b) The ED 12 01 000 000 Previous document

The purpose of ED 12 01 000 000 is to establish a link between the different customs formalities and promote the traceability of goods for customs purposes. It allows customs to verify that the goods have complied with the entry and import formalities. It requires indicating the reference to a preceding document, for example, the temporary storage declaration or the entry summary declaration (DSE), in the case of submitting a customs declaration of release for free circulation. The footnote [72]⁷ of Annex B to AD CAU allows a waiver of the indication of this reference in case the declaration processing system of the Member State concerned can establish such a link based on other information (such as the transport document number) available in the customs declaration.

In this case, the indication of the identifier of the preceding document may be dispensed with and, in its place, the number of the transport document indicated in ED may be used. 12 05 000 000 to identify previous formalities, mainly in the case of those Member States that have an integrated computerized entry and import system and when the DSE has been submitted in the importing Member State.

⁷Member States may waive this obligation if their systems allow them to automatically and unambiguously deduce this information from the other data in the declaration.