Commission Regulation (EC) No 1901/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EEC) No 3330/91 on the statistics relating to the trading of goods between Member States
Date: 2000-09-07
Institutions: European Commission
Subjects: EU Member State, statistics, trading operation

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Official Journal of the European Communities

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COMMISSION REGULATION (EC) No 1901/2000

of 7 September 2000

laying down certain provisions for the implementation of Council Regulation (EEC) No 3330/91 on
the statistics relating to the trading of goods between Member 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)

(2)

Commission Regulation (EEC) No 3046/92 (3)
laying
down provisions implementing and amending Regula-
tion (EEC) No 3330/91, as last amended by Regulation
(EC) No 2535/98 (4), has been substantially amended on
several occasions.

Commission Regulations (EEC) No 2256/92 (5), (EC) No
1125/94 (6) and (EC) No 2820/94 (7)
lay down addi-
tional provisions for the implementation of Regulation
(EEC) No 3330/91, concerning in particular statistical
and
for
thresholds,
threshold values
in the
individual
context of statistics relating to trade between Member
States.

deadlines
for

transactions

forwarding

results,

(3) When further amendments are made to Regulation (EEC)
No 3046/92, the relevant regulations should be drawn
up in such a way which lightens the burden on enter-
prises and administrations affected by these regulations.

(4) With a view to establishing the statistics relating to the
trading of goods between Member States, the field of
application of the Intrastat system should be precisely
defined in relation to both the goods to be included and
those to be excluded.

The date from which the intra-Community operator is in
practice to comply with his obligations to supply infor-
mation must be determined and the extent of the obliga-
tions of the third party to whom the party responsible
for providing the information may transfer that task
should be defined.

Certain rules to be complied with by the departments
in particular to
concerned must be specified in detail
allow efficient management of the registers of
intra-
Community operators.

(5)

(6)

(7)

A key element of the Intrastat system consists in the use
of value added tax information on intra-Community
transactions. In order to ensure that the exhaustiveness

(14)

(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.

of the statistics can be checked,
it is appropriate to
specify in a restrictive manner the information 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
establishment of statistics relating to the trading of
goods between Member States.

The burden on intra-Community operators must be
lightened as much as possible, either by exempting them
from statistical obligations or by simplifying procedures.
This lightening of the burden must be limited only by
the demands of statistics of a satisfactory quality, which
must consequently be defined. All the Member States
must have the instruments needed to ensure quality,
their own economic and
while taking into account
commercial structure.

There is a need to specify the way in which the thresh-
olds applying to certain data will be calculated. For the
statistical procedure, this information needs to be distin-
guished from the procedure used for the statistical and
tax declarations.

(8)

(9)

(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 communicate these in the greatest detail,
an obligation which represents a burden out of all
proportion to the usefulness of the information thus
obtained. It is necessary to reduce the burden.

(11) A list should be drawn up of the goods to be excluded
from the statistical returns relating to the trading of
goods.

(12)

The data to be reported and the arrangements for
reporting such data should be defined in more detail.

(13) Of the units of quantity, net mass, in kilograms, is the
main indicator and should in principle be mentioned for
every type of goods. However, for certain products, it is
not the most appropriate unit of measurement. The
party responsible for providing information should
therefore be exempted from indicating net mass in such
cases.

Specific movements of goods may account
for a
substantial share of the statistics on the trading of goods
between Member States. The absence of harmonised
to the
provisions at Community level
statistics between Member States.
comparability of
Wherever possible, harmonisation of statistical
legisla-
tion in the field of specific movements should be
improved by complying with the relevant international
recommendations.

is prejudicial

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(15)

In order to ensure that Community statistics on trade
between the Member States are compiled regularly and
within a reasonable time,
the Member States must
forward their results according to a common timetable.
A distinction must be made between overall results and
detailed results in order to ensure optimum 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 to the trading of goods between
Member States,

The Member States shall be responsible for collecting data
2.
on the goods referred to in paragraph 1 on the basis of the
customs procedures applicable to such goods.

If the statistical copy of the Single Administrative Docu-
3.
ment containing the data listed in Article 23(1) and (2) of the
Basic Regulation is not available, the customs departments shall
send the relevant statistical departments a periodic list of those
same data by type of goods at least once a month, in accord-
ance with the arrangements agreed upon by the said depart-
ments.

HAS ADOPTED THIS REGULATION:

INFORMATION PROVIDERS AND REGISTERS

CHAPTER 2

TITLE I

GENERAL PROVISIONS

CHAPTER 1

GENERAL CONSIDERATIONS

Article 1

With a view to establishing the statistics relating to the trading
the Community and its
of goods between Member States,
Member States shall apply Regulation (EEC) No 3330/91, here-
inafter referred to as ‘the Basic Regulation’, in accordance with
the rules laid down in this Regulation.

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 move between the territories of the Member States.

Article 4

Any natural or

legal person carrying out an intra-
1.
Community operation for the first time, whether the goods are
arriving or being dispatched, shall become responsible for
providing the required information 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 provisions relating 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 ownership, name, address,
legal status or similar
change which does not affect his intra-Community operations
to a significant extent, the rule defined in paragraph 1 need not
be applied to the party in question at the time of the change. It
shall remain subject to the statistical obligations to which it
was subject before the change.

Article 3

Article 5

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 under customs 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 the Community 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.

(1) OJ L 76, 23.3.1992, p. 1.
(2) OJ L 145, 13.6.1977, p. 1.

1.
The third party referred to in Article 9(1) of the Basic
Regulation is hereinafter referred to as ‘the declaring third
party’.

The declaring third party shall provide the competent

2.
national departments with the following information:

(a) in accordance with Article 6(1), the information necessary:

— to identify himself,

— 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 informa-
tion, the data required by the Basic Regulation and in
implementation thereof.

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Article 6

Article 8

The

information necessary

1.
an intra-
Community operator within the meaning of Article 10 of the
Basic Regulation shall be the following:

to identify

— 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
abovementioned items of information or, under circumstances
to be determined by them, exempt the intra-Community opera-
tors from providing them.

In the Member States referred to in Article 10(3) of the Basic
Regulation, the information which serves to identify an intra-
Community operator shall be supplied to the abovementioned
statistical departments by the tax authorities referred to in the
said Article as and when it becomes available to the latter,
unless there is an agreement
to 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
each intra-
shall
Community operator, the following:

the Basic Regulation,

contain,

for

(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 respon-
sible for providing information or a declaring third party,
upon either consignment or receipt;

(d) in the case of a party responsible for providing informa-
tion, 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 infor-
mation need not be recorded if the checking of the infor-
mation recorded as statistics using the information referred
to in Article 11(3) of the Basic Regulation and the func-
tioning 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

In the lists referred to in Article 11(1) of the Basic Regu-
1.
lation,
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.

The provision of information of a fiscal nature referred to
2.
in Article 11(4) of the Basic Regulation by a Member State's
administrative authorities responsible for the application of
laws on value added tax to the departments in that Member
State responsible for compiling statistics 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

The party responsible for providing information shall
1.
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 other statistical 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 information,

— or by means of several part-declarations. In this case,
the competent national departments may require agree-
ment to be reached with them on the frequency of
transmission and deadlines, 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 respon-
sible for providing information who benefits from exemption
by virtue of application of the assimilation threshold provided
for in Article 28(4) of the Basic Regulation must, when trans-
mitting the information, conform only to the regulations of the
tax authorities responsible.

3.
Pursuant to Article 34 of the Basic Regulation, the provi-
sions of this Article relating to the periodicity of the declaration
shall not prevent the conclusion of an agreement providing for
the supply of data in real time, when the data are transmitted
electronically.

With a view to implementing Article 10(6) of the Basic Regula-
tion, the case where responsibility for the information, for
given operations, lies not with the operator as a legal entity per
se but 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.

By way of derogation to paragraph 1 above,

4.
in those
Member States where the periodic statistical declaration is the
same as the periodic tax declaration, the provisions relating to
the transmission of the statistical declaration shall be drawn up
in line with Community or national tax regulations.

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CHAPTER 3

which represent less than 3 % of the total value of its
outgoing or incoming goods, does not exceed 1 %.

STATISTICAL THRESHOLDS AND EXEMPTIONS

S e c t i o n 1

Overall functioning of thresholds

Article 10

The Member States shall set annually the assimilation and
simplification 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, they exploit to the full the ensuing
opportunities to relieve the burden on intra-Community opera-
tors.

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 obtained following application of the thresholds,
the error is calculated in relation to the corrected results;

(b) ‘total value’ means, for the purposes of threshold adjust-
ment, the value of either of the outgoing goods or of the
incoming goods accounted for by intra-Community opera-
tors 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
proportionate value of
the
the outgoing goods or of
incoming goods accounted for by the intra-Community
operators who lie above the assimilation threshold.

Article 12

The assimilation thresholds set by the Member States

1.
shall meet the following quality requirements:

(a) R e s u l t s b y g o o d s c 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 of the Combined Nomenclature which repre-
sent 0,005 % or more of the total value of its outgoing or
incoming goods.

However, each Member State may raise this quality require-
ment up to the point that the error in annual values does
not exceed 5 % for 90 % of the eight-digit sub-headings of
the Combined Nomenclature which represent 0,001 % or
more of the total value of its outgoing or incoming goods.

(b) R e s u l t s b y p a r t n e r c o u n t r y

Each Member State shall ensure that the error in the annual
values of its results by partner country, excluding countries

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 require-
ments laid down in the first subparagraph of paragraph 1(a). In
such cases, the 90 % and 0,005 % shares shall 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 the results of trade with the other Member States
for 12-month periods prior to the introduction of the thresh-
olds.

For Member States unable to make this calculation because
figures are incomplete, the assimilation thresholds shall be
fixed at a level not lower than the lowest, nor higher than the
highest, thresholds set by the other Member States. However,
this provision shall not be binding for 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 lowered without reducing the relief which
Article 10 guarantees to intra-Community operators, appro-
priate measures may be taken, at the initiative of the Commis-
sion or the request of a Member State, in accordance with the
procedure laid down in Article 30 of the Basic Regulation.

Article 13

For the introduction of the simplification thresholds, the

1.
Member States may set these:

— at levels above EUR 100 000 pursuant to the first subpara-
graph of Article 28(9) of the Basic Regulation, provided
that they ensure that at least 95 % of the total value of their
outgoing or incoming goods is covered by periodic declara-
tions containing all the information required under Article
23 of the Basic Regulation,

— where they are exempt under Article 12(2), at levels below
to the second subparagraph of
EUR 100 000 pursuant
Article 28(9) of the Basic Regulation, to the extent neces-
sary to ensure that at least 95 % of the total value of their
outgoing or incoming goods is covered by periodic declara-
tions containing all the information required under Article
23 of the Basic Regulation.

for

The

party

providing

responsible

2.
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 of the Combined Nomenclature
that are the most important in terms of value for the period
covered by the declaration. For the residual products, the code
9950 00 00 shall be used.

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Article 14

given year, provided they have not exceeded these thresholds
during the previous year.

1.
For the adjustment of the assimilation thresholds, the
quality requirements specified in Article 12 shall be regarded as
met if the coverage is maintained at the level obtained when
the thresholds were introduced.

The condition laid down in paragraph 1 shall be met if

2.
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 calculating their thresholds for the current
year.

Member States shall notify the Commission if
different method, to meet this condition.

they use a

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 assimi-
lation thresholds each year. The thresholds shall be adjusted if
the adjustment
least 10 % in the
threshold values for the current year.

involves a change of at

Article 15

For the adjustment of the simplification thresholds, the

1.
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 condi-
tion 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.

To ensure that the condition referred to in the first indent
2.
of Article 13(1) is met or that the limit referred to in the
second indent of Article 13(1) is complied with,
it shall be
sufficient for Member States to calculate the adjustment of the
simplification thresholds using the method laid down in Article
14(2) for adjusting the assimilation thresholds. Member States
shall notify the Commission if they use a different method.

Article 16

For each statistical threshold, the provisions adopted shall

2.
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 during the year exceeds the threshold applicable to
him, he shall provide information on his intra-Community
transactions from the month in which this threshold was
exceeded in accordance with the provisions applying to 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 time limit
for transmitting these declarations in
accordance with their particular administrative arrangements.

Article 18

two weeks before publication. At

The Member States shall communicate to the Commission the
information regarding the thresholds they have calculated at
least
the Commission's
request, they shall also communicate the information required
for assessing these thresholds, both for the period on which
their calculation is based and for a given calendar year.

S e c t i o n 2

Specific thresholds and exemptions

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 thresholds for arrivals and dispatches at such values
that at least 95 % of information providers are exempted from
the requirement
‘delivery
terms’,

‘mode of transport’ and ‘statistical procedure’ data.

to provide the ‘statistical value’,

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 arrivals is covered. The limit of 95 % of informa-
tion providers may be lowered to 90 % if the coverage rate of
70 % of the total value of their dispatches 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 adjustment of assimilation and
simplification thresholds shall be published not later than 31
October of the preceding year.

The information relating to the introduction of these thresh-
olds shall be published not later than 31 October 2000.

Article 17

1.
Parties responsible for providing information shall be
freed from their obligations to the extent allowed by applica-
tion of the assimilation and simplification thresholds set for a

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 of the preceding year.

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Article 20

Regulation (EC) No 1172/95 (1) shall be designated by the
following codes:

A threshold value for individual

1.
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 whose value is below this threshold
under a global heading of the Combined Nomenclature,
in
which case the application of Article 23 of the Basic Regulation
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.

Belgium

Denmark

Germany

Greece

Spain

France

Ireland

Italy

BE or 017

DK or 008

DE or 004

GR or 009

ES or 011

FR or 001

IE or 007

IT or 005

Luxembourg

LU or 018

The global heading referred to in paragraph 1 shall be identi-
fied by CN code 9950 00 00.

Netherlands

For the purposes of this Article, ‘transaction’ means any opera-
tion 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
information overrides the desirability of
reducing the reporting burden.

3. Member States may require parties
responsible for
providing information to ask the national department respon-
sible for compiling statistics 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 the application 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 Basic Regulation, from collection.

CHAPTER 4

STATISTICAL DATA

Article 22

In the medium for the information, the Member States whose
statistical territory is described in the nomenclature of coun-
tries adopted each year pursuant to Article 9(1) of Council

Austria

Portugal

Finland

Sweden

NL or 003

AT or 038

PT or 010

FI or 032

SE or 030

United Kingdom

GB or 006

Article 23

When the quantity of goods to be mentioned on the data
medium is determined:

the subheadings of

(a) ‘net mass’ means the actual mass of the good excluding all
packaging. It shall be given in kilograms. However, the
specification of net mass for
the
combined nomenclature set out
in Annex II shall be
optional for the parties responsible for providing informa-
tion. In order to inform the party reponsible for providing
the information about possible updates of
the annex,
resulting from the annual changes
in the Combined
Nomenclature, an explanatory note will be published in the
Official Journal of the European Communities (C series);

(b) ‘supplementary units’ means the units measuring quantity,
other than the units measuring mass expressed in kilo-
grams. They must be mentioned in accordance with the
information set out in the current version of the Combined
Nomenclature, opposite the subheadings 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 informa-
tion 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 of these duties should be
excluded from the value of the goods.

(1) OJ L 118, 25.5.1995, p. 12.

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Whenever the taxable amount does not have to be declared for
taxation purposes, the value of the goods to be reported shall
correspond to the invoice value, excluding VAT, or, failing this,
to an amount which would have been invoiced in the event of
any sale or purchase.

(b) ‘nature of the transaction’ means all those characteristics

which distinguish one transaction from another.

2.
differ in nature,

A distinction shall be made between transactions which

in accordance with the list in Annex III.

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 the total amount to be invoiced in the event of any
sale or purchase.

The nature of the transaction shall be specified, on the infor-
mation medium, by the code number corresponding to the
appropriate category of column A in the abovementioned list.

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 information medium by information providers whose
annual arrivals or dispatches exceed the limits set by each
in accordance with Article 19.
Member State,

4.
By way of derogation to paragraph 3, the Member States
may exempt information providers from reporting the statist-
ical 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 only incidental expenses, such as transport and insur-
ance 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.

The value of the goods defined in the preceding para-
6.
graphs shall be expressed in the national currency, whereupon
the exchange rate to be applied shall be:

— that applicable for determining the taxable amount

for

taxation purposes, when this is established,

— otherwise,

the time of
the official rate of exchange at
completing the declaration or that applicable to calculating
the value for customs purposes,
in the absence of any
special provisions decided by the Member States.

7.
In accordance with Article 26 of the Basic Regulation, the
value of the goods given in the results to be transmitted to the
Commission shall be the statistical value defined in paragraph
5.

At the Commission's request, the Member States shall
to assess the

8.
provide it with the information enabling it
application of paragraph 3.

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 the trading of goods between Member States;

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 up to the level which they use for the
regardless of
collection of data on trade third countries,
whether they collect them in this connection as data on the
nature of the transaction or as data on customs procedures.

Article 26

‘Country of origin’ shall mean the country where the

1.
goods originate.

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 enterprise equipped for this purpose and leading to the
manufacture of a new product 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 9 of Regulation (EC) No 1172/95, as last
amended by Council Regulation (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 origin shall be replaced either by the region
where the commercial process took place or by the region
where the goods were dispatched.

2.
the
‘Region of destination’ shall mean the region of
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 commercial process is to take place or by
the region to which the goods are to be dispatched.

3.
Each Member State exercising the option provided for in
Article 23(2)(b) of the Basic Regulation shall draw up a list of
its regions and determine the code, which shall have a
maximum of two characters, by which those regions shall be
indicated on the information medium.

(1) OJ L 48, 19.2.1998, p. 6.

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Article 28

1.
For the purposes of this Regulation, ‘delivery terms’ shall
mean those provisions of the sales contract which lay down
in
the obligations of the seller and the buyer respectively,
accordance with the Incoterms of the International Chamber of
Commerce listed in Annex IV.

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 delivery terms be collected on the information medium
and shall give details of how they are to be mentioned.

Article 29

transport’

‘Presumed mode of
the mode of

indicate, upon
shall
1.
dispatch,
transport determined by the active
means of transport by which the goods are presumed to be
going to leave the statistical territory of the Member State of
dispatch and, upon arrival, the mode of transport determined
by the active means of transport by which the goods are
presumed to have entered the statistical
the
Member State of arrival.

territory of

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

2

3

4

5

7

8

9

Sea transport

Rail transport

Road transport

Air transport

Postal consignment

Fixed transport installations

Inland waterway transport

Own propulsion

TITLE II

SPECIAL PROVISIONS

CHAPTER 1

DEFINITION OF

SPECIFIC MOVEMENT AND GENERAL

CONSIDERATIONS

Article 31

1.
The ‘specific movements of goods’ referred to in Article
33 of the Basic Regulation have specific features which have
some significance for the interpretation of the information and
stem, either from the movement as such, from the nature of
the goods, from the transaction 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;

(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 the relevant 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 those laid down by Commission Regulation
(EEC) No 3590/92 (1).

The mode of transport shall be designated on the said medium
by the corresponding code number.

Article 30

CHAPTER 2

INDUSTRIAL PLANTS

Article 32

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
information medium and shall give details of how they are to
be reported.

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 of the Harmonised System classi-
fication and which are designed to function together as a
large-scale unit to produce goods or provide services.

(1) OJ L 364, 12.12.1992, p. 32.

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All other goods which are used in constructing a complete
industrial plant may be treated as component parts thereof,
provided they are not excluded from the statistical compilation
by virtue of the Basic Regulation.

A simplified declaration procedure may be used for
2.
recording arrivals or dispatches of complete industrial plants.
Those responsible for supplying the statistical information shall
be authorised, at their request, to use such simplified procedure
in accordance with the conditions laid down in this section.

3.
The simplified procedure may be applied only to
complete industrial plants, the total statistical value of each of
which exceeds EUR 1,5 million, unless they are complete
industrial plants for re-use.

The total value of an industrial plant is calculated by adding the
respective statistical values of its component parts and the
respective statistical values of the goods referred to in the
second subparagraph of 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 industrial plant subheading of Chapter 98 unless the
competent department referred to in Article 35 requires the
in Chapter 98, under the relevant
goods to be classified,
complete industrial plant subheadings of
the Harmonised
System classification headings, or requires the provisions of
paragraph 2 to be applied.

the simplified procedure shall not prevent

the
However,
competent department
from classifying certain component
parts under the relevant Combined Nomenclature subheadings
within the meaning of Article 1(2)(b) of Council Regulation
(EEC) No 2658/87 (1).

2. Where the competent department referred to in para-
graph 1 considers the value of the items of complete industrial
plants to be too 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, shall apply.

Article 34

In accordance with the Combined Nomenclature, the code
numbers for complete industrial plant subheadings shall be
composed in conformity with 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 indus-

trial 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 indus-
trial plant and in accordance with the classification given:

(1) OJ L 256, 7.9.1987, p. 1.

Code

Economic activities

0

1

2

3

4

5

6

7

8

9

Energy (including production and distribution
of steam and hot water)

Extraction of non-energy-producing minerals
(including preparation of metalliferous ores
and peat extraction); manufacture of non-
metallic mineral products (including manufac-
ture of glass and glassware)

Iron and steel industry; manufacture of metal
articles (excluding mechanical engineering and
construction of means of transport)

Mechanical engineering and construction of
instrument engineering
means of

transport;

Chemical industry (including man-made fibres
industry); rubber and plastics industry

Food, drink and tobacco industry

Textile, leather, footwear and clothing industry

Timber and paper industry (including printing
and publishing); manufacturing industries not
classified elsewhere

Transport (excluding services connected with
freight
transport, services of
brokers and other agents facilitating the trans-
port of passengers or goods, storage and ware-
housing) and communications

travel agents,

Collection, purification and distribution of
water;
connected with transport;
economic activities not classified elsewhere.

services

5. The fifth and sixth digits shall correspond to the number of
the chapter of the Combined Nomenclature to which the
complete industrial plant subheading relates. However, for
the purposes of Article 33(2), these fifth and sixth digits
shall be 9.

6. For complete industrial plant subheadings which are situ-

ated:

— 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 that heading.

7. The competent department referred to in Article 33(2) shall
prescribe the designation and the Combined Nomenclature
code number to be used in the statistical
information
medium to identify the component parts of a complete
industrial plant.

Article 35

authorisation of

Those responsible for supplying statistical

information
1.
may not use the simplified declaration procedure without the
prior
for
compiling statistics on trade between Member States in accord-
ance with the detailed rules which each Member State shall lay
down within the framework of this chapter.

the department

responsible

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In the case of a complete industrial plant whose compo-
2.
nent parts are traded by several Member States, authorisation
to use the simplified declaration procedure shall be given by
each Member State for the flows which concern it.

CHAPTER 3

VESSELS AND AIRCRAFT

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 Nomenclature, and warships;

(b) ‘aircraft’ means aeroplanes falling within CN code 8802 for
civilian use, provided they are used by an airline, or for
military use;

(c) ‘ownership of a vessel or an aircraft’ means the fact of a
physical 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. In other cases, it shall mean the Member
State where the natural or 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 ownership of 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 ownership of 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 ownership of 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 Commis-
sion by the Member States, shall include the following data:

(a) the code corresponding to the subdivision of the product
classification referred to in Article 21 of the Basic Regula-
tion;

(b) the code of the partner Member State;

(c) the quantity, as number of items and in any other supple-
mentary 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' AND AIRCRAFT'S STORES AND SUPPLIES

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 those vessels or aircraft for which the natural or
legal person responsible for their commercial use is estab-
lished 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 port or 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 under arrangements
for processing under customs control. This operation shall
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. This operation 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 Harmo-

nised System,

— 9930 99 00: goods classified elsewhere;

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(b) the specific country code QR (or 951);

(c) the quantity in net mass;

(d) the statistical value.

CHAPTER 5

STAGGERED CONSIGNMENTS

Article 40

this chapter,

For the purposes of
‘staggered consignments’
mean arrivals or dispatches of components of complete goods
in a disassembled state over several reporting periods for
commercial or transport-related reasons.

Article 41

In the monthly returns transmitted to the Commission by the
Member States, data on arrivals and dispatches of staggered
consignments shall 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 complete assembled good and using the
classification code for that good.

CHAPTER 6

MILITARY GOODS

Article 42

Statistics on the trading of goods between Member States,
1.
and transmission of results to the Commission, shall cover
dispatches and arrivals of goods intended for military use in
compliance with the definition in force in the Member States.

The monthly returns covering the operations referred to
2.
in paragraph 1, 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
classification referred to in Article 21 of the Basic Regula-
tion;

(b) the code of the partner Member State;

(c) the quantity in net mass and, where appropriate, in supple-

mentary 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 to ensure 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

OFFSHORE INSTALLATIONS

Article 43

‘Foreign’

installations, as opposed to ‘national’

installa-
2.
tions, mean those installations for which the natural or legal
person responsible for their commercial use is established in
another Member State.

Article 44

In a given Member State, statistics on trade between
1.
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 operation shall 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 paragraph 1, 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
classification referred to in Article 21 of the Basic Regula-
tion.

However, without prejudice to the Customs Regulations, if
the goods are those referred to in Article 38, the Member
States shall 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 partner country shall be the country where the natural
or legal person responsible for the commercial use of the
installation in question is established. Where this informa-
tion 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,

For the purposes of this chapter,

1.
‘offshore installations’
means the equipment and devices installed in the high sea in
order to search for and exploit mineral resources.

(a) ‘spacecraft’ means craft such as satellites which travel

in

space outside the earth's atmosphere;

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(b) ‘ownership of a spacecraft’ means the fact of a natural or
legal person's registration as owner of a spacecraft.

Article 46

Statistics on trade between Member States, and transmis-

1.
sion 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 ownership between two natural or legal
persons established in different Member States. This opera-
tion 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 ownership of a spacecraft, in orbit, between
legal persons established in different

two natural or
Member States. This operation is recorded:

CHAPTER 9

OTHER PROVISIONS

Article 47

Those Member States wishing to have more detailed informa-
tion than that resulting from the application of Article 21 of
the Basic Regulation may, by way of derogation from that
Article, organise the collection of that information, for one or
more specific product groups, provided that the party respon-
sible for providing the information is allowed to elect to supply
it in accordance with either the Combined Nomenclature or the
additional subdivisions.

Those Member States exercising that option shall notify the
Commission that they are doing so. At the same time, they
shall state the reasons for their decision, supply the list of
relevant Combined Nomenclature subheadings and describe the
collection method they are using.

TITLE III

FINAL PROVISIONS

— as a dispatch in the Member State where the former

Article 48

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
classification referred to in Article 21 of the Basic Regula-
tion;

(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 to whom ownership of the spacecraft 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 transferring ownership of the spacecraft is estab-
lished;

(c) the quantity in net mass and in supplementary units;

(d) the statistical value.

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 Regula-
tion, 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 on dispatch and the Member State of consign-
ment 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
Article 23(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.

References to the repealed Regulations shall be deemed to
2.
refer to this Regulation and read according to the correspon-
dence table in Annex 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.

For the arrivals referred to in paragraph 1(b), the statistical
value includes the transport and insurance costs connected
with conveyance to the launch base and the space journey.

(1) Commission Regulations (EC) No 2385/96 (OJ L 326, 17.12.1996,
(EC) No
(EC) No 860/97 (OJ L 123, 15.5.1997, p. 12),

p. 10),
1894/98 (OJ L 245, 4.9.1998, p. 36) and (EC) No 2535/98.

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This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 7 September 2000.

For the Commission

Pedro SOLBES MIRA

Member of the Commission

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ANNEX I

List of exemptions referred to in Article 21

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 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. 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 consump-

tion 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 industrial 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 resident in the adjacent zone of the Member
States (frontier traffic); products obtained by agricultural producers on properties located outside, but adjacent 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 a Member State by the armed forces of another Member
State which are stationed there;

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(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.

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List of Combined Nomenclature subheadings referred to in point (a) of Article 23

ANNEX II

0105 11 11
0105 11 19
0105 11 91
0105 11 99
0105 12 00
0105 19 20
0105 19 90

0407 00 11

2202 10 00
2202 90 10
2202 90 91
2202 90 95
2202 90 99

2203 00 01
2203 00 09
2203 00 10

2204 10 11
2204 10 19
2204 10 91
2204 10 99
2204 21 10
2204 21 11
2204 21 12
2204 21 13
2204 21 17
2204 21 18
2204 21 19
2204 21 22
2204 21 24
2204 21 26
2204 21 27
2204 21 28
2204 21 32
2204 21 34
2204 21 36
2204 21 37
2204 21 38
2204 21 42
2204 21 43
2204 21 44
2204 21 46
2204 21 47
2204 21 48
2204 21 62
2204 21 66
2204 21 67
2204 21 68
2204 21 69
2204 21 71
2204 21 74
2204 21 76
2204 21 77
2204 21 78
2204 21 79
2204 21 80
2204 21 81
2204 21 82
2204 21 83
2204 21 84
2204 21 87
2204 21 88
2204 21 89

2204 21 91
2204 21 92
2204 21 93
2204 21 94
2204 21 95
2204 21 96
2204 21 97
2204 21 98
2204 21 99
2204 29 10
2204 29 12
2204 29 13
2204 29 17
2204 29 18
2204 29 42
2204 29 43
2204 29 44
2204 29 46
2204 29 47
2204 29 48
2204 29 58
2204 29 62
2204 29 64
2204 29 65
2204 29 71
2204 29 72
2204 29 75
2204 29 81
2204 29 82
2204 29 83
2204 29 84
2204 29 87
2204 29 88
2204 29 89
2204 29 91
2204 29 92
2204 29 93
2204 29 94
2204 29 95
2204 29 96
2204 29 97
2204 29 98
2204 29 99

2205 10 10
2205 10 90
2205 90 10
2205 90 90

2206 00 10
2206 00 31
2206 00 39
2206 00 51
2206 00 59
2206 00 81

2207 10 00
2207 20 00

2209 00 99

2716 00 00

3702 51 00
3702 53 00
3702 54 10
3702 54 90

5701 10 10
5701 10 91
5701 10 93
5701 10 99
5701 90 10
5701 90 90

5702 20 00
5702 31 00
5702 32 00
5702 39 10
5702 39 90
5702 41 00
5702 42 00
5702 49 10
5702 49 90
5702 51 00
5702 52 00
5702 59 00
5702 91 00
5702 92 00
5702 99 00

5703 10 00
5703 20 11
5703 20 19
5703 20 91
5703 20 99
5703 30 11
5703 30 19
5703 30 51
5703 30 59
5703 30 91
5703 30 99
5703 90 00

5704 10 00
5704 90 00

5705 00 10
5705 00 30
5705 00 90

6101 10 10
6101 10 90
6101 20 10
6101 20 90
6101 30 10
6101 30 90
6101 90 10
6101 90 90

6102 10 10
6102 10 90
6102 20 10
6102 20 90
6102 30 10
6102 30 90
6102 90 10
6102 90 90

6103 11 00
6103 12 00
6103 19 00
6103 21 00
6103 22 00
6103 23 00

6103 29 00
6103 31 00
6103 32 00
6103 33 00
6103 39 00
6103 41 10
6103 41 90
6103 42 10
6103 42 90
6103 43 10
6103 43 90
6103 49 10
6103 49 91
6103 49 99

6104 11 00
6104 12 00
6104 13 00
6104 19 00
6104 21 00
6104 22 00
6104 23 00
6104 29 00
6104 31 00
6104 32 00
6104 33 00
6104 39 00
6104 41 00
6104 42 00
6104 43 00
6104 44 00
6104 49 00
6104 51 00
6104 52 00
6104 53 00
6104 59 00
6104 61 10
6104 61 90
6104 62 10
6104 62 90
6104 63 10
6104 63 90
6104 69 10
6104 69 91
6104 69 99

6105 10 00
6105 20 10
6105 20 90
6105 90 10
6105 90 90

6106 10 00
6106 20 00
6106 90 10
6106 90 30
6106 90 50
6106 90 90

6107 11 00
6107 12 00
6107 19 00
6107 21 00
6107 22 00

L 228/44

EN

Official Journal of the European Communities

8.9.2000

6107 29 00
6107 91 10
6107 91 90
6107 92 00
6107 99 00

6108 11 00
6108 19 00
6108 21 00
6108 22 00
6108 29 00
6108 31 10
6108 31 90
6108 32 11
6108 32 19
6108 32 90
6108 39 00
6108 91 10
6108 91 90
6108 92 00
6108 99 10
6108 99 90

6109 10 00
6109 90 10
6109 90 30
6109 90 90

6110 10 10
6110 10 31
6110 10 35
6110 10 38
6110 10 91
6110 10 95
6110 10 98
6110 20 10
6110 20 91
6110 20 99
6110 30 91
6110 30 99
6110 90 10
6110 90 90

6112 11 00
6112 12 00
6112 19 00
6112 31 10
6112 31 90
6112 39 10
6112 39 90
6112 41 10
6112 41 90
6112 49 10
6112 49 90

6115 11 00
6115 12 00
6115 19 00

6210 20 00
6210 30 00

6211 11 00
6211 12 00
6211 20 00
6211 32 31
6211 32 41
6211 32 42
6211 33 31
6211 33 41

6211 33 42
6211 42 31
6211 42 41
6211 42 42
6211 43 31
6211 43 41
6211 43 42

6212 10 10
6212 10 90
6212 20 00
6212 30 00

6401 10 10
6401 10 90
6401 91 10
6401 91 90
6401 92 10
6401 92 90
6401 99 10
6401 99 90

6402 12 10
6402 12 90
6402 19 00
6402 20 00
6402 30 00
6402 91 00
6402 99 10
6402 99 31
6402 99 39
6402 99 50
6402 99 91
6402 99 93
6402 99 96
6402 99 98

6403 12 00
6403 19 00
6403 20 00
6403 30 00
6403 40 00
6403 51 11
6403 51 15
6403 51 19
6403 51 91
6403 51 95
6403 51 99
6403 59 11
6403 59 31
6403 59 35
6403 59 39
6403 59 50
6403 59 91
6403 59 95
6403 59 99
6403 91 11
6403 91 13
6403 91 16
6403 91 18
6403 91 91
6403 91 93
6403 91 96
6403 91 98
6403 99 11
6403 99 31
6403 99 33
6403 99 36

6403 99 38
6403 99 50
6403 99 91
6403 99 93
6403 99 96
6403 99 98

6404 11 00
6404 19 10
6404 19 90
6404 20 10
6404 20 90

6405 10 10
6405 10 90
6405 20 10
6405 20 91
6405 20 99
6405 90 10
6405 90 90

7101 10 00
7101 21 00
7101 22 00

7103 91 00
7103 99 00

7104 10 00
7104 20 00
7104 90 00

7105 10 00
7105 90 00

7106 10 00
7106 91 10
7106 91 90
7106 92 20
7106 92 80

7108 11 00
7108 12 00
7108 13 10
7108 13 80
7108 20 00

7110 11 00
7110 19 10
7110 19 80
7110 21 00
7110 29 00
7110 31 00
7110 39 00
7110 41 00
7110 49 00

7116 10 00
7116 20 11
7116 20 19
7116 20 90

8504 10 10
8504 10 91
8504 10 99
8504 21 00
8504 22 10
8504 22 90
8504 23 00
8504 31 10
8504 31 31

8504 31 39
8504 31 90
8504 32 10
8504 32 30
8504 32 90
8504 33 10
8504 33 90
8504 34 00
8504 40 10
8504 40 20
8504 40 50
8504 40 93
8504 50 10

8518 21 90
8518 22 90
8518 29 20
8518 29 80

8539 10 10
8539 10 90
8539 21 30
8539 21 92
8539 21 98
8539 22 10
8539 29 30
8539 29 92
8539 29 98
8539 31 10
8539 31 90
8539 32 10
8539 32 50
8539 32 90
8539 39 00
8539 41 00
8539 49 10
8539 49 30

8540 11 11
8540 11 13
8540 11 15
8540 11 19
8540 11 91
8540 11 99
8540 12 00
8540 20 10
8540 20 80
8540 40 00
8540 50 00
8540 71 00
8540 72 00
8540 79 00
8540 81 00
8540 89 00

8542 13 11
8542 13 13
8542 13 15
8542 13 17
8542 13 20
8542 13 30
8542 13 42
8542 13 45
8542 13 46
8542 13 48
8542 13 49
8542 13 55

8.9.2000

EN

Official Journal of the European Communities

L 228/45

8542 13 60
8542 19 40
8542 19 55
8542 19 66

8903 91 10
8903 91 91
8903 91 93
8903 91 99
8903 92 10
8903 92 91
8903 92 99

8903 99 10
8903 99 91
8903 99 99

9001 30 00
9001 40 20
9001 40 41
9001 40 49
9001 40 80
9001 50 20
9001 50 41

9001 50 49
9001 50 80

9003 11 00
9003 19 10
9003 19 30
9003 19 90

9006 53 10
9006 53 90

9202 10 10
9202 10 90

9202 90 10
9202 90 30
9202 90 90

9203 00 90

9204 10 00
9204 20 00

9205 10 00

9207 90 10

L 228/46

EN

Official Journal of the European Communities

8.9.2000

ANNEX III

List of transactions referred to in Article 25(2)

A

B

1. Transactions involving actual or intended transfer of
ownership against compensation (financial or other-
wise)
listed under 2, 7,
8) (1) (2) (3)

the transactions

(except

1. Outright/purchase/sale (2)

2. Supply for sale on approval or after trial, for consign-
ment 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 trans-
action under code 1 (4); replacement 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

involving transfer of
ownership but without compensation (financial or
other)

temporary)

1. Goods delivered under aid programmes operated or
financed partly or wholly by the European Community

2. Other general government aid deliveries

3. Other aid deliveries

(individuals, non-governmental

organisations)

4. Others

4. Operations with a view to processing under contract (5)

1. Processing under contract

or repair (6) (except those recorded under 7)

2. Repair and maintenance against payment

3. Repair and maintenance free of charge

5. Operations following processing under contract (5) or

1. Processing under contract

repair (6) (except those recorded under 7)

2. Repair and maintenance against payment

3. Repair and maintenance free of charge

6. Transactions not involving transfer of ownership, 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
(e.g.
production

programmes

intergovernmental
Airbus)

8. Supply of building materials and equipment for works
that are part of a general construction or engineering
contract (9)

9. Other transactions

8.9.2000

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Official Journal of the European Communities

L 228/47

(1) 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 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 ownership are 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 registered 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 registered under item 1 of column A.

(6) Repair entails the restoration of goods to their original function; this may involve some rebuilding or enhancements.
(7) Operational
(8) This item covers goods that are exported/imported with the intention of subsequent re-import/re-export without any change of

leasing contracts other than financial

leasing (see note (3)).

leasing:

ownership taking place.

(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.

L 228/48

EN

Official Journal of the European Communities

8.9.2000

ANNEX IV

List of delivery terms referred to in Article 28

First sub-box

Meaning

Incoterm code

Incoterm ICC/ECE Geneva

Place to be indicated (1)

EXW

FCA

FAS

FOB

CFR

CIF

CPT

CIP

DAF

DES

DEQ

DDU

DDP

XXX

ex-works

free carrier

free alongside ship

free on board

location of works

… agreed place

agreed port of loading

agreed port of loading

cost and freight (C & F)

agreed port of destination

cost, insurance and freight

agreed port of destination

carriage paid to

agreed place of destination

carriage and insurance paid to

agreed place of destination

delivered at frontier

delivered ex-ship

delivered ex-quay

delivered duty unpaid

delivered duty paid

agreed place of delivery at frontier

agreed port of destination

after customs clearance, … agreed port

agreed place of destination in importing country

agreed place of delivery in importing country

delivery terms other than the above

precise 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).

8.9.2000

EN

Official Journal of the European Communities

L 228/49

Table of correspondences between the Articles of this Regulation and the Articles of the repealed regulations

ANNEX V

Regulation Articles

Reference Articles

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

Article 10

Article 11

Article 12

Article 13

Article 14

Article 15

Article 16

Article 17

Article 18

Article 19

Article 20

Article 21

Article 22

Article 23

Article 24

Article 25

Article 26

Article 27

Article 28

Article 29

Article 30

Article 1 of Regulation (EEC) No 3046/92

Article 2(2) of Regulation (EEC) No 3046/92

Article 3 of Regulation (EEC) No 3046/92 (amended)

Article 4 of Regulation (EEC) No 3046/92

Article 5 of Regulation (EEC) No 3046/92

Article 6 of Regulation (EEC) No 3046/92

Article 7 of Regulation (EEC) No 3046/92

Article 8 of Regulation (EEC) No 3046/92

Article 9 of Regulation (EEC) No 3046/92

Article 1 of Regulation (EEC) No 2256/92

Article 2 of Regulation (EEC) No 2256/92

Article 3 of Regulation (EEC) No 2256/92 (amended)

Article 4 of Regulation (EEC) No 2256/92 (amended)

Article 6 of Regulation (EEC) No 2256/92

Article 7 of Regulation (EEC) No 2256/92

Article 8 of Regulation (EEC) No 2256/92

Article 9 of Regulation (EEC) No 2256/92

Article 10 of Regulation (EEC) No 2256/92

(New)

Articles 1 and 2 of Regulation (EC) No 2820/94 (amended)

Article 20 of Regulation (EEC) No 3046/92

Article 10 of Regulation (EEC) No 3046/92 (amended)

Article 11 of Regulation (EEC) No 3046/92 (amended)

Article 12 of Regulation (EEC) No 3046/92 (amended)

Article 13 of Regulation (EEC) No 3046/92

Article 16 of Regulation (EEC) No 3046/92

Article 17 of Regulation (EEC) No 3046/92

Article 14(1) and (2) of Regulation (EEC) No 3046/92 (amended)

Article 15 of Regulation (EEC) No 3046/92 (amended)

Article 19 of Regulation (EEC) No 3046/92 (amended)

Articles 31 to 46

(New articles)

Article 47

Article 48

Article 21(3) of Regulation (EEC) No 3046/92

Article 1 of Regulation (EC) No 1125/94

Articles 49 and 50

(New articles)