2000R1901 — EN — 01.01.2004 — 003.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No1901/2000
of7September2000
laying down certain provisions for the implementation of Council Regulation (EEC) No 3330/91
onthestatisticsrelatingtothetradingofgoodsbetweenMemberStates
(OJ L 228, 8.9.2000, p. 28)
Amended by:
Official Journal
No page date
►M1Commission Regulation (EC) No 2150/2001 of 31 October 2001 L 288 30 1.11.2001
►M2Commission Regulation (EC) No 1835/2002 of 15 October 2002 L 278 9 16.10.2002
►M3Commission Regulation (EC) No 2207/2003 of 17 December 2003 L 330 15 18.12.2003
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COMMISSIONREGULATION(EC)No1901/2000
of7September2000
laying down certain provisions for the implementation of Council
Regulation (EEC) No 3330/91 on the statistics relating to the
tradingofgoodsbetweenMember States
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 goods
between Member States (1), as last amended by European Parliament
and Council Regulation (EC) No 1624/2000 (2), and in particular
Article 30 thereof,
Whereas:
(1)Commission Regulation (EEC) No 3046/92 (3) laying down
provisions implementing and amending Regulation (EEC) No3330/91, as last amended by Regulation (EC) No 2535/98 (
4),
has been substantially amended on several occasions.
(2)Commission Regulations (EEC) No 2256/92(5), (EC) No 1125/
94(6) and (EC) No 2820/94 (7) lay down additional provisions
for the implementation of Regulation (EEC) No 3330/91,
concerning in particular statistical thresholds, deadlines forforwarding results, and threshold values for individual transac-tions in the context of statistics relating to trade betweenMember States.
(3)When further amendments are made to Regulation (EEC) No
3046/92, the relevant regulations should be drawn upin such a
way which lightens the burden on enterprises and administra-tions affected by these regulations.
(4)With a view to establishing the statistics relating to the tradingof goods between Member States, the field of application of theIntrastat system should be precisely defined in relation to boththe goods to be included and those to be excluded.
(5)The date from which the intra-Community operator is in practiceto comply with his obligations to supply information must bedetermined and the extent of the obligations of the third partyto whom the party responsible for providing the informationmay transfer that task should be defined.
(6)Certain rules to be complied with by the departments concernedmust be specified in detail in particular to allow efficient
management of the registers of intra-Community operators.
(7)A key element of the Intrastat system consists in the use of value
added tax information on intra-Community transactions. In orderto ensure that the exhaustiveness of the statistics can be checked,it is appropriate to specify in a restrictive manner the informa-tion which may be passed between the administrative
authorities in the Member States responsible for the application
of laws on value added tax and those responsible for the estab-lishment of statistics relating to the trading of goods betweenMember States.
(8)The burden on intra-Community operators must be lightened asmuch as possible, either by exempting them from statistical obli-gations or by simplifying procedures. This lightening of the2000R1901 — EN — 01.01.2004 — 003.001 — 2
(1) OJ L 316, 16.11.1991, p. 1.
(2) OJ L 187, 26.7.2000, p. 1.
(3) OJ L 307, 23.10.1992, p. 27.
(4) OJ L 318, 27.11.1998, p. 22.
(5) OJ L 219, 4.8.1992, p. 40.
(6) OJ L 124, 18.5.1994, p. 1.
(7) OJ L 299, 22.11.1994, p. 1.
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burden must be limited only by the demands of statistics of a
satisfactory quality, which must consequently be defined. Allthe Member States must have the instruments needed to ensure
quality, while taking into account their own economic and
commercial structure.
(9)There is a need to specify the way in which the thresholds
applying to certain data will be calculated. For the statistical
procedure, this information needs to be distinguished from theprocedure used for the statistical and tax declarations.
(10)Despite the existence of statistical thresholds, there remain
parties responsible for providing information effecting a large
number of low-value transactions who are obliged to communi-cate these in the greatest detail, an obligation which represents aburden out of all proportion to the usefulness of the informationthus obtained. It is necessary to reduce the burden.
(11)A list should be drawn upof the goods to be excluded from thestatistical returns relating to the trading of goods.
(12)The data to be reported and the arrangements for reporting suchdata should be defined in more detail.
(13)Of the units of quantity, net mass, in kilograms, is the main indi-cator and should in principle be mentioned for every type of
goods. However, for certain products, it is not the most appro-
priate unit of measurement. The party responsible for providinginformation should therefore be exempted from indicating netmass in such cases.
(14)Specific movements of goods may account for a substantialshare of the statistics on the trading of goods between MemberStates. The absence of harmonised provisions at Communitylevel is prejudicial to the comparability of statistics betweenMember States. Wherever possible, harmonisation of statistical
legislation in the field of specific movements should be
improved by complying with the relevant international recom-mendations.
(15)In order to ensure that Community statistics on trade between
the Member States are compiled regularly and within a reason-
able time, the Member States must forward their resultsaccording to a common timetable. A distinction must be madebetween overall results and detailed results in order to ensureoptimum satisfaction of user needs and take account of data
collection and processing requirements.
(16)The measures provided for in this Regulation are in accordance
with the opinion of the Committee on the statistics relating tothe trading of goods between Member States,
HAS ADOPTED THIS REGULATION:
TITLE I
GENERALPROVISIONS
CHAPTER 1
GENERALCONSIDERATIONS
Article 1
With a view to establishing the statistics relating to the trading of
goods between Member States, the Community and its Member Statesshall apply Regulation (EEC) No 3330/91, hereinafter referred to as‘the Basic Regulation’, in accordance with the rules laid down in thisRegulation.2000R1901 — EN — 01.01.2004 — 003.001 — 3
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Article 2
The Intrastat system shall apply also 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 accompanying them, 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 processing undercustoms 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).
However, without prejudice to customs regulations, provisions of this
Regulation shall apply to these goods except Articles 2, 4, 5, 8 to 20,24(1), (2) (except indent 3), (3) and (4), and 28, 29, 30 and 47.
2. The Member States shall be responsible for collecting data 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
containing the data listed in Article 23(1) and (2) of the Basic Regula-tion is not available, the customs departments shall send the relevantstatistical departments a periodic list of those same data by type ofgoods at least once a month, in accordance with the arrangements
agreed upon by the said departments.
CHAPTER 2
INFORMATIONPROVIDERSANDREGISTERS
Article 4
1. Any natural or legal person carrying out an intra-Community
operation for the first time, whether the goods are arriving or being
dispatched, shall become responsible for providing the required infor-
mation within the meaning of Article 20(5) of the Basic Regulation.
2. The party referred to in paragraph 1 shall provide the data on his
intra-Community operations via the periodic declarations referred to in
Article 13 of the Basic Regulation as from the month during which the
assimilation threshold is exceeded, in accordance with the provisionsrelating to the threshold which become applicable to him.
3. When the VAT registration number of a party responsible for
providing the information is amended as a result of a change of owner-ship, name, address, legal status or similar change which does notaffect his intra-Community operations to a significant extent, the ruledefined in paragraph 1 need not be applied to the party in question atthe time of the change. It shall remain subject to the statistical obliga-
tions to which it 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 declaring third party’.
2. The declaring third party shall provide the competent national
departments with the following information:
(a) in accordance with Article 6(1), the information necessary:
— to identify himself,2000R1901 — EN — 01.01.2004 — 003.001 — 4
(1) OJ L 76, 23.3.1992, p. 1.
(2) OJ L 145, 13.6.1977, p. 1.
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— to identify each of the parties responsible for providing the
information who have transferred this task to him;
(b) for each of the parties responsible for providing information, the
data required by the Basic Regulation and in implementationthereof.
Article 6
1. The information necessary to identify an intra-Community
operator within the meaning of Article 10 of the Basic Regulation shallbe the following:
— full name of the person or firm,
— full address including post 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
by them, exempt the intra-Community operators from providing them.
In the Member States referred to in Article 10(3) of the Basic Regula-
tion, the information which serves to identify an intra-Communityoperator shall be supplied to the abovementioned statistical depart-
ments by the tax authorities referred to in the said Article as and
when it becomes available to the latter, unless there is an agreementto the contrary between the departments concerned.
2. The minimum list of data to be recorded in the register of intra-
Community operators, within the meaning of Article 10 of the Basic
Regulation, 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 a party responsible for
providing information or a declaring third party, upon eitherconsignment or receipt;
(d) in the case of a party responsible for providing information, the
total value of his intra-Community operations, by month and by
flow, together with the value referred to in Article 11(3) of the
Basic Regulation. However, this information need not be recordedif the checking of the information recorded as statistics using theinformation referred to in Article 11(3) of the Basic Regulationand the functioning of the statistical thresholds referred to in
Article 28 of the said Regulation are organised separately from
the management of the register of intra-Community operators.
The competent national departments may record other data in the
register in accordance with their requirements.
Article 7
With a view to implementing Article 10(6) of the Basic Regulation, the
case where responsibility for the information, for given operations, liesnot with the operator as a legal entity per sebut with a constituent part
of this entity, such as a branch office, a kind of activity unit or local
unit, may be considered a justified exception.
Article 8
1. 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 the
period under review, will no longer appear on the said lists.
2. The provision of information of a fiscal nature referred to in
Article 11(4) of the Basic Regulation by a Member State's administra-2000R1901 — EN — 01.01.2004 — 003.001 — 5
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tive authorities responsible for the application of laws on value added
tax to the departments in that Member State responsible for compilingstatistics relating to the trading of goods between Member States is
limited to information which those liable to account for VAT are
required to provide in accordance with Article 22 of Directive 77/388/EEC.
Article 9
1. The party responsible for providing information shall transmit the
data required under the Basic Regulation and in implementationthereof:
(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 upfor 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 in
their instructions to the parties responsible for providing infor-
mation,
— 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
the time limit laid down under the first indent above.
2. By way of derogation from paragraph 1, a party responsible for
providing information who benefits from exemption by virtue of appli-
cation of the assimilation threshold provided for in Article 28(4) of theBasic Regulation must, when transmitting the information, conformonly to the regulations of the tax authorities responsible.
3. Pursuant to Article 34 of the Basic Regulation, the provisions of
this Article relating to the periodicity of the declaration shall notprevent the conclusion of an agreement providing for the supply ofdata in 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 the peri-odic tax declaration, the provisions relating to the transmission of thestatistical declaration shall be drawn upin line with Community or
national tax regulations.
CHAPTER 3
STATISTICALTHRESHOLDSANDEXEMPTIONS
Section 1
Overall functioningofthresholds
Article 10
The Member States shall set annually the assimilation and simplifica-
tion thresholds referred to in Article 28 of the Basic Regulation. They
shall ensure when setting these thresholds that, first, they meet the
quality requirements laid down in this chapter and, secondly, theyexploit to the full the ensuing opportunities to relieve the burden onintra-Community operators.
Article 11
For the purposes of this section:
(a) ‘error’ means the discrepancy between the results obtained with
and without application of the thresholds referred to in Article 10.When a correction procedure is applied to the results obtainedfollowing application of the thresholds, the error is calculated inrelation to the corrected results;2000R1901 — EN — 01.01.2004 — 003.001 — 6
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(b) ‘total value’ means, for the purposes of threshold adjustment, the
value of either of the outgoing goods or of the incoming goodsaccounted for by intra-Community operators over a 12-month
period, other than those who are exempt under Article 5 of the
Basic Regulation;
(c) ‘coverage’ means, in relation to a given total value, the propor-
tionate value of the outgoing goods or of the incoming goods
accounted for by the intra-Community operators who lie above theassimilation threshold.
Article 12
1. The assimilation thresholds set by the Member States shall meet
the following quality requirements:
( a )R e s u l t sb yg o o d sc a t e g o r y
Each Member State shall ensure that the error in annual values
does not exceed 5 % for 90 % of the eight-digit sub-headings ofthe Combined Nomenclature which represent 0,005 % or more ofthe total value of its outgoing or incoming goods.
However, each Member State may raise this quality requirement up
to the point that the error in annual values does not exceed 5 % for90 % of the eight-digit sub-headings of the Combined Nomencla-ture which represent 0,001 % or more of the total value of its
outgoing or incoming goods.
(b) Results by partner country
Each Member State shall ensure that the error in the annual values
of its results by partner country, excluding countries which repre-sent less than 3 % of the total value of its outgoing or incominggoods, does not exceed 1 %.
2. When a Member State's share of the total value of outgoing or
incoming goods in the Community is less than 3 %, that Member State
may depart from the quality requirements laid down in the first subpar-
agraph of paragraph 1(a). In such cases, the 90 % and 0,005 % sharesshall be replaced by 70 % and 0,01 % respectively.
3. To meet the quality requirements set out in paragraphs 1 and 2,
the Member States shall base the calculation of their thresholds on theresults of trade with the other Member States for 12-month periods
prior to the introduction of the thresholds.
For Member States unable to make this calculation because figures are
incomplete, the assimilation thresholds shall be fixed at a level notlower than the lowest, nor higher than the highest, thresholds set bythe other Member States. However, this provision shall not be bindingfor Member States which are exempt under paragraph 2.
4. If, for certain groups of goods, the application of the thresholds
calculated in accordance with the provisions of this Article yields
results which, mutatis mutandis , fail to meet the quality requirements
set out in paragraphs 1 and 2, and if the thresholds cannot be loweredwithout reducing the relief which Article 10 guarantees to intra-Community operators, appropriate measures may be taken, at the initia-
tive of the Commission or the request of a Member State, in
accordance with the procedure laid down in Article 30 of the BasicRegulation.
Article 13
1. For the introduction of the simplification thresholds, the Member
States may set these:
— at levels above EUR 100000 pursuant to the first subparagraph of
Article 28(9) of the Basic Regulation, provided that they ensure thatat least 95 % of the total value of their outgoing or incoming goodsis covered by periodic declarations containing all the informationrequired under Article 23 of the Basic Regulation,
— where they are exempt under Article 12(2), at levels below
EUR 100000 pursuant to the second subparagraph of Article 28(9)2000R1901 — EN — 01.01.2004 — 003.001 — 7
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of the Basic Regulation, to the extent necessary to ensure that at
least 95 % of the total value of their outgoing or incoming goodsis covered by periodic declarations containing all the information
required under Article 23 of the Basic Regulation.
2. The party responsible for providing information according to the
simplified rules of Article 28(5) of the Basic Regulation, shall report in
the declaration a maximum of ten of the finest relevant subheadings ofthe Combined Nomenclature that are the most important in terms ofvalue for the period covered by the declaration. For the residualproducts, the code 9950 0000 shall be used.
Article 14
1. For the adjustment of the assimilation thresholds, the quality
requirements specified in Article 12 shall be regarded as met if thecoverage is maintained at the level obtained when the thresholds wereintroduced.
2. The condition laid down in paragraph 1 shall be met if Member
States:
(a) calculate their thresholds for the year following the current year on
the basis of the latest available results for their trade with the other
Member States over a 12-month period, and
(b) set their thresholds at a level which allows the same coverage for
the period thus defined as for the period used as a basis for calcu-lating their thresholds for the current year.
Member States shall notify the Commission if they use a different
method, to meet this condition.
3. Member States may lower their coverage provided that the quality
requirements laid down in Article 12 continue to be met.
4. Member States shall calculate adjustments to their assimilation
thresholds each year. The thresholds shall be adjusted if the adjustmentinvolves a change of at least 10 % in the threshold values for the
current year.
Article 15
1. For the adjustment of the simplification thresholds, the Member
States who set these:
— at levels higher than the values laid down in by Article 28(8) of the
Basic Regulation, shall ensure that the condition laid down in the
first indent of Article 13(1) of this Regulation is met,
— at levels below these values, since they are exempt pursuant to
Article 12(2) above, shall ensure that they comply with the limit
laid down in the second indent of Article 13 of this Regulation.
2. To ensure that the condition referred to in the first indent of
Article 13(1) is met or that the limit referred to in the second indentof Article 13(1) is complied with, it shall be sufficient for MemberStates to calculate the adjustment of the simplification thresholds usingthe method laid down in Article 14(2) for adjusting the assimilationthresholds. Member States shall notify the Commission if they use a
different method.
Article 16
The information relating to the adjustment of assimilation and simplifi-
cation thresholds shall be published not later than 31 October of thepreceding year.
Article 17
1. Parties responsible for providing information shall be freed from
their obligations to the extent allowed by application of the assimila-tion and simplification thresholds set for a given year, provided theyhave not exceeded these thresholds during the previous year.2000R1901 — EN — 01.01.2004 — 003.001 — 8
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2. For each statistical threshold, the provisions adopted shall apply
for the whole year.
However, if the value of the intra-Community transactions carried out
by a party responsible for providing information at some time duringthe year exceeds the threshold applicable to him, he shall provide infor-mation on his intra-Community transactions from the month in whichthis threshold was exceeded in accordance with the provisions applyingto the threshold which becomes applicable. If this provision involves
the transmission of the periodic declarations referred to in Article 13
of the Basic Regulation, the Member States shall lay down the timelimit for transmitting these declarations in accordance with their parti-cular administrative arrangements.
Article 18
The Member States shall communicate to the Commission the informa-
tion regarding the thresholds they have calculated at least two weeksbefore publication. At the Commission's request, they shall alsocommunicate the information required for assessing these thresholds,both for the period on which their calculation is based and for a givencalendar year.
Section 2
Specific thresholdsandexemptions
Article 19
For the implementation of Article 24(3) of this Regulation and Article
23(3) of the Basic Regulation, Member States shall set separate thresh-olds for arrivals and dispatches at such values that at least 95 % of
information providers are exempted from the requirement to provide
the ‘statistical value’, ‘delivery terms’, ‘mode of transport’ and ‘statis-tical procedure’ data.
As far as the ‘statistical value’ is concerned, the Member States shall
ensure that at least 70 % of the total value of their dispatches or arri-
vals is covered. The limit of 95 % of information providers may be
lowered to 90 % if the coverage rate of 70 % of the total value of theirdispatches or arrivals is not reached.
The Member States shall calculate these limits from the last available
results for their trade with the other Member States over a 12-month
period.
The information relating to the introduction of these thresholds shall be
published not later than 31 October 2000.
Member States may adjust their thresholds every calendar year
provided that the quality requirement laid down in this Article continue
to be met. The Member States concerned shall publish the information
relating to the adjustment of the thresholds not later than 31 October ofthe preceding year.
Article 20
1. A threshold value for individual transactions may be applied
under conditions defined in paragraphs 2 and 3. Without prejudice to
paragraph 2, this threshold shall give the parties responsible for
providing information the option of entering all transactions whosevalue is below this threshold under a global heading of the CombinedNomenclature, in which case the application of Article 23 of the BasicRegulation shall be limited to the provision of the following data:
— in the case of arrivals, the Member State of dispatch,
— in the case of dispatches, the Member State of consignment,— the value of the goods.
The global heading referred to in paragraph 1 shall be identified by CN
code 9950 00 00.2000R1901 — EN — 01.01.2004 — 003.001 — 9
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For the purposes of this Article, ‘transaction’ means any operation
described under Article 25(1)(a) of this Regulation.
The threshold for each transaction shall be EUR 100.2. In the context of this Article, Member States may refuse or limit
application of the option provided for in paragraph 1 if they consider
that the aim of maintaining a satisfactory quality of statistical informa-tion overrides the desirability of reducing the reporting burden.
3. Member States may require parties responsible for providing
information to ask the national department responsible for compilingstatistics on the trading of goods between Member States, in advance,
to be allowed to make use of the option referred to in paragraph 1.
4. When requested to do so by the Commission, Member States
shall transmit such information as is necessary for monitoring theapplication of this Regulation.
Article 21
Data relating to the goods listed in Annex I shall be excluded from
compilation and, consequently, pursuant to Article 25(4) of the BasicRegulation, from collection.
CHAPTER 4
STATISTICALDATA
Article 22
In the medium for the information, the Member States whose statistical
territory is described in the nomenclature of countries adopted eachyear pursuant to Article 9(1) of Council Regulation (EC) No 1172/95 (
1) shall be designated by the following codes:
Belgium BE or 017Denmark DK or 008Germany DE or 004Greece GR or 009
Spain ES or 011
France FR or 001Ireland IE or 007Italy IT or 005Luxembourg LU or 018Netherlands NL or 003Austria AT or 038Portugal PT or 010Finland FI or 032Sweden SE or 030United Kingdom GB or 006
Article 23
When the quantity of goods to be mentioned on the data medium is
determined:
(a) ‘net mass’ means the actual mass of the good excluding all packa-
ging. It shall be given in kilograms. However, the specification ofnet mass for the subheadings of the combined nomenclature set out2000R1901 — EN — 01.01.2004 — 003.001 — 10
(1) OJ L 118, 25.5.1995, p. 12.
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in Annex II shall be optional for the parties responsible for
providing information ►M3 ◄;
(b) ‘supplementary units’ means the units measuring quantity, other
than the units measuring mass expressed in kilograms. They must
be mentioned in accordance with the information set out in thecurrent version of the Combined Nomenclature, opposite thesubheadings concerned, the list of which is published in Part I‘Preliminary provisions’ of the said nomenclature.
Article 24
1. The value of the goods referred to in Article 23(1)(d) of the Basic
Regulation shall be reported in the statistical information medium 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 amount
to be determined for taxation purposes in accordance with Directive 77/388/EEC. For products subject to excise duties, however, the amount ofthese duties should be excluded from the value of the goods.
Whenever the taxable amount does not have to be declared for taxation
purposes, the value of the goods to be reported shall correspond to theinvoice value, excluding VAT, or, failing this, to an amount whichwould have been invoiced in the event of any sale or purchase.
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 S, shall
also be reported in the field provided to this end in the statistical infor-mation medium by information providers whose annual arrivals ordispatches exceed the limits set by each Member State, in accordance
with Article 19.
4. By way of derogation to paragraph 3, the Member States may
exempt information providers 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, by kinds of goods.
5. The statistical value shall be based on the goods reported by the
information providers pursuant to paragraph 2. It shall include onlyincidental 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,
— for 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 the national currency, whereupon the exchange rate tobe 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 Commissionshall 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 paragraph3.2000R1901 — EN — 01.01.2004 — 003.001 — 11
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Article 25
1. For the purposes of this Chapter,
(a) ‘transaction’ shall mean any operation, whether commercial or not,
which leads to a movement of goods covered by statistics on thetrading of goods between Member States;
(b) ‘nature of the transaction’ means 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 III.
The nature of the transaction shall be specified, on the information
medium, by the code number corresponding to the appropriate categoryof 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 transaction upto the level which they use for the collection of
data on trade third countries, regardless of whether they collect themin this connection as data on the nature of the transaction or as dataon customs procedures.
Article 26
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 or
working, economically justified and carried out in an enterpriseequipped for this purpose and leading to the manufacture of a newproduct or representing an important stage of manufacture, takes place.
2. The country of origin is designated by the code assigned it in the
current version of the nomenclature of countries discussed in Article 9of Regulation (EC) No 1172/95, as last amended by Council Regula-tion (EC) No 374/98 (
1).
Article 27
1. ‘Region of origin’ shall mean the region of the Member State of
dispatch where the foods were produced or were erected, assembled,processed, repaired or maintained. Failing this, the region of originshall be replaced either by the region where the commercial process
took place or by the region where the goods were dispatched.
2. ‘Region of destination’ shall mean the region of the Member
States of arrival where the goods are to be consumed or erected,
assembled, processed, repaired or maintained. Failing this, the region
of destination shall be replaced either by the region where the commer-cial process is to take place or by the region to which the goods are tobe dispatched.
3. Each Member State exercising the option provided for in Article
23(2)(b) of the Basic Regulation shall draw upa list of its regions anddetermine the code, which shall have a maximum of two characters, by
which those regions shall be indicated on the information medium.
Article 28
1. For the purposes of this Regulation, ‘delivery terms’ shall mean
those provisions of the sales contract which lay down the obligationsof the seller and the buyer respectively, in accordance with the Inco-terms of the International Chamber of Commerce listed in Annex IV.2000R1901 — EN — 01.01.2004 — 003.001 — 12
(1) OJ L 48, 19.2.1998, p. 6.
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2. Within the limits set in Article 19 and those of the list referred to
in paragraph 1, Member States may prescribe that data on deliveryterms be collected on the information medium and shall give details
of how they are to be mentioned.
Article 29
1. ‘Presumed mode of transport’ shall indicate, upon dispatch, the
mode of transport determined by the active means of transport by
which the goods are presumed to be going to leave the statistical terri-tory of the Member State of dispatch and, upon arrival, the mode oftransport determined by the active means of transport by which thegoods are presumed to have entered the statistical territory of the
Member State of arrival.
2. Within the limits set in Article 19, the modes of transport to be
mentioned on the information medium are as follows:
Code Title
1 Sea transport
2 Rail transport
3 Road transport
4 Air transport
5 Postal consignment
7 Fixed transport installations
8 Inland waterway transport
9 Own propulsion
The mode of transport shall be designated on the said medium by the
corresponding code number.
Article 30
1. ‘Statistical procedure’ shall mean the category of dispatch or
arrival which is not adequately referred to in column A or column B
of the list of transactions in Annex III.
2. Within the limits set in Article 19, Member States may prescribe
that data on statistical procedures be collected on the informationmedium and shall give details of how they are to be reported.
TITLE II
SPECIALPROVISIONS
CHAPTER 1
DEFINITION OF SPECIFIC MOVEMENT AND GENERAL CONSID-
ERATIONS
Article 31
1. The ‘specific movements of goods’ referred to in Article 33 of
the Basic Regulation have specific features which have some signifi-cance for the interpretation of the information and stem, either fromthe movement as such, from the nature of the goods, from the transac-
tion which results in the movement of the goods or from the
information provider.
2. Specific movements of goods are as follows:
(a) industrial plants;
(b) vessels and aircraft, as defined in Chapter 3;
(c) sea products;
(d) ships' and aircraft's stores and supplies;2000R1901 — EN — 01.01.2004 — 003.001 — 13
▼B
(e) staggered consignments;
(f) military goods;
(g) offshore installations;(h) spacecraft and spacecraft launchers;
(i) motor vehicle and aircraft parts;(j) waste products.
3. Subject to contrary provision in this Regulation or in the absence
of provisions laid down in accordance with Article 30 of the Basic
Regulation, specific movements shall be mentioned according to therelevant national provisions.
4. Without prejudice to Article 13 of the Basic Regulation, the
Member States shall adopt the appropriate provisions in order to apply
this Title and may use, if necessary, statistical sources other than thoselaid down by Commission Regulation (EEC) No 3590/92 (
1).
CHAPTER 2
INDUSTRIALPLANTS
Article 32
1. ‘Complete industrial plant’ means a combination of machines,
apparatus, appliances, equipment, instruments and materials, hereinafter
referred to as ‘component parts’, which fall under various headings ofthe Harmonised System classification and which are designed to func-tion together as a large-scale unit to produce goods or provide services.
All other goods which are used in constructing a complete industrial
plant may be treated as component parts thereof, provided they arenot excluded from the statistical compilation by virtue of the BasicRegulation.
2. A simplified declaration procedure may be used for recording
arrivals or dispatches of complete industrial plants. Those responsiblefor supplying the statistical information shall be authorised, at theirrequest, to use such simplified procedure in accordance with the condi-tions laid down in this section.
3. The simplified procedure may be applied only to complete indus-
trial plants, the total statistical value of each of which exceeds EUR 1,5million, unless they are complete industrial plants for re-use.
The total value of an industrial plant is calculated by adding the respec-
tive statistical values of its component parts and the respectivestatistical values of the goods referred to in the second subparagraphof paragraph 1. The value to be taken into account is the invoice value
of the good or, if this is not available, the amount which would be
invoiced in the event of a sale or purchase.
Article 33
1. For the purposes of this chapter, component parts falling within a
given chapter shall be classified under the relevant complete industrialplant subheading of Chapter 98 unless the competent departmentreferred to in Article 35 requires the goods to be classified, in Chapter98, under the relevant complete industrial plant subheadings of the
Harmonised System classification headings, or requires the provisions
of paragraph 2 to be applied.
However, the simplified procedure shall not prevent the competent
department from classifying certain component parts under the relevant
Combined Nomenclature subheadings within the meaning of Article1(2)(b) of Council Regulation (EEC) No 2658/87 (
2).2000R1901 — EN — 01.01.2004 — 003.001 — 14
(1) OJ L 364, 12.12.1992, p. 32.
(2) OJ L 256, 7.9.1987, p. 1.
▼B
2. Where the competent department referred to in paragraph 1
considers the value of the items of complete industrial plants to betoo low to justify recording them under the complete industrial plant
subheadings of the relevant chapters, specific complete industrial plant
subheadings, as provided for in the Combined Nomenclature, shallapply.
Article 34
In accordance with the Combined Nomenclature, the code numbers for
complete industrial plant subheadings shall be composed in conformitywith the following rules.
1. The code shall comprise eight digits.
2. The first two digits shall be 9 and 8 respectively.
3. The third digit, which shall serve to identify complete industrial
plant, shall be 8.
4. The fourth digit shall vary from 0 to 9 according to the main
economic activity carried out by the complete industrial plant and
in accordance with the classification given:
Code Economic activities
0 Energy (including production and distribution of steam
and hot water)
1 Extraction of non-energy-producing minerals
(including preparation of metalliferous ores and peatextraction); manufacture of non-metallic mineralproducts (including manufacture of glass and glass-ware)
2 Iron and steel industry; manufacture of metal articles
(excluding mechanical engineering and construction of
means of transport)
3 Mechanical engineering and construction of means of
transport; instrument engineering
4 Chemical industry (including man-made fibres
industry); rubber and plastics industry
5 Food, drink and tobacco industry6 Textile, leather, footwear and clothing industry7 Timber and paper industry (including printing and
publishing); manufacturing industries not classifiedelsewhere
8 Transport (excluding services connected with transport,
services of travel agents, freight brokers and other
agents facilitating the transport of passengers or goods,storage and warehousing) and communications
9 Collection, purification and distribution of water;
services connected with transport; economic activitiesnot classified elsewhere.
5. The fifth and sixth digits shall correspond to the number of the
chapter of the Combined Nomenclature to which the completeindustrial plant subheading relates. However, for the purposes ofArticle 33(2), these fifth and sixth digits shall be 9.
6. For complete industrial plant subheadings which are situated:
— at Combined Nomenclature chapter level, the seventh and eighth
digits shall be 0,
— at Harmonised System heading level, the seventh and eighth
digits shall correspond to the third and fourth digits of thatheading.2000R1901 — EN — 01.01.2004 — 003.001 — 15
▼B
7. The competent department referred to in Article 33(2) shall
prescribe the designation and the Combined Nomenclature codenumber to be used in the statistical information medium to identify
the component parts of a complete industrial plant.
Article 35
1. Those responsible for supplying statistical information may not
use the simplified declaration procedure without the prior authorisationof the department responsible for compiling statistics on trade betweenMember States in accordance with the detailed rules which eachMember State shall lay down within the framework of this chapter.
2. In the case of a complete industrial plant whose component parts
are traded by several Member States, authorisation to use the simplifieddeclaration procedure shall be given by each Member State for theflows which concern it.
CHAPTER 3
VESSELSANDAIRCRAFT
Article 36
For the purposes of this chapter,
(a) ‘vessels’ means the vessels used for sea transport, referred to in
Additional Notes 1 and 2 of Chapter 89 of the Combined Nomen-clature, and warships;
(b) ‘aircraft’ means aeroplanes falling within CN code 8802 for civi-
lian use, provided they are used by an airline, or for military use;
(c) ‘ownershipof a vessel or an aircraft’ means the fact of a p hysical
or legal person's registration as owner of a vessel or an aircraft;
(d) ‘partner country’ means:
— on arrival, the Member State of construction if the vessel or
aircraft is new and has been constructed in the Community. Inother cases, it shall mean the Member State where the naturalor legal person transferring the ownership of the vessel or
aircraft is established,
— on dispatch, the Member State where the natural or legal person
to whom the ownershipof the vessel or aircraft is transferred is
established.
Article 37
1. In a given Member State, statistics on trade between Member
States, and transmission of results to the Commission, shall cover:
(a) the transfer of ownershipof a vessel or aircraft from a natural or
legal person established in one Member State to a natural or legal
person established in this Member State. This transaction shall be
treated as an arrival;
(b) the transfer of ownershipof a vessel or aircraft from a natural or
legal person established in this Member State to a natural or legal
person established in another Member State. This transaction shall
be treated as a dispatch.
If the vessel or aircraft is new the dispatch is recorded in the
Member State of construction;
(c) the dispatch or arrival of a vessel or aircraft pending or following
work under contract.
2. The monthly returns on the transactions referred to in paragraph
1(a) and (b), which are transmitted to the Commission by the Member
States, shall include the following data:
(a) the code corresponding to the subdivision of the product classifica-
tion referred to in Article 21 of the Basic Regulation;
(b) the code of the partner Member State;2000R1901 — EN — 01.01.2004 — 003.001 — 16
▼B
(c) the quantity, as number of items and in any other supplementary
units laid down in the nomenclature, for vessels, and the quantity,in net mass and in supplementary units, for aircraft;
(d) the statistical value.
CHAPTER 4
SHIPS'ANDAIRCRAFT'SSTORESANDSUPPLIES
Article 38
For the purposes of this chapter,
— ‘ships' and aircraft's stores’ means the various products for
consumption by the crew and passengers of vessels or aircraft,
— ‘ships' and aircraft's supplies’ means the products for the operation
of the engines, machines and other equipment on vessels or aircraft,
such as fuel, oil and lubricants,
— ‘vessels or aircraft from another Member State’ for a given Member
State, as opposed to a ‘national’ vessel or aircraft, means thosevessels or aircraft for which the natural or legal person responsiblefor their commercial use is established in another Member State.
Article 39
1. In a given Member State, statistics on trade between Member
States, and transmission of results to the Commission, shall cover:
(a) any delivery of ships' and aircraft's stores and supplies to vessels or
aircraft from another Member State, which are stationed in a portor airport of the reporting Member State, provided that they are
Community goods or non-Community goods which have been
placed under inward processing customs arrangements or underarrangements for processing under customs control. This operationshall be treated as a dispatch;
(b) any direct delivery of ships' and aircraft's stores and supplies from
another Member State to national vessels or aircraft which are
stationed in a port or airport of the reporting Member State. Thisoperation shall be treated as an arrival.
2. The monthly returns on the operations referred to in paragraph
1(a), which are transmitted by the Member States to the Commission,shall include the following data:
(a) the product code, according to the following simplified coding as a
minimum:
— 9930 24 00: goods from Chapters 1 to 24 of the Harmonised
System,
— 9930 27 00: goods from Chapter 27 of the Harmonised System,— 9930 99 00: goods classified elsewhere;
(b) the specific country code QR (or 951);
(c) the quantity in net mass;
(d) the statistical value.
CHAPTER 5
STAGGEREDCONSIGNMENTS
Article 40
For the purposes of this chapter, ‘staggered consignments’ mean arri-
vals or dispatches of components of complete goods in a disassembledstate over several reporting periods for commercial or transport-relatedreasons.
Article 41
In the monthly returns transmitted to the Commission by the Member
States, data on arrivals and dispatches of staggered consignments shall2000R1901 — EN — 01.01.2004 — 003.001 — 17
▼B
be reported once only, i.e. in the month of arrival or dispatch of the last
consignment, with an indication of the full value of the completeassembled good and using the classification code for that good.
CHAPTER 6
MILITARYGOODS
Article 42
1. Statistics on the trading of goods between Member States, and
transmission of results to the Commission, shall cover dispatches and
arrivals of goods intended for military use in compliance with the defi-
nition in force in the Member States.
2. The monthly returns covering the operations referred to in para-
graph 1, which are transmitted to the Commission by the MemberStates, shall include the following data:
(a) the code corresponding to the subdivision of the product classifica-
tion referred to in Article 21 of the Basic Regulation;
(b) the code of the partner Member State;
(c) the quantity in net mass and, where appropriate, in supplementary
units;
(d) the statistical value.
3. In the Member States unable to apply the provisions of paragraph
2 owing to military secrecy, appropriate measures shall be taken toensure that, at a minimum, the statistical value of the dispatches and
arrivals of goods intended for military used are included in the monthly
returns transmitted to the Commission.
CHAPTER 7
OFFSHOREINSTALLATIONS
Article 43
1. For the purposes of this chapter, ‘offshore installations’ means the
equipment and devices installed in the high sea in order to search forand exploit mineral resources.
2. ‘Foreign’ installations, as opposed to ‘national’ installations,
mean those installations for which the natural or legal person respon-sible for their commercial use is established in another Member State.
Article 44
1. In a given Member State, statistics on trade between Member
States, and transmission of results to the Commission, shall cover:
(a) the delivery of goods to a national installation, directly from
another Member State or from a foreign installation. This operationshall be treated as an arrival;
(b) the delivery of goods from a national installation to another
Member State or to a foreign installation. This operation shall be
treated as a dispatch;
(c) the arrival of goods from a foreign installation on the statistical
territory of this Member State;
(d) the dispatch of goods to a foreign installation from the statistical
territory of this Member State.
2. The monthly returns covering the operations referred to in para-
graph 1, which are transmitted to the Commission by the MemberStates, shall include the following data:
(a) the code corresponding to the subdivision of the product classifica-
tion referred to in Article 21 of the Basic Regulation.
However, without prejudice to the Customs Regulations, if the
goods are those referred to in Article 38, the Member States shall2000R1901 — EN — 01.01.2004 — 003.001 — 18
▼B
have the option of using the simplified codes set out in Article
39(2)(a);
(b) the code of the partner Member State.
However, without prejudice to the Customs Regulations, in the case
of goods coming from or destined for installations, the partnercountry shall be the country where the natural or legal personresponsible for the commercial use of the installation in questionis established. Where this information is not available, code QV
(or 959) shall be used;
(c) the quantity in net mass;
(d) the statistical value.
CHAPTER 8
SPACECRAFT
Article 45
For the purposes of this Chapter,
(a) ‘spacecraft’ means craft such as satellites which travel in space
outside the earth's atmosphere;
(b) ‘ownershipof a sp acecraft’ means the fact of a natural or legal
person's registration as owner of a spacecraft.
Article 46
1. Statistics on trade between Member States, and transmission of
results to the Commission, shall cover:
(a) the dispatch or arrival of a spacecraft pending or following work
under contract;
(b) the launch into space of a spacecraft which was the subject of a
transfer of ownershipbetween two natural or legal p ersons estab-lished in different Member States. This operation is recorded:
— as a dispatch in the Member State of construction of the
finished spacecraft,
— as an arrival in the Member State where the new owner is
established;
(c) the transfer of ownershipof a sp acecraft, in orbit, between two
natural or legal persons established in different Member States.
This operation is recorded:
— as a dispatch in the Member State where the former owner is
established,
— as an arrival in the Member State where the new owner is
established.
2. The monthly returns on the operations referred to in Article 1(b)
and (c), which are transmitted to the Commission by the Member
States, shall include the following data:
(a) the code corresponding to the subdivision of the product classifica-
tion referred to in Article 21 of the Basic Regulation;
(b) the code of the partner Member State.
For the dispatches referred to in paragraph 1(b) and (c), the partner
Member State is the country in which the natural or legal person towhom ownershipof the sp acecraft is transferred is established.
For the arrivals referred to in paragraph 1(b), the partner Member
State is the country of construction of the finished spacecraft.
For the arrivals referred to in paragraph 1(c), the partner Member
State is the country where the natural or legal persons transferringownershipof the sp acecraft is established;
(c) the quantity in net mass and in supplementary units;
(d) the statistical value.2000R1901 — EN — 01.01.2004 — 003.001 — 19
▼B
For the arrivals referred to in paragraph 1(b), the statistical value
includes the transport and insurance costs connected with conveyanceto the launch base and the space journey.
CHAPTER 9
OTHERPROVISIONS
Article 47
Those Member States wishing to have more detailed information than
that resulting from the application of Article 21 of the basis Regulationmay, by way of derogation from that Article, organise the collection of
that information.
Those Member States exercising that option shall notify the Commis-
sion that they are doing so. 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.
TITLE III
FINALPROVISIONS
Article 48
The Member States shall forward to the Commission (Eurostat) the
monthly results of their statistics on trade between the Member States,compiled in accordance with the Basic Regulation, no later than:
— eight weeks after the end of the reference month in the case of the
total values, broken down by the Member State of destination ondispatch and the Member State of consignment on arrival,
— 10 weeks after the end of the reference month in the case of
detailed results which present all the data referred to in Article23(1) of the Basic Regulation.
Article 49
1. Regulation (EEC) No 3046/92, with the exception of Article 22,
and the regulations amending it (
1), Regulation (EEC) No 2256/92 and
Regulations (EC) No 1125/94 and No 2820/94 are repealed effective
from 1 January 2001.
2. References to the repealed Regulations shall be deemed to refer
to this Regulation and read according to the correspondence table inAnnex V.
Article 50
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 2001.
This Regulation shall be binding in its entirety and directly applicable
in all Member States.2000R1901 — EN — 01.01.2004 — 003.001 — 20
(1) Commission Regulations (EC) No 2385/96 (OJ L 326, 17.12.1996, p. 10),
(EC) No 860/97 (OJ L 123, 15.5.1997, p. 12), (EC) No 1894/98 (OJ L
245, 4.9.1998, p. 36) and (EC) No 2535/98.▼M2
▼B
▼B
ANNEX I
Listofexemptionsreferred toinArticle21
Data shall not be required for the following goods:
(a) means of payment which are legal tender, and securities;
(b) monetary gold;
(c) emergency aid for disaster areas;
(d) 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 being circulated within the framework of administrative mutual
aid;
(e) provided that the trade is temporary:
1. goods intended for fairs and exhibitions;
2. theatrical scenery;3. merry-go-rounds and other fairgrounds attractions;
4. professional equipment within the meaning of the International Conven-
tion 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. goods for the repair of the means of transport, containers and related
transport equipment and parts replaced during the repairs;
11. packaging;
12. goods on hire;13. plant and equipment for civil engineering works;
14. goods destined for examination, analysis or test purposes;
(f) provided that they are not the subject of a commercial transaction:
1. decorations, honorary distinctions and prizes, commemorative badges and
medals;
2. travel equipment, provisions and other items, including sports equipment,
intended for personal use or consumption which accompany, precede or
follow the traveller;
3. bridal outfits, items involved in moving house, or heirlooms;4. coffins, funerary urns, ornamental funerary articles and items for the
upkeep of graves and funeral monuments;
5. printed advertising material, instructions for use, price lists and other
advertising items;
6. goods which have become unusable, or which cannot be used for indus-
trial purposes;
7. ballast;8. postage stamps;
9. pharmaceutical products used at international sporting events;
(g) products used as part of exceptional common measures for the protection of
persons or of the environment;
(h) goods which are the subject of non-commercial traffic between persons resi-
dent in the adjacent zone of the Member States (frontier traffic); products
obtained by agricultural producers on properties located outside, but adja-
cent to, the statistical territory within which they have their principal
undertaking;
(i) goods leaving a given statistical territory to return after crossing a foreign
territory, either directly, or with halts inherent in the transport;
(j) goods dispatched to national armed forces stationed outside the statistical
territory as well as goods received from another Member State which had
been conveyed outside the statistical territory by the national armed forces,
as well as goods acquired or disposed of on the statistical territory of a2000R1901 — EN — 01.01.2004 — 003.001 — 21
▼B
Member State by the armed forces of another Member State which are
stationed there;
(k) goods used as carriers of information such as floppy disks, computer tapes,
films, plans, audio and videotapes, CD-ROMs which are traded in order to
provide information, where developed to order for a particular client or
where they are not the subject of a commercial transaction, as well as goods
which complement a previous delivery, e.g. an update, and for which the
consignee is not invoiced;
(l) satellite launchers,
— on dispatch and on arrival pending launching into space,
— at the time of launching into space.2000R1901 — EN — 01.01.2004 — 003.001 — 22
▼M3
ANNEX II
List of subheadings of the Combined Nomenclature referred to in Article
23(a)
0105 1111
0105 11190105 11910105 1199
0105 1200
0105 19200105 1990
0407 00112202 1000
2202 9010
2202 9091
2202 90952202 9099
2203 0001
2203 0009
2203 0010
2204 1011
2204 10192204 10912204 10992204 2110
2204 2111
2204 21122204 21132204 21172204 2118
2204 2119
2204 21222204 21242204 21262204 2127
2204 2128
2204 21322204 21342204 2136
2204 2137
2204 21382204 21422204 21432204 2144
2204 2146
2204 21472204 21482204 21622204 2166
2204 2167
2204 21682204 21692204 21712204 2174
2204 2176
2204 21772204 21782204 2179
2204 2180
2204 21812204 21822204 21832204 2184
2204 2187
2204 21882204 21892204 21912204 2192
2204 2193
2204 21942204 21952204 21962000R1901 — EN — 01.01.2004 — 003.001 — 23
▼M3
2204 2197
2204 21982204 21992204 29102204 29122204 29132204 29172204 2918
2204 2942
2204 29432204 29442204 29462204 29472204 29482204 29582204 29622204 29642204 29652204 29712204 29722204 29752204 29812204 29822204 29832204 29842204 29872204 29882204 29892204 29912204 29922204 29932204 29942204 29952204 29962204 29972204 29982204 2999
2205 1010
2205 10902205 90102205 9090
2206 0010
2206 00312206 00392206 00512206 00592206 0081
2207 1000
2207 2000
2209 00992716 0000
3702 5100
3702 53003702 54103702 5490
5701 1010
5701 10915701 10935701 10995701 90105701 9090
5702 2000
5702 31005702 32005702 39105702 39905702 41005702 42005702 49105702 49905702 51005702 52002000R1901 — EN — 01.01.2004 — 003.001 — 24
▼M3
5702 5900
5702 9100
5702 92005702 9900
5703 1000
5703 2011
5703 20195703 20915703 2099
5703 3011
5703 30195703 30515703 3059
5703 3091
5703 30995703 9000
5704 1000
5704 9000
5705 0010
5705 00305705 0090
6101 1010
6101 1090
6101 20106101 20906101 3010
6101 3090
6101 90106101 9090
6102 1010
6102 1090
6102 2010
6102 20906102 3010
6102 3090
6102 90106102 9090
6103 1100
6103 1200
6103 1900
6103 21006103 22006103 2300
6103 2900
6103 31006103 3200
6103 3300
6103 39006103 41106103 4190
6103 4210
6103 42906103 43106103 4390
6103 4910
6103 49916103 4999
6104 1100
6104 1200
6104 13006104 19006104 2100
6104 2200
6104 23006104 29006104 3100
6104 3200
6104 33006104 39006104 4100
6104 4200
6104 43006104 44002000R1901 — EN — 01.01.2004 — 003.001 — 25
▼M3
6104 4900
6104 5100
6104 52006104 53006104 5900
6104 6110
6104 61906104 62106104 6290
6104 6310
6104 63906104 6910
6104 6991
6104 6999
6105 1000
6105 20106105 2090
6105 9010
6105 9090
6106 1000
6106 2000
6106 9010
6106 90306106 90506106 9090
6107 1100
6107 1200
6107 19006107 2100
6107 2200
6107 29006107 91106107 9190
6107 9200
6107 9900
6108 1100
6108 19006108 2100
6108 2200
6108 29006108 3110
6108 3190
6108 32116108 32196108 3290
6108 3900
6108 91106108 91906108 9200
6108 9910
6108 9990
6109 1000
6109 9010
6109 9030
6109 9090
6110 1110
6110 11306110 1190
6110 1210
6110 12906110 1910
6110 1990
6110 20106110 20916110 2099
6110 3010
6110 30916110 30996110 9010
6110 9090
6112 1100
6112 12006112 19002000R1901 — EN — 01.01.2004 — 003.001 — 26
▼M3
6112 3110
6112 3190
6112 39106112 39906112 4110
6112 4190
6112 49106112 4990
6115 1100
6115 1200
6115 1900
6210 2000
6210 3000
6211 1100
6211 1200
6211 20006211 32316211 3241
6211 3242
6211 33316211 33416211 3342
6211 4231
6211 42416211 42426211 4331
6211 4341
6211 4342
6212 1010
6212 1090
6212 2000
6212 3000
6401 1010
6401 1090
6401 9100
6401 92106401 92906401 9900
6402 1210
6402 1290
6402 19006402 20006402 3000
6402 9100
6402 99106402 9931
6402 9939
6402 99506402 99916402 9993
6402 9996
6402 9998
6403 1200
6403 1900
6403 2000
6403 30006403 40006403 5111
6403 5115
6403 51196403 51916403 5195
6403 5199
6403 59116403 59316403 5935
6403 5939
6403 59506403 59916403 5995
6403 5999
6403 91116403 91132000R1901 — EN — 01.01.2004 — 003.001 — 27
▼M3
6403 9116
6403 91186403 91916403 91936403 91966403 91986403 99116403 99316403 99336403 99366403 99386403 99506403 99916403 99936403 99966403 9998
6404 1100
6404 19106404 19906404 20106404 2090
6405 1000
6405 20106405 20916405 20996405 90106405 9090
7101 1000
7101 21007101 2200
7103 9100
7103 9900
7104 1000
7104 20007104 9000
7105 1000
7105 9000
7106 1000
7106 9110
7106 91907106 92207106 9280
7108 1100
7108 12007108 13107108 13807108 2000
7110 1100
7110 19107110 19807110 21007110 29007110 3100
7110 3900
7110 41007110 4900
7116 1000
7116 20117116 20197116 2090
8504 1010
8504 10918504 10998504 21008504 22108504 22908504 23008504 3110
8504 3131
8504 31392000R1901 — EN — 01.01.2004 — 003.001 — 28
▼M3
8504 3190
8504 3210
8504 32308504 3290
8504 3310
8504 33908504 3400
8504 4010
8504 40208504 4050
8504 4093
8504 5010
8518 2190
8518 2290
8518 29208518 2980
8539 1010
8539 10908539 2130
8539 2192
8539 21988539 2210
8539 2930
8539 29928539 2998
8539 3110
8539 31908539 3210
8539 3250
8539 32908539 3900
8539 4100
8539 49108539 4930
8540 1111
8540 11138540 1115
8540 1119
8540 11918540 1199
8540 1200
8540 20108540 2080
8540 4000
8540 50008540 7100
8540 7200
8540 79008540 8100
8540 8900
8542 2101
8542 2105
8542 2111
8542 21138542 2115
8542 2117
8542 21208542 2125
8542 2131
8542 21338542 2135
8542 2137
8542 21398542 2145
8542 2150
8542 21698542 2171
8542 2173
8542 21818542 2183
8542 2185
8542 2199
8542 2910
8542 29208542 29902000R1901 — EN — 01.01.2004 — 003.001 — 29
▼M3
8903 9110
8903 9192
8903 9199
8903 9210
8903 9291
8903 9299
8903 9910
8903 9991
8903 9999
9001 3000
9001 4020
9001 4041
9001 4049
9001 4080
9001 5020
9001 5041
9001 5049
9001 5080
9003 1100
9003 1910
9003 1930
9003 1990
9006 5310
9006 5390
9202 1010
9202 1090
9202 9030
9202 9080
9204 1000
9204 2000
9205 1000
9207 90102000R1901 — EN — 01.01.2004 — 003.001 — 30
▼B
ANNEX III
Listoftransactionsreferred toinArticle 25(2)
AB
1. Transactions involving actual or intended
transfer of ownershipagainst comp ensation
(financial or otherwise) (except the transac-
tions listed under 2, 7, 8) (1)(2)(3)1. Outright/purchase/sale (2)
2. Supply for sale on approval or after trial, for
consignment or with the intermediation of a
commission agent
3. Barter trade (compensation in kind)4. Personal purchases by travellers
5. Financial leasing (hire purchase) (
3)
2. Return of goods after registration of the
original transaction under code 1 (4); replace-
ment of goods free of charge (4)1. Return of goods
2. Replacement for returned goods
3. Replacement (e.g. under warranty) for goods
not being returned
3. Transactions (not temporary) involving
transfer of ownershipbut without comp ensa-
tion (financial or other)1. Goods delivered under aid programmes oper-
ated or financed partly or wholly by the
European Community
2. Other general government aid deliveries
3. Other aid deliveries (individuals, non-govern-
mental organisations)
4. Others
4. Operations with a view to processing under
contract (5) or repair (6) (except those recorded
under 7)1. Processing under contract
2. Repair and maintenance against payment3. Repair and maintenance free of charge
5. Operations following processing under
contract (
5) or repair (6) (except those recorded
under 7)1. Processing under contract
2. Repair and maintenance against payment3. Repair and maintenance free of charge
6. Transactions not involving transfer of owner-
ship, e.g. hire, loan, operational leasing (
7) and
other temporary uses(8), except processing
under contract or repair (delivery or return)1. Hire, loan, operational leasing
2. Other goods for temporary use
7. Operations under joint defence projects or
other joint intergovernmental production
programmes (e.g. Airbus)
8. Supply of building materials and equipment
for works that are part of a general construc-
tion or engineering contract (9)
9. Other transactions
(1) This item covers most dispatches and arrivals, i.e. transactions in respect of which:
— ownershipis 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 payment is made.
(2) Including spare parts and other replacements made against payment.
(3) Including financial 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 ownershipare transferred to the lessee. At the end of the
contract the lessee becomes the legal owner of the goods.
(4) Return and replacement dispatches of goods originally recorded under items 3 to 9 of column A should be regis-
tered under the corresponding items.
(5) Processing operations (whether or not under customs supervision) should be recorded under items 4 and 5 of
column A. Processing activities on processor's own account are not covered by this item; they should be regis-
tered under item 1 of column A.
(6) Repair entails the restoration of goods to their original function; this may involve some rebuilding or enhance-
ments.
(7) Operational leasing: leasing contracts other than financial leasing (see note (3)).
(8) This item covers goods that are exported/imported with the intention of subsequent re-import/re-export without
any change of ownershiptaking p lace.2000R1901 — EN — 01.01.2004 — 003.001 — 31
▼B
(9) The transactions recorded under item 8 of column A involve only goods which are not separately invoiced, but
for which a single invoice covers the total value of the works. Where this is not the case, the transactions should
be recorded under item 1.2000R1901 — EN — 01.01.2004 — 003.001 — 32
▼B
ANNEX IV
Listofdeliverytermsreferred toinArticle28
First sub-box Meaning
Place to be indicated (1)
Incoterm code Incoterm ICC/ECE Geneva
EXW ex-works location of works
FCA free carrier … agreed place
FAS free alongside shipagreed p ort of loading
FOB free on board agreed port of loading
CFR cost and freight (C & F) agreed port of destination
CIF cost, insurance and 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-shipagreed p ort 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 importing country
XXX delivery terms other than the
aboveprecise statement of terms specified in the
contract (1)
(1) Provide details in box 6 if necessary (Intrastat N form only).
Second sub-box
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).2000R1901 — EN — 01.01.2004 — 003.001 — 33
▼B
ANNEX V
TableofcorrespondencesbetweentheArticlesofthisRegulationandtheArticlesoftherepealed
regulations
Regulation Articles Reference Articles
Article 1 Article 1 of Regulation (EEC) No 3046/92
Article 2 Article 2(2) of Regulation (EEC) No 3046/92
Article 3 Article 3 of Regulation (EEC) No 3046/92 (amended)
Article 4 Article 4 of Regulation (EEC) No 3046/92
Article 5 Article 5 of Regulation (EEC) No 3046/92
Article 6 Article 6 of Regulation (EEC) No 3046/92
Article 7 Article 7 of Regulation (EEC) No 3046/92
Article 8 Article 8 of Regulation (EEC) No 3046/92
Article 9 Article 9 of Regulation (EEC) No 3046/92
Article 10 Article 1 of Regulation (EEC) No 2256/92
Article 11 Article 2 of Regulation (EEC) No 2256/92
Article 12 Article 3 of Regulation (EEC) No 2256/92 (amended)Article 13 Article 4 of Regulation (EEC) No 2256/92 (amended)
Article 14 Article 6 of Regulation (EEC) No 2256/92
Article 15 Article 7 of Regulation (EEC) No 2256/92
Article 16 Article 8 of Regulation (EEC) No 2256/92
Article 17 Article 9 of Regulation (EEC) No 2256/92
Article 18 Article 10 of Regulation (EEC) No 2256/92
Article 19 (New)
Article 20 Articles 1 and 2 of Regulation (EC) No 2820/94 (amended)
Article 21 Article 20 of Regulation (EEC) No 3046/92
Article 22 Article 10 of Regulation (EEC) No 3046/92 (amended)
Article 23 Article 11 of Regulation (EEC) No 3046/92 (amended)
Article 24 Article 12 of Regulation (EEC) No 3046/92 (amended)
Article 25 Article 13 of Regulation (EEC) No 3046/92
Article 26 Article 16 of Regulation (EEC) No 3046/92
Article 27 Article 17 of Regulation (EEC) No 3046/92
Article 28 Article 14(1) and (2) of Regulation (EEC) No 3046/92 (amended)
Article 29 Article 15 of Regulation (EEC) No 3046/92 (amended)
Article 30 Article 19 of Regulation (EEC) No 3046/92 (amended)
Articles 31 to 46 (New articles)Article 47 Article 21(3) of Regulation (EEC) No 3046/92
Article 48 Article 1 of Regulation (EC) No 1125/94
Articles 49 and 50 (New articles)2000R1901 — EN — 01.01.2004 — 003.001 — 34