Commission Regulation (EEC) No 3046/92 of 22 October 1992 laying down provisions implementing and amending Council Regulation (EEC) No 3330/91 on the statistics relating to the trading of goods between Member States

• Published date: 23 October 1992
• Subject Matter: Free movement of goods,Research and technological development
• Official Gazette Publication: Official Journal of the European Communities, L 307, 23 October 1992

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Commission Regulation (EEC) No 3046/92 of 22 October 1992 laying down provisions implementing and amending Council Regulation (EEC) No 3330/91 on the statistics relating to the trading of goods between Member States

Official Journal L 307 , 23/10/1992 P. 0027 - 0036
Finnish special edition: Chapter 11 Volume 20 P. 0024
Swedish special edition: Chapter 11 Volume 20 P. 0024

COMMISSION REGULATION (EEC) No 3046/92 of 22 October 1992 laying down provisions implementing and amending 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 Economic 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), and in particular Article 30 thereof,

Whereas, 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;

Whereas the date from which the intra-Community operator shall in practice comply with his obligations to supply information must be determined; whereas 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;

Whereas certain of the rules to be complied with by the departments concerned must be specified in detail in particular with a view to efficient management of the registers of intra-Community operation; whereas it is useful to specify the provisions relating to certain fiscal aspects of statistical information;

Whereas there should be additions to the definition of the data to be reported and to the arrangements for reporting such data;

Whereas a list should be drawn up of the goods to be excluded from the statistical returns relating to the trading of goods;

Whereas account should be taken initially of existing simplified procedures and of the special requirements of certain sectors;

Whereas the amendments to Council Directive 77/388/EEC (2) by Directive 91/680/EEC (3) require certain provisions of Regulation (EEC) No 3330/91 to be adapted, pursuant to the first indent of Article 33 thereof;

Whereas 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:

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

1. In connection with trade between the Community as constituted on 31 December 1985 and Spain or Portugal, and between those two last-mentioned Member States, the Intrastat system shall also apply to goods still liable to certain customs duties and charges having equivalent effect or which remain subject to other measures laid down by the Act of Accession.

2. The Intrastat system shall apply to the products referred to in Article 3 (1) of Council Directive 92/12/EEC (4), 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.

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 of the Basic Regulation, with the exception of the information referred to in paragraph 2 (e) of that Article, is not available, the customs departments shall at least once a month send the relevant statistical departments a periodic list of those same data by type of goods, in accordance with the arrangements agreed upon by the said departments.

4. Articles 2, 4, 8, 9, 12 (1), (3), (4), (5), (6) and (7); 13, 14, 19, 21 and 22 (3) (a) and (b), first indent, shall not apply to the goods referred to in paragraph 1.

The other provisions of this Regulation shall apply to these goods without prejudice to any customs regulations which otherwise apply.

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.

The Member States shall determine the deadline for transmission in line with their particular administrative organization.

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 identify an intra-Community operator shall be supplied to the abovementioned statistical departments by the tax authorities referred to in the said Article as and when it becomes available to the latter, unless there is an agreement to the contrary between the departments concerned.

2. The minimum of list data to be recorded in the register of intra-Community operators, within the meaning of Article 10 of the Basic Regulation...