Annex 30A, as included in the implementing provisions of the Customs Code by Regulation 1875/061 provides that "a specific simplified goods nomenclature will be published by the Commission" in respect of Exit ship and aircraft supplies summary declarations. The Guidelines on Specific Commodity codes for air and ship supplies (21.09.2007 TAXUD/1401/2007 Final – EN) spells out that the following codes, as defined in Article 24 of Regulation 1917/2000, can be used:
- 99302400: goods from CN chapters 1 to 24;
- 99302700: goods from CN Chapter 27;
- 99309900: goods classified elsewhere. However, use of these codes is not sufficient where export refunds and excise goods are involved.