Free-of-charge and chargeable goods must be declared in separate customs declarations, except for online clearances and postal consignments by private persons, where all the goods in the item to be cleared are declared in the same declaration.
In an import declaration, the nature of transaction is indicated with a code in the code list 0034. This detail is provided at transaction level in a message-format declaration and in box 24 on the SAD.
The nature of transaction codes for free-of-charge goods are 29, 30 and 99.
The values of free-of-charge goods are provided as follows:
in the additional information on the goods item (SAD Box 44), the value of the goods is indicated with the code XLX, and the reason why the goods are free of charge is provided as the XXX explanation.
The document with which the value of free-of-charge goods is provided can be e.g. a pro forma invoice (code N325).
The value of goods partially or entirely free of charge is determined according to the price at which the goods would be sold to the Union.