Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92
Date: 2004-11-18
Institutions: European Commission
Subjects: EU statistics, Eurostat, disclosure of information, intra-EU trade, trading operation

19.11.2004

EN

Official Journal of the European Union

L 343/3

COMMISSION REGULATION (EC) No 1982/2004

of 18 November 2004

implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on
Community statistics relating to the trading of goods between Member States and repealing
Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

excluded from the statistics to be sent to the Commission
(Eurostat).

Having regard to the Treaty
Community,

establishing the European

Having regard to 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 (1) and in particular Articles 3(4) and (5), 6(2),
8(2), 9, 10, 12 and 13(3) thereof,

(3)

(4)

Whereas:

Goods are to be included in trade statistics at the time
when they enter or leave the statistical territory of a
special arrangements are needed
country. However,
when data
and
account of
customs procedures.

collection takes

fiscal

A link between value added tax information and Intrastat
declarations should be maintained in order to check the
quality of the collected information. It is appropriate to
determine the information to be transmitted by the
national tax administration to the national authorities
responsible for statistics.

(1)

Particular

requirements.
are

the European Parliament and of

Statistics
relating to the trading of goods between
Member States are based on the Regulation (EC) No
638/2004 of
the
Council which reconsiders the statistical provisions with
a view to improving transparency and facilitating
comprehension and which is adapted to meet current
data
implementation
arrangements
assigned to the Commission in
accordance with Article 14(2) of the said Regulation.
Therefore it is necessary to adopt a new Commission
Regulation which should refer in a restrictive manner
to the assigned responsibility and specify the imple-
menting provisions. Commission Regulations (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 (2) and (EEC) No
3590/92 of 11 December 1992 concerning the statistical
information media
statistics on trade between
for
Member States (3) should therefore be repealed.

(2)

For methodological reasons a number of types of goods
and movements should be exempted. It is necessary to
those goods to be
draw up a comprehensive list of

(5)

Common definitions and concepts should apply to data
collected within the Intrastat system in order to facilitate
a harmonised application of the system.

(6) With a view to transparency and equal treatment of the
companies, harmonised and accurate provisions should
be applied for the setting up of thresholds.

(7)

(8)

Appropriate provisions have to be determined for some
specific goods and movements in order to ensure that
the necessary information is collected in a harmonised
way.

appropriate

Common and
as
provisions on adjustments and revisions have to be
included in order to satisfy users’ needs for timely and
comparable figures.

timetables

as well

(1) OJ L 102, 7.4.2004, p. 1.
(2) OJ L 228, 8.9.2000, p. 28. Regulation as last amended by Regu-

(9)

lation (EC) 2207/2003 (OJ L 330, 18.12.2003, p. 15).

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

A regular assessment of the system is planned in order to
improve the data quality and ensure the transparency of
the functioning of the system.

L 343/4

EN

Official Journal of the European Union

19.11.2004

(10)

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,

HAS ADOPTED THIS REGULATION:

CHAPTER 1

the competent tax administration in connection with his or her
intra-Community movements of goods.

Article 5

1.
The tax administration responsible in each Member State
shall provide to the national authorities the following infor-
mation in order to identify the persons who have declared
goods for fiscal purposes:

GENERAL PROVISIONS

(a)

full name of the natural or legal person;

Article 1

Subject matter

This Regulation sets up the necessary measures for imple-
menting Regulation (EC) No 638/2004 of
the European
Parliament and of the Council.

Article 2

Excluded goods

The goods listed in Annex I to this Regulation shall be excluded
from statistics relating to the trading of goods between Member
States to be transmitted to the Commission (Eurostat).

Article 3

Period of reference

1. Member States may adapt
the period of reference for
Community goods on which VAT becomes chargeable on
intra-Community acquisitions according to Article 6(2) of Regu-
lation (EC) No 638/2004.

The reference period may then be defined as the calendar
month during which the chargeable event occurs.

(b) full address including post code;

(c)

identification number according to Article 9(1)(a) of Regu-
lation (EC) No 638/2004.

The tax administration responsible in each Member State
2.
shall provide to the national authorities for each natural or legal
person in accordance with Directive 77/388/EEC (1):

(a)

the taxable amount of intra-Community acquisitions and
deliveries of goods;

(b) the tax period.

Article 6

The additional
information referred to in Article 8(2)(b) of
Regulation (EC) No 638/2004 concerns at least the national
VIES data (VAT Information Exchange System data).

CHAPTER 3

COLLECTION OF INTRASTAT INFORMATION

Article 7

Partner Member State and country of origin

2. Member States may adapt the period of reference where
the Customs declaration is used in support of the information
according to Article 6(2) of Regulation (EC) No 638/2004.

The partner Member States and where collected, the country of
origin shall be reported according to the version of the nomen-
clature of countries and territories in force.

The reference period may then be defined as the calendar
month during which the declaration is accepted by Customs.

CHAPTER 2

COMMUNICATION OF INFORMATION BY THE TAX ADMINIS-
TRATION

Article 4

1.
The parties responsible for providing the information for
the Intrastat System have the obligation to prove, at the request
the provided
of
statistical information.

the national authority,

the correctness of

Article 8

Value of the goods

The value of the goods shall be the taxable amount which
in

1.
the value to be determined for
is
accordance with Directive 77/388/EEC.

taxation purposes

For products subject to duties, the amount of these duties shall
be excluded.

Whenever the taxable amount does not have to be declared for
taxation purposes, a positive value has to be reported which
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.

2.
The obligation according to paragraph 1 is limited to data
which the provider of statistical information has to deliver to

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

2004/66/EC (OJ L 168, 1.5.2004, p. 35).

19.11.2004

EN

Official Journal of the European Union

L 343/5

In the case of processing, the value to be collected, with a view
to and following such operations, shall be the total amount
which would be invoiced in case of sale or purchase.

Article 12

Mode of transport

2.
Additionally, Member States may also collect the statistical
value of the goods, as defined in the Annex to Regulation (EC)
No 638/2004, from part of the providers of information whose
trade shall amount to a maximum of 70 % of the relevant
Member State’s total trade expressed in value.

3.
The value of the goods defined in paragraphs 1 and 2
shall be expressed in the national currency. The exchange rate
to be applied shall be:

(a)

the rate of exchange applicable for determining the taxable
amount for taxation purposes, when this is established; or

(b) the official rate of exchange at the time of 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.

Article 9

Quantity of the goods

1.
The net mass shall be given in kilograms. However, the
specification of net mass for the subheadings of the Combined
Nomenclature hereinafter referred to as ‘CN’ as established by
Council Regulation (EEC) No 2658/87 (1) set out in Annex II to
this Regulation shall not be requested from the parties
responsible for providing information.

The

supplementary

2.
in
units
accordance with the information set out in Council Regulation
(EEC) No 2658/87, opposite the subheadings concerned, the list
of which is published in Part I ‘Preliminary provisions’ of the
said Regulation.

be mentioned

shall

Member States which collect the mode of transport according
to Article 9(2)(e) of Regulation (EC) No 638/2004 may use the
codes specified in Annex V to this Regulation.

CHAPTER 4

SIMPLIFICATION WITHIN INTRASTAT

Article 13

1. Member States shall calculate their thresholds for the year
following the current calendar year on the basis of the latest
available results for their trade with other Member States over a
period of at least 12 months. The provisions adopted at the
start of a year shall apply for the whole year.

The value of the trade of a party responsible for providing

2.
information is considered to be above the thresholds:

(a) when the value of trade with other Member States during
the previous year exceeds the applicable thresholds, or

since the beginning of

(b) when the cumulative value of trade with other Member
States
the year of application
exceeds the applicable thresholds. In that case, information
shall be provided from the month in which thresholds are
exceeded.

3.
Parties responsible for providing information according to
the simplified rules of Article 10(4)(c) of Regulation (EC) No
638/2004 shall use the code 9950 00 00 for reporting the
residual products.

For individual transactions whose value is less than EUR
the parties responsible for providing information may

4.
200,
report the following simplified information:

Article 10

Nature of transaction

The nature of transaction shall be reported according to the
codes specified in the list of Annex III
to this Regulation.
Member States shall apply the codes of column A or a combi-
nation of the code numbers in column A and their subdivisions
in column B indicated in this list.

— the product code 9950 00 00,

— the partner Member State,

— the value of the goods.

National authorities:

Article 11

Delivery terms

Member States which collect the delivery terms according to
Article 9(2)(d) of Regulation (EC) No 638/2004 may use the
codes specified in Annex IV to this Regulation.

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation

(EC) No 1558/2004 (OJ L 283, 2.9.2004, p. 7).

(a) may refuse or limit application of this simplification if they
consider that the aim of maintaining a satisfactory quality of
statistical information overrides the desirability of reducing
the reporting burden;

(b) may require parties responsible for providing information to
ask in advance to be allowed to make use of the simplifi-
cation.

L 343/6

EN

Official Journal of the European Union

19.11.2004

CHAPTER 5

RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS

Article 14

In addition to the provisions of
the Regulation (EC) No
638/2004, specific goods and movements shall be subject to
the rules set out in this Chapter for data to be transmitted to
the Commission (Eurostat).

2. Member States shall transmit data on arrivals or dispatches
of staggered consignments only once, in the month that the last
consignment arrives or is dispatched.

Article 17

Vessels and aircraft

1.

For the purposes of this Article:

Article 15

Industrial plant

(a)

‘vessel’ means a vessel used for sea transport, referred to in
Additional Notes 1 and 2 of Chapter 89 of the CN, and
warships;

1.

For the purpose of this Article:

(a)

‘industrial plant’
is a combination of machines, apparatus,
appliances, equipment,
instruments and materials which
together make up large-scale, stationary units producing
goods or providing services;

(b) ‘component part’ means a delivery for an industrial plant
which is made up of goods which all belong to the same
chapter of the CN.

Statistics on trade between Member States may cover only
the
industrial

2.
dispatches and arrivals of component parts used for
construction of
plants.

industrial plants or the re-use of

3. Member States applying paragraph 2 may apply the
following particular provisions on condition that the overall
statistical value of a given industrial plant exceeds 3 million
EUR, unless they are complete industrial plants for re-use:

(a) The commodity codes shall be composed as follows:

— the first four digits shall be 9880,

— the fifth and the sixth digits shall correspond to the CN
the component part

chapter to which the goods of
belong,

— the seventh and the eighth digits shall be 0.

(b) The quantity shall be optional.

Article 16

Staggered consignments

For the purpose of this Article ‘staggered consignments’
1.
means the delivery of components of a complete item in an
unassembled or disassembled state which are shipped during
more than one reference period for commercial or transport-
related reasons.

(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 aircraft’ means the fact of a natural
or legal person’s registration as owner of a vessel or an
aircraft.

2.
Statistics relating to the trading of goods between Member
States on vessels and aircraft shall cover only the following
dispatches and arrivals:

(a)

the transfer of ownership of a vessel or aircraft, from a
natural or
legal person established in another Member
legal person established in the
State to a natural or
reporting Member State. This transaction shall be treated
as an arrival;

(b) the transfer of ownership of a vessel or aircraft from a
natural or
reporting
legal person established in the
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 dispatches and arrivals of vessels or aircraft pending or
following processing under contract as defined in Annex III,
footnote (e).

States

3. Member
provisions on statistics
between Member States:

shall

apply

specific
relating to the trading of goods

following

the

(a)

the quantity shall be expressed in number of items and any
other supplementary units laid down in the CN, for vessels,
and in net mass and supplementary units, for aircraft;

(b) the statistical value shall be the total amount which would
be invoiced -transport and insurance costs being excluded -
in case of sale or purchase of the whole vessel or aircraft;

19.11.2004

EN

Official Journal of the European Union

L 343/7

(c)

the partner Member State for the reporting Member State
shall be:

— the Member State of construction, on arrival in the case
of new vessel or aircraft constructed in the European
Union,

— in the other cases the partner Member State shall be the
Member State where the natural or legal person trans-
ferring the ownership of the vessel or aircraft is estab-
lished, on arrival, or the natural or legal person to
whom the ownership of the vessel or aircraft is trans-
ferred, on dispatch.

(d) the reference period for arrivals and dispatches referred to in
paragraphs 2(a) and (b) shall be the month where the
transfer of ownership takes place.

Provided that there is no conflict with other national or
4.
responsible for
Community legislation, national authorities
Intrastat shall have access to additional data sources other
than those of the Intrastat System or the Single Administrative
Document for customs or fiscal purposes which they may need
to apply this Article.

Article 18

Motor vehicle and aircraft parts

Member States may apply simplified national provisions for
motor vehicle and aircraft parts, provided that they keep the
Commission (Eurostat)
informed on their particular practice
before application.

Article 19

— 9930 24 00 goods from CN chapters 1 to 24,

— 9930 27 00 goods from CN chapters 1 to 24,

— 9930 99 00: goods classified elsewhere.

The transmission of data on the quantity is optional. However,
the data on net mass shall be transmitted on goods belonging
to chapter 27.

In addition, the simplified partner country code ‘QR’ may be
used.

Article 20

Offshore installations

1.

For the purposes of this Article:

(a)

‘offshore installation’ means the equipment and devices
installed and stationary in the sea outside the statistical
territory of any given country;

(b) these offshore installations shall be deemed to belong to
that Member State in which the natural or legal person
responsible for their commercial use is established.

2.
Statistics relating to the trading of goods between Member
States shall cover dispatches and arrivals of goods delivered to
and from these offshore installations.

3. Member States shall use the following commodity codes
for goods destined for the operators of the offshore installation
or
the engines, machines and other
equipment of the offshore installation:

the operation of

for

Goods delivered to vessels and aircraft

— 9931 24 00: goods from the CN chapters 1 to 24,

1.

For the purposes of this Article:

(a)

‘delivery of goods to vessels and aircraft’ means the delivery
of products for the crew and passengers, and for the
operation of the engines, machines and other equipment
of vessels or aircraft;

(b) vessels or aircraft shall be deemed to belong to the Member

State in which the vessel or aircraft is registered.

— 9931 27 00: goods from the CN Chapter 27,

— 9931 99 00: goods classified elsewhere.

The transmission of data on the quantity is optional. However,
the data on net mass shall be transmitted on goods belonging
to chapter 27.

The simplified partner country code ‘QV’ may be used.

Statistics relating to the trading of goods between Member
2.
States shall cover only dispatches of goods delivered on the
territory of the reporting Member State to vessels and aircraft
belonging to another Member State. Dispatches shall cover all
goods defined in Article 3(2)(a) and (b) of Regulation (EC) No
638/2004.

Article 21

Sea products

1.

For the purposes of this Article:

3. Member States shall use the following commodity codes
for goods delivered to vessels and aircraft:

(a)

‘sea products’ means fishery products, minerals, salvage and
all other products which have not yet been landed by sea
going vessels;

L 343/8

EN

Official Journal of the European Union

19.11.2004

(b) sea products shall be deemed to belong to that Member
the

vessel, which is

carrying out

State where
capturing, is registered.

the

The following specific provisions

3.
statistics referred to in paragraph 2(b):

shall apply to the

Statistics relating to the trading of goods between Member

2.
States shall cover the following dispatches and arrivals:

(a)

the data on the statistical value shall be defined as the value
of the spacecraft ex-works in accordance with the delivery
terms specified in Annex IV to this Regulation.

(a)

arrivals when sea products are landed in the reporting
Member State’s ports or acquired by vessels registered in
the reporting Member State from a vessel registered in
another Member State;

(b) dispatches when sea products are landed in another
Member State’s ports or acquired by vessels registered in
another Member State from a vessel registered in the
reporting Member State.

3.
The partner Member State shall be, on arrival, the Member
State where the vessel, which is carrying out the capturing, is
registered and, on dispatch, the Member State where the sea
product is landed or the vessel acquiring the sea product is
registered.

Provided that there is no conflict with other national or
4.
Community legislation, national authorities
responsible for
Intrastat shall have access to additional data sources other
than those of the Intrastat System or the Single Administrative
Document for customs or fiscal purposes which they may need
to apply this Article.

Article 22

Spacecraft

For the purposes of this Article, ‘spacecraft’ means vehicles

1.
which are able to travel outside the earth’s atmosphere.

(b) The data on the partner Member State shall be the Member
State of construction of the finished spacecraft, on arrival,
and the Member State where the new owner is established,
on dispatch.

Provided that there is no conflict with other national or
4.
responsible for
Community legislation, national authorities
Intrastat shall have access to additional data sources other
than those of the Intrastat System or the Single Administrative
Document for customs or fiscal purposes which they may need
to apply this Article.

Article 23

Electricity

Statistics relating to the trading of goods between Member

1.
States shall cover dispatches and arrivals of electricity.

Provided that there is no conflict with other national or
2.
Community legislation, national authorities
responsible for
Intrastat shall have access to additional data sources other
than those of the Intrastat System or the Single Administrative
Document for customs or fiscal purposes which they may need
to transmit data on the trading of electricity between Member
States to the Commission (Eurostat).

2.
Statistics relating to the trading of goods between Member
States shall cover the following dispatches and arrivals of space-
craft:

3.
The statistical value transmitted to the Commission
(Eurostat) may be based on estimates. Member States have to
inform the Commission (Eurostat) on the methodology used for
the estimate before application.

(a)

the dispatch or arrival of a spacecraft pending or following
processing under contract as defined in Annex III footnote
(e) to this Regulation;

(b) the launching 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 is to be
considered:

Article 24

Military goods

1.
Statistics relating to the trading of goods between Member
States shall cover dispatches and arrivals of goods intended for
military use.

(i) as a dispatch in the Member State of construction of the

finished spacecraft,

(ii) as an arrival in the Member State where the new owner

is established.

2. Member States may transmit
less detailed information
than indicated in Article 9(1) points (b) to (h) of Regulation
(EC) No 638/2004 when the information falls under military
secrecy in compliance with the definitions in force in the
Member States. However, as a minimum, data on the total
monthly statistical value of the dispatches and arrivals shall be
transmitted to the Commission (Eurostat).

19.11.2004

EN

Official Journal of the European Union

L 343/9

CHAPTER 6

DATA TRANSMISSION TO EUROSTAT

Article 25

CHAPTER 7

QUALITY REPORT

Article 26

the trade with other Member States.

1.
Aggregated results referred to in Article 12(1)(a) of Regu-
lation (EC) No 638/2004 are defined, for each flow, as the total
value of
In addition,
Member States belonging to the euro area shall provide a
breakdown of their trade outside the euro area by products
according to Sections of the Standard International Trade Clas-
sification, Revision 3.

2. Member States shall take all necessary measures to ensure
that the collection of trade data from companies above the
threshold of 97 % is exhaustive.

3.
Adjustments made in application of Article 12 of Regu-
lation (EC) No 638/2004 shall be transmitted to Eurostat with
at least a breakdown by partner country and commodity code
at two digit level of the CN.

As regards the statistical value of

4.
States shall estimate this value, where not collected.

the goods, Member

5. Member States having adapted the reference period
according to Article 3(1) shall ensure that monthly results are
transmitted to the Commission (Eurostat), using estimates if
necessary, when the reference period for fiscal purposes does
not correspond with a calendar month.

1. Member States shall supply the Commission (Eurostat) no
later than 10 months following the calendar year with a quality
report containing all information that it requests to assess the
quality of the data transmitted.

The quality report aims at covering quality of statistics

2.
with reference to the following dimensions:
— relevance of statistical concepts,
— accuracy of estimates,
— timeliness in transmission of results to the Commission

(Eurostat),

— accessibility and clarity of the information,
— comparability of statistics,
— coherence,
— completeness.

The quality indicators are defined in Annex VI to this

3.
Regulation.

CHAPTER 8

FINAL PROVISIONS

Article 27

6. Member States shall transmit data declared confidential to
the Commission (Eurostat) so that they may be published at
least under the original first two-digits of the CN code if the
confidentiality is thereby assured.

Regulation (EC) No 1901/2000 and Regulation (EEC) No
3590/92 are hereby repealed with effect from 1 January 2005.

Article 28

results

7. When monthly
transmitted to the
Commission (Eurostat) are subject to revisions, Member States
shall
than in the month
revised results no later
following the availability of revised data.

transmit

already

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

It shall apply from 1 January 2005.

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

Done at Brussels, 18 November 2004.

For the Commission

Joaquín ALMUNIA
Member of the Commission

L 343/10

EN

Official Journal of the European Union

19.11.2004

ANNEX I

List of goods excluded from statistics relating to the trading of goods between Member States to be transmitted
to the Commission (Eurostat)

(a) means of payment which are legal tender and securities

(b) monetary gold

(c) emergency aid for disaster areas

(d) goods benefiting from diplomatic, consular or similar immunity

(e) goods for and following temporary use, provided all the following conditions are met:

1. no processing is planned or made

2. the expected duration of the temporary use is not longer than 24 months

3. the dispatch/arrival has not to be declared as a delivery/acquisition for VAT purposes

(f) goods used as carriers of information such as floppy disks, computer tapes, films, plans, audio and videotapes, CD-
ROMs with stored computer software, where developed to order for a particular client or where they are not subject
of a commercial transaction, as well as complements for a previous delivery e.g. updates for which the consignee is
not invoiced.

(g) provided that they are not the subject of a commercial transaction:

1. advertising material

2. commercial samples

(h) goods for and after repair and the associated replacement parts. A repair entails the restoration of goods to their
original function or condition. The objective of the operation is simply to maintain the goods in working order; this
may involve some rebuilding or enhancements but does not change the nature of the goods in any way

(i) goods dispatched to national armed forces stationed outside the statistical territory and 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

(j)

spacecraft launchers, on dispatch and on arrival pending launching into space, and at the time of launching into space

(k) sales of new means of transport by natural or legal persons liable to VAT to private individuals from other Member

States

19.11.2004

EN

Official Journal of the European Union

L 343/11

ANNEX II

List of CN subheadings referred to Article 9(1)

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 23

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 85

2204 21 87

2204 21 88

2204 21 89

2204 21 91

2204 21 92

2204 21 94

2204 21 95

2204 21 96

2204 21 98

2204 21 99

2204 29 10

2204 29 11

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 77

2204 29 78

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 94

2204 29 95

2204 29 96

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 90

L 343/12

EN

Official Journal of the European Union

19.11.2004

5701 90 10

5701 90 90

*********

5702 20 00

5702 31 10

5702 31 80

5702 32 10

5702 32 90

5702 39 00

5702 41 00

5702 42 00

5702 49 00

5702 51 00

5702 52 10

5702 52 90

5702 59 00

5702 91 00

5702 92 10

5702 92 90

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 81

5703 30 89

5703 90 10

5703 90 90

*********

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 00

6103 42 00

6103 43 00

6103 49 00

*********

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 00

6104 62 00

6104 63 00

6104 69 00

*********

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

6107 29 00

6107 91 00

6107 92 00

6107 99 00

*********

6108 11 00

6108 19 00

6108 21 00

6108 22 00

6108 29 00

6108 31 00

6108 32 00

6108 39 00

6108 91 00

6108 92 00

6108 99 00

*********

6109 10 00

6109 90 10

6109 90 30

6109 90 90

*********

6110 11 10

6110 11 30

6110 11 90

6110 12 10

19.11.2004

EN

Official Journal of the European Union

L 343/13

6110 12 90

6110 19 10

6110 19 90

6110 20 10

6110 20 91

6110 20 99

6110 30 10

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 00

6401 92 10

6401 92 90

6401 99 00

*********

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 00

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

L 343/14

EN

Official Journal of the European Union

19.11.2004

*********

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 21 01

8542 21 05

8542 21 11

8542 21 13

8542 21 15

8542 21 17

8542 21 20

8542 21 25

8542 21 31

8542 21 33

8542 21 35

8542 21 37

8542 21 39

8542 21 45

8542 21 50

8542 21 69

8542 21 71

8542 21 73

8542 21 81

8542 21 83

8542 21 85

8542 21 99

8542 29 10

8542 29 20

8542 29 90

*********

8903 91 10

8903 91 92

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 30

9202 90 80

*********

9204 10 00

9204 20 00

*********

9205 10 00

*********

9207 90 10

*********

19.11.2004

EN

Official Journal of the European Union

L 343/15

ANNEX III

Coding of the nature of transaction

A

B

1. Transactions involving actual or intended transfer of
or
the transactions listed under 2, 7

compensation

(financial

(except

against

ownership
otherwise)
and 8) (a) (b) (c)

1. Outright/purchase/sale (b)
for
2. Supply
consignment
commission agent

or with

sale on approval or

after

trial,

the

intermediation

of

for
a

3. Barter trade (compensation in kind)
4. Purchases by private individuals
5. Financial leasing (hire-purchase) (c)

2. Return of goods after registration of the original trans-
action under code 1 (d); replacement of goods free of
charge (d)

1. Return of goods
2. Replacement for returned goods
3. Replacement (e.g. under warranty) for goods not being

returned

3. Transactions

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

temporary)

(not

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 (e)

(except those recorded under 7)

5. Operations

following processing under

contract (e)

(except those recorded under 7)

6. Particular transactions coded for national purposes (f)

7. Operations under joint defence projects or other joint

intergovernmental production programs

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

9. Other transactions

(a) This item covers most dispatches and arrivals, i.e. transactions in respect of which:

— ownership is transferred from resident to non-resident, and
— payment or compensation in kind is or will be made.
It should be noted that this also applies to goods sent between related enterprises or from/to central distribution depots, even if no
immediate payment is made.

(b) Including spare parts and other replacements made against payment.
(c) 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.

(d) Return and replacement dispatches of goods originally recorded under items 3 to 9 of column A should be registered under the

corresponding items.

(e) Processing covers operations (transformation, construction, assembling, enhancement, renovation…) with the objective of producing a
new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a
processor’s own account are not covered by this item and should be registered under item 1 of column A.
Goods for or following processing have to be recorded as arrivals and dispatches.
However, a repair should not be recorded under this position. A repair entails the restoration of goods to their original function or
condition. The objective of the operation is simply to maintain the goods in working order; this may involve some rebuilding or
enhancements but does not change the nature of the goods in anyway.
Goods for and after repair are excluded from statistics relating to the trading of goods between Member States to be transmitted to the
Commission (Eurostat) (see Annex I (h)).

(f) Transactions recorded under this position could be: transactions not involving transfer of ownership e.g. repair, hire, loan, operational
leasing and other temporary uses less than two years, except processing under contract (delivery or return). Transactions recorded with
this code shall not be transmitted to the Commission (Eurostat).

(g) 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 343/16

EN

Official Journal of the European Union

19.11.2004

ANNEX IV

Coding of delivery terms

Incoterm Code

Incoterm ICC/ECE Geneva

Meaning

EXW

ex-works

free carrier

Place to be indicated, when required

location of works

agreed place

FCA

FAS

FOB

CFR

CIF

CPT

CIP

DAF

DES

free alongside ship

agreed port of loading

free on board

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

agreed place of delivery at frontier

delivered ex-ship

agreed port of destination

DEQ

delivered ex-quay

after customs clearance, agreed port

DDU

delivered duty unpaid

agreed place of destination in arriving country

DDP

XXX

delivered duty paid

agreed place of delivery in arriving country

delivery terms other than the above

precise statement of terms specified in the contract

Additional information (when required):

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)

19.11.2004

EN

Official Journal of the European Union

L 343/17

ANNEX V

Coding of mode of transport

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

L 343/18

EN

Official Journal of the European Union

19.11.2004

ANNEX VI

Quality indicators

The information on the quality of the data provided by the Member States shall be based on a common set of quality
indicators and the necessary descriptive metadata.

1. Relevance of statistical concepts means that the data meet users’ needs.

2. Accuracy is one of the main needs of users. It can be assessed by indicators made up as follows:

(a) Thresholds

(i) member States shall report the levels of current threshold.

(ii)

in order to monitor the levels at which thresholds have been set, Member States shall report:

— the coverage rate (%), expressed in terms of value, of trade above the exemption threshold.

(iii) in order to monitor the impact of the thresholds, Member States shall report:

— the method of adjustment used to estimate trade below the thresholds,

— the share (%) of estimated trade below the thresholds.

(b) Non-response

In order to assess the level of non-response, Member States shall report:

— the method of adjustment used to estimate missing trade,

— the share (%) of values estimated for missing trade.

(c) Statistical value

In order to assess the impact of calculating the statistical value, Member States shall report:

— the methodology used to calculate the statistical value,

— the quantitative impact of calculating the statistical value.

(d) Revisions

In order to assess the impact of the revisions procedures, Member States shall report:

— a description of the revision policy,

— the change (%) of the total trade value between the first results and the last available results.

(e) Confidentiality

In order to assess the impact of confidential trade, Member States shall report:

— a description of confidentiality rules,

— the share (%) of confidential trade expressed in value terms,

— the number of product codes within the CN affected by confidentiality.

(f) Other links to accuracy

Other indicators are useful for assessing the quality of data, so Member States shall include the following in the
quality report:

— description of control procedures,

— monthly average number of lines in the declarations,

19.11.2004

EN

Official Journal of the European Union

L 343/19

— number of PSIs (Providers of Statistical Information),

— % of electronic declarations,

— % of values declared electronically.

3. Timeliness shall be assessed by Eurostat by calculating the average time between the end of the reference month and

transmission of the data to Eurostat, as follows:

— annual average delay (+ X days) or advance (– Y days) in the transmission of aggregate results, in calendar days,

with reference to the legal deadline.

— annual average delay (+ X days) or advance (– Y days) in the transmission of detailed results, in calendar days, with

reference to the legal deadline.

4. Accessibility to users gives value to statistical data, which is increased if the data are readily available in formats
required by users. Clarity of the data available depends on the assistance provided in using and interpreting the
statistics and on the available comments and analysis of results.

Consequently, Member States shall include in the quality report the media used to disseminate external trade statistics
and references to further information that can assist the users of the statistics (e.g. methodological
information,
previous or similar publications, etc.).

5. Comparability aims at measuring the impact of differences in applied statistical concepts and definitions when

statistics are compared between geographical areas, non-geographical domains, or reference periods.

The use of differing concepts and definitions in Member States may affect comparability in foreign trade statistics
(comparability over space).

To evaluate the impact, Member States shall report mirror exercises conducted by them and the investigation of
asymmetry carried out if the mirror effect becomes significant.

Comparability over time is another important aspect of quality. Member States shall report any changes to definitions,
coverage or methods that will have an impact on continuity.

6. Coherence is defined by how well sets of statistics can be used together. Apart from External Trade Statistics,
information on external trade can be found in National Accounts, Business Statistics and Balance of Payments.

In this context, Member States shall report any information concerning the coherence of foreign trade statistics and
statistics originating from other sources.

7. Completeness refers to the fact that the themes for which statistics are available reflect the needs and the priorities

expressed by users of the European Statistical System.