2.2.5. What regime code?

In the customs declaration with the H7 data set, the procedure code “40 00” must be used, in accordance with the provisions of Annex B of AE CAU :

'H7 → Customs declaration for release into free circulation in respect of a consignment benefiting from exemption from import duties in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No. 1186/2009 → 40 00»

Consignments are not eligible for exemption from import duties if, before being released for free circulation, they were placed under another customs regime. Therefore, storage (in a customs warehouse or free zone) is not permitted, with the exception of temporary storage (DT), as it would contradict the direct dispatch requirement provided for in Article 23(1) of RFA .

This implies that goods initially placed under a customs warehousing procedure cannot be declared using the customs declaration with the H7 data set. However, goods in DT or placed under the transit procedure immediately after their arrival in the customs territory of the Union or before such arrival may be declared using this customs declaration with the set of H7 data. In both cases, the regime code will be "40 00".