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SAD Guidelines - C1

Box 1 : Declaration

First subdivision

The codes applicable (a2) are given below:

EX

:

For trade with countries and territories situated outside of the customs territory of the Community other than the EFTA countries

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

IM

:

For trade with countries and territories situated outside of the customs territory of the Community other than the EFTA

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

EU

:

In the context of trade with EFTA countries

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)

CO

:

In respect of Community goods subject to specific measures during the transitional period following the accession of new Member States

Placing of pre-financed goods in a customs warehouse or free zone

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.

Second subdivision

The codes applicable (a1) are given below:

A

for a normal declaration (normal procedure under Article 62 of the Code)

B

for an incomplete declaration (simplified procedure under Article 76(1)(a) of the Code)

C

for a simplified declaration (simplified procedure under Article 76(1)(b) of the Code)

D

For lodging a normal declaration (such as referred to under code A) before the declarant is in a position to present the goods.

E

For lodging an incomplete declaration (such as referred to under code B) before the declarant is in a position to present the goods.

F

For lodging a simplified declaration (such as referred to under code C) before the declarant is in a position to present the goods.

X

for a supplementary declaration under a simplified procedure covered by B

Y

for a supplementary declaration under a simplified procedure covered by C

Z

for a supplementary declaration under a simplified procedure under Article 76(1)(c) of the Code (entry of the goods in the records)

Codes D, E and F can only be used in the framework of the procedure provided for in Article 201(2) where customs authorities authorise the lodging of a declaration before the declarant is in a position to present the goods.

Third subdivision

The codes applicable (an..5) are given below:

T1

:

Goods required to move under the external Community transit procedure

T2

:

Goods required to move under the internal Community transit procedure in accordance with Article 163 or 165 of the Code, unless Article 340c(2) applies

T2F

:

Goods required to move under the internal Community transit procedure, in accordance with Article 340c(1)

T2SM

:

Goods placed under the internal Community transit procedure, in application of Article 2 of Decision 4/92 of the EEC-San Marino Co-operation Committee of 22 December 1992 .

T

:

Mixed consignments covered by Article 351, in which case the space following the "T" must be scored through

T2L

:

Form establishing the Community status of goods

T2LF

:

Form establishing the Community status of goods consigned to, or from, a part of the customs territory of the Community where the provisions of Directive 77/388/EEC do not apply

T2LSM

:

Form establishing the status of goods destined for San Marino in application of Article 2 of Decision 4/92 of the EEC-San Marino Cooperation Committee of 22 December 1992 .

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