ESTP course on International Trade in Goods Statistics 2 – 6 February 2015 Point 3 of the agenda Similarities and differences between Intrastat & Extrastat

ESTP course on International Trade in Goods Statistics Content Basic concepts of ITGS Coverage Providers of statistical information Sources of information Statistical data elements preferences statistical and customs procedure 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics International Merchandise Trade Statistics (IMTS) International Trade in Goods Statistics(ITGS) International recommendations IMTS: Concepts and Definitions 2010 developed by UNSD methodological framework ensuring comparability of IMTS data worldwide not legally binding for EU Member States Legal provisions on intra-EU and extra-EU trade in goods statistics directly applicable and binding in all EU Member States EU legislation follows to the maximum extent international recommendations 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Basic concept IMTS: Concept and definition 2010, par. 1.2 "As a general guideline, it is recommended that international merchandise trade statistics record all goods which add to or subtract from the stock of material resources of a country by entering (imports) or leaving (exports) its economic territory. …" ITGS measures physical movement of goods independently from the ownership of the goods ; 2-6 February 2015 ESTP course on International Trade in Goods Statistics

General and Special Trade General Trade: all goods entering the economic territory of the country including customs warehouses, free zones and premises for inward processing Special Trade: the goods entering only a part of the economic territory strict definition: free circulation area relaxed definition: free circulation area and premises for inward processing 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Scope of exports Intrastat Dispatch Community goods leaving MS for a destination in another MS goods placed in the MS of dispatch under the inward processing or processing under customs control Extrastat Export goods leaving the statistical territory of the EU in accordance with one of the following customs procedures: exportation outward processing re-exportation 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Scope of imports Intrastat Arrival Community goods entering MS initially dispatched from another MS goods under the inward processing or processing under customs control maintained according to these procedures in the Member State of arrival or release for free circulation in that MS Extrastat Import goods entering the statistical territory of the EU in accordance with one of the following customs procedures: release for free circulation inward processing processing under customs control 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Definitions Goods: all movable property, including electricity Community goods: entirely obtained in EU customs territory non-Community goods released for free circulation in a MS goods obtained in EU customs territory using foreign or domestic goods Statistical territory: customs territory of a MS plus island Heligoland 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Scope - exceptions certain goods or movements call for specific provisions industrial 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 and waste products certain goods or movements shall be excluded from the trade in goods statistics 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Source of information Intrastat a specific data collection system, referred to as the ‘Intrastat’ system, for the provision of the statistical information customs declaration Extrastat customs declaration, including possible amendments to statistical data resulting from decisions by customs pertaining to it Additional sources for specific goods or movements 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Providers of statistical information Intrastat taxable person according to VAT Directive who carries out intra- EU trade whose value of that trade is above the exemption threshold Extrastat Any person who is able to present all of the documents which are required for the application of the customs procedure = declarant . 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Intrastat system - history Creation of a Single Market in 1993 the physical frontiers were removed between Member States customs declarations available only for trade with non-member countries loss of statistical data source for trade between Member States Simplification initiative introduction of simplification and statistical value threshold simplification for net mass 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Intrastat system - characteristics direct collection of information from companies by national statistical authorities close link with the VAT system threshold system 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Intrastat system – direct collection Member State Data collection Data processing Dissemination BE National Bank CZ, LT, SI, SK, PL, IT Customs Statistical Office DE, EE, LU, HU, NL, AT, PT, SE, LV, RO, DK ES, FR, FI, UK IE Customs/Statistical Office CY, MT, BG, EL VAT Offices 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Intrastat system – VAT (1) VAT return and recapitulative statements (VIES) intra-EU supplies => dispatches VAT return intra-EU acquisitions => arrivals 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Intrastat system – VAT (2) definition of reference period and value to be collected VAT data enables NSAs to define the population of economic operators who could be obliged to submit Intrastat declaration (Intrastat register) estimations of full trade coverage data quality controls 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Intrastat system - thresholds The "exemption" thresholds ... shall be set at a level that ensures that the value of at least 97 % of the total dispatches and at least 93 % of the total arrivals of the relevant Member State's taxable persons is covered. 2-6 February 2015 ESTP course on International Trade in Goods Statistics

When does a trader become PSI? When the value of his trade for the previous year exceeds the exemption threshold When the cumulative value of his trade from the beginning of the year exceeds the exemption threshold 2-6 February 2015 ESTP course on International Trade in Goods Statistics