Please note that the date you requested in the address for this web page is not an actual date upon which a change occurred to this item of legislation. You are being shown the legislation from , which is the first date before then upon which a change was made.
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.
monetary gold;
means of payment which are legal tender and securities, including means which are payments for services such as postage, taxes, user fees;
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;
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;
goods used as carriers of customised information, including software;
software downloaded from the Internet;
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;
goods for and after repair and replacement parts that are incorporated in the framework of the repair and replaced defective parts;
means of transport travelling in the course of their work, including spacecraft launchers at the time of launching.]
Textual Amendments
[ F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F3 Substituted by Commission Regulation (EU) No 96/2010 of 4 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 simplification threshold, trade by business characteristics, specific goods and movements and nature of transaction 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/sale2. Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent3. Barter trade (compensation in kind)4. Financial leasing (hire-purchase) a9. Other |
2. Return and replacement of goods free of charge after registration of the original transaction | 1. Return of goods2. Replacement for returned goods3. Replacement (e.g. under warranty) for goods not being returned9. 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 dispatch2. 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 dispatch2. 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 months9. Other |
| Additional information (when required): 1. place located in the territory of the Member State concerned 2. place located in another Member State 3. other (place located outside the Community) | ||
| Meaning | Place to be indicated, when required | |
|---|---|---|
| Incoterm Code | Incoterm ICC/ECE Geneva | |
| EXW | ex-works | location of works |
| FCA | free carrier | agreed place |
| FAS | free alongside ship | agreed port of loading |
| FOB | free on board | agreed port of loading |
| CFR | cost and freight (C&F) | agreed port of destination |
| CIF | cost, insurance and freight | agreed port of destination |
| CPT | carriage paid to | agreed place of destination |
| CIP | carriage and insurance paid to | agreed place of destination |
| DAF | delivered at frontier | agreed place of delivery at frontier |
| DES | delivered ex-ship | agreed port of destination |
| DEQ | delivered ex-quay | after customs clearance, agreed port |
| DDU | delivered duty unpaid | agreed place of destination in arriving country |
| DDP | delivered duty paid | agreed place of delivery in arriving country |
| XXX | delivery terms other than the above | precise statement of terms specified in the contract |
| Code | Title |
|---|---|
| 1 | Sea transport |
| 2 | Rail transport |
| 3 | Road transport |
| 4 | Air transport |
| 5 | Postal consignment |
| 7 | Fixed transport installations |
| 8 | Inland waterway transport |
| 9 | Own propulsion |
Textual Amendments
F4 Deleted 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.
[ F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .