Commission Delegated Regulation (EU) 2021/1704 of 14 July 2021 supplementing Regulation (EU) 2019/2152 of the European Parliament and of the Council by further specifying the details for the statistical information to be provided by tax and customs authorities and amending its Annexes V and VI (Text with EEA relevance)
Commission Delegated Regulation (EU) 2021/1704of 14 July 2021supplementing Regulation (EU) 2019/2152 of the European Parliament and of the Council by further specifying the details for the statistical information to be provided by tax and customs authorities and amending its Annexes V and VI(Text with EEA relevance)THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statisticsOJ L 327, 17.12.2019, p. 1., and in particular Article 5(2) and (3) thereof,Whereas:(1)Annexes V and VI to Regulation (EU) 2019/2152 specify the information for statistical purposes related to exports and imports of goods that the tax and customs authorities in each Member State shall provide to the competent national statistical authorities (NSAs).(2)The details for the statistical information related to exports and imports of goods to be provided by the tax and customs authorities in each Member State to the competent NSAs, included in Annexes V and VI to Regulation (EU) 2019/2152, should be further specified.(3)To ensure that the information provided by the tax authorities to NSAs for statistical purposes contains information on intra-Community distance sales of goods, it is necessary to amend Annex V to Regulation (EU) 2019/2152.(4)It is necessary to amend Annex VI to Regulation (EU) 2019/2152 to ensure that under centralised clearance pursuant to Article 179 of Regulation (EU) No 952/2013 of the European Parliament and of the CouncilRegulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1)., where more than one Member State is involved, the obligation on customs authorities to provide customs declarations data to their NSAs applies also in the Member State where the goods are located.(5)It is also necessary to amend Annex VI to Regulation (EU) 2019/2152 to ensure that NSAs can receive information from their customs authorities on applied customs simplifications and on the involved trade operators.(6)Annexes V and VI to Regulation (EU) 2019/2152 should therefore be amended accordingly,HAS ADOPTED THIS REGULATION: