Common codes when claiming preferential treatment
When you submit customs declarations and request preferential treatment for goods you must declare certain codes. This is an overview of the most common codes.
Field 36, preferences:
- 200 – GSP (GSP certificate form A, invoice declaration or certificate of origin)
- 300 – Free trade agreements and other agreements
- 400 – Turkey, Customs Union (commodity certificate A.TR)
Field 44, Annexes:
GSP
- N865 – GSP certificate form A (no new GSP certificates may be issued after 1 January 2021)
- N864 – Invoice declaration
- U164-U167 – Certificate of origin. Enter the date of issue of the certificate of origin (using the YYYYMMDD format) as the identity number.
- C100 – and Rex number (number for registered exporters) is entered if the U code is U164 or U165.
< EUR 6,000 | > EUR 6,000 | |
---|---|---|
REX | U164 | U165 |
Non-REX | U166 | U167* |
* U167 is used if the certificate of origin is issued by a different EU country in the form of a substitute certificate of origin, and the value of the original goods in the original consignment exceeds EUR 6,000. In such cases the consigner should furnish the consignee in the other EU country with a copy of the original certificate of origin, which the consignee should present to customs authorities upon request.
Example: A consignment with a value exceeding EUR 6,000 arrives to Germany from India and is placed in a customs warehouse. The German importer forwards some of the goods to Sweden. The value of the consignment arriving in Sweden does not exceed the value limit of EUR 6,000, but the importer should enter code U167 in the Import Declaration, as the value of the original consignment exceeded EUR 6,000.
Treaty with Japan
- U110 – valid certificate of origin for the consignment
- U111 – valid certificate of origin for several consignments with identical products
- U112 – claim for preferential treatment based on the importer’s knowledge
Comprehensive Economic and Trade Agreement (CETA) with Canada
- N864 declaration of origin
Treaty with the United Kingdom
- U116 – Certificate of origin
- U118 – valid certificate of origin for several consignments with identical products
- U117 – the claim for preferential treatment is based on the knowledge of the importer
Other agreements
- N864 – invoice declaration and declaration of origin
- U048 – EUR-MED invoice declaration and EUR-MED declaration of origin
- N954 – commodity certificate EUR.1
- U045 – commodity certificate EUR-MED
- N018 – commodity certificate A.TR
One or more document codes are entered, followed by an identity number for certificates or registrations forming the basis for the declaration.
All document codes can be found in Tulltaxan (Tariq) by clicking the menu Kodförteckning (Code List) and search for the code type Dokumentkoder (Document Codes).
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