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 Reference period Intrastat calendar month of dispatch or arrival of the goods calendar month during which chargeable event occurs for intra-EU supplies/acquisition calendar month during which the declaration is accepted by Customs Extrastat calendar month when the customs declaration is accepted by customs authorities 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Commodity Intrastat 8-digit code of the Combined Nomenclature Extrastat Import 10-digit code of TARIC subheading Export 8-digit code of the Combined Nomenclature 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Partner country Intrastat Arrival Member State of consignment Country of origin if required by Member State Dispatch Member State of destination Extrastat Import Country of origin Country of consignment / dispatch Export Country of last known destination 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Value of the goods Intrastat taxable amount the value to be determined for VAT purposes statistical value value calculated at the national borders of the Member States Extrastat statistical value the value of the goods at the time and place the goods cross the border of the Member State of destination on import and of the Member State of actual export on export 2-6 February 2015 ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics Quantity of the goods Intrastat Extrastat net mass the actual mass of the goods excluding all packaging quantity in supplementary units possible units measuring quantity other than net mass, as detailed in the Combined Nomenclature 2-6 February 2015 ESTP course on International Trade in Goods Statistics

if required by Member State Mode of transport Intrastat if required by Member State mode of transport at the border of Member State Extrastat mode of transport at the external frontier of EU internal mode of transport container 2-6 February 2015 ESTP course on International Trade in Goods Statistics

if indicated on the customs declaration Nature of transaction Intrastat Extrastat if indicated on the customs declaration Different characteristics to reconcile trade statistics for Balance of Payments and National Accounts purposes transfer of ownership against / without compensation return and replacement of goods processing under contract joint production programmes general construction or civil engineering contract temporary movements longer than 24 month 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Trader identification Intrastat VAT identification number of the party responsible for providing information Extrastat EORI number of the trader being: Import the importer/consignee Export the exporter/consignor 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Optional data elements in Intrastat (1) Harmonised by the EU legislation country of origin mode of transport delivery terms region of destination / origin (definition but not coding) statistical procedure (definition but not coding) Defined by the national legislation identification of the goods at a more detailed level than Combined Nomenclature description of the goods airport/port of loading/unloading VAT No of supplier's on arrival / of consignee's on dispatch 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Optional data elements in Intrastat (2) Collected in accordance with the national legislation identification of the goods at a more detailed level than Combined Nomenclature description of the goods airport/port of loading/unloading VAT No of supplier's on arrival / of consignee's on dispatch 2-6 February 2015 ESTP course on International Trade in Goods Statistics

Additional data elements in Extrastat Importing/exporting Member State being: Member State where the customs declaration is lodged Member State of destination on import / Member State of actual export on export if indicated on the customs declaration invoicing currency if indicated on the customs declaration customs procedure code to be used for determining the statistical procedure preferential treatment on import where granted by customs authorities 2-6 February 2015 ESTP course on International Trade in Goods Statistics