As explained in Information Note 22/2024, the word "DISCREPANCIACC507" should only be used as a container identifier in an export declaration when the actual container identifier is not known at the time of submitting the declaration, and in addition, these fictitious identifiers must be replaced in the CC507CEnt message (Notification of arrival at the Customs Office of Exit) by the actual container identifiers presented at the customs office of exit of the export.
The information is expanded to add the word "DISCREPANCY" as valid. So "DISCREPANCIACC507" and "DISCREPANCIA" are valid words for the NI 22/2024 assumption.

In addition, to facilitate compliance with NI 22/2024, the following validations have been put into effect:

Duplicate containers will not be allowed in an export declaration, except for the values "DISCREPANCIA" and "DISCREPANCIACC507", which may be duplicated, precisely for the purpose of indicating that there are several containers with as yet unknown identifiers. As many fictitious container identifiers must be indicated as there are real containers in the export.

The values "DISCREPANCIA" and "DISCREPANCIACC507" cannot be used in declarations whose declared exit customs is not Spanish, since this is a specifically national solution.

The values "DISCREPANCIA" and "DISCREPANCIACC507" cannot be declared as real identifiers in a discrepancy in the CC507CEnt message.

Each of the values "DISCREPANCIA" and "DISCREPANCIACC507" in the original declaration must be replaced in the CC507CEnt message by the actual container identifier. For this purpose, the Discrepancies group will be used, referring to the replaced container by its sequence number and the actual container identifier.

Please note that in case of discrepancies in the CC507CEnt message, container identifiers may be replaced or removed from those indicated in the original declaration, but additional identifiers may not be added.