Commission Regulation (EC) No 1982/2004Dangos y teitl llawn

[F1 ANNEX I U.K. List of goods excluded from statistics relating to the trading of goods between Member States to be transmitted to the Commission (Eurostat)

Textual Amendments

F1 Substituted by Commission Regulation (EU) No 91/2010 of 2 February 2010 amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, as regards the list of goods excluded from statistics, the communication of information by the tax administration and quality assessment.

(a)

monetary gold;

(b)

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

(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;

(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;

(e)

goods used as carriers of customised information, including software;

(f)

software downloaded from the Internet;

(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;

(h)

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

(i)

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