(1)

Regulation (EC) No 471/2009 establishes a common framework for the systematic production of European statistics relating to the trading of goods with non-member countries. The main data source for those statistics is data obtained from customs declarations. That Regulation was set up to take account of specific and new customs clearance simplifications to become implemented under Regulation (EC) No 450/2008 of the European Parliament and of the Council (2) (‘the Modernised Customs Code’). This concerned especially ‘self-assessment’ which was to include a waiver to provide a declaration to customs and the scheme of Centralised Clearance where customs import or export formalities could be fulfilled in more than one Member State.

(2)

Regulation (EU) No 952/2013 of the European Parliament and of the Council (3) (‘the Union Customs Code’) repealed the Modernised Customs Code and replaced from 1 May 2016 the customs provisions provided by Council Regulation (EEC) No 2913/92 (4).

(3)

It is necessary to align the scope of external trade statistics with the customs procedures of the Union Customs Code.

(4)

Regulation (EC) No 471/2009 was implemented by Commission Regulation (EU) No 113/2010 (5) and reflected the customs provisions set out in the Modernised Customs Code. Following the full application of the Union Customs Code as of 1 May 2016 changes to the customs provisions should be reflected in Regulation (EC) No 471/2009 and Regulation (EU) No 113/2010 in relation to the collection of statistical data and the compilation of external trade statistics.

(5)

Commission Implementing Decision (EU) 2016/578 (6) lays down the Work Program referred to in Article 280 of Regulation (EU) No 952/2013, and relates to the electronic customs systems which are to be developed under the Union Customs Code

(6)

Until those electronic systems become available, Commission Delegated Regulation (EU) 2016/341 (7) (‘the Transitional Delegated Act’) provides for transitional measures for the exchange and storage of information between the customs authorities themselves and between the customs authorities and the economic operators.

(7)

With regard to the customs simplification of Centralised Clearance provided for in Article 179 of the Union Customs Code, the imports and exports covered by this scheme need for methodological reasons not necessarily be allocated to the Member State of destination or Member State of actual export, as any respective intra-Community movements of goods between these Member States and the Member State where the goods are located at the time of release into the customs procedure could better and more coherently be covered by intra-EU trade statistics.

(8)

However, the statistical definitions as to the respective Member States should be amended to on the one hand identify an economically relevant movement following the customs clearance, on imports or preceding it, on exports.

(9)

The statistical definitions for those respective Member States should also be coherently aligned to the customs clearance provisions under Centralised Clearance, where only the Member State identified in the clearance process as participating Member State is expected to receive customs clearance related information from the Member State supervising the customs clearance.

(10)

For the purpose of harmonised compilation of external trade statistics, the definitions of certain other data elements should be adjusted to reflect changes introduced by the Union Customs Code.

(11)

Regulations (EC) No 471/2009 and (EU) No 113/2010 should be amended accordingly.

(12)

The measures provided for in this Regulation are in accordance with the opinion of the Committee on statistics relating to the trading of goods with non-member countries,

(1)

Article 4 is amended as follows:

(2)

Article 6(3) and (4) is replaced by the following:

(*2)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ L 347, 11.12.2006, p. 1).’ "

(3)

In Article 7(2), the second subparagraph is replaced by the following:

‘On import, the data on the country of consignment/dispatch shall indicate the Member State or non-member country from which the goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure, if neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate Member State or non-member country. If such a stoppage or commercial transaction has taken place, the data shall indicate the last intermediate Member State or non-member country.’

(4)

Article 13 is replaced by the following:

(5)

In Article 15(4), the second sentence is replaced by the following:

‘The authorities responsible for assigning the Economic Operator Registration Identification number (EORI number) shall, at the request of the national statistical authorities, provide access to the data available in the electronic system relating to EORI number as referred to in Article 7 of Commission Implementing Regulation (EU) 2015/2447 (*3).

(*3)  Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).’ "