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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

EU Regulation No 638/2004 · Adopted 31 March 2004 · Extends to United Kingdom

Original text. legislation.gov.uk does not revise this item, so later amendments are not shown here. Changes made to it are listed under each provision when known.

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 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 Commission,

Having regard to the opinion of the European Economic and Social Committeef1,

Acting in accordance with the procedure laid down in Article 251 of the Treatyf2,

Whereas:

(1)

Council Regulation (EEC) No 3330/91 of 7 November 1991 on the statistics relating to the trading of goods between Member Statesf3 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, Regulation (EEC) No 3330/91 should be replaced by this Regulation.

(2)

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 Community enterprises to analyse their specific markets. Aggregated data also need to be available quickly in order to analyse the development of the Economic and Monetary Union. Member States should have the possibility of collecting information which meets their specific needs.

(3)

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.

(4)

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.

(5)

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.

(6)

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.

(7)

Since the objective of the planned action, namely the creation of a common legal framework for the systematic production of Community statistics relating to the trading 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 this objective.

(8)

Council Regulation (EC) No 322/97 of 17 February 1997 on Community statisticsf4 provides a reference framework for 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.

(9)

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 Commissionf5,

HAVE ADOPTED THIS REGULATION:

Annotations to the whole text

Footnotes

f1

OJ C 32, 5.2.2004, p. 92.

f2

Opinion of the European Parliament of 16 December 2003 (not yet published in the Official Journal) and Council Decision of 22 March 2004.

f3

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

f4

OJ L 52, 22.2.1997, p. 1. Regulation as amended by Regulation (EC) No 1882/2003.

f5

OJ L 184, 17.7.1999, p. 23.

Contents

  1. 1Subject matter
  2. 2Definitions
  3. 3Scope
  4. 4Statistical territory Repealed
  5. 5Data sources
  6. 6Reference period
  7. 7Parties responsible for providing information
  8. 8Registers
  9. 9Intrastat information to be collected
  10. 9aExchange of confidential data Repealed
  11. 10Simplification within the Intrastat system
  12. 11Statistical confidentiality
  13. 12Transmission of data to the Commission Repealed
  14. 13Quality Repealed
  15. 13aExercise of the delegation Repealed
  16. 14Committee procedure Repealed
  17. 15Repeal
  18. 16Entry into force
  19. Signature
  20. Annex: DEFINITIONS OF STATISTICAL DATA
  21. 1Partner Member State
  22. 2Quantity of the goods
  23. 3Value of the goods
  24. 4Nature of the transaction
  25. 5Country of origin
  26. 6Region of origin or destination
  27. 7Delivery terms
  28. 8Mode of transport
  29. 9Statistical procedure

1Subject matter

This Regulation establishes a F1... framework for the systematic production of ... statistics relating to the trading of goods between Member States F2and the United Kingdom.

2Definitions

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

  1. (a)

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

  2. (b)

    ‘specific goods or movements’: goods or movements which, by their very nature, call for specific provisions, and in particular industrial plants, 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;

  3. (c)

    ‘national authorities’: F1the Commissioners for Her Majesty's Revenue and Customs;

  4. (d)

    ‘Community goods’: F2domestic goods for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1;

  5. (e)

    ‘Member State of dispatch’: F3the United Kingdom;

  6. (f)

    ‘Member State of arrival’: F4the United Kingdom in cases where goods arrive from a Member State;

  7. (g)

    F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3Scope

1.

Statistics relating to the trading of goods F1... shall cover dispatches and arrivals of goods.

2.

Dispatches shall cover the following goods leaving the Member State of dispatch for a destination in F2a Member State:

(a)

Community goods F3...;

(b)

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

3.

Arrivals shall cover the following goods entering the Member State of arrival, which were initially dispatched from F4a Member State:

(a)

Community goods F5...;

(b)

goods F6... released for free circulation in the Member State of arrival.

F74.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

Some goods F8... shall be excluded from the statistics for methodological reasons.

4Statistical territoryF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5Data 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 F1....

F22.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F32a.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

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

4.

F4The Commissioners for Her Majesty's Revenue and Customs shall organise the way Intrastat data is supplied by the parties responsible for providing information. F5...

6Reference periodF1

The reference period for the information to be provided in accordance with Article 5 shall be:

  1. (a)

    the calendar month of dispatch or arrival of the goods;

  2. (b)

    F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  3. (c)

    . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7Parties responsible for providing information

F11.

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

(a)

the taxable person F2for the purposes ofF3... value added taxf1, in the Member State of dispatch, who:

  1. (i)

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

  2. (ii)

    dispatches or provides for the dispatch of the goods or, failing that;

  3. (iii)

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

or its F4value added tax representative F5...; and

(b)

the taxable person F6for the purposes of value added tax in the Member State of arrival, who:

  1. (i)

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

  2. (ii)

    takes delivery or provides for delivery of the goods or, failing that;

  3. (iii)

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

or its F7value added tax representative F8....

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.

F93.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

8Registers

1.

National authorities shall set up and manage a register of intra-Community operators F1(those trading goods within Article 1) containing at least the consignors, upon dispatch, and the consignees, upon arrival.

F22.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9Intrastat information to be collected

1.

The following information shall be collected by the national authorities:

F1(a)

the individual identification number allocated F2for value added tax to the party responsible for providing information F3...;

(b)

the reference period;

(c)

the flow (arrival, dispatch);

(d)

the commodity, identified by F4the customs tariff for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1 (abbreviated below, and in Regulation (EC) 1982/2004, to the “customs tariff”);

(e)

the partner Member State;

(f)

the value of the goods;

(g)

the quantity of the goods;

(h)

the nature of the transaction.

F5Definitions of the statistical data referred to in points (e) to (h) are laid down in the Annex. F6...

...

2.

F7The Commissioners for Her Majesty's Revenue and Customs may also collect additional information, for example:

(a)

the identification of the goods, at a more detailed level than the F8customs tariff;

(b)

the country of origin, on arrival;

(c)

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

(d)

the delivery terms;

(e)

the mode of transport;

(f)

the statistical procedure.

Definitions of the statistical data referred to in points (b) to (f) are given in the Annex. F9...

9aExchange of confidential dataF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

10Simplification within the Intrastat system

1.

In order to satisfy users' needs for statistical information without imposing excessive burdens on economic operators, F1the Commissioners for Her Majesty's Revenue and Customs shall define each year thresholds expressed in annual values of F2... trade, below which parties are exempted from providing any Intrastat information or may provide simplified information.

2.

The thresholds shall be defined by F3them separately for arrivals and dispatches.

F43.

The thresholds below which parties are exempted from providing any Intrastat information shall be set at a level that ensures that the value of at least 97 % of the total dispatches and at least F593 % of the total arrivals of the F6United Kingdom's taxable persons is covered.

F7...

F84.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11Statistical confidentialityF1

Only where the party or parties that have provided information so request shall the national authorities decide whether statistical results which may make it possible 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.

12Transmission of data to the CommissionF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13QualityF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13aExercise of the delegationF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14Committee procedureF1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

15Repeal

1.

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

2.

References to the repealed regulation shall be construed as being made to this Regulation.

16Entry 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.

Signature

F1...

1Partner Member State

  1. (a)

    The partner Member State is the Member State of consignment, on arrival. This means the F1presumed country of dispatch in cases where goods enter directly from F2a 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.

  2. (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.

2Quantity of the goods

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

  1. (a)

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

  2. (b)

    the supplementary units, which mean the possible units measuring quantity other than net mass, as detailed in the F1customs tariff.

3Value of the goods

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

  1. (a)

    F1the taxable amount, which is the value to be determined for F2value added tax purposes;

  2. (b)

    F3the statistical value, which is the value calculated at the national borders F4.... It shall be based on the taxable amount or, where applicable, the value replacing it. 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.

4Nature 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.

5Country of origin

  1. (a)

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

  2. (b)

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

  3. (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.

6Region of origin or destination

  1. (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.

  2. (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.

7Delivery 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.).

8Mode 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 F1... the Member State of dispatch, on dispatch, and by the active means of transport by which the goods are presumed to have entered ... the Member State of arrival, on arrival.

9Statistical procedure

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