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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

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