Intrastat Manual
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Intrastat manual A guide to filling in Intrastat questionnaires 2021 To the User of the Manual This Manual is an auxiliary material for those responsible for filling in the Intrastat questionnaires. Both general information about the Intrastat system and detailed guidelines for filling in the Intrastat questionnaires are presented. The present Manual is the updated edition of the Estonian version of the Intrastat Manual. This edition of the manual has been compiled taking into account the feedback of the users. The information has been updated and several examples and explanations have been added. The compilers are always open to new suggestions for improvements in the manual. A good manual can only be compiled in close co-operation with the users of the manual. Our contact details are the following: Enterprise and Agricultural Statistics Department Statistics Estonia Tatari 51 10134 Tallinn, Estonia Telephones Contact Centre of Respondents: +372 625 9100 Methodological questions: +372 625 9259, +372 625 9187, +372 625 9198 Electronic web questionnaire in eSTAT: +372 625 9100 E-mail: [email protected] Classification of goods: [email protected] Website: https://www.stat.ee/en/find-statistics/statistics-theme/economy/foreign-trade Looking forward to further co-operation, Enterprise and Agricultural Statistics Department Foreign Trade Statistics 2 TABLE OF CONTENTS 1. GENERAL INFORMATION ABOUT THE INTRASTAT SYSTEM ............................................................... 5 1.1. What is Intrastat? ................................................................................................................................. 5 1.2 Why is Intrastat necessary? ................................................................................................................. 5 1.3. How are foreign trade data collected in the EU? .............................................................................. 5 1.4. Intrastat in Estonia ............................................................................................................................... 6 2. SUBMISSION OF INTRASTAT QUESTIONNAIRES ................................................................................... 7 2.1. Who shall submit Intrastat questionnaires? ...................................................................................... 7 2.2. Who is responsible for submitting questionnaires? ........................................................................ 8 2.3. What are the deadlines for submitting Intrastat questionnaires? ................................................... 8 2.4. How can Intrastat questionnaires be submitted? ............................................................................. 9 2.5. Should questionnaires be submitted even if no transactions have been made? ....................... 10 2.6. How to correct an already submitted questionnaire? .................................................................... 11 2.7. How long is the reporting period? .................................................................................................... 11 2.8. How is confidentiality of submitted data ensured? ........................................................................ 11 3. FILLING IN THE INTRASTAT QUESTIONNAIRE ..................................................................................... 12 3.1. Which commodities should be declared in Intrastat questionnaires? ......................................... 12 3.2. Accumulation of goods ...................................................................................................................... 12 3.3. How should services be reported in Intrastat questionnaires? .................................................... 12 3.4. Data required in Intrastat questionnaires ........................................................................................ 12 3.4.1. Commodity flow (Kaubavoog) .................................................................................................... 13 3.4.2. Reporting period (Aruandeperiood) ............................................................................................ 13 3.4.3. Dispatcher/recipient (Kauba lähetaja/saaja) .............................................................................. 13 3.4.4. Number of record (Kirje nr)......................................................................................................... 13 3.4.5. Description of commodity (Kauba kirjeldus) ............................................................................... 13 3.4.6. EU Member State (Liikmesriik) .................................................................................................. 13 3.4.7. Nature of transaction (Tehingu liik) ............................................................................................ 14 3.4.8. Terms of delivery and place (Tarneklausel ja koht) ................................................................... 15 3.4.9. Commodity code (Kaubakood) ................................................................................................... 16 3.4.10. Country of origin (Päritoluriik) ................................................................................................... 16 3.4.11. Mode of transport (Transpordiliik) ............................................................................................ 17 3.4.12. Net weight (Netomass) ............................................................................................................. 17 3.4.13. Quantity by supplementary units (Kogus lisamõõtühiku järgi) ................................................. 18 3.4.14. Invoice value (Kaubaarve summa) ........................................................................................... 19 3.4.15. Statistical value (Statistiline väärtus) ........................................................................................ 19 3.4.16. Additional code ......................................................................................................................... 20 3.4.17. Remark ..................................................................................................................................... 20 4. SPECIAL CASES ........................................................................................................................................ 21 4.1. Specific goods .................................................................................................................................... 21 4.1.1. Vessels and aircraft .................................................................................................................... 21 4.1.2. Delivery of vessels and aircraft’s stores and supplies ............................................................... 23 4.1.3. Sea products .............................................................................................................................. 23 4.1.4. Staggered consignments............................................................................................................ 23 4.1.5. Military goods ............................................................................................................................. 23 4.1.6. Industrial plants .......................................................................................................................... 24 4.1.7. Software and information media ................................................................................................ 24 4.1.8. Goods delivered free of charge .................................................................................................. 25 4.1.9. Empty receptacles ...................................................................................................................... 25 4.1.10. Electrical energy ....................................................................................................................... 25 4.1.11. Waste products ........................................................................................................................ 26 4.1.12. Printed literature ....................................................................................................................... 26 4.1.13. Means of payment .................................................................................................................... 26 4.2. Specific transactions ......................................................................................................................... 26 4.2.1. Indirect trade .............................................................................................................................. 26 3 4.2.2. Triangular trade .......................................................................................................................... 28 4.2.3. Barter trade ................................................................................................................................ 31 4.2.4. Commission ................................................................................................................................ 31 4.2.5. Leasing and hiring ...................................................................................................................... 32 4.2.6. Credit note .................................................................................................................................. 32 4.2.7. Transfer price ............................................................................................................................