Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91
Date: 2004-03-31
Institutions: Council of the European Union, European Parliament
Subjects: EU Member State, EU statistics, trading operation

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I

(Acts whose publication is obligatory)

REGULATION (EC) No 638/2004 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 31 March 2004

on Community statistics relating to the trading of goods between Member States and repealing
Council Regulation (EEC) No 3330/91

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EURO-
PEAN UNION,

(4)

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

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and
Social Committee (1),

(5)

Acting in accordance with the procedure laid down in Article
251 of the Treaty (2),

in order

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

A close link should be maintained between the system
for collecting statistical information and the fiscal form-
trade of goods
alities which exist
between Member States. This link makes it possible, in
particular,
the information
collected.

to check the quality of

in the context of

Whereas:

(1)

(2)

(3)

Council Regulation (EEC) No 3330/91 of 7 November
1991 on the statistics relating to the trading of goods
between Member States (3) 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 make it easier to understand, Regu-
lation (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
to
internal market and for Community enterprises
analyse their specific markets. Aggregated data also need
to be available quickly in order to analyse the develop-
ment of the Economic and Monetary Union. Member
States should have the possibility of collecting informa-
tion 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.

(1) OJ C 32, 5.2.2004, p. 92.
(2) Opinion of the European Parliament of 16 December 2003 (not yet
published in the Official Journal) and Council Decision of 22 March
2004.

(3) OJ L 316, 16.11.1991, p. 1. Regulation as last amended by Regu-
lation (EC) No 1882/2003 of the European Parliament and of the
Council (OJ L 284, 31.10.2003, p. 1).

(6)

(7)

(8)

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

a

common legal

framework for

Since the objective of the planned action, namely the
creation of
the
systematic production of Community statistics relating
to the trading of goods between Member States, cannot
level and can be
be sufficiently achieved at national
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 this objective.

Council Regulation (EC) No 322/97 of 17 February
1997 on Community statistics (4) provides a reference
the very
framework for
this Regulation. However,
detailed level of
information in the field of statistics
relating to the trading of goods requires specific rules
with regard to confidentiality.

(4) OJ L 52, 22.2.1997, p. 1. Regulation as amended by Regulation

(EC) No 1882/2003.

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(9)

(10)

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 imple-
menting arrangements within an appropriate timescale
and to make the necessary technical adaptations.

implementation of

The measures necessary for
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 Commission (1),

HAVE ADOPTED THIS REGULATION:

Article 1

Subject matter

This Regulation establishes a common framework for the
systematic production of Community statistics relating to 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;

(b) ‘specific goods or movements’: goods or movements which,
by their very nature, call for specific provisions, and in par-
ticular industrial plants, vessels and aircraft, sea products,
goods delivered to vessels and aircraft, staggered consign-
ments, military goods, goods to or from offshore installa-
tions, spacecraft, motor vehicle and aircraft parts and waste
products;

(c) ‘national authorities’: national statistical institutes and other
bodies responsible in each Member State for producing
Community statistics relating to the trading of goods
between Member States;

(d) ‘Community goods’:

(i) goods entirely obtained in the customs territory of the
Community, without addition of goods from third
countries or territories which are not part of
the
customs territory of the Community;

(ii) goods from third countries or territories which are not
part of the customs territory of the Community, which
have been released for free circulation in a Member
State;

(1) OJ L 184, 17.7.1999, p. 23.

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

(e) ‘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;

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

(g) ‘goods in simple circulation between Member States’: Com-
munity goods dispatched from one Member State to
another, which, on the way to the Member State of destina-
tion, travel directly through another Member State or stop
for reasons related only to the transport of the goods.

Article 3

Scope

Statistics

1.
Member States shall cover dispatches and arrivals of goods.

relating to the trading of goods between

2.
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 simple circu-

lation 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.

3.
Arrivals shall cover the following goods entering the
Member State of arrival, which were initially dispatched from
another Member State:

(a) Community goods, except goods which are in simple circu-

lation between Member States;

(b) goods formerly placed in the Member State of dispatch
according to the inward processing customs procedure or
the processing according to customs control procedure,
which are maintained according to the inward processing
customs procedure or the processing according to customs
control procedure or released for free circulation in the
Member State of arrival.

4.
Different or specific rules, to be determined in accordance
with the procedure referred to in Article 14(2), may apply to
specific goods or movements.

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Some goods, a list of which shall be drawn up in accord-
5.
ance with the procedure referred to in Article 14(2), shall be
excluded from the statistics for methodological reasons.

Article 7

Parties responsible for providing information

Article 4

Statistical territory

1.
The statistical territory of the Member States shall corre-
spond to their customs territory as defined in Article 3 of
Council Regulation (EEC) No 2913/92 (1) of 12 October 1992
establishing the Community Customs Code.

By way of derogation from paragraph 1, the statistical

2.
territory of Germany shall include Heligoland.

Article 5

Data sources

1.
A specific data collection system, hereinafter 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
2.
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
3.
other than the Intrastat system or customs declarations may be
used.

4.
Each Member State shall organise the way Intrastat data is
supplied by the parties responsible for providing information.
To facilitate the task of
the conditions for
increased use of automatic data processing and electronic data
transmission shall be promoted by the Commission (Eurostat)
and the Member States.

these parties,

The parties responsible for providing the information for

1.
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 that,

(ii) dispatches or provides for the dispatch of the goods or,

failing that,

(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 that,

(ii) takes delivery or provides for delivery of the goods or,

failing that,

(iii) is in possession of the goods which are the subject of

the delivery.

2.
The parties 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.

3.
Failure by any party responsible for providing informa-
tion to fulfil his/her obligations under this Regulation shall
render him/her liable to the penalties which the Member States
shall lay down.

Article 8

Registers

Article 6

Reference period

1.
The reference period for the information to be provided
in accordance with Article 5 shall be the calendar month of
dispatch or arrival of the goods.

2.
The reference period may be adapted to take into account
the linkage with value added tax (VAT) and customs obliga-
tions, pursuant to provisions adopted in accordance with the
procedure referred to in Article 14(2).

(1) OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regu-
lation (EC) No 2700/2000 of the European Parliament and of the
Council (OJ L 311, 12.12.2000, p. 17).

National authorities shall set up and manage a register of
1.
intra-Community operators containing at least the consignors,
upon dispatch, and the consignees, upon arrival.

In order to identify the parties responsible for providing
2.
information referred to in Article 7 and to check the informa-
tion which is provided, the tax administration responsible in
each Member State shall furnish the national authority:

(a) at least once a month, with the lists of natural or legal
persons who have declared that, during the period in ques-
tion, 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;

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(b) on its own initiative or at the request of the national
fiscal

authority, with any
purposes which could improve the quality of statistics.

information provided for

The arrangements for the communication of the information
shall be determined 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 administra-
tion.

The tax administration shall bring to the attention of
3.
VAT-registered traders the obligations which they may incur as
parties responsible for providing the information required by
Intrastat.

2. Member States may also collect additional
for example:

information,

(a) the identification of the goods, at a more detailed level than

the Combined Nomenclature;

(b) the country of origin, on arrival;

(c) the region of origin, on dispatch, and the region of destina-

tion, on arrival;

(d) the delivery terms;

(e) the mode of transport;

(f) the statistical procedure.

Article 9

Intrastat information to be collected

Definitions of the statistical data referred to in points (b) to (f)
are given in the Annex. Where necessary, the arrangements for
the collection of this information, particularly the codes to be
employed, shall be determined in accordance with the proce-
dure referred to in Article 14(2).

The following information shall be collected by the

1.
national authorities:

(a) the identification number allocated to the party responsible
for providing information in accordance with Article
22(1)(c) of the Sixth Council Directive 77/388/EEC of 17
May 1977 on the harmonisation of
the
Member States relating to turnover taxes — common
system of value added tax: uniform basis of assessment (1),
in the version given in Article 28h thereof;

the laws of

(b) the reference period;

(c) the flow (arrival, dispatch);

(d) the commodity,

identified by the eight-digit code of the
Combined Nomenclature as defined in Council Regulation
(EEC) No 2658/87 of 23 July 1987 on the tariff and statis-
tical nomenclature and on the Common Customs Tariff (2);

(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 statistical data referred to in points (e) to (h)
are given in the Annex. Where necessary, the arrangements for
the collection of this information, particularly the codes to be
employed, shall be determined in accordance with the proce-
dure referred to in Article 14(2).

(1) OJ L 145, 13.6.1977, p. 1. Directive as last amended by Directive

2004/15/EC (OJ L 52, 21.2.2004, p. 61).

(2) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Commis-
sion Regulation (EC) No 2344/2003 (OJ L 346, 31.12.2003, p. 38).

Article 10

Simplification within the Intrastat system

1.
In order to satisfy users' needs for statistical information
without imposing excessive burdens on economic operators,
Member States shall define each year thresholds expressed in
annual values of intra-Community trade, below which parties
are exempted from providing any Intrastat information or may
provide simplified information.

The thresholds shall be defined by each Member State,

2.
separately for arrivals and dispatches.

3.
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 sub-
paragraph, points (a)
to (f), made available by the parties
is such that at least
responsible for providing information,
97 % of the relevant Member State's total trade expressed in
value is covered.

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

(a) exemption from providing information about the quantity

of the goods;

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(b) exemption from providing information about the nature of

the transaction;

(c) possibility of reporting a maximum of 10 of the detailed
relevant subheadings of the Combined Nomenclature, that
are the most used in terms of value, and regrouping the
other products in accordance with rules determined 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.

5. Member States may, under certain conditions, which
meet quality requirements and which shall be defined in
accordance with the procedure referred to in Article 14(2),
simplify the information to be provided for small individual
transactions.

6.
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

Statistical confidentiality

Where the parties who have provided information so request,
the national authorities shall decide whether statistical results
which make it possible indirectly to identify the said provider(s)
are to be disseminated or are to be amended in such a way that
their dissemination does not prejudice statistical confidentiality.

Article 12

Transmission of data to the Commission

1. Member States shall transmit to the Commission (Euro-
stat)
their statistics relating to the
trading of goods between Member States no later than:

the monthly results of

(a) 40 calendar days after the end of the reference month for
the aggregated data to be defined in accordance with the
procedure referred to in Article 14(2);

(b) 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.

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

3. 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 shall be determined in accordance with the procedure
referred to in Article 14(2).

Article 13

Quality

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

2. Member States shall present to the Commission (Eurostat)
a yearly report on the quality of the data transmitted.

3.
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 deter-
mined in accordance with the procedure referred to in Article
14(2).

Article 14

Committee procedure

The Commission shall be assisted by a Committee for the

1.
statistics on the trading of goods between Member States.

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

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

Repeal

1.

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

References to the repealed regulation shall be construed

2.
as being made 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 apply 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 Strasbourg, 31 March 2004.

For the European Parliament

The President

P. COX

For the Council

The President

D. ROCHE

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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. Where, 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) the net mass, which means the actual mass of the goods excluding all packaging;

(b) 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) the taxable amount, which is the value to be determined for taxation purposes in accordance with Directive 77/

388/EEC;

(b) the statistical value, which is the value calculated at the national borders 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 a 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.

5. Country of origin

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

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

(c) 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, 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 that, the region of origin is the
region where the goods were dispatched, or, failing that, 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 that, the region of destination is the
region to which the goods are to be dispatched, or, failing that, the region where the commercial process is to
take place.

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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.