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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 statisticsnote, and in particular Article 5(2) and (3) thereof,Whereas:
(1)Annexes V and VI to Regulation (EU) 2019/2152 specify the statistical information on exports and imports of goods that the tax and customs authorities in each Member State are to provide to the competent national statistical authorities (NSAs). These are further specified in Commission Delegated Regulation (EU) 2021/1704note.
(2)To ensure that the obligation on tax authorities to provide information to NSAs for statistical purposes contains information on extra-Union distance sales of imported goods and intra-Union transfers of own goods, it is necessary to amend Annex V to Regulation (EU) 2019/2152.
(3)Council Directive (EU) 2020/262note lays down the general arrangements for excise duty. These include the procedures to be followed for movements of excise goods under suspension of excise duty or movements of excise goods which have been released for consumption. It is necessary to amend Annexes V and VI to Regulation (EU) 2019/2152 to ensure that NSAs can receive information from their tax authorities and customs authorities on movements of excise goods, when those authorities are the competent authority referred to in Article 3(2) of Council Regulation (EU) No 389/2012note on administrative cooperation in the field of excise duties.
(4)The common data requirements for customs declarations are set out in Annex B to Commission Delegated Regulation (EU) 2015/2446note. For the production of European statistics on international trade in goods, a subset of data elements from customs declarations must be provided by customs authorities in each Member State to the competent NSAs. To specify this subset of data elements, it is necessary to amend Delegated Regulation (EU) 2021/1704.
(5)Annexes V and VI to Regulation (EU) 2019/2152 and Delegated Regulation (EU) 2021/1704 should therefore be amended accordingly,
HAS ADOPTED THIS REGULATION:
Article 1Amendment to Regulation (EU) 2019/2152#
Annexes V and VI to Regulation (EU) 2019/2152 are replaced by the text in Annex I to this Regulation.
Article 2Amendment to Delegated Regulation (EU) 2021/1704#
Delegated Regulation (EU) 2021/1704 is amended as follows:
(1)Article 4 is replaced by the following:‘Article 4Information relating to customs declarationsThe information referred to in point (c) of Annex VI to Regulation (EU) 2019/2152 shall include any information required by the NSA for the production of European statistics on international trade in goods and shall include at least the data elements, including their sub-elements, set out in Annex I to this Regulation.’
(2)Annex I is replaced by the text in Annex II to this Regulation.
Article 3Entry into force#
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
Annex I
The data elements listed below correspond to those set out in Annex B to Commission Delegated Regulation (EU) 2015/2446note.
| Declaration type |
| Additional declaration type |
| Procedure |
| Additional procedure |
| Previous document |
| Authorisation |
| Exporter |
| Consignor |
| Consignee |
| Importer |
| Declarant |
| Representative |
| Seller |
| Buyer |
| Additional fiscal reference |
| Delivery terms |
| Duties and taxes |
| Invoice currency |
| Total amount invoiced |
| Item amount invoiced |
| Preference |
| Postal value |
| Postal charges |
| Intrinsic value |
| Transport and insurance costs to the destination |
| Date of acceptance |
| Actual date of export |
| Country of destination |
| Region of destination |
| Country of dispatch |
| Country of export |
| Country of origin |
| Region or country of preferential origin/status |
| Region of dispatch |
| Customs office of presentation |
| Net mass |
| Supplementary unit |
| Gross mass |
| Description of goods |
| Commodity code |
| Container indicator |
| Mode of transport at the border |
| Inland mode of transport |
| Nature of transaction |
| Statistical value |
Annex II
‘’
Annex V
(a)information from VAT returns on taxable persons or non-taxable legal persons who have declared, for the period in question, intra-Union supplies of goods in accordance with point (a) of Article 251 of Directive 2006/112/EC or intra-Union acquisitions of goods in accordance with point (c) of Article 251 of that Directive;
(b)information from recapitulative statements on intra-Union supplies collected from the recapitulative VAT statements in accordance with Articles 264 and 265 of Directive 2006/112/EC;
(c)information on intra-Union acquisitions communicated by all other Member States in accordance with Article 21(2) of Council Regulation (EU) No 904/2010note;
(d)information from VAT returns submitted to the Member State of identification by taxable persons not established in the Member State of consumption making use of the special scheme provided for in Section 3 of Chapter 6 of Title XII of Directive 2006/112/EC, who have declared, for the period in question, supplies of goods under that scheme in accordance with Article 369g of that Directive;
(e)information from VAT returns submitted to the Member State of identification by taxable persons making use of the special scheme provided for in Section 4 of Chapter 6 of Title XII of Directive 2006/112/EC, who have declared, for the period in question, distance sales of goods imported from third territories or third countries under that scheme in accordance with Article 369t of that Directive;
(f)information from VAT returns submitted to the Member State of identification by taxable persons making use of the special scheme provided for in Section 5 of Chapter 6 of Title XII of Directive 2006/112/EC, who have declared, for the period in question, transfers of own of goods under that scheme in accordance with Article 369xg of that Directive;
(g)information related to the special schemes provided for in Sections 3, 4 and 5 of Chapter 6 of Title XII of Directive 2006/112/EC, made accessible to all other Member States in accordance with Article 21(1) of Regulation (EU) No 904/2010;
(h)information exchanged under the procedures provided for in Articles 20 to 25 and 36 to 37 of Council Directive (EU) 2020/262note, where the tax authority is the competent authority referred to in Article 3(2) of Council Regulation (EU) No 389/2012note on administrative cooperation in the field of excise duties.
Information to be provided by the tax authorities responsible in each Member State to the NSA, as referred to in Article 5(2):
Annex VI
(a)information identifying the person who carries out intra-Union exports and intra-Union imports of goods covered by the customs procedure of inward processing;
(b)the registration and identification data of economic operators provided for under Union customs provisions available in the electronic system relating to the EORI number as referred to in Article 7 of Commission Implementing Regulation (EU) 2015/2447note;
(c)the records on imports and exports from customs declarations which were accepted or were subject to decisions by the national customs authorities and:
(i)which were lodged with them; or
(ii)for which the supplementary declaration is, in accordance with Article 225 of Implementing Regulation (EU) 2015/2447, available to them through direct electronic access in the authorisation holder’s system; or
(iii)which were received by them in application of Article 179 of Regulation (EU) 952/2013;
(d)information on applied procedures, simplifications or authorisations granted to trade operators, and information identifying those trade operators;
(e)information exchanged under the procedures provided for in Articles 20 to 25 and 36 to 37 of Directive (EU) 2020/262, where the customs authority is the competent authority referred to in Article 3(2) of Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties.
Information to be provided by the customs authorities responsible in each Member State to the NSA, as referred to in Article 5(3):
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