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

Article 22 Spacecraft

1. For the purposes of this Article, ‘spacecraft’ means vehicles which are able to travel outside the earth’s atmosphere.

2. Statistics relating to the trading of goods between Member States shall cover the following dispatches and arrivals of spacecraft:

(a) the dispatch or arrival of a spacecraft pending or following processing under contract as defined in Annex III footnote (e) to this Regulation;

(b) the launching into space of a spacecraft which was the subject of a transfer of ownership between two natural or legal persons established in different Member States is to be considered:

(i)

as a dispatch in the Member State of construction of the finished spacecraft,

(ii)

as an arrival in the Member State where the new owner is established.

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

(a) the data on the statistical value shall be defined as the value of the spacecraft ex-works in accordance with the delivery terms specified in Annex IV to this Regulation.

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

4. Provided that there is no conflict with other national or Community legislation, national authorities responsible for Intrastat shall have access to additional data sources other than those of the Intrastat System or the Single Administrative Document for customs or fiscal purposes which they may need to apply this Article.