This 40.71 contains the following situatie:
- Customs goods were previously stored in a customs warehouse (entrepot) - procedure 71
- They are now being released into free EU trading zone - procedure 40
- In this scenario, arrivaltransportmeans may remain empty
This scenario also contains some extra goodsitems elements pertaining a specific goodstype (cigarettes).
The elements below not be required in different use cases, depending on the type of goods being imported.
- Nac code (used for excise 'accijns' goods and consumption tax (verbruikbelasting)
- Supplementary quantity is filled with 1000. Customs dictates that for cigarettes, the supplementary quantity is * 1000.
supplementaryQuantity contains 1000, this means, in this case we are declaring 1000 times 1000 = 1 million cigarettes. The exact conventions are unique for each article and tied to HS code and customs law/regulations. Another example could be "metres" of a roll of cloth
There are two types of 'invoerrechten, belastingen en heffingen' based on the 'maatstaf':
- Tabaksaccijns Maatstaf 003 'Kleinhandelsprijs'
- Tabaksaccijns MIL (belasting per 1000 stuks)
The scenario is based on a 'succesful' declaration sent to the customs testing system (BTO).
