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Customs declarations require precise documentation to ensure smooth processing and compliance with Union and national regulations. Appendix 5 provides detailed information on document codes, status codes, and the necessary data elements to be declared, particularly focusing on Data Element (DE) 2/3 of the customs declaration.
Core Details:
- The appendix covers all types of authorisations needed for declaring goods under various customs procedures, such as the Simplified Declaration Procedure (document code C512).
- It differentiates between Union codes and National codes, advising that Union codes be entered first when both apply. National codes are detailed separately in Appendix 5A.
- Status codes like UA, UE, UP, US, XX, and XW may be used in specific cases, especially when the related document is not physically held and a waiver is claimed. A supporting statement must be entered both in the document identifier and the document reason fields of DE 2/3.
- The use of XX or XW status codes is a formal legal declaration that the goods are exempt from documentary controls. Adequate records must be kept to prove eligibility for such waivers or exemptions.
- Unless otherwise stated, a document identifier reference number is generally not mandatory.
Implications for Importers and Customs Professionals:
Understanding these document and status codes is critical for compliance, avoiding delays, and correctly claiming exemptions or waivers. Keeping thorough documentation and knowing when to provide statements will facilitate smoother customs clearance.
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