HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 223/8
EN
Official Journal of the European Union
21.8.2012
COMMISSION IMPLEMENTING REGULATION (EU) No 756/2012
of 20 August 2012
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)
THE EUROPEAN COMMISSION,
(4) Council
Directive
2006/112/EC
of
28
November
2006
on the common system of value added tax ( 6 ) lays down
conditions for exemption from payment of the VAT due
Having regard to the Treaty on the Functioning of the European
upon importation. One of the conditions is that at the
Union,
time of importation, the importer must have provided to
the competent authorities of the Member State of
importation certain information. It is therefore
Having regard to Council Regulation (EEC) No 2913/92 of
necessary to adapt Annexes 37 and 38 to Regulation
12 October 1992 establishing the Community Customs
(EEC) No 2454/93 to provide a harmonised solution
Code ( 1 ), and in particular Article 247 thereof,
for indicating that information in the customs declar
ation. The obligation to provide the information
required by Article 143(2) of Directive 2006/112/EC
Whereas:
should be stated in the description of Box 44 in
Annex 37.
(1) Commission
Regulation
(EU)
No
430/2010
of
20
May
2010 amending Regulation (EEC) No 2454/93 laying
(5) Since
a
Community
transit
operation
may
take
place
in
down provisions for the implementation of Council
Andorra and San Marino, a reference to those countries
Regulation (EEC) No 2913/92 establishing the
should be added to the reference to the EFTA countries
Community Customs Code (
in Annex 37 to Regulation (EEC) No 2454/93, in order

2 ) removed the obligation
to provide an exit summary declaration for goods
to reflect the fact that the guarantee or guarantee waiver
which are supplied for incorporation as parts of or acces
may be not valid in one or more EFTA countries, nor in
sories in vessels and aircraft, motor fuels, lubricants and
Andorra or in San Marino.
gas necessary for the operation of vessels or aircraft,
foodstuffs, and other items to be consumed or sold on
(6) Council
Regulation
(EC)
No
1172/95
of
22
May
1995
board. Annex 30a to Commission Regulation (EEC) No
on the statistics relating to the trading of goods by the
2454/93 ( 3 ) should therefore be adapted accordingly.
Community and its Member States with non-member
countries ( 7 ) has been replaced by Regulation (EC) No
471/2009 of the European Parliament and of the
(2)
Pursuant to Annex 30a to Regulation (EEC) No 2454/93,
Council of 6 May 2009 on Community statistics
information about the consignee is mandatory in an exit
relating to external trade with non-member countries
summary declaration. However, where the goods are
and repealing Council Regulation (EC) No 1172/95 ( 8 ).
carried under a negotiable bill of lading that is ‘to
The reference to Regulation (EC) No 1172/95 in Annex
order blank endorsed’, the consignee is unknown. In
38 to Regulation (EEC) No 2454/93 should therefore be
that case a specific code should be used to show that
updated.
the consignee particulars are unknown.
(7) In
2010
the
eighth
version
of
the
Incoterms
rules
(‘In
(3) Commission
Regulation
(EC)
No
1917/2000 of
coterms 2010’) has been established. The Incoterms
7 September 2000 laying down certain provisions for
codes as amended by the Incoterms 2010 should
the implementation of Council Regulation (EC) No
therefore be set out in Annex 38 in order to update
1172/95 as regards statistics on external trade ( 4 ) has
the delivery terms.
been replaced by Commission Regulation (EU) No
113/2010 of 9 February 2010 implementing Regulation
(EC) No 471/2009 of the European Parliament and of
(8) Annex
38
to
Regulation
(EEC)
No
2454/93
contains
a
the Council on Community statistics relating to external
list of packaging codes based upon the list of Coded
trade with non-member countries, as regards trade
representations of packaging type names used in inter
coverage, definition of the data, compilation of statistics
national trade set out in Annexes V and VI to Recom
on trade by business characteristics and by invoicing
mendation No 21 of the United Nations Economic
currency, and specific goods or movements (
Commission for Europe. Due to the revision of the

5 ). It is
therefore necessary to adapt Annexes 37 and 38 to
code list following a technological development, it is
Regulation (EEC) No 2454/93.
appropriate to replace the list in Annex 38 by the
latest version resulting from Revision 8.1 of Recommen
dation No 21.
( 1 ) OJ L 302, 19.10.1992, p. 1.
( 2 ) OJ L 125, 21.5.2010, p. 10.
( 3 ) OJ L 253, 11.10.1993, p. 1.
( 6 ) OJ L 347, 11.12.2006, p. 1.
( 4 ) OJ L 229, 9.9.2000, p. 14.
( 7 ) OJ L 118, 25.5.1995, p. 10.
( 5 ) OJ L 37, 10.2.2010, p. 1.
( 8 ) OJ L 152, 16.6.2009, p. 23.

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EN
21.8.2012 Official
Journal
of
the
European
Union L
223/9
(9) Council
Directive
2008/118/EC
of
16
December
2008 (13) Regulation (EEC) No 2454/93 should therefore be
concerning the general arrangements for excise duty and
amended accordingly.
repealing Directive 92/12/EEC ( 1 ) provides that excise
goods may be moved under a duty suspension
arrangement within the customs territory of the
(14) Since Regulation (EU) No 1006/2011 applies from
Community, including where the goods are moved via
1 January 2012, the amendments to Annex 44c to Regu
a third country or a third territory from the place of
lation (EEC) No 2454/93 should apply from the same
importation to any of the destinations referred to in
date.
Article 17(1)(a) of that Directive. The respective codes
in Annex 38 to Regulation (EEC) No 2454/93 should
(15) The
measures
provided
for
in
this
Regulation
are
in
therefore be adapted to reflect the cases where no
accordance with the opinion of the Customs Code
excise duties are paid upon importation.
Committee,
(10) Council
Regulation
(EEC)
No
918/83
of
28
March
1983
HAS ADOPTED THIS REGULATION:
setting up a Community system of reliefs from customs
duty ( 2 ) has been replaced by Council Regulation (EC) No
1186/2009 of 16 November 2009 setting up a
Article 1
Community system of reliefs from customs duty ( 3 ).
Regulation (EEC) No 2454/93 is amended as follows:
Some references and descriptions of codes in Annex 38
to Regulation (EEC) No 2454/93 should therefore be
adapted.
(1) Annex 30a is amended as set out in Annex I to this Regu
lation;
(11) Since
Commission
Regulation
(EC)
No
1580/2007
of
21 December 2007 laying down implementing rules of
(2) Annex 37 is amended as set out in Annex II to this Regu
Council Regulations (EC) No 2200/96, (EC) No 2201/96
lation;
and (EC) No 1182/2007 in the fruit and vegetable
sector ( 4 ) has been replaced by Commission Imple
menting Regulation (EU) No 543/2011 of 7 June 2011
(3) Annex 38 is amended as set out in Annex III to this Regu
laying down detailed rules for the application of Council
lation;
Regulation (EC) No 1234/2007 in respect of the fruit
and vegetables and processed fruit and vegetables
(4) Annex 44c is amended as set out in Annex IV to this
sectors ( 5 ), it is necessary to update the reference to Regu
Regulation.
lation (EC) No 1580/2007 in Annex 38 to Regulation
(EEC) No 2454/93.
Article 2
(12) It
is
necessary
to
adapt
the
list
of
goods
involving
a
This Regulation shall enter into force on the twentieth day
higher risk of fraud set out in Annex 44c to Regulation
following that of its publication in the Official Journal of the
(EEC) No 2454/93 to the Combined Nomenclature 2012
European Union.
laid down in Commission Implementing Regulation (EU)
No 1006/2011 of 27 September 2011 amending Annex
I to Council Regulation (EEC) No 2658/87 on the tariff
It shall apply from 1 January 2013, except Annex IV.
and statistical nomenclature and on the Common
Customs Tariff ( 6 ).
Annex IV shall apply from 1 January 2012.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 20 August 2012.
For the Commission
The President
José Manuel BARROSO
( 1 ) OJ L 9, 14.1.2009, p. 12.
( 2 ) OJ L 105, 23.4.1983, p. 1.
( 3 ) OJ L 324, 10.12.2009, p. 23.
( 4 ) OJ L 350, 31.12.2007, p. 1.
( 5 ) OJ L 157, 15.6.2011, p. 1.
( 6 ) OJ L 282, 28.10.2011, p. 1.

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L 223/10
EN
Official Journal of the European Union
21.8.2012
ANNEX I
(referred to in Article 1(1))
Annex 30a to Regulation (EEC) No 2454/93 is amended as follows:
(1) In Section 1 ‘Introductory notes to the tables’, note 4.4 is deleted.
(2) Section 2 ‘Requirements for entry and exit summary declarations’ is amended as follows:
(a) The title of point 2.2 is replaced by the following:
‘2.2. Express consignments — Table 2’
(b) In Table 2, the third column ‘Exit summary declaration — ship and aircraft supplies’ is deleted.
(3) Section 4, ‘Data element explanatory notes’, is amended as follows:
(a) In data element explanatory note ‘Transport document number’, the fourth paragraph is deleted.
(b) In data element explanatory note ‘Consignee’, the fifth paragraph ‘Exit summary declarations’ is replaced by the
following:
‘Exit summary declarations: In cases referred to in Article 789, this information shall be provided where available.
Where the goods are carried under a negotiable bill of lading that is “to order blank endorsed” and the consignee
is unknown, his particulars shall be replaced by the following code in Box 44 of an export declaration:
Legal basis Subject Box Code
Annex 30a Situations
where
negotiable
bills
of
lading
that
are
“to
order
blank 44 30600’
endorsed” are concerned, in the case of exit summary declarations,
where the consignee particulars are unknown.
(c) Data element explanatory note ‘Notify party’ is replaced by the following:
‘Notify party
Party to be notified at entry of the arrival of the goods. This information needs to be provided where applicable.
The particulars of notify party take the form of the notify party EORI number whenever this number is available
to the person lodging the summary declaration.
Entry summary declaration: where the goods are carried under a negotiable bill of lading that is “to order blank
endorsed”, in which case the consignee is not mentioned and code 10600 is entered, the notify party shall always
be provided.
Exit summary declaration: where the goods are carried under a negotiable bill of lading that is “to order blank
endorsed”, in which case the consignee is not mentioned, the particulars of notify party shall always be provided
in the field for “consignee” instead of the “consignee” particulars. When an export declaration contains the
particulars for the exit summary declaration, code 30600 is entered in Box 44 of the export declaration
concerned.’
(d) In data element explanatory note ‘Commodity code’, the fifth paragraph beginning with Exit ship and aircraft
supplies summary declarations: is deleted.

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EN
21.8.2012 Official
Journal
of
the
European
Union L
223/11
ANNEX II
(referred to in Article 1(2))
Annex 37, Title II, to Regulation (EEC) No 2454/93 is amended as follows:
(1) Section A is amended as follows:
(a) Box 24: Nature of transaction is replaced by the following:
‘Box 24: Nature of transaction
Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
(b) In Box 44: Additional information/Documents produced/Certificates and authorisations, the first paragraph
is replaced by the following:
‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together with
reference particulars of the documents produced in support of the declaration, including the serial numbers of any
control copies T5 or identification numbers.’
(c) In Box 52: ‘Guarantee’, the second paragraph is replaced by the following:
‘Where a comprehensive guarantee, guarantee waiver or individual guarantee is not valid for one or more of the
following countries, add after “not valid for” the codes from Annex 38 for the country or countries concerned:
— 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.
Where an individual guarantee in the form of a cash deposit or by means of vouchers is used it shall be valid for
all the contracting parties to the Conventions on a common transit procedure and on the simplification of
formalities in trade in goods.’
(2) Section C is amended as follows:
(a) Box 24: Nature of transaction is replaced by the following:
‘Box 24: Nature of transaction
Using the relevant codes from Annex 38, enter the type of the transaction concerned.’
(b) Box 44: Additional information/Documents produced/Certificates and authorisations is amended as
follows:
(i) The first paragraph is replaced by the following:
‘Using the relevant codes from Annex 38, enter the details required by any specific rules applicable together
with reference particulars of the documents produced in support of the declaration, including the serial
numbers of any control copies T5 or identification numbers.’
(ii) The following is added after the last paragraph:
‘When goods are the subject of a VAT-exempt supply to another Member State, the information required by
Article 143(2) of Directive 2006/112/EC shall be entered in box 44, including when required by a Member
State, the evidence that the imported goods are intended to be transported or dispatched from the Member
State of importation to another Member State.’

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L 223/12
EN
Official Journal of the European Union
21.8.2012
ANNEX III
(referred to in Article 1(3))
Annex 38, Title II to Regulation (EEC) No 2454/93 is amended as follows:
(1) In Box 2: Consignor/Exporter, the last paragraph is replaced by the following:
‘Country code: the Community’s alphabetical codes for countries and territories are based on the current ISO alpha 2
codes (a2) insofar as they are compatible with the country codes laid down in accordance with Article 5(2) of
Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community
statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (*).
___________
(*) OJ L 152, 16.6.2009, p. 23.’
(2) In Box 20: Delivery terms, the table is replaced by the following:
‘First subdivision Meaning Second
subdivision
Incoterms code Incoterms
—
ICC/ECE Place
to
be
specified
Code applicable usually for road and rail
transport
DAF (Incoterms 2000) Delivered
at
frontier Named
place
Codes applicable for all modes of
transport
EXW (Incoterms 2010) Ex
works Named
place
FCA (Incoterms 2010) Free
carrier Named
place
CPT (Incoterms 2010) Carriage
paid
to Named
place
of
destination
CIP (Incoterms 2010) Carriage
and
insurance
paid
to Named
place
of
destination
DAT (Incoterms 2010) Delivered
at
terminal Named
terminal
at
port
or
place
of
destination
DAP (Incoterms 2010) Delivered
at
place Named
place
of
destination
DDP (Incoterms 2010) Delivered
duty
paid Named
place
of
destination
DDU (Incoterms 2000) Delivered
duty
unpaid Named
place
of
destination
Codes applicable usually for sea and
inland waterway transport
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
Narrative description of delivery
listed above
terms given in the contract’
(3) In Box 24: Nature of the transaction, the note is replaced by the following:
‘The Member States which require this item of information must use the single digit codes listed in column A of the
table provided for in Article 10(2) of Commission Regulation (EU) No 113/2010 (*), this digit being entered in the
left-hand side of the box. They may also provide for a second digit from the list in column B of that table to be
entered in the right-hand side of the box.
___________
(*) OJ L 37, 10.2.2010, p. 1.’

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EN
21.8.2012 Official
Journal
of
the
European
Union L
223/13
(4) Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind is
replaced by the following:
‘Box 31: Packages and description of goods; Marks and numbers — Container No(s) — Number and kind
Kind of packages
Use the following codes.
(UN/ECE Recommendation No 21/Rev. 8.1 of 12 July 2010).
PACKAGING CODES
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

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L 223/14
EN
Official Journal of the European Union
21.8.2012
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

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21.8.2012 Official
Journal
of
the
European
Union L
223/15
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 QQ
Bucket
BJ
Bulk, gas (at 1 031 mbar and 15 °C) 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

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L 223/16
EN
Official Journal of the European Union
21.8.2012
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

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EN
21.8.2012 Official
Journal
of
the
European
Union L
223/17
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

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L 223/18
EN
Official Journal of the European Union
21.8.2012
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

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EN
21.8.2012 Official
Journal
of
the
European
Union L
223/19
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

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L 223/20
EN
Official Journal of the European Union
21.8.2012
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

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EN
21.8.2012 Official
Journal
of
the
European
Union L
223/21
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

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L 223/22
EN
Official Journal of the European Union
21.8.2012
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

---

EN
21.8.2012 Official
Journal
of
the
European
Union L
223/23
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

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L 223/24
EN
Official Journal of the European Union
21.8.2012
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

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EN
21.8.2012 Official
Journal
of
the
European
Union L
223/25
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

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L 223/26
EN
Official Journal of the European Union
21.8.2012
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’

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EN
21.8.2012 Official
Journal
of
the
European
Union L
223/27
(5) Box 37: Procedure is amended as follows:
(a) Section A, First subdivision is amended as follows:
(i) Code 42 is replaced by the following:
‘42 Simultaneous release for free circulation and home use of goods which are the subject of a VAT-exempt
supply to another Member State and, when applicable, an excise duty suspension.
Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is
granted because the import is followed by an intra-Community supply or transfer of the
goods to another Member State. In that case, the VAT and, where applicable, the excise duty
will be due in the Member State of final destination. In order to use this procedure, the
persons must meet the conditions listed in Article 143(2) of Directive 2006/112/EC and,
where applicable, the conditions listed in Article 17(1)(b) of Directive 2008/118/EC.
Example 1: Import of goods with exemption from VAT through a tax representative.
Example 2: Excise
goods
imported
from
a
third
country,
which
are
released
for
free
circulation
and
are
the subject of a VAT-exempt supply to another Member State. The release for free circu
lation is immediately followed by a movement under excise duty suspension from the place
of importation initiated by a registered consignor in accordance with Article 17(1)(b) of
Directive 2008/118/EC.’
(ii) Code 63 is replaced by the following:
‘63 Reimportation with simultaneous release for free circulation and home use of goods which are the
subject of a VAT-exempt supply to another Member State and, when applicable, an excise duty
suspension.
Explanation: Exemption from payment of VAT and, where applicable, the excise duty suspension, is
granted because the reimportation is followed by an intra-Community supply or transfer of
the goods to another Member State. In such a case, the VAT and, where applicable, the
excise duty, will be due in the Member State of final destination. In order to use this
procedure, the persons must meet the conditions listed in Article 143(2) of Directive
2006/112/EC and, where applicable, the conditions listed in Article 17(1)(b) of Directive
2008/118/EC.
Example 1: Reimportation
after
outward
processing
or
temporary
export,
with
any
VAT
debt
being
charged to a tax representative.
Example 2: Excise
goods
reimported
after
outward
processing
and
released
for
free
circulation,
which
are the subject of a VAT-exempt supply to another Member State. The release for free
circulation is immediately followed by a movement under excise duty suspension from the
place of reimportation initiated by a registered consignor in accordance with Article 17(1)(b)
of Directive 2008/118/EC.’
(b) In Section B, Second subdivision, point 1 is amended as follows:
(i) The entry ‘Relief’ is replaced by the following:
‘Relief
(Regulation (EC) No 1186/2009)
Article No Code
Relief from import duties
Personal property belonging to natural persons transferring their normal place of 3 C01
residence to the Community
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

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L 223/28
EN
Official Journal of the European Union
21.8.2012
Article No Code
Consignments sent from one private individual to another 25 C08
Capital goods and other equipment imported on the transfer of activities from a third 28 C09
country into the Community
Capital goods and other equipment belonging to persons engaged in a liberal 34 C10
profession and to legal persons engaged in a non-profit making activity
Educational, scientific and cultural materials; scientific instruments and apparatus as 42 C11
listed in Annex I
Educational, scientific and cultural materials; scientific instruments and apparatus as 43 C12
listed in Annex II
Educational, scientific and cultural materials; scientific instruments and apparatus 44-45 C13
imported exclusively for non commercial purposes (including spare parts,
components, accessories and tools)
Equipment imported for non-commercial purposes by or on behalf of a scientific 51 C14
research establishment or organisation based outside the Community
Laboratory animals and biological or chemical substances intended for research 53 C15
Therapeutic substances of human origin and blood-grouping and tissue-typing 54 C16
reagents
Instruments and apparatus used in medical research, establishing medical diagnoses 57 C17
or carrying out medical treatment
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 67(1)(a)
C22
their own use (including spare parts, components, accessories and tools).
and
67(2)
Articles in Annex IV intended for the blind imported by certain institutions or 67(1)(b)
C23
organisations (including spare parts, components, accessories and tools)
and
67(2)
Articles intended for other handicapped persons (other than blind persons) imported 68(1)(a)
C24
by handicapped persons themselves for their own use (including spare parts, and
components, accessories and tools)
68(2)
Articles intended for other handicapped persons (other than blind persons) imported 68(1)(b)
C25
by certain institutions or organisations (including spare parts, components, acces and
sories and tools)
68(2)
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

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EN
21.8.2012 Official
Journal
of
the
European
Union L
223/29
Article No Code
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 102 C34
commercial patent rights
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 115 C51
the Community to a third country
Fodder and feeding stuffs accompanying animals during their exportation 121 C52’
(ii) In the table ‘Agricultural products’, the row for code E02 is replaced by the following:
‘Standard import values (for example: Regulation (EU) No 543/2011) E02’
(iii) In the table ‘Other’, in the Section ‘Import’, the following row is inserted between the row for code F04 and
the row for code F11:
‘A movement of excise goods under an excise duty suspension arrangement from the
F06’
place of importation in accordance with Article 17(1)(b) of Directive 2008/118/EC.
(6) In Box 44, Additional information/Documents reproduced/Certificates and Authorisations, point 2(a) is
replaced by the following:
‘(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.’

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L 223/30
EN
Official Journal of the European Union
21.8.2012
ANNEX IV
(referred to in Article 1(4))
Annex 44c to Regulation (EEC) No 2454/93 is amended as follows:
(1) The row for HS codes ‘1701 11, 1701 12, 1701 91, 1701 99’ is replaced by the following:
‘1701 12 Cane
or
beet
sugar
and
chemically
pure
sucrose,
in 7 000 kg
—
solid form
1701 13
—
1701 14
—
1701 91
—’
1701 99
(2) The row for HS code ‘2403 10’ is replaced by the following:
‘2403 11 Smoking
tobacco,
whether
or
not
containing 35 kg —’
tobacco substitutes in any proportion
2403 19

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Document Outline

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