Eurostat ESTP course on International Trade in Goods Statistics 2 – 6 February 2015 Point 5 of the...

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ESTP course on International Trade in Goods Statistics

2 – 6 February 2015Point 5 of the agenda

Particularities of certain goods and movements

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Content• Specific goods or movementsindustrial plants, vessels and aircraft, sea products, goods delivered to vessels

and aircraft, staggered consignments, military goods, goods to or from offshore installations, spacecraft, electricity and gas, motor vehicle and aircraft parts and waste products

• List of exclusionsmonetary gold, means of payment, which are legal tender, goods of

diplomatic or similar nature, movements of goods between MS and its territorial enclaves, goods not the subject of commercial transaction, goods for and after repair, goods for or following temporary use, carriers of customised information, goods declared orally

• Particular trade flowsprocessing trade, waste, goods under financial and operational lease,

triangular trade, quasi transit

2-6 February 2015 ESTP course on International Trade in Goods Statistics 2

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Specific goods or movementsGoods or movements which, by their very nature, call for specific methodological provisions in order to

• enable PSIs/NSAs simplified reporting (industrial plants, staggered consignments, motor vehicle and aircraft parts, military goods)

• to deviate fully or partially from recording physical movement of goods between importing and exporting country (vessels and aircraft, goods delivered to vessels and aircraft, goods to or from offshore installations, sea products, spacecraft, electricity and gas)

Other data sources than Intrastat and customs declaration may be used to compile ITGS.


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Industrial plants• Combination of machines, apparatus, appliances,

equipment, instruments and materials which together make up large-scale, stationary units producing goods or providing services

• Component parts = deliveries consist of the goods from the same CN chapter

• If the overall statistical value of a given industrial plant exceeds 3 million EUR, unless they are complete industrial plants for re-use:

• simplified commodity code 9880 XX 00 may be used, where XX = CN chapter,

• quantity need not be reported.Simplification not applicable for extra-EU imports!


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Staggered consignments• Delivery of components of a complete item in an

unassembled or disassembled state which is shipped during more than one reference period for commercial or transport-related reasons

• Reference period may be adjusted so that data is reported only once, in the month when the last consignment is received or dispatched.

• Implementation:• All components make up a single classifiable commodity • The shipment is between a single dispatcher and a single consignee• The duration between the first shipment to the last shipment

depends on logistical circumstances only.


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Motor vehicle and aircraft parts• applicable only in Intrastat• Member States should applied only in a

conservative way• to request authorisation prior to application by a

PSI• to use code 9990 87 zz (for motor vehicle) and

9990 88 zz (for aircraft) where zz is specified by national instructions


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Military goods• all goods intended for military use such as arms, trucks, cars,

aircraft, fuel, or any supplies for armed forces etc. falling under military secrecy

• military goods shall be included in ITGS • standard statistical methods and rules shall be applied the

following way:• whenever possible, the most detailed data should be collected and

transmitted to Eurostat • if the PSI requests confidentiality for military goods, standard rules for

granting confidentiality should be applied• if the NSA receives from the relevant national administration

information falling under military secrecy in aggregated form only, then at least the total monthly statistical value is reported, the simplified partner country (QX, QY) and CN codes (9999 99 99, 9999 xx 99 or 9999 xx xx) should be used.


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Vessels and aircraft (1)Scope Transfer of economic ownershipReference period Month when transfer of ownership takes placeFlow Intra-EU/extra-EU imports and exportsPartner country Imports: country of construction for new vessels and aircraft,

otherwise residence country of previous economic ownerExports: residence country of new economic owner

Commodity codes Vessels: seagoing vessels, tugs, warship and floating structure = commodity codes: 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 00 10, 8903 91 10, 8903 92 10, 8904 00 10, 8904 00 91, 8905 10 10, 8905 20 00, 8905 90 10, 8906 10 00 and 8906 90 10.Aircraft: 8802 30 00 and 8802 40 00

Value Value that would be invoiced in case of sale/purchase of the whole vessel and aircraft.

Quantity Net mass: only for aircraftSupplementary quantity: in number of items


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Vessels and aircraft (2)


Scope Processing operation (based on physical movements)Reference period Intra-EU trade: month of arrival or dispatch (when vessel or aircraft is

brought to/leaves the premises of processor)Extra-EU trade: month of acceptance of customs declaration

Flow Intra-EU/extra-EU imports and exportsPartner country Imports in view of processing: residence country of economic owner

Imports after processing: country of processingExports in view of processing: country of processing Exports after processing: residence country of economic owner

Commodity codes Vessels: seagoing vessels, tugs, warship and floating structure; commodity codes: 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 00 10, 8903 91 10, 8903 92 10, 8904 00 10, 8904 00 91, 8905 10 10, 8905 20 00, 8905 90 10, 8906 10 00 and 8906 90 10.Aircraft: 8802 30 00 and 8802 40 00

Value Movement in view of processing: value of unprocessed goods that would be invoiced in case of sale/purchaseMovement after processing: value of unprocessed goods plus value added by processing

Quantity Net mass: only for aircraftSupplementary quantity: in number of items

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Deliveries for vessels and aircraftScope Physical delivery of goods in a Member State's port/airport on

board a vessel/aircraft whose economic owner does not reside in that Member State.

Reference period Month when the goods are delivered.Flow Intra-EU/extra-EU exportsPartner country Residence country of economic owner of a vessel/aircraft

or, if not determined,QR "Stores and provisions within the framework of intra-EU trade"orQS "Stores and provisions within the framework of extra-EU trade"

Commodity codes 9930 24 00, 9930 27 00 or 9930 99 00Value Standard definition including statistical value in case of processingQuantity Net mass: mandatory only when HS2=27, otherwise optional

Supplementary quantity: optional


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Goods to and from offshore installationsScope Physical movement of goods:

— between a Member State and another Member State's or a non-EU country's offshore installation; or— between Member State's offshore installations and another Member State's or a non-EU country's offshore installation

Reference period Month when the goods are delivered to a Member State/offshore installation

Flow Intra-EU/extra-EU imports and exportsPartner country — A Member State or a non-EU country from/to which are goods delivered

— Member State or a non-EU country from/to whose exclusive economic zone are goods deliveredNote: The codes QV "Countries and territories not specified in the framework of intra-EU trade" or QW "Countries and territories not specified within the framework of extra-EU trade" may be used instead of real partner country.

Commodity codes

9931 24 00, 9931 27 00 or 9931 99 00 for deliveries for the crew and for the operation of engines, machines and other equipment of the offshore installationCN8 codes for other goods

Value Standard definitionQuantity Net mass: Mandatory when HS2=27 otherwise optional

Supplementary quantity: Mandatory when HS2=27 otherwise optional


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Sea productsScope - Landing of sea products in Member State's port by another

Member State's/country's vessel- Acquisition of sea products by Member State's vessel from

another Member State's/country's vesselNote: A vessel is deemed country's vessel if the economic owner of

the vessel is established in that country.Reference period Month when the sea products are landed in Member State's port and

month when the sea products are acquired by Member State's vesselFlow Intra-EU/extra-EU imports and exportsPartner country - Member State where the port is located

- Member State/country from whose vessels the sea products were acquired

Commodity codes Any relevant CN8 codesTrade value Standard definitionQuantity Net mass: Mandatory

Supplementary quantity: Mandatory


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SpacecraftScope Acquisition of economic ownership of a new spacecraft by

the first economic ownerReference period Month when the spacecraft is launchedFlow Intra-EU/extra-EU imports and exportsPartner country - Member State/country of construction on imports

- Member State/country of residence of the first economic owner of the new spacecraft on exports

Commodity code 8802 60 10Trade value Value of the spacecraft excluding transport and insurance

costsQuantity Net mass: Mandatory

Supplementary quantity: Mandatory


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Electricity and gasScope Physical movementReference period Month of import and exportFlow Intra-EU/extra-EU imports and exportsPartner country Electricity:

Member State/country of consignment for importsMember State/country of destination for exportsGas: Member State of consignment for intra-EU imports and country of origin for extra-EU importsMember State/country of destination for exports

Commodity codes Electricity: 2716 00 00Gas: 2711 21 00

Trade value Standard definition but may be based on estimatesQuantity Net mass: no net mass for electricity (null value) / mandatory for gas

Supplementary quantity: Mandatory both for electricity and gas


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Monetary gold• Gold owned by national governments and authorities

(or by others who are subject to the effective control of the national government/authorities such as authorised banks) and held as a reserve asset.

• CN code 7108 20 00 shall be excluded form ITGS

Non-monetary gold = all gold than monetary gold other than monetary gold, including the gold held in allocated gold accounts shall be included ITGS.


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Means of payments• legal tender and securities, i.e. coins (CN 7118 90 00) and

banknotes (CN 4907 00 30) in any currency • postage stamps and other stamps (such as road tax discs,

motorway toll prepayment stickers) that represent evidence of financial claims (CN 4907 00 10)

are excluded from ITGS provided they are in circulation.

Means of payment which are not in circulation, such as un-issued bank notes, securities and coins shall be included in ITGS as products of the printing or manufacturing industry.

Postage stamps and similar stamps (e.g. highway vignettes, pre-paid telephone cards motorway toll repayment stickers and the like), provided that they are the subject of a commercial transaction, shall be included in ITGS.

If coins in circulation (CN 7118 90 00) are sold above their face value as collectibles shall be included in ITGS with their transaction value.


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Goods for or following temporary useProvided that all the following conditions are met than such goods are excluded from ITGS:•no processing is or was planned or carried out, and•the expected duration of the temporary use was or is not intended to be longer than 24 months, and•the dispatch/arrival has not to be declared as a supply/acquisition for VAT purposes (Intrastat only), and•no change of ownership took place or is intended to take place (Extrastat only).


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Goods moving between MS and territorial enclavesTerritorial enclaves = embassies and national armed forces stationed outside the territory of the mother country.

Goods moving between:•a Member State and its territorial enclaves in other Member States / non-member countries•the host Member State and territorial enclaves of other Member States shall be excluded from ITGS.


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Software and licences on carriers of information


Is software / information delivered on ?

NO Services => excluded from ITGS

YE

S

CD, DVD, Flash drive, hardware, book,

blueprint etc.

Is software / information

?

NO

Services => excluded from ITGS YES

…adapted/developed to order for a particular

client

Goods => included in ITGS

Is licence delivered together

with software? Licence fees excluded

from value reported for ITGS

NO

YE

S

Licence fees included in value reported for

ITGS

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Samples and advertising materialGoods supplied free of charge which are themselves not the subject of a commercial transaction, provided that the 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 samplesshall be excluded from ITGS.


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RepairGoods sent for and returned after repair and the associated replacement partsused in the repair shall be excluded from ITGS.


SI: before repair SI: after repair

HU: Supplier of spare parts HR: repairer

Replacement parts

Defective parts

Goods to be repaired

Included in ITGS

Excluded from ITGS

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Goods declared orally to CustomsThese goods shall be excluded if:•the goods are for non-commercial purposes, without limitation in value or quantity.•the goods are for commercial purposes up to a value of EUR 1 000.

Where the value of goods for commercial purposes is below EUR 1 000 but the net mass is above 1 000 kg the exclusion does not apply.


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Goods released for free circulation after inward processing or processing under customs control

These goods shall be excluded from extra-EU trade because:•goods would have already been included in Extrastat when they were initially imported •avoiding double counting

Goods imported in a Member States under the inward processing or processing under customs control, which are released for free circulation in another Member State, should be recorded in the original (importing) Member State in extra-EU trade as imports for processing, and then in Intrastat as a dispatch to the subsequent Member State.


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Processing trade - definitionProcessing trade - definitionProcessing covers operations (transformation,

construction, assembly, enhancement, renovation, modification, conversion) with objective to produce a new or really improved item. It may change or not product classification

Processing operation may be done:◦ on processor's own account involving change of

ownership (NoT "1")◦ under contract without change of ownership of the

goods (NoT "4&5")


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Processing on Processing on processor's processor's own accountown account

When the value of the material provided by the ordering party without transfer of ownership is negligible.


AT

Company Y – processor/seller

Goods purchased by

processor in M

S B €1 000

Company Z2 – supplier

DE

SI

Company X – ordering

party/purchaser


Goods purchased by processor in

another country for €1 000 - N

oT 11


Payment for goods

delivered to processor €100

NoT 11 €100 NoT 99 €100

Payment for goods delivered by processor €2,360

NoT 11 €2 500 = €40 + €100 + €1 000 + + €1 000 € + €360 (trade margin of company Y) NoT 11 €2 500

NoT 99 €40 NoT 99 €40

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Processing under contract - gProcessing under contract - goods returning to the initial country


MS B

MS A

NoT 41 €400

NoT 41 €400

Processing fee €50

NoT 51 €450

NoT 51 €450

Company Y– processor

Company X – ordering party

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Processing Processing under under contract - contract - ggoods not returning to the initial country


MS B MS C

MS A

Company Z –

purchaser

VAT registration of company X in MS B

NoT 52 €500 NoT 11 €500

Company Y – processor

B

A

Company X – ordering party / seller

Payment for final product €500 = €400 + €50 + €50 (trade margin of company X)

Processing fee €50 NoT 52 €450 NoT 11 €500

NoT 42

€400

NoT 42 €400

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Examples of processing operationsExamples of processing operations• Industrial assembly of products (the components are

used for the production of new product)• Mixing goods of different qualities to produce goods

of a new quality• Bottling of liquid (e.g. wine from barrels)• Canning of goods (e.g. tinned food)• Making up of textiles into products (e.g. clothing,

handbags, curtains)• Dilution or concentration of liquids (e.g. orange

juice)


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Valuation of processing tradeValuation of processing tradeRegarding transactions involving goods sent for processing, the total value of the goods in their unprocessed state must be reported.

if value is unknown – value shall be estimated

Regarding transactions involving goods returned after processing, the total amount of the goods in their processed state must be reported.

the value initially reported for the unprocessed goods plus the processing costs.


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Processing versus repair Processing versus repair Repair = the restoration of goods to their original function or condition with the objective to maintain the goods in working order.• The simple replacement of part of an item indicates

that a repair transaction might have been carried out. However, if it results in an improved item, it is a processing.

• Repair of damaged goods during transportation • Re-painting = maintenance. However, the painting of

unpainted goods should be treated as processing.2-6 February 2015 ESTP course on International Trade in Goods Statistics 32

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Processing versus servicesProcessing versus services• technical maintenance activities for aircraft, which

are carried out due to legal requirements • testing, adjusting, regulating or certification of

goods (e.g. aircraft, machines, apparatus, vehicles)• ironing, washing, cleaning, drying operations• packaging and labelling operations• sharpening, simple grinding or cutting• assembly/reconstruction of goods after transport• simple sorting, sifting, weighing, dividing and

filtering of goods


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Waste• Buying/selling of valuable waste such as iron

scrap (CN 7204 10 00) etc.• Processing of valuable waste when processor

extracts valuable materials from waste and returns these materials to owner, for instance processing of defective catalysts (CN 8421 39 60)

• Disposal of waste when a company pays for the disposal service of the exported waste. In ITGS this should be reported with NoT 99, the actual weight and 1 unit of value.


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Goods under financial and operational leaseGoods under financial and operational lease

Financial leasing•a fixed minimum leasing period •various options after the end of the leasing period •costs for maintenance, insurance are born by the lessee•the leased good is specifically built for the lessee•the lessee capitalises the leasing object

Goods under financial lease are included and their full value is recorded.

Operational leasing•cancellation of the contract in any time •costs for maintenance, insurance are born by the lessor•the lessee records the leasing rates as expenses•the lessor capitalises the leasing object

Goods under operational lease with duration of less than 24 month are excluded.


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Triangular tradeTriangular trade


MS A Company A– supplier

MS B

Company B – 1st purchaser

MS C

Company C – customer

Intrastat: dispatch to MS C Goods Intrastat: arrival from MS A

VIES: intra-EU supply to MS C + ▲ Invoice VAT: intra-EU acquisition from MS B

VIES: intra-EU supply to MS B

Invoice

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Triangular trade — two MSs involvedTriangular trade — two MSs involved

Company B1 shall declare the arrival for Intrastat in MS B.

Company A2 even if it is not in charge of the transport shall declare the dispatch for Intrastat in MS A.


MS A

Company A – supplier

MS B

Company B1

Company B2

Invoice

Goods

Invoice

MS B MS A

Company A1

Company A2 Invoice

Company B

Goods

Invoice

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Triangular trade — non-EU country involvedTriangular trade — non-EU country involved

Company B1 shall declare the arrival for Intrastat in MS B.

Company A2 even if it is not in charge of the transport shall declare the dispatch for Intrastat in MS A.


MS A

Company A – supplier

Country X

Company X – customer

MS B


Goods

Invoice

Invoice

MS A

Company A – customer

Country X

Company X – supplier

MS B


Invoice

Invoice

Goods

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Quasi transit= movement of goods which enter/leave an economy and are declared as imports/exports for customs purposes without the transit economy having acquired ownership of the goods.


MS A

MS B Import customs

declaration is lodged

Intra-EU flow Non-member country

Extra-EU flow

Quasi import

MS B Normal transit

Normal import

MS A Import customs


Non-member country

Extra-EU flow

MS A

MS B Export customs


Intra-EU flow Non-member country

Extra-EU flow

Quasi export

MS B Normal transit

Normal export

MS A Export customs


Non-member country

Extra-EU flow

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