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Import and Export Manual for low value shipments

n) The ED 18 02 000 000 “Supplementary units”

The note regarding this ED requires that, where applicable, for the corresponding article, the quantity expressed in the unit provided for in Union legislation, published in TARIC (Integrated Tariff of the European Communities), be indicated.

This note should be read in conjunction with footnote 56 of annex B of AD CAU : This information will only be required if the declaration concerns goods covered by Article 27 of Regulation (EC) No 1186/2009 or Article 2 of Council Directive 2006/79/EC.

This means that this data element is only required in the context of shipments between consumers (from individual to individual), in case the nature of the goods is subject to quantity restrictions (tobacco products, alcohols and alcoholic beverages, perfumes and toilet waters).

 Ex.A box of cigars is sent as a gift.

Amount: The box contains ten cigars.

Supplementary unit: 0.01.