Proposal for a Regulation of the European Parliament and of the Council on the statistics relating to the trading of goods between Member States
Date: 2003-06-20
Institutions: European Commission
Subjects: EU statistics, access to EU information, data collection, data processing, information network, intra-EU trade

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 20.06.2003
COM(2003) 364 final

2003/0126 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

on the statistics relating to the trading of goods between Member States

(presented by the Commission)

EXPLANATORY MEMORANDUM

1.

HISTORY OF THE PROPOSAL

The  system  of  collecting  statistics  on  the  trading  of  goods  between  Member  States  of  the
European Union, known as the Intrastat system, was introduced by Council Regulation (EEC)
No 3330/911 and has been applicable since 1993, when the single market was completed and
the physical frontiers between Member States were removed.

Up  to  this  date,  statistical  information  on  the  trading  of  goods,  both  with  non-member
countries  and  between  Member  States,  was  collected  on  the  basis  of  customs  declarations.
The  disappearance  of  this  comprehensive  and  very  closely  controlled  source  of  information
made  it  necessary  to  devise  a  new  system  which  would  maintain  a  satisfactory  level  of
information,  since  the  advent  of  the  internal  market  did  not  detract  from  the  usefulness  of
statistics which help keep track of the progress made in integrating Europe's economies, and
which  help  European  businesses  conduct  market  analyses  and  define  their  commercial
strategies,  whilst  remaining  an  essential  source  of  information  for  balance  of  payments
statistics, national accounts or short-term economic studies.

From the outset, the main characteristics of the Intrastat system have been:

– 

– 

– 

– 

the management of detailed statistical information on trade;

direct  collection  of  information  from  companies,  which  have  to  send  the  relevant
statistical institute a summary statement for the previous month;

a  close  link  with  the  VAT  system  relating  to  intra-Community  trade,  so  that  the
exhaustiveness and quality of the statistical data can be checked;

a  maximum  reduction  of  the  workload  on  businesses  by  means  of  a  system  of
exemption or simplification thresholds.

Since  its  introduction,  the  Member  States  have,  albeit  to  varying  degrees,  experienced
difficulties  in  complying  with  the  Community  rules.  In  view  of  the  difficulties  faced  by
certain businesses, particularly very small enterprises, Intrastat was chosen in 1996 as a pilot
project for the SLIM (Simpler Legislation for the Internal Market) initiative launched by the
internal  market  ministers.  The  work  has  shown  that  the  interests  of  data  providers,  who
naturally want formalities to be simplified, are not easily reconciled with those of data users
who generally want detailed information which is available quickly.

Despite this difficult context, the Commission and the Member States nonetheless managed to
reach a consensus on amending the collection system on two occasions, firstly be reducing the
number  of  statistical  variables  and  then  by  simplifying  the  arrangements  for  supplying  the
product nomenclature.

In  1999,  Eurostat  adopted  a  long-term  strategic  plan  that  was  the  subject  of  extensive
consultation  among  national  administrations  and  professionals;  it  dealt  with  all  statistics
relating to the trading of goods (and not just Intrastat) and its specific aims were to improve

1

OJ L 316, 16.11.1991, p. 1.

2

                                                
the reliability of results, speed up the availability of statistics and add to the range of statistics
on offer in order to respond better to changing demand.

This new proposal for a European Parliament and Council Regulation, which aims to replace
the  regulations  in  force  as  from  2005,  forms  part  of  these  efforts  to  improve  and  adapt  the
statistical  system  in  order  to  take  better  account  of  both  users'  needs  and  the  burden  on
information providers.

It  has  been  drawn  up  by  a  working  group  composed  of  six  Member  States  and  chaired  by
Eurostat. The Committee on statistics relating to the trading of goods between Member States
was kept regularly informed about the work carried out by this group and was twice consulted
regarding the proposal. The Statistical Programme Committee was also informed.

2.

CHARACTERISTICS OF THE PROPOSAL FOR A REGULATION

The main characteristics of the new Regulation are as follows:

(cid:1)  the contents of the basic regulation have been defined and drafted with the aim of making
the  rules  clearer  and  simpler  -  and  thus  easily  understood  by  non-specialists  -  but  still
precise  so  as  to  avoid  any  confusion  when  applying  them  and  defining  implementation
measures;

(cid:1)  the  scope  of  the  new  regulation  is  defined  more  clearly,  being  strictly  limited  to
Community  statistics  with  the  Member  States  remaining  free  to  compile  more  detailed
national statistics to meet national needs;

(cid:1)  in  accordance  with  the  principle  of  subsidiarity,  the  new  regulation  gives  the  Member
States more freedom to organise how the data are collected, and makes it possible to take
greater account of the specific administrative set-up in each Member State;

(cid:1)  the  content  of  the  data  to  be  collected,  which  had  already  been  adapted  under  the  SLIM
initiative,  remains  unchanged;  it  has  been  validated  following  analysis  of  the  results  of
three  studies  (an  opinion  poll  of  information  providers  in  six  Member  States,  a  sample
study of users of Community statistics, a study on problems with the product nomenclature
in Sweden);

(cid:1)  the  system  of  thresholds  has  been  retained,  in  a  simplified  form,  in  order  to  provide  a
satisfactory response to users' needs whilst reducing the burden of response on the parties
responsible  for  providing  statistical  information,  particularly  small  and  medium-sized
enterprises;

(cid:1)  the new regulation now includes provisions on deadlines for the transmission of data and
coverage of the entire trade sector which aim to respond in a more appropriate manner to
requirements for the purposes of macroeconomic and short-term policy, particularly those
expressed by the European Central Bank;

(cid:1)  a link has been retained  between the system  for collecting statistical  information  and  the
fiscal formalities which exist in the context of trade in goods between Member States; this
link makes it possible, in particular, to check the quality of the information collected;

(cid:1)  provisions have been introduced which  relate to the quality  of  the statistical  information;
these deal in particular with evaluating the quality of the data using common indicators and
regular reports to ensure transparency in this field;

(cid:1)  the  dispositions  regarding  confidentiality  foresee  that  data  are  not  disseminated  or  are
hidden at the request of the information providers, in order to take into account the burden

3

caused by the treatment of confidential data by national bodies and in order to  guarantee
the  relevance  of  data  at  detailed  level  ventilated  by  product;  these  provisions  are  in  line
with those in force in the framework of Extrastat.

(cid:1)  in  accordance  with  Council  Decision  1999/468/EC  of  28  June  1999  laying  down  the
procedures  for  the  exercise  of  implementing  powers  conferred  on  the  Commission2,  the
committee  set  up  to  assist  the  Commission  in  implementing  the  new  regulation  is  a
regulatory committee, whereas the existing committee is a management committee.

2

OJ L 184, 17.7.1999, p. 23.

4

                                                
2003/0126 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

on the statistics relating to the trading of goods between Member States

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having  regard  to  the  Treaty  establishing  the  European  Community,  and  in  particular
Article 285(1) thereof,

Having regard to the proposal from the Commission3,

Having regard to the opinion of the European Economic and Social Committee4,

Acting in accordance with the procedure laid down in Article 251 of the Treaty5,

Whereas:

(1) 

(2) 

(3) 

(4) 

Council Regulation (EEC) No 3330/91 of 7 November 1991 on the statistics relating
to the trading of goods between Member States6 introduced a completely new system
of data collection, which has been simplified on two occasions. In order to improve the
transparency  of  this  system  and  to  facilitate  comprehension,  Regulation  (EEC)
No 3330/91 should be replaced by this Regulation.

This  system  should  be  retained,  as  a  sufficiently  detailed  level  of  statistical
information is still required for the Community policies involved in the development
of the internal market and for European enterprises to analyse their specific markets.
Aggregated data also need to be available quickly in order to analyse the development
of  economic  and  monetary  union.  Member  States  should  have  the  possibility  of
collecting information which meets their specific needs.

There is, however, a need to improve the wording of the rules on compiling statistics
relating to the trading of goods between Member States so that they can be more easily
understood by the companies responsible for providing the data, the national services
collecting the data and users.

A system of thresholds should be retained, but in a simplified form, in order to provide
a satisfactory response to users'  needs  whilst  reducing  the  burden of  response  on  the
parties  responsible  for  providing  statistical  information,  particularly  small  and
medium-sized enterprises.

3

4

5

6

OJ C […], […], p.
OJ C […], […], p.
OJ C […], […], p.
OJ L 316, 16.11.1991, p. 1.

5

                                                
(5) 

(6) 

(7) 

(8) 

(9) 

A  close  link  should  be  maintained  between  the  system  for  collecting  statistical
information  and  the  fiscal  formalities  which  exist  in  the  context  of  trade  of  goods
between Member States. This link makes it possible, in particular, to check the quality
of the information collected.

The  quality  of  the  statistical  information  produced,  its  evaluation  by  means  of
common indicators and transparency in this field are important objectives which call
for regulation at Community level.

Since  the  objectives  of  the  planned  action,  namely  the  creation  of  a  common  legal
framework  for  the  systematic  production  of  community  statistics  on  exchange  of
goods  between  Member  States,  cannot  be  sufficiently  achieved  at  national  level  and
can be better  achieved  at  Community  level,  the  Community  may  adopt  measures,  in
accordance  with  the  principle of subsidiarity as set  out in Article  5 of  the  Treaty.  In
accordance  with  the  principle  of  proportionality,  as  set  out  in  that  Article,  this
Regulation does not go beyond what is required to achieve those objectives.

Council  Regulation  (EC)  No  322/97  of  17  February  1997  on  Community  statistics7
provides  a  reference  framework  for  the  provisions  of  this  Regulation.  However,  the
very  detailed  level  of  information  in  the  field  of  statistics  relating  to  the  trading  of
goods requires specific rules with regard to confidentiality.

It is important to ensure the uniform application of this Regulation and, in order to do
so, to make provision for a Community procedure to help determine the implementing
arrangements  within  an  appropriate  timescale  and  to  make  the  necessary  technical
adaptations.

(10)  The  measures  necessary  for  implementation  of  this  Regulation  should  be  adopted  in
accordance  with  Council  Decision  1999/468/EC  of  28  June  1999  laying  down  the
procedures for the exercise of implementing powers conferred on the Commission8,

HAVE ADOPTED THIS REGULATION:

Article 1
Subject matter

This  Regulation  establishes  a  common  framework  for  the  systematic  production  of
Community statistics on the trading of goods between Member States.

Article 2
Definitions

For the purpose of this Regulation, the following definitions shall apply:

(a)

‘goods’: all movable property, including electric current;

7

8

OJ L 52, 22.2.1997, p. 1.
OJ L 184, 17.7.1999, p. 23.

6

                                                
(b)

(c)

‘specific goods or movements’: goods or movements which, by their very nature, call
for  specific  provisions,  and  in  particular  industrial  plant;  vessels  and  aircraft;  sea
products;  goods  delivered  to  vessels  and  aircraft;  staggered  consignments;  military
goods; goods to or from offshore installations; spacecraft; motor vehicle and aircraft
parts; and waste products;

‘national  authorities’:  national  statistical  institutes  and  other  bodies  responsible  in
each Member State for producing Community statistics on trading of goods between
Member States;

(d)

‘Community goods’:

(i)

(ii)

goods  entirely  obtained  in  the  customs  territory  of  the  Community,  without
addition of goods from non-member countries or territories which are not part
of the customs territory of the Community,

goods from countries or territories not forming part of the customs territory of
the  Community  which  have  been  released  for  free  circulation  in  a  Member
State,

(iii) goods  obtained  in  the  customs  territory  of  the  Community  either  from  the
goods  referred  to  exclusively  in  point  (ii)  or  from  the  goods  referred  to  in
points (i) and (ii);

‘Member  State  of  dispatch’:  the  Member  State  as  defined  by  its  statistical  territory
from which goods are dispatched to a destination in another Member State;

‘Member State of arrival’: the Member State as defined by its statistical territory in
which goods arrive from another Member State;

‘goods  in  ordinary  circulation  between  Member  States’:  Community  goods
dispatched  from  one  Member  State  to  another,  which  on  the  way  to  the  Member
State of destination travel directly through another Member State or stop for reasons
related only to the transport of the goods.

Article 3
Scope

Statistics  on  trade  between  Member  States  shall  cover  dispatches  and  arrivals  of
goods.

Dispatches shall cover the following goods leaving the Member State of dispatch for
a destination in another Member State:

(a) Community  goods,  except  goods  which  are  in  ordinary  circulation  between

Member States;

(b)

goods  placed  in  the  Member  State  of  dispatch  under  the  inward  processing
customs procedure or the processing under customs control procedure.

(e)

(f)

(g)

1. 

2. 

3. 

Arrivals shall cover the following goods entering the Member State of arrival which
were initially dispatched from another Member State:

7

(a) Community  goods,  except  goods  which  are  in  ordinary  circulation  between

Member States;

(b)

goods  formerly  placed  in  the  Member  State  of  dispatch  under  the  inward
processing  customs  procedure  or  the  processing  under  customs  control
procedure  which  are  maintained  under  the  inward  processing  customs
procedure  or  the  processing  under  customs  control  procedure  or  released  for
free circulation in the Member State of arrival.

Different or particular rules, to be determined by the Commission in accordance with
the procedure referred to in Article 14(2) may apply to specific goods or movements.

Some  goods,  a  list  of  which  shall  be  drawn  up  by  the  Commission  in  accordance
with the procedure referred to in Article 14(2), shall be excluded from the statistics.

Article 4
Statistical territory

The  statistical  territory  of  the  Member  States  shall  correspond  to  their  customs
territory as defined in Article 3 of Council Regulation (EEC) No 2913/929.

By  way  of  derogation  from  paragraph  1,  the  statistical  territory  of  Germany  shall
include Heligoland.

Article 5
Data sources

A specific data collection system, hereafter referred to as the “Intrastat” system, shall
apply  for  the  provision  of  the  statistical  information  on  dispatches  and  arrivals  of
Community goods which are not the subject of a Single Administrative Document for
customs or fiscal purposes.

The  statistical  information  on  dispatches  and  arrivals  of  other  goods  shall  be
provided directly by Customs to the national authorities, at least once a month.

For  specific  goods  or  movements,  sources  of  information  other  than  the  Intrastat
system or Customs declarations may be used.

Each Member State shall organise the  way  Intrastat  data  is  delivered by  the  parties
responsible  for  providing  information.  To  facilitate  the  task  of  these  parties,  the
conditions  for  increased  use  of  automatic  data  processing  and  electronic  data
transmission  shall  be  promoted  by  the  Commission  (Eurostat)  and  the  Member
States.

4. 

5. 

1.

2.

1.

2.

3.

4.

9

OJ L 302, 19.10.1992, p. 1.

8

                                                
Article 6
Reference period

The  reference  period  for  the  information  to  be  provided  according  to  Article  5  shall  be  the
calendar month of dispatch or arrival of the goods.

The reference  period may  be  adapted  to  take  into  account  the  linkage  with  value  added  tax
(VAT)  and  Customs  obligations  pursuant  to  provisions  adopted  by  the  Commission  in
accordance with the procedure referred to in Article 14(2).

Article 7
Parties responsible for providing information within the Intrastat system

1.

The  parties  responsible  for  providing  the  information  for  the  Intrastat  system  shall
be:

(a)

the natural or legal person registered for VAT in the Member State of dispatch
who:

(i)

has  concluded  the  contract,  with  the  exception  of  transport  contracts,
giving rise to the dispatch of goods or, failing this,

(ii)

dispatches or provides for the dispatch of the goods or, failing this,

(iii)

is in possession of the goods which are the subject of the dispatch;

(b)

the natural or legal person registered for VAT in the Member State  of  arrival
who:

(i)

has  concluded  the  contract,  with  the  exception  of  transport  contracts,
giving rise to the delivery of goods or, failing this,

(ii)

takes delivery or provides for delivery of the goods or, failing this,

(iii)

is in possession of the goods which are the subject of the delivery.

The party responsible for providing information may transfer the task to a third party,
but such transfer shall in no way reduce the responsibility of the said party.

Failure  by  any  party  responsible  for  providing  information  to  fulfil  his  obligations
under  this  Regulation  shall  render  him  liable  to  the  penalties  which  the  Member
States shall lay down.

Article 8
Registers

National authorities shall set up and manage a register of intra-Community operators
containing at least the consignors, upon dispatch, and the consignees, upon arrival.

In order to identify the providers of information referred to in Article 7 and to check
the  information  which  is  provided,  the  tax  administration  responsible  in  each
Member State shall furnish the national authority:

9

2.

3.

1.

2.

(a)

at  least  once  a  month,  with  the  lists  of  natural  or  legal  persons  who  have
declared that, during the period in question, they have supplied goods to other
Member  States  or  acquired  goods  from  other  Member  States.  The  lists  shall
show the total values of the goods declared by each natural or legal person for
fiscal purposes;

(b)

on  its  own  initiative  or  at  the  request  of  the  national  authority,  with  any
information  provided  to  comply  with  tax  requirements  which  could  improve
the quality of statistics.

The arrangements for the communication of the information shall be determined by
the Commission in accordance with the procedure referred to in Article 14(2).

This  information  shall  be  treated  by  the  national  authority  in  accordance  with  the
rules applied to it by the tax administration.

3.

The  tax  administration  shall  bring  to  the  attention  of  VAT-registered  traders  the
obligations which they may incur as parties responsible for providing the information
required by Intrastat.

Article 9
Intrastat information to be collected

1.

The following information shall be collected by the national authorities:

(a)

the  identification  number  allocated  to  the  party  responsible  for  providing
of  Council
information 
Directive 77/388/EEC10; in the version given in Article 28h thereof;

accordance  with  Article 

22.1(c) 

in 

(b)

the reference period;

(c)

the flow (arrival, dispatch);

(d)

the  commodity, 
Nomenclature as defined in Council Regulation (EEC) No 2658/8711;

the  eight-digit  code  of 

identified  by 

the  Combined

(e)

the partner Member State;

(f)

the value of the goods;

(g)

the quantity of the goods;

(h)

the nature of the transaction.

Definitions  of  the  data  referred  to  in  points  (e)  to  (h)  of  the  first  subparagraph  are
given  in  Annex  I.  Where  necessary,  the  arrangements  for  the  collection  of  this
information,  particularly  the  codes  to  be  employed,  shall  be  determined  by  the
Commission in accordance with the procedure referred to in Article 14(2).

10

11

OJ L 145, 13.6.1977, p. 1.
OJ L 256, 7.9.1987, p. 1.

10

                                                
2.

Member States may also collect additional information, for example:

a)

b)

c)

d)

e)

f)

the  identification  of  the  goods,  according  to  a  more  detailed  level  than  the
Combined Nomenclature;

the country of origin, on arrival;

the region of origin, on dispatch, and the region of destination, on arrival;

the delivery terms;

the mode of transport;

the statistical procedure.

Definitions  of  the  data  referred  to  in  points  (b)  to  (f)  of  the  first  subparagraph  are
given  in  Annex  I.  Where  necessary,  the  arrangements  for  the  collection  of  this
information,  particularly  the  codes  to  be  employed,  shall  be  determined  by  the
commission in accordance with the procedure referred to in Article 14(2).

Article 10
Simplification within the Intrastat system

1.

2.

3.

4.

In order to satisfy users’ needs for statistical information without imposing excessive
burdens  on  economic  operators,  Member  States  shall  set  up  each  year  thresholds
expressed  in  annual  values  of  intra  Community  trade  below  which  parties  are
exempted  from  providing  any  Intrastat  information  or  have  to  provide  simplified
information.

The  thresholds  shall  be  set  up  by  each  Member  State,  separately  for  arrivals  and
dispatches.

For  defining  thresholds  below  which  parties  are  exempted  from  providing  any
Intrastat  information,  Member  States  shall  ensure  that  information  referred  to  in
Article 9(1), first subparagraph, points (a) to (f), made available by the information
providers,  is  such  that  at  least  98%  of  the  relevant  Member  State’s  total  trade
expressed in value is covered.

Member  States  may  define  other  thresholds  below  which  parties  may  benefit  from
the following simplification:

(a)

exemption from providing the quantity of the goods;

(b)

exemption from providing the nature of the transaction;

(c)

possibility of reporting a maximum of ten of the detailed relevant subheadings
of  the  Combined  Nomenclature,  that  are  the  most  used  in  term  of  value,  and
regroup the other products according to rules determined by the Commission in
accordance with the procedure referred to in Article 14(2).

Every  Member  State  applying  these  thresholds  shall  ensure  that  the  trade  of  these
parties shall amount to a maximum of 6% of its total trade.

11

5.

6.

Member  States  may,  under  certain  conditions  defined  by  the  Commission  in
accordance with the procedure referred to in Article 14(2), simplify the information
to be provided for small individual transactions.

The information on the thresholds applied by the Member States shall be sent to the
Commission  (Eurostat)  no  later  than  31  October  of  the  year  preceding  the  year  to
which they apply.

Article 11
Confidentiality

Where  the  provider  of  statistical  information  so  requests  the  national  authorities,  statistical
results  which  make  it  possible  indirectly  to  identify  the  said  provider  shall  not  be
disseminated or shall be amended in such a way that  their  dissemination  shall not prejudice
statistical confidentiality.

Article 12
Transmission of data to the Commission

1.

Member  States  shall  transmit  to  the  Commission  (Eurostat)  the  monthly  results  of
their statistics on trade between Member States no later than:

(a)

(b)

40 calendar days after the end of the reference month in the case of aggregated
results to be defined by the Commission;

70  calendar  days  after  the  end  of  the  reference  month  in  the  case  of  detailed
results including the information referred to in Article 9(1), first subparagraph,
points (b) to (h).

As regards the value of the goods, the results shall include the statistical value only,
as defined in the Annex.

Member  States  shall  transmit  to  the  Commission  (Eurostat)  the  data  which  are
confidential.

Member States shall provide the Commission (Eurostat) with monthly results which
cover their total trade in goods by using estimates, where necessary.

Member  States  shall  transmit  the  data  to  the  Commission  (Eurostat)  in  electronic
form, in accordance with an interchange standard.

The practical arrangements for the transmission of data to the Commission shall be
determined  by  the  Commission  in  accordance  with  the  procedure  referred  to  in
Article 14(2).

2.

3.

Article 13
Quality

1.

Member  States  shall  take  all  measures  necessary  to  ensure  the  quality  of  the  data
transmitted according to the quality indicators and standards in force.

12

2.

3.

1.

2.

Member  States  shall  supply  the  Commission  (Eurostat)  with  a  yearly  report  on  the
quality of the data transmitted.

The  indicators  and  standards  enabling  the  quality  of  the  data  to  be  assessed,  the
structure  of  the  quality  reports  to  be  presented  by  the  Member  States  and  any
measures  necessary  for  assessing  or  improving  the  quality  of  the  data  shall  be
determined  by  the  Commission  in  accordance  with  the  procedure  referred  to  in
Article 14(2).

Article 14
Committee

The Commission shall be assisted by a Committee for the statistics on the trading of
goods between Member States (the “Intrastat Committee”), hereinafter referred to as
“the Committee”.

reference 

Where 
this  paragraph,  Articles  5  and  7  of
Decision 1999/468/EC  shall  apply,  having  regard  to  the  provisions  of  Article  8
thereof.

is  made 

to 

The period laid down in Article 5(6) of Decision 1999/468/EC shall be  set at three
months.

3.

The Committee shall adopt its rules of procedure.

Article 15
Final provisions

Regulation (EEC) No 3330/91 is hereby repealed.

Any  references  to  the  repealed  Regulation  shall  be  considered  as  references  to  this
Regulation.

Article 16
Entry into force

This Regulation shall enter into force on the 20th day following that of its publication in the
Official Journal of the European Union.

It shall take effect as from [1 January 2005].

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

Done at Brussels, [...]

For the European Parliament
The President
[...]

For the Council
The President
[...]

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ANNEX

Definitions of statistical data

1.

Partner Member State

(a)

The partner Member State is the Member State of consignment, on arrival. This
means  the  presumed  Member  State  of  dispatch  in  cases  where  goods  enter
directly from another Member State. When, before reaching the Member State
of arrival, goods have entered one or more Member States in transit and have
been  subject  in  those  States  to  halts  or  legal  operations  not  inherent  in  their
transport (e.g. change of ownership), the Member State of consignment shall be
taken as the last Member State where such halts or operations occurred.

(b) The partner Member State is the Member State of destination, on dispatch. This
means the last Member State to which it is known, at the time of dispatch, that
the goods are to be dispatched.

2.

Quantity of the goods

The quantity of the goods can be expressed in two ways:

(a)

(b)

the  net  mass  which  means  the  actual  mass  of  the  goods  excluding  all
packaging;

the  supplementary  units  which  mean  the  possible  units  measuring  quantity
other than net mass, as detailed in the annual Commission Regulation updating
the Combined Nomenclature.

3.

Value of the goods

The value of the goods can be expressed in two ways:

(a)

(b)

the taxable amount which is the value to be determined for taxation purposes in
accordance with Directive 77/388/EEC;

the statistical value which is the value calculated at the national frontier of the
Member  States.  It  includes  only  incidental  expenses  (freight,  insurance)
incurred,  in  the  case  of  dispatches,  in  the  part  of  the  journey  located  on  the
territory of the Member State of dispatch and, in the case of arrivals, in the part
of the journey located outside the territory of the Member State of arrival. It is
said to be an FOB value (free on board), for dispatches, and a CIF value (cost,
insurance, freight) for arrivals.

4.

Nature of the transaction

The  nature  of  transaction  means  the  different  characteristics  (purchase/sale,  work
under contract, etc.) which are deemed to be useful in distinguishing one transaction
from another.

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5.

Country of origin

The country of origin, on arrivals only, means the country where the goods originate.

Goods which are wholly obtained or produced in a country originate in that country.

Goods  whose  production  involved  more  than  one  country  shall  be  deemed  to
originate  in  the  country  where  they  underwent  their  last,  substantial,  economically
justified processing or working in a company equipped for that purpose and resulting
in  the  manufacture  of  a  new  product  or  representing  an  important  stage  of
manufacture.

6.

Region of origin or destination

(a)

The  region  of  origin,  on  dispatch,  means  the  region  of  the  Member  State  of
dispatch  where  the  goods  were  produced  or  were  erected,  assembled,
processed, repaired or maintained; failing this, the region of origin is the region
where the goods were dispatched, failing this, the region where the commercial
process took place.

(b) The region of destination, on arrival, means the region of the Member State of
arrival where the goods are to be consumed or erected,  assembled, processed,
repaired  or  maintained;  failing  this,  the  region  of  destination  is  the  region  to
which  the  goods  are  to  be  dispatched,  failing  this,  the  region  where  the
commercial process is to take place.

7.

Delivery terms

The delivery terms mean those provisions of the sales contract which lay down  the
obligations of the seller and the buyer respectively, in accordance with the Incoterms
of the International Chamber of Commerce (CIF, FOB, etc.).

8.

Mode of transport

The mode of transport is 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, on dispatch, and by the active means of transport by which the goods are
presumed to have entered the statistical territory of the Member State of arrival, on
arrival.

9.

Statistical procedure

The statistical procedure means the different characteristics which are deemed to be
useful in distinguishing different types of arrivals/dispatches for statistical purposes.

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