕΥΡΩ Guarantee of EUR … lodged Garantie d'un montant de … euros déposée Garanzia dell'importo di … EURO depositata Zekerheid voor … euro Entregue garantia num montante de … EURO Annettu … euron suuruinen vakuus Säkerhet ställd till et belopp av … euro .Celní dluh ve výši … EUR zajištěn Esitatud tagatis EUR … Galvojums par EUR … iesniegts Pateikta garantija … EUR sumai … EUR vámbiztosíték letétbe helyezve Garanzija fuq l-EUR … saret Złożono zabezpieczenie w wysokości … EUR Položeno zavarovanje v višini … EUR Poskytnuté zabezpečenie vo výške … EUR .Обезпечение от … EUR представено Garanție depusă în sumă de … EUR .
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Mercancías no incluidas en un régimen aduanero Ingen forsendelsesprocedure Nicht in einem Zollverfahren befindliche Waren Εμπορεύματα εκτός τελωνειακού καθεστώτος Goods not covered by a customs procedure Marchandises hors régime douanier Merci non vincolate ad un regime doganale Geen douaneregeling Mercadorias não sujeitas a regime aduaneiro Tullimenettelyn ulkopuolella olevat tavarat Varorna omfattas inte av något tullförfarande .Zboží mimo celní režim Kaup, millele ei rakendata tolliprotseduuri Preces, kurām nav piemērota muitas procedūra Prekės, kurioms netaikoma muitinės procedūra Vámeljárás alá nem vont áruk Oġġetti mhux koperti bi proċedura tad-Dwana Towary nieobjęte procedurą celną Blago ni vključeno v carinski postopek Tovar nie je v colnom režime .Стоки, които не са под митнически режим Mărfuri care nu sunt acoperite de un regim vamal .
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(a) in the case of the T5 form, the name and stamp of the office, the signature of the competent person, the date of authentication and a registration number which may be pre-printed; (b) in the case of the T5 bis form or T5 loading list, the registration number appearing on the T5 form. That number shall be inserted either by means of a stamp incorporating the name of the office or by hand; in the latter case it shall be accompanied by the official stamp of the said office.
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for goods leaving by sea, the office of destination shall be the office responsible for the port where the goods are loaded on the vessel operating a service other than a regular shipping service within the meaning of Article 313a, for goods leaving by air, the office of destination shall be the office responsible for the international Community airport, within the meaning of Article 190(b), at which the goods are loaded on an aircraft bound for an airport outside the Community, for goods leaving by any other modes of transport, the office of destination shall be the office of exit referred to in Article 793(2).
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Extracto del ejemplar de control T5 inicial (número de registro, fecha, oficina y país de expedición): … Udskrift af det oprindelige kontroleksemplar T5 (registreringsnummer, dato, sted og udstedelsesland): … Auszug aus dem ursprünglichen Kontrollexemplar T5 (Registriernummer, Datum, ausstellende Stelle und Ausstellungsland): … Απόσπασμα του αρχικού αντιτύπου ελέγχου Τ5 (αριθμός πρωτοκόλλου, ημερομηνία, τελωνείο και χώρα έκδοσης): … Extract of the initial T5 control copy (registration number, date, office and country of issue): … Extrait de l'exemplaire de contrôle T5 initial (numéro d'enregistrement, date, bureau et pays de délivrance): … Estratto dell'esemplare di controllo T5 originale (numero di registrazione, data, ufficio e paese di emissione): … Uittreksel van het oorspronkelijke controle-exemplaar T5 (registratienummer, datum, kantoor en land van afgifte): … Extracto do exemplar de controlo T5 inicial (número de registo, data, estância e país de emissão): … Ote alun perin annetusta T5-valvontakappaleesta (kirjaamisnumero, antamispäivämäärä, -toimipaikka ja -maa): … Utdrag ur ursprungligt kontrollexemplar T5 (registreringsnummer, datum, utfärdande kontor och land): … .Výpis z původního kontrolního výtisku T5 (evidenční číslo, datum, úřad a země vystavení): … Väljavõte esialgsest T5 kontrolleksemplarist (registreerimisnumber, kuupäev, väljaandnud asutus ja riik): … Izraksts no sākotnējā T5 kontroleksemplāra (reģistrācijas numurs, datums, izdevēja iestāde un valsts): … Išrašas iš pirminio T5 kontrolinio egzemplioriaus (registracijos numeris, data, išdavusi įstaiga ir valstybė): … Az eredeti T5 ellenőrző példány kivonata (nyilvántartási szám, kiállítás dátuma, a kiállító ország és hivatal neve): … Estratt tal-kopja ta' kontroll tat-T5 inizjali (numru ta'reġistrazzjoni, data, uffiċċju u pajjiż fejn ġie maħruġ id-dokument) Wyciąg z wyjściowej karty kontrolnej T5 (numer ewidencyjny, data, urząd i kraj wystawienia): … Izpisek iz prvotnega kontrolnega izvoda T5 (evidenčna številka, datum, urad in država izdaje): … Výpis z pôvodného kontrolného výtlačku T5 (registračné číslo, dátum, vydávajúci úrad a krajina vydania): … .Извлечение от първоначално издадения оначалния контролен формуляр Т5 (регистрационен номер, дата, митническо учреждение и страна на издаване): … Extras din exemplarul de control T5 inițial (număr de înregistrare, data, biroul ți țara emitente): … .
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… (número) extractos expedidos — copias adjuntas … (antal) udstedte udskrifter — kopier vedføjet … (Anzahl) Auszüge ausgestellt — Durchschriften liegen bei … (αριθμός) εκδοθέντα αποσπάσματα — συνημμένα αντίγραφα … (number) extracts issued — copies attached … (nombre) extraits délivrés — copies ci-jointes … (numero) estratti rilasciati — copie allegate … (aantal) uittreksels afgegeven — kopieën bijgevoegd … (número) de extractos emitidos — cópias juntas Annettu … (lukumäärä) otetta — jäljennökset liitteenä … (antal) utdrag utfärdade — kopier bifogas .… (počet) vystavených výpisů — kopie přiloženy väljavõtted … (arv) — koopiad lisatud Izsniegti … (skaits) izraksti — kopijas pielikumā Išduota … (skaičius) išrašų — kopijos pridedamos … (számú) kivonat kiadva — másolatok csatolva … (numru) estratti maħruġa kopji mehmuża … (ilość) wydanych wyciągów — kopie załączone … (število) izdani izpiski — izvodi priloženi (počet) vyhotovených výpisov – kópie priložené .… (брой) издадени извлечения — приложени формуляри … (numărul) de extrase emise — copii anexate .
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the person concerned is not responsible for the failure to apply for or to issue that document when the goods were dispatched or he can furnish proof that the failure is not due to any deception or obvious negligence on his part, the person concerned furnishes proof that the T5 control copy relates to goods in respect of which all the formalities have been completed, the person concerned produces the documents required for the issue of the said T5 control copy, it is established to the satisfaction of the competent authorities that the retrospective issue of the T5 control copy cannot give rise to the securing of financial benefits which would not be warranted in the light of the procedure used, the customs status of the goods and their use and/or destination.
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Expedido a posteriori Udstedt efterfølgende nachträglich ausgestellt Εκδοθέν εκ των υστέρων Issued retrospectively Délivré a posteriori Rilasciato a posteriori achteraf afgegeven Emitido a posteriori Annettu jälkikäteen Utfärdat i efterhand Vystaveno dodatečně Välja antud tagasiulatuvalt Izsniegts retrospektīvi Retrospektyvusis išdavimas Kiadva visszamenőleges hatállyal Maħruġ retrospettivament Wystawiona retrospektywnie Izdano naknadno Vyhotovené dodatočne Издаден впоследствие Eliberat ulteriorEmis a posteriori
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DUPLICADO DUPLIKAT DUPLIKAT ΑΝΤΙΓΡΑΦΟ DUPLICATE DUPLICATA DUPLICATO DUPLICAAT SEGUNDA VIA KAKSOISKAPPALE DUPLIKAT .DUPLIKÁT DUPLIKAAT DUBLIKĀTS DUBLIKATAS MÁSODLAT DUPLIKAT DUPLIKAT DVOJNIK DUPLIKÁT .ДУБЛИКАТ DUPLICAT .
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(a) prescribe the use of forms bearing a distinctive mark as a means of identifying the authorised consignors; (b) stipulate that box A of the form, "Office of departure": -
be stamped in advance with the stamp of the office of departure and signed by an official of that office; or be stamped by the authorised consignor with a special approved metal stamp conforming to the specimen in Annex 62, or be pre-printed with the imprint of the special stamp conforming to the specimen in Annex 62 if printed by a printer approved for that purpose. This imprint may also be entered by an integrated electronic or automatic data-processing system;
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(c) authorise the authorised consignor not to sign forms stamped with the special approved stamp referred to in Annex 62 which are made out by an integrated electronic or automatic data-processing system. In this event, the space reserved for the signature of the declarant in box 110 of the forms shall contain one of the following phrases: -
Dispensa de la firma, artículo 912 octavo del Reglamento (CEE) n o 2454/93 Underskriftsdispensation, artikel 912g i forordning (EØF) nr. 2454/93 Freistellung von der Unterschriftsleistung, Artikel 912g der Verordnung (EWG) Nr. 2454/93 Απαλλαγή από την υποχρέωση υπογραφής, άρθρο 912 ζ του κανονισμού (ΕΟΚ) αριθ. 2454/93 Signature waived — Article 912g of Regulation (EEC) No 2454/93 Dispense de signature, article 912 octies du règlement (CEE) n o 2454/93Dispensa dalla firma, articolo 912 octies del regolamento (CEE) n. 2454/93 Vrijstelling van ondertekening — artikel 912 octies van Verordening (EEG) nr. 2454/93 Dispensada a assinatura, artigo 912 o — G do Regulamento (CE) n. 2454/93Vapautettu allekirjoituksesta — asetuksen (ETY) N:o 2454/93 912g artikla Befriad från underskrift, artikel 912g i förordning (EEG) nr 2454/93 .Podpis se nevyžaduje — článek 912g nařízení (EHS) č. 2454/93 Allkirjanõudest loobutud — määruse (EMÜ) nr 2454/93 artikkel 912g Derīgs bez paraksta — Regulas (EEK) Nr.2454/93 912.g pants Leista nepasirašyti — Reglamentas (EEB) Nr. 2454/93, 912g straipsnis Aláírás alól mentesítve — a 2454/93/EGK rendelet 912g. cikke Firma mhux meħtieġa — Artikolu 912g tar-Regolament (KEE) 2454/93 Zwolniony ze składania podpisu — art. 912g rozporządzenia (EWG) nr 2454/93 Opustitev podpisa — člen 912g člen uredbe (EGS) št. 2454/93 Oslobodenie od podpisu – článok 912g nariadenia (EHS) č. 2454/93 .Освободен от подпис — член 912ж на Регламент (ЕИО) № 2454/93 Dispensă de semnătură — Articolul 912g din Regulamentul (CEE) Nr. 2454/93 .
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in box A ("Office of departure") the date on which the goods were consigned and the number allocated to the declaration, and in box D ("Control by office of departure)" of the T5 form one of the endorsements: -
Procedimiento simplificado, artículo 912 octavo del Reglamento (CEE) n o 2454/93 Forenklet fremgangsmåde, artikel 912g i forordning (EØF) nr. 2454/93 Vereinfachtes Verfahren, Artikel 912g der Verordnung (EWG) Nr. 2454/93 Απλουστευμένη διαδικασία, άρθρο 912 ζ) του κανονισμού (ΕΟΚ) αριθ. 2454/93 Simplified procedure — Article 912g of Regulation (EEC) No 2454/93 Procédure simplifiée, article 912 octies du règlement (CEE) n o 2454/93Procedura semplificata, articolo 912 octies del regolamento (CEE) n. 2454/93 Vereenvoudigde procedure, artikel 912 octies van Verordening (EEG) nr. 2454/93 Procedimento simplificado, artigo 912 o — G do Regulamento (CE) no 2454/93Yksinkertaistettu menettely — asetuksen (ETY) N:o 2454/93 912g artikla Förenklat förfarande, artikel 912g i förordning (EEG) nr 2454/93 Zjednodušený postup-článek 912g Nařízení (EHS) č. 2454/93 Lihtsustatud tolliprotseduur — määruse (EMÜ) nr 2454/93 artikkel 912g Vienkāršota procedūra — Regulas (EEK) Nr.2454/93 912.g pants Supaprastinta procedūra — Reglamentas (EEB) Nr. 2454/93, 912g straipsnis Egyszerűsített eljárás — a 2454/93/EGK rendelet 912g. cikke Proċedura simplifikata — Artikolu 912g tar-Regolament (KEE) 2454/93 Procedura uproszczona — art. 912g rozporządzenia (EWG) nr 2454/93 Poenostavljen postopek — člen 912g uredbe (EGS) št. 2454/93 Zjednodušený postup — článok 912g nariadenia (EHS) č. 2454/93 Опростена процедура — член 912ж на Регламент (ЕИО) № 2454/93 Procedură simplicată — Articolul 912g din Regulamentul (CEE) Nr. 2454/93
and, where appropriate, particulars of the period within which the goods must be presented at the office of destination, the identification measures applied and references to the dispatch document. -
-
the office or offices competent to act as offices of departure for consignments, the period within which, and the procedure by which, the authorised consignor is to inform the office of departure of the consignment to be sent, in order that the office may carry out any controls, including any required by Community rules, before the departure of the goods, the period within which the goods must be presented at the office of destination; this period shall be determined according to the conditions of transport or by Community rules, the measures to be taken to identify the goods, which may include the use of special seals approved by the competent authorities and affixed by the authorised consignor, the means for providing guarantees where the issue of the T5 control copy is conditional thereon.
-
Regulation (EEC) No 37/70 of the Commission of 9 January 1970 on determining the origin of essential spare parts for use with any piece of equipment machine, apparatus or vehicle dispatched beforehand ,OJ No L 7, 10.1.1970, p. 6 . Regulation (EEC) No 2632/70 of the Commission of 23 December 1970 determining the origin of radio and television receivers ,OJ No L 279, 24.12.1970, p. 35 .Regulation (EEC) No 315/71 of the Commission of 12 February 1971 on determining the origin of basic wines intended for the preparation of vermouth, and the origin of vermouth ,OJ No L 36, 13.2.1971, p. 10 .Regulation (EEC) No 861/71 of the Commission of 27 April 1971 on determining the origin of tape recorders ,OJ No L 95, 28.4.1971, p. 11 .Regulation (EEC) No 3103/73 of the Commission of 14 November 1973 on certificates of origin and applications for such certificates ,OJ No L 315, 16.11.1973, p. 34 .Commission Regulation (EEC) No 2945/76 of 26 November 1976 laying down provisions for the implementation of Council Regulation (EEC) No 754/76 on the customs treatment applicable to goods returned to the customs territory of the Community , as last amended by the Act of Accession of Spain and Portugal,OJ No L 335, 4.12.1976, p. 1 .Commission Regulation (EEC) No 137/79 of 19 December 1978 on the institution of a special method of administrative cooperation for applying intra-Community treatment to the fishery catches of vessels of Member States , as last amended by Regulation (EEC) No 3399/91OJ No L 20, 27.1.1979, p. 1 . ,OJ No L 320, 22.11.1991, p. 19 .Commission Regulation (EEC) No 1494/80 of 11 June 1980 on interpretative notes and generally. accepted accounting principles for the purposes of customs value ,OJ No L 154, 21.6.1980, p. 3 .Commission Regulation (EEC) No 1495/80 of 11 June 1980 implementing certain provisions of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes , as last amended by Regulation (EEC) No 558/91OJ No L 154, 21.6.1980, p. 14 . ,OJ No L 62, 8.3.1991, p. 24 .Commission Regulation (EEC) No 1496/80 of 11 June 1980 on the declaration of particulars relating to customs value and on documents to be furnished , as last amended by Regulation (EEC) No 979/93OJ No L 154, 21.6.1980, p. 16 . ,OJ No L 101, 27.4.1993, p. 7 .Commission Regulation (EEC) No 1574/80 of 20 June 1980 laying down provisions for the implementation of Articles 16 and 17 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties ,OJ No L 161, 26.6.1980, p. 3 .Commission Regulation (EEC) No 3177/80 of 5 December 1980 on the place of introduction to be taken into consideration in applying Article 14 (2) of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes , as last amended by Regulation (EEC) No 2779/90OJ No L 335, 12.12.1980, p. 1 . ;OJ No L 267, 29.9.1990, p. 36 .Commission Regulation (EEC) No 3179/80 of 5 December 1980 on postal charges to be taken into consideration when determining the customs value of goods sent by post , as last amended by Regulation (EEC) No 1264/90OJ No L 335, 12.12.1980, p. 62 . ,OJ No L 124, 15.5.1990, p. 32 .Commission Regulation (EEC) No 553/81 of 12 February 1981 on certificates of origin and applications for such certificates ,OJ No L 59, 5.3.1981, p. 1 .Commission Regulation (EEC) No 1577/81 of 12 June 1981 establishing a system of simplified procedures for the determination of the customs value of certain perishable goods , as last amended by Regulation (EEC) No 3334/90OJ No L 154, 13.6.1981, p. 26 . ,OJ No L 321, 21.11.1990, p. 6 .Commission Directive 82/57/EEC of 17 December 1981 laying down certain provisions for implementing Council Directive 79/695/EEC on the harmonization of procedures for the release of goods for free circulation , as last amended by Directive 83/371/EECOJ No L 28, 5.2.1982, p. 38 . ,OJ No L 204, 28.7.1983, p. 63 .Commission Directive 82/347/EEC of 23 April 1982 laying down certain provisions for implementing Council Directive 81/177/EEC on the harmonization of procedures for the export of Community goods ,OJ No L 156, 7.6.1982, p. 1 .Commission Regulation (EEC) No 3040/83 of 28 October 1983 laying down provisions for the implementation of Articles 2 and 14 of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties ,OJ No L 297, 29.10.1983, p. 13 .Commission Regulation (EEC) No 3158/83 of 9 November 1983 on the incidence of royalties and licence fees in customs value ,OJ No L 309, 10.11.1983, p. 19 .Commission Regulation (EEC) No 1751/84 of 13 June 1984 laying down certain provisions for the application of Council Regulation (EEC) No 3599/82 , as last amended by Regulation (EEC) No 3693/92OJ No L 171, 29.6.1984, p. 1 . ,OJ No L 374, 22.12.1992, p. 28 .Commission Regulation (EEC) 3548/84 of 17 December 1984 laying down certain provisions for the application of Regulation (EEC) No 2763/83 on arrangements permitting goods to be processed under customs control before being put into free circulation , as last amended by Regulation (EEC) No 2361/87OJ No L 331, 19.12.1984, p. 5 . ,OJ No L 215, 5.8.1987, p. 9 .Commission Regulation (EEC) No 1766/85 of 27 June 1985 on the rates of exchange to be used in the determination of customs value , as last amended by Regulation (EEC) No 593/91OJ No L 168, 28.6.1985, p. 21 . ,OJ No L 66, 13.3.1991, p. 14 .Commission Regulation (EEC) No 3787/86 of 11 December 1986 on the annulment or revocation of authorizations issued under certain customs procedures with economic impact ,OJ No L 350, 12.12.1986, p. 14 .Commission Regulation (EEC) No 3799/86 of 12 December 1986 laying down provisions for the implementation of Council Regulation (EEC) No 1430/79 on the repayment or remission of import or export duties ,OJ No L 352, 13.12.1986, p. 19 .Commission Regulation (EEC) No 2458/87 of 31 July 1987 laying down provisions for the implementation of Council regulation (EEC) No 2473/86 on outward processing relief arrangements and the standard exchange system , as last amended by Regulation (EEC) No 3692/92OJ No L 230, 17.8.1987, p. 1 . ,OJ No L 374, 22.12.1992 p. 26 .Commission Regulation (EEC) No 4128/87 of 9 December 1987 laying down conditions for the entry of flue-cured Virginia type, light air-cured Burley type (including Burley hybrids), light air-cured Maryland type and fire-cured tobacco, falling within subheadings24011010 to24011049 and24011049 and24012010 to24012049 of the combined nomenclature ,OJ No L 387, 31.12.1987, p. 1 .Commission Regulation (EEC) No 4129/87 of 9 December 1987 specifying the conditions for the inclusion of certain live animals of the domestic bovine species and certain meat of the bovine species under the combined nomenclature listed in Annex C to the Agreement between the European Economic Community and Yugoslavia ,OJ No L 387, 31.12.1987, p. 9 .Commission Regulation (EEC) No 4130/87 of 9 December 1987 laying down conditions for the entry of fresh table grapes of the variety Emperor (Vitis vinifera cv ) falling within subheading08061011 of the combined nomenclature ,OJ No L 387, 31.12.1987, p. 16 .Commission Regulation (EEC) No 4131/87 of 9 December 1987 determining the conditions of entry of port, Madeira, sherry, Setubal muscatel and Tokay (Aszu and Szamorodni) wines falling within subheadings22042141 ,22042151 ,22042941 ,22042945 ,22042951 and22042955 of the combined nomenclature , as last amended by Regulation (EEC) No 2490/91OJ No L 387, 31.12.1987, p. 22 . ,OJ No L 231, 20.8.1991, p. 1 .Commission Regulation (EEC) No 4132/87 of 9 December 1987 determining the conditions for the inclusion of bourbon whiskey under subheadings22083011 and22083019 of the combined nomenclature ,OJ No L 387, 31.12.1987, p. 36 .Commission Regulation (EEC) No 4133/87 of 9 December 1987 determining the conditions for the admission of vodka of combined nomenclature subheadings22089031 and22089059 , imported into the Community, to the tariff conditions provided for in the agreement between the European Economic Community and the Republic of Finland on mutual trade in wines and spirituous beverages ,OJ No L 387, 31.12.1987, p. 42 .Commission Regulation (EEC) No 4134/87 of 9 December 1987 determining the conditions of entry of preparations known as cheese fondues to be included under subheading21069010 of the combined nomenclature ,OJ No L 387, 31.12.1987, p. 48 .Commission Regulation (EEC) No 4135/87 of 9 December 1987 determining the conditions of entry of natural sodium nitrate and natural potassic sodium nitrate falling within subheadings31025010 and31059110 respectively of the combined nomenclature ,OJ No L 387, 31.12.1987, p. 54 .Commission Regulation (EEC) No 4136/87 of 9 December 1987 determining the conditions of entry of horses intended for slaughter under subheading01011910 of the combined nomenclature ,OJ No L 387, 31.12.1987, p. 60 .Commission Regulation (EEC) No 4137/87 of 9 December 1987 determining the conditions of entry of goods under subheadings04081190 ,04089190 ,04089990 ,11062010 ,25010051 ,35021010 and35029010 of the combined nomenclature ,OJ No L 387, 31.12.1987, p. 63 .Commission Regulation (EEC) No 4138/87 of 9 December 1987 determining the conditions under which contain potatoes, sweet corn, cereals, oil seeds and oleoginous fruit, for sowing, are eligible on import for a favourable tariff arrangement by reason of their end-use ,OJ No L 387, 31.12.1987, p. 67 .Commission Regulation (EEC) No 4139/87 of 9 December 1987 determining the conditions under which certain petroleum products are eligible on import for a favourable tariff arrangement by reason of their end-use ,OJ No L 387, 31.12.1987, p. 70 .Commission Regulation (EEC) No 4140/87 of 9 December 1987 determining the conditions of entry of bolting cloth, not made up, under subheading59112000 of the combined nomenclature ,OJ No L 387, 31.12.1987, p. 74 .Commission Regulation (EEC) No 4141/87 of 9 December 1987 determining the conditions under which goods for certain categories of aircraft and ships are eligible on import for a favourable tariff arrangement by reason of their end-use , as last amended by Regulation (EEC) No 1418/81OJ No L 387, 31.12.1987, p. 76 . ,OJ No L 135, 30.5.1991, p. 28 .Commission Regulation (EEC) No 4142/87 of 9 December 1987 determining the conditions under which certain goods are eligible on import for a favourable tariff arrangement by reason of their end-use , as last amended by Regulation (EEC) No 3803/92OJ No L 387, 31.12.1987, p. 82 . ,OJ No L 384, 30.12.1992 p. 15 .Commission Regulation (EEC) No 693/88 of 4 March 1988 on the definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countries , as last amended by Regulation (EEC) No 3660/92OJ No L 77, 22.3.1988, p. 77 . ,OJ No L 370, 19.12.1992, p. 11 .Commission Regulation (EEC) No 809/88 of 14 March 1988 on the definition of the concept of "originating products" and methods of administrative cooperation applicable to imports into the Community of products originating in the Occupied Territories , as last amended by Regulation (EEC) No 2774/88OJ No L 86, 30.3.1988, p. 1 . ,OJ No L 249, 8.9.1988, p. 5 .Commission Regulation (EEC) No 4027/88 of 21 December 1988 laying down provisions for the temporary importation of containers , as last amended by Regulation (EEC) No 3348/89OJ No L 355, 23.12.1988, p. 22 . ,OJ No L 323, 8.11.1989, p. 17 .Commission Regulation (EEC) No 288/89 of 3 February 1989 on determining the origin of integrated circuits ,OJ No L 33, 4.2.1989, p. 23 .Commission Regulation (EEC) No 597/89 of 8 March 1989 laying down provisions for the implementation of Council Regulation (EEC) No 2144/87 on customs debt ,OJ No L 65, 9.3.1989, p. 11 .Commission Regulation (EEC) No 2071/89 of 11 July 1989 on determining the origin of photocopying apparatus, incorporating an optical system or of the contract type ,OJ No L 196, 12.7.1989, p. 24 .Commission Regulation (EEC) No 3850/89 of 15 December 1989 laying down provisions for the implementation of Council Regulation (EEC) No 802/68 of27 June 1968 on the common definition of the concept of the origin of goods in respect of certain agricultural products subject to special import arrangements ,OJ No L 374, 22.12.1989, p. 8 .Commission Regulation (EEC) No 2561/90 of 30 July 1990 laying down provisions for the implementation of Council Regulation (EEC) No 2503/88 on customs warehouses , as last amended by Commission Regulation (EEC) No 3001/92OJ No L 246, 10.9.1990, p. 1 . ,OJ No L 301, 17.10.1992, p. 16 .Commission Regulation (EEC) No 2562/90 of 30 July 1990 laying down provisions for the implementation of Council Regulation (EEC) No 2504/88 on free zones and free warehouses , as last amended by Commission Regulation (EEC) No 2485/91OJ No L 246, 10.9.1990, p. 33 . ,OJ No L 228, 17.8.1991, p. 34 .Commission Regulation (EEC) No 2883/90 of 5 October 1990 on determining the origin or grape juice ,OJ No L 276, 6.10.1990, p. 13 .Commission Regulation (EEC) No 2884/90 of 5 October 1990 on determining the origin of certain goods produced from eggs ,OJ No L 276, 6.10.1990, p. 14 .Commission Regulation (EEC) No 3561/90 of 11 December 1990 on determining the origin of certain ceramic products ,OJ No L 347, 12.12.1990, p. 10 .Commission Regulation (EEC) No 3620/90 of 14 December 1990 on determining the origin of the meat and offals, fresh, chilled or frozen, of certain domestic animals ,OJ No L 351, 15.12.1990, p. 25 .Commission Regulation (EEC) No 3672/90 of 18 December 1990 on determining the origin of ball, roller or needle roller bearings ,OJ No L 356, 19.12.1990, p. 30 .Commission Regulation (EEC) No 3716/90 of 19 December 1990 laying down provisions for the implementation of Council Regulation (EEC) No 4046/89 on the security to be given to ensure payment of a customs debt ,OJ No L 358, 21.12.1990, p. 48 .Commission Regulation (EEC) No 3796/90 of 21 December 1990 laying down provisions for the implementation of Council Regulation (EEC) No 1714/90 on the information provided by the customs authorities of the Member States concerning the classification of goods in the customs nomenclature , as last amended by Regulation (EEC) No 2674/92OJ No L 365, 28.12.1990, p. 17 . ,OJ No L 271, 16.9.1992, p. 5 .Commission Regulation (EEC) No 1364/91 of 24 May 1991 determining the origin of textiles and textile articles falling within Section XI of the Combined Nomenclature ,OJ No L 130, 25.5.1991, p. 18 .Commission Regulation (EEC) No 1365/91 of 24 May 1991 on determining the origin of cotton linters, impregnated felt and nonwovens, articles of apparel of leather, footwear and watch straps of textiles ,OJ No L 130, 25.5.1991, p. 28 .Commission Regulation (EEC) No 1593/91 of 12 June 1991 providing for the implementation of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents ,OJ No L 148, 13.6.1991, p. 11 .Commission Regulation (EEC) No 1656/91 of 13 June 1991 laying down special provisions applicable to certain types of inward processing operations or processing under customs control ,OJ No L 151, 15.6.1991, p. 39 .Commission Regulation (EEC) No 2164/91 of 23 July 1991 laying down provisions for the implementation of Article 5 (2) of Council Regulation (EEC) No 1697/79 on the post-clearance recovery of import duties or export duties which have not been required of the person liable for payment on goods entered for a customs procedure involving the obligation to pay such duties ,OJ No L 201, 24.7.1991, p. 16 .Commission Regulation (EEC) No 2228/91 of 26 June 1991 laying down provisions for the implementation of Regulation (EEC) No 1999/85 on inward processing relief arrangements , as last amended by Regulation (EEC) No 3709/92OJ No L 210, 31.7.1991, p. 1 . ,OJ No L 378, 23.12.1992, p. 6 .Commission Regulation (EEC) No 2249/91 of 25 July 1991 laying down provisions for the implementation of Council Regulation (EEC) No 1855/89 for the temporary importation of means of transport ,OJ No L 204, 27.7.1991, p. 31 .Commission Regulation (EEC) No 2365/91 of 31 July 1991 laying down the conditions for use of the ATA carnet for the temporary importation of goods into the customs territory of the Community or their temporary exportation from that territory ,OJ No L 216, 3.8.1991, p. 24 .Commission Regulation (EEC) No 3717/91 of 18 December 1991 drawing up the list of goods which may benefit from the arrangements permitting goods to be processed under customs control before being put into free circulation , as last amended by Regulation (EEC) No 209/93OJ No L 351, 20.12.1991, p. 23 . ,OJ No L 25, 2.2.1993, p. 18 .Commission Regulation (EEC) No 343/92 of 22 January 1992 on the definition of the concept of originating products and methods of administrative cooperation applicable to imports into the Community of products originating in the Republics of Croatia and Slovenia and the Yugoslav Republics of Bosnia-Herzegovina and Macedonia , as last amended by Regulation (EEC) No 3660/92OJ No L 38, 14.2.1992, p. 1 . ,OJ No L 370, 19.12.1992, p. 11 .Commission Regulation (EEC) No 1214/92 of 12 April 1992 on provisions for the implementation of the Community transit procedure and for certain simplifications of that procedure , as last amended by Regulation (EEC) No 3712/92OJ No L 132, 16.5.1992, p. 1 . ,OJ No L 378, 23.12.1992, p. 15 .Commission Regulation (EEC) No 1823/92 of 3 July 1992 laying down detailed rules for the application of Council Regulation (EEC) No 3925/91 concerning the elimination of controls and formalities applicable to the cabin and hold baggage of persons taking an intra-Community flight and the baggage of persons taking an intra-Community sea crossing ,OJ No L 185, 4.7.1992, p. 8 .Commission Regulation (EEC) No 2453/92 of 31 July 1992 implementing Council Regulation (EEC) No 717/91 concerning the Single Administrative Document , as last amended by Regulation (EEC) No 607/93OJ No L 249, 28.8.1992, p. 1 . ,OJ No L 65, 17.3.1993, p. 5 .Commission Regulation (EEC) No 2674/92 of 15 September 1992 supplementing the implementing provisions of Council Regulation (EEC) No 1715/90 on the information provided by the customs authorities of the Member States concerning the classification of goods in the customs nomenclature ,OJ No L 271, 16.9.1992, p. 1 .Commission Regulation (EEC) No 2713/92 of 17 September 1992 on the movement of goods between certain parts of the customs territory of the Community ,OJ No L 275, 18.9.1992, p. 11 .Commission Regulation (EEC) No 3269/92 of 10 November 1992 laying down certain implementing provisions of Articles 161, 182 and 183 of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, relating to the export and re-export procedure and to goods leaving the customs territory of the Community ,OJ No L 326, 12.11.1992, p. 11 .Commission Regulation (EEC) No 3566/92 of 8 December 1992 on the documents to be used for the purpose of implementing Community measures entailing verification of the use and/or destination of goods ,OJ No L 362, 11.12.1992, p. 11 .Commission Regulation (EEC) No 3689/92 of 21 December 1992 laying down detailed rules for the application of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents and of Council Regulation (EEC) No 3599/82 on temporary importation arrangements ,OJ No L 374, 22.12.1992, p. 14 .Commission Regulation (EEC) No 3691/92 of 21 December 1992 laying down provisions for the implementation of Council Regulation (EEC) No 719/91 on the use in the Community of TIR carnets and ATA carnets as transit documents and Council Regulation (EEC) No 3599/82 on temporary importation arrangements ,OJ No L 374, 22.12.1992, p. 25 .Commission Regulation (EEC) No 3710/92 of 21 December 1992 establishing the procedures for transfers of goods or products covered by inward processing arrangements (suspension system) ,OJ No L 378, 23.12.1992, p. 9 .Commission Regulation (EEC) No 3903/92 of 21 December 1992 on air transport costs .OJ No L 393, 31.12.1992, p. 1 .
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1. Overview of the principal owners/shareholders, stating names and addresses and their proportional interests. Overview of the members of the board of directors. Are owners known by the customs authorities for previous non-compliant behaviour? 2. The person responsible in the applicant's administration for customs matters. 3. Description of the economic activities of the applicant. 4. Specification of the location details of the various sites of the applicant and brief description of the activities in each site. Specification of whether the applicant and each site acts within the supply chain in its own name and its own behalf, or acts in its own name and on behalf of another person, or acts in name of and on behalf of another person. 5. Specification of whether the goods are bought from and/or supplied to companies which are affiliated with the applicant. 6. Description of the internal structure of the organisation of the applicant. Please attach, if it exists, documentation on the functions/competencies for each department and/or function. 7. The number of the employees in total and for each division. 8. The names of the key office-holders (managing directors, divisional heads, accounting managers, head of customs division etc.). Description of the adopted routines in situations when the competent employee is not present, temporarily or permanently. 9. The names and the position within the organisation of the applicant who have specific customs expertise. Assessment of the level of knowledge of these persons in regards of the use of IT technology in customs and commercial processes and general commercial matters. 10. Agreement or disagreement with the publication of the information in the AEO certificate in the list of authorised economic operators referred to in Article 14x(4).
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AEOC for AEO certificate — Customs simplifications AEOS for AEO certificate — Security and safety AEOF for AEO certificate — Customs simplifications/security and safety
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fitting of buttons and/or other types of fastenings, making of button-holes, finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses, fitting of trimmings and accessories such as pockets, labels, badges, etc., ironing and other preparations of garments for sale "ready made".
CN Code | Description of product | Working or processing carried out on non-originating materials that confers the status of originating products |
---|---|---|
(1) | (2) | (3) |
Wool, not carded or combed: | ||
Manufacture from greasy, including piece-wasted wool, the value of which does not exceed 50 % of the ex-works price of the product | ||
Manufacture from degreased wool, not carbonized, the value of which does not exceed 50 % of the ex-works price of the product | ||
Waste of wool or of fine or coarse animal hair, carbonized | Manufacture from non-carbonized waste, the value of which does not exceed 50 % of the ex-works price of the product | |
Cotton, not carded or combed, bleached | Manufacture from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product | |
Man-made staple fibres: | ||
Manufacture from chemical materials or textile pulp | ||
Manufacture from chemical materials or textile pulp or waste falling within CN code | ||
ex Chapters 50 to 55 | Yarn, monofilament and thread, other than paper yarn: | |
| ||
| ||
Woven fabrics, other than fabrics of paper yarn: | ||
Manufacture from yarn | ||
Wadding of textile materials and articles thereof; textile fibres not exceeding 5 mm in length (flock), textile dust and mill neps | Manufacture from fibres | |
Felt, whether or not impregnated, coated, covered or laminated: | ||
Impregnation, coating, covering or laminating of non-wovens, unbleached | ||
Manufacture from fibres | ||
Non-wovens, whether or not impregnated, coated, covered or laminated: | ||
Impregnation, coating, covering or laminating of non-wovens, unbleached | ||
Manufacture from fibres | ||
Rubber thread and cord, textile covered, textile yarn and strip, and the like falling within CN codes |
||
Manufacture from rubber thread or cord, not textile covered | ||
Impregnation, coating, covering or sheathing of textile yarn and strip and the like, unbleached | ||
Twine cordage, rope and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics | Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament | |
Articles of yarn, strip or the like falling within CN codes |
Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament | |
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up | Manufacture from fibres | |
Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries, trimmings; embroidery: | |
Manufacture in which the value of the materials used does not exceed 50 % of the ex-works price of the product | ||
Manufacture from unbleached fabrics, felt or non-wovens | ||
Manufacture from yarn | ||
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas, buckram and similar stiffened textile fabrics of a kind for hat foundations | Manufacture from unbleached fabrics | |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon | Manufacture from yarn | |
Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those falling within CN code |
Manufacture from unbleached fabrics | |
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Manufacture from unbleached fabrics, felt or non-wovens | |
Textile wall coverings | ||
Rubberized textile fabrics, other than those falling within CN code |
Manufacture from bleached knitted or crocheted fabrics, or from other unbleached fabrics | |
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like | Manufacture from unbleached fabrics | |
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles and the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated | Manufacture from yarn | |
Textile hosepiping and similar textile tubing with or without lining, amour or accessories of other materials | Manufacture from yarn or fibres | |
Transmission or conveyor belts or belting, of textile material, whether or not reinforced with metal or other material | Manufacture from yarn of fibres | |
Textile products and articles, for technical uses, specified in Note 7 to Chapter 59 of the contained nomenclature: | ||
Manufacture from yarn, waste fabrics or rags falling within CN code | ||
Manufacture from yarn or fibres | ||
Chapter 60 | Knitted or crocheted fabrics: | |
Manufacture from yarn | ||
Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted: | |
Complete making up | ||
Manufacture from yarn | ||
ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted, except those falling within CN codes |
|
Complete making up | ||
Manufacture from yarn | ||
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: | ||
Manufacture from yarn | ||
Blankets and travelling rugs; bed linen, table linen, toilet linen and kitchen linen; curtains (including drapes) and interior blinds; curtain and bed valances; other furnishing articles (excluding those falling within CN code |
||
Manufacture from fibres | ||
Impregnation, coating, covering or laminating of felt or non-wovens, unbleached | ||
Complete making up | ||
Manufacture from yarn | ||
Other made up textile articles (including dress patterns), except for fans and hand screens, nonmechanical, frames and handles therefore and parts of such frames and handles: | ||
Manufacture from yarn | ||
Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product | ||
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes or similar textile articles, put up in packings for retail sale | Incorporation in a set in which the total value of all the non-originating articles incorporated does not exceed 25 % of the ex-works price of the set | |
Worn clothing and other worn articles | Collection and packing for shipment |
CN code | Description of products | Working or processing carried out on non-originating materials that confers the status of originating products |
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(1) | (2) | (3) |
Meat of bovine animals, fresh or chilled | Slaughter, preceded by a fattening period of at least three months | |
Meat of bovine animals, frozen | Slaughter, preceded by a fattening period of at least three months | |
Meat of swine, fresh, chilled or frozen | Slaughter, preceded by a fattening period of at least two months | |
Meat of sheep or goats, fresh, chilled or frozen | Slaughter, preceded by a fattening period of at least two months | |
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | Slaughter, preceded by a fattening period of at least three months | |
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen | Slaughter, preceded by a fattening period of at least three months, or two months in the case of swine, sheep or goats | |
Birds' eggs, not in shell, dried, and egg yolks, dried |
| |
Cotton linters, bleaches | Manufacture from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product | |
Working or processing carried out on non-originating materials that does not confer the status of originating products | ||
Grape juice, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | Manufacture from grape must | |
Wine of fresh grapes intended for the preparation of vermouth containing added must of fresh grapes, concentrated or not, or alcohol | Manufacture from wine of fresh grapes | |
Process or operation carried out on non-originating materials that confers the status of originating products | ||
Vermouth | Manufacture from wine of fresh grapes containing must of fresh grapes, concentrated or not, or alcohol, falling within CN code | |
Felt and non-wovens, impregnated, coated or covered with soap or detergent | Manufacture from felt or non-wovens | |
Felt and non-wovens, impregnated, coated or covered with polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations | Manufacture from felt or non-wovens | |
Dried egg albumin |
| |
Articles of apparel of leather or of composition leather | Sewing or assembly of two or more pieces of leather or of composition leather | |
Ceramic calendars of any kind, printed, including calendar clocks, decorated | Decoration of the ceramic article concerned, provided this decoration has resulted in the classification of the products obtained in a tariff heading other than that covering the products uses | |
Footwear | Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components falling within CN code | |
Ceramic tableware, kitchenware, other houshold articles and toilet articles; statuettes and other ornamental ceramic articles; decorated | Decoration of the ceramic article concerned, provided this decoration has resulted in the classification of the products obtained in a tariff heading other than that covering the products used | |
Ceramic imitation jewellery, decorated | Decoration of the ceramic article concerned, provided this decoration has resulted in the classification of the products obtained in a tariff heading other than that covering the products used | |
Electronic integrated circuits known as dynamic random access memories (DRAMs) | ||
Ball, roller or needle roller bearings, assembled |
Assembly preceded by heat treatment, grinding and polishing of the inner and outer rings | |
Magnetic tape recorders, whether or not incorporating a sound reproducing device | ||
Unrecorded 3.5″ magnetic micro diskettes, whether or not pre-formatted and with or without an analogue signal for the purposes of checking the quality of the disk's coating recorded on it | ||
Reception apparatus for radio-broadcasting, whether or not combined in the same housing with sound recording or reproducing apparatus or a clock | ||
Television receivers, (excluding videotuners, television projection equipment and video monitors), whether or not combined, in the same housing, with radio-broadcast receivers or sound recording or reproducing apparatus, but not with videorecording or reproducing apparatus | ||
Integrated circuits | The operation of diffusion (where integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant) | |
Electronic integrated circuits known as dynamic random access memories (DRAMs) | ||
Working or processing carried out on non-originating materials that does not confer the status of originating products | ||
Photocopying apparatus incorporating an optical system or of the contact type | Assembly of photocopying apparatus accompanied by the manufacture of the harness, drum, rollers, side plates, roller bearings, screws and nuts | |
Process or operation carried out on non-originating materials that confers the status of originating products | ||
Watch straps, watch bands and watch bracelets, and parts thereof, of textiles | Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product | |
Ceramic seats (other than those falling within CN code |
Decoration of the ceramic article concerned, provided this decoration has resulted in the classification of the products obtained in a tariff heading other than that covering the products used | |
Ceramic lamps and ceramic lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere specified or included decorated; illuminated ceramic signs, name-plates and the like, having a permanently fixed light source, and parts thereof, not elsewhere specified or included decorated | Decoration of the ceramic article concerend, provided this decoration has resulted in the classification of the product obtained in a tariff heading other than that covering the products used |
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(a) through working or processing a maximum content of non-originating materials is not exceeded; (b) through working or processing the 4-digit Harmonized System heading or 6-digit Harmonized System sub-heading of the manufactured products becomes different from the 4-digit Harmonized System heading or 6-digit sub-heading respectively of the materials used; (c) a specific working and processing operation is carried out; (d) working or processing is carried out on certain wholly obtained materials.
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silk, wool, coarse animal hair, fine animal hair, horsehair, cotton, paper-making materials and paper, flax, true hemp, jute and other textile bast fibres, sisal and other textile fibres of the genus Agave, coconut, abaca, ramie and other vegetable textile fibres, synthetic man-made filaments, artificial man-made filaments, current-conducting filaments, synthetic man-made staple fibres of polypropylene, synthetic man-made staple fibres of polyester, synthetic man-made staple fibres of polyamide, synthetic man-made staple fibres of polyacrylonitrile, synthetic man-made staple fibres of polyimide, synthetic man-made staple fibres of polytetrafluoroethylene, synthetic man-made staple fibres of poly(phenylene sulphide), synthetic man-made staple fibres of poly(vinyl chloride), other synthetic man-made staple fibres, artificial man-made staple fibres of viscose, other artificial man-made staple fibres, yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped, products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,other products of heading 5605 ,glass fibres, metal fibres.
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(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process ;See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature. (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (i) isomerisation.
-
(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process ;See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature. (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (ij) isomerisation; (k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);(l) in respect of products of heading 2710 only, deparaffining by a process other than filtering;(m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of headingex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;(o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.(p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
Harmonized System heading | Description of product | ||
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(1) | (2) | (3) | |
Chapter 1 | Live animals | All the animals of Chapter 1 are wholly obtained | |
Chapter 2 | Meat and edible meat offal | Manufacture in which all the meat and edible meat offal in the products of this chapter is wholly obtained | |
ex Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates, except for: | All fish and crustaceans, molluscs and other aquatic invertebrates are wholly obtained | |
Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozen | Manufacture in which all the materials of Chapter 3 used are wholly obtained | ||
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained | ||
Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained | ||
Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained | ||
Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; |
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ex Chapter 5 | Products of animal origin, not elsewhere specified or included, except for: | Manufacture from materials of any heading | |
Inedible fish eggs and roes | All the eggs and roes are wholly obtained | ||
Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Manufacture in which all the materials of Chapter 6 used are wholly obtained | |
Chapter 7 | Edible vegetables and certain roots and tubers | Manufacture in which all the materials of Chapter 7 used are wholly obtained | |
Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons |
| |
Chapter 9 | Coffee, tea, maté and spices; | Manufacture from materials of any heading | |
Chapter 10 | Cereals | Manufacture in which all the materials of Chapter 10 used are wholly obtained | |
ex Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for: | Manufacture in which all the materials of Chapters 10 and 11, headings | |
Flour, meal and powder of the dried, shelled leguminous vegetables of heading |
Drying and milling of leguminous vegetables of heading | ||
Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Manufacture from materials of any heading, except that of the product | |
Chapter 13 | Lac; gums, resins and other vegetable saps and extracts | Manufacture from materials of any heading, in which the weight of sugar | |
Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture from materials of any heading | |
ex Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: | Manufacture from materials of any sub-heading, except that of the product | |
Fats from pig, poultry, bovine, sheep or goat, fish, etc | Manufacture from materials of any heading except that of the product | ||
Wool grease and fatty substances derived therefrom (including lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. Glycerol, crude; glycerol waters and glycerol lyes. | Manufacture from materials of any heading | ||
Olive oil and its fractions | Manufacture in which all the vegetable materials used are wholly obtained | ||
Manufacture from materials of any heading, except that of the product, in which the weight of all the materials of Chapter 4 used does not exceed 40 % of the weight of the final product | |||
Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
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ex Chapter 17 | Sugars and sugar confectionery; except for: | Manufacture from materials of any heading, except that of the product | |
Other sugars, including chemically pure lactose and glucose, in solid form; sugar syrups; artificial honey, whether or not mixed with natural honey; caramel | Manufacture from materials of any heading, except that of the product, in which the weight of the materials of headings | ||
Chemically pure maltose and fructose | Manufacture from materials of any heading including other materials of heading | ||
Sugar confectionery (including white chocolate), not containing cocoa |
| ||
Chapter 18 | Cocoa and cocoa preparations |
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Chapter 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products |
| |
ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture from materials of any heading, except that of the product, in which the weight of sugar | |
Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar of acetic acid | Manufacture in which all the materials of Chapters 7 and 8 used are wholly obtained | ||
ex Chapter 21 | Miscellaneous edible preparations; except for: |
| |
Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | |||
Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used | |||
Manufacture from materials of any heading | |||
Chapter 22 | Beverages, spirits and vinegar |
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ex Chapter 23 | Residues and waste from the food industries; prepared animal fodder; except for: | Manufacture from materials of any heading, except that of the product | |
Residues of starch manufacture | Manufacture from materials of any heading, except that of the product, in which the weight of the materials of Chapter 10 used does not exceed 20 % of the weight of the final product | ||
Preparations of a kind used in animal feeding |
| ||
ex Chapter 24 | Tobacco and manufactured tobacco substitutes; except for: | Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30 % of the total weight of materials of Chapter 24 used | |
Unmanufactured tobacco; tobacco refuse | All unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly obtained | ||
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture from materials of any heading, except that of the product and of heading | ||
ex Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: | ||
Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia | Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used | ||
Chapter 26 | Ores, slag and ash | Manufacture from materials of any heading, except that of the product | |
ex Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes, except for: | ||
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels | |||
Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils | |||
Petroleum gases and other gaseous hydrocarbons | |||
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | |||
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials | |||
ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: | ||
Sulphur trioxide | |||
Sodium perborate | |||
Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals | Manufacture from materials of any heading, including other materials of heading | ||
ex Chapter 29 | Organic chemicals; except for: | ||
Metal alcoholates of alcohols of this heading and of ethanol; except for: | |||
Mannitol; D-glucitol (sorbitol); Glycerol | |||
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | |||
Heterocyclic compounds with nitrogen hetero-atom(s) only | |||
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | |||
Chapter 30 | Pharmaceutical products | Manufacture from materials of any heading | |
Chapter 31 | Fertilisers | ||
Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | ||
ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: | ||
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | |||
ex Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster, except for: | ||
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Manufacture from materials of any heading | ||
Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes | ||
Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | ||
Chapter 37 | Photographic or cinematographic goods | ||
ex Chapter 38 | Miscellaneous chemical products; except for: | ||
Refined tall oil | |||
Spirits of sulphate turpentine, purified | |||
Ester gums | |||
Wood pitch (wood tar pitch) | |||
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: With a basis of amylaceous substances | |||
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | |||
Sorbitol other than that of sub-heading |
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ex Chapter 39 | Plastics and articles thereof; except for: | ||
Ionomer sheet or film | |||
Foils of plastic, metallised | |||
ex Chapter 40 | Rubber and articles thereof; except for: | ||
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: | |||
Retreading of used tyres | |||
ex Chapter 41 | Raw hides and skins (other than furskins) and leather; except for: | Manufacture from materials of any heading, except that of the product | |
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to Chapter 41 | Manufacture from materials of any heading | ||
Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared | |||
Leather further prepared after tanning or crusting | Manufacture from materials of any heading, except that of the product. However, materials of sub-headings | ||
Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) | ||
ex Chapter 43 | Furskins and artificial fur; manufactures thereof; except for: | ||
Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier’s use), other than raw hides and skins of heading |
Manufacture from materials of any heading | ||
Tanned or dressed furskins, assembled: | |||
Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins | |||
Manufacture from non-assembled, tanned or dressed furskins | |||
Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled tanned or dressed furskins of heading | ||
ex Chapter 44 | Wood and articles of wood; wood charcoal; except for: | ||
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed | Planing, sanding or end-jointing | ||
Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed | Splicing, planing, sanding or endjointing | ||
Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding | ||
Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size | ||
Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used | |||
Beading or moulding | |||
Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading, except drawn wood of heading | ||
Chapter 45 | Cork and articles of cork | ||
Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | ||
Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | ||
Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | ||
Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | ||
ex Chapter 50 | Silk; except for: | Manufacture from materials of any heading, except that of the product | |
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed | Carding or combing of silk waste | ||
Silk yarn and yarn spun from silk waste | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting | ||
Woven fabrics of silk or of silk waste: | |||
ex Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: | Manufacture from materials of any heading, except that of the product | |
Yarn of wool, of fine or coarse animal hair or of horsehair | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning | ||
Woven fabrics of wool, of fine or coarse animal hair or of horsehair: | |||
ex Chapter 52 | Cotton; except for: | Manufacture from materials of any heading, except that of the product | |
Yarn and thread of cotton | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning | ||
Woven fabrics of cotton: | |||
ex Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: | Manufacture from materials of any heading, except that of the product | |
Yarn of other vegetable textile fibres; paper yarn | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning | ||
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: | |||
Yarn, monofilament and thread of man-made filaments | Extrusion of man-made fibres accompanied by spinning | ||
Woven fabrics of man-made filament yarn: | |||
Man-made staple fibres | Extrusion of man-made fibres | ||
Yarn and sewing thread of man-made staple fibres | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning | ||
Woven fabrics of man-made staple fibres: | |||
ex Chapter 56 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: | ||
Felt, whether or not impregnated, coated, covered or laminated: | |||
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Nonwovens, whether or not impregnated, coated, covered or laminated | |||
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading |
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Manufacture from rubber thread or cord, not textile covered | |||
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres | |||
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading |
Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres | ||
Gimped yarn, and strip and the like of heading |
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Chapter 57 | Carpets and other textile floor coverings: |
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ex Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: | ||
Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up | Manufacture from materials of any heading, except that of the product | ||
Embroidery in the piece, in strips or in motifs | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | |||
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: | |||
Weaving | |||
Extrusion of man-made fibres accompanied by weaving | |||
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading |
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Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Weaving accompanied by dyeing or by coating | ||
Textile wall coverings: | |||
Weaving accompanied by dyeing or by coating | |||
Rubberised textile fabrics, other than those of heading |
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Extrusion of man-made fibres accompanied by weaving | |||
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | |||
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: | |||
Manufacture from tubular knitted gas-mantle fabric | |||
Manufacture from materials of any heading, except that of the product | |||
Textile articles of a kind suitable for industrial use: | |||
Weaving | |||
Chapter 60 | Knitted or crocheted fabrics | ||
Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted: | ||
ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted; except for: | ||
Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered | |||
Fire-resistant equipment of fabric covered with foil of aluminised polyester | |||
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: | |||
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading |
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Manufacture from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |||
ex Chapter 63 | Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: | Manufacture from materials of any heading, except that of the product | |
Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: | |||
Weaving or knitting accompanied by making-up (including cutting) | |||
Sacks and bags, of a kind used for the packing of goods | |||
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: | |||
Other made-up articles, including dress patterns | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale | |||
ex Chapter 64 | Footwear, gaiters and the like; parts of such articles; except for: | Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading | |
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Manufacture from materials of any heading, except that of the product | ||
Chapter 65 | Headgear and parts thereof | Manufacture from materials of any heading, except that of the product | |
Chapter 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof: | ||
Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | Manufacture from materials of any heading, except that of the product | |
ex Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials, except for: | ||
Articles of slate or of agglomerated slate | Manufacture from worked slate | ||
Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate | Manufacture from materials of any heading | ||
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials | Manufacture from worked mica (including agglomerated or reconstituted mica) | ||
Chapter 69 | Ceramic products | ||
ex Chapter 70 | Glass and glassware, except for: | ||
Glass of heading |
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Manufacture from non-coated glass-plate substrate of heading | |||
Manufacture from materials of heading | |||
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | |||
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading |
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Articles (other than yarn) of glass fibres |
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ex Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for: | ||
Precious metals: | |||
Manufacture from unwrought precious metals | |||
Metals clad with precious metals, semi-manufactured | Manufacture from metals clad with precious metals, unwrought | ||
Other articles of precious metal or of metal clad with precious metal | Manufacture from materials of any heading, except that of the product | ||
Imitation jewellery | |||
ex Chapter 72 | Iron and steel; except for: | Manufacture from materials of any heading, except that of the product | |
Semi-finished products of iron or non-alloy steel | Manufacture from materials of heading | ||
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel | Manufacture from ingots or other primary forms or semi-finished materials of heading | ||
Wire of iron or non-alloy steel | Manufacture from semi-finished materials of heading | ||
Semi-finished products | Manufacture from materials of heading | ||
Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel | Manufacture from ingots or other primary forms or semi-finished materials of heading | ||
Wire of stainless steel | Manufacture from semi-finished materials of heading | ||
Semi-finished products | Manufacture from materials of heading | ||
Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel | Manufacture from ingots or other primary forms or semi-finished materials of heading | ||
Wire of other alloy steel | Manufacture from semi-finished materials of heading | ||
ex Chapter 73 | Articles of iron or steel; except for: | Manufacture from materials of any heading, except that of the product | |
Sheet piling | Manufacture from materials of heading | ||
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails | Manufacture from materials of heading | ||
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel | Manufacture from materials of heading | ||
Tube or pipe fittings of stainless steel | Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product | ||
Structures (excluding prefabricated buildings of heading |
Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading | ||
Skid chain | Manufacture in which the value of all the materials of heading | ||
ex Chapter 74 | Copper and articles thereof; except for: | Manufacture from materials of any heading, except that of the product | |
Refined copper and copper alloys, unwrought | Manufacture from materials of any heading | ||
Chapter 75 | Nickel and articles thereof | Manufacture from materials of any heading, except that of the product | |
ex Chapter 76 | Aluminium and articles thereof; except for: | Manufacture from materials of any heading, except that of the product | |
Unwrought aluminium | Manufacture from materials of any heading | ||
Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm | Manufacturefrom materials of any heading, except that of the product and heading | ||
Chapter 77 | Reserved for possible future use in the Harmonized System | ||
ex Chapter 78 | Lead and articles thereof, except for: | Manufacture from materials of any heading, except that of the product | |
Unwrought lead: | |||
Manufacture from materials of any heading | |||
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading | |||
Chapter 79 | Zinc and articles thereof | Manufacture from materials of any heading, except that of the product | |
Chapter 80 | Tin and articles thereof | Manufacture from materials of any heading, except that of the product | |
Chapter 81 | Other base metals; cermets; articles thereof | Manufacture from materials of any heading | |
ex Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: | ||
Tools of two or more of the headings |
Manufacture from materials of any heading, except those of headings | ||
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading |
Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used | ||
Other articles of cutlery (for example; hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) | Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used | ||
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used | ||
ex Chapter 83 | Miscellaneous articles of base metal; except for: | ||
Other mountings, fittings and similar articles suitable for buildings, and automatic door closers | Manufacture from materials of any heading, except that of the product. However, other materials of heading | ||
Statuettes and other ornaments, of base metal | Manufacture from materials of any heading, except that of the product. However, other materials of heading | ||
ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: | ||
Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | ||
Spark-ignition reciprocating or rotary internal combustion piston engines | |||
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines | |||
Fork-lift trucks; other works trucks fitted with lifting or handling equipment | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | ||
Ball or roller bearings | |||
ex Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for: | ||
Electric motors and generators; Electric generating sets and rotary converters | |||
Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading |
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Sound recording and sound reproducing apparatus | |||
Video recording or reproducing apparatus, whether or not incorporating a video tuner | |||
Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | |||
Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and other video camera recorders | |||
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | |||
Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | |||
Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus | |||
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity | |||
Cathode ray television picture tubes, including video monitor cathode ray tubes | |||
Monolithic integrated circuits | |||
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | |||
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | ||
Electrical insulators of any material | |||
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading |
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Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | |||
Chapter 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
ex Chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: | ||
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars | |||
ex Chapter 88 | Aircraft, spacecraft, and parts thereof, except for: | ||
Rotochutes | |||
Chapter 89 | Ships, boats and floating structures | ||
ex Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, except for: | ||
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | |||
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | |||
Chapter 91 | Clocks and watches and parts thereof | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
Chapter 92 | Musical instruments; parts and accessories of such articles | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
Chapter 93 | Arms and ammunition; parts and accessories thereof | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings | ||
ex Chapter 95 | Toys, games and sports requisites; parts and accessories thereof, except for: | ||
Golf clubs and parts thereof | Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used | ||
ex Chapter 96 | Miscellaneous manufactured articles, except for: | ||
Manufacture from materials of any heading | |||
Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees) | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | ||
Travel sets for personal toilet, sewing or shoe or clothes cleaning | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set | ||
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks |
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Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencilholders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading |
Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used | ||
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes |
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Pocket lighters, gas fuelled, refillable | Manufacture in which the total value of the materials of heading | ||
Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | Manufacture from materials of any heading | ||
Chapter 97 | Works of art, collectors’ pieces and antiques | Manufacture from materials of any heading, except that of the product |
Meat and edible meat offal, of the poultry of heading |
X | |||
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Meat and edible meat offal of poultry, salted, in brine, dried or smoked | X | |||
Chapter 03 | Fish and crustaceans, molluscs and other aquatic invertebrates | X | ||
Eggs in shell of poultry, other than for hatching | X | |||
Eggs, not in shell and egg yolks, other than unfit for human consumption | X | |||
Mushrooms, fresh or chilled, frozen, provisionally preserved, dried | X | X | X | |
Sweet potatoes | X | |||
Strawberries, raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries | X | |||
Rice | X | X | ||
Flours, groats, meal, pellets, rolled or flaked grains, starch of rice | X | X | ||
Inulin | X | |||
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; prepared or preserved crustaceans, molluscs and other aquatic invertebrates | X | |||
Cane or beet sugars and chemically pure sucrose, and other sugars, artificial honey and caramel | X | X | ||
Sugar confectionery, not containing cocoa, other than chewing gum | X | X | ||
Cocoa powder, containing 65 % or more by weight of sucrose/isoglucose | X | X | ||
Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg | X | X | ||
Other food preparations containing less than 40 % by weight of cocoa, other than malt extract, containing less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % of glucose or starch. | X | X | ||
Stuffed pasta, whether or not cooked or otherwise prepared, containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates or containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin | X | |||
Mushrooms, prepared or preserved otherwise than by vinegar or acetic acid | X | X | X | |
Homogenised jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, containing more than 13 % by weight of sugar | X | |||
Non homogenised preparations of jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, other than of citrus fruit | X | |||
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved | X | |||
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | X | |||
Preparations with a basis of coffee | X | X | ||
Preparations with a basis of tea or maté | X | X | ||
Food preparations not elsewhere specified, other than protein concentrates and textured protein substances: flavoured or coloured sugar syrups other than isoglucose, glucose and maltodextrine syrups; preparation containing more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % of glucose or starch. | X | X | ||
Grape must other than grape must with fermentation prevented or arrested by the addition of alcohol | X | |||
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | X | |||
Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | X | |||
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | X | X | ||
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, other than arrack, plum, pear or cherry spirit and other spirits and spirituous beverages | X | X | ||
Mixtures of odoriferous substances of a kind used in the drink industries, containing all flavouring agents characterising a beverage and containing more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % of glucose or starch | X | X | ||
Preparations of a kind used in the drink industries containing all flavouring agents characterising a beverage, other than of an actual alcoholic strength by volume exceeding 0,5 %, containing, by weight, more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch | X | X | X |
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silk; wool; coarse animal hair; fine animal hair; horsehair; cotton; paper-making materials and paper; flax; true hemp; jute and other textile bast fibres; sisal and other textile fibres of the genus Agave; coconut, abaca, ramie and other vegetable textile fibres; synthetic man-made filaments; artificial man-made filaments; current-conducting filaments; synthetic man-made staple fibres of polypropylene; synthetic man-made staple fibres of polyester; synthetic man-made staple fibres of polyamide; synthetic man-made staple fibres of polyacrylonitrile; synthetic man-made staple fibres of polyimide; synthetic man-made staple fibres of polytetrafluoroethylene; synthetic man-made staple fibres of poly(phenylene sulphide); synthetic man-made staple fibres of poly(vinyl chloride); other synthetic man-made staple fibres; artificial man-made staple fibres of viscose; other artificial man-made staple fibres; yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped; yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped; products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;other products of heading 5605 .
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(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process ;See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature. (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (i) isomerisation.
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(a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process ;See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature. (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (ij) isomerisation; (k) in respect of heavy oils of heading ex2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);(l) in respect of products of heading 2710 only, deparaffining by a process other than filtering;(m) in respect of heavy oils of heading ex2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of headingex2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;(n) in respect of fuel oils of heading ex2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;(o) in respect of heavy oils other than gas oils and fuel oils of heading ex2710 only, treatment by means of a high-frequency electrical brush-discharge;(p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex2712 only, de-oiling by fractional crystallisation.
HS heading | Description of product | Working or processing, carried out on non-originating materials, which confers originating status | |
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(1) | (2) | (3) or (4) | |
Chapter 1 | Live animals | All the animals of Chapter 1 shall be wholly obtained | |
Chapter 2 | Meat and edible meat offal | Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained | |
Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | Manufacture in which all the materials of Chapter 3 used are wholly obtained | |
ex Chapter 4 | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 4 used are wholly obtained | |
Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa |
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ex Chapter 5 | Products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 5 used are wholly obtained | |
Prepared pigs', hogs' or boars' bristles and hair | Cleaning, disinfecting, sorting and straightening of bristles and hair | ||
Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage |
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Chapter 7 | Edible vegetables and certain roots and tubers | Manufacture in which all the materials of Chapter 7 used are wholly obtained | |
Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons |
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ex Chapter 9 | Coffee, tea, maté and spices; except for: | Manufacture in which all the materials of Chapter 9 used are wholly obtained | |
Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | Manufacture from materials of any heading | ||
Tea, whether or not flavoured | Manufacture from materials of any heading | ||
Mixtures of spices | Manufacture from materials of any heading | ||
Chapter 10 | Cereals | Manufacture in which all the materials of Chapter 10 used are wholly obtained | |
ex Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for: | Manufacture in which all the cereals, edible vegetables, roots and tubers of heading |
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Flour, meal and powder of the dried, shelled leguminous vegetables of heading |
Drying and milling of leguminous vegetables of heading |
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Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Manufacture in which all the materials of Chapter 12 used are wholly obtained | |
Lac; natural gums, resins, gum-resins and oleoresins (for example; balsams) | Manufacture in which the value of all the materials of heading |
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Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: | |||
- Mucilages and thickeners, modified, derived from vegetable products | Manufacture from non-modified mucilages and thickeners | ||
- Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture in which all the materials of Chapter 14 used are wholly obtained | |
ex Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: | Manufacture from materials of any heading, except that of the product | |
Pig fat (including lard) and poultry fat, other than that of heading |
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- Fats from bones or waste | Manufacture from materials of any heading, except those of heading |
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- Other | Manufacture from meat or edible offal of swine of heading |
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Fats of bovine animals, sheep or goats, other than those of heading |
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- Fats from bones or waste | Manufacture from materials of any heading, except those of heading |
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- Other | Manufacture in which all the materials of Chapter 2 used are wholly obtained | ||
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: | |||
- Solid fractions | Manufacture from materials of any heading, including other materials of heading |
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- Other | Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained | ||
Refined lanolin | Manufacture from crude wool grease of heading |
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Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: | |||
- Solid fractions | Manufacture from materials of any heading, including other materials of heading |
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- Other | Manufacture in which all the materials of Chapter 2 used are wholly obtained | ||
Vegetable oils and their fractions: | |||
- Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption | Manufacture from materials of any heading, except that of the product | ||
- Solid fractions, except for that of jojoba oil | Manufacture from other materials of headings |
||
- Other | Manufacture in which all the vegetable materials used are wholly obtained | ||
Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared |
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Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading |
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Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates |
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ex Chapter 17 | Sugars and sugar confectionery; except for: | Manufacture from materials of any heading, except that of the product | |
Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | |||
- Chemically-pure maltose and fructose | Manufacture from materials of any heading, including other materials of heading |
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- Other sugars in solid form, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
- Other | Manufacture in which all the materials used are originating | ||
Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex works price of the product | ||
Sugar confectionery (including white chocolate), not containing cocoa |
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Chapter 18 | Cocoa and cocoa preparations |
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Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings |
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- Malt extract | Manufacture from cereals of Chapter 10 | ||
- Other |
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Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: | |||
- Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained | ||
- Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs |
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Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | Manufacture from materials of any heading, except potato starch of heading |
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Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included |
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Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | Manufacture from materials of any heading, except those of Chapter 11 | ||
ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture in which all the fruit, nuts or vegetables used are wholly obtained | |
Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product | ||
Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product | ||
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter |
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- Nuts, not containing added sugar or spirits | Manufacture in which the value of all the originating nuts and oil seeds of headings |
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- Peanut butter; mixtures based on cereals; palm hearts; maize (corn) | Manufacture from materials of any heading, except that of the product | ||
- Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen |
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Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter |
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ex Chapter 21 | Miscellaneous edible preparations, except for: | Manufacture from materials of any heading, except that of the product | |
Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof |
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Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | |||
- Sauces and preparations therefor; mixed condiments and mixed seasonings | Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used | ||
- Mustard flour and meal and prepared mustard | Manufacture from materials of any heading | ||
Soups and broths and preparations therefor | Manufacture from materials of any heading, except prepared or preserved vegetables of headings |
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Food preparations not elsewhere specified or included |
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ex Chapter 22 | Beverages, spirits and vinegar; except for: |
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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 |
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Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength |
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Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages |
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ex Chapter 23 | Residues and waste from the food industries; prepared animal fodder; except for: | Manufacture from materials of any heading, except that of the product | |
Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption | Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained | ||
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight | Manufacture in which all the maize used is wholly obtained | ||
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil | Manufacture in which all the olives used are wholly obtained | ||
Preparations of a kind used in animal feeding |
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ex Chapter 24 | Tobacco and manufactured tobacco substitutes; except for: | Manufacture in which all the materials of Chapter 24 used are wholly obtained | |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading |
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Smoking tobacco | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading |
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ex Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: | Manufacture from materials of any heading, except that of the product | |
Natural crystalline graphite, with enriched carbon content, purified and ground | Enriching of the carbon content, purifying and grinding of crude crystalline graphite | ||
Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm | ||
Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm | ||
Calcined dolomite | Calcination of dolomite not calcined | ||
Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia | Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used | ||
Plasters specially prepared for dentistry | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Natural asbestos fibres | Manufacture from asbestos concentrate | ||
Mica powder | Grinding of mica or mica waste | ||
Earth colours, calcined or powdered | Calcination or grinding of earth colours | ||
Chapter 26 | Ores, slag and ash | Manufacture from materials of any heading, except that of the product | |
ex Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: | Manufacture from materials of any heading, except that of the product | |
ex 2707 | Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250°C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels | ||
Crude oils obtained from bituminous minerals | Destructive distillation of bituminous materials | ||
Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils | |||
Petroleum gases and other gaseous hydrocarbons | |||
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | |||
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials | |||
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | |||
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example; bituminous mastics, cut-backs) | |||
ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
"Mischmetall" | Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Sulphur trioxide | Manufacture from sulphur dioxide | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Aluminium sulphate | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Sodium perborate | Manufacture from disodium tetraborate pentahydrate | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 29 | Organic chemicals; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Acyclic hydrocarbons for use as power or heating fuels | |||
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels | |||
Metal alcoholates of alcohols of this heading and of ethanol | Manufacture from materials of any heading, including other materials of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
- Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
- Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Heterocyclic compounds with nitrogen hetero-atom(s) only | Manufacture from materials of any heading. However, the value of all the materials of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | Manufacture from materials of any heading. However, the value of all the materials of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Concentrates of poppy straw containing not less than 50 % by weight of alkaloids | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
ex Chapter 30 | Pharmaceutical products; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: | |||
- Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale | Manufacture from materials of any heading, including other materials of heading |
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- Other: | |||
- - Human blood | Manufacture from materials of any heading, including other materials of heading |
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- - Animal blood prepared for therapeutic or prophylactic uses | Manufacture from materials of any heading, including other materials of heading |
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- - Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins | Manufacture from materials of any heading, including other materials of heading |
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- - Haemoglobin, blood globulins and serum globulins | Manufacture from materials of any heading, including other materials of heading |
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- - Other | Manufacture from materials of any heading, including other materials of heading |
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Medicaments (excluding goods of heading |
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- Obtained from amikacin of heading |
Manufacture from materials of any heading, except that of the product. However, materials of headings |
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- Other |
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Waste pharmaceuticals specified in note 4(k) to Chapter 30 | The origin of the product in its original classification shall be retained | ||
ex Chapter 31 | Fertilizers; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
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Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Tannins and their salts, ethers, esters and other derivatives | Manufacture from tanning extracts of vegetable origin | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Colour lakes; preparations as specified in note 3 to this Chapter based on colour lakes |
Manufacture from materials of any heading, except headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | Manufacture from materials of any heading, including materials of a different "group" |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | |||
Artificial waxes and prepared waxes: | |||
- With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | ||
- Other |
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Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: | |||
- Starch ethers and esters | Manufacture from materials of any heading, including other materials of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
- Other | Manufacture from materials of any heading, except those of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Prepared enzymes not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex Chapter 37 | Photographic or cinematographic goods; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: | |||
- Instant print film for colour photography, in packs | Manufacture from materials of any heading, except those of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
- Other | Manufacture from materials of any heading, except those of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | Manufacture from materials of any heading, except those of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Photographic plates, film paper, paperboard and textiles, exposed but not developed | Manufacture from materials of any heading, except those of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 38 | Miscellaneous chemical products; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
- Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
- Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils | Manufacture in which the value of all the materials of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Refined tall oil | Refining of crude tall oil | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Spirits of sulphate turpentine, purified | Purification by distillation or refining of raw spirits of sulphate turpentine | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Ester gums | Manufacture from resin acids | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Wood pitch (wood tar pitch) | Distillation of wood tar | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: | |||
- Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals | Manufacture in which the value of all the materials of heading |
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- Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Anti-freezing preparations and prepared de-icing fluids | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: | |||
- Industrial monocarboxylic fatty acids, acid oils from refining | Manufacture from materials of any heading, except that of the product | ||
- Industrial fatty alcohols | Manufacture from materials of any heading, including other materials of heading |
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Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: | |||
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
- Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Plastics in primary forms, waste, parings and scrap, of plastic; except for headings |
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- Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content |
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Manufacture in which the value of al the materials used does not exceed 25 % of the ex-works price of the product | |
- Other | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
- Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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- Polyester | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A) | ||
Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product | ||
Semi-manufactures and articles of plastics; except for headings |
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- Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
- Other: | |||
- - Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
- - Other | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Profile shapes and tubes |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
- Ionomer sheet or film | Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
- Sheets of regenerated cellulose, polyamides or polyethylene | Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product | ||
Foils of plastic, metallised | Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron |
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Articles of plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
ex Chapter 40 | Rubber and articles thereof; except for: | Manufacture from materials of any heading, except that of the product | |
Laminated slabs of crepe rubber for shoes | Lamination of sheets of natural rubber | ||
Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product | ||
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: | |||
- Retreaded pneumatic, solid or cushion tyres, of rubber | Retreading of used tyres | ||
- Other | Manufacture from materials of any heading, except those of headings |
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Articles of hard rubber | Manufacture from hard rubber | ||
ex Chapter 41 | Raw hides and skins (other than furskins) and leather; except for: | Manufacture from materials of any heading, except that of the product | |
Raw skins of sheep or lambs, without wool on | Removal of wool from sheep or lamb skins, with wool on | ||
Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared | |||
Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading |
Manufacture from materials of any heading, except headings |
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Patent leather and patent laminated leather; metallised leather | Manufacture from materials of headings |
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Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) | Manufacture from materials of any heading, except that of the product | |
ex Chapter 43 | Furskins and artificial fur; manufactures thereof; except for: | Manufacture from materials of any heading, except that of the product | |
Tanned or dressed furskins, assembled: | |||
- Plates, crosses and similar forms | Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins | ||
- Other | Manufacture from non-assembled, tanned or dressed furskins | ||
Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled tanned or dressed furskins of heading |
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ex Chapter 44 | Wood and articles of wood; wood charcoal; except for: | Manufacture from materials of any heading, except that of the product | |
Wood roughly squared | Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down | ||
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed | Planing, sanding or end-jointing | ||
Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed | Splicing, planing, sanding or end-jointing | ||
Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: | |||
- Sanded or end-jointed | Sanding or end-jointing | ||
- Beadings and mouldings | Beading or moulding | ||
Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding | ||
Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size | ||
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood | Manufacture from riven staves, not further worked than sawn on the two principal surfaces | ||
- Builders' joinery and carpentry of wood | Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used | ||
- Beadings and mouldings | Beading or moulding | ||
Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading, except drawn wood of heading |
||
ex Chapter 45 | Cork and articles of cork; except for: | Manufacture from materials of any heading, except that of the product | |
Articles of natural cork | Manufacture from cork of heading |
||
Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Manufacture from materials of any heading, except that of the product | |
Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | Manufacture from materials of any heading, except that of the product | |
ex Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for: | Manufacture from materials of any heading, except that of the product | |
Paper and paperboard, ruled, lined or squared only | Manufacture from paper-making materials of Chapter 47 | ||
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading |
Manufacture from paper-making materials of Chapter 47 | ||
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery |
|
||
Toilet paper | Manufacture from paper-making materials of Chapter 47 | ||
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres |
|
||
Letter pads | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape | Manufacture from paper-making materials of Chapter 47 | ||
ex Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: | Manufacture from materials of any heading, except that of the product | |
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | Manufacture from materials of any heading, except those of headings |
||
Calendars of any kind, printed, including calendar blocks: | |||
- Calendars of the "perpetual" type or with replaceable blocks mounted on bases other than paper or paperboard |
|
||
- Other | Manufacture from materials of any heading, except those of headings |
||
ex Chapter 50 | Silk; except for: | Manufacture from materials of any heading, except that of the product | |
Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed | Carding or combing of silk waste | ||
Silk yarn and yarn spun from silk waste |
|
||
Woven fabrics of silk or of silk waste: | |||
- Incorporating rubber thread | Manufacture from single yarn |
||
- Other |
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||
ex Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: | Manufacture from materials of any heading, except that of the product | |
Yarn of wool, of fine or coarse animal hair or of horsehair |
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||
Woven fabrics of wool, of fine or coarse animal hair or of horsehair: | |||
- Incorporating rubber thread | Manufacture from single yarn |
||
- Other |
|
||
ex Chapter 52 | Cotton; except for: | Manufacture from materials of any heading, except that of the product | |
Yarn and thread of cotton |
|
||
Woven fabrics of cotton: | |||
- Incorporating rubber thread | Manufacture from single yarn |
||
- Other |
|
||
ex Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: | Manufacture from materials of any heading, except that of the product | |
Yarn of other vegetable textile fibres; paper yarn |
|
||
Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: | |||
- Incorporating rubber thread | Manufacture from single yarn |
||
- Other |
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||
Yarn, monofilament and thread of man-made filaments |
|
||
Woven fabrics of man-made filament yarn: | |||
- Incorporating rubber thread | Manufacture from single yarn |
||
- Other |
|
||
Man-made staple fibres | Manufacture from chemical materials or textile pulp | ||
Yarn and sewing thread of man-made staple fibres |
|
||
Woven fabrics of man-made staple fibres: | |||
- Incorporating rubber thread | Manufacture from single yarn |
||
- Other |
|
||
ex Chapter 56 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: |
|
|
Felt, whether or not impregnated, coated, covered or laminated: | |||
- Needleloom felt |
|
||
- Other |
|
||
Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading |
|||
- Rubber thread and cord, textile covered | Manufacture from rubber thread or cord, not textile covered | ||
- Other |
|
||
Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading |
|
||
Gimped yarn, and strip and the like of heading |
|
||
Chapter 57 | Carpets and other textile floor coverings: | ||
- Of needleloom felt |
|
||
- Of other felt |
|
||
- Other |
|
||
ex Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: | ||
- Combined with rubber thread | Manufacture from single yarn |
||
- Other |
|
||
Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up | Manufacture from materials of any heading, except that of the product | ||
Embroidery in the piece, in strips or in motifs |
|
||
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | Manufacture from yarn | ||
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: | |||
- Containing not more than 90 % by weight of textile materials | Manufacture from yarn | ||
- Other | Manufacture from chemical materials or textile pulp | ||
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading |
|||
Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Manufacture from yarn |
||
Textile wall coverings: | |||
- Impregnated, coated, covered or laminated with rubber, plastics or other materials | Manufacture from yarn | ||
- Other |
|
||
Rubberised textile fabrics, other than those of heading |
|||
- Knitted or crocheted fabrics |
|
||
- Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials | Manufacture from chemical materials | ||
- Other | Manufacture from yarn | ||
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | |||
Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: | |||
- Incandescent gas mantles, impregnated | Manufacture from tubular knitted gas-mantle fabric | ||
- Other | Manufacture from materials of any heading, except that of the product | ||
Textile articles of a kind suitable for industrial use: | |||
- Polishing discs or rings other than of felt of heading |
Manufacture from yarn or waste fabrics or rags of heading |
||
- Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading |
|||
- Other |
|
||
Chapter 60 | Knitted or crocheted fabrics |
|
|
Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted: | ||
- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Manufacture from yarn |
||
- Other |
|
||
ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted; except for: | Manufacture from yarn |
|
Women's, girls' and babies' clothing and clothing accessories for babies, embroidered | |||
Fire-resistant equipment of fabric covered with foil of aluminised polyester | |||
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: | |||
- Embroidered | |||
- Other | |||
Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading |
|||
- Embroidered | |||
- Fire-resistant equipment of fabric covered with foil of aluminised polyester | |||
- Interlinings for collars and cuffs, cut out |
|
||
- Other | Manufacture from yarn |
||
ex Chapter 63 | Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: | Manufacture from materials of any heading, except that of the product | |
Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: | |||
- Of felt, of nonwovens |
|
||
- Other: | |||
- - Embroidered | |||
- - Other | Manufacture from unbleached single yarn |
||
Sacks and bags, of a kind used for the packing of goods |
|
||
Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: | |||
- Of nonwovens |
|
||
- Other | Manufacture from unbleached single yarn |
||
Other made-up articles, including dress patterns | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set | ||
ex Chapter 64 | Footwear, gaiters and the like; parts of such articles; except for: | Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading |
|
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Manufacture from materials of any heading, except that of the product | ||
ex Chapter 65 | Headgear and parts thereof; except for: | Manufacture from materials of any heading, except that of the product | |
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading |
Manufacture from yarn or textile fibres |
||
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed | Manufacture from yarn or textile fibres |
||
ex Chapter 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for: | Manufacture from materials of any heading, except that of the product | |
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | Manufacture from materials of any heading, except that of the product | |
ex Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: | Manufacture from materials of any heading, except that of the product | |
Articles of slate or of agglomerated slate | Manufacture from worked slate | ||
Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate | Manufacture from materials of any heading | ||
Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials | Manufacture from worked mica (including agglomerated or reconstituted mica) | ||
Chapter 69 | Ceramic products | Manufacture from materials of any heading, except that of the product | |
ex Chapter 70 | Glass and glassware; except for: | Manufacture from materials of any heading, except that of the product | |
Glass with a non-reflecting layer | Manufacture from materials of heading |
||
Glass of heading |
|||
- Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards |
Manufacture from non-coated glass-plate substrate of heading |
||
- Other | Manufacture from materials of heading |
||
Safety glass, consisting of toughened (tempered) or laminated glass | Manufacture from materials of heading |
||
Multiple-walled insulating units of glass | Manufacture from materials of heading |
||
Glass mirrors, whether or not framed, including rear-view mirrors | Manufacture from materials of heading |
||
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | |||
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading |
|||
Articles (other than yarn) of glass fibres |
|
||
ex Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: | Manufacture from materials of any heading, except that of the product | |
Natural or cultured pearls, graded and temporarily strung for convenience of transport | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Worked precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture from unworked precious or semi-precious stones | ||
Precious metals: | |||
- Unwrought | |||
- Semi-manufactured or in powder form | Manufacture from unwrought precious metals | ||
Metals clad with precious metals, semi-manufactured | Manufacture from metals clad with precious metals, unwrought | ||
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Imitation jewellery | |||
ex Chapter 72 | Iron and steel; except for: | Manufacture from materials of any heading, except that of the product | |
Semi-finished products of iron or non-alloy steel | Manufacture from materials of heading |
||
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel | Manufacture from ingots or other primary forms of heading |
||
Wire of iron or non-alloy steel | Manufacture from semi-finished materials of heading |
||
Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel | Manufacture from ingots or other primary forms of heading |
||
Wire of stainless steel | Manufacture from semi-finished materials of heading |
||
Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel | Manufacture from ingots or other primary forms of heading |
||
Wire of other alloy steel | Manufacture from semi-finished materials of heading |
||
ex Chapter 73 | Articles of iron or steel; except for: | Manufacture from materials of any heading, except that of the product | |
Sheet piling | Manufacture from materials of heading |
||
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails | Manufacture from materials of heading |
||
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel | Manufacture from materials of heading |
||
Tube or pipe fittings of stainless steel (ISO No X5CrNiMo |
Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product | ||
Structures (excluding prefabricated buildings of heading |
Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading |
||
Skid chain | Manufacture in which the value of all the materials of heading |
||
ex Chapter 74 | Copper and articles thereof; except for: |
|
|
Copper mattes; cement copper (precipitated copper) | Manufacture from materials of any heading, except that of the product | ||
Unrefined copper; copper anodes for electrolytic refining | Manufacture from materials of any heading, except that of the product | ||
Refined copper and copper alloys, unwrought: | |||
- Refined copper | Manufacture from materials of any heading, except that of the product | ||
- Copper alloys and refined copper containing other elements | Manufacture from refined copper, unwrought, or waste and scrap of copper | ||
Copper waste and scrap | Manufacture from materials of any heading, except that of the product | ||
Master alloys of copper | Manufacture from materials of any heading, except that of the product | ||
ex Chapter 75 | Nickel and articles thereof; except for: |
|
|
Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap | Manufacture from materials of any heading, except that of the product | ||
ex Chapter 76 | Aluminium and articles thereof; except for: |
|
|
Unwrought aluminium |
|
||
Aluminium waste or scrap | Manufacture from materials of any heading, except that of the product | ||
Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium |
|
||
Chapter 77 | Reserved for possible future use in the HS | ||
ex Chapter 78 | Lead and articles thereof; except for: |
|
|
Unwrought lead: | |||
- Refined lead | Manufacture from "bullion" or "work" lead | ||
- Other | Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading |
||
Lead waste and scrap | Manufacture from materials of any heading, except that of the product | ||
ex Chapter 79 | Zinc and articles thereof; except for: |
|
|
Unwrought zinc | Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading |
||
Zinc waste and scrap | Manufacture from materials of any heading, except that of the product | ||
ex Chapter 80 | Tin and articles thereof; except for: |
|
|
Unwrought tin | Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading |
||
Tin waste and scrap; other articles of tin | Manufacture from materials of any heading, except that of the product | ||
Chapter 81 | Other base metals; cermets; articles thereof: | ||
- Other base metals, wrought; articles thereof | Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product | ||
- Other | Manufacture from materials of any heading, except that of the product | ||
ex Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: | Manufacture from materials of any heading, except that of the product | |
Tools of two or more of the headings |
Manufacture from materials of any heading, except those of headings |
||
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example; for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools |
|
||
Knives and cutting blades, for machines or for mechanical appliances |
|
||
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading |
Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used | ||
Other articles of cutlery (for example; hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) | Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used | ||
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used | ||
ex Chapter 83 | Miscellaneous articles of base metal; except for: | Manufacture from materials of any heading, except that of the product | |
Other mountings, fittings and similar articles suitable for buildings, and automatic door closers | Manufacture from materials of any heading, except that of the product. However, other materials of heading |
||
Statuettes and other ornaments, of base metal | Manufacture from materials of any heading, except that of the product. However, other materials of heading |
||
ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
Nuclear fuel elements | Manufacture from materials of any heading, except that of the product |
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers |
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Central heating boilers other than those of heading |
Manufacture from materials of any heading, except those of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Steam turbines and other vapour turbines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Spark-ignition reciprocating or rotary internal combustion piston engines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Parts suitable for use solely or principally with the engines of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Turbo-jets, turbo-propellers and other gas turbines |
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Other engines and motors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Rotary positive displacement pumps |
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Industrial fans, blowers and the like |
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading |
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Machines for wood, paper pulp, paper and paperboard industries |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Calendering or other rolling machines, other than for metals or glass, and cylinders therefor |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds |
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Lifting, handling, loading or unloading machinery |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: | |||
- Road rollers | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
- Other |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Parts suitable for use solely or principally with road rollers | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Machines of these headings for use in the textile industry | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Auxiliary machinery for use with machines of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Sewing machines, other than book-sewing machines of heading |
|||
- Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor |
|
||
- Other | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Machine-tools and machines and their parts and accessories of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Ball or roller bearings |
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
ex Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for: |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
Electric motors and generators (excluding generating sets) |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Electric generating sets and rotary converters |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Power supply units for automatic data-processing machines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets |
|
Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Video recording or reproducing apparatus, whether or not incorporating a video tuner |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Parts and accessories suitable for use solely or principally with the apparatus of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37: | |||
- Matrices and masters for the production of records | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
- Other |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Parts suitable for use solely or principally with the apparatus of headings |
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- Suitable for use solely or principally with video recording or reproducing apparatus | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
- Other |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Electronic integrated circuits and microassemblies: | |||
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | ||
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Electrical insulators of any material | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
ex Chapter 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for: | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
ex Chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: | |||
- With reciprocating internal combustion piston engine of a cylinder capacity: | |||
- - Not exceeding 50 cm |
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Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product | |
- - Exceeding 50 cm |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
- Other |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Bicycles without ball bearings | Manufacture from materials of any heading, except those of heading |
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Baby carriages and parts thereof |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
|
Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
ex Chapter 88 | Aircraft, spacecraft, and parts thereof; except for: | Manufacture from materials of any heading, except that of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Rotochutes | Manufacture from materials of any heading, including other materials of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | Manufacture from materials of any heading, except that of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Chapter 89 | Ships, boats and floating structures | Manufacture from materials of any heading, except that of the product. However, hulls of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
ex Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Spectacles, goggles and the like, corrective, protective or other | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Other navigational instruments and appliances | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Balances of a sensitivity of 5 cg or better, with or without weights | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments: | |||
- Dentists' chairs incorporating dental appliances or dentists' spittoons | Manufacture from materials of any heading, including other materials of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
- Other |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters |
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Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Gas, liquid or electricity supply or production meters, including calibrating meters therefor: | |||
- Parts and accessories | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
- Other |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Automatic regulating or controlling instruments and apparatus | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
ex Chapter 91 | Clocks and watches and parts thereof; except for: | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Other clocks |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Clock movements, complete and assembled |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Watch cases and parts thereof |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof |
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Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
Watch straps, watch bands and watch bracelets, and parts thereof: | |||
- Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
- Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Chapter 92 | Musical instruments; parts and accessories of such articles | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Chapter 93 | Arms and ammunition; parts and accessories thereof | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex Chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for: | Manufacture from materials of any heading, except that of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m |
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Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Prefabricated buildings | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
ex Chapter 95 | Toys, games and sports requisites; parts and accessories thereof; except for: | Manufacture from materials of any heading, except that of the product | |
Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds |
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||
Golf clubs and parts thereof | Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used | ||
ex Chapter 96 | Miscellaneous manufactured articles; except for: | Manufacture from materials of any heading, except that of the product | |
Articles of animal, vegetable or mineral carving materials | Manufacture from "worked" carving materials of the same heading as the product | ||
Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Travel sets for personal toilet, sewing or shoe or clothes cleaning | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set | ||
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks |
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Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading |
Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used | ||
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes |
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Lighters with piezo-igniter | Manufacture in which the value of all the materials of heading |
||
Smoking pipes and pipe bowls | Manufacture from roughly-shaped blocks | ||
Chapter 97 | Works of art, collectors' pieces and antiques | Manufacture from materials of any heading, except that of the product |
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fitting of buttons and/or other types of fastenings, making of button-holes, finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses etc., hemming of handkerchiefs, table linen etc., fitting of trimmings and accessories such as pockets, labels, badges, etc., ironing and other preparations of garments for sale "ready made", or any combination of such working.
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Australia For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required. Belarus Canada Japan New Zealand Official certification is not required. Norway Russian Federation Switzerland including Liechtenstein The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923 , a customs union with Switzerland.Turkey United States of America The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of customs. European Union: -
Austria Belgium Bulgaria Cyprus Czech Republic Denmark Estonia Germany Greece Finland France Hungary Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Poland Portugal Romania Slovakia Slovenia Spain Sweden United Kingdom
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(a) Fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them; (b) Comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and (c) Comply with the consignment conditions specified by the country of destination. In general products must be consigned directly from the country of exportation to the country of destination, but most preference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary.)
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(a) Products wholly obtained: for export to all countries listed in Section I, enter the letter "P" in Box 8 (for Australia and New Zealand. Box 8 may be left blank). (b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be as follows, -
(1) United States of America: for single country shipments, enter the letter "Y" in Box 8: for shipments from recognized associations of counties, enter the letter " Z ", followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products (example: "Y" 35 % or "Z" 35 %). (2) Canada: for products which meet origin criteria from working or processing in more than cue eligible least developed country, enter letter "G" in Box 8, otherwise "F". (3) The European Union, Japan, Norway, Switzerland including Liechtenstein, and Turkey: enter the letter "W" in Box 8 followed by the Harmonized Commodity Description and coding system (Harmonized System) heading at the four-digit level of the exported product (example "W" 96.18). (4) Russian Federation: for products which include value added in the exporting preference-receiving country, enter the letter "Y" in Box 8. followed by the value of imported materials and components expressed as a percentage of the fob price of the exported products (example "Y" 45 %); for products obtained in a preference-receiving country and worked or processed in one or more other such countries, enter "Pk". (5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly made in Box 12.
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Australie Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture habituelle. La formule A, accompagnée de la facture habituelle, peut être acceptée en remplacement, mais une certification officielle n'est pas exigée. Belarus Canada Etats-Unis d'Amérique Les États-Unis n'exigent pas de certificat SGP Formule A. Une déclaration reprenant toute information appropriée et détaillée concernant la production ou la fabrication de la marchandise est considérée comme suffisante, et doit être présentée uniquement à la demande du receveur des douanes du district (District collector of Customs). Fédération de Russie Japon Norvège Nouvelle-Zélande Un visa officiel n'est pas exigé. Suisse y compris Liechtenstein D'après l'Accord du 29 mars 1923 , la Principauté du Liechtenstein forme une union douanière avec la Suisse.Turquie Union Européenne: -
Allemagne Autriche Belgique Bulgarie Chypre Danemark Espagne Estonie Finlande France Grèce Hongrie Irlande Italie Lettonie Lituanie Luxembourg Malte Pays-Bas Pologne Portugal République tchèque Roumanie Royaume-Uni Slovaquie Slovénie Suède
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(a) correspondre à la définition établie des produits pouvant bénéficier du régime de préférences dans les pays de destination La description figurant sur la formule doit être suffisamment détaillée pour que les produits puissent être identifiés par l'agent des douanes qui les examine; (b) satisfaire aux règles d'origine du pays de destination. Chacun des articles d'une même expédition doit répondre aux conditions prescrites: et (c) satisfaire aux conditions d'expédition spécifiées par le pays de destination. En général, les produits doivent être expédiés directement du pays d'exportation au pays de destination; toutefois, la plupart des pays donneurs de préférences acceptent sous certaines conditions le passage par des pays intermédiaires (pour l'Australie, l'expédition directe n'est pas nécessaire).
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(a) Produits entièrement obtenus: pour l'exportation vers tous les pays figurant dans la liste de la section, il y a lieu d'inscrire la lettre "P" dans la case 8 (pour l'Australie et la Nouvelle-Zélande, la case 8 peut être laissée en blanc). (b) Produits suffisamment ouvres ou transformés: pour l'exportation vers les pays figurant ci-après, les indications à porter dans la case 8 doivent être les suivantes: -
(1) États Unis d'Amérique: dans le cas d'expédition provenant d'un seul pays, inscrire la lettre "Y" ou. dans le cas d'expéditions provenant d'un groupe de pays reconnu comme un seul, la lettre "Z", suivie de la somme du coût ou de la valeur des matières et du coût direct de la transformation, exprimée en pourcentage du prix départ usine des marchandises exportées (exemple: "Y" 35 % ou "Z" 35 %); (2) Canada: il y a lieu d'inscrire dans la case 8 la lettre "G" pour les produits qui satisfont aux critères d'origine après ouvraison ou transformation dans plusieurs des pays les moins avancés: sinon, inscrire la lettre "F"; (3) Japon, Norvège, Suisse y compris Liechtenstein, Turquie et l'Union européenne: inscrire dans la case 8 la lettre "W" suivie de la position tarifaire à quatre chiffres occupée par le produit exporté dans le Système harmonisé de désignation et de codification des marchandises (Système harmonisé) (exemple "W" 96.18); (4) Fédération de Russie: pour les produits avec valeur ajoutée dans le pays exportateur bénéficiaire de préférences, il y a lieu d'inscrire la lettre "Y" dans la case 8, en la faisant suivre de la valeur des matières et des composants importés, exprimée en pourcentage du prix fob des marchandises exportées (exemple: "Y" 45 %); pour les produits obtenus dans un pays bénéficiaire de préférences et ouvrés ou transformés dans un ou plusieurs autres pays bénéficiaires, il y a lieu d'inscrire les lettre "Pk" BB dans la case 8; (5) Australie et Nouvelle-Zélande: il n'est pas nécessaire de remplir la case 8. Il suffit de fane une déclaration appropriée dans la case 12.
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HS heading | Description | Working or processing carried out on non-originating materials that confers originating status |
---|---|---|
(1) | (2) | (3) |
Meat of bovine animals, fresh or chilled | Manufacture from materials of any heading except meat of bovine animals, frozen of heading No | |
Meat of bovine animals, frozen | Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No | |
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen | Manufacture from materials of any heading except carcases of heading Nos | |
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: | Manufacture from materials of any heading except meat and offal of heading Nos | |
Fish, other than live fish | Manufacture in which all the materials of Chapter 3 used must already be originating | |
Dairy products, excluding dairy spreads of a fat content, by weight, of 39 % or more, but less than 75 % | Manufacture from materials of any heading except milk or cream of heading No | |
Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, or cocoa |
| |
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter | Manufacture from materials of any heading except birds' eggs of heading No | |
Prepared pigs', hogs' or boars' bristles and hair | Cleaning, disinfecting, sorting and straightening of bristles and hair | |
Bones and horn-cores, unworked | Manufacture in which all the materials of Chapter 2 used must already be originating | |
Edible vegetables, frozen or dried, provisionally preserved, except for heading Nos |
Manufacture in which all the vegetable materials used must already be originating | |
Sweet corn (uncooked or cooked by steaming or boiling in water), frozen | Manufacture from fresh or chilled sweet corn | |
Sweet corn, provisionally preserved | Manufacture from fresh or chilled sweet corn | |
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: | ||
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product | ||
Manufacture in which all the fruit or nuts used must already be originating | ||
Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption | Manufacture in which all the fruit or nuts used must already be originating | |
Fruit, dried, other than that of heading Nos |
Manufacture in which all the fruit or nuts used must already be originating | |
Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | Manufacture in which all the fruit or nuts used must already be originating | |
ex Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for No |
Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No |
Flour, meal and powder of the dried, shelled leguminous vegetables of heading No |
Drying and milling of leguminous vegetables of heading No | |
Lac; natural gums, resins, gum-resins and, oleoresins (for example balsams) | Manufacture in which the value of any materials of heading No | |
Vanilla oleoresin | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product | |
Pig fat (including lard) and poultry fat, other than that of heading Nos |
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Manufacture from materials of any heading except those of heading Nos | ||
Manufacture from meat or edible offal of swine of heading No | ||
Fats of bovine animals, sheep or goats, other than those of heading No |
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Manufacture from materials of any heading except those of heading Nos | ||
Manufacture in which all the animal materials of Chapter 2 used must already be originating | ||
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: | ||
Manufacture from materials of any heading including other materials of heading No | ||
Manufacture in which all the animal materials of Chapter 2 and 3 used must already be originating | ||
Refined lanolin | Manufacture from crude wool grease of heading No | |
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: | ||
Manufacture from materials of any heading including other materials of heading No | ||
Manufacture in which all the animal materials of Chapter 2 used must already be originating | ||
Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified: | ||
Manufacture from other materials of heading Nos | ||
Manufacture in which all the vegetable materials used must already be originating | ||
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Animal or vegetable fats and oils and their fractions re-esterified, whether or not refined, but not further prepared | Manufacture in which all the animal and vegetable materials used must already be originating | |
Edible liquid mixtures of vegetable oils of heading Nos |
Manufacture in which all the vegetable materials used must already be originating | |
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | Manufacture from animals of Chapter 1 | |
Other prepared or preserved meat, meat offal or blood | Manufacture from animals of Chapter 1 | |
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating | |
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | Manufacture in which all the fish or fish eggs used must already be originating | |
Crustaceans; molluscs and other aquatic invertebrates, prepared or preserved | Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating | |
Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured | Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | ||
Manufacture from materials of any heading including other materials of heading No | ||
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
Manufacture in which all the materials used must already be originating | ||
Molasses resulting from the extraction of sugar, flavoured or coloured | Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Sugar confectionery (including white chocolate), not containing cocoa | Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Chocolate and other food preparations containing cocoa | Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 %, by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos |
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Manufacture from cereals of Chapter 10 | ||
Manufacture in which all the materials used are classified within a heading other than that of the product provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating | |
Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | Manufacture from materials of any heading except potato starch of heading No | |
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals, (other than maize corn), in grain form, or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included | ||
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Manufacture from materials not classified within heading No | ||
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | Manufacture from materials of any heading, except those of Chapter 11 | |
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | Manufacture in which all the fruit, nuts or vegetables used must already be originating | |
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | Manufacture in which all the tomatoes used must already be originating | |
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | Manufacture in which all the mushrooms or truffles used must already be originating | |
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen, other than products of heading No |
Manufacture in which all the vegetables used must already be originating | |
Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product | ||
Manufacture in which all the vegetables used must already be originating | ||
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter | Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product | |
Fruit, nuts other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: | ||
Manufacture in which all the fruit and nuts used must already be originating | ||
Manufacture in which the value of the originating nuts and oil seeds of heading Nos | ||
Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
Fruit juices (including grape must), and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Roasted chicory and extracts, essences and concentrates thereof | Manufacture in which all the chicory used must already be originating | |
Prepared mustard | Manufacture from mustard flour or meal | |
Soups and broths and preparations therefore; homogenized composite food preparations: | ||
Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos | ||
The rule for the heading in which the product would be classified in bulk shall apply | ||
Ice cream and other edible ice, containing chocolate | Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 18 used does not exceed 40 % of the ex-works price of the product | |
Sugar syrups, flavoured or coloured | Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product | |
Compound alcoholic preparations, other than those based on odiriferous substances, of a kind used for the manufacture of beverages | Manufacture from materials of any heading except grapes or any material derived from grapes | |
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | Manufacture in which all the water used must already be originating | |
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 No |
Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating | |
Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol | Manufacture from other grape must | |
The following, containing grape materials: | Manufacture from materials of any heading except grapes or any material derived from grapes | |
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Whiskies of an alcoholic strength by volume of less than 50 % vol. | Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product | |
Residues from the manufacture of starch from maize (excluding concentrated steeping liqueurs), of a protein content, calculated on the dry product, exceeding 40 % by weight | Manufacture in which all the maize used must already be originating | |
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil | Manufacture in which all the olives used must already be originating | |
Preparations of a kind used in animal feeding | Manufacture in which all the cereals, sugar or molasses, meat or milk used must already be originating | |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No | |
Smoking tobacco | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No | |
Natural crystalline graphite, with enriched carbon content, purified and ground | Enriching of the carbon content, purifying and grinding of crude crystalline graphite | |
Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm | |
Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm | |
Calcined dolomite | Calcination of dolomite not calcined | |
Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or note pure, other than fused magnesia or dead burned (sintered) magnesia | Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used | |
Plasters specially prepared for dentistry | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Natural asbestos fibres | Manufacture from asbestos concentrate | |
Mica powder | Grinding of mica or mica waste | |
Earth colours, calcined or powdered | Calcination or grinding of earth colours | |
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels | ||
Crude oils obtained from bituminous minerals | Destructive distillation of bituminous materials | |
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured | ||
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials | ||
Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 50 % of the ex-works price of the product | |
Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch | ||
ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Sulphur trioxide | Manufacture from sulphur dioxide | |
Aluminium sulphate | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex Chapter 29 | Organic chemicals; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Acyclic hydrocarbons for use as power or heating fuels | ||
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels | ||
Metal alcoholates of alcohols of this heading and of ethanol or glycerol | Manufacture from materials of any heading, including other materials of heading No | |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of headings Nos | |
Manufacture from materials of any heading. However, the value of all the materials of heading No | ||
Manufacture from materials of any heading | ||
Heterocyclic compounds with nitrogen hetero-atom(s) only | Manufacture from materials of any heading. However, the value of all the materials of headings Nos | |
Nucleic acids and their salts; other heterocyclic compounds | Manufacture from materials of any heading. However, the value of all the materials of headings Nos | |
ex Chapter 30 | Pharmaceutical products, except for Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Medicaments (excluding goods of heading Nos |
Manufacture in which: | |
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ex Chapter 31 | Fertilizers except for heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
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ex Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Tannins and their salts, ethers, esters, and other derivatives | Manufacture from tanning extracts of vegetable origin | |
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes |
Manufacture from materials of any heading, except headings Nos | |
ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | Manufacture from materials of any heading, including materials of a different "group" | |
Alcoholic preparations containing all flavouring agents characterizing a beverage | Manufacture from materials of any heading except grapes or any material derived from grapes | |
Yarn used to clean between the teeth (dental floss) |
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ex Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product |
Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided that they represent less than 70 % by weight | ||
Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous materials, slack wax or scale wax | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 50 % of the ex-works price of the product | |
ex Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches: | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, except those of heading No | ||
Prepared enzymes not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified in the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
ex Chapter 37 | Photographic or cinematographic goods; except for No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs: | Manufacture in which all the materials used are classified within a heading other than in heading No | |
Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed | Manufacture in which all the materials used are classified within a heading other than heading Nos | |
Photographic plates, film paper, paperboard and textiles, exposed but not developed | Manufacture in which all the materials used are classified within a heading other than heading Nos | |
ex Chapter 38 | Miscellaneous chemical products; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Manufacture in which the value of all the materials of heading No | ||
Refined tall oil | Refining of crude tall oil | |
Spirits of sulphate turpentine, purified | Purification by distillation or refining of raw spirits of sulphate turpentine | |
Ester gums | Manufacture from resin acids | |
Wood pitch (wood tar pitch) | Distillation of wood tar | |
Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous materials | Manufacture in which the value of all the materials of heading No | |
Miscellaneous chemical products: | ||
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Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provide that their value does not exceed 20 % of the ex-works price of the product | |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Industrial fatty alcohols | Manufacture from materials of any heading including fatty acids of heading No | |
Plastics in primary forms, waste, parings and scrap, of plastic: | ||
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Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product | ||
Semi-manufactures of plastics: | ||
Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product | ||
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Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product | ||
Articles of plastic | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Laminated slabs of crepe rubber for shoes | Lamination of sheets of natural rubber | |
Compound rubber, unvulcanized, in primary forms or in plates, sheets or strip | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Retreaded or pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber | Manufacture from materials of any heading, except those of heading Nos | |
Articles of hard rubber | Manufacture from hard rubber | |
Raw skins of sheep or lambs, without wool on | Removal of wool from sheep or lamb skins, with wool on | |
Leather, without hair or wool, other than leather of heading Nos |
Retanning of pre-tanned leather, or Manufacture in which all the materials used are classified within a heading other than that of the product | |
Patent leather and patent laminated leather; metallized leather | Manufacture from leather of heading Nos | |
Tanned or dressed furskins, assembled | Manufacture from non-assembled tanned or dressed furskins | |
Bleaching or dying, in addition to cutting and assembly of non-assembled tanned or dressed furskins | ||
Manufacture from non-assembled, tanned or dressed furskins | ||
Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled tanned or dressed furskins, of heading No | |
Wood roughly squared | Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down | |
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed | Planing, sanding or finger-jointing | |
Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed | Splicing, planing, sanding or finger-jointing | |
Sanding or finger-jointing | ||
Beading or moulding | ||
Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding | |
Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size | |
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood | Manufacture from riven staves, not further worked than sawn on the two principal surfaces | |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used | ||
Beading or moulding | ||
Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading except drawn wood of heading No | |
Articles of natural cork | Manufacture from cork of heading No | |
Paper and paperboard, ruled, lined or squared only | Manufacture from paper-making materials of Chapter 47 | |
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No |
Manufacture from paper-making materials of Chapter 47 | |
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery |
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Toilet paper | Manufacture from paper-making materials of Chapter 47 | |
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres |
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Letter pads | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape | Manufacture from paper-making materials of Chapter 47 | |
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | Manufacture from materials not classified within heading Nos | |
Calendars of any kind, printed, including calendar blocks: | ||
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Manufacture from materials not classified within heading Nos | ||
Silk waste (including yarn waste unsuitable for reeling, yarn waste and garnetted stock), carded or combed | Carding or combing of silk waste | |
Man-made staple fibres | Manufacture from chemical materials or textile pulp | |
ex Chapter 50 to 55 | Yarn, monofilament and thread: |
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ex Chapter 50 to 55 | Woven fabrics: | |
Manufacture from single yarn | ||
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ex Chapter 56 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof except for heading Nos |
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Felt, whether or not impregnated, coated, covered or laminated: | ||
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Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading Nos |
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Rubber thread and cord, textile covered | Manufacture from rubber thread or cord, not textile covered | |
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Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading Nos |
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Gimped yarn, and strip and the like of heading Nos |
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Chapter 57 | Carpets and other textile floor coverings: | |
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ex Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for heading Nos |
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Manufacture from single yarn | ||
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Embroidery in the piece, in strips or in motifs | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | Manufacture from yarn | |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: | ||
Manufacture from yarn | ||
Manufacture from chemical materials or textile pulp | ||
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No |
Manufacture from yarn | |
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Manufacture from yarn | |
Textile wall coverings: | ||
Manufacture from yarn | ||
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Rubberized textile fabrics, other than those of heading No |
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Manufacture from chemical materials | ||
Manufacture from yarn | ||
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like | Manufacture from yarn | |
Incandescent gas mantles, impregnated | Manufacture from tubular knitted gas mantle fabric | |
Textiles articles of a kind suitable for industrial use: | ||
Manufacture from yarn or waste fabrics or rags of heading No | ||
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Chapter 60 | Knitted or crocheted fabrics |
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Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted | |
Manufacture from yarn | ||
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ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted except for heading Nos |
Manufacture from yarn |
Women's, girls' and babies' clothing and other made up clothing accessories, embroidered | Manufacture from yarn | |
Fire-resistant equipment of fabric covered with foil of aluminized polyester | Manufacture from yarn | |
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like | Manufacture from unbleached single yarn | |
Manufacture from unbleached single yarn | ||
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Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: | ||
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Manufacture from unbleached single yarn | ||
Manufacture from unbleached single yarn | ||
Sacks and bags, of a kind used for the packing of goods |
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Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods: | ||
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Manufacture from unbleached single yarn | ||
Other made up articles, including dress patterns | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set | |
Footwear | Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No | |
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No |
Manufacture from yarn or textile fibres | |
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed | Manufacture from yarn or textile fibres | |
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Articles of slate or of agglomerated slate | Manufacture from worked slate | |
Articles of asbestos or mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate | Manufacture from fabricated asbestos fibres or from mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate | |
Articles of mica, including agglomerated or reconstituted mica on a support of paper, paperboard or other materials | Manufacture from worked mica (including agglomerated or reconstituted mica) | |
Glass of heading Nos |
Manufacture from materials of heading No | |
Safety glass, consisting of toughened (tempered) or laminated glass | Manufacture from materials of heading No | |
Multiple-walled insulating units of glass | Manufacture from materials of heading No | |
Glass mirrors, whether or not framed, including rear-view mirrors | Manufacture from materials of heading No | |
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | ||
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No |
||
Articles (other than yarn) of glass fibres |
| |
Natural or cultured pearls, graded and temporarily strung for convenience or transport | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Worked precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture from unworked precious or semi-precious stones | |
Precious metals: | ||
Manufacture from unwrought precious metals | ||
Metals clad with precious metals, semi-manufactured | Manufacture from metals clad with precious metals unwrought | |
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Imitation jewellery | ||
Semi-finished products of iron or non-alloy steel | Manufacture from materials of heading Nos | |
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel | Manufacture from ingots or other primary forms of heading No | |
Wire of iron or non-alloy steel | Manufacture from semi-finished materials of heading No | |
Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steel | Manufacture from ingots or other primary forms of heading No | |
Wire of stainless steel | Manufacture from semi-finished materials of heading No | |
Semi-finished products, flat rolled products, bars and rods, in irregularly wound coils, of other alloy steel | Manufacture from ingots or other primary forms of heading No | |
Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel | Manufacture from ingots or other primary forms of heading Nos | |
Wire of other alloy steel | Manufacture from semi-finished materials of heading No | |
Sheet piling | Manufacture from materials of heading No | |
Railway or tramway track construction materials of iron or steel: rails, check-rails and rack-rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails | Manufacture from materials of heading No | |
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel | Manufacture from materials of heading Nos | |
Structures (excluding prefabricated buildings of heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No | |
Skid-chains | Manufacture in which the value of all the materials of heading No | |
Radiators for central heating, not electrically heated and parts thereof, of iron or steel | Manufacture in which the value of all the materials of heading No | |
ex Chapter 74 | Copper and articles thereof except for heading Nos |
|
Copper alloys, unwrought | Manufacture from refined copper, unwrought, or waste and scrap of copper | |
ex Chapter 75 | Nickel and articles thereof except for heading Nos |
|
ex Chapter 76 | Aluminium and articles thereof except for heading Nos |
|
Manufacture from aluminium, not alloyed, or waste and scrap | ||
Manufacture from aluminium, not alloyed (ISO No Al 99.8) | ||
Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium |
| |
ex Chapter 78 | Lead and articles thereof except for heading Nos |
|
Unwrought lead: | ||
Manufacture from "bullion" or "work" lead | ||
Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No | ||
ex Chapter 79 | Zinc and articles of zinc, except for heading Nos |
|
Unwrought zinc | Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No | |
ex Chapter 80 | Tin and articles thereof; except for heading Nos |
|
Unwrought tin | Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No | |
ex Chapter 81 | Other base metals, wrought; articles thereof | Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product |
Tools of two or more of the heading Nos |
Manufacture in which all the materials used are classified within a heading other than heading Nos | |
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools |
| |
Knives and cutting blades, for machines or for mechanical appliances |
| |
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used | |
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) | Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used | |
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used | |
Statuettes and other ornaments, of base metal | Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No | |
ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: Nos |
|
Central heating boilers, other than those of heading No |
Manufacture in which all the materials used are classified within a heading other than heading No | |
Steam turbines and other vapour turbines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Spark-ignition reciprocating or rotary internal combustion piston engines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Parts suitable for use solely or principally with the engines of heading Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Other engines and motors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No |
| |
Machines for wood, paper pulp and paper board industries |
| |
Calendering or other rolling machines, other than for metals or glass, and cylinders therefore |
| |
Lifting, handling, loading or unloading machinery |
| |
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: | ||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers |
| |
Parts for road rollers | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard |
| |
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds |
| |
Machines of these headings for use in the textile industry | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Auxiliary machinery for use with machines of headings Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Sewing machines, other than book-sewing machines of heading No |
||
| ||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Machine-tools and machines and their parts and accessories of headings Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Roller screws | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for those falling within the following headings or parts of headings for which the rules are set out below: |
|
Electric motors and generators (excluding generating sets) |
| |
Electric generating sets and rotary converters |
| |
Power supply units for automatic data-processing machines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Videophones |
| |
Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets |
| |
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device |
| |
Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device |
| |
Video recording or reproducing apparatus |
| |
Parts and accessories suitable for use solely or principally with the apparatus of heading Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37: | ||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders |
| |
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus |
| |
Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
| |
Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors |
| |
Parts suitable for use solely or principally with the apparatus of heading Nos |
||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits |
| |
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading Nos |
| |
Electronic integrated circuits and microassemblies |
| |
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Electrical insulators of any material | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Railway or tramway locomotives, rolling-stock and parts thereof | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing |
| |
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 87 | Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling within the following headings or parts of headings: |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
| |
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles |
| |
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
| |
Bicycles without ball bearings | Manufacture from materials not classified in heading No | |
Baby carriages and parts thereof |
| |
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof |
| |
Parts of goods of heading Nos |
Manufacture in which the value of all the materials of heading No | |
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto: | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture in which the value of all the materials of heading No | ||
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers, parts of the foregoing articles | Manufacture in which the value of all the materials of heading No | |
Chapter 89 | Ships, boats and floating structures | Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No |
ex Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: |
|
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Spectacles, goggles and the like, corrective, protective or other | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Binoculars, monoculars, other optical telescopes, and mountings therefore, except for astronomical refracting telescopes and mountings therefore |
| |
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs |
| |
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus |
| |
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection |
| |
Other navigational instruments and appliances | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Balances of a sensitivity of 5 cg or better, with or without weights | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Dentists' chairs incorporating dental appliances or dentists' spittoons | Manufacture from materials of any heading, including other materials of heading No | |
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Gas, liquid or electricity supply or production meters, including calibrating meters therefore: | ||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Revolution counters, production counters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Automatic regulating or controlling instruments and apparatus | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 91 | Clocks and watches and parts thereof; except for those falling within the following headings or parts of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Other clocks |
| |
Clock movements, complete and assembled |
| |
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements |
| |
Watch cases and parts thereof |
| |
Clock cases and cases of a similar type to other goods of this Chapter, and parts thereof |
| |
Watch straps, watch bands and watch bracelets, and parts thereof: | ||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Chapter 92 | Musical instruments; parts and accessories of such articles | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Chapter 93 | Arms and ammunition; parts and accessories thereof | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m |
| |
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Prefabricated buildings | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds |
| |
Finished golf club heads | Manufacture from roughly shaped blocks | |
Fishing rods, fish-hooks and other fine fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 5 % of the ex-works price of the product | |
Articles of animal, vegetable or mineral carving materials | Manufacture from "worked" carving materials of the same heading | |
Brooms and brushes (except for besoms and the like), hand-operated mechanical floor sweepers, not motorized; paint pads and rollers, squeegees and mops | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Travel sets for personal toilet, sewing, or shoe or clothes cleaning | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set | |
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks |
| |
Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib points may be used and the other materials classified in the same heading may also be used provided that their value does not exceed 5 % of the ex-works price of the product | |
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes |
| |
Smoking pipes and pipe bowls | Manufacture from roughly shaped blocks |
HS heading | Description | Working or processing carried out on non-originating materials that confers originating status |
---|---|---|
(1) | (2) | (3) |
Meat of bovine animals, fresh or chilled | Manufacture from materials of any heading except meat of bovine animals, frozen of heading No | |
Meat of bovine animals, frozen | Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No | |
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen | Manufacture from materials of any heading except carcases of heading Nos | |
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: | Manufacture from materials of any heading except meat and offal of heading Nos | |
Fish, other than live fish | Manufacture in which all the materials of Chapter 3 used must already be originating | |
Dairy products, excluding dairy spreads of a fat content, by weight, of 39 % or more, but less than 75 % | Manufacture from materials of any heading except milk or cream of heading No | |
Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, or cocoa |
| |
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter | Manufacture from materials of any heading except birds' eggs of heading No | |
Prepared pigs', hogs' or boars' bristles and hair | Cleaning, disinfecting, sorting and straightening of bristles and hair | |
Bones and horn-cores, unworked | Manufacture in which all the materials of Chapter 2 used must already be originating | |
Edible vegetables, frozen or dried, provisionally preserved, except for heading Nos |
Manufacture in which all the vegetable materials used must already be originating | |
Sweet corn (uncooked or cooked by steaming or boiling in water), frozen | Manufacture from fresh or chilled sweet corn | |
Sweet corn, provisionally preserved | Manufacture from fresh or chilled sweet corn | |
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: | ||
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product | ||
Manufacture in which all the fruit or nuts used must already be originating | ||
Fruit and nuts provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption | Manufacture in which all the fruit or nuts used must already be originating | |
Fruit, dried, other than that of heading Nos |
Manufacture in which all the fruit or nuts used must already be originating | |
Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | Manufacture in which all the fruit or nuts used must already be originating | |
ex Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for No |
Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No |
Flour, meal and powder of the dried, shelled leguminous vegetables of heading No |
Drying and milling of leguminous vegetables of heading No | |
Lac; natural gums, resins, gum-resins and, oleoresins (for example balsams) | Manufacture in which the value of any materials of heading No | |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product | ||
Manufacture from non-modified mucilages and thickeners | ||
Pig fat including lard and poultry fat, other than that of heading Nos |
||
Manufacture from materials of any heading except those of heading Nos | ||
Manufacture from meat or edible offal of swine of heading No | ||
Fats of bovine animals, sheep or goats, other than those of heading No |
||
Manufacture from materials of any heading except those of heading Nos | ||
Manufacture in which all the animal materials of Chapter 2 used must already be originating | ||
Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: | ||
Manufacture from materials of any heading including other materials of heading No | ||
Manufacture in which all the animal materials of Chapter 2 and 3 used must already be originating | ||
Refined lanolin | Manufacture from crude wool grease of heading No | |
Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: | ||
Manufacture from materials of any heading including other materials of heading No | ||
Manufacture in which all the animal materials of Chapter 2 used must already be originating | ||
Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified: | ||
Manufacture from other materials of heading Nos | ||
Manufacture in which all the vegetable materials used must already be originating | ||
Animal or vegetable fats and oils and their fractions re-esterified, whether or not refined, but not further prepared | Manufacture in which all the animal and vegetable materials used must already be originating | |
Edible liquid mixtures of vegetable oils of heading Nos |
Manufacture in which all the vegetable materials used must already be originating | |
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | Manufacture from animals of Chapter 1 | |
Other prepared or preserved meat, meat offal or blood | Manufacture from animals of Chapter 1 | |
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must already be originating | |
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | Manufacture in which all the fish or fish eggs used must already be originating | |
Crustaceans; molluscs and other aquatic invertebrates, prepared or preserved | Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must already be originating | |
Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured | Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | ||
Manufacture from materials of any heading including other materials of heading No | ||
Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
Manufacture in which all the materials used must already be originating | ||
Molasses resulting from the extraction or refining of sugar, flavoured or coloured | Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Sugar confectionery (including white chocolate), not containing cocoa | Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Chocolate and other food preparations containing cocoa | Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 %, by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos |
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Manufacture from cereals of Chapter 10 | ||
Manufacture in which all the materials used are classified within a heading other than that of the product provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must already be originating | |
Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | Manufacture from materials of any heading except potato starch of heading No | |
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals, (other than maize corn), in grain form, or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included | ||
Manufacture from materials of any heading. However, grains and cobs of sweet corn, prepared or preserved, of heading Nos | ||
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Manufacture from materials not classified within heading No | ||
Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | Manufacture from materials of any heading, except those of Chapter 11 | |
Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | Manufacture in which all the fruit, nuts or vegetables used must already be originating | |
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | Manufacture in which all the tomatoes used must already be originating | |
Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | Manufacture in which all the mushrooms or truffles used must already be originating | |
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen, other than products of heading No |
Manufacture in which all the vegetables used must already be originating | |
Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product | ||
Manufacture in which all the vegetables used must already be originating | ||
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter | Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product | |
Fruit, nuts other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: | ||
Manufacture in which all the fruit and nuts used must already be originating | ||
Manufacture in which the value of the originating nuts and oil seeds of heading Nos | ||
Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
Roasted chicory and extracts, essences and concentrates thereof | Manufacture in which all the chicory used must already be originating | |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used | ||
Manufacture from mustard flour or meal | ||
Soups and broths and preparations therefore; homogenized composite food preparations: | ||
Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos | ||
The rule for the heading in which the product would be classified in bulk shall apply | ||
Sugar syrups, flavoured or coloured | Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product | |
Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages | Manufacture from materials of any heading except grapes or any material derived from grapes | |
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | Manufacture in which all the water used must already be originating | |
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 No |
Manufacture in which all the materials used are classified within a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating | |
Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol | Manufacture from other grape must | |
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Manufacture from materials of any heading except grapes or any material derived from grapes | |
Whiskies of an alcoholic strength by volume of less than 50 % vol. | Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product | |
Residues from the manufacture of starch from maize (excluding concentrated steeping liqueurs), of a protein content, calculated on the dry product, exceeding 40 % by weight | Manufacture in which all the maize used must already be originating | |
Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil | Manufacture in which all the olives used must already be originating | |
Preparations of a kind used in animal feeding | Manufacture in which all the cereals, sugar or molasses, meat or milk used must already be originating | |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No | |
Smoking tobacco | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No | |
Natural crystalline graphite, with enriched carbon content, purified and ground | Enriching of the carbon content, purifying and grinding of crude crystalline graphite | |
Marble, merely cut by sawing or otherwise into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm | |
Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm | |
Calcined dolomite | Calcination of dolomite not calcined | |
Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or note pure, other than fused magnesia or dead burned (sintered) magnesia | Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used | |
Plasters specially prepared for dentistry | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Natural asbestos fibres | Manufacture from asbestos concentrate | |
Mica powder | Grinding of mica or mica waste | |
Earth colours, calcined or powdered | Calcination or grinding of earth colours | |
Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels | ||
Crude oils obtained from bituminous minerals | Destructive distillation of bituminous materials | |
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured | ||
ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Sulphur trioxide | Manufacture from sulphur dioxide | |
Aluminium sulphate | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Acyclic hydrocarbons for use as power or heating fuels | ||
Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels | ||
Metal alcoholates of alcohols of this heading and of ethanol or glycerol | Manufacture from materials of any heading, including other materials of heading No | |
Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of headings Nos | |
Manufacture from materials of any heading. However, the value of all the materials of heading No | ||
Manufacture from materials of any heading | ||
Heterocyclic compounds with nitrogen heteroatom(s) only | Manufacture from materials of any heading. However, the value of all the materials of headings Nos | |
Manufacture from materials of any heading. However, the value of all the materials of headings Nos | ||
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product | ||
ex Chapter 30 | Pharmaceutical products, except for Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Medicaments (excluding goods of heading Nos |
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ex Chapter 31 | Fertilizers except for heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
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ex Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Tannins and their salts, ethers, esters, and other derivatives | Manufacture from tanning extracts of vegetable origin | |
Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes |
Manufacture from materials of any heading, except headings Nos | |
ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils excluding extracted oleoresins | Manufacture from materials of any heading, including materials of a different "group" | |
Alcoholic preparations containing all flavouring agents characterizing a beverage | Manufacture from materials of any heading except grapes or any material derived from grapes | |
Yarn used to clean between the teeth (dental floss) | Manufacture from: | |
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ex Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product |
Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided that they represent less than 70 % by weight | ||
Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes obtained from bituminous materials, slack wax or scale wax | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 50 % of the ex-works price of the product | |
ex Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches: | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture from materials of any heading, except those of heading No | ||
Prepared enzymes not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified in the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
ex Chapter 37 | Photographic or cinematographic goods; except for No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs: | Manufacture in which all the materials used are classified within a heading other than in heading No | |
Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed | Manufacture in which all the materials used are classified within a heading other than heading Nos | |
Photographic plates, film paper, paperboard and textiles, exposed but not developed | Manufacture in which all the materials used are classified within a heading other than heading Nos | |
ex Chapter 38 | Miscellaneous chemical products; except for heading Nos |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 20 % of the ex-works price of the product |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Manufacture in which the value of all the materials of heading No | ||
Refined tall oil | Refining of crude tall oil | |
Spirits of sulphate turpentine, purified | Purification by distillation or refining of raw spirits of sulphate turpentine | |
Ester gums | Manufacture from resin acids | |
Wood pitch (wood tar pitch) | Distillation of wood tar | |
Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous materials | Manufacture in which the value of all the materials of heading No | |
Miscellaneous chemical products: | ||
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Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provide that their value does not exceed 20 % of the ex-works price of the product | |
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Industrial fatty alcohols | Manufacture from materials of any heading including fatty acids of heading No | |
Plastics in primary forms, waste, parings and scrap, of plastic; except for heading No |
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Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product | ||
Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) | Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product | |
Semi-manufactures and articles of plastics, except for headings Nos |
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Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product | ||
Manufacture in which: | ||
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Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product | ||
Profile shapes and tubes |
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Ionomer sheet or film | Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium | |
Articles of plastic | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Laminated slabs of crepe rubber for shoes | Lamination of sheets of natural rubber | |
Compound rubber, unvulcanized, in primary forms or in plates, sheets or strip | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber | Manufacture from materials of any heading, except those of heading Nos | |
Articles of hard rubber | Manufacture from hard rubber | |
Raw skins of sheep or lambs, without wool on | Removal of wool from sheep or lamb skins, with wool on | |
Leather, without hair or wool, other than leather of heading Nos |
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Patent leather and patent laminated leather; metallized leather | Manufacture from leather of heading Nos | |
Tanned or dressed furskins, assembled: | ||
Bleaching or dying, in addition to cutting and assembly of non-assembled tanned or dressed furskins | ||
Manufacture from non-assembled, tanned or dressed furskins | ||
Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled tanned or dressed furskins, of heading No | |
Wood roughly squared | Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down | |
Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed | Planing, sanding or finger-jointing | |
Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed | Splicing, planing, sanding or finger-jointing | |
Sanding or finger-jointing | ||
Beading or moulding | ||
Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding | |
Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size | |
Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood | Manufacture from riven staves, not further worked than sawn on the two principal surfaces | |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shales may be used | ||
Beading or moulding | ||
Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading except drawn wood of heading No | |
Articles of natural cork | Manufacture from cork of heading No | |
Paper and paperboard, ruled, lined or squared only | Manufacture from paper-making materials of Chapter 47 | |
Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No |
Manufacture from paper-making materials of Chapter 47 | |
Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery |
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Toilet paper | Manufacture from paper-making materials of Chapter 47 | |
Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres |
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Letter pads | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape | Manufacture from paper-making materials of Chapter 47 | |
Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | Manufacture from materials not classified within heading Nos | |
Calendars of any kind, printed, including calendar blocks: | ||
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Manufacture from materials not classified within heading Nos | ||
Silk waste (including yarn waste unsuitable for reeling, yarn waste and garnetted stock), carded or combed | Carding or combing of silk waste | |
Man-made staple fibres | Manufacture from chemical materials or textile pulp | |
ex Chapter 50 to Chapter 55 | Yarn, monofilament and thread: | Manufacture from |
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ex Chapter 50 to Chapter 55 | Woven fabrics: | |
Manufacture from single yarn | ||
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ex Chapter 56 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof except for heading Nos |
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Felt, whether or not impregnated, coated, covered or laminated: | ||
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Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No |
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Manufacture from rubber thread or cord, not textile covered | ||
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Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading Nos |
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Gimped yarn, and strip and the like of heading Nos |
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Chapter 57 | Carpets and other textile floor coverings: | |
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ex Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for heading Nos |
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Manufacture from single yarn | ||
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Embroidery in the piece, in strips or in motifs |
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Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | Manufacture from yarn | |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: | ||
Manufacture from yarn | ||
Manufacture from chemical materials or textile pulp | ||
Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No |
Manufacture from yarn | |
Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Manufacture from yarn | |
Textile wall coverings: | ||
Manufacture from yarn | ||
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Rubberized textile fabrics, other than those of heading No |
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Manufacture from chemical materials | ||
Manufacture from yarn | ||
Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like | Manufacture from yarn | |
Incandescent gas mantles, impregnated | Manufacture from tubular knitted gas mantle fabric | |
Textile articles of a kind suitable for industrial use: | ||
Manufacture from yarn or waste fabrics or rags of heading No | ||
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Chapter 60 | Knitted or crocheted fabrics |
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Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted | |
Manufacture from yarn | ||
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ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted except for heading Nos |
Manufacture from yarn |
Women's, girls' and babies' clothing and other made up clothing accessories, embroidered | ||
Fire-resistant equipment of fabric covered with foil of aluminized polyester | ||
Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like | ||
Manufacture from unbleached single yarn | ||
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Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: | ||
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Manufacture from unbleached single yarn | ||
Sacks and bags, of a kind used for the packing of goods | Manufacture from | |
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Tarpaulins, sails for boats, sailboards or landcraft, awnings, sunblinds, tents and camping goods: | ||
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Manufacture from unbleached single yarn | ||
Other made up articles, including dress patterns | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15 % of the ex-works price of the set | |
Footwear | Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No | |
Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No |
Manufacture from yarn or textile fibres | |
Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed | Manufacture from yarn or textile fibres | |
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Articles of slate or of agglomerated slate | Manufacture from worked slate | |
Articles of asbestos or mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate | Manufacture from materials of any heading | |
Articles of mica, including agglomerated or reconstituted mica on a support of paper, paperboard or other materials | Manufacture from worked mica (including agglomerated or reconstituted mica) | |
Glass of heading Nos |
Manufacture from materials of heading No | |
Safety glass, consisting of toughened (tempered) or laminated glass | Manufacture from materials of heading No | |
Multiple-walled insulating units of glass | Manufacture from materials of heading No | |
Glass mirrors, whether or not framed, including rear-view mirrors | Manufacture from materials of heading No | |
Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | ||
Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading Nos |
Manufacture within which all the materials used are classified in a heading other than that of the product | |
Articles (other than yarn) of glass fibres |
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Natural or cultured pearls, graded and temporarily strung for convenience or transport | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Worked precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture from unworked precious or semi-precious stones | |
Precious metals: | ||
Manufacture from unwrought precious metals | ||
Metals clad with precious metals, semi-manufactured | Manufacture from metals clad with precious metals unwrought | |
Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Imitation jewellery | ||
Semi-finished products of iron or non-alloy steel | Manufacture from materials of heading Nos | |
Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel | Manufacture from ingots or other primary forms of heading No | |
Wire of iron or non-alloy steel | Manufacture from semi-finished materials of heading No | |
Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steel | Manufacture from ingots or other primary forms of heading No | |
Wire of stainless steel | Manufacture from semi-finished materials of heading No | |
Semi-finished products, flat rolled products, bars and rods, in irregularly wound coils, of other alloy steel | Manufacture from ingots or other primary forms of heading No | |
Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel | Manufacture from ingots or other primary forms of heading Nos | |
Wire of other alloy steel | Manufacture from semi-finished materials of heading No | |
Sheet piling | Manufacture from materials of heading No | |
Railway or tramway track construction materials of iron or steel: rails, check-rails and rack-rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails | Manufacture from materials of heading No | |
Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel | Manufacture from materials of heading | |
Structures (excluding prefabricated buildings of heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No | |
Skid-chains | Manufacture in which the value of all the materials of heading No | |
Radiators for central heating, not electrically heated and parts thereof, of iron or steel | Manufacture in which the value of all the materials of heading No | |
ex Chapter 74 | Copper and articles thereof except for heading Nos |
|
Copper alloys, unwrought | Manufacture from refined copper, unwrought, or waste and scrap of copper | |
ex Chapter 75 | Nickel and articles thereof except for heading Nos |
|
ex Chapter 76 | Aluminium and articles thereof except for heading Nos |
|
Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium | ||
Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium |
| |
ex Chapter 78 | Lead and articles thereof except for heading Nos |
|
Unwrought lead: | ||
Manufacture from "bullion" or "work" lead | ||
Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No | ||
ex Chapter 79 | Zinc and articles of zinc, except for heading Nos |
|
Unwrought zinc | Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No | |
ex Chapter 80 | Tin and articles thereof; except for heading Nos |
|
Unwrought tin | Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No | |
ex Chapter 81 | Other base metals, wrought; articles thereof | Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product |
Tools of two or more of the heading Nos |
Manufacture in which all the materials used are classified within a heading other than heading Nos | |
Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools |
| |
Knives and cutting blades, for machines or for mechanical appliances |
| |
Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used | |
Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) | Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used | |
Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used | |
Statuettes and other ornaments, of base metal | Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No | |
ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: Nos |
|
Central heating boilers, other than those of heading No |
Manufacture in which all the materials used are classified within a heading other than heading Nos | |
Steam turbines and other vapour turbines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Spark-ignition reciprocating or rotary internal combustion piston engines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Parts suitable for use solely or principally with the engines of heading Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Other engines and motors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No |
| |
Machines for wood, paper pulp and paper board industries |
| |
Calendering or other rolling machines, other than for metals or glass, and cylinders therefore |
| |
Lifting, handling, loading or unloading machinery |
| |
Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: | ||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers |
| |
Parts for road rollers | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard |
| |
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds |
| |
Machines of these headings for use in the textile industry | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Auxiliary machinery for use with machines of headings Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Sewing machines, other than book-sewing machines of heading No |
||
| ||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Machine-tools and machines and their parts and accessories of headings Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Roller screws | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter | Manufacture in which la valeur de toutes les matières utilisées ne doit pas excéder 40 % du prix départ usine du produit | |
ex Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for those falling within the following headings or parts of headings for which the rules are set out below: |
|
Electric motors and generators (excluding generating sets) | Manufacture: | |
| ||
Electric generating sets and rotary converters |
| |
Power supply units for automatic data-processing machines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Videophones |
| |
Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets |
| |
Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device |
| |
Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device |
| |
Video recording or reproducing apparatus |
| |
Parts and accessories suitable for use solely or principally with the apparatus of heading Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37: | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders |
| |
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | Manufacture: | |
| ||
Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock |
| |
Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors |
| |
Parts suitable for use solely or principally with the apparatus of heading Nos |
||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits |
| |
Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading Nos |
| |
Electronic integrated circuits and microassemblies | Manufacture: | |
| ||
Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Electrical insulators of any material | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Railway or tramway locomotives, rolling-stock and parts thereof | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing |
| |
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 87 | Vehicles other than railway or tramway rolling-stock and parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles |
| |
Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles |
| |
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars |
| |
Bicycles without ball bearings | Manufacture from materials not classified in heading No | |
Baby carriages and parts thereof |
| |
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | Manufacture: | |
| ||
Parts of goods of heading Nos |
Manufacture in which the value of all the materials of heading No | |
Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto: | ||
Manufacture from materials of any heading, including other materials of heading No | ||
Manufacture in which the value of all the materials of heading No | ||
Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers, parts of the foregoing articles | Manufacture in which the value of all the materials of heading No | |
Chapter 89 | Ships, boats and floating structures | Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No |
ex Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for those falling within the following headings or parts of headings for which the rules are set out below: |
|
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Spectacles, goggles and the like, corrective, protective or other | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Binoculars, monoculars, other optical telescopes, and mountings therefore, except for astronomical refracting telescopes and mountings therefore |
| |
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs |
| |
Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus |
| |
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection |
| |
Other navigational instruments and appliances | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Balances of a sensitivity of 5 cg or better, with or without weights | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Dentists' chairs incorporating dental appliances or dentists' spittoons | Manufacture from materials of any heading, including other materials of heading No | |
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Gas, liquid or electricity supply or production meters, including calibrating meters therefore: | ||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ||
Revolution counters, production counters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Automatic regulating or controlling instruments and apparatus | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
ex Chapter 91 | Clocks and watches and parts thereof; except for those falling within the following headings or parts of headings |
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Other clocks |
| |
Clock movements, complete and assembled |
| |
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements |
| |
Watch cases of heading Nos |
Manufacture: | |
| ||
Clock cases and cases of a similar type to other goods of this Chapter, and parts thereof | Manufacture: | |
| ||
Watch straps, watch bands and watch bracelets, and parts thereof: | ||
Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Chapter 92 | Musical instruments; parts and accessories of such articles | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
Chapter 93 | Arms and ammunition; parts and accessories thereof | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m |
| |
Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Prefabricated buildings | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds |
| |
Finished golf club heads | Manufacture from roughly shaped blocks | |
Fishing rods, fish-hooks and other fine fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided that their value does not exceed 5 % of the ex-works price of the product | |
Articles of animal, vegetable or mineral carving materials | Manufacture from "worked" carving materials of the same heading | |
Brooms and brushes (except for besoms and the like), hand-operated mechanical floor sweepers, not motorized; paint pads and rollers, squeegees and mops | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Travel sets for personal toilet, sewing, or shoe or clothes cleaning | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set | |
Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks |
| |
Ball point pens; felt tipped and other poroustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No |
Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib points may be used and the other materials classified in the same heading may also be used provided that their value does not exceed 5 % of the ex-works price of the product | |
Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes | Manufacture: | |
| ||
Smoking pipes and pipe bowls | Manufacture from roughly shaped blocks |
First column | Second column | ||||||||||||||||||||||||||||||||||||||||||
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Reference to provisions of the Customs Code | Notes | ||||||||||||||||||||||||||||||||||||||||||
Article 29 (1) | The price actually paid or payable refers to the price for the imported goods. Thus the flow of dividends or other payments from the buyer to the seller that do not relate to the imported goods are not part of the customs value. | ||||||||||||||||||||||||||||||||||||||||||
Article 29 (1) (a), third indent | An example of such restriction would be the case where a seller requires a buyer of automobiles not to sell or exhibit them prior to a fixed date which represents the beginning of a model year. | ||||||||||||||||||||||||||||||||||||||||||
Article 29 (1) (b) |
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Article 29 (2) | |||||||||||||||||||||||||||||||||||||||||||
Article 29 (2) (b) | A number of factors must be taken into consideration in determining whether one value "closely approximates" to another value. These factors include the nature of the imported goods, the nature of the industry itself, the season in which the goods are imported, and, whether the difference in values is commercially significant. Since these factors may vary from case to case, it would be impossible to apply a uniform standard such as a fixed percentage, in each case. For example, a small difference in value in a case involving one type of goods could be unacceptable while a large difference in a case involving another type of goods might be acceptable in determining whether the transaction value closely approximates to the "test" values set forth in Article 29 (2) (b). | ||||||||||||||||||||||||||||||||||||||||||
Article 29 (3) (a) | An example of an indirect payment would be the settlement by the buyer, whether in whole or in part, of a debt owed by the seller. | ||||||||||||||||||||||||||||||||||||||||||
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Article 30 (2) (d) | |||||||||||||||||||||||||||||||||||||||||||
Article 31 (1) |
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Article 32 (1) (b) (ii) | |||||||||||||||||||||||||||||||||||||||||||
Article 32 (1) (b) (iv) | |||||||||||||||||||||||||||||||||||||||||||
Article 32 (1) (c) | The royalties and licence fees referred to in Article 32 (1) (c) may include, among other things, payments in respect to patents, trademarks and copyrights. | ||||||||||||||||||||||||||||||||||||||||||
Article 32 (2) | Where objective and quantifiable data do not exist with regard to the additions required to be made under the provisions of Article 32, the transaction value cannot be determined under the provisions of Article 29. As an illustration of this, a royalty is paid on the basis of the price in a sale in the importing country of a litre of a particular product that was imported by the kilogram and made up into a solution after importation. If the royalty is based partially on the imported goods and partially on other factors which have nothing to do with the imported goods (such as when the imported goods are mixed with domestic ingredients and are no longer separately identifiable, or when the royalty cannot be distinguished from special financial arrangements between the buyer and the seller), it would be inappropriate to attempt to make an addition for the royalty. However, if the amount of this royalty is based only on the imported goods and can be readily quantified, an addition to the price actually paid or payable can be made. | ||||||||||||||||||||||||||||||||||||||||||
Reference to provisions of the Customs Code Implementing Provisions | Notes | ||||||||||||||||||||||||||||||||||||||||||
Article 143 (1) (e) | One person shall be deemed to control another when the former is legally or operationally in a position to exercise restraint or direction over the latter. | ||||||||||||||||||||||||||||||||||||||||||
The expression "and/or" allows the flexibility to use the sales and make the necessary adjustments in any one of the three conditions described in paragraph 1 of the interpretative note to Articles 30 (2) (a) and (b) | |||||||||||||||||||||||||||||||||||||||||||
Article 152 (1) (a) (i) | |||||||||||||||||||||||||||||||||||||||||||
Article 152 (2) | |||||||||||||||||||||||||||||||||||||||||||
Article 152 (3) |
|
1. "Generally accepted accounting principles" refers to the recognized consensus or substantial authoritative support within a country at a particular time as to which economic resources and obligations should be recorded as assets and liabilities, which changes in assets and liabilities should be recorded, how the assets and liabilities and changes in them should be measured, what information should be disclosed and how it should be disclosed, and which financial statements should be prepared. These standards may be broad guidelines of general application as well as detailed practices and procedures. 2. For the purposes of the application of the customs valuation provisions, the customs administration concerned shall utilize information prepared in a manner consistent with generally accepted accounting principles in the country which is appropriate for the Article in question. For example, the determination of usual profit and general expenses under the provisions of Article 152 (1) (a) (i) of this Regulation would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of importation. On the other hand, the determination of usual profit and general expenses under the provisions of Article 30 (2) (d) of the Code would be carried out utilizing information prepared in a manner consistent with generally accepted accounting principles of the country of production. As a further example, the determination of an element provided for in Article 32 (1) (b) (ii) of the Code undertaken in the country of importation would be carried out utilizing information in a manner consistent with the generally accepted accounting principles of that country.
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(a) third countries listed by continents and zones (column 1).The percentages are valid for all airports in a given country unless specific airports of departure are indicated. (b) the percentages which represent the part of the air transport costs from a given third country to the EC to be included in the customs value (column 2).
-
(a) for goods shipped direct to those departments from third countries, the whole of the air transport cost is to be included in the customs value; (b) for goods shipped to the European part of the Community from third countries and transhipped or unloaded in one of those departments, only the air transport costs which would have been incurred for carrying the goods only as far as the place of transhipment or unloading are to be included in the customs value; (c) for goods shipped to those departments from third countries and transhipped or unloaded in an airport in the European part of the Community, the air transport costs to be included in the customs value are those which result from the application of the percentages given in the following table to the costs which would have been incurred for carrying the goods from the airport of departure to the airport of transhipment or unloading.
1 | 2 |
---|---|
Zone (country) of departure (third country) | Percentages of the air transport costs to be included in the customs value for zone of arrival EC |
70 | |
78 | |
89 | |
33 | |
50 | |
61 | |
74 | |
27 | |
43 | |
46 | |
57 | |
70 | |
83 | |
79 | |
30 | |
15 | |
5 |
CN (TARIC) Code | Description of goods | Period of validity |
---|---|---|
New potatoes | 1.1. to 30.6. | |
Onions | 1.1. to 31.12. | |
Garlic | 1.1. to 31.12. | |
Beans | 1.1. to 31.12. | |
|
1.1. to 31.12. | |
|
1.1. to 31.12. | |
Sweet peppers | 1.1. to 31.12. | |
Sweet potatoes, fresh or chilled, whole | 1.1. to 31.12. | |
Pineapples | 1.1. to 31.12. | |
Avocados | 1.1. to 31.12. | |
Sweet oranges | 1.6. to 30.11. | |
Clementines | 1.3. to 31.10. | |
Monreales and satsumas | 1.3. to 31.10. | |
Mandarins and wilkings | 1.3. to 31.10. | |
Tangerines and other | 1.3. to 31.10. | |
|
1.1. to 31.12. | |
|
1.1. to 31.12. | |
Limes ( |
1.1. to 31.12. | |
Table grapes | 21.11. to 20.7. | |
Watermelons | 1.1. to 31.12. | |
Amarillo, cuper, honey dew (including Cantalene), Onteniente, Piel de Sapo, (including Verde Liso), Rochet, Tendral, Futuro | 1.1. to 31.12. | |
Other melons | 1.1. to 31.12. | |
|
1.5. to 30.6. | |
|
1.5. to 30.6. | |
Apricots | 1.1. to 30.5. and 1.8. to 31.12. | |
Nectarines | 1.1. to 10.6. and 1.10. to 31.12. | |
Peaches | 1.1. to 10.6. and 1.10. to 31.12. | |
Plums | 1.10. to 10.6. | |
Strawberries | 1.1. to 31.12. | |
Raspberries | 1.1. to 31.12. | |
Kiwifruit | 1.1. to 31.12. |
Heading | CN code | Belgium | Germany | Greece | Spain | France | Italy | Netherlands | Austria | United Kingdom | ||||||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Brussels | Cologne | Frankfurt | Hamburg | Munich | Athens | Barcelona | Le Havre | Marseille | Perpignan | Rungis | Milan | Rotterdam | Vienna | London | ||
1.10 | X | X | X | X | X | X | X | X | X | |||||||
1.30 | X | X | X | X | X | X | X | X | X | X | ||||||
1.40 | X | X | X | X | X | X | X | X | X | X | X | |||||
1.50 | X | X | X | X | X | |||||||||||
1.60 | X | X | X | X | X | |||||||||||
1.80 | X | X | X | X | X | |||||||||||
1.90 | X | X | X | X | X | X | ||||||||||
1.100 | X | X | X | X | X | X | X | X | X | |||||||
1.110 | X | X | X | X | X | X | ||||||||||
1.130 | X | X | X | X | X | X | X | X | ||||||||
1.140 | X | X | X | X | X | X | ||||||||||
1.160 | X | X | X | X | X | X | X | X | ||||||||
1.170.1 | X | X | X | X | X | X | X | X | X | |||||||
1.170.2 | X | X | X | X | X | X | X | X | ||||||||
1.180 | X | X | X | X | X | X | X | |||||||||
1.190 | X | X | X | X | X | X | ||||||||||
1.200.1 | X | X | X | X | X | X | X | X | X | |||||||
1.200.2 | X | X | X | X | X | X | X | X | ||||||||
1.210 | X | X | X | X | X | X | X | |||||||||
1.220 | X | X | X | X | X | X | ||||||||||
1.230 | X | X | X | X | X | |||||||||||
1.240 | X | X | X | X | X | X | X | X | X | X | X | |||||
1.270 | X | X | X | X | X | X | X | X | ||||||||
2.10 | X | X | X | X | X | X | ||||||||||
2.30 | X | X | X | X | X | X | X | |||||||||
2.40 | X | X | X | X | X | X | X | |||||||||
2.50 | X | X | X | X | X | X | ||||||||||
2.60.1 | X | X | X | X | X | X | X | X | X | |||||||
2.60.2 | X | X | X | X | X | X | X | X | X | X | X | X | ||||
2.60.3 | X | X | X | X | X | X | X | X | X | X | ||||||
2.70.1 | X | X | X | X | X | X | X | X | X | X | X | |||||
2.70.2 | X | X | X | X | X | X | X | X | X | |||||||
2.70.3 | X | X | X | X | X | X | X | |||||||||
2.70.4 | X | X | X | X | X | X | X | X | X | X | ||||||
2.85 | X | X | X | X | X | X | ||||||||||
2.90.1 | X | X | X | X | X | X | X | X | X | X | ||||||
2.90.2 | X | X | X | X | X | X | X | X | X | |||||||
2.100 | X | X | X | X | X | X | X | X | X | X | ||||||
2.110 | X | X | X | X | X | X | X | |||||||||
2.120.1 | X | X | X | X | X | X | X | |||||||||
2.120.2 | X | X | X | X | X | X | X | |||||||||
2.140.1 | X | X | X | X | X | X | X | X | X | |||||||
2.140.2 | X | X | X | X | X | X | X | X | X | X | X | X | ||||
2.150 | X | X | X | X | X | X | X | X | X | |||||||
2.160 | X | X | X | X | X | X | X | X | ||||||||
2.170 | X | X | X | X | X | X | X | X | X | |||||||
2.180 | X | X | X | X | X | X | X | X | X | |||||||
2.190 | X | X | X | X | X | X | X | X | X | |||||||
2.200 | X | X | X | X | X | X | X | X | ||||||||
2.205 | X | X | X | X | X | X | X | |||||||||
2.210 | X | X | X | X | X | X | ||||||||||
2.220 | X | X | X | X | X | X | ||||||||||
2.230 | X | X | X | X | X | X | ||||||||||
2.240 | X | X | X | X | X | X | ||||||||||
2.250 | X | X | X | X | X | X | X | X |
-
(a) This tag shall bear a green stripe of a least 5 mm width along the full length of the two edges of its routing and identification sections. Moreover, these green stripes may extend also to other parts of the baggage tag, with the exception of all areas showing the barcoded tag number which must be printed on an unobscured white background. (See specimens at 2(a)) (b) For "expedite baggage", the tag shall be similar to the specified in IATA resolution No 743a with green instead of red stripes along its edges. (See specimen at 2(b))
-
(a) (b)
Name | ||
---|---|---|
Number of items | Y | Y |
Unique consignment reference number | X/Y | X/Y |
Transport document number | X/Y | X/Y |
Consignor | X/Y | X/Y |
Person lodging the summary declaration | Y | Y |
Consignee | X/Y | X/Y |
Carrier | Z | |
Notify party | X/Y | |
Identity and nationality of active means of transport crossing the border | Z | |
Conveyance reference number | Z | |
First place of arrival code | Z | |
Date and time of arrival at first place of arrival in Customs territory | Z | |
Country(ies) of routing codes | Y | Y |
Mode of transport at the border | Z | |
Customs office of exit | Y | |
Location of goods | Y | |
Place of loading | X/Y | |
Place of unloading code | X/Y | |
Goods description | X | X |
Type of packages (code) | X | X |
Number of packages | X | X |
Shipping marks | X/Y | X/Y |
Equipment identification number, if containerised | X/Y | X/Y |
Goods item number | X | X |
Commodity code | X | X |
Gross mass (kg) | X/Y | X/Y |
UN Dangerous Goods code | X | X |
Seal number | X/Y | X/Y |
Transport charges method of payment code | X/Y | X/Y |
Declaration date | Y | Y |
Signature/Authentication | Y | Y |
Other specific circumstance indicator | Y | Y |
Subsequent customs office(-s) of entry code | Z |
Name | |||
---|---|---|---|
Unique consignment reference number | X/Y | ||
Transport document number | X/Y | ||
Consignor | X/Y | X/Y | X/Y |
Person lodging the summary declaration | Y | Y | Y |
Consignee | X/Y | X/Y | X/Y |
Carrier | Z | ||
Conveyance reference number | Z | ||
Date and time of arrival at first place of arrival in customs territory | Z | ||
Country(ies) of routing codes | Y | Y | |
Mode of transport at the border | Z | ||
Customs office of exit | Y | Y | |
Location of goods | Y | Y | |
Place of loading | Y | ||
Place of unloading code | X/Y | ||
Goods description | X | X | X |
Equipment identification number, if containerised | X/Y | ||
Goods item number | X | X | X |
Commodity code | X | X | X |
Gross mass (kg) | X/Y | X/Y | X/Y |
UN Dangerous Goods Code | X | X | |
Transport charges method of payment code | X/Y | X/Y | X/Y |
Declaration date | Y | Y | Y |
Signature/Authentication | Y | Y | Y |
Other specific circumstance indicator | Y | Y | Y |
Subsequent customs office(-s) of entry code | Z |
Name | |
---|---|
Number of items | Y |
Unique consignment reference number | X/Y |
Transport document number | X/Y |
Consignor | X/Y |
Person lodging the summary declaration | Y |
Consignee | X/Y |
Carrier | Z |
Identity and nationality of active means of transport crossing the border | Z |
First place of arrival code | Z |
Date and time of arrival at first place of arrival in Customs territory | Z |
Countries of routing codes | Y |
Mode of transport at the border | Z |
Place of loading | X/Y |
Place of unloading code | X/Y |
Goods description | X |
Type of packages code | X |
Number of packages | X |
Equipment identification number if containerised | X/Y |
Goods item number | X |
Commodity code | X |
Gross mass (kg) | X/Y |
Transport charges method of payment code | X/Y |
UN Dangerous Goods Code | X |
Seal number | X/Y |
Declaration date | Y |
Signature/Authentication | Y |
Other specific circumstance indicator | Y |
Name | |
---|---|
Number of items | Y |
Unique consignment reference number | X/Y |
Transport document number | X/Y |
Consignor | X/Y |
Person lodging the entry |
Y |
Consignee | X/Y |
Carrier | Z |
Identity and nationality of active means of transport crossing the border | Z |
Conveyance reference number | Z |
First place of arrival code | Z |
Date and time of arrival at first place of arrival in Customs territory | Z |
Countries of routing codes | Y |
Mode of transport at the border | Z |
Place of loading | X/Y |
Place of unloading code | X/Y |
Goods description | X |
Type of packages code | X |
Number of packages | X |
Equipment identification number, if containerised | X/Y |
Goods item number | X |
Commodity code | X |
Gross mass (kg) | X/Y |
Transport charges method of payment code | X/Y |
UN Dangerous Goods Code | X |
Seal number | X/Y |
Declaration date | Y |
Signature/Authentication | Y |
Other specific circumstance indicator | Y |
Name | ||
---|---|---|
Unique consignment reference number | X/Y | X/Y |
Transport document number | X/Y | X/Y |
Consignor | X/Y | X/Y |
Person lodging the summary declaration | Y | Y |
Consignee | X/Y | X/Y |
Carrier | Z | |
Notify party | X/Y | |
Identity and nationality of active means of transport crossing the border | Z | |
Conveyance reference number | Z | |
First place of arrival code | Z | |
Date and time of arrival at first place of arrival in Customs territory | Z | |
Country(ies) of routing codes | Y | Y |
Mode of transport at the border | Z | |
Customs office of exit | Y | |
Place of loading | X/Y | |
Goods description | X | X |
Number of packages | X | X |
Equipment identification number, if containerised | X/Y | X/Y |
Goods item number | X | X |
Commodity code | X | X |
Declaration date | Y | Y |
Signature/Authentication | Y | Y |
Other specific circumstance indicator | Y | Y |
Subsequent customs office(-s) of entry code | Z |
Name | |
---|---|
Mode of transport at the border | Z |
Identification of means of transport crossing the border | Z |
Date and time of arrival at first place of arrival in Customs territory | Z |
Country code of the declared first office of entry | Z |
Person requesting the diversion | Z |
MRN | X |
Goods item number | X |
First place of arrival code | Z |
Actual first place of arrival code | Z |
Name | ||||||
---|---|---|---|---|---|---|
Declaration | Y | Y | Y | Y | ||
Number of items | Y | Y | Y | Y | ||
Unique consignment reference number | X | X | X | X | X | X |
Transport document number | X/Y | X/Y | X/Y | X/Y | X/Y | X/Y |
Consignor/exporter | X/Y | X/Y | X/Y | |||
Consignee | X/Y | X/Y | X/Y | |||
Declarant/representative | Y | Y | Y | Y | Y | Y |
Declarant/representative status code | Y | Y | Y | Y | Y | Y |
Currency code | X | X | X | |||
Customs office of exit | Y | Y | Y | |||
Customs office for supplementary declaration | Y | |||||
Goods description | X | X | X | X | X | X |
Type of packages (code) | X | X | X | X | X | X |
Number of packages | X | X | X | X | X | X |
Shipping marks | X/Y | X/Y | X/Y | X/Y | X/Y | X/Y |
Equipment identification number, if containerised | X/Y | X/Y | X/Y | |||
Goods item number | X | X | X | X | ||
Commodity code | X | X | X | X | X | X |
Gross mass (kg) | X | X | X | |||
Procedure | X | X | X | X | X | X |
Net mass (kg) | X | X | X | X | X | X |
Item amount | X | X | X | |||
Reference number for simplified procedures | X | X | ||||
Number of the authorisation | X | X | X | X | ||
Additional information | X | X | X | |||
Declaration date | Y | Y | Y | Y | Y | Y |
Signature/Authentication | Y | Y | Y | Y | Y | Y |
-
Identification of the means of transport crossing the border, Date and time of arrival at first place of arrival in customs territory.
Field | Content | Field type | Format | Examples |
---|---|---|---|---|
1 | Identifier of the third country (ISO alpha 2 country code) | Alphabetic 2 | a2 | |
2 | Unique identification number in a third country | Alphanumeric up to 15 | an..15 |
Legal basis | Subject | Box | Code |
---|---|---|---|
Annex 30A | Situations where negotiable bills of lading that are "to order blank endorsed" are concerned, in the case of entry summary declarations, where the consignee particulars are unknown. | 44 |
Legal basis | Subject | Box | Code |
---|---|---|---|
Annex 30a | Situations where negotiable bills of lading that are "to order blank endorsed" are concerned, in the case of exit summary declarations, where the consignee particulars are unknown. | 44 |
Box number | Copies |
---|---|
1 | |
2 | 1 to 5 |
3 | 1 to 8 |
4 | 1 to 8 |
5 | 1 to 8 |
6 | 1 to 8 |
7 | 1 to 3 |
8 | 1 to 5 |
9 | 1 to 3 |
10 | 1 to 3 |
11 | 1 to 3 |
12 | — |
13 | 1 to 3 |
14 | 1 to 4 |
15 | 1 to 8 |
15a | 1 to 3 |
15b | 1 to 3 |
16 | 1, 2, 3, 6, 7 and 8 |
17 | 1 to 8 |
17a | 1 to 3 |
17b | 1 to 3 |
18 | 1 to 5 |
19 | 1 to 5 |
20 | 1 to 3 |
21 | 1 to 5 |
22 | 1 to 3 |
23 | 1 to 3 |
24 | 1 to 3 |
25 | 1 to 5 |
26 | 1 to 3 |
27 | 1 to 5 |
28 | 1 to 3 |
29 | 1 to 3 |
30 | 1 to 3 |
31 | 1 to 8 |
32 | 1 to 8 |
33 | first subdivision on the left: 1 to 8 |
remainder: 1 to 3 | |
34a | 1 to 3 |
34b | 1 to 3 |
35 | 1 to 8 |
36 | — |
37 | 1 to 3 |
38 | 1 to 8 |
39 | 1 to 3 |
40 | 1 to 5 |
41 | 1 to 3 |
42 | — |
43 | — |
44 | 1 to 5 |
45 | — |
46 | 1 to 3 |
47 | 1 to 3 |
48 | 1 to 3 |
49 | 1 to 3 |
50 | 1 to 8 |
51 | 1 to 8 |
52 | 1 to 8 |
53 | 1 to 8 |
54 | 1 to 4 |
55 | — |
56 | — |
A | 1 to 4 |
B | 1 to 3 |
C | 1 to 8 |
D | 1 to 4 |
Box number | Copies |
---|---|
1 | |
2 | 1 to 4 |
3 | 1 to 4 |
4 | 1 to 4 |
5 | 1 to 4 |
6 | 1 to 4 |
7 | 1 to 3 |
8 | 1 to 4 |
9 | 1 to 3 |
10 | 1 to 3 |
11 | 1 to 3 |
12 | 1 to 3 |
13 | 1 to 3 |
14 | 1 to 4 |
15 | 1 to 4 |
15a | 1 to 3 |
15b | 1 to 3 |
16 | 1 to 3 |
17 | 1 to 4 |
17a | 1 to 3 |
17b | 1 to 3 |
18 | 1 to 4 |
19 | 1 to 4 |
20 | 1 to 3 |
21 | 1 to 4 |
22 | 1 to 3 |
23 | 1 to 3 |
24 | 1 to 3 |
25 | 1 to 4 |
26 | 1 to 3 |
27 | 1 to 4 |
28 | 1 to 3 |
29 | 1 to 3 |
30 | 1 to 3 |
31 | 1 to 4 |
32 | 1 to 4 |
33 | |
34a | 1 to 3 |
34b | 1 to 3 |
35 | 1 to 4 |
36 | 1 to 3 |
37 | 1 to 3 |
38 | 1 to 4 |
39 | 1 to 3 |
40 | 1 to 4 |
41 | 1 to 3 |
42 | 1 to 3 |
43 | 1 to 3 |
44 | 1 to 4 |
45 | 1 to 3 |
46 | 1 to 3 |
47 | 1 to 3 |
48 | 1 to 3 |
49 | 1 to 3 |
50 | 1 to 4 |
51 | 1 to 4 |
52 | 1 to 4 |
53 | 1 to 4 |
54 | 1 to 4 |
55 | — |
56 | — |
A | 1 to 4 |
B | 1 to 3 |
C | 1 to 4 |
D/J | 1 to 4 |
-
(a) where Community legislation refers to a declaration for placing goods under a customs procedure or for re-exportation; (b) as necessary during the transitional period provided for in an act of accession to the Community, in trade between the Community as constituted prior to that accession and the new Member States, and between the latter, in respect of goods for which customs duties and charges having equivalent effect have not yet been fully eliminated or which remain subject to other measures provided for in the act of accession; (c) where Community rules specifically provide for their use, in particular within the framework of the Community transit procedure for the transit declaration for travellers and for the fallback procedure. The forms and continuation forms used for this purpose comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies: -
copy 1 is kept by the authorities of the Member State in which export (dispatch) or Community transit formalities are completed, copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Community with a different fiscal regime, copy 3 is returned to the exporter after being stamped by the customs authority, copy 4 is kept by the office of destination upon completion of the Community transit operation or as the document providing evidence of Community status of the goods, copy 5 is the return copy for the Community transit procedure, copy 6 is kept by the authorities of the Member State in which import formalities are completed, copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Community with a different fiscal regime, copy 8 is returned to the consignee.
Various combinations are therefore possible, such as: -
export, outward processing or re-export: copies 1, 2 and 3, Community transit: copies 1, 4 and 5, customs procedures at import: copies 6, 7 and 8.
In addition, there are circumstances in which the Community status of the goods in question has to be proved at destination. In such cases copy 4 should be used as a T2L document. Operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they conform to the official specimen. Each subset must be designed in such a way that where boxes must contain identical information in the two Member States involved, such information can be entered directly by the exporter or the principal on copy 1 and will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason (in particular where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying paper must confine reproduction to the copies concerned. Where declarations are to be processed by computer, use may be made of subsets taken from sets in which each copy has a dual function: 1/6, 2/7, 3/8, 4/5. In this case, in each subset, the numbers of the copies being used must be shown by striking through the numbers, in the margin of the form, referring to the copies not being used. Every such subset must be designed so that the particulars which have to appear on each copy will be reproduced by means of chemical treatment of the paper. When, pursuant to Article 205(3) of this Regulation, declarations for placing goods under a customs procedure, for re-export, or documents certifying the Community status of goods not being moved under the internal Community transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Community transit procedure), except: -
the colour used for printing, the use of italic characters, the printing of a background for the Community transit boxes.
Where a transit declaration is processed at an office of departure by a computerised system, one copy of the declaration must be lodged at that office. -
A: Export/Dispatch | 10, 11, 23 |
B: Customs warehousing procedure in order to obtain payment of special export refunds prior to exportation or manufacturing under customs supervision and under customs control prior to exportation and payment of export refunds | 76, 77 |
C: Re-export after a customs procedure with economic impact other than the customs warehousing procedure (inward processing, temporary importation, processing under customs control) | 31 |
D: Re-export after customs warehousing | 31 |
E: Outward processing | 21, 22 |
F: Transit | |
G: Community status of goods | |
H: Release for free circulation | 01, 02, 07, 40 41, 42, 43, 45, 48, 49, 61, 63, 68 |
I: Placing under a customs procedure with economic impact other than the outward processing and customs warehousing procedures (inward processing (suspension system), temporary importation, processing under customs control) | 51, 53, 54, 91, 92 |
J: Placing in type A, B, C, E and F customs warehouses |
71, 78 |
K: Placing in a type D customs warehouse |
71, 78 |
-
the transit declaration is made by the same person at the same time as, or following, a customs declaration which includes a commodity code, or where a transit declaration covers goods on the list in Annex 44c, or where Community legislation so provides.
-
the accuracy of the information given in the declaration, the authenticity of the documents attached, the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned.
Means of transport | Method of identification |
---|---|
Sea and inland waterway transport | Name of vessel |
Air transport | Number and date of flight (where there is no flight number, enter the aircraft's registration number) |
Road transport | Vehicle registration number |
Rail transport | Wagon number |
Means of transport | Method of identification |
---|---|
Sea and inland waterway transport | Name of vessel |
Air transport | Number and date of flight (where there is no flight number, enter the aircraft’s registration number) |
Road transport | Vehicle registration number |
Rail transport | Wagon number |
-
from 0.001 to 0.499: rounding down to the nearest kg, from 0.5 to 0.999: rounding up to the nearest kg.
-
the type of tax (e.g. excise duties), the tax base, the rate of tax applicable, the amount of tax payable, the method of payment chosen (MP).
-
non-EU contracting parties to the Conventions on a common transit procedure and on the simplification of formalities in trade in goods, Andorra, San Marino.
-
Transhipment: Use box 55.
-
Other incidents: Use box 56.
Means of transport | Method of identification |
---|---|
Sea and inland waterway transport | Name of vessel |
Air transport | Number and date of flight (where there is no flight number, enter the aircraft’s registration number) |
Road transport | Vehicle registration number |
Rail transport | Wagon number |
-
from 0.001 to 0.499: rounding down to the nearest kg, from 0.5 to 0.999: rounding up to the nearest kg, a gross mass of less than 1 kg should be entered as 0.xyz (e.g. 0.654 for a package of 654 grams).
-
the type of tax (e.g. import duty, VAT), the tax base, the rate of tax applicable, the amount of tax payable, the method of payment chosen (MP).
-
the symbols "IM/c", "EX/c" or "EU/c" (or "CO/c" where applicable) must be entered in the first subdivision of box 1, that subdivision being left blank only where: the form is used for Community transit only, in which case, depending on the Community transit procedure applicable to the goods concerned, "T1bis", "T2bis", "T2Fbis" or "T2SMbis" will be entered in the third subdivision of box 1, the form is used solely to furnish proof of the Community status of goods, in which case, depending on the status of the goods concerned, "T2Lbis", "T2LFbis" or "T2LSMbis" will be entered in the third subdivision of the box, box 2/8 is for optional use by the Member States and should show only the name and identification number, if any, of the person concerned, the "summary" part of box 47 concerns the final summary of all the items covered by the IM and IM/c, EX and EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.
-
any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later use, when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used must be struck through and the first box 31 (Packages and description of goods) of this document may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of this document, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.
-
TRADER consignor TRADER consignee CONTAINERS SGI CODES PACKAGES PREVIOUS ADMINISTRATIVE REFERENCES PRODUCED DOCUMENTS/CERTIFICATES SPECIAL MENTIONS
-
SEALS ID
-
GUARANTEE REFERENCE VALIDITY LIMITATION (EC) VALIDITY LIMITATION (NON-EC)
Type/Length: an ..5 |
Type/Length: n ..5 |
-
the required attribute "Country of dispatch" of the data group "TRANSIT OPERATION" is set to "-", there is only one occurrence of the data group "GOODS ITEM" and where necessary the subdata groups "PREVIOUS ADMINISTRATIVE REFERENCES", and "PRODUCED DOCUMENTS/CERTIFICATES" and "SPECIAL MENTIONS". All the other subdata groups of "GOODS ITEM" cannot be used, the attribute "Textual description" contains references to the attached loading lists, "Textual description LNG" contains the language code (LNG) used for those references. The content of the references can be: — for "Declaration type" = "T1" "See loading list(s)", — for "Declaration type" = "T2" "See loading list(s)", — for "Declaration type" = "T2F" "See loading list(s)", — for "Declaration type" = "T-" -
"T1: See loading list(s) from … to …", "T2: See loading list(s) from … to …", "T2F: See loading list(s) from … to …",
-
the attribute "Item number" is filled in with "-", all the other attributes of the data group "GOODS ITEM" cannot be used.
Type/Length: n ..5 |
Type/Length: n ..7 |
Type/Length: a2 |
Type/Length: a2 |
Type/Length: an ..27 |
Type/Length: a2 |
Type/Length: n1 |
Type/Length: a2 |
Type/Length: an ..27 |
Type/Length: n ..2 |
Type/Length: n ..2 |
Type/Length: n ..2 |
Type/Length: an ..17 |
Type/Length: an ..17 |
Type/Length: an ..35 |
Type/Length: an ..17 |
Type/Length: an ..17 |
Type/Length: n ..11,3 |
Type/Length: n8 |
Type/Length: an ..35 |
TRADER consignor | |
---|---|
Number: 1 |
Type/Length: an ..35 |
Type/Length: an ..35 |
Type/Length: a2 |
Type/Length: an ..9 |
Type/Length: an ..35 |
Type/Length: an ..17 |
TRADER Consignee | |
---|---|
Number: 1 |
Type/Length: an ..35 |
Type/Length: an ..35 |
Type/Length: a2 |
Type/Length: an ..9 |
Type/Length: an ..35 |
Type/Length: an ..17 |
Type/Length: an ..5 |
Type/Length: a2 |
Type/Length: a2 |
Type/Length: an ..140 |
Type/Length: n ..5 |
Type/Length: n ..8 |
Type/Length: n ..11,3 |
Type/Length: n ..11,3 |
TRADER consignor | |
---|---|
Number: 1 |
Type/Length: an ..35 |
Type/Length: an ..35 |
Type/Length: a2 |
Type/Length: an ..9 |
Type/Length: an ..35 |
Type/Length: an ..17 |
TRADER consignee | |
---|---|
Number: 1 |
Type/Length: an ..35 |
Type/Length: an ..35 |
Type/Length: a2 |
Type/Length: an ..9 |
Type/Length: an ..35 |
Type/Length: an ..17 |
CONTAINERS | |
---|---|
Number: 99 |
Type/Length: an ..11 |
SGI Codes |
PACKAGES | |
---|---|
Number: 99 |
Type/Length: n ..5 |
PREVIOUS ADMINISTRATIVE REFERENCES | |
---|---|
Number: 9 |
Type/Length: an ..6 |
Type/Length: an ..20 |
Type/Length: an ..26 |
PRODUCED DOCUMENTS/CERTIFICATES | |
---|---|
Number: 99 |
Type/Length: an ..3 |
Type/Length: an ..20 |
Type/Length: an ..26 |
SPECIAL MENTIONS | |
---|---|
Number: 99 |
Type/Length: an ..3 |
Type/Length: n1 |
Type/Length: a2 |
Type/Length: an ..70 |
CUSTOMS OFFICE of departure | |
---|---|
Number: 1 |
Type/Length: an8 |
TRADER principal | |
---|---|
Number: 1 |
Type/Length: an ..17 |
Type/Length: an ..35 |
Type/Length: an ..35 |
Type/Length: a2 |
Type/Length: an ..9 |
Type/Length: an ..35 |
REPRESENTATIVE | |
---|---|
Number: 1 |
Type/Length: an ..35 |
Type/Length: a ..35 |
CUSTOMS OFFICE of transit | |
---|---|
Number: 9 |
Type/Length: an8 |
Number: 1 |
Type/Length: an8 |
TRADER authorised consignee | |
---|---|
Number: 1 |
Type/Length: an ..17 |
CONTROL RESULT | |
---|---|
Number: 1 |
Type/Length: an2 |
Type/Length: n8 |
SEALS INFORMATION | |
---|---|
Number: 1 |
Type/Length: n ..4 |
SEALS ID | |
---|---|
Number: 99 |
Type/Length: an ..20 |
Type/Length: an ..1 |
GUARANTEE REFERENCE | |
---|---|
Number: 99 |
Type/Length: an ..24 |
Field | Content | Field type | Examples |
---|---|---|---|
1 | Last two digits of the year at which the guarantee was accepted (YY) | Numeric 2 | 97 |
2 | Identifier of the country where the guarantee is lodged (ISO alpha 2 country code) | Alphabetic 2 | IT |
3 | Unique identifier for the acceptance given by the office of guarantee per year and country | Alphanumeric 12 | 1234AB788966 |
4 | Check digit | Alphanumeric 1 | 8 |
5 | Identifier of the individual guarantee by means of voucher (1 letter + 6 digits) or NULL for other guarantee types | Alphanumeric 7 | A001017 |
Type/Length: an ..35 |
Type/Length: n1 |
Type/Length: a2 |
TRANSIT OPERATION | 1 × | R | |
TRADER consignor (box 2) | 1 × | O | Rule 10 |
TRADER consignee (box 8) | 1 × | C | |
GOODS ITEM | 99999 × | R | Rule 95 |
TRADER consignor (ex box 2) | 1 × | O | Rule 10 |
TRADER consignee (ex box 8) | 1 × | C | |
CONTAINERS (box 31) | 99 × | C | Cond 55 |
PACKAGES (box 31) | 99 × | R | |
SGI CODES (box 31) | 9 × | O | Rule 155 |
PREVIOUS ADMINISTRATIVE REFERENCES (box 40) | 9 × | C | Cond 35 |
PRODUCED DOCUMENTS/CERTIFICATES (box 44) | 99 × | O | |
SPECIAL MENTIONS (box 44) | 99 × | O | |
CUSTOMS OFFICE of departure (box C) | 1 × | R | |
TRADER principal (box 50) | 1 × | R | |
REPRESENTATIVE (box 50) | 1 × | O | |
CUSTOMS OFFICE of transit (box 51) | 9 × | C | Cond 30 |
CUSTOMS OFFICE of destination (box 53) | 1 × | R | |
TRADER authorised consignee (box 53) | 1 × | O | Rule 15 |
CONTROL RESULT (box D) | 1 × | O | Rule 160 |
SEALS INFO (box D) | 1 × | O | Rule 165 |
SEALS ID (box D) | 99 × | R | |
GUARANTEE | 9 × | R | |
GUARANTEE REFERENCE | 99 × | C | Cond 85 |
VALIDITY LIMITATION EC | 1 × | O | |
VALIDITY LIMITATION NON-EC | 99 × | O | |
LRN | R | an..22 | |
Declaration type (box 1) | R | an..5 | Rule 95 |
Number of loading lists (box 4) | O | n..5 | Rule 95 |
Total number of items (box 5) | R | n..5 | |
Total number of packages (box 6) | C | n..7 | |
Country of dispatch (box 15a) | C | a2 | Cond 135 |
Destination country (box 17a) | C | a2 | Cond 140 |
Identity at departure (box 18) | C | an..27 | |
Identity at departure LNG | C | a2 | Cond 99 |
Nationality at departure (box 18) | C | a2 | |
Container (box 19) | R | n1 | Rule 230 |
Nationality crossing border (box 21) | C | a2 | |
Identity crossing border (box 21) | O | an..31 | |
Identity crossing border LNG | C | a2 | Cond 99 |
Type of transport crossing border (box 21) | O | n..2 | |
Transport mode at border (box 25) | O | n..2 | |
Inland transport mode (box 26) | O | n..2 | |
Loading place (box 27) | O | an..17 | |
Agreed location code (box 30) | C | an..17 | |
Agreed location of goods (box 30) | C | an..35 | |
Agreed location of goods LNG | C | a2 | Cond 99 |
Authorised location of goods (box 30) | C | an..17 | |
Customs subplace (box 30) | C | an..17 | |
Total gross mass (box 35) | R | n..11,3 | |
NCTS accompanying document language code | R | a2 | |
Dialogue language indicator at departure | O | a2 | Rule 100 |
Declaration date (box 50) | R | n8 | |
Declaration place (box 50) | R | an..35 | |
Declaration place LNG | R | a2 | |
Name (box 2) | R | an..35 | |
Street and number (box 2) | R | an..35 | |
Country (box 2) | R | a2 | |
Postcode (box 2) | R | an..9 | |
City (box 2) | R | an..35 | |
NAD LNG | R | a2 | |
TIN (box 2) | O | an..17 | |
Name (box 8) | R | an..35 | |
Street and number (box 8) | R | an..35 | |
Country (box 8) | R | a2 | |
Postcode (box 8) | R | an..9 | |
City (box 8) | R | an..35 | |
NAD LNG | R | a2 | |
TIN (box 8) | O | an..17 | |
Declaration type (ex box 1) | C | an..5 | Cond 45 |
Country of dispatch (ex box 15a) | C | a2 | Cond 135 |
Destination country (ex box 17a) | C | a2 | Cond 140 |
Textual description (box 31) | R | an..140 | |
Textual description LNG | R | a2 | |
Item number (box 32) | R | n..5 | |
Commodity code (box 33) | C | n..8 | |
Gross mass (box 35) | O | n..11,3 | Rule 700 |
Net mass (box 38) | O | n..11,3 | |
Name (ex box 2) | R | an..35 | |
Street and number (ex box 2) | R | an..35 | |
Country (ex box 2) | R | a2 | |
Postcode (ex box 2) | R | an..9 | |
City (ex box 2) | R | an..35 | |
NAD LNG | R | a2 | |
TIN (ex box 2) | O | an..17 | |
Name (ex box 8) | R | an..35 | |
Street and number (ex box 8) | R | an..35 | |
Country (ex box 8) | R | a2 | |
Postcode (ex box 8) | R | an..9 | |
City (ex box 8) | R | an..35 | |
NAD LNG | R | a2 | |
TIN (ex box 8) | O | an..17 | |
Container numbers (box 31) | R | an..11 | |
Sensitive goods code (box 31) | O | n..2 | Rule 156 |
Sensitive quantity (box 31) | R | n..11,3 | |
Marks and numbers of packages (box 31) | C | an..42 | Cond 60 |
Marks and numbers of packages LNG | C | a2 | Cond 99 |
Kind of packages (box 31) | R | a2 | |
Number of packages (box 31) | C | n..5 | Cond 60 |
Number of pieces (box 31) | C | n..5 | Cond 60 |
Previous document type (box 40) | R | an..6 | Rule 20 |
Previous document reference (box 40) | R | an..20 | |
Previous document reference LNG | R | a2 | |
Complement of information (box 40) | O | an..26 | |
Complement of information LNG | C | a2 | Cond 99 |
Document type (box 44) | O | an..3 | Rule 26 |
Document reference (box 44) | O | an..20 | |
Document reference LNG | C | a2 | Cond 99 |
Complement of information (box 44) | O | an..26 | |
Complement of information LNG | C | a2 | |
Additional information identification (box 44) | O | an..3 | |
Export from EC (box 44) | C | a1 | |
Export from country (box 44) | C | a2 | |
Text (box 44) | O | an..70 | |
Text LNG | C | a2 | Cond 99 |
Reference number (box C) | R | an8 | |
TIN (box 50) | C | an..17 | Cond 110 |
Name (box 50) | C | an..35 | Cond 50 |
Street and number (box 50) | C | an..35 | Cond 50 |
Country (box 50) | C | a2 | Cond 50 |
Postcode (box 50) | C | an..9 | Cond 50 |
City (box 50) | C | an..35 | Cond 50 |
NAD LNG | C | a2 | Cond 99 |
Name (box 50) | R | an..35 | |
Representative capacity (box 50) | O | a..35 | |
Representative capacity LNG | C | a2 | Cond 99 |
Reference number (box 51) | R | an8 | |
Reference number (box 53) | R | an8 | |
TIN authorised consignee (box 53) | R | an..17 | |
Control result code (box D) | R | an2 | |
Date limit (box D) | R | n8 | |
Seals number (box D) | R | n..4 | |
Seals identity (box D) | R | an..20 | |
Seals identity LNG | R | a2 | |
Guarantee type (box 52) | R | n1 | |
GRN (box 52) | C | an..24 | Cond 125 |
Other guarantee reference (box 52) | C | an..35 | Cond 130 |
Access code | C | an4 | Cond 86 |
Not valid for EC (box 52) | R | n1 | Rule 230 |
Not valid for other contracting parties (box 52) | R | a2 | Rule 231 |
-
LRN — local reference number nationally defined and allocated by the user in agreement with the customs authorities, to identify each single declaration, authorised/agreed location of goods or customs subplace — precise indication of the place where the goods can be examined, if appropriate in coded form, LNG — language code used to define the language in which the uncoded information in question is given, sensitive quantity — quantity of declared sensitive goods according to Annex 52, required to perform the guarantee check and registration, sensitive goods code — enter the code associated, when the case occurs, to the relevant HS6 commodity code of the sensitive goods listed in Annex 52, a transit declaration made in accordance with Article 388f shall include the following information: -
(a) an indication "simplified procedure" using the appropriate code; (b) the identification measures applied; and (c) the period within which the goods must be presented at the office of destination.
-
TRANSIT OPERATION | 1 × | R | Rule 143 |
TRADER consignor (box 2) | 1 × | O | Rule 10 |
TRADER consignee (box 8) | 1 × | C | |
GOODS ITEM | 99999 × | R | Rule 95 |
TRADER consignor (ex box 2) | 1 × | O | Rule 10 |
TRADER consignee (ex box 8) | 1 × | C | |
CONTAINERS (box 31) | 99 × | C | Cond 55 |
PACKAGES (box 31) | 99 × | R | |
SGI CODES (box 31) | 9 × | O | Rule 155 |
PREVIOUS ADMINISTRATIVE REFERENCES (box 40) | 9 × | C | Cond 35 |
PRODUCED DOCUMENTS/CERTIFICATES (box 44) | 99 × | O | |
SPECIAL MENTIONS (box 44) | 99 × | O | |
CUSTOMS OFFICE of departure (box C) | 1 × | R | |
TRADER principal (box 50) | 1 × | R | |
CUSTOMS OFFICE of destination (box 53) | 1 × | R | |
TRADER authorised consignee (box 53) | 1 × | O | Rule 15 |
CONTROL RESULT (box D) | 1 × | R | |
SEALS INFO (box D) | 1 × | O | |
SEALS ID (box D) | 99 × | R | |
MRN | R | an18 | |
Declaration type (box 1) | R | an..5 | |
Number of loading lists (box 4) | O | n..5 | Rule 95 |
Total number of items (box 5) | R | n..5 | |
Total number of packages (box 6) | C | n..7 | Cond 95 |
Country of dispatch (box 15a) | C | a2 | Cond 135 |
Destination country (box 17a) | C | a2 | Cond 140 |
Identity at departure (box 18) | C | an..27 | |
Identity at departure LNG | C | a2 | Cond 99 |
Nationality at departure (box 18) | C | a2 | |
Container (box 19) | R | n1 | Rule 230 |
Diversion prohibited | R | n1 | Rule 230 |
Declaration acceptance date | R | n8 | |
Issuing date | R | n8 | |
Total gross mass | R | n..11,3 | |
NCTS accompanying document language code | R | a2 | |
Name (box 2) | R | an..35 | |
Street and number (box 2) | R | an..35 | |
Country (box 2) | R | a2 | |
Postcode (box 2) | R | an..9 | |
City (box 2) | R | an..35 | |
NAD LNG | R | a2 | |
TIN (box 2) | O | an..17 | |
Name (box 8) | R | an..35 | |
Street and number (box 8) | R | an..35 | |
Country (box 8) | R | a2 | |
Postcode (box 8) | R | an..9 | |
City (box 8) | R | an..35 | |
NAD LNG | R | a2 | |
TIN (box 8) | O | an..17 | |
Declaration type (ex box 1) | C | an..5 | Cond 45 |
Country of dispatch (ex box 15a) | C | a2 | Cond 135 |
Destination country (ex box 17a) | C | a2 | Cond 140 |
Textual description (box 31) | R | an..140 | |
Textual description LNG | R | a2 | |
Item number (box 32) | R | n..5 | |
Commodity code (box 33) | C | n..6 | |
Gross mass (box 35) | O | n..11,3 | |
Net mass (box 38) | O | n..11,3 | |
Name (ex box 2) | R | an..35 | |
Street and number (ex box 2) | R | an..35 | |
Country (ex box 2) | R | a2 | |
Postcode (ex box 2) | R | an..9 | |
City (ex box 2) | R | an..35 | |
NAD LNG | R | a2 | |
TIN (ex box 2) | O | an..17 | |
Name (ex box 8) | R | an..35 | |
Street and number (ex box 8) | R | an..35 | |
Country (ex box 8) | R | a2 | |
Postcode (ex box 8) | R | an..9 | |
City (ex box 8) | R | an..35 | |
NAD LNG | R | a2 | |
TIN (ex box 8) | O | an..17 | |
Container numbers (box 31) | R | an..11 | |
Sensitive goods code (box 31) | O | n..2 | Rule 156 |
Sensitive quantity (box 31) | R | n..11,3 | |
Marks and numbers of packages (box 31) | C | an..42 | Cond 60 |
Marks and numbers of packages LNG | C | a2 | Cond 99 |
Kind of packages (box 31) | R | a2 | |
Number of packages (box 31) | C | n..5 | Cond 60 |
Number of pieces (box 31) | C | n..5 | Cond 60 |
Previous document type (box 40) | R | an..6 | |
Previous document reference (box 40) | R | an..20 | |
Previous document reference LNG | R | a2 | |
Complement of information (box 40) | O | an..26 | |
Complement of information LNG | C | a2 | Cond 99 |
PRODUCED DOCUMENTS/CERTIFICATES | Rule 26 | ||
Document type (box 44) | O | an..3 | Rule 79 |
Document reference (box 44) | O | an..20 | |
Document reference LNG | C | a2 | Cond 99 |
Complement of information (box 44) | O | an..26 | |
Complement of information LNG | C | a2 | Cond 99 |
Additional information identification (box 44) | R | an..3 | Rule 80 |
Export from EC (box 44) | C | a1 | |
Export from country (box 44) | C | a2 | |
Reference number (box C) | R | an8 | |
TIN (box 50) | O | an..17 | |
Name (box 50) | R | an..35 | |
Street and number (box 50) | R | an..35 | |
Country (box 50) | R | a2 | |
Postcode (box 50) | R | an..9 | |
City (box 50) | R | an..35 | |
NAD LNG | R | a2 | |
Reference number (box 53) | R | an8 | |
TIN authorised consignee (box 53) | R | an..17 | |
Control result code (box D) | R | an2 | |
Date limit (box D) | R | n8 | |
Seals number (box D) | R | n..4 | |
Seals identity (box D) | R | an..20 | |
Seals identity LNG | R | a2 |
-
diversion prohibited — the attribute has to be used as a flag, its value can be either "0" ("no") or "1" ("yes"), declaration acceptance date — state the date when the transit declaration got accepted at the office of departure, issuing date — state the date when the anticipated arrival record message (AAR) is issued at the office of departure, movement reference number (MRN).
Field | Content | Field type | Examples |
---|---|---|---|
1 | Last two digits of year of formal acceptance of transit movement (YY) | Numeric 2 | 97 |
2 | Identifier of the country from which movement originates. (ISO alpha 2 country code) | Alphabetic 2 | IT |
3 | Unique identifier for transit movement per year and country | Alphanumeric 13 | 9876AB8890123 |
4 | Check digit | Alphanumeric 1 | 5 |
TRANSIT OPERATION | 1 × | R |
CUSTOMS OFFICE presentation office | 1 × | R |
CUSTOMS OFFICE of departure | 1 × | R |
MRN | R | an18 |
Arrival date | R | n8 |
Reference number | R | an8 |
Reference number | R | an8 |
-
MRN — movement reference number structured as presented in Annex 37b, Title II, arrival date — state the date when the movement arrived at the office of destination, office reference number of the customs authorities structured as presented in Annex 38a.
TRANSIT OPERATION | 1 × | R | |
CONTROL RESULT | 1 × | R | |
GOODS ITEM | 99999 × | C | |
CONTAINERS (box 31) | 99 × | C | Cond 185 |
PACKAGES (box 31) | 99 × | C | Cond 185 |
SGI CODES (box 31) | 9 × | C | Cond 185 |
PRODUCED DOCUMENTS/CERTIFICATES (box 44) | 99 × | C | Cond 185 |
RESULTS OF CONTROL | 1 × | C | |
EN ROUTE EVENT | 9 × | O | Rule 217 |
INCIDENT | 1 × | O | |
TRANSHIPMENT | 1 x | O | |
NEW CONTAINERS | 99 x | O | |
NEW SEALS INFO (box F) | 1 x | O | |
NEW SEALS IDENTIFICATION (box F) | 99 x | R | |
CUSTOMS OFFICE presentation office | 1 x | R | |
CUSTOMS OFFICE of departure | 1 x | R | |
MRN | R | an18 | |
Enquiry engaged at destination | C | n1 | |
Total number of items (box 5) | C | n..5 | Cond 185 |
Total number of packages (box 6) | C | n..7 | Cond 185 |
Identity at departure (box 18) | C | an..27 | Cond 185 |
Identity at departure LNG | C | a2 | Cond 99 |
Nationality at departure (box 18) | C | a2 | Cond 185 |
Total gross mass (box 35) | C | n..11,3 | Cond 185 |
Control date (box I) | R | n8 | |
Control result code (box I) | R | an2 | |
State of seals ok | O | n1 | |
Waiting for discrepancies resolution | C | n1 | |
Textual description (box 31) | O | an..140 | |
Textual description LNG | C | a2 | Cond 99 |
Item number (box 32) | R | n..5 | |
Commodity code (box 33) | C | n..6 | Cond 15 |
Gross mass (box 35) | O | n..11,3 | |
Net mass (box 38) | O | n..11,3 | |
Container numbers (box 31) | R | an..11 | |
Sensitive goods code (box 31) | O | n..2 | |
Sensitive quantity (box 31) | R | n..11,3 | |
Marks and numbers of packages (box 31) | C | an..42 | Cond 60 |
Marks and numbers of packages LNG | C | a2 | Cond 99 |
Kind of packages (box 31) | R | a2 | |
Number of packages (box 31) | C | n..5 | Cond 60 |
Number of pieces (box 31) | C | n..5 | Cond 60 |
PRODUCED DOCUMENTS/CERTIFICATES | Rule 26 | ||
Document type (box 44) | O | an..3 | |
Document reference (box 44) | O | an..20 | |
Document reference LNG | C | a2 | Cond 99 |
Complement of information (box 44) | O | an..26 | |
Complement of information LNG | C | a2 | Cond 99 |
Place | R | an..35 | |
Place LNG | R | a2 | |
Country | R | a2 | |
Incident flag | R | n1 | Rule 230 |
Incident information (box 56) | O | an..350 | |
Incident information LNG | C | a2 | Cond 99 |
Endorsement date (box G) | O | n8 | |
Endorsement authority (box G) | O | an..35 | |
Endorsement authority LNG | C | a2 | Cond 99 |
Endorsement place (box G) | O | an..35 | |
Endorsement place LNG | C | a2 | Cond 99 |
Endorsement country (box G) | O | a2 | |
New transport means identity (box 55) | O | an..27 | Rule 190 |
New transport means identity LNG | C | a2 | Cond 99 |
New transport means nationality (box 55) | O | a2 | Rule 190 |
Endorsement date (box F) | O | n8 | |
Endorsement authority (box F) | O | an..35 | |
Endorsement authority LNG | C | a2 | Cond 99 |
Endorsement place (box F) | O | an..35 | |
Endorsement place LNG | C | a2 | Cond 99 |
Endorsement country (box F) | O | a2 | |
New container number (box 55) | O | an..11 | Rule 190 |
New seals number (box F) | R | n..4 | |
New seals identity (box F) | R | an..20 | |
New seals identiy LNG | R | a2 | |
Control indicator | R | an2 | |
Description | O | an..140 | |
Description LNG | C | a2 | Cond 99 |
Corrected value | O | xxx | Rule 150 |
Reference number | R | an8 | |
Reference number | R | an8 |
-
enquiry engaged at destination, waiting for discrepancies resolution, control results code as presented in Annex 38a, control data (box I), state of seals, en route event: indicate the place and the country where the event occurs, incident flag, incident information (box 56), incident information LNG, endorsement date (box G), endorsement authority (box G), endorsement authority LNG, endorsement place (box G), endorsement place LNG, endorsement country (box G), new transport means identity (box 55), new transport means identity LNG, new transport means nationality (box 55), new seals number (box F), new seals identity (box F), new seals identity LNG, endorsement date (box F), endorsement authority (box F), endorsement authority LNG, endorsement place (box F), endorsement place LNG, endorsement country (box F), new container number (box 55), control indicator, description, description LNG, corrected value.
Field | Content | Field type | Example |
---|---|---|---|
1 | ISO alpha 2 country code. | Alphabetic 2 | IT |
Field | Content | Field type | Examples |
---|---|---|---|
1 | HS6 | Numeric 6 (left aligned) | 010290 |
Field | Content | Field type | Examples |
---|---|---|---|
1 | Additional identifier for sensitive goods | Numeric ..2 | 2 |
Aerosol | AE |
Ampoule, non protected | AM |
Ampoule, protected | AP |
Atomiser | AT |
Bag | BG |
Bale, compressed | BL |
Bale, non-compressed | BN |
Balloon, non-protected | BF |
Balloon, protected | BP |
Bar | BR |
Barrel | BA |
Bars, in bundle/bunch/truss | BZ |
Basket | BK |
Beer crate | CB |
Bin | BI |
Board | BD |
Board, in bundle/bunch/truss | BY |
Bobbin | BB |
Bolt | BT |
Bottle, non-protected, cylindrical | BO |
Bottle, non-protected, bulbous | BS |
Bottle, protected cylindrical | BQ |
Bottle, protected bulbous | BV |
Bottle crate, bottle rack | BC |
Box | BX |
Bucket | BJ |
Bulk, liquefied gas (at abnormal temperature/pressure) | VQ |
Bulk, gas (at 1031 mbar and 15 |
VG |
Bulk, liquid | VL |
Bulk, solid, fine particles ("powders") | VY |
Bulk, solid, granular particles ("grains") | VR |
Bulk, solid, large particles ("nodules") | VO |
Bunch | BH |
Bundle | BE |
Butt | BU |
Cage | CG |
Can, rectangular | CA |
Can, cylindrical | CX |
Canister | CI |
Canvas | CZ |
Carboy, non-protected | CO |
Carboy, protected | CP |
Carton | CT |
Case | CS |
Cask | CK |
Chest | CH |
Churn | CC |
Coffer | CF |
Coffin | CJ |
Coil | CL |
Collapsible tube | TD |
Cover | CV |
Crate | CR |
Creel | CE |
Cup | CU |
Cylinder | CY |
Demijohn, non-protected | DJ |
Demijohn, protected | DP |
Drum | DR |
Envelope | EN |
Filmpack | FP |
Firkin | FI |
Flask | FL |
Footlocker | FO |
Frame | FR |
Framed crate | FD |
Fruit crate | FC |
Gas bottle | GB |
Girder | GI |
Girders, in bundle/bunch/truss | GZ |
Hamper | HR |
Hogshead | HG |
Ingot | IN |
Ingots, in bundle/bunch/truss | IZ |
Jar | JR |
Jerrycan, rectangular | JC |
Jerrycan, cylindrical | JY |
Jug | JG |
Jutebag | JT |
Keg | KG |
Log | LG |
Logs, in bundle/ bunch/truss | LZ |
Milk crate | MC |
Multiply bag | MB |
Multiwall sack | MS |
Mat | MT |
Match box | MX |
Nest | NS |
Net | NT |
Package | PK |
Packet | PA |
Pail | PL |
Parcel | PC |
Pipe | PI |
Pipes, in bundle/bunch/truss | PZ |
Pitcher | PH |
Plank | PN |
Planks, in bundle/bunch/truss | PZ |
Plate | PG |
Plates, in bundle/bunch/truss | PY |
Pot | PT |
Pouch | PO |
Rednet | RT |
Reel | RL |
Ring | RG |
Rod | RD |
Rods, in bundle/bunch/truss | RZ |
Roll | RO |
Sachet | SH |
Sack | SA |
Sea-chest | SE |
Shallow crate | SC |
Sheet | ST |
Sheetmetal | SM |
Sheets, in bundle/bunch/truss | SZ |
Shrinkwrapped | SW |
Skeleton case | SK |
Slipsheet | SL |
Spindle | SD |
Suitcase | SU |
Tank, rectangular | TK |
Tank, cylindrical | TY |
Tea-chest | TC |
Tin | TN |
Tray | PU |
Tray pack | PU |
Trunk | TR |
Truss | TS |
Tub | TB |
Tube | TU |
Tube, collapsible | TD |
Tubes, in bundle/bunch/truss | TZ |
Tun | TO |
Unpacked or unpackaged | NE |
Vacuum-packed | VP |
Vat | VA |
Vial | VI |
Wickerbottle | WB |
Certificate of conformity | 2 |
Certificate of quality | 3 |
Movement certificate A.TR.1 | 18 |
Container list | 235 |
Packing list | 271 |
Proforma invoice | 325 |
Commercial invoice | 380 |
House waybill | 703 |
Master bill of lading | 704 |
Bill of lading | 705 |
House bill of lading | 714 |
Road list-SMGS | 722 |
Road consignment note | 730 |
Air waybill | 740 |
Master air waybill | 741 |
Dispatch note (post parcels) | 750 |
Multimodal/combined transport document (generic) | 760 |
Cargo manifest | 785 |
Bordereau | 787 |
Dispatch note model T | 820 |
Dispatch note model T1 | 821 |
Dispatch note model T2 | 822 |
Control document T5 | 823 |
Dispatch note model T2L | 825 |
Goods declaration for exportation | 830 |
Phytosanitary certificate | 851 |
Sanitary certificate | 852 |
Veterinary certificate | 853 |
Certificate of origin | 861 |
Declaration of origin | 862 |
Preference certificate of origin | 864 |
Certificate of origin form GSP | 865 |
Import licence | 911 |
Cargo declaration (arrival) | 933 |
Embargo permit | 941 |
TIF form | 951 |
TIR carnet | 952 |
EUR 1 certificate of origin | 954 |
ATA carnet | 955 |
Other | zzz |
Field | Content | Field type | Example |
---|---|---|---|
1 | Identifier of the country to which the customs office belongs (see CNT) | Alphabetic 2 | IT |
2 | National number of the customs office | Alphanumeric 6 | 0830AB |
-
(a) for travellers: -
where the customs authorities’ computerised system is not functioning;
-
(b) for principals, including authorised consignors: -
where the customs authorities’ computerised system is not functioning, or where the principal’s computerised system is not functioning, or where the network between the principal and the customs authorities is not functioning.
-
-
use of a Single Administrative Document (SAD), use of a SAD printed out on plain paper by the trader system as foreseen in Annex 37, or the SAD may be replaced by the layout of the Transit accompanying document (TAD) — Transit/security accompanying document (TSAD) with the agreement of the customs authorities where the trader’s needs are considered justified by the customs authorities.
-
the transit declaration shall be completed and produced to the office of departure in three copies in accordance with Annex 37 for the SAD and established in conformance with Annexes 37 and 45a for the TAD/TSAD, the transit declaration shall be registered in box C using a system of numbering different from that used in the computerised system, the fallback procedure shall be indicated on the copies of the transit declaration with the stamp, conforming to the specimen in Part II of this Annex, in box A of the single administrative document (SAD) or in the place of the MRN and the barcode on the TAD/TSAD, where a simplified procedure is used the economic operator shall fulfil all the obligations and conditions regarding the entries to be made in the declaration and the use of the special stamp referred to in points 26 to 29, using respectively boxes D and C, the document shall be stamped either by the office of departure in case of the standard procedure or by the authorised consignor where a simplified procedure is used, where the TAD/TSAD layout is used, no barcode nor Movement Reference Number (MRN) shall appear in the declaration.
-
The provisions set out in point 4 shall apply excluding the provisions of the simplified procedure. The principal shall inform the customs authorities when his computer system and/or network is available again.
-
the provisions set out in point 4 must be applied, the authorised consignor shall inform the customs authorities when his computer system and/or network is available again, in these circumstances or in the event of network deficiencies when an authorised consignor makes more than 2 % of his declarations in a year under the fallback procedure, the authorisation shall be reviewed in order to assess whether its conditions are still met.
-
supplementary forms bearing the "T1bis", "T2bis" or "T2Fbis" symbol, as appropriate, or loading lists bearing the "T1", "T2" or "T2F" symbol, as appropriate.
-
Waiver — 99201.
-
The office of departure shall record the results of the verification on each copy of the transit declaration. If the findings of the verification are consistent with the declaration the office of departure shall release the goods and record the date on the copies of the transit declaration.
-
shall send the transit advice note without delay to the office of transit originally designated, or inform the office of departure in the cases and according to the procedure defined by the customs authorities in agreement with each other.
-
Differences: office where goods were presented …… (name and country) — 99203.
-
Exit from the Community subject to restrictions or charges under Regulation/Directive/Decision No ... — 99204.
-
establish whether a customs debt has been incurred, identify the debtor, determine the customs authorities responsible for recovery.
-
they are produced by firms which use an integrated electronic or automatic data-processing system to keep their records, they are designed and completed in such a way that they can be used without difficulty by the customs authorities, they include, for each item, the information required under Annex 44a.
-
Prescribed itinerary waived — 99205.
-
be stamped in advance with the stamp of the office of departure and signed by an official of that office, or be stamped by the authorised consignor with a special metal stamp approved by the competent authorities and conforming to the specimen in Annex 62. The stamp may be pre-printed on the forms where the printing is entrusted to a printer approved for that purpose.
-
Authorised consignor — 99206
-
Signature waived — 99207.
-
The following phrase, measuring at least 100 × 10 mm and printed in red capital letters, shall be affixed diagonally to all copies of the transit declaration: -
COMPREHENSIVE GUARANTEE PROHIBITED — 99208.
-
By way of derogation from point 18, the office of destination shall return Copy No 5 of any transit declaration endorsed with this phrase no later than on the working day following that on which the consignment and the requisite copies of the declaration were presented at that office. Where such a consignment is presented to an authorised consignee within the meaning of Article 406, he shall send Copy No 5 to his local office of destination no later than on the working day following that on which he took receipt of the consignment.
-
this individual guarantee can be used, within the framework of the fallback procedure, only within the office of departure identified in the guarantee instrument.
-
For placing goods under a customs procedure referred to in columns A and E of the table in Annex 37, Title I, B) To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Annex 37, Title I, B) For dispatch of non-Community goods in the context of trade between Member States
-
For placing goods under a customs procedure referred to in columns H to K of the table in Annex 37, Title I, B) For placing non-Community goods under a customs procedure in the context of trade between Member States
-
For placing goods under a customs procedure referred to in columns A, E and H to K of the table in Annex 37, Title I, B) To confer on goods a customs-approved treatment or use referred to in columns C and D of the table in Annex 37, Title I, B)
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. In respect of Community goods in the context of trade between parts of the customs territory of the Community to which the provisions of Directive 77/388/EEC are applicable and parts of that territory to which those provisions do not apply, or in the context of trade between parts of that territory where those provisions do not apply.
Field | Content | Field type | Format | Examples |
---|---|---|---|---|
1 | Identifier of the Member State assigning the number (ISO alpha 2 country code) | Alphabetic 2 | a2 | PL |
2 | Unique identifier in a Member State | Alphanumeric 15 | an..15 | 1234567890ABCDE |
-
(a) Insert one of the following codes (n1) before the full name and address to designate the declarant or the status of the representative: -
1. Declarant 2. Representative (direct representation within the meaning of the first indent of Article 5(2) of the Code) 3. Representative (indirect representation within the meaning of the second indent of Article 5(2) of the Code).
Where this data element is printed on a paper document, it will be in square brackets (Ex: [1], [2] or [3]) -
(b) Where an identification number is required, the EORI number, structured as specified in the description for box 2, shall be used. Use the country codes entered in box 2.
First subdivision | Meaning | Second subdivision |
---|---|---|
Incoterms code | Incoterms — ICC/ECE | Place to be specified |
DAF (Incoterms 2000) | Delivered at frontier | Named place |
EXW (Incoterms 2010) | Ex works | Named place |
FCA (Incoterms 2010) | Free carrier | Named place |
CPT (Incoterms 2010) | Carriage paid to | Named place of destination |
CIP (Incoterms 2010) | Carriage and insurance paid to | Named place of destination |
DAT (Incoterms 2010) | Delivered at terminal | Named terminal at port or place of destination |
DAP (Incoterms 2010) | Delivered at place | Named place of destination |
DDP (Incoterms 2010) | Delivered duty paid | Named place of destination |
DDU (Incoterms 2000) | Delivered duty unpaid | Named place of destination |
FAS (Incoterms 2010) | Free alongside ship | Named port of shipment |
FOB (Incoterms 2010) | Free on board | Named port of shipment |
CFR (Incoterms 2010) | Cost and freight | Named port of destination |
CIF (Incoterms 2010) | Cost, insurance and freight | Named port of destination |
DES (Incoterms 2000) | Delivered ex ship | Named port of destination |
DEQ (Incoterms 2000) | Delivered ex quay | Named port of destination |
XXX | Delivery terms other than those listed above | Narrative description of delivery terms given in the contract |
Column A | Column B |
---|---|
Code | Description |
---|---|
1 | Sea transport |
2 | Rail transport |
3 | Road transport |
4 | Air transport |
5 | Postal consignment |
7 | Fixed transport installations |
8 | Inland waterway transport |
9 | Own propulsion |
-
the first two characters (a2) serve to identify the country by means of the country code entered in box 2, the next six characters (an6) stand for the office concerned in that country. It is suggested that the following structure be adopted: -
The first three characters (a3) would be taken up by the UN/LOCODE and the last three by a national alphanumeric subdivision (an3). If this subdivision is not used, the characters "000" should be inserted.
-
Aerosol | AE |
Ampoule, non-protected | AM |
Ampoule, protected | AP |
Atomizer | AT |
Bag | BG |
Bag, flexible container | FX |
Bag, gunny | GY |
Bag, jumbo | JB |
Bag, large | ZB |
Bag, multiply | MB |
Bag, paper | 5M |
Bag, paper, multi-wall | XJ |
Bag, paper, multi-wall, water resistant | XK |
Bag, plastic | EC |
Bag, plastics film | XD |
Bag, polybag | 44 |
Bag, super bulk | 43 |
Bag, textile | 5L |
Bag, textile, sift proof | XG |
Bag, textile, water resistant | XH |
Bag, textile, without inner coat/liner | XF |
Bag, tote | TT |
Bag, woven plastic | 5H |
Bag, woven plastic, sift proof | XB |
Bag, woven plastic, water resistant | XC |
Bag, woven plastic, without inner coat/liner | XA |
Bale, compressed | BL |
Bale, non-compressed | BN |
Ball | AL |
Balloon, non-protected | BF |
Balloon, protected | BP |
Bar | BR |
Barrel | BA |
Barrel, wooden | 2C |
Barrel, wooden, bung type | QH |
Barrel, wooden, removable head | QJ |
Bars, in bundle/bunch/truss | BZ |
Basin | BM |
Basket | BK |
Basket, with handle, cardboard | HC |
Basket, with handle, plastic | HA |
Basket, with handle, wooden | HB |
Belt | B4 |
Bin | BI |
Block | OK |
Board | BD |
Board, in bundle/bunch/truss | BY |
Bobbin | BB |
Bolt | BT |
Bottle, gas | GB |
Bottle, non-protected, bulbous | BS |
Bottle, non-protected, cylindrical | BO |
Bottle, protected bulbous | BV |
Bottle, protected cylindrical | BQ |
Bottlecrate/bottlerack | BC |
Box | BX |
Box, aluminium | 4B |
Box, Commonwealth Handling Equipment Pool (CHEP), Eurobox | DH |
Box, fibreboard | 4G |
Box, for liquids | BW |
Box, natural wood | 4C |
Box, plastic | 4H |
Box, plastic, expanded | QR |
Box, plastic, solid | QS |
Box, plywood | 4D |
Box, reconstituted wood | 4F |
Box, steel | 4A |
Box, wooden, natural wood, ordinary | QP |
Box, wooden, natural wood, with sift proof walls | |
Bucket | BJ |
Bulk, gas (at |
VG |
Bulk, liquefied gas (at abnormal temperature/pressure) | VQ |
Bulk, liquid | VL |
Bulk, scrap metal | VS |
Bulk, solid, fine particles ("powders") | VY |
Bulk, solid, granular particles ("grains") | VR |
Bulk, solid, large particles ("nodules") | VO |
Bunch | BH |
Bundle | BE |
Bundle, wooden | 8C |
Butt | BU |
Cage | CG |
Cage, Commonwealth Handling Equipment Pool (CHEP) | DG |
Cage, roll | CW |
Can, cylindrical | CX |
Can, rectangular | CA |
Can, with handle and spout | CD |
Canister | CI |
Canvas | CZ |
Capsule | AV |
Carboy, non-protected | CO |
Carboy, protected | CP |
Card | CM |
Cart, flatbed | FW |
Carton | CT |
Cartridge | CQ |
Case | CS |
Case, car | 7A |
Case, isothermic | EI |
Case, skeleton | SK |
Case, steel | SS |
Case, with pallet base | ED |
Case, with pallet base, cardboard | EF |
Case, with pallet base, metal | EH |
Case, with pallet base, plastic | EG |
Case, with pallet base, wooden | EE |
Case, wooden | 7B |
Cask | CK |
Chest | CH |
Churn | CC |
Clamshell | AI |
Coffer | CF |
Coffin | CJ |
Coil | CL |
Composite packaging, glass receptacle | 6P |
Composite packaging, glass receptacle in aluminium crate | YR |
Composite packaging, glass receptacle in aluminium drum | YQ |
Composite packaging, glass receptacle in expandable plastic pack | YY |
Composite packaging, glass receptacle in fibre drum | YW |
Composite packaging, glass receptacle in fibreboard box | YX |
Composite packaging, glass receptacle in plywood drum | YT |
Composite packaging, glass receptacle in solid plastic pack | YZ |
Composite packaging, glass receptacle in steel crate box | YP |
Composite packaging, glass receptacle in steel drum | YN |
Composite packaging, glass receptacle in wickerwork hamper | YV |
Composite packaging, glass receptacle in wooden box | YS |
Composite packaging, plastic receptacle | 6H |
Composite packaging, plastic receptacle in aluminium crate | YD |
Composite packaging, plastic receptacle in aluminium drum | YC |
Composite packaging, plastic receptacle in fibre drum | YJ |
Composite packaging, plastic receptacle in fibreboard box | YK |
Composite packaging, plastic receptacle in plastic drum | YL |
Composite packaging, plastic receptacle in plywood box | YH |
Composite packaging, plastic receptacle in plywood drum | YG |
Composite packaging, plastic receptacle in solid plastic box | YM |
Composite packaging, plastic receptacle in steel crate box | YB |
Composite packaging, plastic receptacle in steel drum | YA |
Composite packaging, plastic receptacle in wooden box | YF |
Cone | AJ |
Container, flexible | 1F |
Container, gallon | GL |
Container, metal | ME |
Container, not otherwise specified as transport equipment | CN |
Container, outer | OU |
Cover | CV |
Crate | CR |
Crate, beer | CB |
Crate, bulk, cardboard | DK |
Crate, bulk, plastic | DL |
Crate, bulk, wooden | DM |
Crate, framed | FD |
Crate, fruit | FC |
Crate, metal | MA |
Crate, milk | MC |
Crate, multiple layer, cardboard | DC |
Crate, multiple layer, plastic | DA |
Crate, multiple layer, wooden | DB |
Crate, shallow | SC |
Crate, wooden | 8B |
Creel | CE |
Cup | CU |
Cylinder | CY |
Demijohn, non-protected | DJ |
Demijohn, protected | DP |
Dispenser | DN |
Drum | DR |
Drum, aluminium | 1B |
Drum, aluminium, non-removable head | QC |
Drum, aluminium, removable head | QD |
Drum, fibre | 1G |
Drum, iron | DI |
Drum, plastic | IH |
Drum, plastic, non-removable head | QF |
Drum, plastic, removable head | QG |
Drum, plywood | 1D |
Drum, steel | 1A |
Drum, steel, non-removable head | QA |
Drum, steel, removable head | QB |
Drum, wooden | 1W |
Envelope | EN |
Envelope, steel | SV |
Filmpack | FP |
Firkin | FI |
Flask | FL |
Flexibag | FB |
Flexitank | FE |
Foodtainer | FT |
Footlocker | FO |
Frame | FR |
Girder | GI |
Girders, in bundle/bunch/truss | GZ |
Hamper | HR |
Hanger | HN |
Hogshead | HG |
Ingot | IN |
Ingots, in bundle/bunch/truss | IZ |
Intermediate bulk container | WA |
Intermediate bulk container, aluminium | WD |
Intermediate bulk container, aluminium, liquid | WL |
Intermediate bulk container, aluminium, pressurised > 10 kpa | WH |
Intermediate bulk container, composite | ZS |
Intermediate bulk container, composite, flexible plastic, liquids | ZR |
Intermediate bulk container, composite, flexible plastic, pressurised | ZP |
Intermediate bulk container, composite, flexible plastic, solids | ZM |
Intermediate bulk container, composite, rigid plastic, liquids | ZQ |
Intermediate bulk container, composite, rigid plastic, pressurised | ZN |
Intermediate bulk container, composite, rigid plastic, solids | PLN |
Intermediate bulk container, fibreboard | ZT |
Intermediate bulk container, flexible | ZU |
Intermediate bulk container, metal | WF |
Intermediate bulk container, metal, liquid | WM |
Intermediate bulk container, metal, other than steel | ZV |
Intermediate bulk container, metal, pressure 10 kpa | WJ |
Intermediate bulk container, natural wood | ZW |
Intermediate bulk container, natural wood, with inner liner | WU |
Intermediate bulk container, paper, multi-wall | ZA |
Intermediate bulk container, paper, multi-wall, water resistant | ZC |
Intermediate bulk container, plastic film | WS |
Intermediate bulk container, plywood | ZX |
Intermediate bulk container, plywood, with inner liner | WY |
Intermediate bulk container, reconstituted wood | ZY |
Intermediate bulk container, reconstituted wood, with inner liner | WZ |
Intermediate bulk container, rigid plastic | AA |
Intermediate bulk container, rigid plastic, freestanding, liquids | ZK |
Intermediate bulk container, rigid plastic, freestanding, pressurised | ZH |
Intermediate bulk container, rigid plastic, freestanding, solids | ZF |
Intermediate bulk container, rigid plastic, with structural equipment, liquids | ZJ |
Intermediate bulk container, rigid plastic, with structural equipment, pressurised | ZG |
Intermediate bulk container, rigid plastic, with structural equipment, solids | ZD |
Intermediate bulk container, steel | WC |
Intermediate bulk container, steel, liquid | WK |
Intermediate bulk container, steel, pressurised > 10 kpa | WG |
Intermediate bulk container, textile without coat/liner | WT |
Intermediate bulk container, textile, coated | WV |
Intermediate bulk container, textile, coated and liner | WX |
Intermediate bulk container, textile, with liner | WW |
Intermediate bulk container, woven plastic, coated | WP |
Intermediate bulk container, woven plastic, coated and liner | WR |
Intermediate bulk container, woven plastic, with liner | WQ |
Intermediate bulk container, woven plastic, without coat/liner | WN |
Jar | JR |
Jerrican, cylindrical | JY |
Jerrican, plastic | 3H |
Jerrican, plastic, non-removable head | QM |
Jerrican, plastic, removable head | QN |
Jerrican, rectangular | JC |
Jerrican, steel | 3A |
Jerrican, steel, non-removable head | QK |
Jerrican, steel, removable head | QL |
Jug | JG |
Jutebag | JT |
Keg | KG |
Kit | KI |
Liftvan | LV |
Log | LG |
Logs, in bundle/bunch/truss | LZ |
Lot | LT |
Lug | LU |
Luggage | LE |
Mat | MT |
Matchbox | MX |
Mutually defined | ZZ |
Nest | NS |
Net | NT |
Net, tube, plastic | NU |
Net, tube, textile | NV |
Not available | NA |
Octabin | OT |
Package | PK |
Package, cardboard, with bottle grip-holes | IK |
Package, display, cardboard | IB |
Package, display, metal | ID |
Package, display, plastic | IC |
Package, display, wooden | IA |
Package, flow | IF |
Package, paper wrapped | IG |
Package, show | IE |
Packet | PA |
Pail | PL |
Pallet | PX |
Pallet, 100 cm × 110 cm | AH |
Pallet, AS 4068-1993 | OD |
Pallet, box Combined open-ended box and pallet | PB |
Pallet, CHEP 100 cm × 120 cm | OC |
Pallet, CHEP 40 cm × 60 cm | OA |
Pallet, CHEP 80 cm × 120 cm | OB |
Pallet, ISO T11 | OE |
Pallet, modular, collars 80 cm × 100 cm | PD |
Pallet, modular, collars 80 cm × 120 cm | PE |
Pallet, modular, collars 80 cm × 60 cm | AF |
Pallet, shrinkwrapped | AG |
Pallet, triwall | TW |
Pallet, wooden | 8A |
Pan | P2 |
Parcel | PC |
Pen | PF |
Piece | PP |
Pipe | PI |
Pipes, in bundle/bunch/truss | PV |
Pitcher | PH |
Plank | PN |
Planks, in bundle/bunch/truss | PZ |
Plate | PG |
Plates, in bundle/bunch/truss | PY |
Platform, unspecified weight or dimension | OF |
Pot | PT |
Pouch | PO |
Punnet | PJ |
Rack | RK |
Rack, clothing hanger | RJ |
Receptacle, fibre | AB |
Receptacle, glass | GR |
Receptacle, metal | MR |
Receptacle, paper | AC |
Receptacle, plastic | PR |
Receptacle, plastic wrapped | MW |
Receptacle, wooden | AD |
Rednet | RT |
Reel | RL |
Ring | RG |
Rod | RD |
Rods, in bundle/bunch/truss | RZ |
Roll | RO |
Sachet | SH |
Sack | SA |
Sack, multi-wall | MS |
Sea-chest | SE |
Set | SX |
Sheet | ST |
Sheet, plastic wrapping | SP |
Sheetmetal | SM |
Sheets, in bundle/bunch/truss | SZ |
Shrinkwrapped | SW |
Skid | SI |
Slab | SB |
Sleeve | SY |
Slipsheet | SL |
Spindle | SD |
Spool | SO |
Suitcase | SU |
Tablet | T1 |
Tank container, generic | TG |
Tank, cylindrical | TY |
Tank, rectangular | TK |
Tea-chest | TC |
Tierce | TI |
Tin | TN |
Tray | PU |
Tray, containing horizontally stacked flat items | GU |
Tray, one layer no cover, cardboard | DV |
Tray, one layer no cover, plastic | DS |
Tray, one layer no cover, polystyrene | DU |
Tray, one layer no cover, wooden | DT |
Tray, rigid, lidded stackable (CEN TS 14482:2002) | IL |
Tray, two layers no cover, cardboard | DY |
Tray, two layers no cover, plastic tray | DW |
Tray, two layers no cover, wooden | DX |
Trunk | TR |
Truss | TS |
Tub | TB |
Tub, with lid | TL |
Tube | TU |
Tube, collapsible | TD |
Tube, with nozzle | TV |
Tubes, in bundle/bunch/truss | TZ |
Tun | TO |
Tyre | TE |
Uncaged | UC |
Unit | UN |
Unpacked or unpackaged | NE |
Unpacked or unpackaged, multiple units | NG |
Unpacked or unpackaged, single unit | NF |
Vacuum-packed | VP |
Vanpack | VK |
Vat | VA |
Vehicle | VN |
Vial | VI |
Wickerbottle | WB |
-
1. First digit of the code 1 Tariff arrangement erga omnes 2 Generalised System of Preferences (GSP) 3 Tariff preferences other than those mentioned under code 2 4 Customs duties under the provisions of customs union agreements concluded by the European Union 2. Next two digits 00 None of the following 10 Tariff suspension 15 Tariff suspension with specified end-use 18 Tariff suspension with certificate confirming the special nature of the product 19 Temporary suspension for products imported with a certificate of airworthiness 20 Tariff quota Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference. 23 Tariff quota with specified end-use Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference. 25 Tariff quota with certificate confirming the special nature of the product Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference. 28 Tariff quota following outward processing Where the requested tariff quota is exhausted, Member States may allow the request to be valid for any other existing preference. 40 Special end-use resulting from the Common Customs Tariff 50 Certificate confirming the special nature of the product
-
1. Where this box is used to specify a Community procedure, a code composed of an alphabetic character followed by two alpha-numeric characters must be used, the first character of which identifies a category of measures in the following manner: Inward processing Axx Outward processing Bxx Relief Cxx Temporary import Dxx Agricultural products Exx Other Fxx Inward processing (IP) (Article 114 of the Code) Procedure Code Import Goods entered for an IP procedure (suspension system) after prior export of compensating products obtained from milk and milk products A01 Goods placed under an IP procedure (suspension system) and intended for military use abroad A02 Goods placed under an IP procedure (suspension system) and intended for re-export to the continental shelf A03 Goods placed under an IP procedure (suspension system) (VAT only) A04 Goods placed under an IP procedure (suspension system) (VAT only) and intended for re-export to the continental shelf A05 Goods placed under an IP procedure (drawback system) and intended for military use abroad A06 Goods placed under an IP procedure (drawback system) and intended for re-export to the continental shelf A07 Goods which are placed under an IP procedure (suspension system) without suspension of excise duties. A08 Export Compensating products obtained from milk and milk products A51 Compensating products placed under an IP procedure (suspension system) (VAT only) A52 Compensating products placed under an IP procedure and intended for military use abroad A53 Outward processing (OP) (Article 145 of the Code) Procedure Code Import Compensating products returning to the Member State in which duties were paid B01 Compensating products returning after repair under guarantee B02 Compensating products returning after replacement under guarantee B03 Compensating products returning after outward processing and VAT suspension in case of end-use. B04 Compensating products returning with partial relief of customs duties when the cost of the processing operation is used for calculation (article 591) B05 Export Goods imported for IP exported for repair under OP B51 Goods imported for IP exported for replacement under guarantee B52 OP under agreements with third countries, possibly combined with VAT OP B53 VAT OP only B54 Relief (Regulation (EC) No 1186/2009) Article No Code Relief from import duties Personal property belonging to natural persons transferring their normal place of residence to the Community 3 C01 Trousseaux and household effects imported on the occasion of a marriage 12(1) C02 Presents customarily given on the occasion of a marriage 12(2) C03 Personal property acquired by inheritance. 17 C04 School outfits, educational materials and related household effects 21 C06 Consignments of negligible value 23 C07 Consignments sent from one private individual to another 25 C08 Capital goods and other equipment imported on the transfer of activities from a third country into the Community 28 C09 Capital goods and other equipment belonging to persons engaged in a liberal profession and to legal persons engaged in a non-profit making activity 34 C10 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex I 42 C11 Educational, scientific and cultural materials; scientific instruments and apparatus as listed in Annex II 43 C12 Educational, scientific and cultural materials; scientific instruments and apparatus imported exclusively for non commercial purposes (including spare parts, components, accessories and tools) 44-45 C13 Equipment imported for non-commercial purposes by or on behalf of a scientific research establishment or organisation based outside the Community 51 C14 Laboratory animals and biological or chemical substances intended for research 53 C15 Therapeutic substances of human origin and blood-grouping and tissue-typing reagents 54 C16 Instruments and apparatus used in medical research, establishing medical diagnoses or carrying out medical treatment 57 C17 Reference substances for the quality control of medicinal products 59 C18 Pharmaceutical products used at international sports events 60 C19 Goods for charitable or philanthropic organisations 61 C20 Articles in Annex III intended for the blind 66 C21 Articles in Annex IV intended for the blind imported by blind persons themselves for their own use (including spare parts, components, accessories and tools). 67(1)(a) and 67(2) C22 Articles in Annex IV intended for the blind imported by certain institutions or organisations (including spare parts, components, accessories and tools) 67(1)(b) and 67(2) C23 Articles intended for other handicapped persons (other than blind persons) imported by handicapped persons themselves for their own use (including spare parts, components, accessories and tools) 68(1)(a) and 68(2) C24 Articles intended for other handicapped persons (other than blind persons) imported by certain institutions or organisations (including spare parts, components, accessories and tools) 68(1)(b) and 68(2) C25 Goods imported for the benefit of disaster victims 74 C26 Honorary decorations or awards 81 C27 Presents received in the context of international relations 82 C28 Goods to be used by monarchs or heads of state 85 C29 Samples of goods of negligible value imported for trade promotion purposes 86 C30 Printed matter and advertising material imported for trade promotion purposes 87-89 C31 Products used or consumed at a trade fair or similar event 90 C32 Goods imported for examination, analysis or test purposes 95 C33 Consignments sent to organisations protecting copyrights or industrial and commercial patent rights 102 C34 Tourist information literature 103 C35 Miscellaneous documents and articles 104 C36 Ancillary materials for the stowage and protection of goods during their transport 105 C37 Litter, fodder and feeding stuffs for animals during their transport 106 C38 Fuel and lubricants present in land motor vehicles and special containers 107 C39 Materials for cemeteries for, and memorials to, war victims 112 C40 Coffins, funerary urns and ornamental funerary articles 113 C41 Relief from export duties Domesticated animals exported at the time of transfer of agricultural activities from the Community to a third country 115 C51 Fodder and feeding stuffs accompanying animals during their exportation 121 C52 Temporary import (The Code and this Regulation) Procedure Article of this Regulation Code Pallets 556 D01 Containers 557 D02 Means of transport 558 D03 Personal effects and goods for sports purposes imported by travellers 563 D04 Welfare material for seafarers 564 D05 Disaster relief material 565 D06 Medical, surgical and laboratory equipment 566 D07 Animals 567 D08 Goods intended for activities in keeping with the particularities of the frontier zone 567 D09 Sound, image or data carrying media 568 D10 Publicity material 568 D11 Professional equipment 569 D12 Pedagogic material and scientific equipment 570 D13 Packings, full 571 D14 Packings, empty 571 D15 Moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles 572 D16 Special tools and instruments 572 D17 Goods to be subjected to tests 573(a) D18 Goods imported, subject to satisfactory acceptance tests, in connection with a sales contract 573(b) D19 Goods used to carry out tests 573(c) D20 Samples 574 D21 Replacement means of production 575 D22 Goods to be exhibited or used at a public event 576(1) D23 Goods for approval (two months) 576(2) D24 Works of art, collectors' items and antiques 576(3a) D25 Goods imported with a view to their sale by auction 576(3b) D26 Spare parts, accessories and equipment 577 D27 Goods imported in particular situations having no economic effect 578(b) D28 Goods imported occasionally and for a period not exceeding three months 578(a) D29 Article of the Code Code Temporary importation with partial relief from duties 142 D51 Agricultural products OJ L 350, 31.12.2007, p. 1 .Procedure Code Import Use of the unit price for the determination of the customs value for certain perishable goods (Article 152 (1)(a)a) E01 Standard import values (for example: Regulation (EU) No 543/2011) E02 Export Agricultural products for which a refund is requested, subject to an export certificate (Annex I goods). E51 Agricultural products for which a refund is requested, not requiring an export certificate (Annex I goods). E52 Agricultural products for which a refund is requested, exported in small quantities, not requiring an export certificate (Annex I goods). E53 Agricultural products for which a refund is requested, subject to a refund certificate (non-Annex I goods). E61 Agricultural products for which a refund is requested, not requiring a refund certificate (non-Annex I goods) E62 Agricultural products for which a refund is requested, exported in small quantities, without a refund certificate (non-Annex I goods) E63 Agricultural products for which a refund is requested, exported in small quantities disregarded for the calculation of minimum rates of checks. E71 Other OJ L 186, 17.7.2009, p. 1 .Procedure Code Import Relief from import duties for returned goods (Article 185 of the Code) F01 Relief from import duties for returned goods (Special circumstances provided for in Article 844, 1: agriculture goods) F02 Relief from import duties for returned goods (Special circumstances provided for in Article 846, 2: repair or restoration) F03 Compensatory products which return to the Community after having been previously exported or re-exported (Article187 of the Code) F04 A movement of excise goods under an excise duty suspension arrangement from the place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC. F06 Processing under customs control where the economic conditions are deemed to be fulfilled (Article 552, 1, first subparagraph) F11 Exemption from import duties of products of sea-fishing and other products taken from the territorial sea of a third country by vessels registered or recorded in a Member State and flying the flag of the state F21 Exemption from import duties of products obtained from products of sea-fishing and other products taken from the territorial sea of a third country on board factory-ships registered or recorded in a Member State and flying the flag of the state F22 Goods which, after having been under an outward-processing procedure, are placed under a warehousing procedure without suspension of excise duties F31 Goods which, after having been under an inward-processing procedure, are placed under a warehousing procedure without suspension of excise duties F32 Goods which, after having been in a free zone subject to type-II controls, are placed under a warehousing procedure without suspension of excise duties F33 Goods which, after having been subject to processing under customs control, are placed under a warehousing procedure without suspension of excise duties F34 Release for free circulation of goods for events or for sale placed under temporary importation, applying the elements of calculation in force at the moment of acceptance of the declaration for free circulation F41 Release for free circulation of compensating products when their own customs duties are to be applied (Article 122(a) of the Code) F42 Release for free circulation of goods placed under an IP procedure, or release for free circulation of compensating products without compensatory interests (Article 519, paragraph 4) F43 Export Exports for military use F51 Victualling F61 Victualling of goods eligible for refunds F62 Entry in victualling warehouse (Articles 37 to 40 of Commission Regulation (EC) No 612/2009 ) F63 Exit from victualling warehouse of goods intended for victualling F64 2. Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature.
-
the summary declaration, represented by "X", the initial declaration, represented by "Y" the previous document, represented by "Z",
-
The previous document is a T1 transit document to which the office of destination has assigned the number "238544". The code will therefore be "Z-821-238544". ("Z" for previous document, "821" for the transit procedure and "238544" for the document's registration number (or the MRN for the NCTS operations)). A cargo manifest bearing the number "2222" is used as a summary declaration. The code will be "X-785-2222". ("X" for the summary declaration, "785" for the cargo manifest and "2222" for the manifest's identification number). Goods were entered in the records on 14 February 2002 . The code will therefore be "Y-CLE-20020214-5" ("Y" to show there was an initial declaration, "CLE" for "entry in the records", "20020214" for the date of entry, "2002" being the year, "02" the month, "14" the day and "5" for the reference of the entry in the records).
Container list | 235 |
Loading list (delivery note) | 270 |
Packing list | 271 |
Proforma invoice | 325 |
Commercial invoice | 380 |
House waybill | 703 |
Master bill of lading | 704 |
Bill of lading | 705 |
CIM consignment note (rail) | 720 |
Road list SMGS | 722 |
Road consignment note | 730 |
Air waybill | 740 |
Master air waybill | 741 |
Despatch note (post parcels) | 750 |
Multimodal/combined transport document | 760 |
Cargo manifest | 785 |
Bordereau | 787 |
Community transit Declaration — Mixed consignments (T) | 820 |
External Community transit Declaration (T1) | 821 |
Internal Community transit Declaration (T2) | 822 |
Control copy T5 | 823 |
TIR carnet | 952 |
ATA carnet | 955 |
Reference/date of entry of the goods in the records | CLE |
Information sheet INF3 | IF3 |
Information sheet INF8 | IF8 |
Cargo manifest — simplified procedure | MNS |
Internal Community transit Declaration — Article 340 c, 1) | T2F |
T2M | T2M |
Entry summary declaration | 355 |
Summary declaration for temporary storage | 337 |
Other | ZZZ |
Code | Relevant Article of the Code | Method |
---|---|---|
1 | 29(1) | Transaction value of the imported goods |
2 | 30(2)(a) | Transaction value of identical goods |
3 | 30(2)(b) | Transaction value of similar goods |
4 | 30(2)(c) | Deductive value method |
5 | 30(2)(d) | Computed value method |
6 | 31 | Value based on the data available ("fall-back" method) |
(a) Documents, certificates and Community or international authorisations or other references produced in support of the declaration must be entered in the form of a code composed of 4 alpha-numeric characters, and, where applicable, followed either by an identification number or another recognisable reference. The list of documents, certificates, authorisations and other references and their respective codes can be found in the TARIC database. (b) 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 recognisable reference. The four characters represent codes based on that Member State's own nomenclature.
-
(a) The codes applicable are given below: Customs duties on industrial products A00 Customs duties on agricultural products A10 Additional duties A20 Definitive antidumping duties A30 Provisional antidumping duties A35 Definitive countervailing duties A40 Provisional countervailing duties A45 VAT B00 Compensatory interest (VAT) B10 Interest on arrears (VAT) B20 Export taxes C00 Export taxes on agricultural products C10 Interest on arrears D00 Compensatory interest (I.e. Inward processing) D10 Duties collected on behalf of other countries E00 (b) Codes exclusively for national use must be composed of a numeric character followed by two alphanumeric characters according to that Member State's own nomenclature.
-
the letter identifying the type of warehouse in accordance with the descriptions contained in Article 525 (a1). For warehouses other than those mentioned in Article 525, the following codes should be used: Y for a non-customs warehouse Z for a free zone or free warehouse the identification number allocated by the Member State when issuing the authorisation (an..14) the country code for the authorising Member State, as defined in box 2 (a2).
Situation | Code | Other entries |
---|---|---|
For guarantee waiver (Articles 94(4) of the Code and 380(3) of this Regulation) | ||
For comprehensive guarantee |
| |
For individual guarantee by a guarantor |
| |
For individual guarantee in cash | ||
For individual guarantee in the form of vouchers | ||
For guarantee waiver where secured amount does not exceed EUR 500 (Article 189(5) of the Code) | ||
For guarantee not required (Article 95 of the Code) | ||
For guarantee not required for certain public bodies | ||
For individual guarantee of the type under point 3 of Annex 47a |
|
-
Use the country codes entered in box 2.
Legal basis | Subject | Additional information | Box | Code |
---|---|---|---|---|
Article 497 § 3 | Application for authorisation on the declaration for a customs procedure with economic impact | "Simplified authorisation" | 44 | 00100 |
Annex 37 | Several exporters, consignees or previous documents | "Other" | 2, 8 and 40 | 00200 |
Annex 37 | Identity between declarant and consignor | "Consignor" | 14 | 00300 |
Annex 37 | Identity between declarant and exporter | "Exporter" | 14 | 00400 |
Annex 37 | Identity between declarant and consignee | "Consignee" | 14 | 00500 |
Article | Subject | Additional information | Box | Code |
---|---|---|---|---|
2 paragraph 1 of Regulation No 1147/2002 | Temporarily suspension of the autonomous duties | "Import with airworthiness certificate" | 44 | 10100 |
549 Paragraph 1 | Discharge of inward processing (suspension system) | IP/S goods | 44 | 10200 |
549 Paragraph 2 | Discharge of inward processing (suspension system) (specific commercial policy measures) | IP/S goods, Commercial policy | 44 | 10300 |
550 | Discharge of inward processing (drawback) | IP/D goods | 44 | 10400 |
583 | Temporary admission | "TA goods" | 44 | 10500 |
Article | Subject | Additional information | Box | Code |
---|---|---|---|---|
298 | Export of agricultural goods subject to end-use | Article 298 Regulation (EEC) No 2454/93 End-use: Goods destined for exportation — agricultural refunds not applicable | 44 | |
793a(2) | The desire to have copy 3 returned | "RET-EXP" | 44 |
Linguistic references | Codes |
---|---|
|
Limited validity — 99200 |
|
Waiver — 99201 |
|
Alternative proof — 99202 |
|
Differences: office where goods were presented …… (name and country) — 99203 |
|
Exit from …………… subject to restrictions or charges under Regulation/Directive/Decision No ... — 99204 |
|
Prescribed itinerary waived — 99205 |
|
Authorised consignor — 99206 |
|
Signature waived — 99207 |
|
COMPREHENSIVE GUARANTEE PROHIBITED — 99208 |
|
UNRESTRICTED USE — 99209 |
|
Various — 99211 |
|
Bulk — 99212 |
|
Consignor — 99213 |
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1. a sample of units of packed bananas shall be selected for each type of packaging and for each origin. The sample of units of packed bananas to be weighed shall constitute a representative sample of the consignment of fresh bananas. It shall contain at least the quantities indicated below: Number of units of packed bananas (by type of packaging and origin) Number of units of packed bananas to be inspected — up to 400 5 — from 401 to 700 7 — from 701 to 1000 10 — from 1001 to2000 13 — from 2001 to4000 15 — from 4001 to6000 18 — more than 6000 21 2. the net weight shall be determined as follows: -
(a) by weighing each unit of packed bananas to be inspected (gross weight); (b) by opening at least one unit of packed bananas, then calculating the weight of the packaging; (c) the weight of that packaging shall be accepted for all packaging of the same type and origin, and shall be deducted from the weight of all the units of packed bananas weighed; (d) the average net weight per unit of packed bananas thus established for each type and origin, based on the weight of the samples checked, shall be accepted as the basis for determining the net weight of the consignment of fresh bananas;
-
3. where the customs authority does not check the banana weighing certificates contemporaneously, the net weight declared on such certificates shall be acceptable to customs authorities provided that the difference is not more or less than 1 % between the declared net weight and the average net weight established by customs authorities; 4. the banana weighing certificate shall be presented to the customs office at which the declaration for release for free circulation is submitted. The customs authorities shall apply the results of the sampling shown on the banana weighing certificate to the whole consignment of fresh bananas to which that certificate relates.
-
(1) Natural person (2) Legal person (3) Association of persons as referred to in Article 4(1) of the Code
CN code | Description of goods |
---|---|
ex Chapter 27: Miscellaneous | |
Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents: | |
— Benzole: | |
— — For other purposes | |
— Toluole: | |
— — For other purposes | |
— Xylole: | |
— — For other purposes | |
— Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ASTM D 86 method: | |
— — For other purposes: | |
— — — Solvent naphtha | |
— — — Other | |
— Other: | |
— — Other: | |
— — — Other: | |
— — — — For the manufacture of products of heading No | |
Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations: | |
— Light oils: | |
— — For undergoing a specific process | |
— — For undergoing chemical transformation by a process other than those specified in respect of subheading | |
— Medium oils: | |
— — For undergoing a specific process | |
— — For undergoing chemical transformation by a process other than those specified in respect of subheading | |
— Heavy oils: | |
— — Gas oils: | |
— — — For undergoing a specific process | |
— — — For undergoing chemical transformation by a process other than those specified in respect of subheading | |
— — Fuel oils: | |
— — — For undergoing a specific process | |
— — — For undergoing chemical transformation by a process other than those specified in respect of subheading | |
— — Lubricating oils; other oils: | |
— — — For undergoing a specific process | |
— — — For undergoing chemical transformation by a process other than those specified in respect of subheading | |
— — — To be mixed in accordance with the terms of Additional Note 6 to this Chapter | |
Petroleum gases and other gaseous hydrocarbons: | |
— Liquefied | |
— — Propane: | |
— — — Propane of a purity not less than 99 %: | |
— — — — For other purposes | |
— — — Other: | |
— — — — For undergoing a specific process | |
— — — For undergoing chemical transformation by a process other than those specified in respect of subheading | |
— — Butanes: | |
— — — For undergoing a specific process | |
— — — For undergoing chemical transformation by a process other than those specified in respect of subheadindg | |
Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured: | |
— Other: | |
— — Other: | |
— — — Crude: | |
— — — — For undergoing a specific process | |
— — — — For undergoing chemical transformation by a process other than those specified in respect of subheading | |
Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals: | |
— Other residues of petroleum oils or of oils obtained from bituminous minerals: | |
— — For the manufacture of the products of heading No | |
Chapter 29 | |
Acyclic hydrocarbons: | |
— Saturated: | |
— — For other purposes | |
Cyclic hydrocarbons: | |
— Benzene: | |
— — For other purposes | |
— Toluene: | |
— — For other purposes | |
— — Mixed xylene isomers: | |
— — — For other purposes |
Code Nos | Description of goods |
---|---|
SECTION A | |
Spark-ignition reciprocating or rotary internal combustion piston engines: | |
— Aircraft engines: | |
— — Other | |
Parts suitable for use solely or principally with the engines of heading No | |
— For aircraft engines: | |
— — Other | |
Turbo-jets, turbo-propellers and other gas turbines: | |
— Turbo-jets: | |
— — Of a thrust not exceeding 25 kN: | |
— — — Other | |
— — Of thrust exceeding 25 kN: | |
— — — Other | |
— Turbo-propellers: | |
— — Of a power not exceeding | |
— — — Other | |
— — Of a power exceeding | |
— — — Other | |
— Parts: | |
— — Of turbo-jets or turbo-propellers: | |
— — — Other | |
Other engines and motors | |
— Reaction engines other than turbo-jets: | |
— — Other | |
— Parts: | |
— — Other: | |
— — — Of reaction engines other than turbo-jets | |
Parts of goods of heading No | |
— Propellers and rotors and parts thereof: | |
— — Other | |
— Under-carriages and parts thereof: | |
— — Other | |
— Other parts of aeroplanes or helicopters: | |
— — Other | |
— Other: | |
— — Other: | |
— — — Other | |
SECTION B | |
Miscellaneous | Goods referred to in Section II B of the "Preliminary Provisions" of the combined nomenclature other than civil aircraft and ground flight simulators |
SECTION C | |
Miscellaneous | Goods intended for use in the construction, maintenance and repair of aircraft, covered by autonomous Community tariff suspensions |
Code Nos | Description of goods |
---|---|
SECTION A | |
Miscellaneous | Goods intended for incorporation in the ships, boats or other vessels falling within subheadings |
SECTION B | |
Miscellaneous | Goods referred to in Section II.A.2 of the "Preliminary Provisions" of the combined nomenclature |
CN code | Description of goods |
---|---|
Horses: pure-bred breeding animals | |
Live bovine animals: pure-bred breeding animals | |
Young male animals of the domestic species, intended for fattening, of a live weight of 300 kg or less | |
Live swine: pure-bred breedings animals | |
Live sheep and goats: | |
— Sheep: pure-bred breeding animals | |
— Goats: pure-bred breeding animals | |
"High-quality", meat imported within the limits of a global annual Community tariff quota | |
"High-quality", meat imported within the limits of a global annual Community tariff quota | |
Meat intended for processing subject to Article 14 of Council Regulation (EEC) No 805/68 | |
Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10 % | |
Other cheese | |
Eggs for hatching of turkeys, geese or other poultry | |
Raw cane and beet sugar, for refining |
-
a catch and/or the goods resulting from on-board processing of a catch are landed either in a port in Community customs territory, or in another part from which they will leave for that territory, the catch and/or goods are transhipped onto another Community fishing vessel, a Community factory ship — where the catch undergoes on-board processing — or any other vessel which transports the catch and/or goods without processing them, either directly to a port within Community customs territory or to a port not in Community customs territory from where they will leave for that territory. In this case the master of the Community fishing vessel and the master of the vessel onto which the catch and/or goods are transhipped must complete and sign box 10 of the original and the copy.
-
goods resulting from on-board processing are landed either in a port in Community customs territory, or in a port not in Community customs territory from which they will leave for that territory, the goods are transhipped onto any other vessel which transports them without processing, either directly to a port in Community customs territory or to a port not in Community customs territory from where they will leave for that territory. In this case, the master of the processing vessel and the master of the vessel onto which the goods are transhipped must complete and sign box 12 of the original.
-
boxes 4, 5 and/or 6, 7, 8 of the T2M "Extract" form must be completed, stating the quantities of catch and/or goods consigned, box 13 of the original of the "Extract" form must be completed, endorsed and signed by the customs authorities of the country or territory concerned, the number and kind of packages, the gross mass, the treatment or use assigned to the consignment and the number and date of the "Extract" form must be entered in the "Remarks" box of the initial T2M form, the "Extract" form must accompany the consignment of catch and/or goods.
-
(a) the heading "Loading list"; (b) a 70 × 55 millimetre box divided into an upper part of 70 by 15 millimetres and a lower part of 70 by 40 millimetres; (c) columns with the following headings in the following order: -
serial number, marks, numbers, number and kind of packages, goods description, country of dispatch/export, gross mass in kilograms, reserved for the administration.
Users may adjust the width of the columns to their needs. However, the column headed "reserved for the administration" must always be at least 30 millimetres wide. Users may also decide for themselves how to use the spaces other than those referred to in points (a), (b) and (c). -
-
in green for guarantee certificates, in pale blue for guarantee waiver certificates.
1 | 2 | 3 | 4 | 5 |
---|---|---|---|---|
HS code | Description of the goods | Minimum quantities | Sensitive goods code |
Minimum rate of individual guarantee |
Meat and edible offal, of the poultry of heading |
— | |||
Cane or beet sugar and chemically pure sucrose, in solid form | — | |||
— | ||||
— | ||||
— | ||||
Spirits, liquors and other spirituous beverages | 5 hl | |||
1 | ||||
Cigarettes containing tobacco | 120 EUR/ | |||
Smoking tobacco, whether or not containing tobacco substitutes in any proportion | — | |||
-
1. MRN (movement reference number) The information is given alphanumerically with 18 digits on the following specimen: Field Content Field type Examples 1 Last two digits of year of formal acceptance of transit movement (YY) Numeric 2 97 2 Identifier of the country from which movement originates (ISO alpha 2 country code) Alphabetic 2 IT 3 Unique identifier for transit movement per year and country Alphanumeric 13 9876AB8890123 4 Check digit Alphanumeric 1 5 Field 1 and 2 as explained above. Field 3 has to be filled in with an identifier for the transit transaction. The way that field is used is under the responsibility of National Administrations but each transit transaction handled during one year within the given country must have a unique number. National Administrations that want to have the office reference number of the customs authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office. Field 4 has to be filled with a value that is a check digit for the whole MRN. This field allows for the detection of an error when capturing the whole MRN. The "MRN" shall also be printed in bar code mode using the standard "code 128", character set "B". 2. Box 3: -
first subdivision: serial number of the current printed sheet, second subdivision: total number of sheets printed (incl. list of items), shall not be used when there is only one item.
-
3. In the space to the right of box 8: Name and address of the customs office to which the return copy of the transit accompanying document has to be returned where the fallback procedure is used. 4. Box C: -
the name of the office of departure, reference number of the office of departure, acceptance date of the transit declaration, the name and the authorisation number of the authorised consignor (if any).
-
5. Box D: -
control results, seals affixed or the indication "- -" identifying the "Waiver — 99201", the indication "Binding itinerary", where appropriate.
The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation. -
6. Formalities en route Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the transit accompanying document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters. Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made. Where those authorities consider that the Community transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the transit accompanying documents. The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the transit accompanying document. The data can also be incorporated by the authorised consignee. The boxes and activities involved are: -
Transhipment: use box 55.
Box 55: Transhipment The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question. However, where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the principal to leave box 18 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 55. -
Other incidents: use box 56.
Box 56: Other incidents during carriage Box to be completed in accordance with current obligations regarding transit. In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary. -
-
1. In the identification box (upper left corner): -
(a) list of items; (b) serial number of the current sheet and the total number of the sheets (including the transit accompanying document).
-
2. OoDep — name of the office of departure. 3. Date — acceptance date of the transit declaration. 4. MRN — movement reference number as defined in Annex 45a 5. The particulars of the different boxes at item level have to be printed as follows: -
(a) item no — serial number of the current item; (b) regime — if the status of the goods for the whole declaration is uniform, the box is not used; (c) if mixed consignment, the actual status, T1, T2 or T2F, is printed.
-
Content | Field type | Examples | |
---|---|---|---|
1 | Last two digits of year of formal acceptance of the export declaration (YY) | Numeric 2 | 06 |
2 | Identifier of the country of export (alpha 2 code as provided for Box 2 of the single administrative document in Annex 38) | Alphabetic 2 | PL |
3 | Unique identifier for export operation per year and country | Alphanumeric 13 | 9876AB8890123 |
4 | Check digit | Alphanumeric 1 | 5 |
-
1. MRN — movement reference number as defined in Annex 45c. 2. The particulars of the different boxes at item level have to be printed as follows: -
(a) Item No — serial number of the current item; (b) The remaining boxes are completed in accordance with the requirements in the explanatory notes in Annex 37, if appropriate in coded form.
-
Field | Content | Field type | Examples |
---|---|---|---|
1 | Last two digits of year of formal acceptance of the transit declaration (YY) | Numeric 2 | 06 |
2 | Identifier of the country where the movement originates (alpha 2 country code) | Alphabetic 2 | RO |
3 | Unique identifier for transit movement per year and country | Alphanumeric 13 | 9876AB8890123 |
4 | Check digit | Alphanumeric 1 | 5 |
-
Reference number of the office of departure, Acceptance date of the transit declaration, The name and the authorisation number of the authorised consignor (if any).
-
Control results, Seals affixed or the indication "- -" identifying the "Waiver — 99201", The indication "Binding itinerary", where appropriate.
-
1. Box MRN — movement reference number as defined in Annex 45e. The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated. 2. The particulars of the different boxes at item level have to be printed as follows: -
(a) Box Item No (32) — serial number of the current item; (b) Box Tpt.Ch.M.pay.code (S29) — enter transport charges method of payment code; (c) UNDG (44/4) — UN Dangerous Goods code; (d) Box Forms (3): -
First subdivision: serial number of the current printed sheet, Second subdivision: total number of sheets printed (Transit/Security List of Items).
-
-
-
1. BOX MRN (movement reference number): The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated. The information is alphanumerical and comprises 18 characters following the prescriptions below: Field Content Field type Examples 1 Last two digits of year of formal acceptance of the export declaration (YY) Numeric 2 06 2 Identifier of the country of export. (alpha 2 code as provided for box 2 of the Single Administrative Document in Annex 38) Alphabetic 2 RO 3 Unique identifier for export operation per year and country Alphanumeric 13 9876AB8890123 4 Check digit Alphanumeric 1 5 Fields 1 and 2 as explained above. Field 3 shall be filled in with an identifier for the export control system transaction. The way that field is used is under the responsibility of national administrations but each export transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office. Field 4 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN. The "MRN" shall also be printed in bar code mode using the standard "code 128", character set "B". 2. BOX SEC. DECL. (S00): Indicate code S where the Export Accompanying Document contains security information as well. Where this Document does not contain security information, the box shall be left blank. 3. BOX CUSTOMS OFFICE: Reference number of the office of export. 4. BOX REFERENCE NUMBER (7): Indicate LRN or/and UCR: LRN a local reference number as defined in Annex 37a. UCR a Unique Consignment Reference Number as referred to in Annex 37, title II, box 7. 5. BOX OTHER SCI (S32): Enter other specific circumstance indicator. 6. THE PARTICULARS OF THE DIFFERENT BOXES AT ITEM LEVEL HAVE TO BE PRINTED AS FOLLOWS: -
(a) Box Item No (32) — serial number of the current item; (b) Box UNDG (44/4) — UN Dangerous Goods code.
-
-
1. Box MRN — movement reference number as defined in Annex 45g. The MRN shall be printed on first page and on all lists of items. 2. The particulars of the different boxes at item level have to be printed as follows: -
(a) Box Item No (32) — serial number of the current item; (b) Box UNDG (44/4) — UN Dangerous Goods code.
-
-
1. Box MRN — movement reference number as defined in Annex 45e or ad-hoc references issued by the customs office. The MRN shall be printed on first page and on all lists of items; 2. Customs office: Reference number of the office of entry/exit; 3. Box Declaration type (1): Codes "IM" or "EX" according to whether the document contains Entry summary declaration or exit summary declaration data; 4. Box Reference number (7): Enter LRN — LRN — a local reference number as defined in Annex 37a; 5. Box First place arr.cde (S11): First place of arrival code; 6. Box Date/time arr. first place cust. Terr. (S12): Enter date and time of arrival at first place of arrival in Customs territory; 7. Box T.C.M.paym.cde (S29): Enter transport charges method of payment code; 8. Box UNDG (S27) — UN Dangerous Goods code; 9. Box Other SCI (S32): Enter other specific circumstance indicator.
-
Box Item No (32) — serial number of the current item; Box T.C.M.paym.cde (S29) — transport charges method of payment code; Box UNDG (S27) — UN Dangerous Goods code.
-
Copy 1 is kept by the authorities of the Member State in which export (dispatch) or Community transit formalities are completed; Copy 2 is used for statistical purposes by the Member State of export; Copy 3 is returned to the exporter after being stamped by the customs authority.
-
1. Box MRN (movement reference number): The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated. The information is alphanumerical and comprises 18 characters following the prescriptions below: Field Content Field type Examples 1 Last two digits of year of formal acceptance of the export declaration (YY) Numeric 2 06 2 Identifier of the country of export. (alpha 2 code as provided for box 2 of the Single Administrative Document in Annex 38) Alphabetic 2 RO 3 Unique identifier for export operation per year and country Alphanumeric 13 9876AB8890123 4 Check digit Alphanumeric 1 5 Fields 1 and 2 as explained above. Field 3 shall be filled in with an identifier for the export control system transaction. The way that field is used is under the responsibility of national administrations but each export transaction handled during one year within the given country must have a unique number. National administrations that want to have the office reference number of the competent authorities included in the MRN, could use up to the first 6 characters to insert the national number of the office. Field 4 shall be filled with a value that is a check digit for the whole MRN. This field allows for detection of an error when capturing the whole MRN. The "MRN" shall also be printed in bar code mode using the standard "code 128", character set "B". 2. Box 7 reference numbers: Indicate LRN or/and UCR. LRN a local reference number as defined in Annex 37a. UCR a Unique Consignment Reference Number as referred to in Annex 37, title II, box 7. 3. Box Other SCI (S32): Enter other specific circumstance indicator.
-
1. Box MRN — movement reference number as defined in Annex 45k. The MRN shall be printed on the first page and on all lists of items. 2. The particulars of the different boxes at item level have to be printed as follows: -
Box Item No (32) — serial number of the current item, Box Documents produced/ Certificates (44/1): this box contains also the transport document number, where appropriate, Box UNDG (44/4) — UN Dangerous Goods code.
-
-
(a) Essential characteristics: Seals must: -
1. remain secure in normal use; 2. be easily checkable and recognisable; 3. be so manufactured that any breakage or removal leaves traces visible to the naked eye; 4. be designed for single use or, if intended for multiple use, be so designed that they can be given a clear, individual identification mark each time they are re-used. 5. bear identification marks.
-
(b) Technical specifications: -
1. the form and dimensions of seals may vary with the sealing method used but the dimensions must be such as to ensure that identification marks are easy to read; 2. the identification marks of seals must be impossible to falsify and difficult to reproduce; 3. the material used must be resistant to accidental breakage and such as to prevent undetectable falsification or reuse.
-
Criterion | Observations |
---|---|
1. Sufficient experience |
|
2. High level of cooperation with the customs authorities |
|
3. Being in command of transport operations |
|
4. Sufficient financial resources to cover obligations | The principal demonstrates that he has the financial resources to cover his obligations by providing the customs authorities with evidence to show that he has the means to pay the customs debt likely to be incurred in connection with the goods concerned. |
-
one of the following endorsements, measuring at least 100 × 10 mm and printed in red, shall be affixed diagonally to all copies of the transit declaration: -
GARANTÍA GLOBAL PROHIBIDA FORBUD MOD SAMLET KAUTION GESAMTBÜRGSCHAFT UNTERSAGT ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ COMPREHENSIVE GUARANTEE PROHIBITED GARANTIE GLOBALE INTERDITE GARANZIA GLOBALE VIETATA DOORLOPENDE ZEKERHEID VERBODEN GARANTIA GLOBAL PROIBIDA YLEISVAKUUDEN KÄYTTÖ KIELLETTY SAMLAD SÄKERHET FÖRBJUDEN ZÁKAZ GLOBÁLNÍ ZÁRUKY ÜLDTAGATISE KASUTAMINE KEELATUD VISPĀRĒJS GALVOJUMS AIZLIEGTS NAUDOTI BENDRĄJĄ GARANTIJĄ UŽDRAUSTA ÖSSZKEZESSÉG TILALMA MHUX PERMESSA GARANZIJA KOMPRENSIVA ZAKAZ KORZYSTANIA Z GWARANCJI GENERALNEJ PREPOVEDANO SKUPNO ZAVAROVANJE ZÁKAZ CELKOVEJ ZÁRUKY ЗАБРАНЕНО ОБЩО ОБЕЗПЕЧЕНИЕ GARANȚIA GLOBALĂ INTERZISĂ
-
by way of derogation from Article 363, the office of destination shall return Copy No 5 of any transit declaration endorsed with this phrase no later than on the working day following that on which the consignment and the requisite copies of the declaration were presented at that office. Where such a consignment is presented to an authorised consignee within the meaning of Article 406, he shall transmit the copy No 5 to his local office of destination no later than on the working day following that on which he took receipt of the consignment.
-
the individual guarantee shall be put up in the form of a specific guarantee document which includes a reference to this Annex and covers only the goods referred to in the decision, except where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, this individual guarantee may be used only at the office of departure identified in the guarantee document, it may be used to cover several simultaneous or successive operations provided that the sum of the amounts involved in current operations for which the procedure has not yet been discharged does not exceed the amount of the individual guarantee, each time the procedure is discharged for a Community transit operation covered by this individual guarantee, the amount corresponding to that operation shall be released and may be reused to cover another operation up to the maximum amount of the guarantee.
-
UNRESTRICTED USE — 99209.
Country | Surname and forenames, or name of firm, and full address |
---|---|
Country | Surname and forenames, or name of firm, and full address |
---|---|
Country | Surname and forenames, or name of firm, and full address |
---|---|
-
Limited validity — 99200.
HS code | Description | Quantity corresponding to the standard amount of ECU |
---|---|---|
1 | 2 | 3 |
01.02 | Live bovine animals | |
02.02 | Meat of bovine animals, frozen | |
04.02 | Milk and cream, concentrated or containing added sugar or other sweetening matter | |
ex04.05 | Butter and other fats and oils derived from milk | |
08.03 | Bananas, including plantains, fresh or dried | |
17.01 | Cane or beet sugar and chemically pure sucrose, in solid form | |
2207.10 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | 3 hl |
ex22.08 | Spirits, liqueurs and other spirituous beverages | 5 hl |
2402.20 | Cigarettes |
-
1. ATA carnet No: 2. Issued by the Chamber of Commerce of: -
City: Country:
-
3. On behalf of: -
Holder: Address:
-
4. Expiry date of carnet: 5. Date set for re-exportation :Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office. 6. Number of transit/import voucher :Delete whichever is not applicable. 7. Date of endorsement of voucher:
BE | = Belgium |
DK | = Denmark |
DE | = Germany |
EL | = Greece |
ES | = Spain |
FR | = France |
IE | = Ireland |
IT | = Italy |
LU | = Luxembourg |
NL | = Netherlands |
AT | = Austria |
PT | = Portugal |
FI | = Finland |
SE | = Sweden |
UK | = United Kingdom |
CZ | = the Czech Republic |
EE | = Estonia |
CY | = Cyprus |
LV | = Latvia |
LT | = Lithuania |
HU | = Hungary |
MT | = Malta |
PL | = Poland |
SI | = Slovenia |
SK | = Slovakia |
BG | = Bulgaria |
RO | = Romania |
-
1. ATA carnet No: 2. Issued by the Chamber of Commerce of: -
City: Country:
-
3. On behalf of: -
Holder: Address:
-
4. Expiry date of the carnet: 5. Date set for re-exportation :Details to be obtained from the undischarged transit or temporary admission voucher or, if no voucher is available, from the information available to the issuing coordinating office. 6. Number of transit/import voucher :Delete whichever is not applicable. 7. Date of endorsement of voucher:
-
1. Member State's coat of arms or other sign or letters characterizing the Member State 2. Customs office Where this stamp is used in the framework of Article 912g of this Regulation, it concerns the office of depature. 3. Number of document 4. Date 5. Authorized consignor Where this stamp is used in the framework of Article 286 of this Regulation, it concerns the authorized exporter. 6. Authorization
-
1. first application for an authorisation other than a single authorisation 2. application for modified or renewed authorisation (also indicate the appropriate authorisation number) 3. first application for a single authorisation.
Code | authorised procedure |
---|---|
1 | Customs Warehouse Procedure |
2 | Inward Processing Relief |
3 | Temporary Admission |
4 | End Use |
5 | Processing under Customs Control |
6 | Outward Processing Relief |
-
commercial, fiscal or other accounting material.
-
name and address of the holder of the single authorisation for simplified procedures (box 1), authorisation number (allocated by the customs authority), the procedure(s) code as set out in Annex 38 (box 9), indication whether the simplified procedure have been granted for import or export (box 2.a or 2.b), the ISO alpha-2 country code of the Member States involved as referred to in Annex 38 (box 10a), name and address of companies included in the single authorisation who act on behalf of the holder of the single authorisation (box 12.b).
-
1. Where goods or products are transferred from one holder to another without discharge of the arrangements, a form corresponding to the model drawn up in accordance with Articles 205 to 215 shall be completed on copies 1, 4 and an additional identical copy to copy 1. 2. Before a transfer takes place, the supervising office dealing with the first holder shall be notified of the proposed transfer, in a manner which that office shall determine, in order to enable the performance of any checks considered necessary. 3. Additional copy 1 shall be retained by the first holder (the sender of the goods or products), and copy 1 forwarded to his supervising office. 4. Copy 4 shall accompany the goods or products and be retained by the second holder. 5. The supervising office of the first holder shall forward copy 1 to the supervising office of the second holder. 6. The second holder shall issue the first holder a receipt for the transferred goods or products specifying the date of their entry into the records (acceptance of the written customs declaration in the case of temporary importation) which the latter shall retain.
-
1. Where goods or products are transferred from one holder to another without discharge of the arrangements only copies 1 and 4 of the document referred to in paragraph 1 of Part A shall be completed. 2. Before the goods or products are transferred, the supervising offices shall be informed of the intended transfer in the manner which they shall stipulate, to enable them to carry out any controls they consider necessary. 3. The first holder (the sender of the goods or products) shall retain copy 1. 4. Copy 4 may accompany the goods or products and be retained by the second holder. 5. Paragraph 6 of Part A shall apply.
-
data processing, commercial or administrative documents, or any other document.
-
Numerical order 25: Numerical order 26: Numerical order 27: Numerical order 28:
-
of which a percentage not exceeding 30 % by weight passes through a sieve with an aperture of 315 micrometres, or of which a percentage not exceeding 5 % by weight passes through a sieve with an aperture of 150 micrometres.
Import goods | Numerical order | Compensating products | Quantity of compensating products for each 100 kg of imported goods (kg) | ||
---|---|---|---|---|---|
CN code | Description | Code |
Description | ||
(1) | (2) | (3) | (4) | (5) | |
Eggs in shell | 1 | (a) Eggs, not in shell, liquid or frozen | |||
(b) Shells | |||||
2 | (a) Egg yolks, liquid or frozen | ||||
(b) Egg albumin, liquid or frozen | |||||
(c) Shells | |||||
3 | (a) Eggs, not in shell, dried | ||||
(b) Shells | |||||
4 | (a) Egg yolks, dried | ||||
(b) Egg albumin, dried (in crystals) | |||||
(c) Shells | |||||
5 | (a) Egg yolks, dried | ||||
(b) Egg albumin, dried (in another form) | |||||
(c) Shells | |||||
Eggs, not in shell, liquid or frozen | 6 | Eggs, not in shell, dried | |||
Egg yolks, liquid or frozen | 7 | Egg yolks, dried | |||
Common wheat | 8 | (a) Common wheat flour having by weight on the dry product an ash content not exceeding 0,60 % | |||
(b) Bran | |||||
(c) Sharps | |||||
9 | (a) Common wheat flour having by weight on the dry product an ash content exceeding 0,60 % but not exceeding 0,90 % | ||||
(b) Bran | |||||
10 | (a) Common wheat flour having by weight on the dry product an ash content exceeding 0,90 % but not exceeding 1,10 % | ||||
(b) Bran | |||||
11 | (a) Common wheat flour having by weight on the dry product an ash content exceeding 1,10 % but not exceeding 1,65 % | ||||
(b) Bran | |||||
12 | Common wheat flour having by weight on the dry product an ash content exceeding 1,65 % but not exceeding 1,90 % | ||||
13 | Hulled wheat (shelled or husked) whether or not sliced or kibbled (3) | ||||
14 | (a) Malt, unroasted, obtained from wheat, in the form of flour | ||||
(b) Not-germinated common wheat | |||||
(c) Bran | |||||
(d) Rootlets | |||||
15 | (a) Malt, unroasted, obtained from wheat, in a form other than of flour | ||||
(b) Not-germinated common wheat | |||||
(c) Rootlets | |||||
16 | (a) Wheat starch | ||||
(b) Wheat gluten | |||||
(c) Bran | |||||
(d) Residues of starch manufacture | |||||
Durum wheat | 17 | (a) Cereal meal "Couscous" |
|||
(b) Cereal groats and cereal meal with an ash content, referred to dry matter, of 0,95 % or more but less than 1,30 % by weight | |||||
(c) Flour | |||||
(d) Bran | |||||
18 | (a) Cereal groats and cereal meal with an ash content, referred to dry matter, of less than 0,95 % by weight | ||||
(b) Flour | |||||
(c) Bran | |||||
19 | (a) Cereal groats and cereal meal with an ash content, referred to dry matter, of 0,95 % or more but less than 1,30 % by weight | ||||
(b) Flour | |||||
(c) Bran | |||||
20 | (a) Cereal groats and cereal meal with an ash content, referred to dry matter, of 1,30 % or more by weight | ||||
(b) Bran | |||||
21 | (a) Pasta, containing no eggs and no common wheat flour or meal, with an ash content in the dry matter not exceeding 0,95 % by weight | ||||
(b) Flour | |||||
(b) Bran | |||||
22 | (a) Pasta, containing no eggs and no common wheat flour or meal, with an ash content in the dry matter of more than 0,95 % but not exceeding 1,10 % by weight | ||||
(b) Flour | |||||
(c) Bran | |||||
23 | (a) Pasta, containing no eggs and no common wheat flour or meal, with an ash content in the dry matter of more than 1,10 % but not exceeding 1,30 % by weight | ||||
(b) Flour | |||||
(c) Bran | |||||
24 | (a) Pasta, containing eggs and no common wheat flour or meal, with an ash content, in the dry matter, of more than 1,30 % by weight | ||||
(b) Bran | |||||
25 | (a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter, not exceeding 0,95 % by weight |
||||
(b) Flour | |||||
(c) Bran | |||||
26 | (a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter of more than 0,95 % but not exceeding 1,10 % by weight |
||||
(b) Flour | |||||
(c) Bran | |||||
27 | (a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter, of more than 1,10 % but not exceeding 1,30 % by weight |
||||
(b) Flour | |||||
(c) Bran | |||||
28 | (a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter of 1,30 % or more by weight |
||||
(b) Bran | |||||
Barley | 29 | (a) Barley flour, or an ash content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | |||
(b) Bran | |||||
(c) Sharps | |||||
30 | (a) Barley groats and meal, of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | ||||
(b) Barley flour | |||||
(c) Bran | |||||
(d) Sharps | |||||
31 | (a) Hulled (shelled or husked) barley, of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight |
||||
(b) Bran | |||||
(c) Sharps | |||||
32 | (a) Hulled and sliced or kibbled barley, of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight ("Grütze" or "Grutten") |
||||
(b) Bran | |||||
(c) Sharps | |||||
33 | (a) Pearled barley |
||||
(b) Bran | |||||
(c) Sharps | |||||
34 | (a) Pearled barley |
||||
(b) Bran | |||||
(c) Sharps | |||||
35 | (a) Flaked barley, of an ash content, referred to dry matter, not exceeding 1 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | ||||
(b) Bran | |||||
(c) Sharps | |||||
36 | (a) Barley malt, unroasted, in the form of flour | ||||
(b) Barley, not germinated | |||||
(c) Bran | |||||
(d) Rootlets | |||||
37 | (a) Barley malt, unroasted | ||||
(b) Barley, not germinated | |||||
(c) Rootlets | |||||
38 | (a) Malt, roasted | ||||
(b) Barley, not germinated | |||||
(c) Rootlets | |||||
Oats | 39 | (a) Oat flour, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a crude fibre content, referred to dry matter, not exceeding 1,8 % by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated | |||
(b) Bran | |||||
(c) Sharps | |||||
40 | (a) Oat groats and meal, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated | ||||
(b) Flour | |||||
(c) Bran | |||||
(d) Sharps | |||||
41 | Clipped oats | ||||
42 | (a) Hulled (shelled or husked) oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,5 % by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated |
||||
(b) Bran | |||||
43 | (a) Hulled and sliced or kibbled oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated ("Grütze" or "Grutten") |
||||
(b) Bran | |||||
(c) Sharps | |||||
44 | (a) Flaked oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight, of a moisture content not exceeding 12 % by weight and of which the peroxydase is virtually inactivated | ||||
(b) Bran | |||||
(c) Sharps | |||||
45 | (a) Flaked oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content exceeding 0,1 % but not exceeding 1,5 % by weight, of a moisture content not exceeding 12 % by weight and of which the peroxydase is virtually inactivated | ||||
(b) Bran | |||||
Maize, other | 46 | (a) Maize flour, of a fat content, referred to dry matter, not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight | |||
(b) Maize germ | |||||
(c) Bran | |||||
47 | (a) Maize flour, of a fat content exceeding 1,3 % but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight | ||||
(b) Maize germ | |||||
(c) Bran | |||||
48 | (a) Maize flour, of a fat content exceeding 1,5 % but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight | ||||
(b) Maize germ | |||||
(c) Bran | |||||
49 | (a) Maize groats and meal, of a fat content not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight |
||||
(b) Maize flour | |||||
(c) Maize germ | |||||
(d) Bran | |||||
50 | (a) Maize groats and meal, of a fat content not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight |
||||
(b) Maize germ | |||||
(c) Bran | |||||
51 | (a) Maize groats and meal, of a fat content exceeding 1,3 % by weight but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight |
||||
(b) Maize germ | |||||
(c) Bran | |||||
52 | (a) Maize groats and meal, of a fat content exceeding 1,5 % by weight but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight |
||||
(b) Maize germ | |||||
(c) Bran | |||||
53 | (a) Flaked maize, of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,7 % by weight | ||||
(b) Bran | |||||
54 | (a) Flaked maize, of a fat content, referred to dry matter, not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight | ||||
(b) Bran | |||||
55 | (a) Flaked maize, of a fat content, referred to dry matter, exceeding 1,3 % but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight | ||||
(b) Bran | |||||
56 | (a) Maize starch | ||||
(b) The products shown under numerical order No 62 | |||||
57 | (a) Glucose, in the form of white crystalline powder, whether or not agglomerated |
||||
(b) The products shown under numerical order No 62 | |||||
(c) Glucose waste | |||||
58 | (a) Glucose, other than glucose in the form of white crystalline powder, whether or not agglomerated |
||||
(b) The products shown under numerical order No 62 | |||||
59 | (a) D-Glucitol (sorbitol) in aqueous solution containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content |
||||
(b) The products shown under numerical order No 63 | |||||
60 | (a) D-Glucitol (sorbitol) in aqueous solution containing more than 2 % by weight of D-mannitol, calculated on the D-glucitol content |
||||
(b) The products shown under numerical order No 63 | |||||
61 | (a) D-Glucitol (sorbitol), relative to 100 kg of the dry matter | ||||
(b) The products shown under numerical order No 63 |
Import goods | Numerical order | Compensating products | Quantity of compensating products for each 100 kg of imported goods (kg) | |||||||
---|---|---|---|---|---|---|---|---|---|---|
CN code | Description | Code |
Description | |||||||
(1) | (2) | (3) | (4) | (5) | ||||||
(a) | (b) | (c) | (d) | (e) | (f) | |||||
62 | Complementary products to the compensating products found under numerical order Nos 56 to 58 |
|||||||||
Maize germ | ||||||||||
Maize oils | ||||||||||
Maize gluten | ||||||||||
Maize germ oil-cake | ||||||||||
63 | Complementary products to the compensating products found under numerical order Nos 59 to 61 |
|||||||||
Maize germ | ||||||||||
Maize oils | ||||||||||
Maize gluten | ||||||||||
Maize germ oil-cake | ||||||||||
Import goods | Numerical order | Compensating products | Quantity of compensating products for each 100 kg of imported goods (kg) | ||
---|---|---|---|---|---|
CN code | Description | Code |
Description | ||
(1) | (2) | (3) | (4) | (5) | |
Rice in the husk (paddy or rough), parboiled, round grain | 64 | (a) Husked (brown) rice parboiled, round grain | |||
(b) Husks | |||||
65 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, round grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
66 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
Rice in the husk (paddy or rough), parboiled, medium grain | 67 | (a) Husked (brown) rice, parboiled, medium grain | |||
(b) Husks | |||||
68 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
69 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
Rice in the husk (paddy or rough), parboiled, long grain, of a length/width ratio greater than 2 but less than 3 | 70 | (a) Husked (brown) rice, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | |||
(b) Husks | |||||
71 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
72 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
Rice in the husk (paddy or rough), parboiled, long grain, of a length/width ratio equal to or greater than 3 | 73 | (a) Husked (brown) rice, parboiled, long grain, of a length/width ratio equal to or greater than 3 | |||
(b) Husks | |||||
74 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
75 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
Rice in the husk (paddy or rough), round grain | 76 | (a) Husked (brown) rice, parboiled, round grain | |||
(b) Husks | |||||
77 | (a) Husked (brown) rice, round grain | ||||
(b) Husks | |||||
78 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, round grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
79 | (a) Semi-milled rice, whether or not polished or glazed, round grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
80 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
81 | (a) Wholly milled rice, whether or not polished or glazed, round grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
Rice in the husk (paddy or rough), medium grain | 82 | (a) Husked (brown) rice, parboiled, medium grain | |||
(b) Husks | |||||
83 | (a) Husked (brown) rice, medium grain | ||||
(b) Husks | |||||
84 | (a) Semi-milled rice, whether or not polished or glazed, parboiled medium grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
85 | (a) Semi-milled rice, whether or not polished or glazed, medium grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
86 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
87 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
Rice in the husk (paddy or rough) long grain, of a length/width ratio greater than 2 but less than 3 | 88 | (a) Husked (brown) rice parboiled, long grain of a length/width ratio greater than 2 but less than 3 | |||
(b) Husks | |||||
89 | (a) Husked (brown) rice, long grain of a length/width ratio of more than 2, but less than 3 | ||||
(b) Husks | |||||
90 | (a) Semi-milled rice, whether or not polished or glazed parboiled, long grain of a length/width ratio greater than 2 but less than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
91 | (a) Semi-milled rice, whether or not polished or glazed, long grain of a length/width ratio greater than 2 but less than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
92 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
93 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
Rice in the husk (paddy or rough), long grain, of a length/width ratio equal to or greater than 3 | 94 | (a) Husked (brown) rice parboiled, long grain, of a length/width ratio equal to or greater than 3 | |||
(b) Husks | |||||
95 | (a) Husked (brown) rice, long grain of a length/width ratio greater than 3 | ||||
(b) Husks | |||||
96 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, of a length/width ratio equal to or greater than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
97 | (a) Semi-milled rice, whether or not polished or glazed, of a length/width ratio greater than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
98 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
99 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to or greater than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
(d) Husks | |||||
Husked (brown) rice, parboiled, round grain | 100 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, round grain | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
101 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Husked (brown) rice, parboiled, medium grain | 102 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, medium grain | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
103 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Husked (brown) rice, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | 104 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3 | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
105 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of the length/width ratio greater than 2 but less than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Husked (brown) rice, parboiled, long grain of a length/width ratio equal to or greater than 3 | 106 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
107 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Husked (brown) rice, round grain | 108 | (a) Semi-milled rice, whether or not polished or glazed, round grain | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
109 | (a) Wholly milled rice, whether or not polished or glazed, round grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Husked (brown) rice, medium grain | 110 | (a) Semi-milled rice, whether or not polished or glazed, medium grain | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
111 | (a) Wholly milled rice, whether or not polished or glazed, medium grain | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Husked (brown) rice, long grain, of a length/ width ratio greater than 2 but less than 3 | 112 | (a) Semi-milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3 | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
113 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Husked (brown) rice, long grain, of a length/width ratio equal to or greater than 3 | 114 | (a) Semi-milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to of greater than 3 | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
115 | (a) Wholly-milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to or greater than 3 | ||||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Semi-milled rice, whether or not polished or glazed, parboiled, round grain | 116 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Semi-milled rice, whether or not polished or glazed, parboiled, medium grain | 117 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3 | 118 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3 | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | 119 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Semi-milled rice, whether or not polished or glazed, round grain | 120 | (a) Wholly milled rice, whether or not polished or glazed, round grain | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Semi-milled rice, whether or not polished or glazed, medium grain | 121 | (a) Wholly milled rice, whether or not polished or glazed, medium grain | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Semi-milled rice, whether or not polished or glazed, long grain of a length/width ratio greater than 2 but less than 3 | 122 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3 | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Semi-milled rice, whether or not polished or glazed, long grain of a length/width ratio equal to or greater than 3 | 123 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to or greater than 3 | |||
(b) Rice flour or bran | |||||
(c) Broken rice | |||||
Wholly milled rice | 124 | Wholly milled rice, polished, glazed or prepacked |
|||
Wholly milled rice, other | 125 | Puffed rice | |||
Wholly milled rice, parboiled | 126 | Preecooked rice |
|||
Wholly milled rice, other | 127 | Precooked rice |
|||
Broken rice | 128 | Rice flour | |||
129 | Rice groats and meal | ||||
130 | Rice, flaked | ||||
Lampante virgin olive oil | 131 | (a) Olive oil, refined, or olive oil | |||
(b) Acid oils from refining |
|||||
Unrefined olive-pomace oil | 132 | (a) Olive-pomace oil, refined, or olive-pomace oil | |||
(b) Stearin | |||||
(c) Acid oils from refining |
|||||
Cocoa beans, whole or broken, raw | 133 | (a) Cocoa beans, whole or broken, shelled and roasted | |||
(b) Cocoa shells, husks, skins and waste | |||||
Cocoa beans, whole or broken, raw or roasted | 134 | (a) Cocoa paste | |||
(b) Cocoa shells, husks, skins and waste | |||||
135 | (a) Cocoa paste, containing not more than 14 % of fats | ||||
(b) Cocoa butter | |||||
(c) Cocoa shells, husks, skins and waste | |||||
136 | (a) Cocoa paste, containing more than 14 % but not more than 18 % of fats | ||||
(b) Cocoa butter | |||||
(c) Cocoa shells, husks, skins and waste | |||||
137 | (a) Cocoa paste, containing more than 18 % of fats | ||||
(b) Cocoa butter | |||||
(c) Cocoa shells, husks, skins and waste | |||||
138 | (a) Cocoa butter | ||||
(b) Cocoa powder, containing not more than 14 % of fats |
|||||
(c) Cocoa shells, husks, skins and waste | |||||
139 | (a) Cocoa butter | ||||
(b) Cocoa powder, containing more than 14 % but not more than 18 % of fats |
|||||
(c) Cocoa shells, husks, skins and waste | |||||
140 | (a) Cocoa butter | ||||
(b) Cocoa powder, containing more than 18 % of fats |
|||||
(c) Cocoa shells, husks, skins and waste | |||||
Cocoa paste not defatted | 141 | (a) Cocoa butter | |||
(b) Cocoa paste, containing not more than 14 % of fats | |||||
142 | (a) Cocoa butter | ||||
(b) Cocoa paste, containing more than 14 % but not more than 18 % of fats | |||||
143 | (a) Cocoa butter | ||||
(b) Cocoa paste, containing more than 18 % of fats | |||||
144 | (a) Cocoa butter | ||||
(b) Cocoa powder, containing not more than 14 % of fats |
|||||
145 | (a) Cocoa butter | ||||
(b) Cocoa powder, containing more than 14 % but not more than 18 % of fats |
|||||
146 | (a) Cocoa butter | ||||
(b) Cocoa paste, containing more than 18 % of fats |
|||||
Cocoa paste, defatted | 147 | Cocoa powder |
|||
White sugar | 148 | (a) D-Glucitol (sorbitol) relative to 100 kg of the dry matter | |||
(b) D-Mannitol (mannitol) | |||||
Molasses | 149 | Dried bakers' yeasts |
|||
150 | Other bakers' yeasts |
-
the price before duty of the goods for processing and the price of comparable goods produced in the Community less domestic taxes refunded or refundable on export, taking into account the conditions of sale and any refunds or other amounts applying under the common agricultural policy, the price obtainable for the compensating products on the third-country market, as ascertained from commercial correspondence or other information.
-
1. operations involving import goods of a non-commercial nature; 2. operations carried out under a job-processing contract; 3. usual forms of handling referred to in Article 531; 4. repair; 5. processing operations on compensating products obtained under a previous inward processing authorisation the granting of which was subject to an examination of the economic conditions; 6. processing of durum wheat falling within CN code 10011000 to produce pasta falling within CN codes19021100 and190219 ;7. operations in which the value of the import goods, by eight-digit CN code, does not exceed EURThe value is the value for customs purposes of the goods estimated on the basis of the known particulars and on the basis of the documents submitted at the time of the submission of the request. 150000 for goods listed in Annex 73 or EUR500000 for other goods, per applicant and per calendar year (de minimis value); or8. building, modification or conversion of civil aircraft or satellites or parts of them. 9. building, modification or conversion of civil aircraft or satellites or parts of them.
-
1. ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport; 2. reconstruction of the goods after transport; 3. stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods; 4. removal of damaged or contaminated components; 5. conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives; 6. treatment against parasites; 7. anti-rust treatment; 8. treatment: -
by simple raising of the temperature, without further treatment or distillation process, or by simple lowering of the temperature;
even if this results in a different eight-digit CN code; -
9. electrostatic treatment, uncreasing or ironing of textiles; 10. treatment consisting in: -
stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of fruits, or dehydration of fruits even if this results in a different eight-digit CN code;
-
11. desalination, cleaning and butting of hides; 12. addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different eight-digit CN code for the added or replacement goods; 13. dilution or concentration of fluids, without further treatment or distillation process, even if this results in a different eight-digit CN code; 14. mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods; 14a. mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel, classified in Chapter 27 of the CN, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods even if this results in a different eight-digit CN code; 14b. mixing of gas or fuel oils with biodiesel so that the mixture obtained contains less than 0,5 %, by volume, of biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture obtained contains less than 0,5 %, by volume, of gas or fuel oils; 15. dividing or size cutting out of goods if only simple operations are involved; 16. packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a different eight-digit CN code, affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs; 17. testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved; 18. dulling of pipe fittings to prepare the goods for certain markets. 19. Any usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods. Where costs for usual forms of handling have been incurred, such costs or the increase in value shall not be taken into account for the calculation of the import duty where satisfactory proof of these costs is provided by the declarant. However, the customs value, nature and origin of non-Community goods used in the operations shall be taken into account for the calculation of the import duties.
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1. The following products falling under one of the following common market organisations: -
cereals sector: products referred to in Article 1(1) of Council Regulation (EEC) No 1766/92 ,OJ L 181, 1.7.1992, p. 21 . rice sector: products referred to in Article 1(1) of Council Regulation (EC) No 3072/95 ,OJ L 329, 30.12.1995, p. 18 .sugar sector: products referred to in Article 1(1) of Council Regulation (EC) No 2038/1999 ,OJ L 252, 25.9.1999, p. 1 .olive oil sector: products referred to in Article 1(2)(c) of Council Regulation No 136/66/EEC ,OJ 172, 30.9.1966, p. 3025/66 .milk and milk-products sector: products referred to in Article 1 of Council Regulation (EC) No 1255/1999, wine sector: products referred to in Article 1(2) of Council Regulation (EC) No 1493/1999 and falling under CN codes:OJ L 179, 14.7.1999, p. 1 .-
08061090 200960 220421 (quality wine excepted)220429 (quality wine excepted)220430
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2. Following products falling under CN codes: -
020410 to020443 220710 220720 22089091 22089099
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3. Products other than those under points 1 and 2, for which agricultural export refunds equal to or higher than zero are fixed.
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Annex B to Council Regulation (EEC) No 1766/92 (cereals sector), Annex B to Council Regulation (EC) No 3072/95 (rice sector), Annex I to Council Regulation (EC) No 2038/1999 (sugar sector), Annex II to Council Regulation (EC) No 1255/1999 (milk and milk-products sector), Annex I to Council Regulation (EEC) No 2771/75 (eggs sector),OJ L 282, 1.11.1975, p. 49 .Annex to Council Regulation (EEC) No 1010/86 (production refunds on certain sugar products used in the chemical industry), andOJ L 94, 9.4.1986, p. 9 .Annex I to Commission Regulation (EEC) No 1722/93 (production refunds in the cereals and rice sectors).OJ L 159, 1.7.1993, p. 112 .
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derogations from the ban on use of equivalent goods may be adopted in respect of wheat on the basis of a communication from the Commission to the Member States, after examination by the Committee, the use of equivalent goods is permitted between Community durum wheat and durum wheat of third-country origin provided it is for the production of pasta falling within CN codes 19021100 and190219 .
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1. In the case of maize for use in animal feed, the use of equivalent goods is possible provided that a customs control system is set up to ensure that the non-Community maize is in fact used for processing into animal feed. 2. In the case of maize used in the manufacture of starch and starch products, the use of equivalent goods is possible between all varieties with the exception of maizes rich in amylopectin (wax-like maize or "waxy" maize) which are only equivalent between themselves. 3. In the case of maize used in the manufacture of meal products, the use of equivalent goods is possible between all varieties with the exception of maizes of the vitreous type ("Plata" maize of the "Duro" type, "Flint" maize) which are only equivalent between themselves.
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A. Recourse to the use of equivalent goods is permitted only in the following cases and under the following conditions: -
1. virgin olive oil -
(a) between Community extra virgin olive oil falling within CN code 15091090 which corresponds to the description in point 1(a) of the Annex to Regulation No 136/66/EEC and non-Community extra virgin olive oil of the same CN code, provided that the processing operation produces extra virgin olive oil falling within the same CN code and satisfying the requirements of the said point 1(a); (b) between Community virgin olive oil falling within CN code 15091090 which corresponds to the description in point 1(b) of the Annex to Regulation No 136/66/EEC and non-Community virgin olive oil of the same CN code, provided that the processing operation produces virgin olive oil falling within the same CN code and satisfying the requirements of the said point 1(b);(c) between Community ordinary virgin olive oil falling within CN code 15091090 which corresponds to the description in point 1(c) of the Annex to Regulation No 136/66/EEC and non-Community ordinary virgin olive oil of the same CN code, provided that the compensating product is:-
refined olive oil falling within CN code 15099000 which corresponds to the description in point 2 of the abovementioned Annex, olive oil falling within CN code 15099000 which corresponds to the description in point 3 of the said Annex and is obtained by blending with Community virgin olive oil falling within CN code15091090 ;
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(d) between Community lampante virgin olive oil falling within CN code 15091010 which corresponds to the description in point 1(d) of the Annex to Regulation No 136/66/EEC and non-Community lampante virgin olive oil of the same CN code, provided that the compensating product is:-
refined olive oil falling within CN code 15099000 which corresponds to the description in point 2 of the abovementioned Annex, or olive oil falling within CN code 15099000 which corresponds to the description in point 3 of the said Annex and is obtained by blending with Community virgin olive oil falling within CN code15091090 .
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2. olive-pomace oil between Community unrefined olive-pomace oil falling within CN code 15100010 which corresponds to the description in point 4 of the Annex to Regulation No 136/66/EEC and non-Community unrefined olive-pomace oil of the same CN code, provided that the olive-pomace oil compensating product falling within CN code15100090 and corresponding to the description in point 6 of the said Annex is obtained by blending with Community virgin olive oil falling within CN code15091090 .
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B. The blendings referred to in point A.1(c) second indent and (d) second indent and point A.2, with non-Community virgin olive oil, used in an identical manner, are authorised only where the arrangements for supervision of the procedure are organized in a manner that makes it possible to identify the proportion of non-Community virgin olive oil in the total quantity of blended oil exported. C. The compensating products must be put into immediate packaging of 220 litres or less. By way of derogation, in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of the oils found in the preceding points on condition that there is systematic control of the quality and quantity of the exported product. D. Equivalence shall be checked by using commercial records to verify the quantity of oils used for blending and, for the purpose of verifying the quality concerned, by comparing the technical characteristics of samples of the non-Community oil taken when it was entered for the procedure with the technical characteristics of the samples of the Community oil used taken when the compensating product concerned was processed against the technical characteristics of the samples taken at the time of actual exportation of the compensating product at the point of exit. Samples shall be taken in accordance with international standards EN ISO 5555 (sampling) and EN ISO 661 (sending of samples to laboratories and preparation of samples for tests). The analysis shall be carried out with reference to the parameters in Annex I to Commission Regulation (EEC) No 2568/91 .OJ L 248, 5.9.1991, p. 1 .
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The weight of each component of milk dry matter, milk fat matter and milk protein of the import goods shall not exceed the weight of each of these components in the equivalent goods. However, where the economic value of the import goods is determined by only one or two of the above mentioned components, the weight may be calculated on the basis of this or these component(s). The authorisation shall specify the details, notably the reference period for which the total weight has to be calculated. The reference period shall not exceed 4 months. The weight of the relevant component(s) of the import goods and of the equivalent goods shall be entered on the customs declarations and on any information sheet INF9 or INF5, to enable the customs authorities to control the equivalence on the basis of those elements. Physical checks shall be carried out on at least 5 % of the declarations for entry of import goods for the arrangements and the export declaration (IM/EX) and cover the import goods as well as the equivalent goods concerned. Physical checks shall be carried out on at least 5 % of the prior export declarations and the declarations for entry for the arrangements (EX/IM). These checks shall cover the equivalent goods that shall be checked before the processing operations start as well as the concerned import goods at the moment they are entered for the arrangements. Physical checks imply the verification of the declaration and the documents attached thereto, and representative samples shall be taken for analysis of the ingredients by a competent laboratory. If the Member State applies a system of risk analysis, a lower percentage of physical checks may be permitted. Each physical check shall be the subject of a detailed report by the official who has carried out this check. These reports shall be centralised by the customs authorities designated in each Member State.
Description of the secondary compensating products | Processing operations from which they result |
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(1) | (2) |
Waste, scrap, residues, offcuts and remainders | Any working or processing |
Column 1 | Column 2 | |
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Order No | Goods | Processing |
1 | Goods of any kind | Processing into samples presented as such or put up into sets |
2 | Goods of any kind | Reduction to waste and scrap or destruction |
3 | Goods of any kind | Denaturing |
4 | Goods of any kind | Recovery of parts or components |
5 | Goods of any kind | Separation and/or destruction of damaged parts |
6 | Goods of any kind | Processing to correct the effects of damage to the goods |
7 | Goods of any kind | Usual forms of handling permitted in customs warehouses or free zones |
8 | Goods of any kind | Processing into products of a kind to be incorporated in or used for civil aircraft for which an airworthiness certificate is issued by a company authorised for such operations by the European aviation authorities or the aviation authorities of a third country |
8a | Goods of any kind | Processing into products which may benefit from the autonomous suspension of import duties on certain weapons and military equipment |
9 | Goods covered by Article 551(1) second indent | Any form of processing |
10 | Goods of any kind not subject to a(n) agricultural or commercial policy measure, or provisional or definitive antidumping, or provisional or definitive countervailing duty | Any form of processing, where the import duty advantage resulted by using the arrangements does not exceed the value of EUR |
11 | Any electronic type of components, parts, assemblies (including subassemblies), or materials (whether or not electronic), which are vital to the electronic working performance of the processed product |
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12 | Solid fractions of palm oil falling within CN code |
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13 | Castor oil falling within CN code |
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14 | Tobaccos falling within Chapter 24 of the Combined Nomenclature | Processing into "homogenised" or "reconstituted" tobacco falling within CN code |
15 | Processing into partly or wholly stemmed/stripped tobaccos falling within CN code | |
16 | Products falling within CN codes: |
Processing into products falling within CN codes: |
17 | Crude oils falling within CN code |
Processing into products falling within CN codes |
18 | Gas oils with a sulphur content exceeding 0,2 % by weight falling within CN code |
Mixture of the goods in column 1 or a mixture of one and/or other of the goods in column 1 with gas oil with a sulphur content not exceeding 0,2 % by weight falling within CN code |
19 | PVC material falling within CN code |
Processing into filmscreens falling within CN code |
20 |
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21 | Motor chassis fitted with cabs, of CN code |
Processing into fire engines fitted with integral fire fighting and/ or life saving equipment, of CN code |
Column 1 | Column 2 | |
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Goods | Processing | |
All goods subject to a(n) agricultural measure or provisional or definitive antidumping, or provisional or definitive countervailing, duty | Any form of processing |
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1. Materials belonging to airline, shipping or railway companies or postal services and used by them in international traffic, subject to them being distinctively marked. 2. Packings imported empty, carrying indelible non-removable markings. 3. Disaster-relief material intended for State or approved bodies. 4. Medical, surgical and laboratory equipment intended for a hospital or medical institution which has urgent need of such equipment. 5. Entry for temporary importation of goods transferred in the meaning of Article 513, where the previous holder entered the goods for temporary importation in accordance with Articles 229 or 232.
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(a) Quantity of temporarily exported goods :100 kg A (b) Yield of 100 kg A :200 kg X (c) Quantity of compensating products released for free circulation :180 kg X (d) Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted :180/200 × 100 kg = 90 kg A
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(a) Quantity of temporarily exported goods :100 kg A and 50 kg B (b) Yield of 100 kg A and 50 kg B :300 kg X (c) Quantity of compensating products released for free circulation :180 kg X (d) Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted :180/300 × 100 kg = 60 kg A 180/300 × 50 kg = 30 kg B
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(a) Quantity of temporarily exported goods :100 kg A (b) Yield of 100 kg A :200 kg X, which incorporate 85 kg A 30 kg Y, which incorporate 10 kg A 95 kg A (c) Calculation of respective proportions :200 kg X = 85/95 × 100 kg = 89,47 kg A 30 kg Y = 10/95 × 100 kg = 10,53 kg A 100 kg A (d) Quantity of compensating products released for free circulation :180 kg X and 20 kg Y (e) (e) Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted :180 kg X = 180/200 × 89,47 = 80,52 kg A 20 kg Y = 20/30 10,53 = 7,02 kg A 87,54 kg A
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(a) Quantity of temporarily exported goods :100 kg A (b) Yield of 100 kg A :200 kg X at ECU 12 ECU = ECU 2400 30 kg Y at ECU 5 ECU = ECU 150 ECU 2550 (c) Calculation of respective proportions :200 kg X = 2400 /2550 × 100 kg= 94,12 kg A 30 kg Y = 150/ 2550 × 100 kg= 5,88 kg A 100 kg A (d) Quantity of compensating products released for free circulation :180 kg X et 20 kg Y (e) Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted :180 kg X = 180/200 × 94,12 = 84,71 kg A 20 kg Y = 20/30 × 5,88 = 3,92 kg A 88,63 kg A
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(a) Quantity of temporarily exported goods :100 kg A and 50 kg B (b) Yield of 100 kg A and 50 kg B :200 kg X, which incorporates 85 kg A and 35 kg B 30 kg Y, which incorporates 10 kg A and 12 kg B 95 kg A and 47 kg B (c) Calculation of respective proportions :200 kg X = 85/95 × 100 kg = 89,47 kg A = 35/47 × 50 kg = 37,23 kg B 30 kg Y = 10/95 × 100 kg = 10,53 kg A = 12/47 × 50 kg = 12,76 kg B 100 kg A and 50 kg B (d) Quantity of compensating products released for free circulation :180 kg X and 20 kg Y (e) Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted :180 kg X = 180/200 × 89,47 = 80,52 kg A = 180/200 × 37,23 = 33,51 kg B 20 kg Y = 20/30 × 10,53 = 7,02 kg A = 20/30 × 12,76 = 8,51 kg B 87,54 kg A and 42,02 kg B
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(a) Quantity of temporarily exported goods :100 kg A and 50 kg B (b) Yield of 100 kg A and 50 kg B :200 kg X at ECU 12 = ECU 2400 30 kg Y at ECU 5 = ECU 150 ECU 2550 200 kg X = 2400 /2550 × 100 kg= 94,12 kg A = 2400 /2550 × 50 kg= 47,06 kg B 30 kg Y = 150/ 2550 × 100 kg= 5,88 kg A = 150/ 2550 × 50 kg= 2,94 kg B 100 kg A and 50 kg B (d) Quantity of compensating products released for free circulation :180 kg X and 20 kg Y (e) Quantity of temporarily exported goods to be taken into account for determining the import duties to be deducted :180 kg X = 180/200 × 94,12 kg = 84,71 kg A = 180/200 × 47,06 kg = 42,35 kg B 20 kg Y = 20/30 × 5,88 kg = = 20/30 × 2,94 kg = 3,92 kg A 1,96 kg B 88,63 kg A and 44.31 kg B
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1. The form for the INF 2 information sheet shall be printed on white paper without mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m 2 . 2. The form shall measure 210 × 297 mm. 3. Member States shall be responsible for having the form printed. Each form shall bear an individual serial number, preceded by letters indicating the issuing Member State, as follows: BE — Belgium, DK — Denmark, DE — Germany, EL — Greece, ES — Spain, FR — France, IE — Ireland, IT — Italy, LU — Luxembourg, NL — Netherlands, AT — Austria, PT — Portugal, FI — Finland, SE — Sweden, UK — United Kingdom. 4. The form shall be printed in one of the official languages of the Community designated by the Member State issuing the authorization.
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1. The form for the certificate of the customs status of goods entered in a free zone or free warehouse shall be printed on white paper without mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m 2 . 2. The form shall measure 210 by 297 mm. 3. Member States shall be responsible for having the form printed. Each form shall bear an individual serial number. 4. The form shall be printed in one of the official languages of the Community designated by the customs authorities of the Member State in which the certificate is issued. The boxes shall be filled in in an official language of the Community designated by the customs authorities of the Member State in which the certificate is issued. 5. The form must not contain erasures or insertions. Any changes must be made by crossing out the incorrect particulars and adding, where appropriate, the correct particulars. Any such changes must be endorsed by the person making out the certificate and by the customs authorities. 6. The articles referred to in the certificate must be listed in single spacing and each article must be preceded by a serial number. A horizontal line must be drawn immediately under the last article. Unused spaces must be crossed through in such a way as to prevent any subsequent addition. 7. The original and one copy of the form duly completed shall be lodged with the competent customs office when the goods enter the free zone or free warehouse or when the customs declaration is lodged, as appropriate. The customs authorities shall endorse the form and keep the copy of the certificate. 8. Where the operator makes out the certificate pursuant to Article 819 (2), box 5 may be: -
stamped by the customs office and signed by an official of that office in advance, or stamped by the operator with a special metal stamp accepted by the customs authorities.
The operator shall keep the copy of the certificate with his stock records. -
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1. The forms shall be printed on white paper, free of mechanical pulp, dressed for writing purposes and shall weigh at least 40 g/m 2 . 2. The size of the forms shall be 210 × 297 mm, a maximum tolerance in the length of between -5 and 8 mm being allowed; the layout of the forms must be strictly observed, except in respect of the size of boxes 6 and 7. 3. Member States shall be responsible for taking the necessary steps to have the forms printed. Each form shall bear an individual serial number, which may be pre-printed. 4. The forms shall be printed in one of the official languages of the Community accepted by the competent authorities of the Member State of exportation. They shall be completed in the same language as that in which they are printed. Where necessary, the competent authorities of the customs office of reimportation in which information sheet INF 3 is required to be produced may request its translation into its official language or one of its official languages.