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",　

So the country in box 17 must be a country in the European Union or the QR or QV codes 　

and the customs office where the declaration is submitted cannot be in Ceuta or Melilla.　

If box 1.1 equals "EU",　

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

If box 1.1 equals "EX", 　

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

As a Spanish exception: If box 1.1 is equal to "EX" and the exit Customs is Spanish, then the country in box 17 may 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 places (XC and XL) must be included in the destination country.　

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

Refreshments (indirect departures via other Member States are not permitted):　

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