EUCDM GUIDANCE DOCUMENT

1 1 EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Customs Policy, Legislation, Tariff Customs Processes and Project Management Brussels, 6 October 2016 TAXUD A3( 2016)2696117 Doc. DIH 16/003 FINAL EN Working DOCUMENT EUCDM GUIDANCE DOCUMENT Page 2 Table of Contents EUCDM GUIDANCE DOCUMENT .. 1 LIST OF ABBREVIATIONS AND ACRONYMS USED IN THE EUCDM GUIDANCE 4 1 Introduction .. 6 Objective .. 6 Status and updates .. 6 Structure .. 6 EU Customs Data Model .. 6 Disclaimer.

2 7 2 Combination of Columns .. 8 Introductory note for this section .. 8 Table with combinations .. 10 3 Data Elements .. 14 Group 1 Message information (including procedure codes) .. 14 1/1 Declaration type .. 14 1/2 Additional Declaration type .. 16 1/3 transit Declaration/Proof of customs status type .. 20 Group 2 References of messages, documents, certificates, authorisations .. 23 2/1 Simplified declaration/Previous documents .. 23 2/3 Documents produced, certificates and authorisations, additional references.

3 35 Group 3 Parties .. 39 3/2 Exporter identification no .. 39 3/20 Representative identification n .. 40 3/40 Additional fiscal references identification no .. 42 Group 4 Valuation information/Taxes .. 44 4/1 Delivery terms .. 44 4/2 Transport charges method of payment .. 47 4/3 Calculation of taxes Tax type .. 48 4/4 Calculation of taxes Tax base .. 48 4/5 Calculation of taxes Tax rate .. 48 4/6 Calculation of taxes Payable tax amount .. 48 4/7 Calculation of taxes Total .. 48 4/8 Calculation of taxes Method of payment.

4 49 4/9 Additions and deductions .. 52 4/13 Valuation indicators .. 53 4/14 Item price/amount .. 54 4/16 Valuation method .. 55 Page 3 4/17 Preference .. 56 4/19 Postal charges .. 64 Group 5 Dates/Times/Periods/Places/Countries/Reg ions .. 65 5/8 Country of destination code .. 65 5/9 Region of destination code .. 67 5/12 Customs office of exit .. 68 5/14 Country of dispatch/export code .. 70 5/15 Country of origin code .. 78 5/16 Country of preferential origin code .. 79 5/23 Location of goods .. 80 Group 6 Goods 82 6/1 Net mass (kg).

5 82 6/9 Type of packages .. 83 6/10 Number of packages .. 84 6/13 CUS code .. 85 6/14 Commodity code Combined Nomenclature 86 6/18 Total 87 Group 7 Transport information (modes, means and equipment) .. 88 7/2 Container .. 88 7/7 Identity of means of transport at departure .. 89 7/9 Identity of means of transport on arrival .. 90 7/14 Identity of active means of transport crossing the border .. 91 7/18 Seal number .. 92 Group 8 Other data elements (statistical data, guarantees, tariff related data) .. 93 8/1 Quota order number.

6 93 8/6 Statistical value .. 94 Annex 1 Procedure Codes/Combinations of Procedure Codes .. 105 Annex 2 - Additional Procedure Codes Series C .. 106 Annex 3 - Additional Procedure Codes Series D .. 119 Page 4 LIST OF ABBREVIATIONS AND ACRONYMS USED IN THE EUCDM GUIDANCE DOCUMENT ACP African, Caribbean and Pacific Group of States AES Automated Export system CD Customs declaration CN Combined Nomenclature DG TAXUD Directorate-General for Taxation and Customs Union ENS Entry summary declaration Erga Omnes All third countries EU European Union EUCDM EU Customs Data Model Movement certificate used to prove the origin of goods EXS Exit summary declaration GSP Generalised system of Preferences ICS Import Control system ISO International Organization for Standardization MRN Master Reference Number NA Notification

7 Of arrival ncts New computerised transit system OJ Official Journal of the European Union PN Presentation (notification) SAD Single Administrative DOCUMENT TARIC Integrated Tariff of the European Union TDA Commission Delegated Regulation (EU) 2016/341 of 17 December 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards transitional rules for certain provisions of the Union Customs Code where the relevant electronic systems are not yet operational and amending Delegated Regulation (EU) 2015/2446 TS Temporary storage TSD Temporary storage declaration UCC Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code Page 5 UCC-DA Commission Delegated Regulation (EU)

8 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules of specifying some of the provisions of the Union Customs Code UCC-IA Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code VAT Value-Added Tax WCO World Customs Organization WTO World Trade Organisation Page 6 1 Introduction Objective The primary objective of this GUIDANCE DOCUMENT is to provide further explanations supported by examples on data requirements laid down in Annex B of the UCC-DA and UCC-IA, which are modelled in the EUCDM .

9 It was elaborated by the Customs 2020 Project Group "Guidelines on the EU Customs Data Model". Status and updates The GUIDANCE DOCUMENT reflects the legal situation as of 1st May 2016. It also needs to be consistent with the IT systems that are being developed on the basis of Annex B. In that respect, with the creation, in the near future, of the functional and technical specifications including the Business Process Models for the relevant IT systems, it is possible that further elements of information will be necessary and involve changes in this GUIDANCE DOCUMENT .

10 Structure The GUIDANCE DOCUMENT on the EUCDM consists of three main parts and several annexes. The first part gives a brief introduction of the content and describes the objectives of the DOCUMENT . The second part describes the complete list of the potential combinations of datasets which are described in Title I, Chapter 3, Section 1 of Annex B of the UCC-DA. The third part provides additional explanations and examples for the use of the data requirements laid down in Annex B of the UCC-DA. At the moment, the GUIDANCE DOCUMENT has two annexes with the following content: Annex 2 on the additional procedure codes 'C' series and Annex 3 on the additional procedure codes 'D' series In the next phase of the Customs 2020 Project Group "Guidelines on the EU Customs Data Model" work, a new annex will be added to list all the possible combinations of procedure codes including additional procedure codes, except for those defined at national level.