24.1 Summary declaration/Previous document [Box 40] [Conditional]
Where the declaration concerns goods re-exported, the reference data of the declaration entering goods for the previous customs procedure under which the goods were placed must be entered. The goods item identifier shall be provided in case of export of goods previously placed under a Customs or tax warehouse procedure.
Each code has three components. The first component consists of three different letters and is used to distinguish between the three categories mentioned below. The second component, which consists of a combination of digits and/or letters, serves to identify the type of document. The third component represents the particulars need to recognise the document, either its identification number or another recognisable reference.
1. The first component
‘X’ the summary declaration
‘Y’ the initial declaration
‘Z’ the previous document
2. The second component
Choose the abbreviation for the document from the list of abbreviations under the Document Type field drop down.
3. The third component
The identification number of another recognisable reference of the previous document declared in this field.
Example 1:
The previous document is a T1 transit document to which the office of destination has assigned the number ‘238544’. The code will therefore be ‘Z-821-238544’. ‘Z’ for previous document, ‘821’ for the transit procedure and ‘238544’ for the document’s registration number (or the MRN for the NCTS operations).
Example 2:
A commercial invoice, the code will be ‘Y-380-484948393’. ‘Y’ for initial declaration, ‘380’ for commercial invoice and ‘484948393’ for the invoice’s number.
Example 3:
The previous document is an import declaration placing non-community goods in a customs warehouse reference number 2015602311111. The code, if the export declaration, is taking out stock from a customs warehouse, will be ‘Z-BWA-2015602311111’. ‘Z’ for previous document, ‘BWA’ for the import declaration and ‘238544’ for the document’s registration number.