Section 1 Definitions

For the purposes of European statistics on international trade in goods the following definitions shall apply:

1. (a)

   ‘goods’ means all movable property, including electrical energy and natural gas;

2. (b)

   ‘exports of goods’ means all physical movements of goods which subtract from the stock of material resources of a Member State by leaving the statistical territory of this Member State to a destination in the statistical territory of another Member State or a non-member country;

3. (c)

   ‘imports of goods’ means all physical movements of goods which add to the stock of material resources of a Member State by entering the statistical territory of this Member State from the statistical territory of another Member State or from a non-member country;

4. (d)

   ‘specific goods or movements’ means the goods or movements of goods referred to in Chapter III of this Annex, which by their very nature, diverge from the principle to record physical movements of goods across the border of a Member State or require specific methodological provisions different from the provisions applicable to all other goods or movements;

5. (e)

   ‘Union goods’ means ‘Union goods’ as defined in the Union Customs Code;

6. (f)

   ‘non-Union goods’ means ‘non-Union goods’ as defined in the Union Customs Code;

7. (g)

   ‘customs declaration’ means the ‘customs declaration’ as defined in the Union Customs Code;

8. (h)

   ‘decision by customs’ means any official act by customs authorities relating to accepted customs declarations and having legal effect on one or more persons;

9. (i)

   ‘non-member country’ means any country or territory which does not form part of the statistical territory of the European Union;

10. (j)

    ‘goods in transit between Member States’ means goods which, on their way to the Member State of destination, move through any intermediate Member State or stop for reasons related only to the transport of the goods, without such movement being an import or export of goods in that Member State;

11. (k)

    ‘economic ownership’ means the right to claim the benefits associated with the use of an asset by virtue of accepting the associated risks; the economic owner of an asset is not necessarily the legal owner;

12. (l)

    ‘goods in quasi-export’ means goods which are brought from another Member State to the Member State in which the goods are located at the time of release into the customs procedure, for the purpose of declaring these goods for export, on condition that the exporter is not established in the Member State in which the goods are located at the time of release into the customs procedure, and that the entry into the Member State where the goods are located at the time of release into the customs procedure is not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006/112/EC;

13. (m)

    ‘goods in quasi-import’ means goods which are released for free circulation in a Member State, without the importer being established in that Member State, and which are subsequently exported to another Member State;

14. (n)

    ‘processing’ means actions or operations (manufacturing, transformation, construction, assembling, enhancement, renovation etc.) with the objective of obtaining or producing a new or significantly improved good;

15. (o)

    ‘Member State or non-member country of construction’ means the Member State or non-member country where the last, substantial, economically justified processing or working was carried out on an unfinished good.