1991R3330 — EN — 20.11.2003 — 003.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COUNCILREGULATION(EEC)No3330/91
of7November1991
onthestatisticsrelatingtothetradingofgoodsbetweenMemberStates
(OJ L 316, 16.11.1991, p. 1)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EEC) No 3046/92 of 22 October 1992 L 307 27 23.10.1992
►M2Regulation (EC) No 1182/1999 of the European Parliament and of the
Council of 10 May 1999L 144 1 9.6.1999
►M3Regulation (EC) No 1624/2000 of the European Parliament and of the
Council of 10 July 2000L 187 1 26.7.2000
►M4Regulation (EC) No 1882/2003 of the European Parliament and of the
Council of 29 September 2003L 284 1 31.10.2003
NB: This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999
should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) andCouncil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).
▼B
COUNCILREGULATION(EEC)No3330/91
of7November1991
on the statistics relating to the trading of goods between Member
States
THE COUNCIL OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European EconomicCommunity, and in particular Article 100a thereof,
Having regard to the proposal from the Commission (
1),
In cooperation with the European Parliament (2),
Having regard to the opinion of the Economic and Social
Committee (3),
Whereas abolishing physical barriers between Member States is neces-
sary to complete the internal market; whereas a satisfactory level ofinformation on the trading of goods between Member States shouldthus be ensured by means other than those involving checks, evenindirect ones, at internal frontiers;
Whereas an analysis of the situation of the Community and the
Member States after 1992 reveals that a number of specific require-ments will persist as regards information on the trading of goodsbetween Member States;
Whereas these requirements are not of a macro-economic nature, unlike
those relating, for example, to national accounts or the balance ofpayments, and many of them cannot be met by means of highly aggre-gated data alone; whereas matters such as trade policy, sectoralanalyses, competition rules, the management and guidance of agricul-
ture and fisheries, regional development, energy projections and the
organization of transport must on the contrary be based on statisticaldocumentation providing the most up-to-date, accurate and detailedview of the internal market;
Whereas it is precisely information on the trading of goods between
Member States which will contribute to measuring the progress of theinternal market, thereby speeding up its completion and consolidating iton a sound basis; whereas this kind of information could prove to beone of the means of assessing the development of economic and socialcohesion;
Whereas until the end of 1992 statistics relating to the trading of goods
between Member States will benefit from the formalities, documenta-tion and controls which the customs authorities, for their ownrequirements or for those of other departments, prescribe for consignors
and consignees of goods in circulation between Member States, but
which will disappear through the elimination of physical frontiers andtax barriers;
Whereas it will consequently be necessary to collect directly from the
consignors and consignees the data necessary to compile statistics
relating to the trading of goods between Member States, using methodsand techniques which will ensure that they are exhaustive, reliable andup to date, without giving rise for the parties concerned, in particularfor small and medium-sized businesses, to a burden out of proportion
to the results which users of the said statistics can reasonably expect;
Whereas the relevant legislation must henceforth apply to all statistics
relating to the trading of goods between Member States, includingthose statistics which are not to be harmonized or made compulsoryby the Community before 1993;1991R3330 — EN — 20.11.2003 — 003.001 — 2
(1) OJ No C 254, 9. 10. 1990, p. 7 and
OJ No C 47, 23. 2. 1991, p. 10.
(2) OJ No C 324, 24. 12. 1990, p. 268 and
OJ No C 280, 28. 10. 1991.
(3) OJ No C 332, 31. 12. 1990, p. 1.
▼B
Whereas the statistics relating to the trading of goods between Member
States are a function of the movements of goods involved; whereasthey may include data on transport, which can be collected simulta-
neously with the data specific to each of these categories of statistics,
thus lightening the overall statistical burden;
Whereas private individuals will derive obvious advantages from the
internal market; whereas it is necessary to ensure that these advantagesare not diminished in their eyes by requirements for statistical informa-tion; whereas the provision of such information would undoubtedlyimpose an obligation which private individuals would consider incon-venient at the very least and which would be impossible to check on
without employing excessive measures; whereas it is therefore reason-
able not to regard private individuals as responsible for providing suchinformation, apart from suitable periodic surveys;
Whereas the new collection system to be introduced is to apply to all
statistics relating to the trading of goods between Member States;whereas it must therefore be defined first in a general context involvingnew concepts, particularly as regards the scope, the party responsiblefor providing the information and the transmission of data;
Whereas the actual concept of the system resides in the use of related
administrative networks, and in particular that of the value added tax(VAT) authorities, to provide the statistical services with a minimum
degree of indirect verification without thereby increasing the burden
on taxpayers; whereas it is nonetheless necessary to avoid confusionarising in the minds of the parties responsible for providing informationbetween their statistical and their tax obligations;
Whereas it is vital to use existing sources to compile basic documenta-
tion in each Member State regarding consignors and consignees ofgoods which are covered by statistics of trade between Member States,so as to identify, in preparation for 1992, the main parties concerned
and to developmodern data transmission techniques with their assis-
tance;
Whereas implementation alone will reveal loopholes or weaknesses in
the new collection system; whereas improvements and simplifications
should be introduced within a reasonable period of time in order toprevent defects from having negative repercussions on the trading ofgoods between Member States;
Whereas, among the statistics relating to the trading of goods between
Member States, statistics of trade between Member States must receivepriority, for obvious reasons of importance and continuity; whereas,however, substantial adjustments must be made to these statistics in
order to take account of the new conditions on the internal market after
1992; whereas it will be necessary to review, inter alia , the definition
of their content, the goods classification applicable to them and the listof data to be collected to compile them; whereas it is desirable to adoptforthwith the principle on which the statistical thresholds will operate
in order to avoid small and medium-sized businesses incurring expen-
diture which is disproportionate to overheads;
Whereas the Commission should be assisted by a committee to ensure
the regular cooperation of the Member States, in particular to resolve
the problems which are bound to arise in connection with informationon the trading of goods between Member States following thenumerous innovations introduced by the new collection system;
Whereas relevant Community legislation should be supplemented
systematically by provisions adopted either by the Council or by theCommission;
Whereas some of the provisions of this Regulation must enter into
force without delay so that the Community and its Member States canprepare for the practical consequences which it will entail as from 1January 1993;
Whereas one of these consequences is that Council Regulation (EEC)
No 2954/85 of 22 October 1985 laying down certain measures for thestandardization and simplification of the statistics of trade between1991R3330 — EN — 20.11.2003 — 003.001 — 3
▼B
Member States (1) must be repealed and that Council Regulation (EEC)
No 1736/75 of 24 June 1975 on the external trade statistics of theCommunity and statistics of trade between Member States (
2), as last
amended by Regulation (EEC) No 1629/88(3), will no longer be
applicable to statistics relating to the trading of goods between MemberStates,
HAS ADOPTED THIS REGULATION:
Article 1
The Community and its Member States shall compile statistics relating
to the trading of goods between Member States, in accordance with therules laid down by this Regulation, during the transitional period whichshall begin on 1 January 1993 and end on the date of changeover to aunified system of taxation in the Member State of origin.
CHAPTER I
General provisions
Article 2
For the purposes of this Regulation and without prejudice to any indi-
vidual provisions:
(a) ‘trading of goods between Member States’ means any movement of
goods from one Member State to another;
(b) ‘goods’ means all movable property, including electric current;
(c) ‘Community goods’ means goods:
— entirely obtained in the customs territory of the Community,
without the addition of goods from non-member countries orterritories which are not part of the customs territory of theCommunity,
— from countries or territories not forming part of the customs
territory of the Community which have been released for free
circulation in a Member State,
— obtained in the customs territory of the Community either from
the goods referred to exclusively in the second indent or from
the goods referred to in the first and second indents;
(d) ‘non-Community goods’ means goods other than those referred to
in (c). Without prejudice to agreements concluded with non-
member countries for the implementation of the Community transitarrangements, goods which, while fulfilling the conditions laiddown in (c), are reintroduced into the customs territory of theCommunity after export therefrom are also considered as non-
Community goods;
(e) ‘Member State’, when the term is used in the geographical sense,
means its statistical territory;
(f) ‘statistical territory of a Member State’ means the territory occu-
pied by that Member State within the statistical territory of theCommunity, as this latter is defined in Article 3 of Regulation(EEC) No 1736/75;
(g) ‘goods in free movement on the internal market of the Community’
means goods authorized, pursuant to Directive 77/388/EEC (
4), to
move from one Member State to another without prior formalities
or formalities linked to the crossing of internal frontiers;
(h) ‘private individual’ means any natural person not liable to account
for VAT in connection with a given movement of goods.1991R3330 — EN — 20.11.2003 — 003.001 — 4
(1) OJ No L 285, 25. 10. 1985, p. 1.
(2) OJ No L 183, 14. 7. 1975, p. 3.
(3) OJ No L 147, 14. 6. 1988, p. 1.
(4) OJ No L 145, 13. 6. 1977, p. 1.
▼B
Article 3
1. All goods which move from one Member State to another shall
be the subject of statistics relating to the trading of goods between
Member States.
In addition to the goods which move within the statistical territory of
the Community, goods shall be considered as moving from oneMember State to another if, in so doing, they cross the external frontierof the Community, whether of (SIC! or) not they subsequently enterthe territory of a non-member State.
2. Paragraph 1 shall apply both to non-Community and Community
goods, whether or not they are the subject of a commercial transaction.
Article 4
1. Of the goods referred to in Article 3:
(a) transit statistics shall be compiled on those which are transported,
with or without transhipment, across a Member State without beingstored there for reasons not inherent in their transport;
(b) storage statistics shall be compiled on those referred to in Article 2
(2) of Regulation (EEC) No 1736/75, as well as those which enteror leave storage facilities determined by the Commission in accor-dance with Article 30 of this Regulation;
(c) statistics of trade between Member States shall be compiled on
those which do not meet the conditions of (a) and (b) or which,while meeting either of those conditions, are expressly designatedby this Regulation or by the Commission pursuant to Article 30;
(d) the Council, on a proposal from the Commission, shall determine
the goods that are to be the subject of other statistics relating tothe trading of goods between Member States.
2. Without prejudice to Community provisions on statistical returns
in respect of carriage of goods, the data on the movement of goods
subject to the statistics referred to in paragraph 1 shall be included, asnecessary, in the list of data relating to each of these categories ofstatistics on the conditions and terms laid down by this Regulation orby the Commission pursuant to Article 30.
Article 5
Without prejudice to Article 15, private individuals shall be exempt
from the obligations implied by the preparation of the statistics referred
to in Article 4.
This exemption shall also apply to the party responsible for providing
information who, being liable to account for VAT, qualifies, in theMember State in which he is responsible for providing information,for one of the special schemes provided for by Articles 24 and 25 of
Directive 77/388/EEC. This provision shall be extended, mutatis
mutandis,t o►
M1legal persons not liable to account for VAT ◄
and to►M1parties liable to account who carry out only transactions
not entitling them to any deduction of VAT ◄, who,►M1pursuant
to Council Directive 91/680/EEC (1)◄, are not required to submit a
tax declaration.1991R3330 — EN — 20.11.2003 — 003.001 — 5
(1) OJ No L 376, 31. 12. 1991, p. 1.
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CHAPTER II
Statisticalcollection system
Intrastat
Article 6
With a view to compiling the statistics relating to the trading of goods
between Member States, a statistical collection system shall be set up,hereinafter referred to as the ‘Intrastat system’.
Article 7
1. The Intrastat system shall be applied in the Member States when-
ever they are deemed to be partner countries in the trading of goods
between Member States by virtue of paragraph 4.
2. The Intrastat system shall be applied to the goods referred to in
Article 3:
(a) which are in free movement on the internal market of the Commu-
nity;
(b) which, since they may move on the internal market of the Commu-
nity only after completion of the formalities prescribed byCommunity legislation on the circulation of goods, are expresslydesignated either by this Regulation or by the Commission pursuant
to Article 30.
3. The collection of data on the goods referred to in Article 3 to
which the Intrastat system does not apply shall be regulated by theCommission pursuant to Article 30 within the framework of the form-alities referred to in paragraph 2 (b).
4. The Intrastat system shall apply:
(a) to statistics of trade between Member States, pursuant to Article 17
to 28;
(b) to transit and storage statistics, in accordance with provisions laid
down by the Council on a proposal from the Commission pursuant
to Article 31.
5. Saving a decision to the contrary by the Council on a proposal
from the Commission, in particular pursuant to Article 31, nationalprovisions on the statistics referred to in paragraph 4 of this Article,in so far as they relate to data collection, shall cease to apply after 31
December 1992.
Article 8
Without prejudice to Article 5, the obligation to supply the information
required by the Intrastat system shall be incumbent on any natural orlegal person who is involved in the trading of goods between MemberStates.
Among those incurring this obligation, the party responsible for
providing information for each category of statistics covered by the
Intrastat system shall be designated by the relevant specific provisions.
Article 9
1. The party responsible for providing the information required by
the Intrastat system may transfer the task of providing the informationto a third party residing in a Member State, but such transfer shall in
no way reduce the responsibility of the said party.
The party responsible for providing information shall provide such
third party with all the information necessary to fulfil his obligationsas party responsible.
2. The party responsible for providing information may be required,
at the express request of the departments responsible for compiling1991R3330 — EN — 20.11.2003 — 003.001 — 6
▼B
statistics on the trading of goods between Member States, to notify
them that for a given reference period,
— all the information which is to be the subject of the periodic
declaration referred to in Article 13 (1) has been provided eitherby himself or by a third party,
— he has transferred the task of providing the information required by
the Intrastat system to that third party, whom he shall identify.
3. Paragraph 1 shall not apply:
(a) in cases where Article 28 (4) applies;
(b) in Member States where the periodic declaration referred to in
Article 13 (1) is not distinct from the periodic declaration requiredfor tax purposes and inasmuch as the tax rules in force relating todeclaration obligations prevent the transfer referred to in the above-
mentioned paragraph 1.
4. The implementing rules for paragraphs 1, 2 and 3 shall be laid
down by the Commission in accordance with Article 30.
Article 10
1. Member States shall take the measures necessary to ensure that
those of their departments which are responsible for compiling statis-
tics relating to the trading of goods between Member States have aregister of intra-Community operators at their disposal by 1 January1993.
2. For the purposes of applying paragraph 1, a list shall be estab-
lished of upon dispatch the consignors, upon arrival the consignees
and where necessary the declarants, within the meaning of CommissionRegulation (EEC) No 2792/86 (
1), who are involved from 1 January
1991 to 31 December 1992 in trade between Member States.
3. Paragraph 2 shall not apply in those Member States which take
the measures necessary to ensure that their tax authorities have at their
disposal, by 1 January 1993 at the latest, a register:
(a) listing the parties liable to account for VAT who, during the 12
months prior to that date, took part in the trading of goods betweenMember States as consignors upon dispatch and as consignees upon
arrival;
(b) intended to list ►
M1legal persons not liable to account for
VAT◄and►M1parties liable to account who carry out only
transactions not entitling them to any deduction of VAT ◄who,
from that date, carry out their acquisitions, ►M1within the
meaning of Directive 91/680/EEC ◄.
In those Member States, the abovementioned tax authorities shall, in
addition to the identification number referred to in paragraph 6, supply
the statistical departments referred to in paragraph 1 with the informa-
tion included in that register which is used to identify those intra-Community operators, under the conditions required for application ofthis Regulation.
4. The list of minimum data to be recorded in the register of intra-
Community operators in addition to the identification number referred
to in paragraph 6 shall be laid down by the Commission pursuant toArticle 30.
5. From 1 January 1993, the register of intra-Community operators
shall be managed and updated in the Member States by the relevant
departments on the basis of the declarations referred to in Article 13
(1) or the lists referred to in Article 11 (1), or other administrativesources.
Where required, the Commission shall draw up, in accordance with
Article 30, the other rules relating to the management and updating of1991R3330 — EN — 20.11.2003 — 003.001 — 7
(1) OJ No L 263, 15. 9. 1986, p. 59.
▼B
the register of intra-Community operators to be applied in the Member
States by the relevant departments.
6. Apart from exceptions which they shall justify to the parties
responsible for providing statistical information, the relevant statistical
departments shall use in their relations with those parties, and in parti-
cular with a view to application of Article 13 (1), the identificationnumber allocated to those parties by the tax authorities responsible.
Article 11
1. The tax authorities responsible in each Member State shall, at
least once every three months, furnish the departments in that MemberState responsible for compiling statistics relating to the trading ofgoods between Member States with the lists of those liable to accountfor VAT who have declared that, during the period in question, theyhave made acquisitions in other Member States or deliveries to other
Member States.
2. The lists referred to in paragraph 1 shall also include:
(a) parties liable to account for VAT who have declared that, during
the period in question, they have conducted trading of goods
between Member States which, although not resulting from acquisi-tions or deliveries, must be the subject of a periodic taxdeclaration;
(b)►
M1legal persons not liable to account for VAT ◄and
►M1parties liable to account who carry out only transactions
not entitling them to any deduction of VAT ◄who have declared
that, during the same period, they have conducted trading of goodsbetween Member States which must be the subject of a periodic taxdeclaration.
3. The lists shall indicate, for each operator on them, the value of
trading of goods between Member States which the operator has
mentioned in his periodic tax declaration in accordance with
►
M1Directive 91/680/EEC ◄.
4. Under restrictive conditions, which the Commission shall deter-
mine pursuant to Article 30, each Member State's competent taxauthorities shall in addition furnish the departments in that MemberState responsible for compiling statistics relating to the trading ofgoods between Member States, on their own initiative or at the requestof the latter, with any information capable of improving the quality of
statistics which those liable to account for VAT normally submit to the
competent tax authorities to comply with tax requirements.
The information communicated to them in accordance with the first
subparagraph shall be treated by the statistical departments, vis-à-vis
third parties, in accordance with the rules applied to it by the tax autho-rities.
5. Whatever the administrative structure of the Member State, the
party responsible for providing statistical information may not be
compelled to justify, other than within the limits laid down by para-
graph 1, 2 and 3 and by the provisions provided for in paragraph 4,the information he supplies in comparison with the data he communi-cates to the competent tax authorities.
6. In their relations with persons liable to account for VAT
regarding the periodic declaration which such persons must forward toit for tax purposes, the competent tax authorities shall draw attention tothe obligations which they may incur as parties responsible for
providing the information required by the Intrastat system.
7. For the purpose of applying paragraphs 4 and 6, ‘parties liable to
account for VAT’ shall also mean ►
M1legal persons not liable to
account for VAT ◄and►M1parties liable to account who carry
out only transactions not entitling them to any deduction of VAT ◄
who carry out acquisitions within the meaning of ►M1Directive 91/
680/EEC ◄.1991R3330 — EN — 20.11.2003 — 003.001 — 8
▼B
8. Administrative assistance between national departments of
different Member States responsible for compiling statistics relating tothe trading of goods between Member States shall, as necessary, be
regulated by the Commission pursuant to Article 30.
Article 12
1. The statistical information media required by the Intrastat system
shall be set up by the Commission pursuant to Article 30 in respect ofeach category of statistics relating to the trading of goods betweenMember States.
2. In order to take account of their particular administrative arrange-
ments, Member States may set upmedia other than those referred to inparagraph 1, provided that those responsible for providing informationmay choose which of these media they will use.
Member States exercising this option shall inform the Commission
accordingly.
3. Paragraphs 1 and 2 shall not apply:
(a) in cases where Article 28 (4) applies;
(b) in Member States where the periodic declaration referred to in
Article 13 (1) is not distinct from the periodic declaration requiredfor tax purposes and inasmuch as the tax rules in force relating todeclaration obligations prevent such application.
Article 13
1. The statistical information required by the Intrastat system shall
be covered in periodic declarations to be sent by the party responsiblefor providing the information to the competent national departments,
under conditions which the Commission shall lay down pursuant to
Article 30.
2. The Commission shall determine, pursuant to Article 30:
— where not laid down by this Regulation, the reference period
applicable to each category of statistics relating to the trading ofgoods between Member States,
— the procedures for the transmission of the information, especially
with a view to making available to the parties responsible forproviding information networks of regional data collection offices.
3. The periodic declarations referred to in paragraph 1 or, in any
case, the information which they contain shall be retained by theMember States for at least two years following the end of the calendaryear of the reference period to which those declarations relate.
Article 14
Failure by any party responsible for providing statistical information to
fulfil his obligations under this Regulation shall be liable to the penal-ties which the Member States shall lay down in accordance with their
national provisions.
Article 15
Pursuant to Article 30, periodic surveys may be organized on the
trading of goods between Member States by private individuals and
on movements of goods or on intra-Community operators excludedfrom the returns benefitting (SIC! benefiting) from simplificationmeasures under specific provisions relating to the various statistics onthe trading of goods.
Article 16
The Commission shall report to the European Parliament and the
Council in good time on the operation of the Intrastat system for each1991R3330 — EN — 20.11.2003 — 003.001 — 9
▼M2
▼B
▼B
category of statistics relating to the trading of goods between Member
States covered by the Intrastat system, with a view to possible adapta-tion of the system at the end of the transitional period referred to in
Article 1.
CHAPTER III
StatisticsontradebetweenMember States
Article 17
Statistics on trade between Member States shall cover, on the one hand,
movements of goods leaving the Member State of dispatch and, on theother, movements of goods entering the Member State of arrival.
Article 18
1. The Member State of dispatch shall be the Member State in
which the goods leaving it are the subject of a dispatch.
‘Dispatch’ shall mean the shipment of goods referred to in paragraph 2
to a destination in another Member State.
2. In a given Member State the following may be the subject of a
dispatch:
(a) Community goods which, in that Member State:
— are not in direct or interrupted transit,
— are in direct or interrupted transit, but, having entered that
Member State as non-Community goods, have subsequentlybeen released for free circulation there;
(b) non-Community goods placed, maintained or obtained in that
Member State under inward processing customs arrangements or
under arrangements for processing under customs control.
Article 19
The Member State of arrival shall be the Member State in which the
goods entering it:
(a) as Community goods:
— are not in direct or interrupted transit in that Member State,
— are in direct or interrupted transit in that Member State but
leave it following formalities for export from the statisticalterritory of the Community;
(b) as non-Community goods referred to in Article 18 (2) (b), are:
(1) released for free circulation;
(2) maintained under inward processing customs arrangements or
under arrangements for processing under customs control oragain made subject to such arrangements.
Article 20
With a view to collecting the data required for the statistics of trade
between Member States, the provisions of Chapter II shall be supple-
mented as follows:
(1) without prejudice to Article 34, the Intrastat system shall apply to
the goods referred to in Articles 18 (2) (a) and 19 (a);
(2) the partner countries in trading of goods between Member States
within the meaning of Article 7 (1) shall be the Member State of
dispatch and the Member State of arrival;
(3) within the Intrastat system, the Member State of dispatch shall be
defined as that in which the goods which are dispatched from thereto another Member State come under the terms of Article 18 (2) (a)►
M1 ◄;
(4) within the Intrastat system, the Member State of arrival shall be
defined as that in which the goods which enter from another1991R3330 — EN — 20.11.2003 — 003.001 — 10
▼B
Member State come under the terms of Article 19 (a)
►M1 ◄;
(5) the party responsible for providing the information referred to in
Article 8 shall be the natural or legal person who:
(a)►M1registered for value-added tax ◄in the Member State
of dispatch:
— has concluded the contract, with the exception of transport
contracts, giving rise to the dispatch of goods or, failingthis,
— dispatches or provides for the dispatch of the goods or,
failing this,
— is in possession of the goods which are the subject of the
dispatch;
(b)►
M1registered for value-added tax ◄in the Member State
of arrival:
— has concluded the contract, with the expection (SIC! excep-
tion) of transport contracts, giving rise to the delivery of
goods or, failing this,
— takes possession or provides for possession to be taken of
the goods or, failing this,
— is in possession of the goods which are the subject of the
delivery;
(6) the Commission shall adopt the provisions provided for in Article 7
(3) in due course;
(7) the reference period referred to in the first indent of Article 13 (2)
shall be:
— for goods to which the Intrastat system applies, the calendar
month during which the value-added tax becomes due on intra-Community deliveries or acquisitions of goods, the movements
of which are to be recorded pursuant to this Article; when the
period to which the periodic fiscal declaration of a party liableto account for VAT refers does not correspond with a calendarmonth, quarter, half-year or year, the Member States may adaptthe periodicity of the obligations relating to the statistical
declarations of that party to the periodicity of his obligations
relating to fiscal declarations,
— for goods to which the Intrastat system does not apply,
according to the circumstances:
— the calendar month during which the goods are either placed
or maintained under the inward processing customs proce-dure (suspension system) or the procedure of processingunder customs control or placed in free circulation as aresult of one of these procedures,
— the calendar month during which the goods, circulating
between parts of the statistical territory of the Community,at least one of which is not part of the territory of the
Community pursuant to Council Directive 77/388/EEC,
have been subject to dispatch or arrival procedures.
Article 21
On the statistical data medium to be transmitted to the competent
departments:
— without prejudice to Article 34, goods shall be designated in such a
way as to permit easy and precise classification in the finest rele-vant subdivision of the version of the combined nomenclature in
force at the time;
— the eight-digit code number of the corresponding subdivision of the
combined nomenclature shall also be given for each type of goods.1991R3330 — EN — 20.11.2003 — 003.001 — 11
▼M1
▼B
▼B
Article 22
1. On the statistical data medium, the Member States shall be
described by the alphabetical or numerical codes which the Commis-sion shall determine pursuant to Article 30.
2. Without prejudice to the provisions adopted by the Commission
pursuant to Article 30, the parties responsible for providing informationshall comply, for the purposes of paragraph 1, with the instructionsissued by the competent national departments regarding the compilingof statistics on trade between Member States.
Article 23
1. For each type of goods, the statistical data medium to be trans-
mitted to the competent departments must provide the following data:
(a) in the Member State of arrival, the Member State of consignment
of the goods, within the meaning of Article 24 (1);
(b) in the Member State of dispatch, the Member State of destination
of the goods, within the meaning of Article 24 (2);
(c) the quantity of goods, in net mass and supplementary units;
(d) the value of the goods;
(e) the nature of the transaction.
2. Member States may prescribe that the following additional data
be provided on the statistical data medium:
(a) in the Member States of arrival, the country of origin; however,
that information may only be prescribed within the limits ofCommunity law;
(b) in the Member State of dispatch, the region of origin; in the
Member State of arrival, the region of destination.
3. In the case of providers of statistical information whose annual
value of arrivals or dispatches falls below the thresholds fixed by theCommission in accordance with the procedure established under Article30, it shall not be prescribed that data other than those listed in para-graphs 1 and 2 be provided for such arrivals or dispatches on the
statistical data medium.
Apart from the data provided for in paragraphs 1 and 2, Member States
may, solely in respect of providers of statistical information with
dispatches or arrivals of an annual value in excess of the above thresh-
olds, prescribe that the following additional data be provided on thestatistical data medium:
(a) the delivery terms;
(b) the presumed mode of transport;
(c) the statistical procedure.
►
M24.◄Insofar as not laid down in this Regulation, the data
referred to in paragraphs 1 and 2 and the rules governing their inclu-sion on the statistical data medium shall be defined by the
Commission pursuant to Article 30.
5. The Commission shall ensure publication of a list of the data
required of providers of statistical information by the Member States,as well as the thresholds referred to in paragraph 3, in the Official
Journal of the European Communities .1991R3330 — EN — 20.11.2003 — 003.001 — 12
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Article 24
1. When, before reaching the Member State of arrival, goods have
entered one or more countries in transit and have been subject in those
countries to halts or legal operations not inherent in their transport, the
Member State of consignment shall be taken to be the last MemberState where such halts or legal operations occurred. In other cases, theMember State of consignment shall be the same as the Member Stateof dispatch.
2. ‘Member State of destination’ means the last country to which it
is known, at the time of dispatch, that the goods are to be dispatched.
3. Notwithstanding Article 23 (1) (a), the party responsible for
providing information in the Member State of arrival may, in thefollowing order:
— if he does not know the Member State of consignment, state the
Member State of dispatch;
— if he does not know the Member State of dispatch, state the
Member State of purchase, within the meaning of paragraph 4.
4. ‘The Member State of purchase’ means the Member State of resi-
dence of the contracting partner of the natural or legal person who hasconcluded the contract, with the exception of transport contracts, givingrise to the delivery of goods in the Member State of arrival.
Article 25
1. The Community and the Member States shall compile statistics
on trade between Member States from the data referred to in Article23 (1).
2. Member States which do not compile statistics on trade between
Member States from the data referred to in Article 23 (2) shall refrain
from ordering the collection of such data.
3. The Community and the Member States shall compile statistics
on trade between Member States, having regard to such provisions asthe Commission may adopt pursuant to Article 30 on general andspecific exemptions and the statistical thresholds.
4. Any provision which has the effect of excluding goods referred to
in Articles 18 and 19 from the compilation of the statistics of trade
between Member States shall suspend the obligation to supply statis-tical information on the goods thus excluded.
Article 26
1. Member States shall transmit to the Commission their monthly
statistics on trade between Member States. These statistics shall coverthe data referred to in Article 23 (1).
2. Where necessary, the procedure for such transmission shall be
laid down by the Commission pursuant to Article 30.
3. Data declared confidential by the Member States under the condi-
tions referred to in Article 32 shall be transmitted by them inaccordance with Council Regulation (Euratom, EEC) No 1588/90 of11 June 1990 on the transmission of data subject to statistical confiden-tiality to the Statistical Office of the European Communities (
1).
Article 27
Provisions regarding the simplification of statistical information shall
be adopted by the Council on a proposal from the Commission.1991R3330 — EN — 20.11.2003 — 003.001 — 13
(1) OJ No L 151, 15. 6. 1990, p. 1.
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Article 28
1. For the purposes of this Chapter, statistical thresholds shall be
defined as limits expressed in terms of value, at which level the obliga-
tions incumbent on parties responsible for providing information shallbe suspended or reduced.
These thresholds shall apply without prejudice to the provisions of
Article 15.
2. The statistical thresholds shall be known as exclusion, assimila-
tion or simplification thresholds.
3. Exclusion thresholds shall apply to the parties required to provide
information referred to in the second subparagraph of Article 5.
They shall apply in all Member States and shall be determined, by each
of the said Member States, in accordance with national tax provisions
adopted pursuant to Directive 77/388/EEC.
4. Assimilation thresholds shall exempt parties required to provide
information from having to supply the declarations referred to inArticle 13 (1); the periodic tax declaration which they make as partiesliable to account for VAT, including parties within the meaning ofArticle 11 (7), shall be considered to be the statistical declaration.
Assimilation thresholds shall apply in all Member States and shall be
set, by each of the said Member States, at higher levels than the exclu-sion thresholds.
5. Simplification thresholds shall exempt parties required to provide
information from the full provisions of Article 23; these parties needonly report in the declarations referred to in Article 13(1) a maximumof ten of the finest relevant subheadings of the combined nomenclaturethat are the most important in terms of value and shall regroup the
other products in residual subheadings according to detailed arrange-
ments to be determined by the Commission pursuant to Article 30.For each of the aforementioned subheadings, in addition to the codenumber referred to in the second indent of Article 21, the MemberState of consignment or destination and the value of the goods needto be stated.
Without prejudice to the first subparagraph of paragraph 9, they shall
be applied at the levels determined by paragraph 8 in Member Stateswhose assimilation thresholds are lower than these levels.
In Member States whose assimilation thresholds are set at levels equal
to or, pursuant to the first subparagraph of paragraph 9, higher thanthose determined by paragraph 8, simplification thresholds shall beoptional.
6. Assimilation and simplificiation (SIC! simplification) thresholds
shall be expressed in annual values of intra-Community trade opera-
tions.
They shall be determined by dispatch or arrival flows.They shall apply separately to intra-Community operators at the
dispatch stage and to intra-Community operators at the arrival stage.Without prejudice to paragraph 10, those Member States which elect
to use the option set out in the first subparagraph of paragraph 9 may,
however, determine the obligations of those responsible for providingthe information at both the dispatch and the arrival stages in accor-dance with the flow for which the annual value of their intra-Community operations is highest.
The assimilation and simplification thresholds may vary from one
Member State to another, by product group and by period.
7. With a view to the application of the assimilation and simplifica-
tion thresholds by the Member States, the Commission shall determine,pursuant to Article 30, the quality requirements which must be met bythe statistics compiled by the Member States under Article 25 (1).1991R3330 — EN — 20.11.2003 — 003.001 — 14
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8. The simplification thresholds shall be set at ECU 100000 for
dispatch and ECU 100000 for arrival.
Pursuant to Article 30, the Commission may raise the simplification
threshold levels, provided that the quality requirements referred to inparagraph 7 above are met.
9. Member States may, provided that the requirements set out in
paragraph 7 are met, set their assimilation and simplification thresholdsat levels higher than those in paragraph 8. They shall inform theCommission thereof.
Member States may, in order to comply with the requirements set out
in paragraph 7, derogate to the extent necessary from the requirementsof the second subparagraph of paragraph 5. They shall inform the
Commission thereof.
The Commission may ask the Member States to justify the measures
which they take by providing it with all appropriate information.
10. If Member States' application of the assimilation and simplifica-
tion thresholds affects the quality of intra-Community trade statistics,bearing in mind the data supplied by the Member States, or increases
the burden on parties required to provide information, such that the
objectives of this Regulation are compromised, the Commission shalladopt, pursuant to Article 30, provisions which restore the conditionsneeded to ensure the required quality or to ease the burden.
CHAPTER IV
Committee on statistics relating to the trading of goods between
MemberStates
Article 29
1. A Committee on the statistics relating to the trading of goods
between Member States, hereinafter called ‘the Committee’, is herebyestablished. It shall be composed of representatives of the MemberStates and chaired by a Commission representative.
2. The Committee shall draw upits rules of p rocedure.
3. The Committee may examine any question relating to the imple-
mentation of this Regulation raised by its chairman, either on his own
initiative or at the request of the representative of a Member State.
Article 30
1. The Commission shall be assisted by the Committee on the statis-
tics relating to the trading of goods between Member States, hereinafterreferred to as ‘the Committee’.
2. The provisions required for the implementation of this Regulation
shall be adopted according to the procedure laid down in paragraph 3.
3. Where reference is made to this Article, Articles 4 and 7 of Deci-
sion 1999/468/EC (
1) shall apply, having regard to the provisions of
Article 8 thereof.
The period laid down in Article 4(3) of Decision 1999/468/EC shall be
set at one month.1991R3330 — EN — 20.11.2003 — 003.001 — 15
(1) Council Decision 1999/468/EC of 28 June 1999 laying down the procedures
for the exercise of implementing powers conferred on the Commission (OJ
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CHAPTER V
Finalprovisions
Article 31
On a proposal from the Commission, the Council shall adopt the provi-
sions necessary to enable the Community or its Member States tocompile the statistics other than statistics of trade between MemberStates referred to in Article 4.
Article 32
1. On a proposal from the Commission, the Council shall decide on
the conditions under which the Member States may declare data
compiled in accordance with this Regulation, or the Regulations
provided for herein, to be confidential.
2. Until the conditions referred to in paragraph 1 have been laid
down, Member States' provisions on this matter shall apply.
Article 33
The Commission may, by the procedure laid down in Article 30, adapt
as necessary the provisions of this Regulation:
— to the consequences of amendments to Directive 77/388/EEC;
— to specific movements of goods within the meaning of the statistical
regulations of the Community.
Article 34
1. In respect both of goods subject to the Intrastat system and of
other goods, the Commission may, for the purpose of facilitating the
task of the parties responsible for providing information, establish in
accordance with Article 30 simplified data collection procedures andin particular create the conditions for increased use of automatic dataprocessing and electronic data transmission.
2. In order to take account of their individual administrative arrange-
ments, Member States may establish simplified procedures other than
those referred to in paragraph 1, provided that those responsible for
providing information may choose the procedures they will use.
Member States exercising this option shall inform the Commission
accordingly.
Article 35
This Regulation shall enter into force on the third day following that of
its publication in the Official Journal of the European Communities .
Except insofar as they require the Council or the Commission to adopt
provisions implementing this Regulation before that date, Article 1 to9, 11 13 (1) and 14 to 27 shall apply as from the date of implementa-
tion of Council Regulation (EEC) No 2726/90 of 17 September 1990
on Community transit (
1).
As from the date referred to in the second subparagraph, Regulation
(EEC) No 2954/85 shall be repealed and Regulation (EEC) No 1736/75 shall cease to apply to the statistics relating to the trading of goodsbetween Member States to which it was applicable.
This Regulation shall be binding in its entirety and directly applicable
in all Member States.1991R3330 — EN — 20.11.2003 — 003.001 — 16
(1) OJ No L 262, 26. 9. 1990, p. 1.