commiss regul eec octob lai provis implement amend council regul eec statist relat trade good member state commiss european commun regard treati establish european econom commun regard council regul eec novemb statist relat trade good member state articl thereof view establish statist relat trade good member state field applic intrastat system precis defin relat good includ exclud date intra commun oper practic compli oblig suppli inform determin extent oblig parti parti respons provid inform transfer task defin rule compli depart concern detail view effici manag regist intra commun oper provis relat fiscal aspect statist inform addit definit data report arrang report data list drawn good exclud statist return relat trade good account initi exist simplifi procedur special requir sector amend council direct eec direct eec requir provis regul eec adapt pursuant indent articl thereof measur provid regul accord opinion committe statist relat trade good member state adopt regul articl view establish statist relat trade good member state commun member state appli regul eec hereinaft refer basic regul accord rule laid regul articl connect trade commun constitut decemb spain portug mention member state intrastat system appli good liabl custom duti charg equival effect remain subject measur laid act access intrastat system appli product refer articl council direct eec form content document accompani move territori member state articl intrastat system appli good obtain process custom procedur suspens system procedur process custom control good circul part statist territori commun part territori commun pursuant council direct eec member state respons collect data good refer paragraph basi custom procedur applic good statist copi singl administr document data list articl basic regul except inform refer paragraph articl custom depart month send relev statist depart period list data type good accord arrang agre depart articl indent appli good refer paragraph provis regul appli good prejudic custom regul appli articl natur legal person carri intra commun oper time good arriv dispatch respons provid requir inform mean articl basic regul parti refer paragraph provid data intra commun oper period declar refer articl basic regul month assimil threshold exceed accord provis relat threshold applic member state determin deadlin transmiss line administr organ vat registr number parti respons provid inform amend result chang ownership address legal statu similar chang affect intra commun oper signific extent rule defin paragraph appli parti question time chang remain subject statist oblig subject chang articl parti refer articl basic regul hereinaft refer declar parti declar parti provid compet nation depart inform accord articl inform identifi identifi parti respons provid inform transfer task parti respons provid inform data requir basic regul implement thereof articl inform identifi intra commun oper mean articl basic regul full person firm full address includ post code circumst laid articl basic regul vat registr number statist depart refer articl basic regul dispens abovement item inform circumst determin exempt intra commun oper provid member state refer articl basic regul inform serv identifi intra commun oper suppli abovement statist depart tax author refer articl agreement contrari depart concern minimum list data record regist intra commun oper mean articl basic regul intra commun oper year month entri regist inform identifi oper laid paragraph applic oper consignor consigne declar januari parti respons provid inform declar parti consign receipt member state refer articl basic regul inform stipul paragraph present articl show oper question consignor consigne case consignor consigne januari parti respons provid inform total intra commun oper month flow date refer articl basic regul inform record prior member state refer articl basic regul check inform record statist inform refer articl basic regul function statist threshold refer articl regul organ separ manag regist intra commun oper compet nation depart record data regist accord requir articl view implement articl basic regul case respons inform oper li oper legal entiti se constitu part entiti branch offic kind activ unit local unit consid justifi except articl list refer articl basic regul tax author respons mention intra commun oper result scission merger cessat activ period review longer list articl parti respons provid inform transmit data requir basic regul implement thereof accord commun provis forc direct compet nation depart collect offic member state set statist administr purpos refer period discret mean singl declar time limit compet nation depart lai instruct parti respons provid inform tenth work dai end period mean part declar case compet nation depart requir agreement reach frequenc transmiss deadlin part declar transmit time limit laid indent derog paragraph parti respons provid inform benefit exempt virtu applic assimil threshold provid articl basic regul transmit inform conform regul tax author respons pursuant articl basic regul provis articl relat period declar prevent conclus agreement provid suppli data real time data transmit electron derog paragraph member state period statist declar period tax declar provis relat transmiss statist declar drawn line commun nation tax regul articl medium inform member state statist territori nomenclatur countri annex council regul eec design alphabet numer code franc fr belgium luxembourg bl netherland nl germani de itali unit kingdom gb ireland denmark dk greec gr portug pt spain es articl quantiti good mention data medium determin net mass actual mass good exclud packag kilogram supplementari unit unit measur quantiti unit measur mass express kilogram mention accord inform set current version combin nomenclatur opposit head concern list publish part preliminari provis nomenclatur articl good refer articl basic regul type good statist statist declar amount invoic statist fix dispatch basi taxabl amount determin taxat purpos accord direct eec deliveri good section oper section articl direct minu tax deduct dispatch hand includ transport insur cost relat part journei take place statist territori member state dispatch arriv basi taxabl amount determin taxat purpos accord articl direct refer acquisit good minu tax due releas consumpt transport insur cost relat part journei take place statist territori member state arriv statist declar accord subparagraph taxabl amount determin taxat purpos good result process oper statist establish good produc member state process amount invoic total amount exclud vat invoic document serv invoic relat good includ statist declar parti respons provid inform invoic amount broken type good derog paragraph member state requir invoic amount broken type good case calcul statist exempt parti respons provid statist inform mention respons provid inform requir suppli inform ancillari cost sampl basi subparagraph appli parti requir transmit period declar refer articl basic regul sole parti benefit applic simplif threshold member state exercis option laid subparagraph paragraph administr organ prevent take simplif measur virtu subparagraph accompani exercis option exempt requir mention statist instruct relat statist declar parti respons provid inform technic reason statist invoic amount mention type good advanc member state transmit copi instruct commiss novemb updat case work contract amount invoic amount enter account work includ ancillari cost mention case dispatch arriv follow contract work ancillari cost mean cost incur movement good member state dispatch member state arriv transport insur cost articl purpos regul transact oper commerci lead movement good cover statist trade good member state natur transact characterist distinguish transact distinct made transact differ natur accord list annex natur transact inform medium code number categori column abovement list limit list refer paragraph member state prescrib collect data natur transact level collect data trade countri collect connect data natur transact data custom procedur articl purpos regul deliveri term provis sale contract lai oblig seller buyer accord incoterm intern chamber commerc list annex ii limit list refer paragraph prejudic paragraph member state appli subparagraph articl stipul data deliveri term collect inform medium give detail mention member state stipul data deliveri term collect inform medium level collect data trade countri deliveri term type good abbrevi list refer paragraph articl presum mode transport dispatch mode transport determin activ mean transport good presum leav statist territori member state dispatch arriv mode transport determin activ mean transport good presum enter statist territori member state arriv mode transport mention inform medium code titl transport sea transport rail transport road transport air consign post fix transport instal transport inland waterwai propuls mode transport design medium code number articl countri origin countri good origin good obtain countri origin countri item product countri involv origin countri signific process work econom justifi carri enterpris equip purpos lead manufactur product repres import stage manufactur take place countri origin design code number current version countri nomenclatur annex regul eec prejudic sentenc articl regul articl region origin region member state dispatch good produc erect assembl process repair maintain fail region origin replac region commerci process place region good dispatch region destin region member state arriv good consum erect assembl process repair maintain fail region destin replac region commerci process place region good dispatch member state exercis option provid articl basic regul draw list region determin code maximum charact region inform medium articl port airport load port airport situat statist territori member state dispatch good load activ mean transport presum leav territori port airport unload port airport situat statist territori member state arriv good unload activ mean transport presum enter territori member state exercis option provid articl basic regul draw list port airport mention inform medium fix code medium articl statist procedur categori dispatch arriv intra commun oper take place adequ refer column column list transact annex member state wish exercis option provid articl basic regul draw list statist procedur mention inform medium fix code medium articl data relat good list annex iii exclud compil pursuant articl basic regul collect articl purpos regul specif movement good movement good specif featur signific interpret inform stem movement natur good transact result movement good consignor consigne good absenc provis drawn articl basic regul member state appli data specif movement good simplifi procedur appli regul eec prior date refer paragraph articl basic regul member state wish detail inform result applic articl basic regul derog articl organ collect inform specif product group provid parti respons provid inform allow elect suppli accord combin nomenclatur addit subdivis member state exercis option notifi commiss time state reason decis suppli list relev combin nomenclatur subhead describ collect method articl refer direct eec basic regul amend paragraph articl pursuant articl abovement direct replac pursuant council direct eec oj articl mean direct eec complianc articl direct replac mean direct eec articl articl direct eec replac direct eec articl point indent provis articl direct eec appli indent delet institut parti liabl account vat parti exempt vat paragraph articl articl articl basic regul replac legal person liabl account vat parti liabl account carri transact entitl deduct vat articl basic regul point resid replac regist ad tax point replac refer period refer indent articl good intrastat system appli calendar month ad tax due intra commun deliveri acquisit good movement record pursuant articl period period fiscal declar parti liabl account vat refer correspond calendar month quarter half year year member state adapt period oblig relat statist declar parti period oblig relat fiscal declar good intrastat system appli circumst calendar month good maintain process custom procedur suspens system procedur process custom control free circul result procedur calendar month good circul part statist territori commun part territori commun pursuant council direct eec subject dispatch arriv procedur articl regul enter forc seventh dai public offici journal european commun provis relat articl refer paragraph articl basic regul appli date articl regul bind entireti directli applic member state brussel octob commiss hen christophersen vice presid oj oj oj oj oj annex list transact refer articl column column transact involv actual intend transfer ownership compens financi transact list outright purchas sale suppli sale approv trial consign intermedi commiss agent barter trade compens kind person purchas travel financi leas return good registr origin transact code replac good free charg return good replac return good replac warranti good return transact temporari involv transfer ownership compens financi good deliv aid programm oper financ partli wholli gener govern aid deliveri aid deliveri individu government organ oper view process contract repair record process contract repair mainten payment repair mainten free charg oper process contract repair record process contract repair mainten payment repair mainten free charg transact involv transfer ownership hire loan oper leas temporari process contract repair deliveri return hire loan oper leas good temporari oper joint defenc project joint intergovernment product program airbu suppli build materi equip work part gener construct engin contract transact item cover dispatch arriv transact respect ownership transfer resid resid payment compens kind made note appli good relat enterpris central distribut depot payment made includ spare part replac made payment includ financi leas leas instal calcul cover virtual good risk reward ownership transfer lesse end contract lesse legal owner good return replac dispatch good origin record item column regist item process oper custom supervis record item column process activ processor account cover item regist item column repair entail restor good origin function involv rebuild enhanc oper leas leas contract financi leas note item cover good export import intent subsequ import export chang ownership take place transact record item column involv good separ invoic singl invoic made cover total work case transact record item annex ii list deliveri term refer articl box mean place incotem code incoterm icc ec geneva exw work locat work fca franco carrier agre place fa free alongsid ship agre port load fob free board agre port load cfr cost freight amp agre port destin cif cost insur freight agre port destin cpt carriag paid agre place destin cip carriag insur paid agre place destin daf deliv frontier agre place deliveri frontier de deliv ship agre port destin deq deliv quai custom clearanc agre port ddu deliv duti unpaid agre place destin import countri ddp deliv duti paid agre place deliveri import countri xxx deliveri term precis statement term contract provid detail box form intrastat divis place locat territori member state concern place locat member state place locat commun annex iii list except refer articl data requir good mean payment legal tender secur emerg aid disast area diplomat similar natur intend good benefit diplomat consular similar immun gift head state member govern parliament item circul framework administr mutual aid provid trade temporari thing good intend fair exhibit theatric sceneri merri round fairground attract profession equip mean intern custom convent june cinematograph film apparatu equip experiment purpos anim show breed race commerci sampl mean transport contain equip connect transport packag good hire plant equip civil engin work good destin examin analysi test purpos provid subject commerci transact decor honorari distinct prize commemor badg metal travel equip provis item includ sport equip intend person consumpt accompani preced follow travel bridal outfit item involv move hous heirloom coffin funerari urn ornament funerari articl item upkeep grave funer monument print advertis materi instruct price list advertis item good unus industri purpos ballast photograph expos develop film draft draw copi plan manuscript file record offici print matter print proof inform media intra commun exchang inform postag stamp pharmaceut product intern sport event product agreement provid common measur protect person environ good subject commerci traffic person resid adjac zone member state product obtain agricultur produc properti locat adjac statist territori princip undertak good leav statist territori return cross foreign territori directli halt inher transport