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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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Revised version PDFs
- Revised 26/11/20130.68 MB
- Revised 01/01/20100.09 MB
- Revised 01/01/20060.08 MB
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Changes over time for: Article 8
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Changes and effects yet to be applied to Article 8:
- Art. 8(1) words omitted by S.I. 2019/47 reg. 5(1)(b)(ii)
- Art. 8(1) words substituted by S.I. 2019/47 reg. 5(1)(b)(i)
- Art. 8(2) words substituted by S.I. 2019/47 reg. 4(3)
- Art. 8(3)(a) revoked by S.I. 2019/47 reg. 4(2)
- Art. 8(3)(b) words omitted by S.I. 2019/47 reg. 5(1)(c)
- Art. 9(3) inserted by S.I. 2019/47 reg. 4(4)
- Art. 13(2)(a) word inserted by S.I. 2019/47 reg. 5(1)(g)(i)
- Art. 13(2)(a) words omitted by S.I. 2019/47 reg. 5(1)(g)(ii)
- Art. 13(2)(b) word inserted by S.I. 2019/47 reg. 5(1)(g)(i)
- Art. 13(2)(b) words omitted by S.I. 2019/47 reg. 5(1)(g)(ii)
- Art. 17(1)(c) words inserted by S.I. 2019/47 reg. 5(1)(k)
- Art. 17(2)(a) words substituted by S.I. 2019/47 reg. 5(1)(l)
- Art. 17(2)(b) words substituted by S.I. 2019/47 reg. 5(1)(l)
- Art. 17(2)(b) words substituted by S.I. 2019/47 reg. 5(1)(m)
- Art. 19(1)(b) word substituted by S.I. 2019/47 reg. 5(1)(p)
- Art. 20(1)(a) words inserted by S.I. 2019/47 reg. 5(1)(r)
- Art. 21(1)(b) words substituted by S.I. 2019/47 reg. 5(1)(u)
- Art. 22(3)(b) word substituted by S.I. 2019/47 reg. 5(1)(y)
Changes and effects yet to be applied to the whole legislation item and associated provisions
- Art. 8(3)(a) revoked by S.I. 2019/47 reg. 4(2)
- Art. 8(3)(b) words omitted by S.I. 2019/47 reg. 5(1)(c)
- Art. 9(3) inserted by S.I. 2019/47 reg. 4(4)
- Art. 13(2)(a) word inserted by S.I. 2019/47 reg. 5(1)(g)(i)
- Art. 13(2)(a) words omitted by S.I. 2019/47 reg. 5(1)(g)(ii)
- Art. 13(2)(b) word inserted by S.I. 2019/47 reg. 5(1)(g)(i)
- Art. 13(2)(b) words omitted by S.I. 2019/47 reg. 5(1)(g)(ii)
- Art. 17(1)(c) words inserted by S.I. 2019/47 reg. 5(1)(k)
- Art. 17(2)(a) words substituted by S.I. 2019/47 reg. 5(1)(l)
- Art. 17(2)(b) words substituted by S.I. 2019/47 reg. 5(1)(l)
- Art. 17(2)(b) words substituted by S.I. 2019/47 reg. 5(1)(m)
- Art. 19(1)(b) word substituted by S.I. 2019/47 reg. 5(1)(p)
- Art. 20(1)(a) words inserted by S.I. 2019/47 reg. 5(1)(r)
- Art. 21(1)(b) words substituted by S.I. 2019/47 reg. 5(1)(u)
- Art. 22(3)(b) word substituted by S.I. 2019/47 reg. 5(1)(y)
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 taxation purposes in accordance with Directive 77/388/EEC.
For products subject to duties, the amount of these duties shall be excluded.
Whenever the taxable amount does not have to be declared for taxation 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.
[F12. Additionally, Member States 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:
(a)the rate of exchange applicable for determining the taxable amount for taxation purposes, when this is established; or
(b)the official rate of exchange at the time of completing the declaration or that applicable to calculating the value for customs purposes, in the absence of any special provisions decided by the Member States.
Textual Amendments
F1 Substituted by Commission Regulation (EU) No 1093/2013 of 4 November 2013 amending Regulation (EC) No 638/2004 of the European Parliament and of the Council and Commission Regulation (EC) No 1982/2004 as regards the simplification within the Intrastat system and the collection of Intrastat information.
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