Article 1
Regulation (EU) No 92/2010 is amended as follows:
- (1)
Article 1 is replaced by the following:
Article 1Data exchange modalities between customs authorities and national statistical authorities
1
For the purposes of this Regulation, the following definitions shall apply:
a
“Centralised clearance in the transitional period” means centralised clearance as referred to in Article 179 of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code8 (“the Union Customs Code”), which involves customs authorities of more than one Member State, and where the means of exchange of information between the customs authorities is covered by Article 18 of Commission Delegated Regulation (EU) 2016/3419;
b
“automated centralised clearance” means centralised clearance which involves customs authorities of more than one Member State and where the means of exchange of information between the customs authorities is covered by the respective transnational electronic system for centralised clearance for import or export as specified in the work programme referred to in Article 280 of the Union Customs Code10.
2
National customs authorities shall provide their national statistical authorities without delay and at the latest during the month following the month the customs declarations were accepted or were subject to decisions by customs pertaining to them, with the records on imports and exports from customs declarations:
a
which were lodged with them; or
b
for which the supplementary declaration is, in accordance with Article 225 of Commission Implementing Regulation (EU) 2015/244711, available to them through direct electronic access in the authorisation holder's system.
The customs authorities shall provide the national statistical authorities with revised records on imports and exports where statistical data already provided are amended or changed.
The obligation to provide records from the customs declarations to the national statistical authority shall not apply to customs declarations covered by automated centralised clearance which are to be provided to another Member State pursuant to paragraph 3.
The first subparagraph shall not affect the rights of national statistical authorities on their access to and the use of administrative records as referred to in Article 17a of Regulation (EC) No 223/2009 of the European Parliament and of the Council12.
3
With effect from the date of the implementation of the mechanism for mutual data exchange by electronic means pursuant to Article 7(2) of Regulation (EC) No 471/2009, which shall mean, as soon as the respective Member State applies automated Centralised Clearance, the following shall apply:
Where a customs declaration is covered by automated centralised clearance, the customs authority at which that customs declaration is lodged shall ensure that copies of the data of that customs declaration are transmitted under the same time frame as set out under paragraph 2 first subparagraph to the customs authority of the Member State where the goods are located at the time of release into the customs procedure. The obligation to transmit the data shall also refer to a customs declaration where the supplementary declaration is, in accordance with Article 225 of Implementing Regulation (EU) 2015/2447, available through direct electronic access in the authorisation holder's system,
Transmission is considered to be ensured and the time frame respected where the transmission between Member States takes place under the arrangements provided for in Articles 231 and 232 of Implementing Regulation (EU) 2015/2447.
The receiving customs authority shall forward the data without delay to their national statistical authority. This shall, however, not affect the rights of the national statistical authorities on their access to and the use of administrative records referred to in Article 17a of Regulation (EC) No 223/2009.
4
The customs authorities shall verify, at the request of the national statistical authorities, the correctness and completeness of the records on imports and exports provided by them.
- (2)
In Article 2(1), point (a) is replaced by the following:
(a)
records on imports and exports which customs authorities provided pursuant to the obligations referred to in Article 1;
- (3)
Article 2(2) is amended as follows:
- (i)
point (g) is replaced by the following:
(g)goods code;
where the statistics are compiled using the data source referred to in Article 4(1) of Regulation (EC) No 471/2009 and this data source is, to the findings of the national statistical authorities, affected by the agreement of the customs authorities referred to in Article 177 of the Union Customs Code, national statistical authorities shall provide for a possibility to identify in their compiled statistics the data whose relevance or quality is affected by that agreement;
- (ii)
point (h) is replaced by the following:
(h)Member State where the goods are located at the time of release into the customs procedure. However, national statistical authorities shall only be obliged to compile this information, where the imports or exports relate to customs declarations covered by centralised clearance in the transitional period;
Member State where the customs declaration is lodged. However, national statistical authorities shall only be obliged to compile this information, where the imports or exports relate to customs declarations covered by automated centralised clearance;
- (iii)
point (i) is replaced by the following:
(i)Member State of destination on import.
For those import records for which customs data on Member State of destination are not available, Member States shall use any other information of the customs declaration they deem relevant for the compilation of external trade statistics by Member State of destination.
Where national statistical authorities cannot obtain any direct or indirect information allowing that compilation, they shall indicate Geonomenclature Code “QV” where they consider that the Member State of destination is different from the Member State where the goods are located at the time of release into the customs procedure;
- (iv)
point (j) is replaced by the following:
(j)Member State of actual export on export.
For export records for which customs data on Member State of actual export are not available, national statistical authorities shall exploit any other information of the customs declaration they deem relevant for the compilation of external trade statistics by Member State of actual export.
Where national statistical authorities cannot obtain any direct or indirect information allowing that compilation, they shall indicate Geonomenclature Code “QV” where they consider that the Member State of actual export is different from the Member State where the goods are located at the time of release into the customs procedure;
- (v)
point (l) is replaced by the following:
(l)
country of consignment/dispatch on import;
- (i)
- (4)
In Article 2(3), the first sentence is replaced by the following:
‘The statistics shall contain adjustments on missing, delayed or incomplete records.’.
- (5)
In Article 2(4), the first sentence is replaced by the following:
‘Member States may compile less detailed information than specified in Article 6(1) of Regulation (EC) No 471/2009 for individual transactions below the statistical threshold.’.