Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (Text with EEA relevance)
Modified by
- Commission Regulation (EU) 2016/2119of 2 December 2016amending Regulation (EC) No 471/2009 of the European Parliament and of the Council and Commission Regulation (EU) No 113/2010 as regards the adaptation of the list of customs procedures and the definition of the data(Text with EEA relevance), 32016R2119, December 3, 2016
- Commission Implementing Regulation (EU) 2020/1197of 30 July 2020laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics(Text with EEA relevance), 32020R1197, August 18, 2020
(a) in the event of a sale or purchase, the price actually paid or payable for the imported or exported goods, excluding arbitrary or fictitious values; (b) in other cases, the price which would have been paid in the event of sale or purchase.
(a) the value of the unprocessed goods shall be established for goods with a view to processing; (b) the value of the unprocessed goods plus the added value of the processing activity shall be established for goods following processing.
(a) the rate applicable according to the provisions on currency conversion laid down in the Customs Code at the time the customs declaration is accepted; or failing this (b) the reference rate applicable at the time the goods are imported or exported set by the European Central Bank for Member States belonging to the euro area or the official rate set by Member States not belonging to the euro area.
(a) the net mass expressed in kilograms, which is the mass of the goods excluding all packaging; and (b) where applicable, the supplementary unit expressed in the respective measurement unit, according to the Combined Nomenclature in force.
Where the goods are released for free circulation or placed under the end-use procedure the Member State of destination shall be the Member State where the goods are located at the time of release into the customs procedure. However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, this latter Member State shall be Member State of destination. Where goods are placed under the customs inward processing procedure, the Member State of destination shall be the Member State where the first processing activity is carried out. Without prejudice to subparagraphs 1 and 2 of this paragraph for the purpose of the data transmission referred to in Article 7(2) of Regulation (EC) No 471/2009, Member State of destination for the data exchange shall be the Member State where the goods are located at the time of release into the customs procedure.
Member State of actual export shall be the Member State where the goods are located at the time of release into the customs procedure. However, where it is known that the goods were brought from another Member State to the Member State in which the goods are located at the time of their release into the customs procedure, that other Member State shall be Member State of actual export, on condition that (i) the goods were brought from that other Member State only for the purpose of declaring them for export, and (ii) the exporter is not established in the Member State in which the goods are located at the time of their release into the customs procedure and (iii) the entry into the Member State in which the goods are located at the time of their release into the customs procedure was not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006/112/EC Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1 ).
Where goods are exported subsequent to a customs inward processing procedure, the Member State where the last processing activity was carried out shall be the Member State of actual export. Without prejudice to subparagraphs 1, 2 and 3 of this paragraph for the purpose of the data transmission referred to in Article 7(2) of Regulation (EC) No 471/2009, Member State of actual export for the data exchange shall be the Member State where the goods are located at the time of release into the customs procedure.
(a) on imports, according to the goods code of the Taric subheading; (b) on exports, according to the goods code of the Combined Nomenclature subheading.
(a) trade flow; (b) statistical value; (c) partner country; (d) goods code, according to the section or two-digit level as defined in the Annex to Regulation (EC) No 451/2008 of the European Parliament and of the Council OJ L 145, 4.6.2008, p. 65 .(e) number of enterprises; (f) activity carried out by the enterprise according to the section or two-digit level of the statistical classification of economic activity (NACE) as laid down in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council OJ L 393, 30.12.2006, p. 1 .(g) size class, measured in terms of number of employees according to the definitions of characteristics for structural business statistics as laid down in Annex I to Commission Regulation (EC) No 250/2009 OJ L 86, 31.3.2009, p. 1 .
(a) matching rates between trade and business registers; (b) trade by activity and enterprise size class; (c) share of largest enterprises in terms of value of trade by activity; (d) trade by partner country and activity; (e) trade by number of partner countries and activity; (f) trade by goods and activity.
(a) trade flow; (b) statistical value; (c) invoicing currency according to the coding in Article 14; (d) total and a product breakdown according to sections and divisions of the Standard International Trade Classification (SITC) in force, indicating the following codes: 1 raw materials without oil according to SITC section 0-4 excluding division 33, 2 oil according to SITC division 33, 3 manufactured products according to SITC sections 5-8.
(a) "industrial plant" means a combination of machines, apparatus, appliances, equipment, instruments and materials which together make up large-scale, stationary units producing goods or providing services; (b) "component part" means a delivery for an industrial plant which is made up of goods which all belong to the same chapter of the CN; (c) goods code of a component part shall be composed as follows: (i) the first four digits shall be 9880 ;(ii) the fifth and the sixth digits shall correspond to the CN chapter to which the goods of the component part belong; (iii) the seventh and the eighth digits shall be 0.
(a) "vessel" means vessels considered as sea-going according to CN Chapter 89, tugs, warships and floating structures; (b) "aircraft" means aeroplanes falling within CN code 880230 and880240 ;(c) "economic ownership" means the right of a natural or legal person to claim the benefits associated with the use of a vessel or aircraft in the course of an economic activity by virtue of accepting the associated risks.
(a) the transfer of economic ownership of a vessel or aircraft from a natural or legal person established in a non-member country to a natural or legal person established in the importing Member State; this transaction shall be treated as an import; (b) the transfer of economic ownership of a vessel or aircraft from a natural or legal person established in the exporting Member State to a natural or legal person established in a non-member country; this transaction shall be treated as an export. If the vessel or aircraft is new, the export is recorded in the Member State of construction; (c) the import and export of vessels or aircraft before or following processing under contract as defined in Annex II, note 2.
(a) the quantity shall be expressed in number of items and any other supplementary units laid down in the CN, for vessels, and in net mass and supplementary units, for aircraft; (b) transport and insurance costs shall be excluded from the statistical value; (c) the partner country shall be: (i) the non-member country where the natural or legal person transferring the economic ownership of the vessel or aircraft is established, on import, or the natural or legal person to whom the economic ownership of the vessel or aircraft is transferred, on export, for movements referred to in paragraph 2(a) and (b); (ii) the non-member country of construction, on import, in the case of new vessels or aircraft constructed outside the European Union; (iii) the non-member country where the natural or legal person who exercises the economic ownership of the vessel or aircraft is established, on import, or the non-member country undertaking the processing under contract, on export, for movements referred to in paragraph 2(c);
(d) the reference period for imports and exports referred to in paragraph 2(a) and (b) shall be the month when the transfer of economic ownership takes place.
(a) "delivery of goods to vessels and aircraft" means the delivery of products for the crew and passengers, and for the operation of the engines, machines and other equipment of vessels or aircraft; (b) vessels or aircraft shall be deemed to belong to the country where the natural or legal person who exercises the economic ownership of the vessel or aircraft as defined in Article 19(1)(c) is established.
(a) "offshore installation" means the equipment and devices installed and stationary in the sea outside the statistical territory of any given country; (b) "goods delivered to offshore installations" means the delivery of products for the crew and for the operation of the engines, machines and other equipment of the offshore installation; (c) "goods obtained from or produced by offshore installations" means products extracted from the seabed or subsoil, or manufactured by the offshore installation.
(a) an import, where goods are delivered from: (i) a non-member country to an offshore installation established in an area where the importing Member State has exclusive rights to exploit that seabed or subsoil; (ii) an offshore installation established in an area where a non-member country has exclusive rights to exploit that seabed or subsoil to the importing Member State; (iii) an offshore installation established in an area where a non-member country has exclusive rights to exploit that seabed or subsoil to an offshore installation in an area where the importing Member State has exclusive rights to exploit that seabed or subsoil;
(b) an export, where goods are delivered to: (i) a non-member country from an offshore installation established in an area where the exporting Member State has exclusive rights to exploit that seabed or subsoil; (ii) an offshore installation established in an area where a non-member country has exclusive rights to exploit that seabed or subsoil from the exporting Member State; (iii) an offshore installation established in an area where a non-member country has exclusive rights to exploit that seabed or subsoil from an offshore installation established in an area where the exporting Member State has exclusive rights to exploit that seabed or subsoil.
(a) "sea products" means fishery products, minerals, salvage and all other products which have not yet been landed by sea-going vessels; (b) vessels shall be deemed to belong to the country where the natural or legal person who exercises the economic ownership of the vessel as defined in Article 19(1)(c) is established.
(a) the landing of sea products in the ports of the importing Member State, or their acquisition by vessels belonging to the importing Member State from vessels belonging to a non-member country; these transactions being treated as imports; (b) the landing of sea products in the ports of a non-member country from a vessel belonging to the exporting Member State, or their acquisition by vessels belonging to a non-member country from vessels belonging to the exporting Member State; these transactions being treated as exports.
(a) "spacecraft" means vehicles which are able to travel outside the earth’s atmosphere; (b) "economic ownership" means the right of a natural or legal person to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.
(a) as an import in the Member State where the new owner is established; (b) as an export in the Member State of construction of the finished spacecraft.
(a) the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs; (b) the data on the partner country shall be the non-member country of construction of the finished spacecraft, on import, and the non-member country where the new owner is established, on export.
(a) monetary gold; (b) means of payment which are legal tender and securities, including means which are payments for services such as postage, taxes, user fees; (c) goods for or following temporary use (e.g. hire, loan, operational leasing), provided all the following conditions are met: no processing is or was planned or carried out, the expected duration of the temporary use was or is not intended to be longer than 24 months, no change of ownership took place or is intended to take place;
(d) goods moving between: the Member State and its territorial enclaves in non-member countries, and the host Member State and territorial enclaves of non-member countries or international organisations.
Territorial enclaves include embassies and national armed forces stationed outside the territory of the mother country; (e) goods used as carriers of customised information including software; (f) software downloaded from the Internet; (g) goods supplied free of charge which are themselves not the subject of a commercial transaction, provided that their movement is with the sole intention of preparing or supporting an intended subsequent trade transaction by demonstrating the characteristics of goods or services such as: advertising material, commercial samples;
(h) goods for and after repair and replacement parts that are incorporated in the framework of the repair and the replaced defective parts; (i) means of transport travelling in the course of their work, including spacecraft launchers at the time of launching; (j) goods declared orally to Customs authorities which are either of a commercial nature provided that their value does not exceed the statistical threshold of 1000 EUR or1000 kilograms or of a non-commercial nature;(k) goods released for free circulation after being subject to the customs procedures of inward processing or processing under customs control.
| A | B |
|---|---|
| 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 |