CHAPTER 3

COLLECTION OF INTRASTAT INFORMATION

Partner Member State and country of origin
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.

Value of the goods
Article 8
1
The value of the goods shall be the taxable amount which is the value to be determined for value added tax purposes ....
For products subject to duties, the amount of these duties shall be excluded.
Whenever the taxable amount does not have to be declared for 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.
2
Additionally,
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:
a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
the official rate of exchange ... applicable to calculating the value for customs purposes ....

Quantity of the goods
Article 9
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
opposite the subheadings concerned, the list of which is published in Part I ‘Preliminary provisions’ of the said Regulation.
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.

Nature of transaction
Article 10
The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. 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.
The Commissioners for Her Majesty's Revenue and Customs
may collect code numbers
... in column B
....

Delivery terms
Article 11
The Commissioners for Her Majesty's Revenue and Customsmay collect the delivery terms according to Article 9(2)(d) of Regulation (EC) No 638/2004 using the codes specified in Annex IV to this Regulation.

Mode of transport
Article 12
The Commissioners for Her Majesty's Revenue and Customs may collect the mode of transport according to Article 9(2)(e) of Regulation (EC) No 638/2004 using the codes specified in Annex V to this Regulation.
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
).
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.
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.
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.
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)
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)