ANNEX IList 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)

goods for and after repair and the associated 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

ANNEX IIList of CN subheadings referred to Article 9(1)

ANNEX III

Coding of the nature of transaction

a

This item covers most dispatches and arrivals, i.e. transactions in respect of which:

  • ownership is transferred from resident to non-resident, and

  • payment or compensation in kind is or will be made.

It should be noted that this also applies to goods sent between related enterprises or from/to central distribution depots, even if no immediate payment is made.

b

Including spare parts and other replacements made against payment.

c

Including financial leasing: 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.

d

Return and replacement dispatches of goods originally recorded under items 3 to 9 of column A should be registered under the corresponding items.

e

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.

Goods for or following processing have to be recorded as arrivals and dispatches.

However, a repair should not be recorded under this position. 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 anyway.

Goods for and after repair are excluded from statistics relating to the trading of goods between Member States to be transmitted to the Commission (Eurostat) (see Annex I (h)).

f

Transactions recorded under this position could be: transactions not involving transfer of ownership e.g. repair, hire, loan, operational leasing and other temporary uses less than two years, except processing under contract (delivery or return). Transactions recorded with this code shall not be transmitted to the Commission (Eurostat).

g

The transactions recorded under item 8 of column A involve only goods which are not separately invoiced, but for which a single invoice covers the total value of the works. Where this is not the case, the transactions should be recorded under item 1.

AB

1.Transactions involving actual or intended transfer of ownership against compensation (financial or otherwise) (except the transactions listed under 2, 7 and 8)a b c

1.

Outright/purchase/saleb

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.

Purchases by private individuals

5.

Financial leasing (hire-purchase)c

2.Return of goods after registration of the original transaction under code 1d; replacement of goods free of charged

1.

Return of goods

2.

Replacement for returned goods

3.

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

3.Transactions (not temporary) involving transfer of ownership but without compensation (financial or other)
1.

Goods delivered under aid programmes operated or financed partly or wholly by the European Community

2.

Other general government aid deliveries

3.

Other aid deliveries (individuals, non-governmental organisations)

4.

Others

4.Operations with a view to processing under contracte (except those recorded under 7)

5.Operations following processing under contracte (except those recorded under 7)

6.Particular transactions coded for national purposesf

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

8.Supply of building materials and equipment for works that are part of a general construction or engineering contractg

9.Other transactions

ANNEX IV

Coding of delivery terms

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)

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

ANNEX V

Coding of mode of transport

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

ANNEX VIQuality indicators

The information on the quality of the data provided by the Member States shall be based on a common set of quality indicators and the necessary descriptive metadata.

1. Relevance of statistical concepts means that the data meet users’ needs.

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

(a)

Thresholds

(i)

member States shall report the levels of current threshold.

(ii)

in order to monitor the levels at which thresholds have been set, Member States shall report:

  • the coverage rate (%), expressed in terms of value, of trade above the exemption threshold.

(iii)

in order to monitor the impact of the thresholds, Member States shall report:

  • the method of adjustment used to estimate trade below the thresholds,

  • the share (%) of estimated trade below the thresholds.

(b)

Non-response

In order to assess the level of non-response, Member States shall report:

  • the method of adjustment used to estimate missing trade,

  • the share (%) of values estimated for missing trade.

(c)

Statistical value

In order to assess the impact of calculating the statistical value, Member States shall report:

  • the methodology used to calculate the statistical value,

  • the quantitative impact of calculating the statistical value.

(d)

Revisions

In order to assess the impact of the revisions procedures, Member States shall report:

  • a description of the revision policy,

  • the change (%) of the total trade value between the first results and the last available results.

(e)

Confidentiality

In order to assess the impact of confidential trade, Member States shall report:

  • a description of confidentiality rules,

  • the share (%) of confidential trade expressed in value terms,

  • the number of product codes within the CN affected by confidentiality.

(f)

Other links to accuracy

Other indicators are useful for assessing the quality of data, so Member States shall include the following in the quality report:

  • description of control procedures,

  • monthly average number of lines in the declarations,

  • number of PSIs (Providers of Statistical Information),

  • % of electronic declarations,

  • % of values declared electronically.

3. 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:

4. 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.

Consequently, Member States shall include in the quality report the media used to disseminate external trade statistics and references to further information that can assist the users of the statistics (e.g. methodological information, previous or similar publications, etc.).

5. 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.

The use of differing concepts and definitions in Member States may affect comparability in foreign trade statistics (comparability over space).

To evaluate the impact, Member States shall report mirror exercises conducted by them and the investigation of asymmetry carried out if the mirror effect becomes significant.

Comparability over time is another important aspect of quality. Member States shall report any changes to definitions, coverage or methods that will have an impact on continuity.

6. 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.

In this context, Member States shall report any information concerning the coherence of foreign trade statistics and statistics originating from other sources.

7. Completeness refers to the fact that the themes for which statistics are available reflect the needs and the priorities expressed by users of the European Statistical System.