
CHAPTER 1
Article 1 
This Regulation sets up the necessary measures for implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council.
Article 2 
The goods listed in Annex I to this Regulation shall be excluded from statistics relating to the trading of goods between Member States to be transmitted to the Commission (Eurostat).
Article 3 

1. Member States may adapt the period of reference for Community goods on which VAT becomes chargeable on intra-Community acquisitions according to Article 6(2) of Regulation (EC) No 638/2004.The reference period may then be defined as the calendar month during which the chargeable event occurs.
2. Member States may adapt the period of reference where the Customs declaration is used in support of the information according to Article 6(2) of Regulation (EC) No 638/2004.The reference period may then be defined as the calendar month during which the declaration is accepted by Customs.
CHAPTER 2
Article 4 

1. The parties responsible for providing the information for the Intrastat System have the obligation to prove, at the request of the national authority, the correctness of the provided statistical information.
2. The obligation according to paragraph 1 is limited to data which the provider of statistical information has to deliver to the competent tax administration in connection with his or her intra-Community movements of goods.
Article 5 

1. The tax administration responsible in each Member State shall provide to the national authorities the following information in order to identify the persons who have declared goods for fiscal purposes:
(a) full name of the natural or legal person;
(b) full address including post code;
(c) identification number according to Article 9(1)(a) of Regulation (EC) No 638/2004.
2. The tax administration responsible in each Member State shall provide to the national authorities for each natural or legal person in accordance with Directive 77/388/EEC:
(a) the taxable amount of intra-Community acquisitions and deliveries of goods;
(b) the tax period.
Article 6 
The additional information referred to in Article 8(2)(b) of Regulation (EC) No 638/2004 concerns at least the national VIES data (VAT Information Exchange System data).
CHAPTER 3
Article 7 
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 8 

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.
2. Additionally, Member States may also collect the statistical value of the goods, as defined in the Annex to Regulation (EC) No 638/2004, from part of the providers of information whose trade shall amount to a maximum of 70 % of the relevant Member State’s total trade expressed in value.
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.
Article 9 

1. The net mass shall be given in kilograms. However, the specification of net mass for the subheadings of the Combined Nomenclature hereinafter referred to as ‘CN’ as established by Council Regulation (EEC) No 2658/87 set out in Annex II to this Regulation shall not be requested from the parties responsible for providing information.
2. The supplementary units shall be mentioned in accordance with the information set out in Council Regulation (EEC) No 2658/87, opposite the subheadings concerned, the list of which is published in Part I ‘Preliminary provisions’ of the said Regulation.
Article 10 
The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. Member States 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.
Article 11 
Member States which collect the delivery terms according to Article 9(2)(d) of Regulation (EC) No 638/2004 may use the codes specified in Annex IV to this Regulation.
Article 12 
Member States which collect the mode of transport according to Article 9(2)(e) of Regulation (EC) No 638/2004 may use the codes specified in Annex V to this Regulation.
CHAPTER 4
Article 13 

1. Member States shall calculate their thresholds for the year following the current calendar year on the basis of the latest available results for their trade with other Member States 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 trade with other Member States during the previous year exceeds the applicable thresholds, or
(b) when the cumulative value of trade with other Member States 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.
3. Parties responsible for providing information according to the simplified rules of Article 10(4)(c) of Regulation (EC) No 638/2004 shall use the code 9950 00 00 for reporting the residual products.
4. For individual transactions whose value is less than EUR 200, 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.National authorities:
(a) may refuse or limit application of this simplification if they consider that the aim of maintaining a satisfactory quality of statistical information overrides the desirability of reducing the reporting burden;
(b) may require parties responsible for providing information to ask in advance to be allowed to make use of the simplification.
CHAPTER 5
Article 14 
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 for data to be transmitted to the Commission (Eurostat).
Article 15 

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 may cover only dispatches and arrivals of component parts used for the construction of industrial plants or the re-use of industrial plants.
3. Member States applying paragraph 2 may apply the following particular provisions on condition that the overall statistical value of a given industrial plant exceeds 3 million EUR, unless they are complete industrial plants for re-use:
(a) The commodity codes shall be composed as follows:
— 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.
Article 16 

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.
2. Member States shall transmit data on arrivals or dispatches of staggered consignments only once, in the month that the last consignment arrives or is dispatched.
Article 17 

1. For the purposes of this Article:
(a) ‘vessel’ means a vessel used for sea transport, referred to in Additional Notes 1 and 2 of Chapter 89 of the CN, and warships;
(b) ‘aircraft’ means aeroplanes falling within CN code 8802 for civilian use, provided they are used by an airline, or for military use;
(c) ‘ownership of a vessel or aircraft’ means the fact of a natural or legal person’s registration as owner of a vessel or an aircraft.
2. Statistics relating to the trading of goods between Member States on vessels and aircraft shall cover only the following dispatches and arrivals:
(a) the transfer of ownership of a vessel or aircraft, from a natural or legal person established in another Member State to a natural or legal person established in the reporting Member State. This transaction shall be treated as an arrival;
(b) the transfer of ownership of a vessel or aircraft from a natural or legal person established in the reporting Member State to a natural or legal person established in another Member State. This transaction shall be treated as a dispatch.If the vessel or aircraft is new the dispatch is recorded in the Member State of construction;
(c) the dispatches and arrivals of vessels or aircraft pending or following processing under contract as defined in Annex III, footnote (e).
3. Member States shall apply the following specific provisions on statistics relating to the trading of goods between Member States:
(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 which would be invoiced -transport and insurance costs being excluded - in case of sale or purchase of the whole vessel or aircraft;
(c) the partner Member State for the reporting Member State shall be:
— the Member State of construction, on arrival in the case of new vessel or aircraft constructed in the European Union,
— in the other cases the partner Member State shall be the Member State where the natural or legal person transferring the ownership of the vessel or aircraft is established, on arrival, or the natural or legal person to whom the ownership of the vessel or aircraft is transferred, on dispatch.
(d) the reference period for arrivals and dispatches referred to in paragraphs 2(a) and (b) shall be the month where the transfer of ownership takes place.
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.
Article 18 
Member States may apply simplified national provisions for motor vehicle and aircraft parts, provided that they keep the Commission (Eurostat) informed on their particular practice before application.
Article 19 

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;
(b) vessels or aircraft shall be deemed to belong to the Member State in which the vessel or aircraft is registered.
2. Statistics relating to the trading of goods between Member States shall cover only dispatches of goods delivered on the territory of the reporting Member State to vessels and aircraft belonging to another Member State. Dispatches shall cover all goods defined in Article 3(2)(a) and (b) of Regulation (EC) No 638/2004.
3. Member States shall use the following commodity codes for goods delivered to vessels and aircraft:
— 9930 24 00 goods from CN chapters 1 to 24,
— 9930 27 00 goods from CN chapters 1 to 24,
— 9930 99 00: goods classified elsewhere.The transmission of data on the quantity is optional. However, the data on net mass shall be transmitted on goods belonging to chapter 27.In addition, the simplified partner country code ‘QR’ may be used.
Article 20 

1. For the purposes of this Article:
(a) ‘offshore installation’ means the equipment and devices installed and stationary in the sea outside the statistical territory of any given country;
(b) these offshore installations shall be deemed to belong to that Member State in which the natural or legal person responsible for their commercial use is established.
2. Statistics relating to the trading of goods between Member States shall cover dispatches and arrivals of goods delivered to and from these offshore installations.
3. Member States shall use the following commodity codes for goods destined for the operators of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation:
— 9931 24 00: goods from the CN chapters 1 to 24,
— 9931 27 00: goods from the CN Chapter 27,
— 9931 99 00: goods classified elsewhere.The transmission of data on the quantity is optional. However, the data on net mass shall be transmitted on goods belonging to chapter 27.The simplified partner country code ‘QV’ may be used.
Article 21 

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 sea going vessels;
(b) sea products shall be deemed to belong to that Member State where the vessel, which is carrying out the capturing, is registered.
2. Statistics relating to the trading of goods between Member States shall cover the following dispatches and arrivals:
(a) arrivals when sea products are landed in the reporting Member State’s ports or acquired by vessels registered in the reporting Member State from a vessel registered in another Member State;
(b) dispatches when sea products are landed in another Member State’s ports or acquired by vessels registered in another Member State from a vessel registered in the reporting Member State.
3. The partner Member State shall be, on arrival, the Member State where the vessel, which is carrying out the capturing, is registered and, on dispatch, the Member State where the sea product is landed or the vessel acquiring the sea product is registered.
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.
Article 22 

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.
Article 23 

1. Statistics relating to the trading of goods between Member States shall cover dispatches and arrivals of electricity.
2. 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 transmit data on the trading of electricity between Member States to the Commission (Eurostat).
3. The statistical value transmitted to the Commission (Eurostat) may be based on estimates. Member States have to inform the Commission (Eurostat) on the methodology used for the estimate before application.
Article 24 

1. Statistics relating to the trading of goods between Member States shall cover dispatches and arrivals of goods intended for military use.
2. Member States may transmit less detailed information than indicated in Article 9(1) points (b) to (h) of Regulation (EC) No 638/2004 when the information falls under military secrecy in compliance with the definitions in force in the Member States. However, as a minimum, data on the total monthly statistical value of the dispatches and arrivals shall be transmitted to the Commission (Eurostat).
CHAPTER 6
Article 25 

1. Aggregated results referred to in Article 12(1)(a) of Regulation (EC) No 638/2004 are defined, for each flow, as the total value of the trade with other Member States. In addition, Member States belonging to the euro area shall provide a breakdown of their trade outside the euro area by products according to Sections of the Standard International Trade Classification, Revision 3.
2. Member States shall take all necessary measures to ensure that the collection of trade data from companies above the threshold of 97 % is exhaustive.
3. Adjustments made in application of Article 12 of Regulation (EC) No 638/2004 shall be transmitted to Eurostat with at least a breakdown by partner country and commodity code at two digit level of the CN.
4. As regards the statistical value of the goods, Member States shall estimate this value, where not collected.
5. Member States having adapted the reference period according to Article 3(1) shall ensure that monthly results are transmitted to the Commission (Eurostat), using estimates if necessary, when the reference period for fiscal purposes does not correspond with a calendar month.
6. Member States shall transmit data declared confidential to the Commission (Eurostat) so that they may be published at least under the original first two-digits of the CN code if the confidentiality is thereby assured.
7. When monthly results already transmitted to the Commission (Eurostat) are subject to revisions, Member States shall transmit revised results no later than in the month following the availability of revised data.
CHAPTER 7
Article 26 

1. Member States shall supply the Commission (Eurostat) no later than 10 months following the calendar year with a quality report containing all information that it requests to assess the quality of the data transmitted.
2. The quality report aims at covering quality of statistics with reference to the following dimensions:
— relevance of statistical concepts,
— accuracy of estimates,
— timeliness in transmission of results to the Commission (Eurostat),
— accessibility and clarity of the information,
— comparability of statistics,
— coherence,
— completeness.
3. The quality indicators are defined in Annex VI to this Regulation.
CHAPTER 8
Article 27 
Regulation (EC) No 1901/2000 and Regulation (EEC) No 3590/92 are hereby repealed with effect from 1 January 2005.
Article 28 
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.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 18 November 2004.
For the Commission
Joaquín ALMUNIA
Member of the Commission
ANNEX I


((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 II


 0105 11 11
 0105 11 19
 0105 11 91
 0105 11 99
 0105 12 00
 0105 19 20
 0105 19 90
 *********
 0407 00 11
 *********
 2202 10 00
 2202 90 10
 2202 90 91
 2202 90 95
 2202 90 99
 *********
 2203 00 01
 2203 00 09
 2203 00 10
 *********
 2204 10 11
 2204 10 19
 2204 10 91
 2204 10 99
 2204 21 10
 2204 21 11
 2204 21 12
 2204 21 13
 2204 21 17
 2204 21 18
 2204 21 19
 2204 21 22
 2204 21 23
 2204 21 24
 2204 21 26
 2204 21 27
 2204 21 28
 2204 21 32
 2204 21 34
 2204 21 36
 2204 21 37
 2204 21 38
 2204 21 42
 2204 21 43
 2204 21 44
 2204 21 46
 2204 21 47
 2204 21 48
 2204 21 62
 2204 21 66
 2204 21 67
 2204 21 68
 2204 21 69
 2204 21 71
 2204 21 74
 2204 21 76
 2204 21 77
 2204 21 78
 2204 21 79
 2204 21 80
 2204 21 81
 2204 21 82
 2204 21 83
 2204 21 84
 2204 21 85
 2204 21 87
 2204 21 88
 2204 21 89
 2204 21 91
 2204 21 92
 2204 21 94
 2204 21 95
 2204 21 96
 2204 21 98
 2204 21 99
 2204 29 10
 2204 29 11
 2204 29 12
 2204 29 13
 2204 29 17
 2204 29 18
 2204 29 42
 2204 29 43
 2204 29 44
 2204 29 46
 2204 29 47
 2204 29 48
 2204 29 58
 2204 29 62
 2204 29 64
 2204 29 65
 2204 29 71
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 2204 29 75
 2204 29 77
 2204 29 78
 2204 29 82
 2204 29 83
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 2204 29 87
 2204 29 88
 2204 29 89
 2204 29 91
 2204 29 92
 2204 29 94
 2204 29 95
 2204 29 96
 2204 29 98
 2204 29 99
 *********
 2205 10 10
 2205 10 90
 2205 90 10
 2205 90 90
 *********
 2206 00 10
 2206 00 31
 2206 00 39
 2206 00 51
 2206 00 59
 2206 00 81
 *********
 2207 10 00
 2207 20 00
 *********
 2209 00 99
 *********
 2716 00 00
 *********
 3702 51 00
 3702 53 00
 3702 54 10
 3702 54 90
 *********
 5701 10 10
 5701 10 90
 5701 90 10
 5701 90 90
 *********
 5702 20 00
 5702 31 10
 5702 31 80
 5702 32 10
 5702 32 90
 5702 39 00
 5702 41 00
 5702 42 00
 5702 49 00
 5702 51 00
 5702 52 10
 5702 52 90
 5702 59 00
 5702 91 00
 5702 92 10
 5702 92 90
 5702 99 00
 *********
 5703 10 00
 5703 20 11
 5703 20 19
 5703 20 91
 5703 20 99
 5703 30 11
 5703 30 19
 5703 30 81
 5703 30 89
 5703 90 10
 5703 90 90
 *********
 5704 10 00
 5704 90 00
 *********
 5705 00 10
 5705 00 30
 5705 00 90
 *********
 6101 10 10
 6101 10 90
 6101 20 10
 6101 20 90
 6101 30 10
 6101 30 90
 6101 90 10
 6101 90 90
 *********
 6102 10 10
 6102 10 90
 6102 20 10
 6102 20 90
 6102 30 10
 6102 30 90
 6102 90 10
 6102 90 90
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 6103 11 00
 6103 12 00
 6103 19 00
 6103 21 00
 6103 22 00
 6103 23 00
 6103 29 00
 6103 31 00
 6103 32 00
 6103 33 00
 6103 39 00
 6103 41 00
 6103 42 00
 6103 43 00
 6103 49 00
 *********
 6104 11 00
 6104 12 00
 6104 13 00
 6104 19 00
 6104 21 00
 6104 22 00
 6104 23 00
 6104 29 00
 6104 31 00
 6104 32 00
 6104 33 00
 6104 39 00
 6104 41 00
 6104 42 00
 6104 43 00
 6104 44 00
 6104 49 00
 6104 51 00
 6104 52 00
 6104 53 00
 6104 59 00
 6104 61 00
 6104 62 00
 6104 63 00
 6104 69 00
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 6105 10 00
 6105 20 10
 6105 20 90
 6105 90 10
 6105 90 90
 *********
 6106 10 00
 6106 20 00
 6106 90 10
 6106 90 30
 6106 90 50
 6106 90 90
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 6107 11 00
 6107 12 00
 6107 19 00
 6107 21 00
 6107 22 00
 6107 29 00
 6107 91 00
 6107 92 00
 6107 99 00
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 6108 11 00
 6108 19 00
 6108 21 00
 6108 22 00
 6108 29 00
 6108 31 00
 6108 32 00
 6108 39 00
 6108 91 00
 6108 92 00
 6108 99 00
 *********
 6109 10 00
 6109 90 10
 6109 90 30
 6109 90 90
 *********
 6110 11 10
 6110 11 30
 6110 11 90
 6110 12 10
 6110 12 90
 6110 19 10
 6110 19 90
 6110 20 10
 6110 20 91
 6110 20 99
 6110 30 10
 6110 30 91
 6110 30 99
 6110 90 10
 6110 90 90
 *********
 6112 11 00
 6112 12 00
 6112 19 00
 6112 31 10
 6112 31 90
 6112 39 10
 6112 39 90
 6112 41 10
 6112 41 90
 6112 49 10
 6112 49 90
 *********
 6115 11 00
 6115 12 00
 6115 19 00
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 6210 20 00
 6210 30 00
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 6211 11 00
 6211 12 00
 6211 20 00
 6211 32 31
 6211 32 41
 6211 32 42
 6211 33 31
 6211 33 41
 6211 33 42
 6211 42 31
 6211 42 41
 6211 42 42
 6211 43 31
 6211 43 41
 6211 43 42
 *********
 6212 10 10
 6212 10 90
 6212 20 00
 6212 30 00
 *********
 6401 10 10
 6401 10 90
 6401 91 00
 6401 92 10
 6401 92 90
 6401 99 00
 *********
 6402 12 10
 6402 12 90
 6402 19 00
 6402 20 00
 6402 30 00
 6402 91 00
 6402 99 10
 6402 99 31
 6402 99 39
 6402 99 50
 6402 99 91
 6402 99 93
 6402 99 96
 6402 99 98
 *********
 6403 12 00
 6403 19 00
 6403 20 00
 6403 30 00
 6403 40 00
 6403 51 11
 6403 51 15
 6403 51 19
 6403 51 91
 6403 51 95
 6403 51 99
 6403 59 11
 6403 59 31
 6403 59 35
 6403 59 39
 6403 59 50
 6403 59 91
 6403 59 95
 6403 59 99
 6403 91 11
 6403 91 13
 6403 91 16
 6403 91 18
 6403 91 91
 6403 91 93
 6403 91 96
 6403 91 98
 6403 99 11
 6403 99 31
 6403 99 33
 6403 99 36
 6403 99 38
 6403 99 50
 6403 99 91
 6403 99 93
 6403 99 96
 6403 99 98
 *********
 6404 11 00
 6404 19 10
 6404 19 90
 6404 20 10
 6404 20 90
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 6405 10 00
 6405 20 10
 6405 20 91
 6405 20 99
 6405 90 10
 6405 90 90
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 7101 10 00
 7101 21 00
 7101 22 00
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 7103 91 00
 7103 99 00
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 7104 10 00
 7104 20 00
 7104 90 00
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 7105 10 00
 7105 90 00
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 7106 10 00
 7106 91 10
 7106 91 90
 7106 92 20
 7106 92 80
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 7108 11 00
 7108 12 00
 7108 13 10
 7108 13 80
 7108 20 00
 *********
 7110 11 00
 7110 19 10
 7110 19 80
 7110 21 00
 7110 29 00
 7110 31 00
 7110 39 00
 7110 41 00
 7110 49 00
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 7116 10 00
 7116 20 11
 7116 20 19
 7116 20 90
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 8504 10 10
 8504 10 91
 8504 10 99
 8504 21 00
 8504 22 10
 8504 22 90
 8504 23 00
 8504 31 10
 8504 31 31
 8504 31 39
 8504 31 90
 8504 32 10
 8504 32 30
 8504 32 90
 8504 33 10
 8504 33 90
 8504 34 00
 8504 40 10
 8504 40 20
 8504 40 50
 8504 40 93
 8504 50 10
 *********
 8518 21 90
 8518 22 90
 8518 29 20
 8518 29 80
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 8539 10 10
 8539 10 90
 8539 21 30
 8539 21 92
 8539 21 98
 8539 22 10
 8539 29 30
 8539 29 92
 8539 29 98
 8539 31 10
 8539 31 90
 8539 32 10
 8539 32 50
 8539 32 90
 8539 39 00
 8539 41 00
 8539 49 10
 8539 49 30
 *********
 8540 11 11
 8540 11 13
 8540 11 15
 8540 11 19
 8540 11 91
 8540 11 99
 8540 12 00
 8540 20 10
 8540 20 80
 8540 40 00
 8540 50 00
 8540 71 00
 8540 72 00
 8540 79 00
 8540 81 00
 8540 89 00
 *********
 8542 21 01
 8542 21 05
 8542 21 11
 8542 21 13
 8542 21 15
 8542 21 17
 8542 21 20
 8542 21 25
 8542 21 31
 8542 21 33
 8542 21 35
 8542 21 37
 8542 21 39
 8542 21 45
 8542 21 50
 8542 21 69
 8542 21 71
 8542 21 73
 8542 21 81
 8542 21 83
 8542 21 85
 8542 21 99
 8542 29 10
 8542 29 20
 8542 29 90
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 8903 91 10
 8903 91 92
 8903 91 99
 8903 92 10
 8903 92 91
 8903 92 99
 8903 99 10
 8903 99 91
 8903 99 99
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 9001 30 00
 9001 40 20
 9001 40 41
 9001 40 49
 9001 40 80
 9001 50 20
 9001 50 41
 9001 50 49
 9001 50 80
 *********
 9003 11 00
 9003 19 10
 9003 19 30
 9003 19 90
 *********
 9006 53 10
 9006 53 90
 *********
 9202 10 10
 9202 10 90
 9202 90 30
 9202 90 80
 *********
 9204 10 00
 9204 20 00
 *********
 9205 10 00
 *********
 9207 90 10
 *********

ANNEX III
A B

1. Transactions involving actual or intended transfer of ownership against compensation (financial or otherwise) (except the transactions listed under 2, 7 and 8)
 
1.. Outright/purchase/sale
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)

2. Return of goods after registration of the original transaction under code 1; replacement of goods free of charge
 
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 contract (except those recorded under 7)
 

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

6. Particular transactions coded for national purposes
 

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 contract
 

9. Other transactions
 







ANNEX IV
 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
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)
ANNEX V
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
ANNEX VI
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. 

((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. 

— annual average delay (+ X days) or advance (– Y days) in the transmission of aggregate results, in calendar days, with reference to the legal deadline.
— annual average delay (+ X days) or advance (– Y days) in the transmission of detailed results, in calendar days, with reference to the legal deadline.

4. 
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. 
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. 
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.
