Introduction
Import Declaration Guide (SAD) Ireland. This is a guide to completing an SAD declaration form. Here you will find general information and a Step By Step guide to filling in the boxes required in the SAD import. The information is primarily taken from Revenues AEP Trader Guides available here:
The SAD is used for Full Declarations for Frontier Clearance (Full Statistical and Accounting Declaration) with the data declared on the SAD form input to customs.
The differing usages of SAD are covered by specific sections in this document.
Import Declaration Guide (SAD) Ireland. Step By Step Guide
The information in this Import Declaration Guide (SAD) Ireland is a guide only taken primarily from Revenue’s Declaration Guides to traders. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case.
The data in this document provides a guide to the operation of the declaration transactions – insert, amend and display.
This guide describes the data validation which takes place on the input you provide but you may need to refer to the Tariff for the correct codes to be used for the completion of declarations.
Other tasks that you may also need to perform, such as the retrieval of Reference Data, are covered in other User Guides.
A declaration may be:
• Input by a Trader or by Customs Agent on their behalf;
• Pre-lodged or with the goods on-hand;
• Stored (errored) or accepted.
Data inserted by you can be listed and cancelled by you. Legally Accepted, Direct Trader Input (DTI) Declarations may only be cancelled by Customs. (The term ‘accepted’ covers an Entry that has been input to the system without errors either as a Pre-lodged Entry if the goods are not on hand, or as a Legally Accepted Entry if the goods are on hand.)
You may only amend data that is owned by you, in accordance with the data privacy features of the system, and may only view your own declarations.
Declarations Using SAD Structure
Single Administrative Document (SAD) Declaration Types
The SAD document supports a number of different types of declarations covering up to 99 Items.
The SAD is used for Full Declarations for Frontier Clearance (Full Statistical and Accounting Declaration) with the data declared on the SAD form sent to customs.
Consignments in a Customs Warehouse can also be removed under normal procedures. The differing usages of SAD are covered by specific sections in this document.
Step By Step Box Number Guide
Field Details
The following sub-sections give details of the data content and business use for the input fields.
The information in this document is provided by Revenue and is a guide only. Revenue does not provide professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case. This trader guide sets out the formats, definitions and business rules for the submission of import declarations and includes;
A brief description of terms used.
A box-by-box guide and associated business rules.
A summary of changes from the previously published Import Trader Guide.
You can contact the ROS eCustoms Helpdesk through MyEnquiries as follows:
By selecting the following option “My Query relates to” — “Customs” then “and more specifically” — “eCustoms” — System.
Formats of Data Entry.
• A – This is for alpha characters (letters) only. You may not include numbers in this field.
• AN – This is alphanumeric, these fields may include numbers in addition to alpha characters.
• N – This is for numeric characters only. You may not include alpha characters in these fields.
No dot between the format and the number indicate the amount of characters that must be included. Example A2 means that two alpha characters must be entered.
Two dots between the format and the number indicate “up to”, the maximum number of characters that may be included. Example AN..35, means that alphanumeric characters may be
entered, the maximum that can be entered is 35, but less may be entered.
Box A: OFFICE OF IMPORT
Status: Mandatory. Format: AN8
Enter the customs office code. The first subdivision (customs office of import country code) is IE.
The second subdivision (customs office of import code) is validated through using IE as the
country code of the customs office, example DUB.
The third subdivision (customs office of import or export code national subdivision) is validated through using IE as the country code and the customs office code in the first subdivision, example “IE” and “DUB” with “001” as national subdivision.
Box 1.1: IMPORTATION CODE
Status: Mandatory. Format: A2
• Enter the appropriate code (IM, CO or EU) to indicate the type of importation.
• See related business rules of boxes 15a and 17a.
Box 1.2: DECLARATION TYPE CODE
Status: Mandatory. Format: A1
• Enter A, B, C, X, Y, Z as appropriate.
• Note: Use of any of the following codes B, C, X, Y or Z requires prior authorisation.
• For import customs declarations, if box 1.2 is “Y” (simplified supplementary) or “2” (local
clearance), then all the items must have box 40 with format “Y-CLE-yyyymmdd-xxxx”’, and the date
cannot be greater than the date of acceptance.
• Code “C” and “F” are not allowed in an import customs declaration.
Box 2.1: CONSIGNOR
Status: Mandatory. Format: AN..17
If the consignor has an EORI’ number, this must be used. If the consignor does not have an EORI
but has another Revenue number (see below) other than a VAT number, this Revenue number
must be used. If the consignor does not have a Revenue number enter NR (Not Registered) and see
box 2.2 below.
The accepted Revenue numbers are:
• CAE followed by the Customs and Excise registration number
• CGT followed by the Capital Gains Tax registration number
• ITX followed by the Income Tax registration number
• PYE followed by the Pay As You Earn registration number
• Entering a VAT number will result in the transaction being rejected.
If you do not hold a C&E or EORI registration and intend to export goods from Ireland, the
registration process must be completed on line. A facility is available on ROS to allow traders (or
their tax agents on their behalf) to register for C&E and EORI.
Box 2.2: CONSIGNOR
Status: Conditional
If box 2.1 contains NR enter the consignor’s/exporter’s name and address in the following format.
• Name AN..35 (free text) Mandatory [Minimum 4 characters]
• Address Line 1 AN..35 Mandatory [Minimum 8 characters]
• Address Line 2 AN..35 Mandatory [between A1 & A2]
• Post Code AN..9 Mandatory
• Country Code A2 Mandatory
The Economic Operator Registration Identifier (EORI) is the trader’s unique reference number advised to him/her by customs and to be used in all correspondence with customs administrations of the EU.
Box 5: ITEMS
Status: Conditional. Format: N3
Enter the total number of items covered by the customs declaration.
The number of items must equal the number of completed boxes 31 on the customs declaration.
The maximum number of items that you can enter on a customs declaration is 100.
Status: Not required for DTI – leave blank
Box 7: REFERENCE NUMBER
Status: Optional. Format: AN..35
The reference number can be used to enter data according to WCO recommendation on UCR dated 30/06/2001 as follows:
• 1 digit = fiscal (calendar) year, selection in a list (0 to 9)
• 2 digit = country code of the seller, selection in a list
• 32 characters left for company identifier + company reference. Other references can be entered in this box.
Box 8.1: CONSIGNEE
Status: Mandatory. Format: AN..17
If the consignee has an EORI number, this must be used. If the consignee does not have an EORI but
has any other Revenue number (see below) other than a VAT number this Revenue number must be
used. If the consignor does not have a Revenue number enter NR (Not Registered) and see box 8.2
below.
The accepted Revenue numbers are:
• CAE followed by the Customs and Excise registration number
• CGT followed by the Capital Gains Tax registration number
• ITX followed by the Income Tax registration number
• PYE followed by the Pay As You Earn registration number
• Entering a VAT number will result in the transaction being rejected.
If you do not hold a C&E or EORI registration and intend to import goods into the EU, the
registration process must be completed on line. A facility is available on ROS to allow traders (or
their tax agents on their behalf) to register for C&E and EORI registration.
Box 8.2: CONSIGNEE
Status: Conditional
If box 8.1 contains NR enter the consignee’s name and address in the format identified:
• Name AN..35 (free text) Mandatory [Minimum 4 characters]
• Address Line 1 AN..35 Mandatory [Minimum 8 characters]
• Address Line 2 AN..35 Mandatory [between A1 & A2]
• Post Code AN..9 Mandatory (Postcode if available, otherwise insert NONE)
• Country Code A2 Mandatory
Box 12: VALUE DETAILS
Status: Mandatory. Format: A1
When customs declaration value is less or equal to the €20,000 threshold, value details can be one of “J”, “P” or “S”, otherwise, the declaration is rejected.
When customs declaration value is greater than the €20,000 threshold, value details can be one of “A”, “B”, “Cc”, “D”, “EB” “ys”, “N”, “Pp? “Q”, “R” “yy” or “2”, otherwise, the declaration is rejected.
Box 14.1: STATUS OF THE DECLARANT/REPRESENTATIVE
Status: Mandatory. Format: N41
Enter the appropriate code to indicate the status of the declarant/representative.
If the status of the representative (box 14a) is not 1 (“Representative” case), box 8
(“consignee”) must be different from the value of box 14.
Box 14.2: DECLARANT/REPRESENTATIVE NUMBER
Status: Mandatory. Format: AN..17
The declarant EORI number must be used for DTI.
Box 15a: COUNTRY OF DISPATCH/EXPORT CODE
Status: Conditional. Format: A2
Enter the country code for the country from which the goods were initially dispatched to Ireland
Box 17a: COUNTRY OF DESTINATION
Status: Conditional. Format: A2
Enter the code for the EU Member State country of final destination of the goods as known at the time of importation.
Box 17b: REGION OF DESTINATION CODE
Status: Not required
Box 18: IDENTITY AND NATIONALITY OF MEANS OF TRANSPORT ON ARRIVAL
Status: Conditional. Format: AN..27
Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed.
When requested procedure EU type is J or K (warehousing) or when mode of transport is “5” (postal) or “7” (fixed installations).
THEN No entry in this field will be permitted.
In all other circumstances completion of this box is mandatory.
Enter the identity of the means of transport on departure as follows:
• Sea:
If the mode of transport (box 26 if completed, otherwise box 25) is “1” (Sea), then data must consist of either:
o International Maritime Organisation (IMO)) ship identification number (format N7 – leading ‘0’ allowed), OR
o European Vessel Identification Number (ENI) (format N8 – must lead with the number ‘9’)
Note: both of these will need to satisfy the ships identification number algorithm.
• Air:
If mode of transport (box 26 if recorded, otherwise box 25) is “4” (Air), then the data
consists of the flight number and has format AN.8 where:
o AN..3 mandatory prefix identifying the airlines/operator N..4 mandatory number of the flight
o A1 optional suffix.
• Road:
If the mode of transport (box 26 if completed, otherwise box 25) is “3” (Road), then the data
consists of the vehicle registration number – if a tractor and trailer with different registration
numbers are used, enter the registration number of both the tractor and trailer.
• RoRo = Roll On/Roll Off Ferry Traffic:
o Accompanied RoRo: If the mode of transport is “3” then the data consists of the vehicle registration number
o Unaccompanied RoRo: If the mode of transport is “1” then the data consists of either:
o International Maritime Organisation (IMO) ship identification number (format N7 — leading ‘0’ allowed)
or
o European Vessel Identification Number (ENI) (format N8 — must lead with the number ‘9’). Note: both of these will need to satisfy the ships identification number algorithm.
• Rail:
If mode of transport (box 26 if completed, otherwise box 25) is “2” (Rail), then the data consists of the wagon number.
Box 19: CONTAINERS
Status: Not required for DTI
Box 20.1: DELIVERY CODE
Status: Mandatory. Format: A3
When delivery terms — 1° subdivision: incoterm is “EXW”, “FCA” “FAS” or “FOB”, and delivery terms — 3fd subdivision: Situation is “3” box 44 must contain at least one of the valuation complementary data (1V20, 1V21, 1V22, 1V23, 1V24 or 1V25).
When delivery terms — 1°” subdivision: incoterm is “CFR” and delivery terms — 3 d subdivision: Situation is “1” or “2” box 44 must contain the following valuation complementary data (1V21).
When delivery terms — 1°” subdivision: incoterm is “CPT” and delivery terms — 3f d subdivision: Situation is “1” or “2” box 44 must contain the following valuation complementary data (1V21).
When delivery terms — 1°” subdivision: incoterm is “DDP” box 44 must contain the following valuation complementary data (1V13).
Box 20.2: DELIVERY DESTINATION
Status: Mandatory. Format: AN..35 (free text)
Enter the place specified in the delivery terms.
Box 20.3: DELIVERY LOCATION
Status: Mandatory. Format: N41
Enter the code for the delivery destination location.
Box 21.2: NATIONALITY OF ACTIVE MEANS OF TRANSPORT CROSSING THE BORDER
Status: Conditional. Format: A2
Note: Box 21.2 is not required for imports by post or for imports by fixed transport installations.
Box 22.1: CURRENCY CODE
Status: Mandatory. Format: A3
Enter the appropriate currency code.
Box 22.2: TOTAL AMOUNT INVOICED
Status: Optional. Format: N..13.2
Enter the amount of the invoice in the currency specified in box 22.1.
When present, the total amount invoiced must be equal to the sum of the item price (box 42) declared for each item.
Box 24.1: NATURE OF TRANSACTION (1st code)
Status: Optional. Format: N2
Enter the appropriate code for the nature of the transaction.
Box 25: MODE OF TRANSPORT AT THE BORDER
Status: Conditional. Format: N2
Enter the appropriate code for the mode of transport by which the goods entered the customs territory of the Union.
Box 26: INLAND MODE OF TRANSPORT
Status: Conditional. Format: N2
If the office of exit (box 29) is not located in Ireland box 26 is mandatory, otherwise it must NOT be completed.
If Box 1.1 contains declaration type “ES” this box is not required.
Box 29: OFFICE OF EXIT
Status: Mandatory.Format: AN8
The office of exit is the customs office where the goods exit the customs territory of the Union.
Note: At import, the office of entry is the customs office at the first point of entry of the goods to
the EU. Therefore, for imports that travel to Ireland via another Member State, the office of entry
will be the customs office at the point of entry of the goods in the other Member State.
Where imports arrive directly into Ireland from a non-EU country, the office of entry will be the
Irish customs office at which the goods arrive. The vast majority of imports to Ireland arrive in
Ireland through another Member State and in all of these cases the customs office in the other
Member State should be the office referred to in box 29.
Box 30: LOCATION OF GOODS
Status: Mandatory. Format: AN8
Enter the code for the place the goods are located and can be examined.
Box 31: PACKAGES AND DESCRIPTION OF GOODS, MARKS AND NUMBERS CONTAINER NO.(s), NUMBER AND KIND
The 8 subdivisions of Box 31 are as follows:
Box 31.2: CONTAINER(S) NUMBERS
Status: Conditional. Format: AN11
Enter the identification number of the container(s), if appropriate.
Box 31.3: TYPE OF PACKAGE
Status: Conditional. Format: AN2
Box 31.3 must always be completed for the first item, however, for subsequent items contained in the same package type this box need not be completed. In this case box 31.8 should be completed referencing the item number where the package type details are contained.
Box 31.4: UNIQUE LINE OF PACKAGE REFERENCE
Status: Mandatory. Format: N8
Enter the line number of the goods item on the relevant transport document. This is required for each item (commodity code) on the customs declaration.
Box 31.5: NUMBER OF PACKAGES/PIECES
Status: Conditional. Format: N..5
Enter the total number of packages. The total number of packages for each goods item (box 31) must equal the number shown in box 6.
Where more than one item (commodity code) is contained in the package or package type box 31.5 will indicate the number of packages.
For subsequent items contained in the same package or package type box 31.5 need not be completed. In this case box 31.8 should be completed referencing the item where the number of packages is contained.
Where the type of packages is “VQ”, “VG”, “VL”, “VY”, “VR”, or “VO” box 31.5 is disabled.Where the type of packages is “NE”, “NF”, “NG”, box 31.5 mandatory. Otherwise box 31.5 is mandatory. Note: An entry must not be less than one.
Box 31.6: MARKS AND NUMBERS OF PACKAGES
Status: Conditional. Format: AN..42
Enter the identifying marks and numbers of the packages.
Where the type of packages is “VQ”, “VG”, “VL”, “VY”, “VR”, or “VO” box 31.6 is optional. Where the type of packages is “NE”, “NF”, and “NG” box 31.6 is optional. Otherwise box 31.6 is mandatory.
Box 31.7: DESCRIPTION OF GOODS
Status: Mandatory. Format: AN..80
Enter the normal trade description of the goods. The description must be expressed in terms
sufficiently precise to enable immediate and unambiguous identification and classification of the
goods.
This is required for each item (commodity code) on the customs declaration
Note it is not correct to copy the narrative associated with the reference in box 33 from the TARIC system.
Box 31.8: PACKAGES IN ITEM
Status: Conditional. Format: N2
Enter the item number in which the packages for this item is described (up to a maximum of 99).
Box 32: ITEM NO
Status: Mandatory. Format: N3
Enter the number of the item. The final item number on the customs declaration should equal the number of items shown in customs declaration box 5.
Item numbers must start at “001” and follow in sequence to a maximum of 100 items on any one customs declaration.
Box 33.1: COMBINED NOMENCLATURE CODE
Status: Mandatory. Format: AN8
Enter the eight-digit CN code for the goods item.
Box 33.2: TARIC CODE
Status: Mandatory. Format: AN2
Enter the two-digit TARIC code for the goods item.
Box 33.3: TARIC ADDITIONAL CODE 1
Status: Conditional. Format: AN4
Enter, if appropriate, the first commodity additional code, as per requirements as specified in the TARIC database.
Box 33.4: TARIC ADDITIONAL CODE 2
Status: Conditional. Format: AN4
Enter, if appropriate, the second commodity additional code, as per requirements as specified in the
TARIC database.
Box 33.5: NATIONAL CODE
Status: Conditional. Format: AN4
If appropriate, enter the national code (i.e. the excise code).
Box 34a: COUNTRY OF ORIGIN CODE
Status: Conditional. Format: A2
Enter the code for the country of origin of the goods for each item on the customs declaration.
Box 35: GROSS MASS
Status: Mandatory. Format: N..8.3
Gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
Enter the gross mass in kilograms. Gross mass must be greater than zero
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it is rounded off in the following manner:
• From 0.001 to 0.499: rounding down to the nearest kg
• From 0.5 to 0.999: rounding up to the nearest kg
• Gross masses of less than 1 kg are rounded as 0.xyz (example 0.654 for a package of 654 grams).
Box 36: PREFERENCE CODE
Status: Mandatory. Format: N3
The data entered in this box indicates the requested tariff treatment of goods, and various measures affecting customs duties.
Enter the three-digit preference code.
If box 36 specifies a quota request, the customs declaration is rejected if the code “1D24” is later that the system date or time.
Box 36: PREFERENCE CODE
Status: Mandatory. Format: N3
The data entered in this box indicates the requested tariff treatment of goods, and various measures affecting customs duties.
Enter the three-digit preference code.
If box 36 specifies a quota request, the customs declaration is rejected if the code “1D24” is later that the system date or time.
Box 37a.1: PROCEDURE REQUESTED
Status: Mandatory. Format: AN2
Enter the two-digit code for the procedure requested.
Box 37a.2: PROCEDURE PREVIOUS
Status: Mandatory. Format: AN2
Enter the two-digit code indicating the previous procedure.
Box 37b: PROCEDURE CATEGORY
Status: Mandatory. Format: AN3
Enter the code for the procedure category.
Box 38: NET MASS
Status: Mandatory. Format: N..8.3
Net mass is the mass of the goods without any packaging.
Enter the net mass in kilograms of the goods described in the relevant box 31.
The net mass must be equal to or lower than the gross mass (box 35) when present.
Where a net mass greater than 1 kg includes a fraction of a unit (kg), it is rounded off in the following manner:
• From 0.001 to 0.499: rounding down to the nearest kg.
• From 0.5 to 0.999: rounding up to the nearest kg.
• Net masses of less than 1 kg are entered as 0.xyz (e.g. 0.654 for a package of 654 grams).
Box 39: QUOTA
Status: Conditional: Format: N6
Enter the order number of the tariff quota where a quota is being requested.
Box 40: SUMMARY DECLARATION/PREVIOUS DOCUMENT
Status: Mandatory. Format: (A1)-(AN..6)-(AN..35)
For A1 enter one of the codes for the summary declaration/previous document
For “AN..6”, enter the abbreviation code for the relevant document.
For “AN..35” enter the identification number of the document.
Examples:
Where the document is a summary declaration in the form of a cargo manifest bearing the
number ‘2222’. The code for a summary declaration is ‘Xx’. The abbreviation code for a cargo
manifest is ‘785’.
This would be shown in box 40 as “X-785-2222”.
Where the document is an initial declaration by way of an entry in the records as item No. 5 on
8th February 2010. The code for an initial declaration is ‘Y’. The abbreviation code for entry in
the records is ‘CLE’. The identification number in the records will be ‘20100214-S’ (i.e. the date of
entry in the records and is the fifth item in the records for that date).
This would be shown in box 40 as “Y-CLE-20060214-5”.
Where the document is a T1 transit declaration, bearing the movement reference number
DE2380806. The code for a Previous Document is ‘2’.
The abbreviation code for a T1 Transit Declaration is ‘821’. This would be shown in box 40 as “Z-821-DE2380806”.
Note: Each element is separated by a dash (-).
Box 41: SUPPLEMENTARY NUMBER OF UNITS
Status: Conditional. Format: N..8.3
Enter the supplementary number of units as required by TARIC.
Box 42: ITEM PRICE
Status: Conditional. Format: N..9.2
Enter the price of the relevant goods item expressed in the currency of the invoice.
Note: Not required for customs warehousing (other than type D) customs declarations.
Box 43: VALUATION METHOD CODE
Status: Conditional. Format: N1
The completion of box 43 is conditional on the data entered in box 12.
If box 12 contains code A, B, C, D, F, G or N, box 43 is mandatory otherwise it is optional.
If box 12 contains code J, box 43 should not be completed. Leave blank.
Box 44 (General): ADDITIONAL INFORMATION/DOCUMENTS PRODUCED/ CERTIFICATES AND AUTHORISATIONS
Box 44 codes can be separated between additional information (AI) and Documents/Certificates/Authorisations (DCA).
Box 44 is also broken down between the identifier code and the description/details of documents:
• Additional information and attachments and their reference have to be present at the time of submission of the declaration.
• Missing mandatory box 44 codes will result in rejection of the declaration.
• Box 44 codes must match the format as specified in Appendix 21.
• Declared attachments are validated.
Box 44.1: IDENTIFIER CODE
Status: Optional. Format: AN..5
Box 44.1 must contain at least one of the following invoice codes: D005, DOO8, N325, N380, N864, N935, 1NO9, 1N21, 1N22, and 1N99.
This box must also contain at least one of the following transport document codes: N235, N271, N703, N704, N710, N714, N720, N722, N730, N740, N741, N750, N760, N785, N787, N952 and N955, excluding warehousing customs declarations , that is where box 37a is 76 or 77.
The value of the transport document codes, together with the transport document number (box 44.2) must also meet the following business rules, otherwise it is optional.
• If “mode of transport” (box 26 if completed, otherwise box 25) is “1” (Sea), box 44 must contain
one of the following codes: N703, N704, N705, N714 and there must only be one document
number associated with the code (that is only declares one transport document number for any
transport document codes).
• If “mode of transport” (box 26 if completed, otherwise box 25) is “4” (Air), box 44 must contain
one of the following codes: N703, N740, N741, and there must only be one document number
associated with the code (that is only declares one transport document number for any
transport document code).
Where transport document code is “N741”, the document reference number must be the airway
bill reference number and has format N11 where:
• N3: IATA code of company
• N7: IATA code reference number
• N1: IATA check digit.
The system will check that the (N3) IATA code matches an existing airline as well as satisfying
the airway bill check digit algorithm.
Estimated Time of Departure (ETD)1D24
Status: Mandatory. Format: CCYYMMDDhhmm
Roll On/Roll Off traffic:
To ensure sufficient detail is captured on Import declarations for “RoRo’ traffic the following three new box 44 codes have been created to capture the RoRo Registration Number, RoRo Ship ID or declaration that the Goods are being removed from temporary Storage:
1D94 = RoRo Ship ID (MO/ENI number)
Status: Mandatory. Format: CCYYMMDDhhmm
1D95 = RoRo Unaccompanied Trailer registration number
1D96 = Release from Temporary Storage
Where mode of transport is ‘3’ and Box A is a Sea Port, 1D94 is Mandatory.
Where mode of transport is ‘1’, and is Unaccompanied Roll on Roll off traffic, 1D95 must be input.
When requested procedure EU type is J or K (warehousing), 1D94 and 1D95 must be input.
When Import Declaration is for goods being removed from Temporary Storage (i.e. goods already arrived in the Republic of Ireland) 1D96 must be input, then 1D94 & 1D95 not required.
Box 44.2: ADDITIONAL INFORMATION OR DOCUMENTS/CERTIFICATES/AUTHORISATIONS
Status: Optional. Format: As specified in the appendix (21)
Enter the description of the additional information or enter the reference that identifies the certificate/document/authorisation.
Box 45: ADJUSTMENT
Status: Conditional. Format: N..14.2
Box 45 must be completed where box 12 contains code “U.”
Enter the amount in euro, which has been added to or subtracted from the statistical value. Where there is no adjustment enter “0.00”.
Box 46: STATISTICAL VALUE
Status: Mandatory. Format N..9.2
Enter the value of the goods in euro. The value of box 46 is arrived at as follows: box 42 (item price) divided by box 23 (exchange rate) less (sum of complementary data 1V10 to 1V16) plus (sum of complementary data 1V20 to 1V39 and 1V49).
47.5: METHOD OF PAYMENT CODE
Status: Conditional. Format: Al
For a Direct Trader Input customs declaration the method of payment code is only provided once at header level.
Box 48: DEFERRED PAYMENT
Status: Conditional. Format AN..12
Where duty/tax is payable enter the account number to which payment of the duty/tax is to be debited. Enter one of the following Revenue numbers by its alphabetic code, as specified below:
VAT _ followed by the Value Added Tax registration number.
CAE followed by the customs and excise registration number.
Box 49: IDENTIFICATION OF WAREHOUSE
Status: Conditional. Format: (A1)(AN..14)(A2)
Box 49 is mandatory only where the goods are involved in a warehousing procedure, otherwise leave blank.
For A1 enter the code for the type of warehouse.
For AN..14 enter the warehouse identification number allocated by the competent authority.
For A2 enter the country code for the EU Member State of the EU which authorised and issued the warehouse identification number.
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