IV.1.5.2. Rules applicable to goods provided with packaging

In the case of goods provided with packaging, the following rules will apply:

1. Non-Union goods whose packaging does not have Union status

   A single T1 document must be completed for the goods and their packaging.

2. Non-Union goods whose packaging has Union status

   In all cases, a single T1 document must be completed for the goods and their packaging.

3. Union goods referred to in Article 189 of the AD and whose packaging does not have Union status

   A single T1 document must be completed for the goods and their packaging.

   However, where such goods are released for free circulation instead of being exported from the specified customs territory, the customs status of Union goods may only be applied to them upon presentation of a T2L document issued subsequently.

   Aside from the possible need to repay the export refund for agricultural products, the aforementioned T2L document can only be obtained upon payment of the customs duties applicable to the packaging.

4. Union goods fitted with packaging that does not have Union status exported from the customs territory of the EU to a third country that is not a common transit country

   A T1 declaration must be completed for packaging to ensure that, if the packaging is released for free circulation, it cannot benefit from the customs status of EU goods. Said document must bear one of the following mentions:

   BG General stock
   CS zboží Unie
   DA fælleskabsvarer
   DE Unionswaren
   EE Ühenduse kaup
   THE κοινοτικά εμπoρεúματα
   ES community goods
   FR community dealers
   IT merci unionali
   LV Savienības preces
   LT Bendrijos prekės
   HU közösségi áruk
   MT Merkanzija Komunitarja
   NL communautaire goederen
   PL towary unijne
   PT mercadorias comunitárias
   RO Mărfuri unionale
   SI skupnostno blago
   SK Tovar Únie
   FI unionitavaroita
   SV gemenskapsvaror
   EN Union goods
   HR Roba Unije

5. Union goods containing packaging that does not have Union status exported from the EU customs territory to a common transit country

   A single T1 document must be completed for the goods and their packaging. The document shall bear the terms "Community goods", as indicated above, and "T1 packaging", as indicated below.

   Issued to another Member State in the case referred to in Article 227 of the UCC.

   A single T2 document must be completed for the goods and their packaging upon payment of the customs duty applicable to the packaging.

   If the interested party does not wish to pay the customs duties corresponding to the packaging, the T2 document must bear one of the following indications:

   BG T1 колети
   CS obal T1
   DA T1 emballager
   FROM T1-Umschließungen
   EE T1-pakend
   EL συσκευασία T1
   ES T1 containers
   FR emballages T1
   IT imballaggi T1
   LV T1 iepakojums
   LT T1 pakuotė
   HU T1 göngyölegek
   MT Ippakkjar T1
   NL T1-verpakkingsmiddelen
   PL opakowania T1
   PT Embalajegens T1
   RO Packaging T1
   SI pakiranje T1
   SK Obal T1
   FI T1-pakkaus
   SV T1-förpackning
   IN T1 packaging
   HR T1 pakiranje

6. Mixed shipment

• Shipments containing in a single container goods subject to the T1 procedure and goods subject to the T2 procedure.

Separate declarations must be drawn up according to the status of the goods. In box 31, the quantities of split shipments must be indicated, and at the top of this box, the designation and numbers of the other documents completed for the mixed shipments considered. The declarations must bear one of the following statements:

BG Общностни колети
CS obal Unie
DA fælleskabsemballager
DE gemeinschaftliche Umschließungen
EE Ühenduse pakend
THE κοινοτική συσκευασία
ES community packaging
FR emballages communautaires
IT imballaggi unionali
LV Savienības iepakojums
LT Bendrijos pakuotė
HU közösségi göngyölegek
MT Ippakkjar Komunitarju
NL communautaire verpakkingsmiddelen
PL opakowania unijne
PT empanadagens comunitárias
RO Amblaje unionale
SI skupnostno pakiranje
SK Obal Únie
FI yhteisöpakkaus
SV gemenskapsförpackning
EN Union packaging
HR Pakiranje Unije

If the mixed shipment is provided with a T1 container, a single T1 document must be drawn up for the goods and their containers.

• Mixed shipments containing in a single container goods subject to the T1 procedure and goods not covered by the transit regime.

A single declaration must be drawn up. In box 31, the quantities and nature of the goods in split shipments using the T1 procedure must be indicated, along with one of the following statements:

BG These are not covered in transit
CS zboží není v režimu tranzitu
DA varer ikke omfattet af forsendelsesprocedure
DE nicht im Versandverfahren befindliche Waren
EE Kaubad ei ole transiidi protseduuril
THE Eμπoρεúματα εκτός διαδικασίας διαμετακόμισης
ES goods outside the transit procedure
FR marchandises hors transit procedure
IT merci non linked to a transit procedure
LV Precēm nav piemērota tranzīta proceedūra
LT Prekės, kurioms neįforminta tranzito proceedūra
HU nem továbbítási eljárás allá tartozó áruk
MT Merkanzija mhux koperta bi proċedura ta' transitu
NL geen douanevervoer
PL towary nieprzewożone w procedural tranzytu
PT mercadorias are not covered by a transit procedure
RO Mărfuri neplasate în regime de tranzit
SI blago, ki ni krito s tranzitnim postopkom
SK Tovar nie je v tranzitnom režime
FI tavaroita, jotka eivät sisälly passitusmenettelyyn
SV varor ej under transitering
EN goods not covered by a transit procedure
HR Roba koja nije u postupku provoza