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Customs Guidance on the Use of GB and XI codes

The codes to be used in customs declarations, notifications and proof of the customs status of Union goods are the Union’s alphabetic codes for
countries and territories based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Commission
Regulation (EU) No 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international
trade in goods and on the geographical breakdown for other business statistics

Source ec.europa.eu

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