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

CHAPTER 1U.K.GENERAL PROVISIONS

Article 1U.K.Subject matter

This Regulation sets up the necessary measures for implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council.

Article 2U.K.Excluded goods

The goods listed in Annex I to this Regulation shall be excluded from statistics relating to the trading of goods between Member States [F1and the United Kingdom].

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F2Article 3U.K.Period of reference

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CHAPTER 2U.K.COMMUNICATION OF INFORMATION BY THE TAX ADMINISTRATION

F3Article 4U.K.

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F4Article 5U.K. Information on VAT returns

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F5Article 6U.K. Information on recapitulative VAT statements

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CHAPTER 3U.K.COLLECTION OF INTRASTAT INFORMATION

Article 7U.K.Partner Member State and country of origin

The partner Member States and where collected, the country of origin shall be reported according to the version of the nomenclature of countries and territories in force.

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 [F6value added tax] purposes F7....

For products subject to duties, the amount of these duties shall be excluded.

Whenever the taxable amount does not have to be declared for [F6value added tax] 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.

[F82.Additionally, [F9the Commissioners for Her Majesty's Revenue and Customs] 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:

F10(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b)the official rate of exchange F11... applicable to calculating the value for customs purposesF11....

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[F12Article 9U.K. Quantity of the goods

1.The net mass shall be given in kilograms. However, where there is a supplementary unit mentioned according to paragraph 2, it is not mandatory to request the specification of net mass from the parties responsible for providing information.

2.The supplementary units shall be mentioned in accordance with the information set out in the Combined Nomenclature hereinafter referred to as ‘CN’ as established by Council Regulation (EEC) No 2658/87(1) opposite the subheadings concerned, the list of which is published in Part I ‘Preliminary provisions’ of the said Regulation.

[F133.References above and below to the CN – or to a CN Chapter, chapter or code – are references to the customs tariff, or to a corresponding provision of that tariff.]]

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Article 10U.K.Nature of transaction

The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. [F14The Commissioners for Her Majesty's Revenue and Customs] shall apply the codes of column A or a combination of the code numbers in column A and their subdivisions in column B indicated in this list.

[F15[F14The Commissioners for Her Majesty's Revenue and Customs] may collect code numbers F16... in column B F16....]

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Article 11U.K.Delivery terms

[F17The Commissioners for Her Majesty's Revenue and Customs][F18may] collect the delivery terms according to Article 9(2)(d) of Regulation (EC) No 638/2004 [F18using] the codes specified in Annex IV to this Regulation.

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Article 12U.K.Mode of transport

[F19The Commissioners for Her Majesty's Revenue and Customs] [F20may] collect the mode of transport according to Article 9(2)(e) of Regulation (EC) No 638/2004 [F20using] the codes specified in Annex V to this Regulation.

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CHAPTER 4U.K.SIMPLIFICATION WITHIN INTRASTAT

Article 13U.K.

1.[F21The Commissioners for Her Majesty's Revenue and Customs] shall calculate [F22the] thresholds for the year following the current calendar year on the basis of the latest available results for [F23the relevant] trade F24... over a period of at least 12 months. The provisions adopted at the start of a year shall apply for the whole year.

2.The value of the trade of a party responsible for providing information is considered to be above the thresholds:

(a)when the value of [F25relevant] trade F26... during the previous year exceeds the applicable thresholds, or

(b)when the cumulative value of [F27relevant] trade F28... since the beginning of the year of application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded.

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4.For individual transactions whose value is less than [F31£175], the parties responsible for providing information may report the following simplified information:

  • the product code 9950 00 00,

  • the partner Member State,

  • the value of the goods.

F32...

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[F33CHAPTER 4a U.K. TRADE BY BUSINESS CHARACTERISTICS

Article 13aU.K. Compilation of statistics on trade by business characteristics

1.National authorities shall compile annual statistics on trade by business characteristics.

2.The statistical units shall be enterprises as defined in the Annex to Council Regulation (EEC) No 696/93(2).

3.Statistical units are constructed by linking the identification number allocated to the party responsible for providing information pursuant to Article 9(1)(a) of Regulation (EC) No 638/2004 with the legal unit of the Business Register in accordance with the variable 1.7a referred to in the Annex to Regulation (EC) No 177/2008 of the European Parliament and of the Council(3).

4.The following characteristics shall be compiled:

(a)trade flow;

(b)statistical value;

(c)partner Member State;

(d)commodity code, according to the section or two-digit level as defined in the Annex to Regulation (EC) No 451/2008 of the European Parliament and of the Council(4);

(e)number of enterprises;

(f)activity carried out by the enterprise according to the section or two-digit level of the statistical classification of economic activity (NACE) as laid down in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council(5);

(g)size class, measured in terms of the number of employees according to the definitions of characteristics for structural business statistics as laid down in Annex I to Commission Regulation (EC) No 250/2009(6).

5.The following datasets shall be compiled:

(a)matching rates between trade and business registers;

(b)trade by activity and enterprise size class;

(c)share of largest enterprises in terms of value of trade by activity;

(d)trade by partner Member State and activity;

(e)trade by number of partner Member States and activity;

(f)trade by commodity and activity.

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CHAPTER 5U.K.RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS

Article 14U.K.

In addition to the provisions of the Regulation (EC) No 638/2004, specific goods and movements shall be subject to the rules set out in this Chapter F35....

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Article 15U.K.Industrial plant

1.For the purpose of this Article:

(a)‘industrial plant’ is a combination of machines, apparatus, appliances, equipment, instruments and materials which together make up large-scale, stationary units producing goods or providing services;

(b)‘component part’ means a delivery for an industrial plant which is made up of goods which all belong to the same chapter of the CN.

2.Statistics on trade between Member States [F36and the United Kingdom] may cover only dispatches and arrivals of component parts used for the construction of industrial plants or the re-use of industrial plants.

3.[F37The Commissioners for Her Majesty's Revenue and Customs when] applying paragraph 2 may apply the following particular provisions on condition that the overall statistical value of a given industrial plant exceeds [F38£2.62 million], unless they are complete industrial plants for re-use:

(a)The commodity codes shall be composed as follows:

  • (a)the first four digits shall be 9880,

  • the fifth and the sixth digits shall correspond to the CN chapter to which the goods of the component part belong,

  • the seventh and the eighth digits shall be 0.

(b)The quantity shall be optional.

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Article 16U.K.Staggered consignments

1.For the purpose of this Article ‘staggered consignments’ means the delivery of components of a complete item in an unassembled or disassembled state which are shipped during more than one reference period for commercial or transport-related reasons.

[F392. The reference period for arrivals or dispatches of staggered consignments may be adjusted so that data are reported only once, in the month when the last consignment is received or dispatched.]

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[F39Article 17U.K. Vessels and aircraft

1.For the purposes of this Article:

(a)‘vessel’ means vessels considered as seagoing in accordance with CN Chapter 89, tugs, warships and floating structures;

(b)‘aircraft’ means aeroplanes falling within CN codes 8802 30 and 8802 40;

(c)‘economic ownership’ means the right of a taxable person [F40(for value added tax purposes, or for corresponding purposes under the law of a member State)] to claim the benefits associated with the use of a vessel or aircraft in the course of an economic activity by virtue of accepting the associated risks.

2.Statistics relating to the trading of goods between Member States [F41and the United Kingdom] on vessels and aircraft shall cover only the following dispatches and arrivals:

(a)the transfer of economic ownership of a vessel or aircraft from a taxable person established in [F42a] Member State to a taxable person established in the [F43United Kingdom]. This transaction shall be treated as an arrival;

(b)the transfer of economic ownership of a vessel or aircraft from a taxable person established in the [F44United Kingdom] to a taxable person established in [F45a] Member State. This transaction shall be treated as a dispatch. Where the vessel or aircraft is new the dispatch is recorded [F46if the United Kingdom is the country] of construction;

(c)the arrivals and dispatches of vessels or aircraft before or following processing under contract as defined in Annex III, footnote 2.

3.[F47The Commissioners for Her Majesty's Revenue and Customs] shall apply the following specific provisions on statistics relating to the trading of goods between Member States [F48and the United Kingdom] on vessels and aircraft:

(a)the quantity shall be expressed in number of items and any other supplementary units laid down in the CN, for vessels, and in net mass and supplementary units, for aircraft;

(b)the statistical value shall be the total amount that would be invoiced – transport and insurance costs excluded – in the event of sale or purchase of the whole vessel or aircraft;

(c)the partner Member State shall be:

(i)

the Member State where the taxable person transferring the economic ownership of the vessel or aircraft is established, on arrival, or the taxable person to whom the economic ownership of the vessel or aircraft is transferred, on dispatch, for the movements referred to in paragraphs 2(a) and (b);

(ii)

the Member State of construction, on arrival in the case of new vessels or aircraft;

(iii)

the Member State where the taxable person who exercises economic ownership of the vessel or aircraft is established, on arrival, or the Member State undertaking the processing under contract, on dispatch, for movements referred to in paragraph 2(c);

(d)the reference period for arrivals and dispatches referred to in paragraphs 2(a) and (b) shall be the month when the transfer of economic ownership takes place.

4.At the request of the national authorities, the authorities responsible for managing the ships and aircraft registers shall provide all the information available to identify a change of economic ownership of a vessel or aircraft between taxable persons established in [F49the United Kingdom].]

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Article 18U.K.Motor vehicle and aircraft parts

[F50The Commissioners for Her Majesty's Revenue and Customs] may apply simplified national provisions for motor vehicle and aircraft partsF51....

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Article 19U.K.Goods delivered to vessels and aircraft

1.For the purposes of this Article:

(a)‘delivery of goods to vessels and aircraft’ means the delivery of products for the crew and passengers, and for the operation of the engines, machines and other equipment of vessels or aircraft;

[F39(b)a vessel or aircraft shall be deemed to belong to the [F52country] where the taxable person who exercises economic ownership of the vessel or aircraft as defined in Article 17(1)(c) is established.]

2.Statistics relating to the trading of goods between Member States [F53and the United Kingdom] shall cover only dispatches of goods delivered on the territory of the [F54United Kingdom] to vessels and aircraft belonging to [F55a] Member State. Dispatches shall cover all goods defined in Article 3(2)(a) and (b) of Regulation (EC) No 638/2004.

3.[F56The Commissioners for Her Majesty's Revenue and Customs] shall use the following commodity codes for goods delivered to vessels and aircraft:

  • 9930 24 00 goods from CN chapters 1 to 24,

  • [X19930 27 00 goods from CN chapter 27,]

  • 9930 99 00: goods classified elsewhere.

F57...

In addition, the simplified partner country code ‘QR’ may be used.

Editorial Information

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[F39Article 20U.K. Goods delivered to and from offshore installations

1.For the purposes of this Article:

(a)‘offshore installation’ means equipment and devices installed and stationary in the sea outside the statistical territory of any Member State [F58and the United Kingdom];

(b)‘goods delivered to offshore installations’ means the delivery of products for the crew and for the operation of engines, machines and other equipment of offshore installation;

(c)‘goods obtained from or produced by offshore installations’ means products extracted from the seabed or subsoil, or manufactured by the offshore installation.

2.Statistics relating to the trading of goods between Member States [F59and the United Kingdom] shall record:

(a)an arrival, where goods are delivered from:

(i)

[F60a] Member State to an offshore installation established in an area where the [F61United Kingdom] has exclusive rights to exploit that seabed or subsoil;

(ii)

an offshore installation established in an area where [F60a] Member State has exclusive rights to exploit that seabed or subsoil to the [F61United Kingdom];

(iii)

an offshore installation established in an area where [F60a] Member State has exclusive rights to exploit that seabed or subsoil to an offshore installation in an area where the [F61United Kingdom] has exclusive rights to exploit that seabed or subsoil;

(b)a dispatch, where goods are delivered to:

(i)

[F60a] Member State from an offshore installation established in an area where the [F61United Kingdom] has exclusive rights to exploit that seabed or subsoil;

(ii)

an offshore installation established in an area where [F60a] Member State has exclusive rights to exploit that seabed or subsoil from the [F61United Kingdom];

(iii)

an offshore installation established in an area where [F60a] Member State has exclusive rights to exploit that seabed or subsoil from an offshore installation established in an area where the [F61United Kingdom] has exclusive rights to exploit that seabed or subsoil.

3.[F62The Commissioners for Her Majesty's Revenue and Customs] shall use the following commodity codes for goods delivered to offshore installations:

  • 9931 24 00: goods from CN chapters 1 to 24,

  • 9931 27 00: goods from CN chapter 27,

  • 9931 99 00: goods classified elsewhere.

For those deliveriesF63... the simplified partner Member State code ‘QV’ may be used.]

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[F39Article 21U.K. Sea products

1.For the purposes of this Article:

(a)‘sea products’ means fishery products, minerals, salvage and all other products which have not yet been landed by seagoing vessels;

(b)a vessel shall be deemed to belong to the [F64United Kingdom if that is] where the taxable person who exercises the economic ownership of the vessel defined in Article 17(1)(c) is established.

2.Statistics relating to the trading of goods between Member States [F65and the United Kingdom] on sea products shall cover the following arrivals and dispatches:

(a)the landing of sea products in the reporting Member State’s ports, or their acquisition by vessels belonging to the [F66United Kingdom] from vessels belonging to [F67a] Member State. These transactions shall be treated as arrivals;

(b)the landing of sea products in [F67a] Member State’s ports from a vessel belonging to the [F66United Kingdom], or their acquisition by vessels belonging to [F67a] Member State from vessels belonging to the [F66United Kingdom]. These transactions shall be treated as dispatches.

3.On arrival, the partner Member State shall be a Member State where the taxable person who exercises the economic ownership of the vessel, which is carrying out the capturing, is established and, on dispatch, [F68a] Member State where the sea products are landed or where the taxable person who exercises the economic ownership of the vessel, acquiring the sea products, is established.

4.Provided that there is no conflict with other F69... law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declaration.]

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[F39Article 22U.K. Spacecraft

1.For the purposes of this Article:

(a)‘spacecraft’ means vehicles which are able to travel outside the earth’s atmosphere;

(b)‘economic ownership’ means the right of a taxable person to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.

2.The launching of a spacecraft for which economic ownership has been transferred between two taxable persons [F70one of whom is] established in [F71the United Kingdom] shall be recorded:

(a)as a dispatch in the [F72country] of construction of the finished spacecraft;

(b)as an arrival in the [F72country] where the new owner is established.

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

(a)the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs;

(b)the data on the partner Member State shall be the [F73country] of construction of the finished spacecraft, on arrival, and the [F73country] where the new owner is established, on dispatch.

4.Provided that there is no conflict with other F74... law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declarations.]

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Article 23U.K. [F12Electricity and gas]

[F121.Statistics relating to the trading of goods between Member States [F75and the United Kingdom] shall cover dispatches and arrivals of electricity and natural gas.

2.Provided that there is no conflict with other F76... legislation, national authorities shall have access to all available additional data sources other than those of the Intrastat System or the Single Administrative Document for customs or fiscal purposes which they may need F77.... National authorities may require that information is provided directly by operators established in the [F78United Kingdom] which own or operate the national transmission network for electricity or natural gas.]

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Article 24U.K.Military goods

1.Statistics relating to the trading of goods between Member States [F80and the United Kingdom] shall cover dispatches and arrivals of goods intended for military use.

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CHAPTER 6U.K.DATA TRANSMISSION TO EUROSTAT

F82Article 25U.K.

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CHAPTER 7U.K.QUALITY REPORT

F83Article 26U.K.

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CHAPTER 8U.K.FINAL PROVISIONS

Article 27U.K.

Regulation (EC) No 1901/2000 and Regulation (EEC) No 3590/92 are hereby repealed with effect from 1 January 2005.

Article 28U.K.

This Regulation shall enter into force on the twentieth day following its publication in the Official Journal of the European Union.

It shall apply from 1 January 2005.

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