regul ec european parliament council march commun statist relat trade good member state repeal council regul eec european parliament council european union regard treati establish european commun articl thereof regard propos commiss regard opinion european econom social committe act accord procedur laid articl treati council regul eec novemb statist relat trade good member state introduc complet system data collect simplifi occas order improv transpar system make easier understand regul eec replac regul system retain suffici detail level statist inform requir commun polici involv develop intern market commun enterpris analys specif market aggreg data quickli order analys develop econom monetari union member state possibl collect inform meet specif improv word rule compil statist relat trade good member state easili understood compani respons provid data nation servic collect data user system threshold retain simplifi form order provid satisfactori respons user whilst reduc burden respons parti respons provid statist inform small medium size enterpris close link maintain system collect statist inform fiscal formal exist context trade good member state link make check qualiti inform collect qualiti statist inform produc evalu mean common indic transpar field import object call regul commun level object plan action creation common legal framework systemat product commun statist relat trade good member state suffici achiev nation level achiev commun level commun adopt measur accord principl subsidiar set articl treati accord principl proportion set articl regul requir achiev object council regul ec februari commun statist refer framework regul detail level inform field statist relat trade good requir specif rule regard confidenti import ensur uniform applic regul order make provis commun procedur determin implement arrang timescal make technic adapt measur implement regul adopt accord council decis ec june lai procedur exercis implement power confer commiss adopt regul articl subject matter regul establish common framework systemat product commun statist relat trade good member state articl definit purpos regul definit appli quot good quot movabl properti includ electr current quot specif good movement quot good movement natur call specif provis industri plant vessel aircraft sea product good deliv vessel aircraft stagger consign militari good good offshor instal spacecraft motor vehicl aircraft part wast product quot nation author quot nation statist institut bodi respons member state produc commun statist relat trade good member state quot commun good quot good obtain custom territori commun addit good countri territori part custom territori commun ii good countri territori part custom territori commun releas free circul member state iii good obtain custom territori commun good refer exclus point ii good refer point ii quot member state dispatch quot member state defin statist territori good dispatch destin member state quot member state arriv quot member state defin statist territori good arriv member state quot good simpl circul member state quot commun good dispatch member state member state destin travel directli member state stop reason relat transport good articl scope statist relat trade good member state cover dispatch arriv good dispatch cover good leav member state dispatch destin member state commun good good simpl circul member state good member state dispatch process custom procedur process custom control procedur arriv cover good enter member state arriv initi dispatch member state commun good good simpl circul member state good member state dispatch process custom procedur process custom control procedur maintain process custom procedur process custom control procedur releas free circul member state arriv specif rule determin accord procedur refer articl appli specif good movement good list drawn accord procedur refer articl exclud statist methodolog reason articl statist territori statist territori member state correspond custom territori defin articl council regul eec octob establish commun custom code derog paragraph statist territori germani includ heligoland articl data sourc specif data collect system hereinaft refer quot intrastat quot system appli provis statist inform dispatch arriv commun good subject singl administr document custom fiscal purpos statist inform dispatch arriv good provid directli custom nation author month specif good movement sourc inform intrastat system custom declar member state organis intrastat data suppli parti respons provid inform facilit task parti condit increas automat data process electron data transmiss promot commiss eurostat member state articl refer period refer period inform provid accord articl calendar month dispatch arriv good refer period adapt account linkag ad tax vat custom oblig pursuant provis adopt accord procedur refer articl articl parti respons provid inform parti respons provid inform intrastat system natur legal person regist vat member state dispatch conclud contract except transport contract give rise dispatch good fail ii dispatch dispatch good fail iii possess good subject dispatch natur legal person regist vat member state arriv conclud contract except transport contract give rise deliveri good fail ii take deliveri deliveri good fail iii possess good subject deliveri parti respons provid inform transfer task parti transfer reduc respons parti failur parti respons provid inform fulfil oblig regul render liabl penalti member state lai articl regist nation author set manag regist intra commun oper consignor dispatch consigne arriv order identifi parti respons provid inform refer articl check inform provid tax administr respons member state furnish nation author month list natur legal person declar period question suppli good member state acquir good member state list show total valu good declar natur legal person fiscal purpos initi request nation author inform provid fiscal purpos improv qualiti statist arrang commun inform determin accord procedur refer articl inform treat nation author accord rule appli tax administr tax administr bring attent vat regist trader oblig incur parti respons provid inform requir intrastat articl intrastat inform collect inform collect nation author identif number alloc parti respons provid inform accord articl sixth council direct eec harmonis law member state relat turnov tax common system ad tax uniform basi assess version articl thereof refer period flow arriv dispatch commod identifi digit code combin nomenclatur defin council regul eec juli tariff statist nomenclatur common custom tariff partner member state good quantiti good natur transact definit statist data refer point annex arrang collect inform code emploi determin accord procedur refer articl member state collect addit inform identif good detail level combin nomenclatur countri origin arriv region origin dispatch region destin arriv deliveri term mode transport statist procedur definit statist data refer point annex arrang collect inform code emploi determin accord procedur refer articl articl simplif intrastat system order satisfi user statist inform impos excess burden econom oper member state defin year threshold express annual valu intra commun trade parti exempt provid intrastat inform provid simplifi inform threshold defin member state separ arriv dispatch defin threshold parti exempt provid intrastat inform member state ensur inform refer articl subparagraph point made parti respons provid inform relev member state total trade express cover member state defin threshold parti benefit simplif exempt provid inform quantiti good exempt provid inform natur transact possibl report maximum detail relev subhead combin nomenclatur term regroup product accord rule determin accord procedur refer articl member state appli threshold ensur trade parti amount maximum total trade member state condit meet qualiti requir defin accord procedur refer articl simplifi inform provid small individu transact inform threshold appli member state commiss eurostat octob year preced year appli articl statist confidenti parti provid inform request nation author decid statist result make indirectli identifi provid dissemin amend dissemin prejudic statist confidenti articl transmiss data commiss member state transmit commiss eurostat monthli result statist relat trade good member state calendar dai end refer month aggreg data defin accord procedur refer articl calendar dai end refer month case detail result includ inform refer articl subparagraph point good result includ statist defin annex member state transmit commiss eurostat data confidenti member state provid commiss eurostat monthli result cover total trade good estim member state transmit data commiss eurostat electron form accord interchang standard practic arrang transmiss data determin accord procedur refer articl articl qualiti member state measur ensur qualiti data transmit qualiti indic standard forc member state present commiss eurostat yearli report qualiti data transmit indic standard enabl qualiti data assess structur qualiti report present member state measur assess improv qualiti data determin accord procedur refer articl articl committe procedur commiss assist committe statist trade good member state refer made paragraph articl decis ec appli regard provis articl thereof period laid articl decis ec set month committe adopt rule procedur articl repeal regul eec repeal refer repeal regul constru made regul articl entri forc regul enter forc dai public offici journal european union appli januari regul bind entireti directli applic member state strasbourg march european parliament presid cox council presid roch oj opinion european parliament decemb publish offici journal council decis march oj regul amend regul ec european parliament council oj oj regul amend regul ec oj oj regul amend regul ec european parliament council oj oj direct amend direct ec oj oj regul amend commiss regul ec oj annex definit statist data partner member state partner member state member state consign arriv mean presum member state dispatch case good enter directli member state reach member state arriv good enter member state transit subject state halt legal oper inher transport chang ownership member state consign member state halt oper occur partner member state member state destin dispatch mean member state time dispatch good dispatch quantiti good quantiti good express wai net mass mean actual mass good exclud packag supplementari unit unit measur quantiti net mass detail annual commiss regul updat combin nomenclatur good good express wai taxabl amount determin taxat purpos accord direct eec statist calcul nation border member state includ incident expens freight insur incur case dispatch part journei locat territori member state dispatch case arriv part journei locat territori member state arriv fob free board dispatch cif cost insur freight arriv natur transact natur transact mean characterist purchas sale work contract deem distinguish transact countri origin countri origin arriv mean countri good origin good wholli obtain produc countri origin countri good product involv countri deem origin countri underw substanti econom justifi process work compani equip purpos result manufactur product repres import stage manufactur region origin destin region origin dispatch mean region member state dispatch good produc erect assembl process repair maintain fail region origin region good dispatch fail region commerci process place region destin arriv mean region member state arriv good consum erect assembl process repair maintain fail region destin region good dispatch fail region commerci process place deliveri term deliveri term provis sale contract lai oblig seller buyer accord incoterm intern chamber commerc cif fob mode transport mode transport determin activ mean transport good presum leav statist territori member state dispatch dispatch activ mean transport good presum enter statist territori member state arriv arriv statist procedur statist procedur mean characterist deem distinguish type arriv dispatch statist purpos