1. Eurostat ESTP course on International Trade in Goods Statistics 2 – 6 February 2015 Point 5 of the agenda Particularities of certain goods and movements

2. Eurostat Content Specific goods or movements 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, motor vehicle and aircraft parts and waste products List of exclusions monetary 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 flows processing 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

3. Eurostat Specific goods or movements Goods 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 3

4. Eurostat 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! 2-6 February 2015 ESTP course on International Trade in Goods Statistics 4

5. Eurostat 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 5

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

7. Eurostat 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 7

8. Eurostat Vessels and aircraft (1) ScopeTransfer of economic ownership Reference periodMonth when transfer of ownership takes place Flow Intra-EU/extra-EU imports and exports Partner countryImports: country of construction for new vessels and aircraft, otherwise residence country of previous economic owner Exports: residence country of new economic owner Commodity codesVessels: 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 ValueValue that would be invoiced in case of sale/purchase of the whole vessel and aircraft. Quantity Net mass: only for aircraft Supplementary quantity: in number of items 2-6 February 2015 ESTP course on International Trade in Goods Statistics 8

9. Eurostat Vessels and aircraft (2) 2-6 February 2015ESTP course on International Trade in Goods Statistics9 ScopeProcessing operation (based on physical movements) Reference periodIntra-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 exports Partner countryImports in view of processing: residence country of economic owner Imports after processing: country of processing Exports in view of processing: country of processing Exports after processing: residence country of economic owner Commodity codesVessels: 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 ValueMovement in view of processing: value of unprocessed goods that would be invoiced in case of sale/purchase Movement after processing: value of unprocessed goods plus value added by processing Quantity Net mass: only for aircraft Supplementary quantity: in number of items

10. Eurostat Deliveries for vessels and aircraft ScopePhysical 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 periodMonth when the goods are delivered. FlowIntra-EU/extra-EU exports Partner countryResidence country of economic owner of a vessel/aircraft or, if not determined, QR "Stores and provisions within the framework of intra-EU trade" or QS "Stores and provisions within the framework of extra-EU trade" Commodity codes9930 24 00, 9930 27 00 or 9930 99 00 ValueStandard definition including statistical value in case of processing Quantity Net mass: mandatory only when HS2=27, otherwise optional Supplementary quantity: optional 2-6 February 2015ESTP course on International Trade in Goods Statistics10

11. Eurostat Goods to and from offshore installations ScopePhysical 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 periodMonth when the goods are delivered to a Member State/offshore installation FlowIntra-EU/extra-EU imports and exports Partner 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 delivered Note: 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 installation CN8 codes for other goods ValueStandard definition Quantity Net mass: Mandatory when HS2=27 otherwise optional Supplementary quantity: Mandatory when HS2=27 otherwise optional 2-6 February 2015ESTP course on International Trade in Goods Statistics11

12. Eurostat Sea products Scope - 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 vessel Note: A vessel is deemed country's vessel if the economic owner of the vessel is established in that country. Reference periodMonth when the sea products are landed in Member State's port and month when the sea products are acquired by Member State's vessel FlowIntra-EU/extra-EU imports and exports Partner country - Member State where the port is located - Member State/country from whose vessels the sea products were acquired Commodity codesAny relevant CN8 codes Trade valueStandard definition Quantity Net mass: Mandatory Supplementary quantity: Mandatory 2-6 February 2015 ESTP course on International Trade in Goods Statistics 12

13. Eurostat Spacecraft ScopeAcquisition of economic ownership of a new spacecraft by the first economic owner Reference periodMonth when the spacecraft is launched FlowIntra-EU/extra-EU imports and exports Partner 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 code8802 60 10 Trade valueValue of the spacecraft excluding transport and insurance costs Quantity Net mass: Mandatory Supplementary quantity: Mandatory 2-6 February 2015 ESTP course on International Trade in Goods Statistics 13

14. Eurostat Electricity and gas ScopePhysical movement Reference periodMonth of import and export FlowIntra-EU/extra-EU imports and exports Partner country Electricity: Member State/country of consignment for imports Member State/country of destination for exports Gas: Member State of consignment for intra-EU imports and country of origin for extra-EU imports Member State/country of destination for exports Commodity codes Electricity: 2716 00 00 Gas: 2711 21 00 Trade value Standard definition but may be based on estimates Quantity Net mass: no net mass for electricity (null value) / mandatory for gas Supplementary quantity: Mandatory both for electricity and gas 2-6 February 2015ESTP course on International Trade in Goods Statistics14

15. Eurostat Content Specific goods or movements 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, motor vehicle and aircraft parts and waste products List of exclusions monetary 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 flows processing trade, waste, goods under financial and operational lease, triangular trade, quasi transit 2-6 February 2015 ESTP course on International Trade in Goods Statistics 15

16. Eurostat 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 16

17. Eurostat 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 17

18. Eurostat Goods for or following temporary use Provided 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). 2-6 February 2015 ESTP course on International Trade in Goods Statistics 18

19. Eurostat Goods moving between MS and territorial enclaves Territorial 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 19

20. Eurostat Software and licences on carriers of information 2-6 February 2015 ESTP course on International Trade in Goods Statistics 20

21. Eurostat Samples and advertising material Goods 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 samples shall be excluded from ITGS. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 21

22. Eurostat Repair Goods sent for and returned after repair and the associated replacement parts used in the repair shall be excluded from ITGS. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 22

23. Eurostat Goods declared orally to Customs These 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 23

24. Eurostat 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 24

25. Eurostat Content Specific goods or movements 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, motor vehicle and aircraft parts and waste products List of exclusions monetary 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 flows processing trade, waste, goods under financial and operational lease, triangular trade, quasi transit 2-6 February 2015 ESTP course on International Trade in Goods Statistics 25

26. Eurostat Processing trade - definition Processing 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") 2-6 February 2015 ESTP course on International Trade in Goods Statistics 26

27. Eurostat Processing on processor's own account When the value of the material provided by the ordering party without transfer of ownership is negligible. 2-6 February 2015ESTP course on International Trade in Goods Statistics 27

28. Eurostat Processing under contract - g Processing under contract - goods returning to the initial country 2-6 February 2015ESTP course on International Trade in Goods Statistics 28

29. Eurostat Processing under contract - g Processing under contract - goods not returning to the initial country 2-6 February 2015ESTP course on International Trade in Goods Statistics 29

30. Eurostat Examples 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) 2-6 February 2015 ESTP course on International Trade in Goods Statistics 30

31. Eurostat Valuation of processing trade Regarding 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 31

32. Eurostat 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

33. Eurostat Processing 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 2-6 February 2015 ESTP course on International Trade in Goods Statistics 33

34. Eurostat 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 34

35. Eurostat Goods 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. 2-6 February 2015ESTP course on International Trade in Goods Statistics 35

36. Eurostat Triangular trade 2-6 February 2015ESTP course on International Trade in Goods Statistics 36

37. Eurostat Triangular trade — two MSs involved Company B 1 shall declare the arrival for Intrastat in MS B. Company A 2 even if it is not in charge of the transport shall declare the dispatch for Intrastat in MS A. 2-6 February 2015ESTP course on International Trade in Goods Statistics 37

38. Eurostat Triangular trade — non-EU country involved Company B 1 shall declare the arrival for Intrastat in MS B. Company A 2 even if it is not in charge of the transport shall declare the dispatch for Intrastat in MS A. 2-6 February 2015ESTP course on International Trade in Goods Statistics 38

39. Eurostat 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. 2-6 February 2015 ESTP course on International Trade in Goods Statistics 39