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					<dc:identifier>http://www.legislation.gov.uk/eur/2014/659/article/1</dc:identifier><dc:title>Regulation (EU) No 659/2014 of the European Parliament and of the Council of 15 May 2014 amending Regulation (EC) No 638/2004 on Community statistics relating to trading of goods between Member States as regards conferring delegated and implementing powers on the Commission for the adoption of certain measures, the communication of information by the customs administration, the exchange of confidential data between Member States and the definition of statistical value</dc:title><dct:alternative>Regulation (EU) No 659/2014 of the European Parliament and of the Council</dct:alternative><dc:description>Regulation (EU) No 659/2014 of the European Parliament and of the Council of 15 May 2014 amending Regulation (EC) No 638/2004 on Community statistics relating to trading of goods between Member States as regards conferring delegated and implementing powers on the Commission for the adoption of certain measures, the communication of information by the customs administration, the exchange of confidential data between Member States and the definition of statistical value</dc:description><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0659</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2024-06-24</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2020-12-31</dct:valid>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2014/659/contents" title="Table of Contents"/>
					
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					<atom:link rel="up" href="http://www.legislation.gov.uk/eur/2014/659" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eur/2014/659/introduction" title="Introduction; Introduction"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2014/659/introduction" title="Introduction; Introduction"/><atom:link rel="next" href="http://www.legislation.gov.uk/eur/2014/659/article/2" title="Provision; Article 2"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eur/2014/659/article/2" title="Provision; Article 2"/>
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            <Pnumber>Article 1</Pnumber>
            <P1para>
               <Text>Regulation (EC) No 638/2004 is amended as follows:</Text>
            </P1para>
            <P1para>
               <OrderedList Type="arabic" Decoration="parens">
                  <ListItem NumberOverride="(1)">
                     <Para>
                        <Text>in Article 3, paragraph 4 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P2>
                              <Pnumber PuncBefore="" PuncAfter="">4.</Pnumber>
                              <P2para>
                                 <Text>The Commission shall be empowered to adopt delegated acts in accordance with Article 13a relating to different or specific rules applying to specific goods or movements.</Text>
                              </P2para>
                           </P2>
                        </BlockAmendment>
                        <AppendText>;</AppendText>
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                        <Text>Article 5 is amended as follows:</Text>
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                     <Para>
                        <OrderedList Type="alpha" Decoration="parens">
                           <ListItem NumberOverride="(a)">
                              <Para>
                                 <Text>in paragraph 1, the word ‘Community’ is deleted;</Text>
                              </Para>
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                           <ListItem NumberOverride="(b)">
                              <Para>
                                 <Text>paragraph 2 is replaced by the following:</Text>
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                              <Para>
                                 <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter="">2.</Pnumber>
                                       <P2para>
                                          <Text>The statistical information on dispatches and arrivals of goods which are the subject of a single administrative document for customs or fiscal purposes shall be provided directly by customs to the national authorities, at least once a month.</Text>
                                       </P2para>
                                    </P2>
                                 </BlockAmendment>
                                 <AppendText>;</AppendText>
                              </Para>
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                           <ListItem NumberOverride="(c)">
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                                 <Text>the following paragraph is inserted:</Text>
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                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter="">2a.</Pnumber>
                                       <P2para>
                                          <Text>The customs administration responsible in each Member State shall, on its own initiative or at the request of the national authority, provide the national authority with any available information to identify the person who carries out dispatches and arrivals of goods covered by the customs procedures of inward processing or processing under customs control.</Text>
                                       </P2para>
                                    </P2>
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                                 <AppendText>;</AppendText>
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                     <Para>
                        <Text>Article 6 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P1group>
                              <Title>Reference period</Title>
                              <P1>
                                 <Pnumber>Article 6</Pnumber>
                                 <P1para>
                                    <Text>The reference period for the information to be provided in accordance with Article 5 shall be:</Text>
                                 </P1para>
                                 <P1para>
                                    <OrderedList Type="alpha" Decoration="parens">
                                       <ListItem NumberOverride="(a)">
                                          <Para>
                                             <Text>the calendar month of dispatch or arrival of the goods;</Text>
                                          </Para>
                                       </ListItem>
                                       <ListItem NumberOverride="(b)">
                                          <Para>
                                             <Text>the calendar month during which the chargeable event occurs for the Community goods on which VAT becomes chargeable on intra-Community acquisitions and supplies; or</Text>
                                          </Para>
                                       </ListItem>
                                       <ListItem NumberOverride="(c)">
                                          <Para>
                                             <Text>the calendar month during which the declaration is accepted by customs where the customs declaration is used as data sources.</Text>
                                          </Para>
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                                 </P1para>
                              </P1>
                           </P1group>
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                        <AppendText>;</AppendText>
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                     <Para>
                        <Text>in Article 9(1), the second subparagraph is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <Para>
                              <Text>Definitions of the statistical data referred to in points (e) to (h) are laid down in the Annex. The Commission shall adopt, by means of implementing acts, the arrangements to collect that information, in particular the codes and the format to be employed.</Text>
                           </Para>
                           <Para>
                              <Text>Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 14(2).</Text>
                           </Para>
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                        <AppendText>;</AppendText>
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                     <Para>
                        <Text>the following Article is inserted:</Text>
                     </Para>
                     <Para>
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                           <P1group>
                              <Title>Exchange of confidential data</Title>
                              <P1>
                                 <Pnumber>Article 9a</Pnumber>
                                 <P1para>
                                    <Text>The exchange of confidential data, as defined in Article 3(7) of Regulation (EC) No 223/2009 of the European Parliament and of the Council<FootnoteRef Ref="f00005"/>, may take place for statistical purposes only, between the national authorities responsible in each Member State, where the exchange serves the efficient development, production and dissemination of European statistics relating to the trading of goods between Member States or improves their quality.</Text>
                                 </P1para>
                                 <P1para>
                                    <Text>National authorities that have obtained confidential data shall treat that information confidentially and shall use it exclusively for statistical purposes in accordance with Chapter V of Regulation (EC) No 223/2009.</Text>
                                 </P1para>
                              </P1>
                           </P1group>
                        </BlockAmendment>
                        <AppendText>;</AppendText>
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                  <ListItem NumberOverride="(6)">
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                        <Text>Article 10 is amended as follows:</Text>
                     </Para>
                     <Para>
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                           <ListItem NumberOverride="(a)">
                              <Para>
                                 <Text>in paragraph 3, the second subparagraph is replaced by the following:</Text>
                              </Para>
                              <Para>
                                 <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                                    <Para>
                                       <Text>The Commission shall be empowered to adopt delegated acts in accordance with Article 13a to adapt those Intrastat coverage rates to technical and economic developments whenever it is possible to reduce them, while maintaining statistics which meet the quality indicators and standards in force.</Text>
                                    </Para>
                                 </BlockAmendment>
                                 <AppendText>;</AppendText>
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                           <ListItem NumberOverride="(b)">
                              <Para>
                                 <Text>in paragraph 4, the second subparagraph is replaced by the following:</Text>
                              </Para>
                              <Para>
                                 <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                                    <Para>
                                       <Text>The Commission shall be empowered to adopt delegated acts in accordance with Article 13a to specify the conditions for defining those thresholds.</Text>
                                    </Para>
                                 </BlockAmendment>
                                 <AppendText>;</AppendText>
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                           <ListItem NumberOverride="(c)">
                              <Para>
                                 <Text>paragraph 5 is replaced by the following:</Text>
                              </Para>
                              <Para>
                                 <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter="">5.</Pnumber>
                                       <P2para>
                                          <Text>Member States may, under certain conditions that meet quality requirements, simplify the information to be provided for small individual transactions provided that such simplification has no detrimental effects on the quality of the statistics. The Commission shall be empowered to adopt delegated acts in accordance with Article 13a to specify those conditions.</Text>
                                       </P2para>
                                    </P2>
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                                 <AppendText>;</AppendText>
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                     <Para>
                        <Text>Article 12 is amended as follows:</Text>
                     </Para>
                     <Para>
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                           <ListItem NumberOverride="(a)">
                              <Para>
                                 <Text>in paragraph 1, point (a) is replaced by the following:</Text>
                              </Para>
                              <Para>
                                 <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                                    <OrderedList Type="alpha" Decoration="parens">
                                       <ListItem NumberOverride="(a)">
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                                             <Text>40 calendar days after the end of the reference month for the aggregated data to be defined by the Commission. The Commission shall be empowered to adopt delegated acts in accordance with Article 13a to define those aggregated data. Those delegated acts shall take into account the relevant economic and technical developments.</Text>
                                          </Para>
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                                 <AppendText>;</AppendText>
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                           <ListItem NumberOverride="(b)">
                              <Para>
                                 <Text>paragraph 2 is replaced by the following:</Text>
                              </Para>
                              <Para>
                                 <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter="">2.</Pnumber>
                                       <P2para>
                                          <Text>Member States shall provide the Commission (Eurostat) with monthly results which cover their total trade in goods by using estimates, where necessary. The Commission shall by means of implementing acts, determine the breakdown for such estimates. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 14(2).</Text>
                                       </P2para>
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                                 <AppendText>;</AppendText>
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                           <ListItem NumberOverride="(c)">
                              <Para>
                                 <Text>in paragraph 4, the third subparagraph is replaced by the following:</Text>
                              </Para>
                              <Para>
                                 <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                                    <Para>
                                       <Text>The Commission shall adopt, by means of implementing acts, technical provisions for compiling those statistics in the most economical way.</Text>
                                    </Para>
                                    <Para>
                                       <Text>Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 14(2).</Text>
                                    </Para>
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                                 <AppendText>;</AppendText>
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                     <Para>
                        <Text>in Article 13, paragraph 4 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P2>
                              <Pnumber PuncBefore="" PuncAfter="">4.</Pnumber>
                              <P2para>
                                 <Text>The Commission shall adopt, by means of implementing acts, any measures necessary to ensure the quality of the statistics transmitted in accordance with the quality criteria, avoiding excessive costs for the national authorities.</Text>
                              </P2para>
                              <P2para>
                                 <Text>Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 14(2).</Text>
                              </P2para>
                           </P2>
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                        <AppendText>;</AppendText>
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                  <ListItem NumberOverride="(9)">
                     <Para>
                        <Text>the following Article is inserted:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P1group>
                              <Title>Exercise of the delegation</Title>
                              <P1>
                                 <Pnumber>Article 13a</Pnumber>
                                 <P1para>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
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                                          <Text>The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.</Text>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                                       <P2para>
                                          <Text>When exercising the power delegated in Article 3(4), Article 10(3), (4) and (5) and point (a) of Article 12(1) of this Regulation, the Commission shall act in accordance with Article 14(3) of Regulation (EC) No 223/2009, ensuring, inter alia, that the delegated acts do not impose a significant additional burden on the Member States and on the respondents.</Text>
                                       </P2para>
                                       <P2para>
                                          <Text>It is of particular importance that the Commission follow its usual practice and carry out consultations with experts, including Member States’ experts, before adopting those delegated acts.</Text>
                                       </P2para>
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                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                                       <P2para>
                                          <Text>The power to adopt delegated acts referred to in Article 3(4), Article 10(3), (4) and (5) and point (a) of Article 12(1) shall be conferred on the Commission for a period of five years from 17 July 2014. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.</Text>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                                       <P2para>
                                          <Text>The delegation of power referred to in Article 3(4), Article 10(3), (4) and (5) and point (a) of Article 12(1) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the <Emphasis>Official Journal of the European Union</Emphasis> or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.</Text>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                                       <P2para>
                                          <Text>As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.</Text>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">6</Pnumber>
                                       <P2para>
                                          <Text>A delegated act adopted pursuant to Article 3(4), Article 10(3), (4) and (5) and point (a) of Article 12(1) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of three months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by three months at the initiative of the European Parliament or the Council.</Text>
                                       </P2para>
                                    </P2>
                                 </P1para>
                              </P1>
                           </P1group>
                        </BlockAmendment>
                        <AppendText>;</AppendText>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="(10)">
                     <Para>
                        <Text>Article 14 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P1group>
                              <Title>Committee procedure</Title>
                              <P1>
                                 <Pnumber>Article 14</Pnumber>
                                 <P1para>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                                       <P2para>
                                          <Text>The Commission shall be assisted by the European Statistical System Committee established by Regulation (EC) No 223/2009. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011 of the European Parliament and of the Council<FootnoteRef Ref="f00006"/>.</Text>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                                       <P2para>
                                          <Text>Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.</Text>
                                       </P2para>
                                    </P2>
                                 </P1para>
                              </P1>
                           </P1group>
                        </BlockAmendment>
                        <AppendText>;</AppendText>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="(11)">
                     <Para>
                        <Text>in the Annex, point 3(b) is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <OrderedList Type="alpha" Decoration="parens">
                              <ListItem NumberOverride="(b)">
                                 <Para>
                                    <Text>the statistical value, which is the value calculated at the national borders of the Member States. It shall be based on the taxable amount or, where applicable, the value replacing it. It includes only incidental expenses (freight, insurance) incurred, in the case of dispatches, in the part of the journey located on the territory of the Member State of dispatch and, in the case of arrivals, in the part of the journey located outside the territory of the Member State of arrival. It is said to be a fob value (free on board) for dispatches, and a cif value (cost, insurance, freight) for arrivals.</Text>
                                 </Para>
                              </ListItem>
                           </OrderedList>
                        </BlockAmendment>
                        <AppendText>.</AppendText>
                     </Para>
                  </ListItem>
               </OrderedList>
            </P1para>
         </P1></EUBody></EURetained><Footnotes><Footnote id="f00005">
         <FootnoteText>
            <Para>
               <Text>Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics and repealing Regulation (EC, Euratom) No 1101/2008 of the European Parliament and of the Council on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities, Council Regulation (EC) No 322/97 on Community Statistics, and Council Decision 89/382/EEC, Euratom establishing a Committee on the Statistical Programmes of the European Communities (<Citation id="c00004" Class="EuropeanUnionOfficialJournal" Year="2009" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2009.087.01.0164.01.ENG" Date="2009-03-31">OJ L 87, 31.3.2009, p. 164</Citation>).’;</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00006">
         <FootnoteText>
            <Para>
               <Text>Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (<Citation id="c00005" Class="EuropeanUnionOfficialJournal" Year="2011" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2011.055.01.0013.01.ENG" Date="2011-02-28">OJ L 55, 28.2.2011, p. 13</Citation>).’;</Text>
            </Para>
         </FootnoteText>
      </Footnote></Footnotes></Legislation>