Commission Regulation (EU) No 113/2010Show full title

CHAPTER 2 U.K. DATA DEFINITION AND SPECIFICATION

Article 2 U.K. Trade flow codes

The following codes shall be used for data derived from customs records on the trade flow:

1

—

when an import is recorded,

2

—

when an export is recorded.

Article 3 U.K. Reference period

1. The reference period shall indicate the calendar year and month in which the goods are imported or exported.

When the customs declaration is the source for records on imports and exports, the reference period shall indicate the calendar year and month when the declaration is accepted by customs authorities.

2. The data on the reference period shall be a six-digit numerical code, where the first four digits indicate the year and the last two digits indicate the month.

Article 4 U.K. Statistical value

1. [F1 The statistical value shall be based on the value of the goods at the time and place they cross the border of the [F2 United Kingdom] where the goods are located at the time of release into the customs procedure, by entering it (imports) or by leaving it (exports).]

The statistical value shall be calculated on the basis of the value of the goods referred to in paragraph 2 and, where necessary, adjusted for the costs of transport and insurance according to paragraph 4.

2. With respect to the valuation principles laid down in the agreement on the implementation of Article VII of the General Agreement on Tariffs and Trade (WTO customs valuation agreement), the value of the goods for imports or exports shall be:

(a) in the event of a sale or purchase, the price actually paid or payable for the imported or exported goods, excluding arbitrary or fictitious values;

(b) in other cases, the price which would have been paid in the event of sale or purchase.

The customs value shall be used if determined according to the [F3 Taxation (Cross-border Trade) Act 2018] for goods released for free circulation.

3. The value of goods involved in processing operations shall be determined on a gross basis as follows:

(a) the value of the unprocessed goods shall be established for goods with a view to processing;

(b) the value of the unprocessed goods plus the added value of the processing activity shall be established for goods following processing.

[F1 4. The value as referred to in paragraphs 2 and 3 shall be adjusted, where necessary, in such a way that the statistical value contains solely and entirely the costs of transport and insurance performed to deliver the goods from the place of their departure to the border of the [F4 United Kingdom] where the goods are located at the time of release into the customs procedure (CIF-type value on imports, FOB-type value on exports).]

5. The statistical value shall be expressed in the national currency of the [F5 United Kingdom] F6 .... Where a conversion of currency is necessary for expressing the statistical value in the national currency, [F7 the rate of exchange to be used shall be the one specified in the public notice under the Taxation (Cross-border Trade) Act 2018, section 18(3)]

F8 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F8 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Substituted by Commission Regulation (EU) 2016/2119 of 2 December 2016 amending Regulation (EC) No 471/2009 of the European Parliament and of the Council and Commission Regulation (EU) No 113/2010 as regards the adaptation of the list of customs procedures and the definition of the data (Text with EEA relevance).

F2 Words in Art. 4(1) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(3); 2020 c. 1, Sch. 5 para. 1(1)

F3 Words in Art. 4(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(5); 2020 c. 1, Sch. 5 para. 1(1)

F4 Words in Art. 4(4) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(3); 2020 c. 1, Sch. 5 para. 1(1)

F5 Words in Art. 4(5) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(3); 2020 c. 1, Sch. 5 para. 1(1)

F6 Words in Art. 4(5) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(a)(i); 2020 c. 1, Sch. 5 para. 1(1)

F7 Words in Art. 4(5) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F8 Art. 4(5)(a)(b) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(2); 2020 c. 1, Sch. 5 para. 1(1)

Article 5 U.K. Quantity

The data on the quantity shall be indicated as follows:

(a)

the net mass expressed in kilograms, which is the mass of the goods excluding all packaging; and

(b)

where applicable, the supplementary unit expressed in the respective measurement unit, according to the Combined Nomenclature in force.

F9 Article 6 U.K. Importing and exporting Member States

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F9 Art. 6 revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(2); 2020 c. 1, Sch. 5 para. 1(1)

Article 7 U.K. Partner countries

1. The data on the partner countries shall be coded in accordance with the Geonomenclature in force.

2. On import, the data on the country of origin shall indicate the country in which the goods are wholly produced or the last substantial transformation took place in accordance with the provisions of [F10 or under] the [F11 Taxation (Cross-border Trade) Act 2018] laying down the rules on non-preferential origin.

[F1 On import, the data on the country of consignment/dispatch shall indicate the F12 ... non-member country [F13 (one outside the United Kingdom and that is not a member State)] from which the goods were initially [F14 dispatched to the United Kingdom]F15 ..., if neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate F12 ... non-member country [F13 (one outside the United Kingdom and that is not a member State)]. If such a stoppage or commercial transaction has taken place, the data shall indicate the last intermediate F12 ... non-member country [F13 (one outside the United Kingdom and that is not a member State)].]

3. On export, data on the country of last known destination shall indicate the last non-member country [F16 (one outside the United Kingdom and that is not a member State)] to which it is known at the time of release into the customs procedure F17 ... that the goods are to be delivered.

Textual Amendments

F1 Substituted by Commission Regulation (EU) 2016/2119 of 2 December 2016 amending Regulation (EC) No 471/2009 of the European Parliament and of the Council and Commission Regulation (EU) No 113/2010 as regards the adaptation of the list of customs procedures and the definition of the data (Text with EEA relevance).

F10 Words in Art. 7(2) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(b)(i); 2020 c. 1, Sch. 5 para. 1(1)

F11 Words in Art. 7(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(5); 2020 c. 1, Sch. 5 para. 1(1)

F12 Words in Art. 7(2) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(b)(ii); 2020 c. 1, Sch. 5 para. 1(1)

F13 Words in Art. 7(2) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(b)(iii); 2020 c. 1, Sch. 5 para. 1(1)

F14 Words in Art. 7(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(b)(iv); 2020 c. 1, Sch. 5 para. 1(1)

F15 Words in Art. 7(2) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(b)(v); 2020 c. 1, Sch. 5 para. 1(1)

F16 Words in Art. 7(3) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(c)(i); 2020 c. 1, Sch. 5 para. 1(1)

F17 Words in Art. 7(3) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(c)(ii); 2020 c. 1, Sch. 5 para. 1(1)

Article 8 U.K. Goods code

The data on the goods shall be coded:

(a)

on imports, according to the goods code of the Taric subheading;

(b)

on exports, according to the goods code of the Combined Nomenclature subheading.

Article 9 U.K. Statistical procedure

1. The statistical procedure shall identify the different characteristics used in distinguishing trade transactions, in particular according to their placement under a customs procedure.

2. The statistical procedure code shall be a code derived, if applicable, from the F18 ... code indicating the declared procedure pursuant to the [F19 Taxation (Cross-border Trade) Act 2018]. The following codes shall be used:

1

—

normal imports or exports,

2

—

imports or exports covered by the customs inward processing procedure,

3

—

imports or exports covered by the customs outward processing procedure,

9

—

imports or exports not recorded from customs declarations.

Textual Amendments

F18 Words in Art. 9 omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(d); 2020 c. 1, Sch. 5 para. 1(1)

F19 Words in Art. 9(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(5); 2020 c. 1, Sch. 5 para. 1(1)

Article 10 U.K. Nature of transaction

1. The nature of transaction shall identify the different characteristics which are required to determine the scope of trade in goods based on customs declarations, in order to reconcile trade statistics for Balance of Payments and National Accounts purposes and for other characteristics of statistical relevance.

2. The data on the nature of transaction shall be coded as specified in Annex II. [F20 The Commissioners for Her Majesty's Revenue and Customs] shall apply the codes in column A or a combination of the codes in column A and their subdivisions in column B indicated in that Annex.

Textual Amendments

F20 Words in Art. 10(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(4); 2020 c. 1, Sch. 5 para. 1(1)

Article 11 U.K. Preferential treatment on imports

1. The data on preferential treatment shall be the tariff treatment indicated by the preference code according to the classification laid [F21 down by or under] the [F22 Taxation (Cross-border Trade) Act 2018].

2. The data shall refer to the preferential treatment applied or granted by the customs authorities.

Textual Amendments

F21 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), 12(1)(e); 2020 c. 1, Sch. 5 para. 1(1)

F22 Words in Art. 11(1) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(5); 2020 c. 1, Sch. 5 para. 1(1)

Article 12 U.K. Mode of transport

1. The data on the mode of transport at the frontier and the internal mode of transport shall be coded as set out in Annex III.

The mode of transport at the frontier shall indicate the active means of transport by which, on export, the goods are presumed to leave the statistical territory of the [F23 United Kingdom] and, on import, the goods are presumed to have entered the statistical territory of the [F23 United Kingdom].

The internal mode of transport shall indicate, if applicable, the active means of inland transport by which the goods reach the place of arrival, on import, or are presumed to have left the place of departure, on export.

2. The following codes shall be used for the data on the container:

0

—

if goods are not transported in containers when crossing the border of the statistical territory of the [F23 United Kingdom],

1

—

if goods are transported in containers when crossing the border of the statistical territory of the [F23 United Kingdom].

Textual Amendments

F23 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), 12(1)(f); 2020 c. 1, Sch. 5 para. 1(1)

[F1 Article 13 U.K. Trader identification

The data on the trader shall be an appropriate identification number assigned to the importer, on import, and to the exporter, on export.]

Textual Amendments

F1 Substituted by Commission Regulation (EU) 2016/2119 of 2 December 2016 amending Regulation (EC) No 471/2009 of the European Parliament and of the Council and Commission Regulation (EU) No 113/2010 as regards the adaptation of the list of customs procedures and the definition of the data (Text with EEA relevance).

Article 14 U.K. Invoicing currency

The data on the invoicing currency shall be derived, if applicable, from the customs declaration and coded as follows:

0

—

where the currency is indicated in the national currency F24 ...,

1

—

where the currency is indicated in euro,

2

—

where the currency is indicated in US dollars,

3

—

where the currency is indicated in a currency other than the national currency F24 ..., euro or US dollars.

Textual Amendments

F24 Words in Art. 14 omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(g); 2020 c. 1, Sch. 5 para. 1(1)