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/EECOJ L 76, 23.3.1992, p. 1. 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/EECOJ L 145, 13.6.1977, p. 1.. 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 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 list of data to be recorded in the register of intra-Community operators, within the meaning of Article 10 of the Basic Regulation, shall contain, for each intra-Community operator, the following: (a)the year and month of entry in the register; (b)the information necessary to identify the operator as laid down in paragraph 1; (c)where applicable, whether the operator is a party responsible for providing information or a declaring third party, upon either consignment or receipt; (d)in the case of a party responsible for providing information, the total value of his intra-Community operations, by month and by flow, together with the value referred to in Article 11(3) of the Basic Regulation. However, this information need not be recorded if the checking of the information recorded as statistics using the information referred to in Article 11(3) of the Basic Regulation and the functioning of the statistical thresholds referred to in Article 28 of the said Regulation are organised separately from the management of the register of intra-Community operators. The competent national departments may record other data in the register in accordance with their requirements.

Article 7 With a view to implementing Article 10(6) of the Basic Regulation, the case where responsibility for the information, for given operations, lies not with the operator as a legal entity per se but with a constituent part of this entity, such as a branch office, a kind of activity unit or local unit, may be considered a justified exception.

Article 8 1. In the lists referred to in Article 11(1) of the Basic Regulation, the tax authorities responsible shall mention intra-Community operators who, as a result of a scission, merger or cessation of activity during the period under review, will no longer appear on the said lists. 2. The provision of information of a fiscal nature referred to in Article 11(4) of the Basic Regulation by a Member State's administrative authorities responsible for the application of laws on value added tax to the departments in that Member State responsible for compiling statistics relating to the trading of goods between Member States is limited to information which those liable to account for VAT are required to provide in accordance with Article 22 of Directive 77/388/EEC.

Article 9 1. The party responsible for providing information shall transmit the data required under the Basic Regulation and in implementation thereof: (a)in accordance with the Community provision in force; (b)direct to the competent national departments or via the collection offices which the Member States have set up for this or for other statistical or administrative purposes; (c)for a given reference period, at his discretion: either by means of a single declaration, within a time limit which the competent national departments shall lay down in their instructions to the parties responsible for providing information, or by means of several part-declarations. In this case, the competent national departments may require agreement to be reached with them on the frequency of transmission and deadlines, but the last part-declaration must be transmitted within the time limit laid down under the first indent above. 2. By way of derogation from paragraph 1, a party responsible for providing information who benefits from exemption by virtue of application of the assimilation threshold provided for in Article 28(4) of the Basic Regulation must, when transmitting the information, conform only to the regulations of the tax authorities responsible. 3. Pursuant to Article 34 of the Basic Regulation, the provisions of this Article relating to the periodicity of the declaration shall not prevent the conclusion of an agreement providing for the supply of data in real time, when the data are transmitted electronically. 4. By way of derogation to paragraph 1 above, in those Member States where the periodic statistical declaration is the same as the periodic tax declaration, the provisions relating to the transmission of the statistical declaration shall be drawn up in line with Community or national tax regulations.

CHAPTER 3 STATISTICAL THRESHOLDS AND EXEMPTIONS Section 1 Overall functioning of thresholds

Article 10 The Member States shall set annually the assimilation and simplification thresholds referred to in Article 28 of the Basic Regulation. They shall ensure when setting these thresholds that, first, they meet the quality requirements laid down in this chapter and, secondly, they exploit to the full the ensuing opportunities to relieve the burden on intra-Community operators.

Article 11 For the purposes of this section: (a)"error" means the discrepancy between the results obtained with and without application of the thresholds referred to in Article 10. When a correction procedure is applied to the results obtained following application of the thresholds, the error is calculated in relation to the corrected results; (b)"total value" means, for the purposes of threshold adjustment, the value of either of the outgoing goods or of the incoming goods accounted for by intra-Community operators over a 12-month period, other than those who are exempt under Article 5 of the Basic Regulation; (c)"coverage" means, in relation to a given total value, the proportionate value of the outgoing goods or of the incoming goods accounted for by the intra-Community operators who lie above the assimilation threshold.

Article 12 1. The assimilation thresholds set by the Member States shall meet the following quality requirements: (a) Results by goods category Each Member State shall ensure that the error in annual values does not exceed 5 % for 90 % of the eight-digit sub-headings of the Combined Nomenclature which represent 0,005 % or more of the total value of its outgoing or incoming goods.However, each Member State may raise this quality requirement up to the point that the error in annual values does not exceed 5 % for 90 % of the eight-digit sub-headings of the Combined Nomenclature which represent 0,001 % or more of the total value of its outgoing or incoming goods. (b) Results by partner country Each Member State shall ensure that the error in the annual values of its results by partner country, excluding countries which represent less than 3 % of the total value of its outgoing or incoming goods, does not exceed 1 %. 2. When a Member State's share of the total value of outgoing or incoming goods in the Community is less than 3 %, that Member State may depart from the quality requirements laid down in the first subparagraph of paragraph 1(a). In such cases, the 90 % and 0,005 % shares shall be replaced by 70 % and 0,01 % respectively. 3. To meet the quality requirements set out in paragraphs 1 and 2, the Member States shall base the calculation of their thresholds on the results of trade with the other Member States for 12-month periods prior to the introduction of the thresholds. For Member States unable to make this calculation because figures are incomplete, the assimilation thresholds shall be fixed at a level not lower than the lowest, nor higher than the highest, thresholds set by the other Member States. However, this provision shall not be binding for Member States which are exempt under paragraph 2. 4. If, for certain groups of goods, the application of the thresholds calculated in accordance with the provisions of this Article yields results which, mutatis mutandis, fail to meet the quality requirements set out in paragraphs 1 and 2, and if the thresholds cannot be lowered without reducing the relief which Article 10 guarantees to intra-Community operators, appropriate measures may be taken, at the initiative of the Commission or the request of a Member State, in accordance with the procedure laid down in Article 30 of the Basic Regulation.

Article 13 1. For the introduction of the simplification thresholds, the Member States may set these: at levels above EUR 100000 pursuant to the first subparagraph of Article 28(9) of the Basic Regulation, provided that they ensure that at least 95 % of the total value of their outgoing or incoming goods is covered by periodic declarations containing all the information required under Article 23 of the Basic Regulation, where they are exempt under Article 12(2), at levels below EUR 100000 pursuant to the second subparagraph of Article 28(9) of the Basic Regulation, to the extent necessary to ensure that at least 95 % of the total value of their outgoing or incoming goods is covered by periodic declarations containing all the information required under Article 23 of the Basic Regulation. 2. The party responsible for providing information according to the simplified rules of Article 28(5) of the Basic Regulation, shall report in the declaration a maximum of ten of the finest relevant subheadings of the Combined Nomenclature that are the most important in terms of value for the period covered by the declaration. For the residual products, the code 99500000 shall be used.

Article 14 1. For the adjustment of the assimilation thresholds, the quality requirements specified in Article 12 shall be regarded as met if the coverage is maintained at the level obtained when the thresholds were introduced. 2. The condition laid down in paragraph 1 shall be met if Member States: (a)calculate their thresholds for the year following the current year on the basis of the latest available results for their trade with the other Member States over a 12-month period, and (b)set their thresholds at a level which allows the same coverage for the period thus defined as for the period used as a basis for calculating their thresholds for the current year. Member States shall notify the Commission if they use a different method, to meet this condition. 3. Member States may lower their coverage provided that the quality requirements laid down in Article 12 continue to be met. 4. Member States shall calculate adjustments to their assimilation thresholds each year. The thresholds shall be adjusted if the adjustment involves a change of at least 10 % in the threshold values for the current year.

Article 15 1. For the adjustment of the simplification thresholds, the Member States who set these: at levels higher than the values laid down in by Article 28(8) of the Basic Regulation, shall ensure that the condition laid down in the first indent of Article 13(1) of this Regulation is met, at levels below these values, since they are exempt pursuant to Article 12(2) above, shall ensure that they comply with the limit laid down in the second indent of Article 13 of this Regulation. 2. To ensure that the condition referred to in the first indent of Article 13(1) is met or that the limit referred to in the second indent of Article 13(1) is complied with, it shall be sufficient for Member States to calculate the adjustment of the simplification thresholds using the method laid down in Article 14(2) for adjusting the assimilation thresholds. Member States shall notify the Commission if they use a different method.

Article 16 The information relating to the adjustment of assimilation and simplification thresholds shall be published not later than 31 October of the preceding year.

Article 17 1. Parties responsible for providing information shall be freed from their obligations to the extent allowed by application of the assimilation and simplification thresholds set for a given year, provided they have not exceeded these thresholds during the previous year. 2. For each statistical threshold, the provisions adopted shall apply for the whole year. However, if the value of the intra-Community transactions carried out by a party responsible for providing information at some time during the year exceeds the threshold applicable to him, he shall provide information on his intra-Community transactions from the month in which this threshold was exceeded in accordance with the provisions applying to the threshold which becomes applicable. If this provision involves the transmission of the periodic declarations referred to in Article 13 of the Basic Regulation, the Member States shall lay down the time limit for transmitting these declarations in accordance with their particular administrative arrangements.

Article 18 The Member States shall communicate to the Commission the information regarding the thresholds they have calculated at least two weeks before publication. At the Commission's request, they shall also communicate the information required for assessing these thresholds, both for the period on which their calculation is based and for a given calendar year.

Section 2 Specific thresholds and exemptions

Article 19 For the implementation of Article 24(3) of this Regulation and Article 23(3) of the Basic Regulation, Member States shall set separate thresholds for arrivals and dispatches at such values that at least 95 % of information providers are exempted from the requirement to provide the "statistical value", "delivery terms", "mode of transport" and "statistical procedure" data. As far as the "statistical value" is concerned, the Member States shall ensure that at least 70 % of the total value of their dispatches or arrivals is covered. The limit of 95 % of information providers may be lowered to 90 % if the coverage rate of 70 % of the total value of their dispatches or arrivals is not reached. The Member States shall calculate these limits from the last available results for their trade with the other Member States over a 12-month period. The information relating to the introduction of these thresholds shall be published not later than 31 October 2000. Member States may adjust their thresholds every calendar year provided that the quality requirement laid down in this Article continue to be met. The Member States concerned shall publish the information relating to the adjustment of the thresholds not later than 31 October of the preceding year.

Article 20 1. A threshold value for individual transactions may be applied under conditions defined in paragraphs 2 and 3. Without prejudice to paragraph 2, this threshold shall give the parties responsible for providing information the option of entering all transactions whose value is below this threshold under a global heading of the Combined Nomenclature, in which case the application of Article 23 of the Basic Regulation shall be limited to the provision of the following data: in the case of arrivals, the Member State of dispatch, in the case of dispatches, the Member State of consignment, the value of the goods. The global heading referred to in paragraph 1 shall be identified by CN code 99500000. For the purposes of this Article, "transaction" means any operation described under Article 25(1)(a) of this Regulation. The threshold for each transaction shall be EUR 100. 2. In the context of this Article, Member States may refuse or limit application of the option provided for in paragraph 1 if they consider that the aim of maintaining a satisfactory quality of statistical information overrides the desirability of reducing the reporting burden. 3. Member States may require parties responsible for providing information to ask the national department responsible for compiling statistics on the trading of goods between Member States, in advance, to be allowed to make use of the option referred to in paragraph 1. 4. When requested to do so by the Commission, Member States shall transmit such information as is necessary for monitoring the application of this Regulation.

Article 21 Data relating to the goods listed in Annex I shall be excluded from compilation and, consequently, pursuant to Article 25(4) of the Basic Regulation, from collection.

CHAPTER 4 STATISTICAL DATA

Article 22 In the medium for the information, the Member States whose statistical territory is described in the nomenclature of countries adopted each year pursuant to Article 9(1) of Council Regulation (EC) No 1172/95OJ L 118, 25.5.1995, p. 12. shall be designated by the following codes:

Belgium	BE or 017
Czech Republic	CZ or 061
Denmark	DK or 008
Germany	DE or 004
Estonia	EE or 053
Greece	GR or 009
Spain	ES or 011
France	FR or 001
Ireland	IE or 007
Italy	IT or 005
Cyprus	CY or 600
Latvia	LV or 054
Lithuania	LT or 055
Luxembourg	LU or 018
Hungary	HU or 064
Malta	MT or 046
Netherlands	NL or 003
Austria	AT or 038
Poland	PL or 060
Portugal	PT or 010
Slovenia	SI or 091
Slowakia	SK or 063
Finland	FI or 032
Sweden	SE or 030
United Kingdom	GB or 006

Article 23 When the quantity of goods to be mentioned on the data medium is determined: (a)"net mass" means the actual mass of the good excluding all packaging. It shall be given in kilograms. However, the specification of net mass for the subheadings of the combined nomenclature set out in Annex II shall be optional for the parties responsible for providing information. In order to inform the party reponsible for providing the information about possible updates of the annex, resulting from the annual changes in the Combined Nomenclature, an explanatory note will be published in the Official Journal of the European Communities (C series); (b)"supplementary units" means the units measuring quantity, other than the units measuring mass expressed in kilograms. They must be mentioned in accordance with the information set out in the current version of the Combined Nomenclature, opposite the subheadings concerned, the list of which is published in Part I "Preliminary provisions" of the said nomenclature.

Article 24 1. The value of the goods referred to in Article 23(1)(d) of the Basic Regulation shall be reported in the statistical information medium on the conditions defined in paragraphs 2 and 3. 2. The value of the goods to be reported in the "invoiced amount" field in the statistical information medium shall be the taxable amount to be determined for taxation purposes in accordance with Directive 77/388/EEC. For products subject to excise duties, however, the amount of these duties should be excluded from the value of the goods. Whenever the taxable amount does not have to be declared for taxation purposes, the value of the goods to be reported shall correspond to the invoice value, excluding VAT, or, failing this, to an amount which would have been invoiced in the event of any sale or purchase. In the case of work under contract, the value of the goods to be reported, with a view to and following such operations, shall be the total amount to be invoiced in the event of any sale or purchase. 3. The statistical value of the goods, as defined in paragraph S, shall also be reported in the field provided to this end in the statistical information medium by information providers whose annual arrivals or dispatches exceed the limits set by each Member State, in accordance with Article 19. 4. By way of derogation to paragraph 3, the Member States may exempt information providers from reporting the statistical value of goods. In this case, the Member States concerned shall calculate the statistical value of goods, as defined in paragraph 5, by kinds of goods. 5. The statistical value shall be based on the goods reported by the information providers pursuant to paragraph 2. It shall include only incidental expenses, such as transport and insurance costs, referring to the part of the route which: for dispatches, is within the statistical territory of the Member State of dispatch, for arrivals, is outside the statistical territory of the Member State of arrival. 6. The value of the goods defined in the preceding paragraphs shall be expressed in the national currency, whereupon the exchange rate to be applied shall be: that applicable for determining the taxable amount for taxation purposes, when this is established, otherwise, the official rate of exchange at the time of completing the declaration or that applicable to calculating the value for customs purposes, in the absence of any special provisions decided by the Member States. 7. In accordance with Article 26 of the Basic Regulation, the value of the goods given in the results to be transmitted to the Commission shall be the statistical value defined in paragraph 5. 8. At the Commission's request, the Member States shall provide it with the information enabling it to assess the application of paragraph 3.

Article 25 1. For the purposes of this Chapter, (a)"transaction" shall mean any operation, whether commercial or not, which leads to a movement of goods covered by statistics on the trading of goods between Member States; (b)"nature of the transaction" means all those characteristics which distinguish one transaction from another. 2. A distinction shall be made between transactions which differ in nature, in accordance with the list in Annex III. The nature of the transaction shall be specified, on the information medium, by the code number corresponding to the appropriate category of column A in the abovementioned list. 3. Within the limits of the list referred to in paragraph 2, the Member States may prescribe the collection of data on the nature of the transaction up to the level which they use for the collection of data on trade third countries, regardless of whether they collect them in this connection as data on the nature of the transaction or as data on customs procedures.

Article 26 1. "Country of origin" shall mean the country where the goods originate. Goods which are entirely obtained in a country originate in that country. An item in the production of which two or more countries are involved originates in the country where the last significant processing or working, economically justified and carried out in an enterprise equipped for this purpose and leading to the manufacture of a new product or representing an important stage of manufacture, takes place. 2. The country of origin is designated by the code assigned it in the current version of the nomenclature of countries discussed in Article 9 of Regulation (EC) No 1172/95, as last amended by Council Regulation (EC) No 374/98OJ L 48, 19.2.1998, p. 6..

Article 27 1. "Region of origin" shall mean the region of the Member State of dispatch where the foods were produced or were erected, assembled, processed, repaired or maintained. Failing this, the region of origin shall be replaced either by the region where the commercial process took place or by the region where the goods were dispatched. 2. "Region of destination" shall mean the region of the Member States of arrival where the goods are to be consumed or erected, assembled, processed, repaired or maintained. Failing this, the region of destination shall be replaced either by the region where the commercial process is to take place or by the region to which the goods are to be dispatched. 3. Each Member State exercising the option provided for in Article 23(2)(b) of the Basic Regulation shall draw up a list of its regions and determine the code, which shall have a maximum of two characters, by which those regions shall be indicated on the information medium.

Article 28 1. For the purposes of this Regulation, "delivery terms" shall mean those provisions of the sales contract which lay down the obligations of the seller and the buyer respectively, in accordance with the Incoterms of the International Chamber of Commerce listed in Annex IV. 2. Within the limits set in Article 19 and those of the list referred to in paragraph 1, Member States may prescribe that data on delivery terms be collected on the information medium and shall give details of how they are to be mentioned.

Article 29 1. "Presumed mode of transport" shall indicate, upon dispatch, the mode of transport determined by the active means of transport by which the goods are presumed to be going to leave the statistical territory of the Member State of dispatch and, upon arrival, the mode of transport determined by the active means of transport by which the goods are presumed to have entered the statistical territory of the Member State of arrival. 2. Within the limits set in Article 19, the modes of transport to be mentioned on the information medium are as follows:

Code	Title
1	Sea transport
2	Rail transport
3	Road transport
4	Air transport
5	Postal consignment
7	Fixed transport installations
8	Inland waterway transport
9	Own propulsion

The mode of transport shall be designated on the said medium by the corresponding code number.

Article 30 1. "Statistical procedure" shall mean the category of dispatch or arrival which is not adequately referred to in column A or column B of the list of transactions in Annex III. 2. Within the limits set in Article 19, Member States may prescribe that data on statistical procedures be collected on the information medium and shall give details of how they are to be reported.

TITLE II SPECIAL PROVISIONS CHAPTER 1 DEFINITION OF SPECIFIC MOVEMENT AND GENERAL CONSIDERATIONS

Article 31 1. The "specific movements of goods" referred to in Article 33 of the Basic Regulation have specific features which have some significance for the interpretation of the information and stem, either from the movement as such, from the nature of the goods, from the transaction which results in the movement of the goods or from the information provider. 2. Specific movements of goods are as follows: (a)industrial plants; (b)vessels and aircraft, as defined in Chapter 3; (c)sea products; (d)ships' and aircraft's stores and supplies; (e)staggered consignments; (f)military goods; (g)offshore installations; (h)spacecraft and spacecraft launchers; (i)motor vehicle and aircraft parts; (j)waste products. 3. Subject to contrary provision in this Regulation or in the absence of provisions laid down in accordance with Article 30 of the Basic Regulation, specific movements shall be mentioned according to the relevant national provisions. 4. Without prejudice to Article 13 of the Basic Regulation, the Member States shall adopt the appropriate provisions in order to apply this Title and may use, if necessary, statistical sources other than those laid down by Commission Regulation (EEC) No 3590/92OJ L 364, 12.12.1992, p. 32..

CHAPTER 2 INDUSTRIAL PLANTS

Article 32 1. "Complete industrial plant" means a combination of machines, apparatus, appliances, equipment, instruments and materials, hereinafter referred to as "component parts", which fall under various headings of the Harmonised System classification and which are designed to function together as a large-scale unit to produce goods or provide services. All other goods which are used in constructing a complete industrial plant may be treated as component parts thereof, provided they are not excluded from the statistical compilation by virtue of the Basic Regulation. 2. A simplified declaration procedure may be used for recording arrivals or dispatches of complete industrial plants. Those responsible for supplying the statistical information shall be authorised, at their request, to use such simplified procedure in accordance with the conditions laid down in this section. 3. The simplified procedure may be applied only to complete industrial plants, the total statistical value of each of which exceeds EUR 1,5 million, unless they are complete industrial plants for re-use. The total value of an industrial plant is calculated by adding the respective statistical values of its component parts and the respective statistical values of the goods referred to in the second subparagraph of paragraph 1. The value to be taken into account is the invoice value of the good or, if this is not available, the amount which would be invoiced in the event of a sale or purchase.

Article 33 1. For the purposes of this chapter, component parts falling within a given chapter shall be classified under the relevant complete industrial plant subheading of Chapter 98 unless the competent department referred to in Article 35 requires the goods to be classified, in Chapter 98, under the relevant complete industrial plant subheadings of the Harmonised System classification headings, or requires the provisions of paragraph 2 to be applied. However, the simplified procedure shall not prevent the competent department from classifying certain component parts under the relevant Combined Nomenclature subheadings within the meaning of Article 1(2)(b) of Council Regulation (EEC) No 2658/87OJ L 256, 7.9.1987, p. 1.. 2. Where the competent department referred to in paragraph 1 considers the value of the items of complete industrial plants to be too low to justify recording them under the complete industrial plant subheadings of the relevant chapters, specific complete industrial plant subheadings, as provided for in the Combined Nomenclature, shall apply.

Article 34 In accordance with the Combined Nomenclature, the code numbers for complete industrial plant subheadings shall be composed in conformity with the following rules. 1.The code shall comprise eight digits. 2.The first two digits shall be 9 and 8 respectively. 3.The third digit, which shall serve to identify complete industrial plant, shall be 8. 4.The fourth digit shall vary from 0 to 9 according to the main economic activity carried out by the complete industrial plant and in accordance with the classification given:

Code	Economic activities
0	Energy (including production and distribution of steam and hot water)
1	Extraction of non-energy-producing minerals (including preparation of metalliferous ores and peat extraction); manufacture of non-metallic mineral products (including manufacture of glass and glassware)
2	Iron and steel industry; manufacture of metal articles (excluding mechanical engineering and construction of means of transport)
3	Mechanical engineering and construction of means of transport; instrument engineering
4	Chemical industry (including man-made fibres industry); rubber and plastics industry
5	Food, drink and tobacco industry
6	Textile, leather, footwear and clothing industry
7	Timber and paper industry (including printing and publishing); manufacturing industries not classified elsewhere
8	Transport (excluding services connected with transport, services of travel agents, freight brokers and other agents facilitating the transport of passengers or goods, storage and warehousing) and communications
9	Collection, purification and distribution of water; services connected with transport; economic activities not classified elsewhere.

5.The fifth and sixth digits shall correspond to the number of the chapter of the Combined Nomenclature to which the complete industrial plant subheading relates. However, for the purposes of Article 33(2), these fifth and sixth digits shall be 9. 6.For complete industrial plant subheadings which are situated: at Combined Nomenclature chapter level, the seventh and eighth digits shall be 0, at Harmonised System heading level, the seventh and eighth digits shall correspond to the third and fourth digits of that heading. 7.The competent department referred to in Article 33(2) shall prescribe the designation and the Combined Nomenclature code number to be used in the statistical information medium to identify the component parts of a complete industrial plant.

Article 35 1. Those responsible for supplying statistical information may not use the simplified declaration procedure without the prior authorisation of the department responsible for compiling statistics on trade between Member States in accordance with the detailed rules which each Member State shall lay down within the framework of this chapter. 2. In the case of a complete industrial plant whose component parts are traded by several Member States, authorisation to use the simplified declaration procedure shall be given by each Member State for the flows which concern it.

CHAPTER 3 VESSELS AND AIRCRAFT

Article 36 For the purposes of this chapter, (a)"vessels" means the vessels used for sea transport, referred to in Additional Notes 1 and 2 of Chapter 89 of the Combined Nomenclature, and warships; (b)"aircraft" means aeroplanes falling within CN code 8802 for civilian use, provided they are used by an airline, or for military use; (c)"ownership of a vessel or an aircraft" means the fact of a physical or legal person's registration as owner of a vessel or an aircraft; (d)"partner country" means: on arrival, the Member State of construction if the vessel or aircraft is new and has been constructed in the Community. In other cases, it shall mean the Member State where the natural or legal person transferring the ownership of the vessel or aircraft is established, on dispatch, the Member State where the natural or legal person to whom the ownership of the vessel or aircraft is transferred is established.

Article 37 1. In a given Member State, statistics on trade between Member States, and transmission of results to the Commission, shall cover: (a)the transfer of ownership of a vessel or aircraft from a natural or legal person established in one Member State to a natural or legal person established in this Member State. This transaction shall be treated as an arrival; (b)the transfer of ownership of a vessel or aircraft from a natural or legal person established in this Member State to a natural or legal person established in another Member State. This transaction shall be treated as a dispatch. If the vessel or aircraft is new the dispatch is recorded in the Member State of construction; (c)the dispatch or arrival of a vessel or aircraft pending or following work under contract. 2. The monthly returns on the transactions referred to in paragraph 1(a) and (b), which are transmitted to the Commission by the Member States, shall include the following data: (a)the code corresponding to the subdivision of the product classification referred to in Article 21 of the Basic Regulation; (b)the code of the partner Member State; (c)the quantity, as number of items and in any other supplementary units laid down in the nomenclature, for vessels, and the quantity, in net mass and in supplementary units, for aircraft; (d)the statistical value.

CHAPTER 4 SHIPS' AND AIRCRAFT'S STORES AND SUPPLIES

Article 38 For the purposes of this chapter, "ships' and aircraft's stores" means the various products for consumption by the crew and passengers of vessels or aircraft, "ships' and aircraft's supplies" means the products for the operation of the engines, machines and other equipment on vessels or aircraft, such as fuel, oil and lubricants, "vessels or aircraft from another Member State" for a given Member State, as opposed to a "national" vessel or aircraft, means those vessels or aircraft for which the natural or legal person responsible for their commercial use is established in another Member State.

Article 39 1. In a given Member State, statistics on trade between Member States, and transmission of results to the Commission, shall cover: (a)any delivery of ships' and aircraft's stores and supplies to vessels or aircraft from another Member State, which are stationed in a port or airport of the reporting Member State, provided that they are Community goods or non-Community goods which have been placed under inward processing customs arrangements or under arrangements for processing under customs control. This operation shall be treated as a dispatch; (b)any direct delivery of ships' and aircraft's stores and supplies from another Member State to national vessels or aircraft which are stationed in a port or airport of the reporting Member State. This operation shall be treated as an arrival. 2. The monthly returns on the operations referred to in paragraph 1(a), which are transmitted by the Member States to the Commission, shall include the following data: (a)the product code, according to the following simplified coding as a minimum: 99302400: goods from Chapters 1 to 24 of the Harmonised System, 99302700: goods from Chapter 27 of the Harmonised System, 99309900: goods classified elsewhere; (b)the specific country code QR (or 951); (c)the quantity in net mass; (d)the statistical value.

CHAPTER 5 STAGGERED CONSIGNMENTS

Article 40 For the purposes of this chapter, "staggered consignments" mean arrivals or dispatches of components of complete goods in a disassembled state over several reporting periods for commercial or transport-related reasons.

Article 41 In the monthly returns transmitted to the Commission by the Member States, data on arrivals and dispatches of staggered consignments shall be reported once only, i.e. in the month of arrival or dispatch of the last consignment, with an indication of the full value of the complete assembled good and using the classification code for that good.

CHAPTER 6 MILITARY GOODS

Article 42 1. Statistics on the trading of goods between Member States, and transmission of results to the Commission, shall cover dispatches and arrivals of goods intended for military use in compliance with the definition in force in the Member States. 2. The monthly returns covering the operations referred to in paragraph 1, which are transmitted to the Commission by the Member States, shall include the following data: (a)the code corresponding to the subdivision of the product classification referred to in Article 21 of the Basic Regulation; (b)the code of the partner Member State; (c)the quantity in net mass and, where appropriate, in supplementary units; (d)the statistical value. 3. In the Member States unable to apply the provisions of paragraph 2 owing to military secrecy, appropriate measures shall be taken to ensure that, at a minimum, the statistical value of the dispatches and arrivals of goods intended for military used are included in the monthly returns transmitted to the Commission.

CHAPTER 7 OFFSHORE INSTALLATIONS

Article 43 1. For the purposes of this chapter, "offshore installations" means the equipment and devices installed in the high sea in order to search for and exploit mineral resources. 2. "Foreign" installations, as opposed to "national" installations, mean those installations for which the natural or legal person responsible for their commercial use is established in another Member State.

Article 44 1. In a given Member State, statistics on trade between Member States, and transmission of results to the Commission, shall cover: (a)the delivery of goods to a national installation, directly from another Member State or from a foreign installation. This operation shall be treated as an arrival; (b)the delivery of goods from a national installation to another Member State or to a foreign installation. This operation shall be treated as a dispatch; (c)the arrival of goods from a foreign installation on the statistical territory of this Member State; (d)the dispatch of goods to a foreign installation from the statistical territory of this Member State. 2. The monthly returns covering the operations referred to in paragraph 1, which are transmitted to the Commission by the Member States, shall include the following data: (a)the code corresponding to the subdivision of the product classification referred to in Article 21 of the Basic Regulation. However, without prejudice to the Customs Regulations, if the goods are those referred to in Article 38, the Member States shall have the option of using the simplified codes set out in Article 39(2)(a); (b)the code of the partner Member State. However, without prejudice to the Customs Regulations, in the case of goods coming from or destined for installations, the partner country shall be the country where the natural or legal person responsible for the commercial use of the installation in question is established. Where this information is not available, code QV (or 959) shall be used; (c)the quantity in net mass; (d)the statistical value.

CHAPTER 8 SPACECRAFT

Article 45 For the purposes of this Chapter, (a)"spacecraft" means craft such as satellites which travel in space outside the earth's atmosphere; (b)"ownership of a spacecraft" means the fact of a natural or legal person's registration as owner of a spacecraft.

Article 46 1. Statistics on trade between Member States, and transmission of results to the Commission, shall cover: (a)the dispatch or arrival of a spacecraft pending or following work under contract; (b)the launch into space of a spacecraft which was the subject of a transfer of ownership between two natural or legal persons established in different Member States. This operation is recorded: as a dispatch in the Member State of construction of the finished spacecraft, as an arrival in the Member State where the new owner is established; (c)the transfer of ownership of a spacecraft, in orbit, between two natural or legal persons established in different Member States. This operation is recorded: as a dispatch in the Member State where the former owner is established, as an arrival in the Member State where the new owner is established. 2. The monthly returns on the operations referred to in Article 1(b) and (c), which are transmitted to the Commission by the Member States, shall include the following data: (a)the code corresponding to the subdivision of the product classification referred to in Article 21 of the Basic Regulation; (b)the code of the partner Member State. For the dispatches referred to in paragraph 1(b) and (c), the partner Member State is the country in which the natural or legal person to whom ownership of the spacecraft is transferred is established.For the arrivals referred to in paragraph 1(b), the partner Member State is the country of construction of the finished spacecraft.For the arrivals referred to in paragraph 1(c), the partner Member State is the country where the natural or legal persons transferring ownership of the spacecraft is established; (c)the quantity in net mass and in supplementary units; (d)the statistical value. For the arrivals referred to in paragraph 1(b), the statistical value includes the transport and insurance costs connected with conveyance to the launch base and the space journey.

CHAPTER 9 OTHER PROVISIONS

Article 47 Those Member States wishing to have more detailed information than that resulting from the application of Article 21 of the basis Regulation may, by way of derogation from that Article, organise the collection of that information. Those Member States exercising that option shall notify the Commission that they are doing so. At the same time, they shall state the reasons for their decision, supply the list of relevant Combined Nomenclature subheadings and describe the collection method they are using.

TITLE III FINAL PROVISIONS

Article 48 The Member States shall forward to the Commission (Eurostat) the monthly results of their statistics on trade between the Member States, compiled in accordance with the Basic Regulation, no later than: eight weeks after the end of the reference month in the case of the total values, broken down by the Member State of destination on dispatch and the Member State of consignment on arrival, 10 weeks after the end of the reference month in the case of detailed results which present all the data referred to in Article 23(1) of the Basic Regulation.

Article 49 1. Regulation (EEC) No 3046/92, with the exception of Article 22, and the regulations amending itCommission Regulations (EC) No 2385/96 (OJ L 326, 17.12.1996, p. 10), (EC) No 860/97 (OJ L 123, 15.5.1997, p. 12), (EC) No 1894/98 (OJ L 245, 4.9.1998, p. 36) and (EC) No 2535/98., Regulation (EEC) No 2256/92 and Regulations (EC) No 1125/94 and No 2820/94 are repealed effective from 1 January 2001. 2. References to the repealed Regulations shall be deemed to refer to this Regulation and read according to the correspondence table in Annex V.

Article 50 This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Communities. It shall apply from 1 January 2001.

This Regulation shall be binding in its entirety and directly applicable in all Member States. ANNEX I List of exemptions referred to in Article 21Data shall not be required for the following goods: (a)means of payment which are legal tender, and securities; (b)monetary gold; (c)emergency aid for disaster areas; (d)because of the diplomatic or similar nature of their intended use: 1.goods benefiting from diplomatic and consular or similar immunity; 2.gifts to a head of state or to members of a government or parliament; 3.items being circulated within the framework of administrative mutual aid; (e)provided that the trade is temporary: 1.goods intended for fairs and exhibitions; 2.theatrical scenery; 3.merry-go-rounds and other fairgrounds attractions; 4.professional equipment within the meaning of the International Convention of 8 June 1968; 5.cinematographic films; 6.apparatus and equipment for experimental purposes; 7.animals for show, breeding, racing, etc.; 8.commercial samples; 9.means of transport, containers and equipment connected with transport; 10.goods for the repair of the means of transport, containers and related transport equipment and parts replaced during the repairs; 11.packaging; 12.goods on hire; 13.plant and equipment for civil engineering works; 14.goods destined for examination, analysis or test purposes; (f)provided that they are not the subject of a commercial transaction: 1.decorations, honorary distinctions and prizes, commemorative badges and medals; 2.travel equipment, provisions and other items, including sports equipment, intended for personal use or consumption which accompany, precede or follow the traveller; 3.bridal outfits, items involved in moving house, or heirlooms; 4.coffins, funerary urns, ornamental funerary articles and items for the upkeep of graves and funeral monuments; 5.printed advertising material, instructions for use, price lists and other advertising items; 6.goods which have become unusable, or which cannot be used for industrial purposes; 7.ballast; 8.postage stamps; 9.pharmaceutical products used at international sporting events; (g)products used as part of exceptional common measures for the protection of persons or of the environment; (h)goods which are the subject of non-commercial traffic between persons resident in the adjacent zone of the Member States (frontier traffic); products obtained by agricultural producers on properties located outside, but adjacent to, the statistical territory within which they have their principal undertaking; (i)goods leaving a given statistical territory to return after crossing a foreign territory, either directly, or with halts inherent in the transport; (j)goods dispatched to national armed forces stationed outside the statistical territory as well as goods received from another Member State which had been conveyed outside the statistical territory by the national armed forces, as well as goods acquired or disposed of on the statistical territory of a Member State by the armed forces of another Member State which are stationed there; (k)goods used as carriers of information such as floppy disks, computer tapes, films, plans, audio and videotapes, CD-ROMs which are traded in order to provide information, where developed to order for a particular client or where they are not the subject of a commercial transaction, as well as goods which complement a previous delivery, e.g. an update, and for which the consignee is not invoiced; (l)satellite launchers, on dispatch and on arrival pending launching into space, at the time of launching into space. ANNEX II List of subheadings of the Combined Nomenclature referred to in Article 23(a) 01051111 01051119 01051191 01051199 01051200 01051920 01051990 04070011 22021000 22029010 22029091 22029095 22029099 22030001 22030009 22030010 22041011 22041019 22041091 22041099 22042110 22042111 22042112 22042113 22042117 22042118 22042119 22042122 22042124 22042126 22042127 22042128 22042132 22042134 22042136 22042137 22042138 22042142 22042143 22042144 22042146 22042147 22042148 22042162 22042166 22042167 22042168 22042169 22042171 22042174 22042176 22042177 22042178 22042179 22042180 22042181 22042182 22042183 22042184 22042187 22042188 22042189 22042191 22042192 22042193 22042194 22042195 22042196 22042197 22042198 22042199 22042910 22042912 22042913 22042917 22042918 22042942 22042943 22042944 22042946 22042947 22042948 22042958 22042962 22042964 22042965 22042971 22042972 22042975 22042981 22042982 22042983 22042984 22042987 22042988 22042989 22042991 22042992 22042993 22042994 22042995 22042996 22042997 22042998 22042999 22051010 22051090 22059010 22059090 22060010 22060031 22060039 22060051 22060059 22060081 22071000 22072000 22090099 27160000 37025100 37025300 37025410 37025490 57011010 57011091 57011093 57011099 57019010 57019090 57022000 57023100 57023200 57023910 57023990 57024100 57024200 57024910 57024990 57025100 57025200 57025900 57029100 57029200 57029900 57031000 57032011 57032019 57032091 57032099 57033011 57033019 57033051 57033059 57033091 57033099 57039000 57041000 57049000 57050010 57050030 57050090 61011010 61011090 61012010 61012090 61013010 61013090 61019010 61019090 61021010 61021090 61022010 61022090 61023010 61023090 61029010 61029090 61031100 61031200 61031900 61032100 61032200 61032300 61032900 61033100 61033200 61033300 61033900 61034110 61034190 61034210 61034290 61034310 61034390 61034910 61034991 61034999 61041100 61041200 61041300 61041900 61042100 61042200 61042300 61042900 61043100 61043200 61043300 61043900 61044100 61044200 61044300 61044400 61044900 61045100 61045200 61045300 61045900 61046110 61046190 61046210 61046290 61046310 61046390 61046910 61046991 61046999 61051000 61052010 61052090 61059010 61059090 61061000 61062000 61069010 61069030 61069050 61069090 61071100 61071200 61071900 61072100 61072200 61072900 61079110 61079190 61079200 61079900 61081100 61081900 61082100 61082200 61082900 61083110 61083190 61083211 61083219 61083290 61083900 61089110 61089190 61089200 61089910 61089990 61091000 61099010 61099030 61099090 61101110 61101130 61101190 61101210 61101290 61101910 61101990 61102010 61102091 61102099 61103010 61103091 61103099 61109010 61109090 61121100 61121200 61121900 61123110 61123190 61123910 61123990 61124110 61124190 61124910 61124990 61151100 61151200 61151900 62102000 62103000 62111100 62111200 62112000 62113231 62113241 62113242 62113331 62113341 62113342 62114231 62114241 62114242 62114331 62114341 62114342 62121010 62121090 62122000 62123000 64011010 64011090 64019100 64019210 64019290 64019900 64021210 64021290 64021900 64022000 64023000 64029100 64029910 64029931 64029939 64029950 64029991 64029993 64029996 64029998 64031200 64031900 64032000 64033000 64034000 64035111 64035115 64035119 64035191 64035195 64035199 64035911 64035931 64035935 64035939 64035950 64035991 64035995 64035999 64039111 64039113 64039116 64039118 64039191 64039193 64039196 64039198 64039911 64039931 64039933 64039936 64039938 64039950 64039991 64039993 64039996 64039998 64041100 64041910 64041990 64042010 64042090 64051000 64052010 64052091 64052099 64059010 64059090 71011000 71012100 71012200 71039100 71039900 71041000 71042000 71049000 71051000 71059000 71061000 71069110 71069190 71069220 71069280 71081100 71081200 71081310 71081380 71082000 71101100 71101910 71101980 71102100 71102900 71103100 71103900 71104100 71104900 71161000 71162011 71162019 71162090 85041010 85041091 85041099 85042100 85042210 85042290 85042300 85043110 85043131 85043139 85043190 85043210 85043230 85043290 85043310 85043390 85043400 85044010 85044020 85044050 85044093 85045010 85182190 85182290 85182920 85182980 85391010 85391090 85392130 85392192 85392198 85392210 85392930 85392992 85392998 85393110 85393190 85393210 85393250 85393290 85393900 85394100 85394910 85394930 85401111 85401113 85401115 85401119 85401191 85401199 85401200 85402010 85402080 85404000 85405000 85407100 85407200 85407900 85408100 85408900 85422101 85422105 85422111 85422113 85422115 85422117 85422120 85422125 85422131 85422133 85422135 85422137 85422139 85422145 85422150 85422169 85422171 85422173 85422181 85422183 85422185 85422199 85422910 85422920 85422990 89039110 89039192 89039199 89039210 89039291 89039299 89039910 89039991 89039999 90013000 90014020 90014041 90014049 90014080 90015020 90015041 90015049 90015080 90031100 90031910 90031930 90031990 90065310 90065390 92021010 92021090 92029030 92029080 92041000 92042000 92051000 92079010 ANNEX III

List of transactions referred to in Article 25(2) This item covers most dispatches and arrivals, i.e. transactions in respect of which: ownership is transferred from resident to non-resident, and payment or compensation in kind is or will be made. It should be noted that this also applies to goods sent between related enterprises or from/to central distribution depots, even if no immediate payment is made. Including spare parts and other replacements made against payment. Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods. Return and replacement dispatches of goods originally recorded under items 3 to 9 of column A should be registered under the corresponding items. Processing operations (whether or not under customs supervision) should be recorded under items 4 and 5 of column A. Processing activities on processor's own account are not covered by this item; they should be registered under item 1 of column A. Repair entails the restoration of goods to their original function; this may involve some rebuilding or enhancements. Operational leasing: leasing contracts other than financial leasing (see note (3)). This item covers goods that are exported/imported with the intention of subsequent re-import/re-export without any change of ownership taking place. The transactions recorded under item 8 of column A involve only goods which are not separately invoiced, but for which a single invoice covers the total value of the works. Where this is not the case, the transactions should be recorded under item 1.

A	B
1.Transactions involving actual or intended transfer of ownership against compensation (financial or otherwise) (except the transactions listed under 2, 7, 8)	1.Outright/purchase/sale 2.Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent3.Barter trade (compensation in kind)4.Personal purchases by travellers5.Financial leasing (hire purchase)
2.Return of goods after registration of the original transaction under code 1 ; replacement of goods free of charge	1.Return of goods2.Replacement for returned goods3.Replacement (e.g. under warranty) for goods not being returned
3.Transactions (not temporary) involving transfer of ownership but without compensation (financial or other)	1.Goods delivered under aid programmes operated or financed partly or wholly by the European Community2.Other general government aid deliveries3.Other aid deliveries (individuals, non-governmental organisations)4.Others
4.Operations with a view to processing under contract or repair (except those recorded under 7)	1.Processing under contract2.Repair and maintenance against payment3.Repair and maintenance free of charge
5.Operations following processing under contract or repair (except those recorded under 7)	1.Processing under contract2.Repair and maintenance against payment3.Repair and maintenance free of charge
6.Transactions not involving transfer of ownership, e.g. hire, loan, operational leasing and other temporary uses , except processing under contract or repair (delivery or return)	1.Hire, loan, operational leasing2.Other goods for temporary use
7.Operations under joint defence projects or other joint intergovernmental production programmes (e.g. Airbus)
8.Supply of building materials and equipment for works that are part of a general construction or engineering contract
9.Other transactions

ANNEX IV

List of delivery terms referred to in Article 28 Provide details in box 6 if necessary (Intrastat N form only).

First sub-box	Meaning	Place to be indicated
Incoterm code	Incoterm ICC/ECE Geneva	Place to be indicated
EXW	ex-works	location of works
FCA	free carrier	… agreed place
FAS	free alongside ship	agreed port of loading
FOB	free on board	agreed port of loading
CFR	cost and freight (C & F)	agreed port of destination
CIF	cost, insurance and freight	agreed port of destination
CPT	carriage paid to	agreed place of destination
CIP	carriage and insurance paid to	agreed place of destination
DAF	delivered at frontier	agreed place of delivery at frontier
DES	delivered ex-ship	agreed port of destination
DEQ	delivered ex-quay	after customs clearance, … agreed port
DDU	delivered duty unpaid	agreed place of destination in importing country
DDP	delivered duty paid	agreed place of delivery in importing country
XXX	delivery terms other than the above	precise statement of terms specified in the contract

Second sub-box 1.place located in the territory of the Member State concerned 2.place located in another Member State 3.other (place located outside the Community). ANNEX V

Table of correspondences between the Articles of this Regulation and the Articles of the repealed regulations

Regulation Articles	Reference Articles
Article 1	Article 1 of Regulation (EEC) No 3046/92
Article 2	Article 2(2) of Regulation (EEC) No 3046/92
Article 3	Article 3 of Regulation (EEC) No 3046/92 (amended)
Article 4	Article 4 of Regulation (EEC) No 3046/92
Article 5	Article 5 of Regulation (EEC) No 3046/92
Article 6	Article 6 of Regulation (EEC) No 3046/92
Article 7	Article 7 of Regulation (EEC) No 3046/92
Article 8	Article 8 of Regulation (EEC) No 3046/92
Article 9	Article 9 of Regulation (EEC) No 3046/92
Article 10	Article 1 of Regulation (EEC) No 2256/92
Article 11	Article 2 of Regulation (EEC) No 2256/92
Article 12	Article 3 of Regulation (EEC) No 2256/92 (amended)
Article 13	Article 4 of Regulation (EEC) No 2256/92 (amended)
Article 14	Article 6 of Regulation (EEC) No 2256/92
Article 15	Article 7 of Regulation (EEC) No 2256/92
Article 16	Article 8 of Regulation (EEC) No 2256/92
Article 17	Article 9 of Regulation (EEC) No 2256/92
Article 18	Article 10 of Regulation (EEC) No 2256/92
Article 19	(New)
Article 20	Articles 1 and 2 of Regulation (EC) No 2820/94 (amended)
Article 21	Article 20 of Regulation (EEC) No 3046/92
Article 22	Article 10 of Regulation (EEC) No 3046/92 (amended)
Article 23	Article 11 of Regulation (EEC) No 3046/92 (amended)
Article 24	Article 12 of Regulation (EEC) No 3046/92 (amended)
Article 25	Article 13 of Regulation (EEC) No 3046/92
Article 26	Article 16 of Regulation (EEC) No 3046/92
Article 27	Article 17 of Regulation (EEC) No 3046/92
Article 28	Article 14(1) and (2) of Regulation (EEC) No 3046/92 (amended)
Article 29	Article 15 of Regulation (EEC) No 3046/92 (amended)
Article 30	Article 19 of Regulation (EEC) No 3046/92 (amended)
Articles 31 to 46	(New articles)
Article 47	Article 21(3) of Regulation (EEC) No 3046/92
Article 48	Article 1 of Regulation (EC) No 1125/94
Articles 49 and 50	(New articles)

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