Annex

ANNEX I

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

1. (a)

   monetary gold;

2. (b)

   means of payment which are legal tender and securities, including means which are payments for services such as postage, taxes, user fees;

3. (c)

   goods for or following temporary use (e.g. hire, loan, operational leasing), provided all the following conditions are met:

   • no processing is or was planned or carried out,

   • the expected duration of the temporary use was or is not intended to be longer than 24 months,

   • the dispatch/arrival has not to be declared as a supply/acquisition for VAT purposes;

4. (d)

   goods moving between:

   • a Member State and its territorial enclaves in other Member States, and

   • the host Member State and territorial enclaves of other Member States or international organisations.

   Territorial enclaves include embassies and national armed forces stationed outside the territory of the mother country;

5. (e)

   goods used as carriers of customised information, including software;

6. (f)

   software downloaded from the Internet;

7. (g)

   goods supplied free of charge which are themselves not the subject of a commercial transaction, provided that the movement is with the sole intention of preparing or supporting an intended subsequent trade transaction by demonstrating the characteristics of goods or services such as:

   • advertising material,

   • commercial samples;

8. (h)

   goods for and after repair and replacement parts that are incorporated in the framework of the repair and replaced defective parts;

9. (i)

   means of transport travelling in the course of their work, including spacecraft launchers at the time of launching.