- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y’i mabwysiadwyd gan yr UE)
Commission Regulation (EC) No 1982/2004Dangos y teitl llawn
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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Rhagor o Adnoddau
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Legislation originating from the EU
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
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Changes over time for: CHAPTER 3
Changes to legislation:
There are outstanding changes not yet made to Commission Regulation (EC) No 1982/2004. Any changes that have already been made to the legislation appear in the content and are referenced with annotations.
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- 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)
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 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.
[F2Article 9 U.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.]
Textual Amendments
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. 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.
[F3Member States may collect code numbers for national purposes in column B provided that only the code numbers of column A are transmitted to the Commission.]
Textual Amendments
Article 11U.K.Delivery terms
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 12U.K.Mode of transport
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.
(1)
[F2 OJ L 256, 7.9.1987, p. 1 . Regulation as last amended by Regulation (EC) No 493/2005 ( OJ L 82, 31.3.2005, p. 1 ).]
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