2.2.5. What regime code?

In the customs declaration with data set H7, the procedure code "40 00" must be used, as provided for in Annex B of AE CAU :

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

Shipments are not eligible for exemption from import duties if, prior to their release for free circulation, they were placed under another customs regime. Storage (in a customs warehouse or free zone) is therefore not permitted, with the exception of temporary storage (DT), as this would contradict the requirement for direct dispatch provided for in Article 23, paragraph 1 of the RFA .

This means that goods initially placed in a customs warehousing procedure cannot be declared using the customs declaration with data set H7. 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 data set H7. In both cases, the regime code will be “40 00”.