CHAPTER 2DATA DEFINITION AND SPECIFICATION
Article 2Trade 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 3Reference 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 4Statistical value
1.
F1The statistical value shall be based on the value of the goods at the time and place they cross the border of the F2United 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 F3Taxation (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.
F14.
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 F4United 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 F5United Kingdom F6.... Where a conversion of currency is necessary for expressing the statistical value in the national currency, F7the 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)
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F8(b)
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Article 5Quantity
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.
F9Article 6Importing and exporting Member States
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Article 7Partner 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 F10or under the F11Taxation (Cross-border Trade) Act 2018 laying down the rules on non-preferential origin.
F1On 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 F14dispatched to the United KingdomF15..., 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.
Article 8Goods 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 9Statistical 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 F19Taxation (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.
Article 10Nature 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. F20The 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.
Article 11Preferential treatment on imports
1.
2.
The data shall refer to the preferential treatment applied or granted by the customs authorities.
Article 12Mode 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 F23United Kingdom and, on import, the goods are presumed to have entered the statistical territory of the F23United 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:
F1Article 13Trader identification
The data on the trader shall be an appropriate identification number assigned to the importer, on import, and to the exporter, on export.
Article 14Invoicing currency
The data on the invoicing currency shall be derived, if applicable, from the customs declaration and coded as follows: