Article 13a

Compilation of statistics on trade by business characteristics

1.   For the purposes of this Article:

(a)	“vessel” means vessels considered as seagoing in accordance with CN Chapter 89, tugs, warships and floating structures;

(b)	“aircraft” means aeroplanes falling within CN codes 8802 30 and 8802 40;

(c)	“economic ownership” means the right of a taxable person to claim the benefits associated with the use of a vessel or aircraft in the course of an economic activity by virtue of accepting the associated risks.

2.   Statistics relating to the trading of goods between Member States on vessels and aircraft shall cover only the following dispatches and arrivals:

(a)	the transfer of economic ownership of a vessel or aircraft from a taxable person established in another Member State to a taxable person established in the reporting Member State. This transaction shall be treated as an arrival;

(b)

the transfer of economic ownership of a vessel or aircraft from a taxable person established in the reporting Member State to a taxable person established in another Member State. This transaction shall be treated as a dispatch. Where the vessel or aircraft is new the dispatch is recorded in the Member State of construction;

(c)	the arrivals and dispatches of vessels or aircraft before or following processing under contract as defined in Annex III, footnote 2.

3.   Member States shall apply the following specific provisions on statistics relating to the trading of goods between Member States on vessels and aircraft:

(a)	the quantity shall be expressed in number of items and any other supplementary units laid down in the CN, for vessels, and in net mass and supplementary units, for aircraft;

(b)	the statistical value shall be the total amount that would be invoiced – transport and insurance costs excluded – in the event of sale or purchase of the whole vessel or aircraft;

(c)

the partner Member State shall be: (i) the Member State where the taxable person transferring the economic ownership of the vessel or aircraft is established, on arrival, or the taxable person to whom the economic ownership of the vessel or aircraft is transferred, on dispatch, for the movements referred to in paragraphs 2(a) and (b); (ii) the Member State of construction, on arrival in the case of new vessels or aircraft; (iii) the Member State where the taxable person who exercises economic ownership of the vessel or aircraft is established, on arrival, or the Member State undertaking the processing under contract, on dispatch, for movements referred to in paragraph 2(c);

(d)	the reference period for arrivals and dispatches referred to in paragraphs 2(a) and (b) shall be the month when the transfer of economic ownership takes place.

4.   At the request of the national authorities, the authorities responsible for managing the ships and aircraft registers shall provide all the information available to identify a change of economic ownership of a vessel or aircraft between taxable persons established in Member States of arrival and dispatch.’

1.   For the purposes of this Article:

(a)	“offshore installation” means equipment and devices installed and stationary in the sea outside the statistical territory of any Member State;

(b)	“goods delivered to offshore installations” means the delivery of products for the crew and for the operation of engines, machines and other equipment of offshore installation;

(c)	“goods obtained from or produced by offshore installations” means products extracted from the seabed or subsoil, or manufactured by the offshore installation.

2.   Statistics relating to the trading of goods between Member States shall record:

(a)

an arrival, where goods are delivered from: (i) another Member State to an offshore installation established in an area where the reporting Member State has exclusive rights to exploit that seabed or subsoil; (ii) an offshore installation established in an area where another Member State has exclusive rights to exploit that seabed or subsoil to the reporting Member State; (iii) an offshore installation established in an area where another Member State has exclusive rights to exploit that seabed or subsoil to an offshore installation in an area where the receiving Member State has exclusive rights to exploit that seabed or subsoil;

(b)

a dispatch, where goods are delivered to: (i) another Member State from an offshore installation established in an area where the reporting Member State has exclusive rights to exploit that seabed or subsoil; (ii) an offshore installation established in an area where another Member State has exclusive rights to exploit that seabed or subsoil from the reporting Member State; (iii) an offshore installation established in an area where another Member State has exclusive rights to exploit that seabed or subsoil from an offshore installation established in an area where the dispatching Member State has exclusive rights to exploit that seabed or subsoil.

3.   Member States shall use the following commodity codes for goods delivered to offshore installations:

—	9931 24 00: goods from CN chapters 1 to 24,

—	9931 27 00: goods from CN chapter 27,

—	9931 99 00: goods classified elsewhere.

For those deliveries, except for goods belonging to CN chapter 27, the transmission of data on quantity is optional and the simplified partner Member State code “QV” may be used.’

1.   For the purposes of this Article:

(a)	“sea products” means fishery products, minerals, salvage and all other products which have not yet been landed by seagoing vessels;

(b)	a vessel shall be deemed to belong to the Member State where the taxable person who exercises the economic ownership of the vessel defined in Article 17(1)(c) is established.

2.   Statistics relating to the trading of goods between Member States on sea products shall cover the following arrivals and dispatches:

(a)	the landing of sea products in the reporting Member State’s ports, or their acquisition by vessels belonging to the reporting Member State from vessels belonging to another Member State. These transactions shall be treated as arrivals;

(b)	the landing of sea products in another Member State’s ports from a vessel belonging to the reporting Member State, or their acquisition by vessels belonging to another Member State from vessels belonging to the reporting Member State. These transactions shall be treated as dispatches.

3.   On arrival, the partner Member State shall be a Member State where the taxable person who exercises the economic ownership of the vessel, which is carrying out the capturing, is established and, on dispatch, another Member State where the sea products are landed or where the taxable person who exercises the economic ownership of the vessel, acquiring the sea products, is established.

4.   Provided that there is no conflict with other acts of Union law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declaration.’

1.   For the purposes of this Article:

(a)	“spacecraft” means vehicles which are able to travel outside the earth’s atmosphere;

(b)	“economic ownership” means the right of a taxable person to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.

2.   The launching of a spacecraft for which economic ownership has been transferred between two taxable persons established in different Member States shall be recorded:

(a)	as a dispatch in the Member State of construction of the finished spacecraft;

(b)	as an arrival in the Member State where the new owner is established.

3.   The following specific provisions shall apply to the statistics referred to in paragraph 2:

(a)	the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs;

(b)	the data on the partner Member State shall be the Member State of construction of the finished spacecraft, on arrival, and the Member State where the new owner is established, on dispatch.

4.   Provided that there is no conflict with other acts of Union law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declarations.’

1.   Aggregated results referred to in Article 12(1)(a) of Regulation (EC) No 638/2004 are defined, for each flow, as the total value of trade with other Member States. In addition, Member States belonging to the euro area shall provide a breakdown by products of their trade outside the euro area according to sections of the Standard International Trade Classification in force.

2.   Member States shall take all the necessary measures to ensure that the trade data collected from companies above the established thresholds according to Article 13 are exhaustive and comply with the quality criteria specified in Article 13 of Regulation (EC) No 638/2004.

3.   Adjustments made in application of Article 12 of Regulation (EC) No 638/2004 shall be transmitted to Eurostat with at least a breakdown by partner Member State and commodity code at chapter level of the CN.

4.   Where statistical value not collected, Member States shall estimate the statistical value of the goods.

5.   Member States shall estimate the net mass whenever it is not collected from the parties responsible for providing information pursuant to Article 9(1). The Commission (Eurostat) shall provide Member States with the coefficients needed to estimate the net mass.

6.   Member States that have adjusted the reference period in accordance with Article 3(1) shall ensure that monthly results are transmitted to the Commission (Eurostat), using estimates if necessary, where the reference period for fiscal purposes does not correspond to a calendar month.

7.   Member States shall transmit data declared confidential to the Commission (Eurostat) so that they may be published at least at chapter level of the CN provided confidentiality is thereby ensured.

8.   Where monthly results already transmitted to the Commission (Eurostat) are subject to revision, Member States shall transmit the revised results no later than the month following availability of the revised data.’