1 / 13

ESTP course on International Trade in Goods Statistics

ESTP course on International Trade in Goods Statistics. 2 – 6 February 2015 Point 3 - Data elements - Customs procedure codes - Statistical procedures. Customs Procedure and Codes (‘CPC’). Customs Procedure – relevance for ITGS Nature of CPCs Their composition

achacon
Download Presentation

ESTP course on International Trade in Goods Statistics

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. ESTP course on International Trade in Goods Statistics 2 – 6 February 2015 Point 3 - Data elements- Customs procedure codes - Statistical procedures

  2. Customs Procedure and Codes (‘CPC’) • Customs Procedure – relevance for ITGS • Nature of CPCs • Their composition • Relevance for the statistical procedure • Relation CPC – statistical procedure • Examples • Exercise

  3. Reference to Customs Procedure in ITGS • Extrastat • Scope – Imports 1) • Release for free circulation • Inward processing • Processing under customs control • Scope – Exports 1) • Export for Outward processing • Re-export following inward processing / processing under customs control • List of exclusions 2) • Goods released for free circulation after being subject to CP of inward processing / processing under customs control 1) Art. 3(1) Reg. (EC) 471/2009; 2) Annex 1, (k) Reg. (EU) No 113/2010 "customs processing" is not necessarily processing in the statistical sense !

  4. Reference to Customs Procedure in ITGS • Intrastat (Regulation (EC) No 638/2004) • Definition of "Community goods" 1) • Goods […] which have been released for free circulation • Scope – dispatches 2) • Goods placed in the MS of dispatch under the inward processing customs procedure or the processing under custom control procedure • Scope – arrivals 3) • Goods formerly placed in the MS of dispatch under the inward processing customs procedure or the processing under custom control procedure 1) Art. 2(d)(ii) 2) Art. 3(2)(b) 3) Art. 3(3)(b)

  5. Customs Procedure • identifies a customs treatment(Article 4 (15), (16) of Regulation (EEC) No 2913/92 - Customs Code - ) • exportation (of ‘EU goods’) • re-exportation (of ‘non-EU goods’) • release for free circulation • inward processing • processing under customs control • outward processing • customs warehousing • entry into a free zone • temporary admission • transit • designates a specific VAT / excise treatment

  6. Statistical procedure (1) • Extrastat (Statistical procedure serves to identify a transactionfrom a customs / trade policy angle) • '1’ Normal imports and exports(= trade measures applied; customs duties paid) • ‘2’ For/after the customs inward processing procedure (= temporary import with view to later re-export;no application of trade measures /duties) • ‘3’ For/after the customs outward processing procedure(= temporary export with a certain duty relief on re-import) • [‘9’ Imports / Exports not recorded from customs declarations]

  7. Statistical procedure (2) • Extrastat • Customs procedure code (Article 5(1)(i) Reg. (EC) 471/2009) • Statistical data to be collected by NSI • To be used by NSI for determining the statistical procedure • The statistical procedure (Article 9 Reg. (EU) 113/2010) • Is to be derived from the four digit code of the customs procedure • Intrastat(no relevance; national optional data element Art. 9(2)(f) Reg. (EC) 638/2004)

  8. Statistical procedure (3) NSI:must, based on CPC, • allocate a transaction to either: • 'out of scope' of ITGS • 'excluded' from ITGS (where possible) • Extrastat (flow import / export) • [Intrastat (flow arrival / dispatch)] • identify the statistical procedure ‘1’, ‘2’, ‘3’ Eurostat: disseminates statistics by statistical procedure (TOTAL trade = 1 + 2 + 3 + 9)

  9. Some examples of CPC • Specific codes for imports, e.g. • 40: free circulation and home use • 42: free circulation + VAT-exempt supply to another MS • 71: customs warehouse • 51: Entry for inward processing procedure • 61: Re-importation • Specific codes for exports, e.g. • 10: permanent export of EU goods • 23: temporary export for return in the unaltered state • 21: temporary export for outward processing • 31: re-exports of non-EU goods Note: ’00’: absence of a previous procedure

  10. Structure of a complete CPC on the customs declaration Example:4071.E01 First subdivision(=statistical data element) a 4-digit Code: - part 1:requested procedure - part 2: previous procedure Second subdivision(3-digit code, legally not relevant for ITGS)

  11. Examples of 4-digit CPC

  12. CPCs with relevance in intra-EU trade • "Fiscal" customs declarationMovement of Community goods involving parts of the customs territory where the EU VAT directive does not apply • 10: dispatch to a “VAT-exempt” part of the customs territory • 49: arrival and entry for home use of goods dispatched from / arriving in a “VAT-exempt” part of the customs territory • Customs declaration for goods arriving from another Member State, covered by a customs processing procedure • 54: procedure of inward processing • 92: procedure of processing under customs control (Codes to be used as "previous procedure" only)

  13. … and now the exercises !

More Related