As of February 9, 2021, export declarations that do not meet the following conditions will be rejected:　

If box 1.1 is equal to "CO",　

then, the country in box 17 must be a country of the European Union or the QR or QV codes 　

and, the customs office where the declaration is presented cannot be from Ceuta or Melilla.　

If box 1.1 is equal to "EU",　

then, the country in box 17 must be one of these: (CH, GB, IS, LI, MK, NO, TR, XS)　

If box 1.1 is equal to "EX", 　

then, the country in box 17 cannot be any of those mentioned above, but AD, SM, DE and IT and the codes QP, QS and QW are allowed　

As a Spanish exception: If box 1.1 is equal to "EX" and the Customs office of departure is Spanish, then the country in box 17 can be QR 　

The following must be taken into account:　

Shipments to Ceuta and Melilla must be declared with the "EX" code and the specific code for these seats (XC and XL) must be included in the destination country.　

Re-exports of non-Union merchandise (for example, merchandise previously linked to DA or processed products from the Active Processing Regime) must be declared with an EX code and cannot have a Member State of the European Union, Spain, as the destination country. including. These shipments within the customs territory of the Union must go in T1

Provisioning (indirect departures cannot be made through other Member States):　

• From Union goods to Union ships/aircraft: box 1.1 = CO and box 17 = QR.　
• From non-Union goods to Union ships/aircraft: box 1.1 = EX and box 17 = QR.　
• Any type of merchandise to non-Union ships/aircraft: box 1.1 = EX and box 17 = QS.