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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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Changes over time for: ANNEX I
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ANNEX IU.K.List of goods excluded from statistics relating to the trading of goods between Member States to be transmitted to the Commission (Eurostat)
(a)
means of payment which are legal tender and securities
(b)
monetary gold
(c)
emergency aid for disaster areas
(d)
goods benefiting from diplomatic, consular or similar immunity
(e)
goods for and following temporary use, provided all the following conditions are met:
1.
no processing is planned or made
2.
the expected duration of the temporary use is not longer than 24 months
3.
the dispatch/arrival has not to be declared as a delivery/acquisition for VAT purposes
(f)
goods used as carriers of information such as floppy disks, computer tapes, films, plans, audio and videotapes, CD-ROMs with stored computer software, where developed to order for a particular client or where they are not subject of a commercial transaction, as well as complements for a previous delivery e.g. updates for which the consignee is not invoiced.
(g)
provided that they are not the subject of a commercial transaction:
1.
advertising material
2.
commercial samples
(h)
[F1Goods for and after repair and the incorporated replacement parts. A repair entails the restoration of goods to their original function or condition. The objective of the operation is simply to maintain the goods in working order; this may involve some rebuilding or enhancements but does not change the nature of the goods in any way.]
(i)
goods dispatched to national armed forces stationed outside the statistical territory and goods received from another Member State which had been conveyed outside the statistical territory by the national armed forces, as well as goods acquired or disposed of on the statistical territory of a Member State by the armed forces of another Member State which are stationed there
(j)
spacecraft launchers, on dispatch and on arrival pending launching into space, and at the time of launching into space
(k)
sales of new means of transport by natural or legal persons liable to VAT to private individuals from other Member States
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