Introduction

If an authorization based on the dual-use Regulation is granted and an exporter wishes to export its products, a number of conditions for the use of the authorization are attached. For the first use, the exporter has to register. After it has received a letter of confirmation of the registration from the CDIU, it must mention his document code in the electronic declaration under "additional data/evidence". On Thursday 9 September, the new Dual-Use Regulation 2021/821 came into force. The new dual-use Regulation brings about a number of changes regarding, among others, certain licenses, cyber surveillance technology and technical assistance. However, a number of administrative matters regarding electronic declarations will also change as a result of the new Regulation.

Consequences for declarations

In the week that the dual-use Regulation came into force, also a change appeared in the document codes for dual-use exports that should be filled in when making the electronic declaration in box 44 of the Single Administrative Document (SAD). Until 9 September 2021, one document code was used for all dual-use goods: X002. The 13 newly introduced document codes are linked to different authorizations. When applying for the individual export authorization, document code X060 is used; whereas for the global export authorization, the document code is X070; and for the national general export authorization, the document code X071 must now be used. There is also a code for transit authorization and for products that are not included in the dual-use list of the Regulation. All other codes will apply to the general export authorization.

On 9 September 2021, the day the new dual-use Regulation came into force, the Dutch Customs authorities posted a message stating that the codes starting with an 'X' have not yet been fully put in order. For the declarations concerned, the emergency procedure could be used. The document code X901 could already be used. Later, on 14 September 2021, the Tax Authorities stated that Member States were taken by surprise by this change in document codes, because these were implemented in TARIC without prior notice. In the meantime, the codes have been processed in their national DTC. Below is an overview of the changes to the new document codes.

No further customs formalities

In the document 'frequently asked questions on the revision of the EU dual-use Regulation', it is indicated that the new Regulation does not imply any new formalities, but only adds new customs terms. This includes the following terms: 're-export declaration', 'exit summary declaration' and 'external transit'. The underlying reason is that these terms have been included in the new Regulation. The introduction of these terms brings the text of the Regulation more in line with the Union Customs Code.

However, with the arrival of the new document codes, it is expected that there will be more work for the exporter and/or the logistics service provider, now that it must be clearly indicated what type of authorization is involved.