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

2. 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

3. 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

4. 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

5. 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

6. 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

7. 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

8. 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

9. 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

10. 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

11. 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

12. 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

13. 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

14. 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

15. 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

16. 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

17. 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

18. 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