Division 3 For the purpose of this paragraph, ‘consignment’ means all transactions during the reference month which are subject of the same invoice.

Member States may grant the following simplifications to small and medium-sized traders, or for consignments whose value is less than EUR 1 000:

1. (a)

   the reporting units may report the statistical information on the commodity without breakdown;

2. (b)

   Member States may exempt the reporting units from providing the statistical information on the quantity of the goods, the country of origin and the nature of transaction.