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Commission Regulation (EC) No 1982/2004Show full title

Commission Regulation (EC) No 1982/2004 of 18 November 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 and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92

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Commission Regulation (EC) No 1982/2004

of 18 November 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 and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States(1) and in particular Articles 3(4) and (5), 6(2), 8(2), 9, 10, 12 and 13(3) thereof,

Whereas:

(1) Statistics relating to the trading of goods between Member States are based on the Regulation (EC) No 638/2004 of the European Parliament and of the Council which reconsiders the statistical provisions with a view to improving transparency and facilitating comprehension and which is adapted to meet current data requirements. Particular implementation arrangements are assigned to the Commission in accordance with Article 14(2) of the said Regulation. Therefore it is necessary to adopt a new Commission Regulation which should refer in a restrictive manner to the assigned responsibility and specify the implementing provisions. Commission Regulations (EC) No 1901/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EEC) No 3330/91 on the statistics relating to the trading of goods between Member States(2) and (EEC) No 3590/92 of 11 December 1992 concerning the statistical information media for statistics on trade between Member States(3) should therefore be repealed.

(2) For methodological reasons a number of types of goods and movements should be exempted. It is necessary to draw up a comprehensive list of those goods to be excluded from the statistics to be sent to the Commission (Eurostat).

(3) Goods are to be included in trade statistics at the time when they enter or leave the statistical territory of a country. However, special arrangements are needed when data collection takes account of fiscal and customs procedures.

(4) A link between value added tax information and Intrastat declarations should be maintained in order to check the quality of the collected information. It is appropriate to determine the information to be transmitted by the national tax administration to the national authorities responsible for statistics.

(5) Common definitions and concepts should apply to data collected within the Intrastat system in order to facilitate a harmonised application of the system.

(6) With a view to transparency and equal treatment of the companies, harmonised and accurate provisions should be applied for the setting up of thresholds.

(7) Appropriate provisions have to be determined for some specific goods and movements in order to ensure that the necessary information is collected in a harmonised way.

(8) Common and appropriate timetables as well as provisions on adjustments and revisions have to be included in order to satisfy users’ needs for timely and comparable figures.

(9) A regular assessment of the system is planned in order to improve the data quality and ensure the transparency of the functioning of the system.

(10) The measures provided for in this Regulation are in accordance with the opinion of the Committee on the statistics relating to the trading of goods between Member States,

HAS ADOPTED THIS REGULATION:

CHAPTER 1U.K.GENERAL PROVISIONS

Article 1U.K.Subject matter

This Regulation sets up the necessary measures for implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council.

Article 2U.K.Excluded goods

The goods listed in Annex I to this Regulation shall be excluded from statistics relating to the trading of goods between Member States [F1and the United Kingdom].

Textual Amendments

F2Article 3U.K.Period of reference

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 2U.K.COMMUNICATION OF INFORMATION BY THE TAX ADMINISTRATION

F3Article 4U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4Article 5U.K. Information on VAT returns

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F5Article 6U.K. Information on recapitulative VAT statements

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 3U.K.COLLECTION OF INTRASTAT INFORMATION

Article 7U.K.Partner Member State and country of origin

The partner Member States and where collected, the country of origin shall be reported according to the version of the nomenclature of countries and territories in force.

Article 8U.K.Value of the goods

1.The value of the goods shall be the taxable amount which is the value to be determined for [F6value added tax] purposes F7....

For products subject to duties, the amount of these duties shall be excluded.

Whenever the taxable amount does not have to be declared for [F6value added tax] purposes, a positive value has to be reported which shall correspond to the invoice value, excluding VAT, or, failing this, to an amount which would have been invoiced in the event of any sale or purchase.

In the case of processing, the value to be collected, with a view to and following such operations, shall be the total amount which would be invoiced in case of sale or purchase.

[F82.Additionally, [F9the Commissioners for Her Majesty's Revenue and Customs] may also collect the statistical value of the goods, as defined in the Annex to Regulation (EC) No 638/2004.]

3.The value of the goods defined in paragraphs 1 and 2 shall be expressed in the national currency. The exchange rate to be applied shall be:

F10(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the official rate of exchange F11... applicable to calculating the value for customs purposesF11....

Textual Amendments

[F12Article 9U.K. Quantity of the goods

1.The net mass shall be given in kilograms. However, where there is a supplementary unit mentioned according to paragraph 2, it is not mandatory to request the specification of net mass from the parties responsible for providing information.

2.The supplementary units shall be mentioned in accordance with the information set out in the Combined Nomenclature hereinafter referred to as ‘CN’ as established by Council Regulation (EEC) No 2658/87(4) opposite the subheadings concerned, the list of which is published in Part I ‘Preliminary provisions’ of the said Regulation.

[F133.References above and below to the CN – or to a CN Chapter, chapter or code – are references to the customs tariff, or to a corresponding provision of that tariff.]]

Textual Amendments

Article 10U.K.Nature of transaction

The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. [F14The Commissioners for Her Majesty's Revenue and Customs] shall apply the codes of column A or a combination of the code numbers in column A and their subdivisions in column B indicated in this list.

[F15[F14The Commissioners for Her Majesty's Revenue and Customs] may collect code numbers F16... in column B F16....]

Textual Amendments

Article 11U.K.Delivery terms

[F17The Commissioners for Her Majesty's Revenue and Customs][F18may] collect the delivery terms according to Article 9(2)(d) of Regulation (EC) No 638/2004 [F18using] the codes specified in Annex IV to this Regulation.

Textual Amendments

Article 12U.K.Mode of transport

[F19The Commissioners for Her Majesty's Revenue and Customs] [F20may] collect the mode of transport according to Article 9(2)(e) of Regulation (EC) No 638/2004 [F20using] the codes specified in Annex V to this Regulation.

Textual Amendments

CHAPTER 4U.K.SIMPLIFICATION WITHIN INTRASTAT

Article 13U.K.

1.[F21The Commissioners for Her Majesty's Revenue and Customs] shall calculate [F22the] thresholds for the year following the current calendar year on the basis of the latest available results for [F23the relevant] trade F24... over a period of at least 12 months. The provisions adopted at the start of a year shall apply for the whole year.

2.The value of the trade of a party responsible for providing information is considered to be above the thresholds:

(a)when the value of [F25relevant] trade F26... during the previous year exceeds the applicable thresholds, or

(b)when the cumulative value of [F27relevant] trade F28... since the beginning of the year of application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded.

F293.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F303a.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4.For individual transactions whose value is less than [F31£175], the parties responsible for providing information may report the following simplified information:

  • the product code 9950 00 00,

  • the partner Member State,

  • the value of the goods.

F32...

Textual Amendments

[F33CHAPTER 4a U.K. TRADE BY BUSINESS CHARACTERISTICS

Article 13aU.K. Compilation of statistics on trade by business characteristics

1.National authorities shall compile annual statistics on trade by business characteristics.

2.The statistical units shall be enterprises as defined in the Annex to Council Regulation (EEC) No 696/93(5).

3.Statistical units are constructed by linking the identification number allocated to the party responsible for providing information pursuant to Article 9(1)(a) of Regulation (EC) No 638/2004 with the legal unit of the Business Register in accordance with the variable 1.7a referred to in the Annex to Regulation (EC) No 177/2008 of the European Parliament and of the Council(6).

4.The following characteristics shall be compiled:

(a)trade flow;

(b)statistical value;

(c)partner Member State;

(d)commodity code, according to the section or two-digit level as defined in the Annex to Regulation (EC) No 451/2008 of the European Parliament and of the Council(7);

(e)number of enterprises;

(f)activity carried out by the enterprise according to the section or two-digit level of the statistical classification of economic activity (NACE) as laid down in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council(8);

(g)size class, measured in terms of the number of employees according to the definitions of characteristics for structural business statistics as laid down in Annex I to Commission Regulation (EC) No 250/2009(9).

5.The following datasets shall be compiled:

(a)matching rates between trade and business registers;

(b)trade by activity and enterprise size class;

(c)share of largest enterprises in terms of value of trade by activity;

(d)trade by partner Member State and activity;

(e)trade by number of partner Member States and activity;

(f)trade by commodity and activity.

F346.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F347.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F348.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

Textual Amendments

CHAPTER 5U.K.RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS

Article 14U.K.

In addition to the provisions of the Regulation (EC) No 638/2004, specific goods and movements shall be subject to the rules set out in this Chapter F35....

Textual Amendments

Article 15U.K.Industrial plant

1.For the purpose of this Article:

(a)‘industrial plant’ is a combination of machines, apparatus, appliances, equipment, instruments and materials which together make up large-scale, stationary units producing goods or providing services;

(b)‘component part’ means a delivery for an industrial plant which is made up of goods which all belong to the same chapter of the CN.

2.Statistics on trade between Member States [F36and the United Kingdom] may cover only dispatches and arrivals of component parts used for the construction of industrial plants or the re-use of industrial plants.

3.[F37The Commissioners for Her Majesty's Revenue and Customs when] applying paragraph 2 may apply the following particular provisions on condition that the overall statistical value of a given industrial plant exceeds [F38£2.62 million], unless they are complete industrial plants for re-use:

(a)The commodity codes shall be composed as follows:

  • (a)the first four digits shall be 9880,

  • the fifth and the sixth digits shall correspond to the CN chapter to which the goods of the component part belong,

  • the seventh and the eighth digits shall be 0.

(b)The quantity shall be optional.

Textual Amendments

Article 16U.K.Staggered consignments

1.For the purpose of this Article ‘staggered consignments’ means the delivery of components of a complete item in an unassembled or disassembled state which are shipped during more than one reference period for commercial or transport-related reasons.

[F392. The reference period for arrivals or dispatches of staggered consignments may be adjusted so that data are reported only once, in the month when the last consignment is received or dispatched.]

Textual Amendments

[F39Article 17U.K. Vessels and aircraft

1.For the purposes of this Article:

(a)‘vessel’ means vessels considered as seagoing in accordance with CN Chapter 89, tugs, warships and floating structures;

(b)‘aircraft’ means aeroplanes falling within CN codes 8802 30 and 8802 40;

(c)‘economic ownership’ means the right of a taxable person [F40(for value added tax purposes, or for corresponding purposes under the law of a member State)] to claim the benefits associated with the use of a vessel or aircraft in the course of an economic activity by virtue of accepting the associated risks.

2.Statistics relating to the trading of goods between Member States [F41and the United Kingdom] on vessels and aircraft shall cover only the following dispatches and arrivals:

(a)the transfer of economic ownership of a vessel or aircraft from a taxable person established in [F42a] Member State to a taxable person established in the [F43United Kingdom]. This transaction shall be treated as an arrival;

(b)the transfer of economic ownership of a vessel or aircraft from a taxable person established in the [F44United Kingdom] to a taxable person established in [F45a] Member State. This transaction shall be treated as a dispatch. Where the vessel or aircraft is new the dispatch is recorded [F46if the United Kingdom is the country] of construction;

(c)the arrivals and dispatches of vessels or aircraft before or following processing under contract as defined in Annex III, footnote 2.

3.[F47The Commissioners for Her Majesty's Revenue and Customs] shall apply the following specific provisions on statistics relating to the trading of goods between Member States [F48and the United Kingdom] on vessels and aircraft:

(a)the quantity shall be expressed in number of items and any other supplementary units laid down in the CN, for vessels, and in net mass and supplementary units, for aircraft;

(b)the statistical value shall be the total amount that would be invoiced – transport and insurance costs excluded – in the event of sale or purchase of the whole vessel or aircraft;

(c)the partner Member State shall be:

(i)

the Member State where the taxable person transferring the economic ownership of the vessel or aircraft is established, on arrival, or the taxable person to whom the economic ownership of the vessel or aircraft is transferred, on dispatch, for the movements referred to in paragraphs 2(a) and (b);

(ii)

the Member State of construction, on arrival in the case of new vessels or aircraft;

(iii)

the Member State where the taxable person who exercises economic ownership of the vessel or aircraft is established, on arrival, or the Member State undertaking the processing under contract, on dispatch, for movements referred to in paragraph 2(c);

(d)the reference period for arrivals and dispatches referred to in paragraphs 2(a) and (b) shall be the month when the transfer of economic ownership takes place.

4.At the request of the national authorities, the authorities responsible for managing the ships and aircraft registers shall provide all the information available to identify a change of economic ownership of a vessel or aircraft between taxable persons established in [F49the United Kingdom].]

Textual Amendments

Article 18U.K.Motor vehicle and aircraft parts

[F50The Commissioners for Her Majesty's Revenue and Customs] may apply simplified national provisions for motor vehicle and aircraft partsF51....

Textual Amendments

Article 19U.K.Goods delivered to vessels and aircraft

1.For the purposes of this Article:

(a)‘delivery of goods to vessels and aircraft’ means the delivery of products for the crew and passengers, and for the operation of the engines, machines and other equipment of vessels or aircraft;

[F39(b)a vessel or aircraft shall be deemed to belong to the [F52country] where the taxable person who exercises economic ownership of the vessel or aircraft as defined in Article 17(1)(c) is established.]

2.Statistics relating to the trading of goods between Member States [F53and the United Kingdom] shall cover only dispatches of goods delivered on the territory of the [F54United Kingdom] to vessels and aircraft belonging to [F55a] Member State. Dispatches shall cover all goods defined in Article 3(2)(a) and (b) of Regulation (EC) No 638/2004.

3.[F56The Commissioners for Her Majesty's Revenue and Customs] shall use the following commodity codes for goods delivered to vessels and aircraft:

  • 9930 24 00 goods from CN chapters 1 to 24,

  • [X19930 27 00 goods from CN chapter 27,]

  • 9930 99 00: goods classified elsewhere.

F57...

In addition, the simplified partner country code ‘QR’ may be used.

Editorial Information

Textual Amendments

[F39Article 20U.K. Goods delivered to and from offshore installations

1.For the purposes of this Article:

(a)‘offshore installation’ means equipment and devices installed and stationary in the sea outside the statistical territory of any Member State [F58and the United Kingdom];

(b)‘goods delivered to offshore installations’ means the delivery of products for the crew and for the operation of engines, machines and other equipment of offshore installation;

(c)‘goods obtained from or produced by offshore installations’ means products extracted from the seabed or subsoil, or manufactured by the offshore installation.

2.Statistics relating to the trading of goods between Member States [F59and the United Kingdom] shall record:

(a)an arrival, where goods are delivered from:

(i)

[F60a] Member State to an offshore installation established in an area where the [F61United Kingdom] has exclusive rights to exploit that seabed or subsoil;

(ii)

an offshore installation established in an area where [F60a] Member State has exclusive rights to exploit that seabed or subsoil to the [F61United Kingdom];

(iii)

an offshore installation established in an area where [F60a] Member State has exclusive rights to exploit that seabed or subsoil to an offshore installation in an area where the [F61United Kingdom] has exclusive rights to exploit that seabed or subsoil;

(b)a dispatch, where goods are delivered to:

(i)

[F60a] Member State from an offshore installation established in an area where the [F61United Kingdom] has exclusive rights to exploit that seabed or subsoil;

(ii)

an offshore installation established in an area where [F60a] Member State has exclusive rights to exploit that seabed or subsoil from the [F61United Kingdom];

(iii)

an offshore installation established in an area where [F60a] Member State has exclusive rights to exploit that seabed or subsoil from an offshore installation established in an area where the [F61United Kingdom] has exclusive rights to exploit that seabed or subsoil.

3.[F62The Commissioners for Her Majesty's Revenue and Customs] shall use the following commodity codes for goods delivered to offshore installations:

  • 9931 24 00: goods from CN chapters 1 to 24,

  • 9931 27 00: goods from CN chapter 27,

  • 9931 99 00: goods classified elsewhere.

For those deliveriesF63... the simplified partner Member State code ‘QV’ may be used.]

Textual Amendments

[F39Article 21U.K. Sea products

1.For the purposes of this Article:

(a)‘sea products’ means fishery products, minerals, salvage and all other products which have not yet been landed by seagoing vessels;

(b)a vessel shall be deemed to belong to the [F64United Kingdom if that is] where the taxable person who exercises the economic ownership of the vessel defined in Article 17(1)(c) is established.

2.Statistics relating to the trading of goods between Member States [F65and the United Kingdom] on sea products shall cover the following arrivals and dispatches:

(a)the landing of sea products in the reporting Member State’s ports, or their acquisition by vessels belonging to the [F66United Kingdom] from vessels belonging to [F67a] Member State. These transactions shall be treated as arrivals;

(b)the landing of sea products in [F67a] Member State’s ports from a vessel belonging to the [F66United Kingdom], or their acquisition by vessels belonging to [F67a] Member State from vessels belonging to the [F66United Kingdom]. These transactions shall be treated as dispatches.

3.On arrival, the partner Member State shall be a Member State where the taxable person who exercises the economic ownership of the vessel, which is carrying out the capturing, is established and, on dispatch, [F68a] Member State where the sea products are landed or where the taxable person who exercises the economic ownership of the vessel, acquiring the sea products, is established.

4.Provided that there is no conflict with other F69... law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declaration.]

Textual Amendments

[F39Article 22U.K. Spacecraft

1.For the purposes of this Article:

(a)‘spacecraft’ means vehicles which are able to travel outside the earth’s atmosphere;

(b)‘economic ownership’ means the right of a taxable person to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.

2.The launching of a spacecraft for which economic ownership has been transferred between two taxable persons [F70one of whom is] established in [F71the United Kingdom] shall be recorded:

(a)as a dispatch in the [F72country] of construction of the finished spacecraft;

(b)as an arrival in the [F72country] where the new owner is established.

3.The following specific provisions shall apply to the statistics referred to in paragraph 2:

(a)the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs;

(b)the data on the partner Member State shall be the [F73country] of construction of the finished spacecraft, on arrival, and the [F73country] where the new owner is established, on dispatch.

4.Provided that there is no conflict with other F74... law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declarations.]

Textual Amendments

Article 23U.K. [F12Electricity and gas]

[F121.Statistics relating to the trading of goods between Member States [F75and the United Kingdom] shall cover dispatches and arrivals of electricity and natural gas.

2.Provided that there is no conflict with other F76... legislation, national authorities shall have access to all available additional data sources other than those of the Intrastat System or the Single Administrative Document for customs or fiscal purposes which they may need F77.... National authorities may require that information is provided directly by operators established in the [F78United Kingdom] which own or operate the national transmission network for electricity or natural gas.]

F793.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Article 24U.K.Military goods

1.Statistics relating to the trading of goods between Member States [F80and the United Kingdom] shall cover dispatches and arrivals of goods intended for military use.

F812.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 6U.K.DATA TRANSMISSION TO EUROSTAT

F82Article 25U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 7U.K.QUALITY REPORT

F83Article 26U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

CHAPTER 8U.K.FINAL PROVISIONS

Article 27U.K.

Regulation (EC) No 1901/2000 and Regulation (EEC) No 3590/92 are hereby repealed with effect from 1 January 2005.

Article 28U.K.

This Regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union.

It shall apply from 1 January 2005.

F84...

Textual Amendments

[F85ANNEX IU.K. List of goods excluded from statistics relating to the trading of goods between Member States [F86and the United Kingdom]

Textual Amendments

(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 F87... for VAT purposes;

(d)

goods moving between:

  • [F88the United Kingdom] and its territorial enclaves in F89... Member States, and

  • [F88the United Kingdom] and territorial enclaves of F89... 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.]

Textual Amendments

F90ANNEX IIU.K. [F90List of CN subheadings referred to Article 9(1)]

Textual Amendments

[ F90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

[F39ANNEX III U.K.

List of nature of transactions codes

a

Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.

b

Processing covers operations (transformation, construction, assembling, enhancement, renovation …) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 of column A.]

A B

1. Transactions involving actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7 and 8)

1. Outright purchase/sale

2. Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent

3. Barter trade (compensation in kind)

4. Financial leasing (hire-purchase) a

9. Other

2. Return and replacement of goods free of charge after registration of the original transaction

1. Return of goods

2. Replacement for returned goods

3. Replacement (e.g. under warranty) for goods not being returned

9. Other

3. Transactions involving transfer of ownership without financial or in kind compensation (e.g. aid shipments)

4. Operations with a view to processing b under contract (no transfer of ownership to the processor)

1. Goods expected to return to the initial Member State of dispatch

2. Goods not expected to return to the initial Member State of dispatch

5. Operations following processing under contract (no transfer of ownership to the processor)

1. Goods returning to the initial Member State of dispatch

2. Goods not returning to the initial Member State of dispatch

6. Particular transactions recorded for national purposes

7. Operations under joint defence projects or other joint intergovernmental production programs

8. Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued

9. Other transactions which cannot be classified under other codes

1. Hire, loan, and operational leasing longer than 24 months

9. Other

ANNEX IVU.K.

Coding of delivery terms

Additional information (when required):

1.

place located in the [F91United Kingdom]

2.

place located in [F92a] Member State

3.

other (place located [F93elsewhere])

MeaningPlace to be indicated, when required
Incoterm CodeIncoterm ICC/ECE Geneva
EXWex-workslocation of works
FCAfree carrieragreed place
FASfree alongside shipagreed port of loading
FOBfree on boardagreed port of loading
CFRcost and freight (C&F)agreed port of destination
CIFcost, insurance and freightagreed port of destination
CPTcarriage paid toagreed place of destination
CIPcarriage and insurance paid toagreed place of destination
DAFdelivered at frontieragreed place of delivery at frontier
DESdelivered ex-shipagreed port of destination
DEQdelivered ex-quayafter customs clearance, agreed port
DDUdelivered duty unpaidagreed place of destination in arriving country
DDPdelivered duty paidagreed place of delivery in arriving country
XXXdelivery terms other than the aboveprecise statement of terms specified in the contract

Textual Amendments

ANNEX VU.K.

Coding of mode of transport

CodeTitle
1Sea transport
2Rail transport
3Road transport
4Air transport
5Postal consignment
7Fixed transport installations
8Inland waterway transport
9Own propulsion

F94ANNEX VIU.K. [F94Quality indicators]

Textual Amendments

[ F94. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

F941.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

F942. Accuracy is one of the main needs of users. It can be assessed by indicators made up as follows:U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F943. Timeliness shall be assessed by Eurostat by calculating the average time between the end of the reference month and transmission of the data to Eurostat, as follows:U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F944. Accessibility to users gives value to statistical data, which is increased if the data are readily available in formats required by users. Clarity of the data available depends on the assistance provided in using and interpreting the statistics and on the available comments and analysis of results.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F945. Comparability aims at measuring the impact of differences in applied statistical concepts and definitions when statistics are compared between geographical areas, non-geographical domains, or reference periods.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F946. Coherence is defined by how well sets of statistics can be used together. Apart from External Trade Statistics, information on external trade can be found in National Accounts, Business Statistics and Balance of Payments.U.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F947.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .U.K.

(2)

OJ L 228, 8.9.2000, p. 28. Regulation as last amended by Regulation (EC) 2207/2003 (OJ L 330, 18.12.2003, p. 15).

(4)

[F12 OJ L 256, 7.9.1987, p. 1 . Regulation as last amended by Regulation (EC) No 493/2005 ( OJ L 82, 31.3.2005, p. 1 ).]

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