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Information model description

Emplacement : Documentation PN-TS

Information model description

1. Goods location

As part of the Temporary Storage Declaration (pre-lodged and combined) the declared location of goods can be provided. In case of a pre-lodged Temporary Storage Declaration, a separate Presentation Notification is submitted, containing the presented location. Goods will be considered to be placed under temporary storage on the presented location of goods instead of the declared location.

As part of the TSD Transfer notification, the updated (transferred) goods location will be provided where the goods (one or more consignments) will be placed under temporary storage for the remaining period (or until another transfer notification is submitted).

A goods location is to be provided based on a combination of the type of location and a qualifiers, defining which data elements are required, given a specific message type. EUCDM defines 4 location types:

  1. Designated location: customs office or other place designated by customs for the purposes of presentation to customs or for the purposes of temporary storage[1], e.g. goods are stored under temporary storage in a warehouse that is authorised as a customs warehouse and which has been designated by customs authorities for the purposes of temporary storage;
  2. Authorised place: a place authorized as a temporary storage facility[2]. In general, such an authorisation is needed in order to store goods under temporary storage, except with customs authorities’ permission to store goods at a designated location or an approved place;
  3. Approved place: a place authorized as an approved place for the presentation of goods[3] or for purposes of temporary storage[4], e.g. an authorised consignee[5] with a permission to store goods under temporary storage at his premises[6];
  4. Other: a place that has not been designated, authorised or approved by the customs authorities for the purposes of presentation to customs or for the purposes of temporary storage[7], notably in exceptional cases of force majeure.[8]

For all types of location, qualifier U (identifier: UNLOCODE) is allowed. For an authorised or approved place, no other qualifier is allowed. For a designated location, qualifier V (identifier: Customs office code) can be used instead of qualifier U. In exceptional cases of force majeure, the location can be identified by other means than an UNLOCODE or a customs office code, if one of the latter identifiers does not exist.

The following table summarizes the allowed combinations between type of location and qualifier of identification (BR-PN-TS-067).

  • A – Designated location — U - UNLOCODE : X ; V – Customs office : X
  • B – Authorised place — U - UNLOCODE : X
  • C – Approved place — U - UNLOCODE : X
  • D – Other — U - UNLOCODE : X ; V – Customs office : X ; W - GNSS : X ; X – Economic operator (+ address) : X ; Y – Authorisation (+address) : X

Apart from this general rule, some specific business rules define which combination of location related data elements can be used. In the next section, the allowed types of location, qualifiers of identification, and (where applicable) warehouse and place of unloading are summarized for each message type.

1.1. Pre-lodged TSD

This is applicable for the submission of a pre-lodged TSD or submission of a TSD amendment request with status of the current TSD ‘Pre-lodged’.

  • A – Designated location — U - UNLOCODE : X ; V – Customs office : X ; : Optional ; Warehouse : Can be used as an alternative for Location of goods.
  • B – Authorised place — U - UNLOCODE : X ; : Mandatory (BR-PN-TS-108)
  • C – Approved place — U - UNLOCODE : X ; : Optional

1.2. Accepted TSD

This is applicable for the submission of a combined TSD or submission of a TSD amendment request with status of the current TSD ‘Accepted’.

  • A – Designated location — U - UNLOCODE : X ; V – Customs office : X ; : Optional ; Warehouse : Optional class   Location of goods is mandatory to be provided.
  • B – Authorised place — U - UNLOCODE : X ; : Mandatory (BR-PN-TS-108)
  • C – Approved place — U - UNLOCODE : X ; : Optional
  • D – Other — U - UNLOCODE : X ; V – Customs office : X ; W - GNSS : X ; X – Economic operator (+address) : X ; Y – Authorisation (+address) : X ; : Optional

Note that in case of amendment, it will require Customs Officer manual approval when the location of goods and/or warehouse is updated in comparison to the current accepted TSD, for which the status of the amended TSD is updated to ‘Irregularity under investigation’.

1.3. TSD transfer notification

This is applicable for the submission of a TSD transfer notification when transferring one or more consignments part of a presented TSD (current status ‘Accepted’).

  • B – Authorised place — U - UNLOCODE : X ; : Mandatory

1.4. Presentation Notification

This is applicable for the submission of a (separate) Presentation Notification.

  • A – Designated location — U - UNLOCODE : X ; V – Customs office : X
  • B – Authorised place — U - UNLOCODE : X
  • C – Approved place — U - UNLOCODE : X
  • D – Other — U - UNLOCODE : X ; V – Customs office : X ; W - GNSS : X ; X – Economic operator (+address) : X ; Y – Authorisation (+address) : X

Note that in case type of location ‘D- Other’ is used, the pre-lodged TSD which is activated based on the TSD will not be automatically updated to ‘Accepted’ but will require Customs Officer approval for which the status is updated to ‘Irregularity under investigation’.

2. ENS re-use

It is possible to re-use ENS data for a Temporary Storage Declaration. This is both applicable for a pre-lodged and a combined TSD.

In such scenario it is only required to provide the “minimal” data elements within the Temporary Storage Declaration message including a reference to the appropriate ENS MRN (BR-PN-TS-100) and ENS Re-use flag = ‘1’.
All the re-usable data elements will be fetched in the ENS repository based on the ENS MRN (Master filing).

As part of the Temporary Storage Declaration (either pre-lodged or combined), it is not allowed to provide the following consignment attributes and classes: (BR-PN-TS-098 / BR-PN-TS-099)

  • Reference number UCR

  • Total gross mass

  • Consignor

  • Consignee

  • Notify party

  • Transport equipment

  • Receptacle

  • Additional information

  • Additional supply chain actor

  • Support document

  • Additional Reference

  • Consignment item (and all attributes and classes part of consignment item)

All other attributes and classes are part of the minimal data set, which are to be provided in the Temporary Storage Declaration – following the standard cardinality and rules.

It must be noted that BR-PN-TS-100 is applicable. This business rule requires that the consignment previous document[9] for all consignment items has to refer to the same previous document with type = N355 (ENS) and reference number (MRN ENS). It is not allowed that one TSD, which re-uses ENS data, contains multiple consignments referring to different ENS declarations.

Which ENS data will be re-used?         
From attributes and classes perspective, all Temporary Storage Declaration attributes and classes which are not present in the TSD minimal data set will be retrieved from the ENS declaration and joined together, according to the availability of the data in the ENS.       
From a consignment perspective, this depends on which consignment information is provided in the TSD minimal data set:

  • Master consignment (only) provided in the TSD minimal data set: Master consignment, Master consignment items, House consignment(s) and House consignment items, as available in the ENS declaration. It is hereby validated that the ENS data is available and matches the Master consignment transport document (master consignment transport document as provided in the TSD minimal data set)

Example of TSD master consignment header for which only minimal data set is provided (ENS re-use indicator = ‘1’) at master consignment level:

xml                               REF123456789                C624                                    20BE00000889012AT4                N355               

For this example, the ENS data for ENS with MRN 20BE00000889012AT4 will be retrieved from the ENS repository. (as mentioned as reference number in master consignment previous document with type N355) Based on the retrieved ENS data it will be verified that a match is found based on the master consignment transport document (reference number ‘REF123456789’ and type ‘C624’). If successful, all relevant TSD data elements will be re-used from the ENS for the master consignment, master consignment item(s), house consignment(s) if applicable and house consignment item(s).   

  • Master consignment and house consignment(s) provided in the TSD minimal data set: Master Consignment, selected House Consignment(s), House consignment items. It is hereby validated that the ENS data is available and matches the Master consignment transport document and House consignment(s) transport document. This implies that only the mentioned house consignments will be re-used from the ENS declaration.

Example of TSD master consignment header for which only minimal data set is provided (ENS re-use indicator = ‘1’) at master consignment and 2 house consignment levels:

xml                               REF123456789                C624                                    20BE00000889012AT4                N355                                              REF123456789                C625                                    20BE00000889012AT4                N355                                               REF234567890                C624                                    20BE00000889012AT4                 N355               

For this example, the ENS data for ENS with MRN 20BE00000889012AT4 will be retrieved from the ENS repository. (as mentioned as reference number in all master and house consignments previous document with type N355) Based on the retrieved ENS data it will be verified that a match is found based on the master consignment transport document (reference number ‘REF123456789’ and type ‘C624’), first house consignment transport document (reference number ‘REF123456789’ and type ‘C625’) and second house consignment transport document (reference number ‘REF234567890’ and type ‘C624’). If successful, all relevant TSD data elements will be re-used from the ENS for the master consignment, 2 house consignments and the related house consignment item(s).     

  • House consignment(s) (only) provided in the TSD minimal data set: selected House Consignment(s), House consignment items. It is hereby validated that the ENS data is available and matches the House consignment(s) transport document. This implies that only the mentioned house consignments will be re-used from the ENS declaration.

Example of TSD master consignment header for which only minimal data set is provided (ENS re-use indicator = ‘1’) at 2 house consignment levels:

xml                               REF123456789                C625                                    20BE00000889012AT4                N355                                              REF234567890                C624                                     20BE00000889012AT4                N355               

For this example, the ENS data for ENS with MRN 20BE00000889012AT4 will be retrieved from the ENS repository. (as mentioned as reference number in all house consignments previous document with type N355) Based on the retrieved ENS data it will be verified that a match is found based on the first house consignment transport document (reference number ‘REF123456789’ and type ‘C625’) and second house consignment transport document (reference number ‘REF234567890’ and type ‘C624’). If successful, all relevant TSD data elements will be re-used from the ENS for the 2 house consignments and the related house consignment item(s).

Additional business validations are executed on the retrieved ENS data, to ensure that the data can be re-used for Temporary Storage Declaration data. In case a data issue is detected, the appropriate error reason is returned, see section Business validation ENS data and error reason.

3. TSD amendment

The amendment request is a generic message which is used for both the amendment of a pre-lodged and accepted (combined TSD or activated pre-lodged TSD) Temporary Storage Declaration. When amending a pre-lodged TSD (current status Pre-lodged when processing the amendment request, certain data elements (which are PN related) cannot be provided in the amendment request (see BR-PN-TS-113 and BR-PN-TS-114).

The amendment request contains the full dataset of the TSD including the updates that the Economic Operator wants to make in comparison to the current TSD submission. It is however not allowed to amend all data elements. The list of data elements (at declaration, consignment and consignment item level) which cannot be amended are listed in BR-PN-TS-115.     
It has to be noted that the ENS re-use indicator cannot be amended (as listed in BR-PN-TS-115). This means that if the original TSD submission re-used ENS data (only minimal data was submitted), it is required that the TSD amendment request also uses this approach. If the original TSD submission did not re-use ENS data, it is hence not possible to re-use ENS data as part of the TSD amendment request.

In case the TSD amendment request is submitted for an Accepted Temporary Storage Declaration, it is (in addition to BR-PN-TS-115) not allowed to amend the following data elements: Supervising customs office and Master consignment (BR-PN-TS-116)). Note that in this case, it is also verified that for none of the goods (consignment(s) / consignment item(s)) a subsequent procedure is already submitted – hence all goods are still present in the declared temporary storage location (BR-PN-TS-137).

If the TSD amendment request passed all business validations, related to the TSD data elements and the TSD amendment specific business rules (as summarised above), it is verified if the TSD amendment can be accepted automatically or if customs officer manual investigation is required. This depends on which data elements contain different value in comparison to the current TSD.

For a pre-lodged TSD (current status Pre-lodged when processing the amendment request): no manual investigation is required. If all business validations are passed, the amendment request is accepted and will become the new current TSD version.

For an accepted TSD (current status Accepted when processing the amendment request): manual investigation can be required. The following amendable data elements require customs officer investigation in case the value in the TSD amendment request is different from the value in the TSD (current version).  In case the respective values are the same, no customs officer (manual) investigation is required.

Master consignment (Note that it is not possible to add/remove a master consignment from the TSD)

  • Reference number UCR

  • Total gross mass

  • Transport equipment: Container identification number, Container packed status, Number of seals

    • Seal: Identifier

  • Receptacle: Identification number

Master consignment item (Note that it is possible to add/remove master consignment items from the TSD.)

  • Goods item number

  • Packaging: Type of packages, Number of packages, Shipping marks

  • Commodity: Description of goods, CUS code

o   Commodity code: Harmonized system sub heading code, Combined nomenclature code

  • Weight: Gross Mass

  • Transport equipment: Container identification number, Container packed status, Number of seals

o   Seal: Identifier

House consignment (Note that it is possible to add/remove house consignments from the TSD)

  • Transport document

  • Reference number UCR

  • Total gross mass

  • Transport equipment: Container identification number, Container packed status, Number of seals

o   Seal: Identifier

House consignment item (Note that it is possible to add/remove house consignment items from the TSD)

  • Goods item number

  • Packaging: Type of packages, Number of packages, Shipping marks

  • Commodity: Description of goods, CUS code

o   Commodity code: Harmonized system sub heading code, Combined nomenclature code

  • Weight: Gross Mass

  • Transport equipment: Container identification number, Container packed status, Number of seals

o   Seal: Identifier

Location of goods

  • Type of location, Qualifier of identification, UNLOCODE, Authorisation number, Additional identifier

  • Customs office: Reference Number

  • GNSS: Longitude, Latitude

  • Economic operator: Identification number

  • Address: Street and number, Country, Post code, City

Warehouse

  • Identifier

  • Type

4. Previous document

4.1. Temporary Storage Declaration

Previous document can be used to refer to the declaration covering the goods upon (re-)entry into the EU customs territory (before Temporary Storage), by completing the previous document reference number and type.

As mentioned in the message specification for TSD (pre-lodged, combined, amendment request) several business rules / conditions are applicable for previous document.

The key business rules for previous document are BR-PN-TS-040, BR-PN-TS-053, BR-PN-TS-068, BR-PN-TS-162 and BR-PN-TS-163; and will be explained in the following section.

Please note that in the temporary storage declaration message specification it is allowed to provide previous document at consignment or consignment item level. BR-PN-TS-053 prevents that previous document information can be provided at both levels for the consignment. This hence means that in case the previous document is provided at consignment level, it will not be allowed to also provide previous document details at consignment item level for that consignment. This is applicable for both master and house consignments.

In addition, adhering to BR-PN-TS-040 it is only allowed that all consignment items for a consignment do refer to the same previous document (identified by previous document reference number and type).
If the previous document is provided at consignment level, the previous document applies to all items in the consignment. If the previous document is provided at consignment item level for the consignment, it is required that all consignment items for the consignment make a reference to the same previous document.

Example 1: One master consignment for which previous document is provided at master consignment level. Hence all consignment items implicitly refer to the same previous document:

xml           20BE00000889012AT3           N355     

Example 2: One house consignment for which previous document is provided at house consignment item level. In order not to violate the business rule, all consignment items for the house consignment refer to the same previous document (reference number and type)

xml                               20BE00000889012AT3                N355                                               20BE00000889012AT3                N355               

In addition, BR-PN-TS-68 adds a rule in case both master and house consignments are provided in the Temporary Storage Declaration. In such case all previous documents part of the house consignment(s), either provided at consignment or consignment item level, should be the same. It is in such case not allowed that several previous documents are applicable for the different house consignments.

Example 1: Both master consignment and two house consignments are provided in the TSD. In this example, the previous document is provided at consignment level, but adhering to the two above explained business rules, it is also possible to provide it at consignment item level.

xml                 20BE00000889012AT3            N355                      20BE00000889012AT3            N355                      20BE00000889012AT3            N355     

Example 2: Two house consignments are provided in the Temporary Storage Declaration. Since no master consignment is present, it is here allowed (but definitely not required) that both house consignments refer to another previous document.

               20BE00000889012AT3           N355                      20BE00000889013AT8            N355     

Specifically for the submission of a pre-lodged TSD / amendment of a pre-lodged TSD, 2 additional business rules are applicable for previous document: BR-PN-TS-162 and BR-PN-TS-163. These rules are added for pre-lodged TSD’s since for this type of TSD it is foreseen that a reference can be made to a Transit declaration (see CL214) by using the Previous document Type = ‘N821’. Note that in such case it is obvious that no ENS re-use is possible for the TSD, and that the full dataset must be submitted.

BR-PN-TS-163 requires that throughout all declared consignments, it is only allowed to have 1 previous document type (hence either N355 or N821). It is not allowed that certain consignments refer to a ENS declaration and others to a Transit declaration as previous document. In such case it would be required that separate pre-lodged TSD’s are submitted, one for all consignments having ENS as previous procedure, and one for all consignments having Transit as previous procedure.

When the previous document type = ‘N821’ is provided, BR-PN-TS-162 requires that all declared consignments need to refer to the same previous document (identified by reference number (and type)). Remember that it is possible that previous document is provided at either consignment or consignment item level, per default at consignment level.          
It is hence not allowed that a reference is made to more than 1 Transit declaration as previous document (procedure) within a pre-lodged TSD. In such case it would be required that separate pre-lodged TSD’s are submitted, split for all consignments having the same Transit declaration as previous procedure.
Note that when previous document type = ‘N821’ is provided, this rule has priority over BR-PN-TS-068, even when only House consignments are declared in the pre-lodged TSD, since this rule (BR-PN-TS-162) is more strict.

4.2. Presentation Notification

Previous document reference and type can be used to refer to the ENS or, in case of Union goods, the customs declaration for release for free circulation or the proof of Union status. The previous document type defines if the PN is used to present non-Union goods (status ‘Accepted’, ‘Linked’ or ‘Not linked’) or Union goods (status ‘Proof of Union status presented’).

  • PN for non-Union goods: only previous document of type N355 (Entry summary declaration) is used or no previous document is included (in this case CRN is mandatory);
  • PN for Union goods: each consignment refers to at least 1 previous document type included in CLPNTSPreviousDocumentTypeProofUnionStatus (see 4.4.6.34). Additionally, a reference to a previous document of type N355 (Entry summary declaration) can be provided if applicable.

When the previous document refers to an ENS declaration, the PN will be used to trigger the closing of the ENS lifecycle.

As mentioned in the IETS007 message specification, several business rules / conditions are applicable for previous document. As opposed to the Temporary Storage Declaration, BR-PN-TS-040 and BR-PN-TS-053 are not applicable, since no consignment item details are included in the PN message.

Non-union goods

The key business rules for previous document in PN for non-union goods are BR-PN-TS-158, BR-PN-TS-159 and BR-PN-TS-164.

BR-PN-TS-158 and BR-PN-TS-159 require that each Consignment contains exactly one Previous document of type = ‘N355’ when no CRN is provided.[10] When a CRN is provided, the Previous document can be left empty.[11]

In case both Master and House consignments are provided in the Presentation notification, BR-PN-TS-164 requires that all previous documents (of type = ‘N355’) part of the House consignment level should be the same, matching the previous document provided at Master consignment level. It is in such case not allowed that several previous documents are applicable for the different house consignments.

Example 1: Both master consignment and two house consignments are provided in the Presentation Notification. Each consignment contains a Previous document of type = ‘N355’ (same reference number).

xml                 20BE00000889012AT3            N355                      20BE00000889012AT3            N355                      20BE00000889012AT3            N355     

Example 2: Two house consignments are provided in the Presentation Notification. Since no master consignment is present, it is here allowed (but definitely not required) that both house consignments refer to another previous document of type = ‘N355’.

xml                 20BE00000889012AT3            N355                      20BE00000889012AT3            N355     

PN for non-Union goods - Summary table

  • ENS — Type of PN to be lodged upon presentation of non-Union goods (proof not available upon presentation) : Customs declaration

IETS007 with CRN = IETS015[12] | No pre-lodged TSD available upon presentation:
IETS007 with CRN = MRN customs declaration10 |

  • No — Customs declaration for non-Union goods[14] : Yes ; MC only : Previous document not filled in BR-PN-TS-158
  • Yes — Customs declaration for non-Union goods[14] : Yes ; MC only : Previous document = 1 ENS / consignment BR-PN-TS-158

BR-PN-TS-159 | Previous document = 1 ENS / consignment and 1 ENS / IETS007 BR-PN-TS-158
BR-PN-TS-159
BR-PN-TS-164 | Previous document = 1 ENS / consignment BR-PN-TS-158
BR-PN-TS-159 | Previous document = 1 ENS / consignment and 1 ENS / IETS007 BR-PN-TS-158
BR-PN-TS-159
BR-PN-TS-164 |

  • No — No : No ; No stand-alone PN allowed, PN details to be lodged with IETS115   See 4.5.4.1 : Previous document not filled in BR-PN-TS-158

Union goods

The key business rules for previous document in PN for Union goods are BR-PN-TS-158, BR-PN-TS-159, BR-PN-TS-160 and BR-PN-TS-164.

Same as for non-Union goods PN, BR-PN-TS-158, BR-PN-TS-159 and BR-PN-TS-164 are applied. Note that in case of union goods PN, no CRN can be provided, and hence it will be required to provide at least one previous document for each consignment. Here it is possible to also provide other Previous document types besides ‘N355’, hence it is not required to provide a previous document of type = ‘N355’ for each consignment. Remember that rule BR-PN-TS-164 is applied; so in case of Master consignment and House consignment, it remains required that if the previous document of type = ‘N355’ is provided, the same Previous document (reference number) of type = ‘N355’ is referenced for each House consignment, matching the previous document provided at Master consignment.

In addition, when submitting a Union goods PN, for each Consignment at least 1 reference to a Proof of Union status (see 4.4.6.34) has to be provided (BR-PN-TS-160). It is not allowed that for some consignments no such reference is made in the Previous document, however it is allowed that more than 1 Proof is provided for each consignment (with a maximum of 99, see section IETS007 - Presentation notification (G3)).

If the goods have been released for free circulation, the reference of the customs declaration for release for free circulation is declared with previous document type NMRN. If the Union status of the goods is proven by common means as defined in article 199 UCC IA, following previous document types can be used:

  • T2L / T2LF document: N825 / C620
  • Invoice / transport document: N325 / N380 / C664 / C665 / N703 / N704 / N705 / N714 / N720 / N722 / N730 / N740 / N741 / N750 / N760
  • Shipping company’s manifest: N785
  • Other specific cases: C621 / C624 / C625 / N952 / N955

Example 1: Both master consignment and two house consignments are provided in the PN. Each consignment contains a Previous document of type = ‘N355’ (same reference number) and each consignment contains at least one Previous document (with relevant type in code list Previous document Proof of union status).

xml            20BE00000889012AT3            N355                      Proforma invoice REF123456789            N325                      20BE00000889012AT3            N355                      Proforma invoice REF123456789            N325                      House bill of lading REF123456789            N704                      20BE00000889012AT3            N355                      Proforma invoice REF123456789            N325                      House bill of lading REF123456789            N704     

PN for Union goods - Summary table:

  • ENS — Type of PN to be lodged upon presentation of Union goods (proof available upon presentation) : Customs declaration
  • Master level ENS filing[16] — Type of PN to be lodged upon presentation of Union goods (proof available upon presentation) : Union goods: customs declaration for release for free circulation (= proof of Union status)
  • No — Type of PN to be lodged upon presentation of Union goods (proof available upon presentation) : Yes

BR-PN-TS-160 |

    BR-PN-TS-159
    BR-PN-TS-160 | Previous document for each HC: At least 1 proof 1 ENS (not necessarily the same for all HC) BR-PN-TS-158
    BR-PN-TS-159
    BR-PN-TS-160 | MC previous document: 1 ENS At least 1 proof Previous document for each HC: At least 1 proof 1 ENS (1 IETS007 = 1 ENS MRN) BR-PN-TS-158
    BR-PN-TS-159
    BR-PN-TS-160
    BR-PN-TS-164 |

    • No — No : No

    BR-PN-TS-160 |

    [1] in accordance with article 139(1) / 147(1) UCC

    [2] authorisation issued on the basis of article 22 UCC

    [3] in accordance with article 139(1) UCC and article 115(1) of UCC-DA

    [4] in accordance with article 147(1) UCC and article 115(2) UCC-DA

    [5] within the meaning of Articles 233(4)(b) UCC

    [6] In case of temporary storage at an approved place, the goods need to be placed under a customs procedure or re-exported within 3 days (6 days in case of an authorized consignee). Hence, a TSD with Type of location C will not have a time limit of 90 days, as opposed to a TSD with Type of location A or B.

    [7] in accordance with article 139(1) / 147(1) UCC

    [8] In case of temporary storage at an approved place, the goods cannot be placed under a customs procedure or re-exported (status ‘IRREGULARITY UNDER INVESTIGATION’) until the customs authorities have allowed to store goods in temporary storage at such a location (status from ‘IRREGULARITY UNDER INVESTIGATION’ to ‘ACCEPTED’).

    [9] Note that consignment item previous document cannot be provided since consignment item is not allowed in the minimal data set.

    [10] Legislation requires a Temporary Storage Declaration to be lodged at the latest upon presentation if no customs declaration, no pre-lodged TSD nor a Proof of Union status is available. This implies that, as a general principle, goods shall be presented by lodging a Combined TSD (IETS115) in case no reference to a pre-lodged temporary storage declaration or customs declaration can be used as CRN of the Presentation Notification. A stand-alone Presentation Notification without CRN (hence referring to an ENS as Previous document) can only be lodged in absence of such a combined TSD, in agreement with customs authorities.

    [11] Please note that a customs declaration for non-Union goods (e.g. transit T1, customs warehousing, ...) available upon presentation is legally not to be referred to as Previous document of a Presentation Notification. In such case, according to article 192 UCC IA the customs declaration may be considered as a Temporary Storage Declaration. Hence, a reference to such a customs declaration shall be made in the Presentation Notification CRN instead of the Previous document section. In contrast, a customs declaration for release for free circulation can be used as a Proof of Union status and shall hence be referred to as a Previous document of the Presentation Notification. However in this case, the Presentation Notification shall comply with the business rules applicable to Union goods (see 4.5.4.2.2).

    [12] Exception: non-Union goods (re-)entering the EU customs territory via transit (T1). In that case, the goods are presented upon arrival within the transit procedure and no separate IETS007 is required.

    [13] IE3F10 / IE3F11 / IE3F12 / IE3F13 /  IE3F20 / IE3F21 / IE3F27 / IE3F28 / IE3F29  / IE3F30 / IE3F31 / IE3F34 / IE3F40 / IE3F41 / IE3F42 / IE3F45 / IE3F50 / IE3F51 [14] Transit T1, customs warehousing, …

    [15] Exception: Union goods (re-)entering the EU customs territory via transit (T2). In that case, the goods are presented upon arrival within the transit procedure and no separate IETS007 is required.

    [16] IE3F10 / IE3F11 / IE3F12 / IE3F13 /  IE3F20 / IE3F21 / IE3F27 / IE3F28 / IE3F29  / IE3F30 / IE3F31 / IE3F34 / IE3F40 / IE3F41 / IE3F42 / IE3F45 / IE3F50 / IE3F51

    Source : https://mgi-team.atlassian.net/wiki/spaces/DOCI5/pages/3280207894