Group 8: Other Data Elements (Statistical Data, Guarantees and Tariff Related Data)
Updated 9 January 2024
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DE 8/2 Guarantee Type and Cash Accounts (Box 44 and Box 52: Guarantee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | Guarantee type: an1 | 9x | NA |
This Data Element (DE) is not required on clearance requests using procedure codes 00 08 or 00 09 in DE 1/10.
This data element is only required on a C21i where a guarantee is required to release the goods, or a Cash Account is being used to pay or secure the charges.
All Declaration Categories:
Enter Code ‘Y’ where Cash Accounts are being used to pay/ secure the duties and other charges concerned (for example, where code ‘N’ or ‘P’ is declared in DE 4/8 (Method of Payment)).
For goods released using a Community Customs Code authorisation:
Enter code ‘0’ in DE 8/2.
For all other methods of payment or guarantee:
Using the relevant code from the table below, enter the type of guarantee to be used.
Where document code C505 is declared in DE 2/3 (Document Codes) and authorisation type code CGU is declared in DE 3/39 (Holder of the Authorisation), ‘1’ must be declared in this data element.
Please refer to the Procedure Code completion notes in Appendix 1 for specific guidance on the completion rules for this data element according to the guarantee requirements of the particular procedure being requested in DE 1/10 (Procedure Code).
| Description | Code |
|---|---|
| For guarantee waiver (Article 95(2) of the Code) | 0 |
| For comprehensive guarantee (Article 89(5) of the Code | 1 |
| For individual guarantee in the form of an undertaking by a guarantor (Article 92(1)(b) of the Code) | 2 |
| For individual guarantee in cash or other means of payment recognised by the customs authorities as being equivalent to a cash deposit, made in euro or in the currency of the Member State in which the guarantee is required (Article 92(1)(a) of the Code | 3 |
| For individual guarantee in the form of vouchers (Article 92(1)(b) of the Code and Article 160) | 4 |
| For guarantee waiver where the amount of import or export duty to be secured does not exceed the statistical value threshold for declarations laid down in accordance with Article 3(4) of Regulation (EC) No 471/2009 of the European Parliament and of the Council (15) (Article 89(9) of the Code) | 5 |
| For individual guarantee in another form which provides equivalent assurance that the amount of import or export duty corresponding to the customs debt and other charges will be paid (Article 92(1)(c) of the Code) | 7 |
| For guarantee not required for certain public bodies (Article 89(7) of the Code) | 8 |
| For guarantee furnished for goods dispatched under TIR procedure | B |
| For guarantee not required for goods carried by fix transport installations (Article 89(8)(b) of the Code) | C |
| For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(a) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | D |
| For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(b) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | E |
| For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(c) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | F |
| For guarantee not required for goods placed under the temporary admission procedure in accordance with Article 81(d) of Delegated Regulation (EU) 2015/2446 (Article 89(8)(c) of the Code) | G |
| For guarantee not required for goods placed under the Union transit procedure in accordance with Article 89(8)(d) of the Code | H |
| Cash Accounts (to be used for payment or security purposes) | Y |
Notes:
Where document code C505 is declared in DE 2/3 (Document Codes) and Authorisation Type Code ‘CGU’ is declared in DE 3/39 (Holder of the Authorisation), the Customs Comprehensive Guarantee (CCG) number must be declared where held.
‘Guaranteenotrequired’ may only be used in lieu of the CCG number where an exemption applies from the need to hold a CCG, such as:
- Deferment accounts authorised under the Community Customs Code (use code ‘0’ in DE 8/2)
- Goods below the statistical threshold (use code ‘5’ in DE 8/2)
- Declarations made by public bodies/ government agencies (use code ‘8’ in DE 8/2)
- Fixed energy installations (use code ‘C’ in DE 8/2)
Where eligible for an exemption:
- Document Code C505 must still be declared in DE 2/3 with ‘Guaranteenotrequired’ used in lieu of an authorisation number
- Code CGU must be declared in DE 3/39 with the EORI number of the person who is claiming the guarantee exemption.
- ‘Guaranteenotrequired’ must be declared in DE 8/3 in lieu of the guarantee number.
9 instances of this data element can be declared at header level.
A code is not required when deferment is only being used to secure other taxes or charges (for instance, not used to secure customs duty).
DE 8/3 Guarantee Reference (Box 52: Guarantee)
| Declaration Categories | Field format | No. of occurrences at header level | No. of occurrences at item level |
|---|---|---|---|
| C21i | GRN: an..24 OR Other guarantee reference: an..35 + Access code: an..4 + Currency code: a3 + Amount of import or export duty and, where Article 89(2) first subparagraph of the Code applies, other charges: n..16,2 + Customs office of guarantee: an8 |
99x | NA |
This data element is not required on clearance requests using procedure codes 0008 or 0009 in DE 1/10.
This data element is only required on a C21i where a guarantee is required to release the goods, or a Cash Account is being used to pay or secure the charges.
All Declaration Categories:
For Cash Accounts:
Enter the GB or XI EORI number of the holder of the Cash Account being used to pay/ secure any duties and charges where Method of Payment codes ‘N’ or ‘P’ are declared in DE 4/8 (Method of Payment).
For Customs Comprehensive Guarantees:
Where document code C505 is declared in DE 2/3 (Document Codes) and authorisation type code CGU is declared in DE 3/39 (Holder of the Authorisation), then the comprehensive guarantee reference number must be declared in this data element.
For all other methods of payment or guarantee:
Enter the GB or XI reference number of the guarantee.
Notes:
Where document code C505 is declared in DE 2/3 (Document Codes) and Authorisation Type Code ‘CGU’ is declared in DE 3/39 (Holder of the Authorisation), the Customs Comprehensive Guarantee (CCG) number must be declared where held.
‘Guaranteenotrequired’ may only be used in lieu of the CCG number where an exemption applies from the need to hold a CCG, such as:
- Deferment accounts authorised under the Community Customs Code (use code ‘0’ in DE 8/2)
- Goods below the statistical threshold (use code ‘5’ in DE 8/2)
- Declarations made by public bodies/ government agencies (use code ‘8’ in DE 8/2)
- Fixed energy installations (use code ‘C’ in DE 8/2)
Where eligible for an exemption:
- Document Code C505 must still be declared in DE 2/3 with ‘Guaranteenotrequired’ used in lieu of an authorisation number
- Code CGU must be declared in DE 3/39 with the GB or XI EORI number of the person who is claiming the guarantee exemption.
- ‘Guaranteenotrequired’ must be declared in DE 8/3 in lieu of the guarantee number.
99 instances of this data element can be declared at header level.
Please refer to the Procedure Code completion notes in Appendix 1 for specific guidance on the completion rules for this data element according to the guarantee requirements of the particular procedure being requested in DE 1/10 (Procedure Code).