1997R0860 — EN — 04.06.1997 — 000.001 — 1
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►B COMMISSIONREGULATION(EC)No860/97
of14May1997
amendingRegulation(EEC)No3046/92withregardtothereportingofthevalueofgoods
(OJ L 123, 15.5.1997, p. 12)
Corrected by:
►C1 Corrigendum, OJ L 20, 27.1.1998, p. 36 (860/97)
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COMMISSIONREGULATION(EC)No860/97
of14May1997
amending Regulation (EEC) No 3046/92 with regard to the
reportingofthevalueofgoods
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 3330/91 of 7
November 1991 on the statistics relating to the trading of goodsbetween Member States (
1), as amended by Regulation (EEC) No 3046/
92 (2), and in particular Article 30 thereof,
Whereas Article 12 of Regulation (EEC) No 3046/92 lays down
detailed rules concerning the value of goods;
Whereas the simplification of legislation for the internal market, as
formulated in the SLIM initiative (Simpler Legislation for the InternalMarket), improves enterprises' competitiveness and job creation poten-tial; whereas the statistics relating to the trading of goods betweenMember States of the European Union (Intrastat) were chosen as a
SLIM pilot project with a view to reducing the burden on providers of
statistical information;
Whereas abolishing the statistical value in the data medium for small
and medium-sized enterprises is a substantial simplification;
Whereas there are benefits in retaining the concept of statistical value
for statistics on the trading of goods, national accounts and the balance
of payments; whereas collecting this information solely for large enter-
prises provides an adequate basis for valuation; whereas the effects ofthis measure should be examined over a period of no more than twoyears' functioning;
Whereas the measures provided for in this Regulation are in accor-
dance with the opinion of the Committee on the statistics relating to
the trading of goods between Member States,
HAS ADOPTED THIS REGULATION:
Article 1
Article 12 of Regulation (EEC) No 3046/92 is replaced by the
following:
‘Article 12
1. The value of the goods referred to in Article 23 (1) (d) of the
Basic Regulation, shall be reported in the statistical informationmedium on the conditions defined in paragraphs 2 and 3.
2. The value of the goods to be reported in the “invoiced amount”
field in the statistical information medium shall be the taxable amountto be determined for taxation purposes in accordance with Directive
77/388/EEC. For products subject to excise duties, however, the
amount of these duties should be excluded from the value of thegoods.
Whenever the taxable amount does not have to be declared for taxation
purposes, the value of the goods to be reported shall correspond to the
invoice value, excluding VAT, or, failing this, to an amount which
would have been invoiced in the event of any sale or purchase.
(1) OJ No L 316, 16. 11. 1991, p. 1.
(2) OJ No L 307, 23. 10. 1992, p. 27.
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In the case of work under contract, the value of the goods to be
reported, with a view to and following such operations, shall be thetotal amount to be invoiced in the event of any sale or purchase.
3. The statistical value of the goods, as defined in paragraph 5, shall
also be reported in the field provided to this end in the statistical infor-mation medium by providers of information whose arrivals or
dispatches exceed the annual limits set by each Member State.
The Member States shall set separate limits for arrivals and dispatches
at such values that 95 % of providers of information are exemptedfrom the requirement to provide the statistical value. The MemberStates may exempt more providers of information in so far as thestatistical value collected covers at least 70 % of the total value oftheir dispatches or arrivals.
The limit of 95 % of providers of information exempted from
providing the statistical value may be reduced to 90 % if the coverage
rate of 70 % of the total value of their dispatches or arrivals is notreached.
The Member States shall calculate these limits from the last available
results for their trade with the other Member States over a period of 12months.
The Member States shall publish the information on the introduction
of these limits by 31 October 1997 at the latest.
The Member States may adapt their limits every calendar year
provided that ►
C1the conditions set out in the second subparagraph
above continue to obtain. The Member States concerned shall publish
changes◄to the limits by 31 October of the year preceding such
changes.
4. In derogation from paragraph 3, the Member States may exempt
providers of information from reporting the statistical value of goods.
In this case, the Member States concerned shall calculate the statistical
value of goods, as defined in paragraph 5, ►C1by types of
goods.◄
5.►C1The statistical value shall be based on the value of the
goods◄reported by the providers of information pursuant to para-
graph 2. It shall include only incidental expenses, such as transport and
insurance costs, referring to the part of the route which:
— for dispatches, is within the statistical territory of the Member
State of dispatch,
—►C1for arrivals, is outside the statistical territory ◄of the
Member State of arrival.
6. The value of the goods defined in the preceding paragraphs shall
be expressed in each national currency, whereupon the exchange rateto be applied shall be:
— that applicable for determining the taxable amount for taxation
purposes, when this is established,
— otherwise, the official rate of exchange at the time of completing
the declaration or that applicable to calculating the value forcustoms purposes, in the absence of any special provisions decidedby the Member States.
7. In accordance with Article 26 of the Basic Regulation, the value
of the goods given in the results to be transmitted to the Commission
shall be the statistical value defined in paragraph 5.
8. At the Commission's request, the Member States shall provide it
with the information enabling it to assess the application of paragraph3.
9. By 1 January 2000, the Commission shall examine the application
of this Article, and paragraph 3 thereof in particular, and shall proposeamendments to the rules governing the reporting of value, if neces-sary.’
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Article 2
This Regulation shall enter into force on the 20th day following its
publication in the Official Journal of the European Communities .
It shall apply from 1 January 1998.This Regulation shall be binding in its entirety and directly applicable
in all Member States.