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

CHAPTER 3 U.K. COLLECTION OF INTRASTAT INFORMATION

Article 7 U.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 8 U.K. Value of the goods

1. The value of the goods shall be the taxable amount which is the value to be determined for [F1 value added tax] purposes F2 ....

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

Whenever the taxable amount does not have to be declared for [F1 value 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.

[F3 2. Additionally, [F4 the 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:

F5 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the official rate of exchange F6 ... applicable to calculating the value for customs purposesF6 ....

Textual Amendments

F1 Words in Art. 8(1) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

F2 Words in Art. 8(1) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F3 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.

F4 Words in Art. 8(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(3); 2020 c. 1, Sch. 5 para. 1(1)

F5 Art. 8(3)(a) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(2); 2020 c. 1, Sch. 5 para. 1(1)

F6 Words in Art. 8(3)(b) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(c); 2020 c. 1, Sch. 5 para. 1(1)

[F7 Article 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.

[F8 3. 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.]]

Textual Amendments

F7 Substituted by Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods.

F8 Art. 9(3) inserted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(4); 2020 c. 1, Sch. 5 para. 1(1)

Article 10 U.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. [F9 The 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.

[F10 [F9 The Commissioners for Her Majesty's Revenue and Customs] may collect code numbers F11 ... in column B F11 ....]

Textual Amendments

F9 Words in Art. 10 substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(5); 2020 c. 1, Sch. 5 para. 1(1)

F10 Inserted by Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods.

F11 Words in Art. 10 omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(d); 2020 c. 1, Sch. 5 para. 1(1)

Article 11 U.K. Delivery terms

[F12 The Commissioners for Her Majesty's Revenue and Customs][F13 may] collect the delivery terms according to Article 9(2)(d) of Regulation (EC) No 638/2004 [F13 using] the codes specified in Annex IV to this Regulation.

Textual Amendments

F12 Words in Art. 11 substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(5); 2020 c. 1, Sch. 5 para. 1(1)

F13 Word in Art. 11 substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(e); 2020 c. 1, Sch. 5 para. 1(1)

Article 12 U.K. Mode of transport

[F14 The Commissioners for Her Majesty's Revenue and Customs] [F15 may] collect the mode of transport according to Article 9(2)(e) of Regulation (EC) No 638/2004 [F15 using] the codes specified in Annex V to this Regulation.

Textual Amendments

F14 Words in Art. 12 substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(5); 2020 c. 1, Sch. 5 para. 1(1)

F15 Word in Art. 12 substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(e); 2020 c. 1, Sch. 5 para. 1(1)

(1)

[F7 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 ).]

Textual Amendments

F7 Substituted by Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods.