Authorisation for using a single commodity code

Customs may, upon application by the declarant, agree that the goods cleared with one customs declaration be declared using a single commodity code, if declaring each of the goods in accordance with its tariff subheading would entail a burden of work and expense disproportionate to the import or export duty chargeable.

The commodity code with the highest import duty chargeable shall be provided in the customs declaration. Authorisation for using a single commodity code is not issued if the consignment contains products subject to commercial policy measures or restrictions.

The declarant / representative must classify all the goods in accordance with their tariff subheadings to establish the following:

  • the commodity code with the highest import duty
  • whether commercial policy measures are applied to the products or
  • whether the products are subject to restrictions

The invoice that indicates these details is

  • sent to Customs as an attachment to the electronic customs declaration or
  • presented as an additional document to the SAD.

Authorisation for using a single commodity code is not issued in a case where goods are to be placed under a special procedure. The use of special procedures is subject to authorisation. The commodity codes to which the authorisation applies are indicated in the authorisation. Also, records must be kept of the goods placed under the special procedure and a bill of discharge must be presented to the supervising customs office.

Points to consider

Apply for the authorisation by message or in the customs declaration service with EU Additional procedure code F47 or by using code 7TKL in box 44 of the SAD-form (Authorisation to apply Article 177 of the UCC). Send the invoice to Customs as an attachment to the message or as additional document to the SAD. 

The authorisation will not be issued

  • if the consignment contains products subject to restrictions or
  • if the consignment is subject to commercial policy measures (e.g. anti-dumping duty/countervailing duty) or
  • if the goods are placed under a special procedure.
  • the commodity code with the highest import duty according to the tariff/preferential treatment
  • the customs value of the whole consignment as customs value
  • the quantity of the whole consignment as quantity 
  • code FIXXX in the additional information on the goods item or code XXX in box 44 of the SAD and the explanation: no commercial policy measures are applied, no products subject to restrictions in the message declaration in the additional information on the goods item.

                            

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