CHAPTER 3COLLECTION OF INTRASTAT INFORMATION

Article 7Partner 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 8Value of the goods

1.

The value of the goods shall be the taxable amount which is the value to be determined for F1value 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 F1value 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.

F32.

Additionally, F4the 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....

F7Article 9Quantity 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 2658/876 opposite the subheadings concerned, the list of which is published in Part I ‘Preliminary provisions’ of the said Regulation.

F83.

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.

Article 10Nature of transaction

The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. F9The 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.

F10F9The Commissioners for Her Majesty's Revenue and Customs may collect code numbers F11... in column B F11....

Article 11Delivery terms

F12The Commissioners for Her Majesty's Revenue and CustomsF13may collect the delivery terms according to Article 9(2)(d) of Regulation (EC) No 638/2004 F13using the codes specified in Annex IV to this Regulation.

Article 12Mode of transport

F14The Commissioners for Her Majesty's Revenue and Customs F15may collect the mode of transport according to Article 9(2)(e) of Regulation (EC) No 638/2004 F15using the codes specified in Annex V to this Regulation.