In box 47, there are five separate columns to be completed for each duty or tax on goods that are being declared:
type (code to identify what tax or duty is being declared)
base (the value or quantity to calculate tax or duty)
rate (information relating to the rate applied)
amount (how much is due)
method of payment (more than one method can be used)
For goods that are subject to Common Agricultural Policy (CAP) variable charges or anti-dumping duties, an additional four digits apply to the commodity code (box 33), which you must take care entering as they represent a declaration which HM Revenue & Customs (HMRC) will use to assess the duty you pay.
In box 15, the country of dispatch need only be completed for controlled goods that require a full licensing declaration at the frontier. In entering the country of origin in box 34, decide on where the last substantial processing took place. Where goods are entering free circulation from outside the EU, you must complete box 36. A three-digit code determines whether any relief on duty applies. A claim for relief against a tariff quota should be made in box 39. In manual fallback situations write "Tariff Quota" in red ink on each page of your declaration.
You must complete box 39 when claiming a quota made available through the presentation of an appropriate CAP quota licence. The licence and any other documentation required to support your application must be declared in box 44.
Enter the customs procedures codes for your goods in box 37. Seven-digit codes must be used. The code you choose represents a binding legal commitment. Goods with different codes can be included on the same declaration, but if they're operating under a different regime, such as customs warehousing, then they will be treated as a seperate declaration. Enter any additional information about the consignment, such as certificate or authorisation codes, in box 44.
Enter codes for deferment of payment at importation in box 48 and for the identification of warehouses in box 49.