Quality Report on International Trade in Goods Statistics

Contents

Contents ...... …3

Abbreviations ...... 5

1 Introduction ...... 6 1.1 What is the purpose of this publication? ...... 6 1.2 What are European statistics on international trade in goods? ...... 6 1.3 Which other documents should be read in conjunction with this guide? ...... 6

2 Background information ...... 8 2.1 Main actors in EU legislation on ITGS ...... 8 2.2 The ‘acquis communautaire’ ...... 8 2.3 Primary versus secondary legislation ...... 9 2.4 Basic regulations versus delegated and implementing acts ...... 9 2.5 Other legal acts of relevance for ITGS ...... 10 2.6 Text with EEA relevance ...... 10 2.7 General technical notes on legislation ...... 11

3 General statistical legislation ...... 13 3.1 Treaty on the Functioning of the European Union (Article 338) ...... 13 3.2 Statistical Regulation (Regulation (EC) No 223/2009) ...... 14 3.2.1 Amending Regulation (EU) 2015/759 ...... 37 3.3 Comitology ...... 45 3.3.1 Committees’ roles in European Commission’s implementing powers...... 46 3.3.2 Comitology Regulation (Regulation (EU) No 182/2011) ...... 47 3.4 Rules of Procedure (RoP) ...... 56 3.4.1 RoP of the ITGS Steering Group ...... 57 3.4.2 RoP of the ITGS Working Group on Compilation and Quality ...... 61 3.4.3 RoP of the ITGS Working Group on Methodology ...... 65 4 Intra-EU trade in goods statistics ('Intrastat') ...... 69 4.1 Intrastat Basic Act (Regulation (EC) No 638/2004) ...... 69 4.1.1 Amending Regulation (EC) No 222/2009 ...... 87 4.1.2 Amending Regulation (EU) No 1093/2013 ...... 91 4.1.3 Amending Regulation (EU) No 659/2014 ...... 93

Legislation on European statistics on international trade in goods 3

Contents

4.2 Intrastat Implementing Regulation (Regulation (EC) No 1982/2004) ...... 100 4.2.1 Amending Regulation (EC) No 1915/2005 ...... 121 4.2.2 Amending Regulation (EU) No 91/2010 ...... 123 4.2.3 Amending Regulation (EU) No 96/2010 ...... 126 4.2.4 Amending Regulation (EU) No 1093/2013 ...... 132 5 Extra-EU trade in goods statistics ('Extrastat') ...... 134 5.1 Extrastat Basic Act (Regulation (EC) No 471/2009) ...... 134 5.1.1 Amending Regulation (EU) 2016/1724 ...... 150 5.1.2 Amending Regulation (EU) 2016/2119 ...... 156 5.2 Extrastat Implementing Regulation (Regulation (EU) No 113/2010) ...... 160 5.2.1 Amending Regulation (EU) 2016/2119 ...... 181 5.3 Extrastat Implementing Regulation (Regulation (EC) No 92/2010) ...... 185 5.3.1 Amending Regulation (EU) 2016/1253 ...... 193 6 Combined Nomenclature ...... 198 6.1 Regulation (EEC) No 2658/87 ...... 201 6.2 Extract from 'Annex I, CN for 2017' (Regulation (EU) 2016/1821) ...... 209

7 Nomenclature of countries and territories ...... 226 7.1 Geonomenclature (Regulation (EU) No 1106/2012) ...... 226

8 Union Customs legislation ...... 237 8.1 Union Customs Code (UCC) – Regulation (EU) No 952/2013 ...... 238 8.1.1 Customs territory (Article 4 UCC) ...... 239 8.1.2 Customs authorities (Article 5(1) UCC) ...... 241 8.1.3 Customs declaration (Article 5(12) UCC) and data elements (TDA + EUCDM) ...... 242 9 Basic Fiscal (VAT) Legislation ...... 244 9.1 VAT Directive (Council Directive 2006/112/EC) ...... 244 9.1.1 Taxable person (Article 9) ...... 246 9.1.2 VAT-ID number (Article 213) ...... 248

Legislation on European statistics on international trade in goods 4