1992R3046 — EN — 01.01.1997 — 001.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSION REGULATION (EEC) No 3046/92
of 22 October 1992
layingdownprovisionsimplementingandamendingCouncilRegulation(EEC)No3330/91onthe
statistics relating to the trading of goods between Member States
(OJ L 307, 23.10.1992, p. 27)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EC) No 2385/96 of 16 December 1996 L 326 10 17.12.1996
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▼B
COMMISSION REGULATION (EEC) No 3046/92
of 22 October 1992
layingdownprovisionsimplementingandamendingCouncilRegu-
lation (EEC) No 3330/91 on the statistics relating to the trading of
goods between Member States
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Havingreg ard to the Treaty establishingthe European EconomicCommunity,
Having regard to Council Regulation (EEC) No 3330/91 of 7 November
1991 on the statistics relatingto the tradingof g oods between MemberStates(
1), and in particular Article 30 thereof,
Whereas, with a view to establishingthe statistics relatingto the trading
of goods between Member States, the field of application of the Intrastatsystem should be precisely defined in relation to both the goods to beincluded and those to be excluded;
Whereas the date from which the intra-Community operator shall in
practice comply with his obligations to supply information must bedetermined; whereas the extent of the obligations of the third party towhom the party responsible for providingthe information may transferthat task should be defined;
Whereas certain of the rules to be complied with by the departments
concerned must be specified in detail in particular with a view toefficient management of the registers of intra-Community operation;whereas it is useful to specify the provisions relatingto certain fiscalaspects of statistical information;
Whereas there should be additions to the definition of the data to be
reported and to the arrangements for reporting such data;
Whereas a list should be drawn up of the goods to be excluded from the
statistical returns relatingto the tradingof g oods;
Whereas account should be taken initially of existingsimplified proced-
ures and of the special requirements of certain sectors;
Whereas the amendments to Council Directive 77/388/EEC (
2)b y
Directive 91/680/EEC (3) require certain provisions of Regulation
(EEC) No 3330/91 to be adapted, pursuant to the first indent of Article33 thereof;
Whereas the measures provided for in this Regulation are in accordance
with the opinion of the Committee on the statistics relatingto thetradingof g oods between Member States,
HAS ADOPTED THIS REGULATION:
Article 1
With a view to establishingthe statistics relatingto the tradingof g oods
between Member States, the Community and its Member States shallapply Regulation (EEC) No 3330/91, hereinafter referred to as the BasicRegulation, in accordance with the rules laid down in this Regulation.
Article 2
1. In connection with trade between the Community as constituted on
31 December 1985 and Spain or Portugal, and between those twolast-mentioned Member States, the Intrastat system shall also apply togoods still liable to certain customs duties and charges having equiva-
(1) OJ No L 316, 16. 11. 1991, p. 1.
(2) OJ No L 145, 13. 6. 1977, p. 1.
(3) OJ No L 376, 31. 12. 1991, p. 1.
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lent effect or which remain subject to other measures laid down by the
Act of Accession.
2. The Intrastat system shall apply to the products referred to in
Article 3 (1) of Council Directive 92/12/EEC (1), regardless of the form
and content of the document accompanyingthem, when they movebetween the territories of the Member States.
Article 3
1. The Intrastat system shall not apply:
(a) to goods placed or obtained under the inward processing customs
procedure (suspension system) or the procedure of processingundercustoms control;
(b) to goods circulating between parts of the statistical territory of the
Community, at least one of which is not part of the territory of theCommunity pursuant to Council Directive 77/388/EEC.
2. The Member States shall be responsible for collectingdata on the
goods referred to in paragraph 1 on the basis of the customs proceduresapplicable to such goods.
3. If the statistical copy of the Single Administrative Document
containingthe data listed in Article 23 of the Basic Reg ulation, with theexception of the information referred to in paragraph 2 (e) of thatArticle, is not available, the customs departments shall at least once amonth send the relevant statistical departments a periodic list of thosesame data by type of goods, in accordance with the arrangements agreedupon by the said departments.
4. Articles 2, 4, 8, 9, 12 (1), (3), (4), (5), (6) and (7); 13, 14, 19, 21
and 22 (3) (a) and (b), first indent, shall not apply to the goods referredto in paragraph 1.
The other provisions of this Regulation shall apply to these goods
without prejudice to any customs regulations which otherwise apply.
Article 4
1. Any natural or legal person carrying out an intra-Community
operation for the first time, whether the goods are arriving or beingdispatched, shall become responsible for providingthe required infor-mation within the meaningof Article 20 (5) of the Basic Reg ulation.
2. The party referred to in paragraph 1 shall provide the data on his
intra-Community operations via the periodic declarations referred to inArticle 13 of the Basic Regulation as from the month during which theassimilation threshold is exceeded, in accordance with the provisionsrelatingto the threshold which become applicable to him.
The Member States shall determine the deadline for transmission in line
with their particular administrative organization.
3. When the VAT registration number of a party responsible for
providingthe information is amended as a result of a chang e of owner-ship, name, address, legal status or similar change which does not affecthis intra-Community operations to a significant extent, the rule definedin paragraph 1 need not be applied to the party in question at the time ofthe change. It shall remain subject to the statistical obligations to whichit was subject before the change.
Article 5
1. The third party referred to in Article 9 (1) of the Basic Regulation
is hereinafter referred to as the declaringthird party.
2. The declaringthird party shall provide the competent national
departments with the followinginformation:
(1) OJ No L 76, 23. 3. 1992, p. 1.
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(a) in accordance with Article 6 (1), the information necessary:
— to identify himself,
— to identify each of the parties responsible for providingthe
information who have transferred this task to him;
(b) for each of the parties responsible for providinginformation, the
data required by the Basic Regulation and in implementationthereof.
Article 6
1. The information necessary to identify an intra-Community oper-
ator within the meaningof Article 10 of the Basic Reg ulation shall bethe following:
— full name of the person or firm,
— full address includingpost code,— under the circumstances laid down in Article 10 (6) of the Basic
Regulation, the VAT registration number.
However, the statistical departments referred to in Article 10 (1) of the
Basic Regulation may dispense with one or more of the abovemen-tioned items of information or, under circumstances to be determined bythem, exempt the intra-Community operators from providingthem.
In the Member States referred to in Article 10 (3) of the Basic Regula-
tion, the information which serves to identify an intra-Community oper-ator shall be supplied to the abovementioned statistical departments bythe tax authorities referred to in the said Article as and when it becomesavailable to the latter, unless there is an agreement to the contrarybetween the departments concerned.
2. The minimum of list data to be recorded in the register of intra-
Community operators, within the meaningof Article 10 of the BasicRegulation, shall contain, for each intra-Community operator, thefollowing:
(a) the year and month of entry in the register;
(b) the information necessary to identify the operator as laid down in
paragraph 1;
(c) where applicable, whether the operator is the consignor, consignee
or declarant, or, as from 1 January 1993, a party responsible forprovidinginformation or a declaringthird party, upon eitherconsignment or receipt; in the Member States referred to in Article10 (3) of the Basic regulation, the information stipulated in para-graph 1 of the present Article shall show whether each operator inquestion is a consignor or a consignee;
(d) in the case of a consignor or consignee or, as from 1 January 1993,
a party responsible for providinginformation, the total value of hisintra-Community operations, by month and by flow, together with,as from that same date, the value referred to in Article 11 (3) of theBasic Regulation; however, this information need not be recorded:
— prior to 1993, in those Member States referred to in Article 10
(3) of the Basic Regulation,
— if the checkingof the information recorded as statistics using
the information referred to in Article 11 (3) of the Basic Regula-tion and the functioningof the statistical thresholds referred toin Article 28 of the said Regulation are organized separatelyfrom the management of the register of intra-Community opera-tors.
The competent national departments may record other data in the
register in accordance with their requirements.
Article 7
With a view to implementingArticle 10 (6) of the Basic Reg ulation, the
case where responsibility for the information, for given operations, liesnot with the operator as a legal entity per sebut with a constituent part
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of this entity, such as a branch office, a kind-of-activity unit or local
unit, may be considered a justified exception.
Article 8
In the lists referred to in Article 11 (1) of the Basic Regulation, the tax
authorities responsible shall mention intra-Community operators who,as a result of a scission, merger or cessation of activity during theperiod under review, will no longer appear on the said lists.
Article 9
1. The party responsible for providinginformation shall transmit the
data required under the Basic Regulation and in implementation thereof:
(a) in accordance with the Community provision in force;
(b) direct to the competent national departments or via the collection
offices which the Member States have set up for this or for otherstatistical or administrative purposes;
(c) for a given reference period, at his discretion:
— either by means of a single declaration, within a time limit
which the competent national departments shall lay down intheir instructions to the parties responsible for providinginfor-mation and which shall be between the fifth and the tenthworkingday followingthe end of that period,
— or by means of several part-declarations; in this case, the
competent national departments may require agreement to bereached with them on the frequency of transmission and dead-lines, but the last part-declaration must be transmitted within thetime limit laid down under the first indent above.
2. By way of derogation from paragraph 1, a party responsible for
providinginformation who benefits from exemption by virtue ofapplication of the assimilation threshold provided for in Article 28 (4)of the Basic Regulation must, when transmitting the information,conform only to the regulations of the tax authorities responsible.
3. Pursuant to Article 34 of the Basic Regulation, the provisions of
this Article relatingto the periodicity of the declaration shall notprevent the conclusion of an agreement providing for the supply of datain real time, when the data are transmitted electronically.
4. By way of derogation to paragraph 1 above, in those Member
States where the periodic statistical declaration is the same as theperiodic tax declaration, the provisions relatingto the transmission ofthe statistical declaration shall be drawn up in line with Community ornational tax regulations.
Article 10
In the medium for the information, the Member States whose statistical
territory is described in the nomenclature of countries annexed toCouncil Regulation (EEC) No 1736/75 (
1) shall be designated by either
alphabetical or numerical codes, as follows:
France: FR or 001,
Belgium and Luxembourg: BL or 002,Netherlands: Nl or 003,Germany: DE or 004,Italy: IT or 005,United Kingdom: GB or 006,Ireland: IE or 007,Denmark: DK or 008,Greece: GR or 009,
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Portugal: PT or 010,
Spain: ES or 011.
(1) OJ No L 183, 14. 7. 1975, p. 3.
Article 11
When the quantity of goods to be mentioned on the data medium is
determined:
▼M1(a) ‘net mass' shall mean the actual mass of the goods excluding all
packaging and shall be given in kilograms. However, the specifica-tion of net mass for the subheadings of the combined nomenclatureset out in Annex IV shall be optional for the parties responsible forprovidinginformation;
▼
B
(b) ‘supplementary units'shall mean the units measuringquantity, other
than the units measuringmass expressed in kilog rams; they must bementioned in accordance with the information set out in the currentversion of the combined nomenclature, opposite the sub-headingsconcerned, the list of which is published in Part I ‘Preliminaryprovisions' of the said nomenclature.
Article 12
1. The value of the goods, as referred to in Article 23 (1) (d) of the
Basic Regulation, shall be given as follows:
— by type of goods, the statistical value,
— by statistical declaration, the amount invoiced.
2. The statistical value shall be fixed:
— upon dispatch, on the basis of the taxable amount to be determined
the taxation purposes in accordance with Directive 77/388/EEC fordeliveries of goods specified under section A (1) (a) and, whereappropriate, for the operations specified under section A (1) (b) ofArticle 11 of the same Directive, minus, however, any taxes deduct-ible because of the dispatch; it shall, on the other hand, includetransport and insurance costs relatingto that part of the journeywhich takes place on the statistical territory of the Member State ofdispatch,
— upon arrival, on the basis of the taxable amount to be determined for
taxation purposes, in accordance with Article 28e of the Directivereferred to above, for acquisition of goods, minus, however, taxesdue because of the release for consumption and transport and insur-ance costs relatingto that part of the journey which takes place onthe statistical territory of the Member State of arrival.
The statistical value must be declared in accordance with the first
subparagraph, even if the taxable amount does not have to be deter-mined for taxation purposes.
For g oods resultingfrom processingoperations, the statistical value
shall be established as if those goods had been produced entirely in theMember State of processing.
3. The amount invoiced shall be the total amount (excludingVAT)
of invoices or documents servingas invoices relatingto all the g oodsincluded in a statistical declaration.
4. The party responsible for providinginformation may indicate the
invoiced amount broken down by type of goods.
By way of derogation to paragraph 1, the Member States may require
the invoiced amount to be broken down by type of goods. In this case,they shall calculate the statistical value and exempt the party respon-sible for providingthe statistical information from the need to mention
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it. However, those responsible for providingthe information may be
required to supply information on ancillary costs on a sample basis.
The second subparagraph shall apply either to all parties required to
transmit the periodic declaration referred to in Article 13 (1) of theBasic Regulation or solely to those parties who benefit from theapplication of simplification thresholds.
5. The Member States may exercise the option laid down in the
second subparagraph of paragraph 4, even if their particular adminis-trative organization prevents them from taking the simplificationmeasure which, by virtue of this subparagraph, must accompany theexercise of this option, namely, exemption from the requirement tomention the statistical value.
In the instructions relatingto the statistical declaration to the parties
responsible for providinginformation, the technical reasons why boththe statistical value and the invoiced amount must be mentioned, bytype of goods, shall be indicated in advance.
The Member States shall transmit a copy of these instructions to the
Commission before 1 November 1992 and, thereafter, whenever theyare updated.
6. In the case of work under contract, the amount invoiced shall be
the amount entered in the accounts for the work, includingany ancillarycosts. It shall be mentioned only in the case of the dispatch and thearrival which follow the contract work.
7. ‘Ancillary costs' means the costs incurred in the movement of
goods between the Member State of dispatch and the Member State ofarrival, such as transport and insurance costs.
Article 13
1. For the purposes of this Regulation:
(a) ‘transaction'shall mean any operation, whether commercial or not,
which leads to a movement of goods covered by statistics on thetradingof g oods between Member States;
(b) ‘nature of the transaction'shall mean all those characteristics which
distinguish one transaction from another.
2. A distinction shall be made between transactions which differ in
nature, in accordance with the list in Annex I.
The nature of the transaction shall be specified, on the information
medium, by the code number correspondingto the appropriate categ oryof column A in the abovementioned list.
3. Within the limits of the list referred to in paragraph 2, the Member
States may prescribe the collection of data on the nature of the transac-tion up to the level which they use for the collection of data on tradethird countries, regardless of whether they collect them in this connec-tion as data on the nature of the transaction or as data on customsprocedures.
Article 14
1. For the purposes of this Regulation, ‘delivery terms' shall mean
those provisions of the sales contract which lay down the obligations ofthe seller and the buyer respectively, in accordance with the Incotermsof the International Chamber of Commerce listed in Annex II.
2. Within the limits of the list referred to in paragraph 1 and without
prejudice to paragraph 3:
(a) those Member States which apply the second subparagraph of
Article 12 (4) shall stipulate that data on delivery terms shall becollected on the information medium and shall give details of howthey are to be mentioned;
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(b) the other Member States may stipulate that data on delivery terms
shall be collected on the information medium up to the level atwhich they collect data on trade with third countries.
3. The delivery terms shall be indicated, for each type of goods, by
one of the abbreviations in the list referred to in paragraph 1.
Article 15
1. ‘Presumed mode of transport' shall indicate, upon dispatch, the
mode of transport determined by the active means of transport by whichthe goods are presumed to be going to leave the statistical territory ofthe Member State of dispatch and, upon arrival, the mode of transportdetermined by the active means of transport by which the goods arepresumed to have entered the statistical territory of the Member State ofarrival.
2. The modes of transport to be mentioned on the information
medium are as follows:
Code Title
1 Transport by sea
2 Transport by rail
3 Transport by road
4 Transport by air
5 Consignments by post
7 Fixed transport installations
8 Transport by inland waterway
9 Own propulsion
The mode of transport shall be designated on the said medium by the
correspondingcode number.
Article 16
1. ‘Country of origin'shall mean the country where the goods origi-
nate.
Goods which are entirely obtained in a country originate in that country.An item in the production of which two or more countries are involved
originates in the country where the last significant processing orworking, economically justified and carried out in an enterpriseequipped for this purpose and leadingto the manufacture of a newproduct or representingan important stag e of manufacture, takes place.
2. The country of origin shall be designated by the code number
given to it in the current version of the country nomenclature annexedto Regulation (EEC) No 1736/75, without prejudice to the last sentenceof Article 47 of the said Regulation.
Article 17
1. ‘Region of origin'shall mean the region of the Member State of
dispatch where the goods were produced or were erected, assembled,processed, repaired or maintained; failing this, the region of origin shallbe replaced either by the region where the commercial process tookplace or by the region where the goods were dispatched.
2. ‘Region of destination'shall mean the region of the Member State
of arrival where the goods are to be consumed or erected, assembled,processed, repaired or maintained; failingthis, the reg ion of destinationshall be replaced either by the region where the commercial process isto take place or by the region to which the goods are to be dispatched.
3. Each Member State exercisingthe option provided for in Article
23 (2) (b) of the Basic Regulation shall draw up a list of its regions and
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determine the code, which shall have a maximum of two characters, bywhich those regions shall be indicated on the information medium.
Article 18
1. ‘Port or airport of loading'shall mean the port or airport situated
on the statistical territory of the Member State of dispatch at which thegoods are loaded onto the active means of transport on or in which theyare presumed to be going to leave that territory.
2. ‘Port or airport of unloading'shall mean the port or airport situ-
ated on the statistical territory of the Member State of arrival at whichthe goods are unloaded from the active means of transport on or inwhich they are presumed to have entered that territory.
3. Each Member State exercisingthe option provided for in Article
23 (2) (c) or (d) of the Basic Regulation shall draw up a list of ports andairports to be mentioned on the information medium and shall fix thecode by which they are to be indicated on that medium.
Article 19
1. ‘Statistical procedure' shall mean the category of dispatch or
arrival within which a given intra-Community operation takes place andwhich is not adequately referred to in column A or column B of the listof transactions in Annex I.
2. Any Member State wishingto exercise the option provided for in
Article 23 (2) (e) of the Basic Regulation shall draw up a list of thestatistical procedures to be mentioned on the information medium andshall fix the code by which they are to be indicated on that medium.
Article 20
Data relatingto the g oods listed in Annex III shall be excluded from
compilation and, consequently, pursuant to Article 25 (4) of the BasicRegulation, from collection.
Article 21
1. For the purposes of this Regulation, ‘specific movements of goods'
shall mean movements of goods having specific features which havesome significance for the interpretation of the information and stemeither from the movement as such or from the nature of the goods orfrom the transaction which results in the movement of the goods orfrom the consignor or consignee of the goods.
2. In the absence of provisions drawn up under Article 33 of the
Basic Regulation, the Member States may apply, as regards data tospecific movements of goods, the simplified procedures which wereapplied, under Regulation (EEC) No 1736/75, prior to the date referredto in the second paragraph of Article 35 of the Basic Regulation.
3. Those Member States wishingto have more detailed information
than that resultingfrom the application of Article 21 of the BasicRegulation may, by way of derogation from that Article, organize thecollection of that information, for one or more specific product groups,provided that the party responsible for providingthe information isallowed to elect to supply it in accordance with either the combinednomenclature or the additional subdivisions.
Those Member States exercisingthat option shall notify the Commis-
sion that they are doingso. At the same time, they shall state thereasons for their decision, supply the list of relevant combined nomen-clature subheadings and describe the collection method they are using.
Article 22
1. The references to Directive 77/388/EEC in the Basic Regulation
are amended as follows:
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— in the second paragraph of Article 5, ‘pursuant to Article 28 (7) of
the abovementioned Directive' is replaced by ‘pursuant to CouncilDirective 91/680/EEC (
1).',
— in Article 10 (3) (b), ‘within the meaningof Directive 77/388/EEC,
in compliance with Article 28 (7) of that Directive' is replaced by‘within the meaningof Directive 91/680/EEC',
— in Article 11 (3) and (7), ‘Article 28 (7) of Directive 77/388/EEC'is
replaced by ‘Directive 91/680/EEC',
— in Article 20, points 3 and 4, ‘first indent and — in so far as the
provisions of Article 28 (7) of Directive 77/388/EEC apply to them— second indent' is deleted.
2. ‘Institutional parties not liable to account for VAT' and ‘parties
exempt from VAT'which appear in the second paragraph of Article 5,Article 10 (3) (6), and Article 11 (2) (6) and (7) of the Basic Regulationare replaced respectively by ‘legal persons not liable to account forVAT'and ‘parties liable to account who carry out only transactions notentitlingthem to any deduction of VAT'.
3. In Article 20 of the Basic Regulation:
(a) in point 5 (a) and (b), ‘residing' is replaced by ‘registered for
value-added tax';
(b) point 7 is replaced by the following:
‘(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 duringwhich the value-added tax becomesdue on intra-Community deliveries or acquisitions ofgoods, the movements of which are to be recorded pursuantto this Article; when the period to which the periodic fiscaldeclaration of a party liable to account for VAT refers doesnot correspond with a calendar month, quarter, half-year oryear, the Member States may adapt the periodicity of theobligations relating to the statistical declarations of thatparty to the periodicity of his obligations relating to fiscaldeclarations,
— for goods to which the Intrastat system does not apply,
accordingto the circumstances:
— the calendar month duringwhich the g oods are either
placed or maintained under the inward processingcustoms procedure (suspension system) or the proce-dure of processingunder customs control or placed infree circulation as a result of one of these procedures,
— the calendar month duringwhich the g oods, circulating
between parts of the statistical territory of theCommunity, at least one of which is not part of theterritory of the Community pursuant to CouncilDirective 77/388/EEC, have been subject to dispatch orarrival procedures.'
Article 23
This Regulation shall enter into force on the seventh day following its
publication in the Official Journal of the European Communities .
Those of its provisions which relate to the Articles referred to in the
second paragraph of Article 35 of the Basic Regulation shall apply fromthe same date as those said Articles.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.
(1) OJ No L 376, 31. 12. 1991, p. 1.
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ANNEXI
List of transactions referred to in Article 13 (2)
Column A Column B
1. Transactions involvingactual or intended
transfer of ownership against compensation(financial or otherwise) (except the transac-tions listed under 2, 7, 8) (
a)(b)(c)1. Outright/purchase/sale (b)
2. Supply for sale on approval or after trial,
for consignment or with the intermedia-tion of a commission agent
3. Barter trade (compensation in kind)4. Personal purchases by travellers5. Financial leasing(
c)
2. Return of goods after registration of the orig-
inal transaction under code 1 (d); replacement
of goods free of charge (d)1. Return of goods
2. Replacement for returned goods3. Replacement (e.g. under warranty) for
goods not being returned
3. Transactions (not temporary) involving
transfer of ownership but without compensa-tion (financial or other)1. Goods delivered under aid programmes
operated or financed partly or wholly
2. Other general government-aid deliveries3. Other aid deliveries (individuals, non-
governmental organizations)
4. Operations with a view to processingunder
contract (e) or repair (f) (except those recorded
under 7)1. Processingunder contract
2. Repair and maintenance against payment3. Repair and maintenance free of charge
5. Operations followingprocessingunder
contract (e) or repair (f) (except those recorded
under 7)1. Processingunder contract
2. Repair and maintenance against payment3. Repair and maintenance free of charge
6. Transactions not involvingtransfer of owner-
ship, e.g. hire, loan, operational leasing (g) and
other temporary uses (h) except processing
under contract or repair (delivery or return)1. Hire, loan, operational leasing
2. Other goods for temporary uses
7. Operations under joint defence projects or
other joint intergovernmental productionprograms (e.g. Airbus)
8. Supply of buildingmaterials and equipment
for works that are part of a general construc-tion or engineering contract (
i)
9. Other transactions
(a) This item covers most dispatches and arrivals, i.e. transactions in respect of which:
— ownership is transferred from resident to non-resident, and
— payment or compensation in kind is or will be made.It should be noted that this also applies to goods sent between related enterprises or from/to central distribution
depots, even if no immediate payments is made.
(
b) Includingspare parts and other replacements made ag ainst payment.
(c) Includingfinancial leasing : the lease instalments are calculated in such a way as to cover all or virtually all of the
value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract thelessee becomes the legal owner of the goods.
(
d) Return and replacement dispatches of goods originally recorded under items 3 to 9 of column A should be
registered under the corresponding items.
(e) Processingoperations (whether or not under customs supervision) should be recorded under items 4 and 5 of
column. A. Processingactivities on processor’s own account are not covered by this item, they should beregistered under item 1 of column A.
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(f) Repair entails the restoration of goods to their original function; this may involve some rebuilding or enhance-
ments.
(g) Operational leasing : leasingcontracts other than financial leasing(see note (c)).
(h) This item covers goods that are exported/imported with the intention of subsequent re-import/re-export without
any change of ownership taking place.
(i) The transactions recorded under item 8 of column A involve goods which are not separately invoiced, but for
which a single invoice is made covering the total value of the works. Where this is not the case, the transactionsshould be recorded under item 1.
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ANNEXII
List of delivery terms referred to in Article 14
First
sub-boxMeaning
Incotem
codeIncoterm
ICC/ECE GenevaPlace to be indicated (1)
EXW ex-works location of works
FCA franco carrier … agreed place
FAS free alongside ship agreed port of loading
FOB free on board agreed port of loading
CFR cost and freight (C & F) agreed port of destination
CIF cost, insurance, freight agreed port of destination
CPT carriage paid to agreed place of destination
CIP carriage and insurance paid to agreed place of destination
DAF delivered at frontier agreed place of delivery at frontier
DES delivered ex-ship agreed port of destination
DEQ delivered ex-quay after customs clearance, agreed port
DDU delivered duty unpaid agreed place of destination in importing
country
DDP delivered duty paid agreed place of delivery in importingcountry
XXX delivery terms other than the above precise statement of terms specified in thecontract (
1)
(1) Provide details in box 6 if necessary (form Intrastat N only)
Second sub-division
1: place located in the territory of the Member State concerned,
2: place located in another Member State,3: other (place located outside the Community).
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ANNEXIII
List of exceptions referred to in Article 20
Data shall not be required for the followingg oods:
(a) means of payment which are legal tender, and securities;
(b) emergency aid for disaster areas;
(c) because of the diplomatic or similar nature of their intended use:
1. goods benefiting from diplomatic and consular or similar immunity;2. gifts to a Head of State or to members of a government or parliament;3. items beingcirculated within the framework of administrative mutual aid;
(d) provided that the trade is temporary, amongst other things:
1. goods intended for fairs and exhibitions;2. theatrical scenery;3. merry-go-rounds and other fairground attractions;4. professional equipment within the meaningof the International Customs
Convention of 8 June 1968;
5. cinematographic films;6. apparatus and equipment for experimental purposes;7. animals for show, breeding, racing, etc;8. commercial samples;9. means of transport, containers and equipment connected with transport;
10. packaging;11. goods on hire;12. plant and equipment for civil engineering works;13. goods destined for examination, analysis or test purposes;
(e) provided that they are not the subject of a commercial transaction:
1. decorations, honorary distinctions prizes, commemorative badges and
metals;
2. travel equipment, provisions and other items, includingsports equip-
ment, intended for personal use or consumption which accompany,precede or follow the traveller;
3. bridal outfits, items involved in movinghouse, or heirlooms;4. coffins, funerary urns, ornamental funerary articles and items for the
upkeep of graves and funeral monuments;
5. printed advertisingmaterial, instructions for use, price lists and other
advertisingitems;
6. goods which have become unusable, or which cannot be used for
industrial purposes;
7. ballast;8. photographs, exposed and developed films, drafts, drawings, copies of
plans, manuscripts, files and records, official printed matter and printingproofs, as well as all information media used for an intra-Communityexchange of information;
9. postage stamps;
10. pharmaceutical products used at international sport events;
(f) products used under agreements providing for common measures for the
protection of persons or of the environment;
(g) goods which are the subject of non-commercial traffic between persons
resident in the adjacent zones of the Member States; products obtained byagricultural producers on properties located outside, but adjacent to, thestatistical territory within which they have their principal undertaking;
(h) goods leaving a given statistical territory to return after crossing a foreign
territory, either directly, or with halts inherent in the transport.
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ANNEXIV
List of combined nomenclature subheadings referred to in Article 11 (a)
0105 11 11
0105 11 190105 11 910105 11 990105 12 000105 19 200105 19 900105 92 000105 93 000105 99 100105 99 200105 99 300105 99 500407 00 110407 00 192202 10 002202 90 102202 90 912202 90 952202 90 992716 00 003702 51 003702 53 003702 54 005701 10 105701 10 915701 10 935701 10 995701 90 105701 90 905702 20 005702 31 105702 31 305702 31 905702 32 105702 32 905702 39 105702 39 905702 41 105702 41 905702 42 105702 42 905702 49 105702 49 905702 51 005702 52 005702 59 005702 91 005702 92 005702 99 00
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5703 10 10
5703 10 905703 20 115703 20 195703 20 915703 20 995703 30 115703 30 195703 30 515703 30 595703 30 915703 30 995703 90 105703 90 905704 10 005704 90 005705 00 105705 00 315705 00 395705 00 906101 10 106101 10 906101 20 106101 20 906101 30 106101 30 906101 90 106101 90 906102 10 106102 10 906102 20 106102 20 906102 30 106102 30 906102 90 106102 90 906103 11 006103 12 006103 19 006103 21 006103 22 006103 23 006103 29 006103 31 006103 32 006103 33 006103 39 006103 41 106103 41 906103 42 106103 42 906103 43 106103 43 90
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6103 49 10
6103 49 916103 49 996104 11 006104 12 006104 13 006104 19 006104 21 006104 22 006104 23 006104 29 006104 31 006104 32 006104 33 006104 39 006104 41 006104 42 006104 43 006104 44 006104 49 006104 51 006104 52 006104 53 006104 59 006104 61 106104 61 906104 62 106104 62 906104 63 106104 63 906104 69 106104 69 916104 69 996105 10 006105 20 106105 20 906105 90 106105 90 906106 10 006106 20 006106 90 106106 90 306106 90 506106 90 906107 11 006107 12 006107 19 006107 21 006107 22 006107 29 006107 91 106107 91 906107 92 00
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6107 99 00
6108 11 106108 11 906108 19 106108 19 906108 21 006108 22 006108 29 006108 31 106108 31 906108 32 116108 32 196108 32 906108 39 006108 91 106108 91 906108 92 006108 99 106108 99 906109 10 006109 90 106109 90 306109 90 906110 10 106110 10 316110 10 356110 10 386110 10 916110 10 956110 10 986110 20 106110 20 916110 20 996110 30 106110 30 916110 30 996110 90 106110 90 906112 11 006112 12 006112 19 006112 31 106112 31 906112 39 106112 39 906112 41 106112 41 906112 49 106112 49 906115 11 006115 12 006115 19 106115 19 90
1992R3046 — EN — 01.01.1997 — 001.001 — 19
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6210 20 00
6210 30 006211 11 006211 12 006211 20 006211 32 316211 32 416211 32 426211 33 316211 33 416211 33 426211 42 316211 42 416211 42 426211 43 316211 43 416211 43 426212 10 006212 20 006212 30 008504 10 108504 10 918504 10 998504 21 008504 22 108504 22 908504 23 008504 31 108504 31 318504 31 398504 31 908504 32 108504 32 308504 32 908504 33 108504 33 908504 34 008504 40 108504 40 308504 40 508504 40 938504 50 108518 21 908518 22 908518 29 908539 10 108539 10 908539 21 308539 21 928539 21 988539 22 108539 29 308539 29 92
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8539 29 98
8539 31 108539 31 908539 32 108539 32 508539 32 908539 39 008539 41 008539 49 108539 49 308540 11 118540 11 138540 11 158540 11 198540 11 918540 11 998540 12 008540 20 108540 20 308540 20 908540 40 008540 50 008540 71 008540 72 008540 79 008540 81 008540 89 118540 89 198540 89 908542 13 118542 13 138542 13 158542 13 178542 13 228542 13 258542 13 278542 13 328542 13 358542 13 378542 13 418542 13 438542 13 458542 13 478542 13 498542 13 518542 13 558542 13 618542 13 638542 13 658542 13 678542 13 698542 19 158542 19 22
1992R3046 — EN — 01.01.1997 — 001.001 — 21
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8542 19 25
8542 19 278542 19 318542 19 358542 19 418542 19 558542 19 628542 19 688903 91 108903 91 918903 91 938903 91 998903 92 108903 92 918903 92 998903 99 108903 99 918903 99 999001 30 009001 40 209001 40 419001 40 499001 40 809001 50 209001 50 419001 50 499001 50 809003 11 009003 19 109003 19 309003 19 909006 53 109006 53 909202 10 109202 10 909202 90 109202 90 309202 90 909203 00 909204 10 109204 10 909204 20 009205 10 009207 90 10