Volume 3 Appendix C 1 APPENDIX C 1 COUNTRY/CURRENCY ...
Volume 3 Appendix C 1 APPENDIX C 1 COUNTRY/CURRENCY ...
Volume 3 Appendix C 1 APPENDIX C 1 COUNTRY/CURRENCY ...
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<strong>Volume</strong> 3<br />
<strong>Appendix</strong> C11<br />
Code I/E Lvl Description Details to be Declared<br />
Y041 I H VAT registered customer in EU state of final destination. VAT identification number of the<br />
customer who is liable for the VAT on<br />
the intra-Community acquisition of<br />
goods in accordance with Article 200(1)<br />
of the VAT Directive.<br />
Used for the customer in the Member<br />
State for which the goods are bound; it<br />
cannot be used by a non VAT registered<br />
person.<br />
Y042 I H UK established and VAT registered agent appointed to act as VAT identification number of the UK<br />
importer. VAT registered/established agent<br />
appointed to act as importer by a trader<br />
who is not established and VAT<br />
registered in the UK. The appointed<br />
agent/importer will be treated as<br />
importing and supplying the goods as<br />
the principal (see Public Notice 702,<br />
section 2.7 for the UK agent tax<br />
responsibilities); it cannot be used by a<br />
non VAT registered person.<br />
Y915 E I Reference Identification Number issued by the European Use of one of the following status codes<br />
Commission confirming that the necessary permission has been (see <strong>Appendix</strong> C10 for definitions) IP,<br />
given for the export of chemical substances and preparations in<br />
accordance with Regulation (EC) No 689/2008 on the export and<br />
UP, XA, XB, XX.<br />
import of dangerous chemicals. Enter the Reference Identification<br />
Number issued by the European<br />
Commission.<br />
Y927 B I Code for fish and fish products excluded from the IUU catch Use status code XX (see appendix C10<br />
certificate requirement. for definitions). This document code is<br />
Commission Regulation (EC) No 1010/2009 laying down detailed<br />
rules for the implementation of Council Regulation (EC) No<br />
1005/2008 establishing a Community system to prevent, deter<br />
and eliminate illegal, unreported and unregulated fishing.<br />
to be used for fish/fish products which<br />
are listed in Annex 1 of Regulation<br />
1005/2008 as not requiring a catch<br />
certificate.<br />
Note: document code Y927 is not<br />
Commission Regulation (EU) No 86/2010 amending Council required for those fish/fish products<br />
Regulation No 1005/2008 and Commission Regulation (EC) No falling within commodity codes that are<br />
1010/2009. completely excluded from the scope of<br />
the Regulations. Example: eels caught<br />
in marine waters declare code C673;<br />
eels caught in fresh water declare code<br />
Y927; eels from acquaculture, obtained<br />
from fry or larvae declare code Y927.<br />
Freshwater crayfish, however, are not<br />
subject to IUU control and therefore no<br />
document code should be declared.<br />
(These examples were correct at time of<br />
printing and are intended to assist in<br />
deciding which document code is<br />
declared or if one is necesssary. This<br />
advice is not definitive and you should<br />
check current regulations in The Official<br />
Journal of the EU or with lead<br />
department Defra).<br />
1.11.12/10 9—119<br />
Customs Tariff Vol 3<br />
VOLUME 3 <strong>APPENDIX</strong> C11