Commission Regulation (EC) No 1901/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EEC) No 3330/91 on the statistics relating to the trading of goods between Member States

• Coming into Force: 01 January 2001,28 September 2000
• End of Effective Date: 31 December 2004
• Celex Number: 32000R1901
• ELI: http://data.europa.eu/eli/reg/2000/1901/oj
• Published date: 08 September 2000
• Date: 07 September 2000
• Official Gazette Publication: Official Journal of the European Communities, L 228, 08 September 2000

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32000R1901

Commission Regulation (EC) No 1901/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EEC) No 3330/91 on the statistics relating to the trading of goods between Member States

Official Journal L 228 , 08/09/2000 P. 0028 - 0049

Commission Regulation (EC) No 1901/2000

of 7 September 2000

laying down certain provisions for the implementation of Council Regulation (EEC) No 3330/91 on the statistics relating to the trading of goods between Member States

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EEC) No 3330/91 of 7 November 1991 on the statistics relating to the trading of goods between Member States(1), as last amended by European Parliament and Council Regulation (EC) No 1624/2000(2), and in particular Article 30 thereof,

Whereas:

(1) Commission Regulation (EEC) No 3046/92(3) laying down provisions implementing and amending Regulation (EEC) No 3330/91, as last amended by Regulation (EC) No 2535/98(4), has been substantially amended on several occasions.

(2) Commission Regulations (EEC) No 2256/92(5), (EC) No 1125/94(6) and (EC) No 2820/94(7) lay down additional provisions for the implementation of Regulation (EEC) No 3330/91, concerning in particular statistical thresholds, deadlines for forwarding results, and threshold values for individual transactions in the context of statistics relating to trade between Member States.

(3) When further amendments are made to Regulation (EEC) No 3046/92, the relevant regulations should be drawn up in such a way which lightens the burden on enterprises and administrations affected by these regulations.

(4) With a view to establishing the statistics relating to the trading of goods between Member States, the field of application of the Intrastat system should be precisely defined in relation to both the goods to be included and those to be excluded.

(5) The date from which the intra-Community operator is in practice to comply with his obligations to supply information must be determined and the extent of the obligations of the third party to whom the party responsible for providing the information may transfer that task should be defined.

(6) Certain rules to be complied with by the departments concerned must be specified in detail in particular to allow efficient management of the registers of intra-Community operators.

(7) A key element of the Intrastat system consists in the use of value added tax information on intra-Community transactions. In order to ensure that the exhaustiveness of the statistics can be checked, it is appropriate to specify in a restrictive manner the information which may be passed between the administrative authorities in the Member States responsible for the application of laws on value added tax and those responsible for the establishment of statistics relating to the trading of goods between Member States.

(8) The burden on intra-Community operators must be lightened as much as possible, either by exempting them from statistical obligations or by simplifying procedures. This lightening of the burden must be limited only by the demands of statistics of a satisfactory quality, which must consequently be defined. All the Member States must have the instruments needed to ensure quality, while taking into account their own economic and commercial structure.

(9) There is a need to specify the way in which the thresholds applying to certain data will be calculated. For the statistical procedure, this information needs to be distinguished from the procedure used for the statistical and tax declarations.

(10) Despite the existence of statistical thresholds, there remain parties responsible for providing information effecting a large number of low-value transactions who are obliged to communicate these in the greatest detail, an obligation which represents a burden out of all proportion to the usefulness of the information thus obtained. It is necessary to reduce the burden.

(11) A list should be drawn up of the goods to be excluded from the statistical returns relating to the trading of goods.

(12) The data to be reported and the arrangements for reporting such data should be defined in more detail.

(13) Of the units of quantity, net mass, in kilograms, is the main indicator and should in principle be mentioned for every type of goods. However, for certain products, it is not the most appropriate unit of measurement. The party responsible for providing information should therefore be exempted from indicating net mass in such cases.

(14) Specific movements of goods may account for a substantial share of the statistics on the trading of goods between Member States. The absence of harmonised provisions at Community level is prejudicial to the comparability of statistics between Member States. Wherever possible, harmonisation of statistical legislation in the field of specific movements should be improved by complying with the relevant international recommendations.

(15) In order to ensure that Community statistics on trade between the Member States are compiled regularly and within a reasonable time, the Member States must forward their results according to a common timetable. A distinction must be made between overall results and detailed results in order to ensure optimum satisfaction of user needs and take account of data collection and processing requirements.

(16) The measures provided for in this Regulation are in accordance with the opinion of the Committee on the statistics relating to the trading of goods between Member States,

HAS ADOPTED THIS REGULATION:

TITLE I

GENERAL PROVISIONS

CHAPTER 1

GENERAL CONSIDERATIONS

Article 1

With a view to establishing the statistics relating to the trading of goods between Member States, the Community and its Member States shall apply Regulation (EEC) No 3330/91, hereinafter referred to as "the Basic Regulation", in accordance with the rules laid down in this Regulation.

Article 2

The Intrastat system shall apply also to the products referred to in Article 3(1) of Council Directive 92/12/EEC(8) regardless of the form and content of the document accompanying them, when they move between the territories of the Member States.

Article 3

1. The Intrastat system shall not apply:

(a) to goods placed or obtained under the inward processing customs procedure (suspension system) or the procedure of processing under customs control;

(b) to goods circulating between parts of the statistical territory of the Community, at least one of which is not part of the territory of the Community pursuant to Council Directive 77/388/EEC(9).

However, without prejudice to customs regulations, provisions of this Regulation shall apply to these goods except Articles 2, 4, 5, 8 to 20, 24(1), (2) (except indent 3), (3) and (4), and 28, 29, 30 and 47.

2. The Member States shall be responsible for collecting data on the goods referred to in paragraph 1 on the basis of the customs procedures applicable to such goods.

3. If the statistical copy of the Single Administrative Document containing the data listed in Article 23(1) and (2) of the Basic Regulation is not available, the customs departments shall send the relevant statistical departments a periodic list of those same data by type of goods at least once a month, in accordance with the arrangements agreed upon by the said departments.

CHAPTER 2

INFORMATION PROVIDERS AND REGISTERS

Article 4

1. Any natural or legal person carrying out an intra-Community operation for the first time, whether the goods are arriving or being dispatched, shall become responsible for providing the required information within the meaning of Article 20(5) of the Basic Regulation.

2. The party referred to in paragraph 1 shall provide the data on his intra-Community operations via the periodic declarations referred to in Article 13 of the Basic Regulation as from the month during which the assimilation threshold is exceeded, in accordance with the provisions relating to the threshold which become applicable to him.

3. When the VAT registration number of a party responsible for providing the information is amended as a result of a change of ownership, name, address, legal status or similar change which does not affect his intra-Community operations to a significant extent, the rule defined in paragraph 1 need not be applied to the party in question at the time of the change. It shall remain subject to the statistical obligations to which it was subject before the change.

Article 5

1. The third party referred to in Article 9(1) of the Basic Regulation is hereinafter referred to as "the declaring third party".

2. The declaring third party shall provide the competent national departments with the following information:

(a) in accordance with Article 6(1), the information necessary:

- to identify himself,

- to identify each of the parties responsible for providing the information who have transferred this task to him;

(b) for each of the parties responsible for providing information, the data required by the Basic Regulation and in implementation thereof.

Article 6

1. The information necessary to identify an intra-Community operator within the meaning of Article 10 of the Basic Regulation shall be the following:

- full name of the person or firm,

- full address including post code,

- under the circumstances laid down in Article 10(6) of the Basic Regulation, the VAT registration number.

However, the statistical departments referred to in Article 10(1) of the Basic Regulation may dispense with one or more of the abovementioned items of information or, under circumstances to be determined by them, exempt the intra-Community operators from providing them.

In the Member States referred to in Article 10(3) of the Basic Regulation, the information which serves to...