Commission Implementing Regulation (EU) 2019/1394 of 10 September 2019 amending and correcting Implementing Regulation (EU) 2015/2447 as regards certain rules on surveillance for release for free circulation and exit from the customs territory of the Union

Article 176(1)(c) and Article 241(1) first subparagraph of Delegated Regulation (EU) 2015/2446Discharge of inward processingIP and the relevant authorisation number or INF number’00700Article 241(1) second subparagraph of Delegated Regulation (EU) 2015/2446Discharge of inward processing (specific commercial policy measures)IP CPM00800Article 238 of Delegated Regulation (EU) 2015/2446Discharge of temporary admissionTA and the relevant authorisation number00900;

(3) in the table under heading On import: Code 1xxxx, the rows corresponding to codes 10200, 10300 and 10500 are deleted;

(4) the rows corresponding to codes 20100 and 20200 are replaced by the following:

Article 18 of the common transit procedure ()Export from one common transit country subject to restriction or export from the Union subject to restriction20100Article 18 of the common transit procedure ()Export from one common transit country subject to duties or export from the Union subject to duties20200;

(5) in the table under heading On export: Code 3xxxx, in the last column of the second row, the figure 30400 is replaced by the figure 30700;

(h) in heading 3/40. Additional fiscal references identification no, in subheading 1. Role code, in the row corresponding to Role Code FR2, the text in the third column (Description) is replaced by the following:

Person liable for the payment of Value Added Tax on the intra-Union acquisition of goods in accordance with Article 200 of Directive 2006/112/EC;

(i) in heading 3/40. Additional fiscal references identification no, in subheading 1. Role code, the following rows are added:

FR5Vendor (IOSS)Taxable person making use of the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC and holder of the VAT identification number referred to in Article 369q therein.FR7Taxable person or of the person liable for payment of VATVAT identification number of the taxable person or of the person liable for payment of VAT where the payment of VAT is postponed in accordance with Article 211 second subparagraph of Directive 2006/112/EC.;

(j) in heading 4/17. Preference, in row 19, the text is replaced by the following:

Temporary suspension for products imported with an authorised release certificate EASA Form 1 or an equivalent certificate;

(k) heading 7/13. Equipment supplier type code is replaced by 7/13. Container supplier type code;

(l) in heading 8/2 Guarantee type, in the second column (Code) of the seventh row, 7 is replaced by I.