e) The ED 12 08 000 000 “RUE reference number”

This data element corresponds to the unique commercial reference assigned by the seller to the transaction or order in question. It may take the form of World Customs Organization codes (WCO codes, ISO 15459) or equivalent.

It allows access to underlying commercial data of interest to customs, which could facilitate and expedite any potential control activity. It is therefore advisable to provide this data element wherever possible. This ED It is optional for the person submitting the customs declaration. The note regarding this ED specifies that this entry may be used to indicate the identifier of the operation, if the goods are declared for release into free circulation within the framework of the special regime for distance sales of goods imported from third countries or third territories contemplated in title XII , chapter 6, section 4, of Directive 2006/112/EC. However, as it is optional, this information can be provided independently of the import VAT collection mechanism used.

It is important to note that this transaction identifier is not identical to the transport document number (for example, the air waybill number for express shipments or the S10 barcode for postal shipments), which is a number assigned to the shipment by the transport operator.

The transaction identifier is also not identical to the VAT identification number of IOSS , but refers to the sales transaction (for example, the order number) and is usually It is assigned by the seller for commercial purposes, so it is your decision to determine its structure, although the required format (an...35) must be respected. Therefore, a single numerical range can be used regardless of which Member State is the consuming or importing Member State.

For grouped orders, the transaction identifier, if provided, refers to the individual orders in relation to the declaration item in question.