Guide to Intrastat by terrypete

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									Guide to Intrastat
                                     Revised 19 January 2009




Statistics Denmark, External Trade
Sejrøgade 11
2100 Copenhagen Ø
Tables of Contents

TABLES OF CONTENTS .............................................................. 5

1. INTRODUCTION AND OUTLINE .............................................. 4
1.1 About Intrastat ...........................................................................................4
1.2 Introduction and outline ............................................................................4


2. CONTACT INFORMATION ON INTRASTAT ............................ 6
2.1 Further information on declarations to Intrastat .......................................6
2.2 Useful addresses on the Internet ................................................................6


3. GENERAL INFORMATION ON INTRASTAT ............................ 7
3.1 Who must declare? .....................................................................................7
3.2 Deadlines for data submission?..................................................................7
3.3 Which media can be used for declarations to Intrastat?.............................8


4. DECLARATIONS TO INTRASTAT.......................................... 10
4.1 What must be declared.............................................................................10
4.2 Intrastat and boxes A and B on the VAT return ........................................12
4.3 Reporting to Intrastat of special goods and movements of goods............12
4.4 Completion of the Intrastat form .............................................................15
Appendix 1 Code values for EU countries.......................................................19
Appendix 2 Code values for type of transaction .............................................20
Appendix 3 Examples of completed forms .....................................................21
Appendix 4 List of goods which should not declare to Intrastat.....................22
Appendix 5 List of supplementary units .........................................................23
Appendix 6 Reporting to Intrastat in particular situations ............................24
Appendix 7 Industrial plants ..........................................................................29
Appendix 8 Legislation...................................................................................30
Index ..............................................................................................................31
1. Introduction and outline
1.1 About Intrastat

This guide
This is the latest edition of the detailed guide to Intrastat. The guide contains a
general description on Intrastat and gives a detailed description on how to declare
different flow of goods.

Why Intrastat?
Intrastat are detailed statistics of the trade of goods between Denmark and the
other EU countries. Intrastat was introduced in 1993 and replaced the former sys-
tem, which was based on the documents used for customs clearance of goods.
Intrastat excludes trade in services.

Imported and exported goods by Danish enterprises are of great importance to
Danish trade and industry, and thereby the national economy. Statistics on imports
and exports are primarily used by the Danish government, the Danish Parliament
and the EU in order to monitor economic and social trends in Denmark. The statis-
tics are included in the national accounts and the balance of payments statistics.

1.2 Introduction and outline

Read the Guide!
This Guide describes how to submit declarations to Intrastat. We recommend that
you read the Guide before submitting declarations for the first month.

Quick-guide to Intrastat
As a supplement to this Guide, you have received a Quick-guide containing the
most essential information, which is to be used for declaring data to Intrastat.

Practical advice
1. Spend some minutes on obtaining an overview of this Guide, and use it as a
    manual to INTRASTAT, which you can consult. There is an index at the back of
    this Guide.
2. Be careful when you indicate your information, including commodity codes
    and country codes, as any errors may imply that Statistics Denmark will con-
    tact you at a later time. Check any changes to the commodity codes that you
    have previously used (see www.dst.dk/intrastat).
3. Comply with deadlines or you may have to pay a fee for reminders.
4. You may let a forwarding agent, accountant, etc. take care of the practical part
    of making declarations.
5. We recommend that you keep a copy of your declarations, which implies that
    your are able to document your declarations.




4
More information on the Internet
Additional information on Intrastat and IDEP is available on Statistics
Denmark’s homepage under www.dst.dk/intrastat and under
www.dst.dk/idep.




                                                                     5
2. Contact information on Intrastat

2.1 Further information on declarations to Intrastat

Intrastat helpdesk    Assistance and guidance in connection with declarations to
                      Intrastat
                      Intrastat HelpDesk,     + 45 – 39 17 33 80, uhhelp@dst.dk
e-Intrastat           Assistance in connection with IDEP software and other elec-
                      tronic solutions
                      e-Intrastat,    39 17 31 80, e-intrastat@dst.dk
                      Assistance in connection with reporting via Virk.dk
                      Virk-support,     39 17 34 80, virksupport@dst.dk



2.2 Useful addresses on the Internet

www.dst.dk/intrastat contains useful information on Intrastat, including codes,
                     guides and frequently asked questions and replies
www.dst.dk/idep       provides you with assistance in connection with installing
                      IDEP which facilitates the submission of your electronic
                      declarations to Intrastat
www.dst.dk/kn8        provides you with assistance in connection with finding the
                      country, transaction, quantity and commodity codes that
                      are to be applied for your declarations to Intrastat, includ-
                      ing a search function which makes it possible to search the
                      commodity codes. Statistics Denmark cannot, by phone,
                      provide you with assistance in connection with com-
                      modity codes, but we kindly ask you to phone SKAT on
                      72 22 12 12.
www.skat.dk           is the official website of SKAT (Central Customs and Tax
                      Administration), where it is possible to find advice and
                      guidance with respect to commodity codes. In addition, the
                      webite contais a guide to boxes A and B on the VAT return




6
3. General information on Intrastat
3.1 Who must declare?

Who must declare to Intrastat?
Enterprises doing business with EU Member States are from January 2009 required
to make declarations to Intrastat, if annual EU imports amount to at least DKK 4.2
million or if annual EU exports amount to at least DKK 5.5 million. These thresh-
olds are fixed in accordance with legislation, see appendix 8.

Private individuals are not required to declare to Intrastat. However, enterprises
doing business with private individuals are not exempted from making declara-
tions.

Enterprises are automatically kept informed of when they are required to make
declarations to Intrastat. Enterprises are informed of any changes in their obliga-
tion to declare.

Who is the declarant?
Information for Intrastat can be filled in and submitted by the enterprise, or the
enterprise may use a representative for the task. This is, e.g. a shipping company
that submits the information on behalf of the enterprise required to declare. How-
ever, the enterprise required to declare is always responsible for its representative’s
submission of the information, and that the information is submitted before the
end of the deadline. Consequently, you should always make sure that you obtain a
receipt for what and when the representative has submitted information on your
behalf, together with the handling number given to your declaration.

Confidentiality
Data submitted to Intrastat are treated in confidence and are used only for statis-
ticcal purposes.


3.2 Deadlines for data submission?

Deadlines for data submission
The deadline for the submission of the monthly declaration to Intrastat is the tenth
working day following the end of the month in question. The detailed deadlines
appear from the Quick guide to Intrastat and on Statistics Denmark’s website at
www.dst.dk/instratat.

Please remember that in cases of no EU imports or EU exports in a given month,
deadlines must be complied with. Months in which the there is no business, a zero
indication must be submitted.




                                                                                     7
Reporting during vacations
According to EU-legislation statistics on foreign trade must be produced on a
monthly basis and the deadline is therefore very important. As an example, if you
are going on a vacation from the 1 of july it is important to declare the informa-
tion from June before you leave. If at a later date you receive more invoices simply
fill out another declaration for the month of June. Statistics Denmark is happy to
send an extra declaration for the purpose. You can order it at www.dst.dk/Intrastat

Reminders and sanctions
If the deadline is exceeded, Statistics Denmark sends a reminder indicating that
the deadline is not complied with. If the enterprise required to declare does not
comply with the deadline indicated in the reminder, the enterprise will be charged
a handling fee of DKK 550.

When an enterprise has exceeded the deadline once within a calendar year, it will
be obliged to pay the handling fee on the following occasions without having received
a prior written reminder.

The payment of the handling fee does not exempt the enterprise from the obliga-
tion to declare, but will be followed by a reminder if the declaration is still not
submitted.

In particularly serious cases of failure to declare or very inadequate declarations,
the enterprise may be reported to the police.

If you contact Statistics Denmark concerning a reminder or payment of a handling
fee, we ask you kindly to state the CVR number or SE number and form serial num-
ber, handling number or declaration number for the IDEP software.

Administration
Please inform Statistics Denmark of any changes to the CVR number or SE number
used, new postal address or if you want to declare via a forwarding agent or repre-
sentative – remember to state the CVR number of SE number of the representative.


3.3 Which media can be used for declarations to Intrastat?

The IDEP software
The IDEP software is free of charge and has been developed by the statistical office
of the EU Commission (EUROSTAT) especially for Intrastat use. The use of IDEP
safeguards against obvious errors, as the program checks whether the entered
codes, etc. are valid. Any errors in your declarations can therefore be rectified be-
fore they are transmitted, and thereby you avoid receiving any unnecessary let-
ters.

It is possible to extract information directly from the enterprise’s ERP system to
IDEP, and information is subsequently transmitted by e-mail. Thus, an e-mail is
sent to you within 24 hours as a receipt for your declarations.



8
The IDEP software contains a function enabling quick searches of commodity
codes, and you will thus be able to save time in connection with your monthly dec-
larations. It is possible to import files from bookkeeping systems or spreadsheets
programmes to IDEP.

The IDEP software can be downloaded on www.dst.dk/idep. For further informa-
tion, please contact Statistics Denmark’s e-Intrastat section on 39 17 31 80.

Please note that if you make a correction to an item, which has already been sub-
mitted, and the item is being re-submitted, it will be included twice. An IDEP cor-
rection must be made by means of what is know as a Replacement Declaration,
please contact, if necessary, the e-Intrastat section, on phone 39 17 31 80.

FTP
Statistics Denmark has developed a new reporting solution to Intrastat. Due to this
solution, it is now possible to transfere data directly from the enterprise’s ERP sys-
tem to Statistics Denmark. This reporting solution replaces the online solution,
which was earlier offered by SKAT.

Virk.dk
You have the possibility to declare Intrastat by using the elecronical declaration at
the website www.virk.dk. The declaration is found by entering indberetninger –
Danmarks Statistik – Intrastat.

To be able to declare Intrastat on Virk.dk you have to use a “digital signature” to
log in. If you do not have a “digital signature” it can be ordered at the website
www.tdc.dk/digital. If you have many commodity items to report, it would be
expedient to declare via IDEP.

Paper forms
Enterprises opting for making their declarations on forms will receive forms for
each calendar month of the year, as well as a corresponding number of postage-
paid envelopes. The forms are partly filled in by Statistics Denmark, including form
serial number, the name and address of the enterprise and the statistical period.

Only the original forms must be used for your declarations.

In cases where an enterprise has many commodity items each month, Statistics
Denmark recommends that enterprises consider changing to making declarations
via IDEP.

Corrections
If you want to make corrections to previously reported commodity items, you can
send a correction form directly to Statistics Denmark. Please apply to Statistics
Denmark for a correction form and a stamped and addressed envelope. The form is
also available from www.dst.dk/instratat. If there are only minor changes, an In-
trastat correction is not necessary.



                                                                                    9
4. Declarations to Intrastat

4.1 What must be declared

Movements of goods which must be declared
With a few exceptions, all goods sent from Denmark to another EU Member State
(exports) and goods arriving in Denmark from another EU Member State (imports)
must be declared to Intrastat. This also includes general purchases, sales or similar
transactions, returns or goods to and from processing (except for repairs and main-
tenance). The most important factor in Intrastat is the flow of commodities and not
the flow of payments.

Imports for declaration include imported Community goods dispatched from an-
other EU Member State (A in figure 1). Community goods are goods which either
originate in an EU Member State or have been imported from a non-EU country to
an EU Member State where the goods have been declared through customs for free
circulation within the EU.

Exports for declaration include Community goods exported from Denmark to an-
other EU Member State (B in figure 1). Exports and imports of goods, which are
being declared through customs for inward processing in the Member State of
dispatch, must also be declared to Intrastat.

Figure 1 EU imports and exports


                                           Danmark

                                                         C


                                       A
                                                     B


                                              D
                            Tyskland                     Sverige




Transit and triangular trade should not be declared
In the case of goods in simple circulation between Member States (i.e. transit);
neither imports nor exports have to be declared (C in figure 1). Goods in simple
circulation between Member States are goods dispatched from one Member State
to another, which, on the way to the Member State of destination, travel directly
through Denmark or stop here for reasons related only to the transport of goods.
Repacking or storing of goods is usually not considered as stops related only to the
transport of goods.

Goods purchased in other EU Member States by Danish enterprises and resold to
another EU Member State, without crossing the Danish border (“Triangular trade”,



10
D in figure 1), or only crossing the Danish border in simple circulation between
Member States (C in figure 1), should not be declared, neither as imports nor ex-
ports.

However, if the goods are dispatched to a non-EU country, and the goods have not
been declared through customs in Denmark, you have to declare the goods as ex-
ports to the Member State in which the goods leave the EU. In connection with A in
figure 2, the Danish enterprise must declare exports to Finland (the Finnish enter-
prise declares imports from Denmark). However, if the declaration of exports for
Russia takes place in Denmark, goods should not be declared to Intrastat (C in
figure 2).

Similarly, imports from the Member State in which the goods first arrive to the EU
must be declared (i.e. cleared through the customs). In connection with B in figure
2, imports from Finland must be declared.

Figure 2. EU imports and exports when a non-EU country is involved


                                             Finland




                                  B                    C       A




                                Danmark                    Rusland




Other movements of goods which should not be declared
Some movements of goods are not to be declared to Intrastat. An example is goods
which are temporarily exchanged over less than 2 years, provided that they are not
subject to further processing, and that the dispatch or receipt are not to be declared
for VAT purposes. This applies to, e.g. goods intended for fairs and exhibitions.

Another example is goods that are not subject to a commercial transaction, i.e.
where payment is not effected. This can, e.g. apply to the delivery of commercial
samples, advertising material and advertising articles.

Information media, e.g. CD-ROM’s are not to be declared to Intrastat, if they con-
tain specially designed information or software1. For example, the draft for an
advertising animation is not to be declared. However, mass produced software is
always to be declared, except licences for using software and software supplied via
the Internet are not to be declared to Intrastat.




1 The rules apply to the commodity codes 3706.xx.xx (masters for films), 4906.00.00 (drawings) and
  8524.xx.xx (disks, video cassettes, etc.).



                                                                                              11
Appendix 4 contains a complete list of imports and exports of goods not required to
be declared to Intrastat.

When several Danish enterprises are involved
In appendix 6 a number of situations is desscribed in which several Danish enter-
prises are involved. Here, replies are given as to who are required to make declara-
tions in a number of special cases.


4.2 Intrastat and boxes A and B on the VAT return

Intrastat and the VAT return
There is a close connection between the declarations made to Intrastat and the
data in box A (EU purchases) and box B (EU sales) on the VAT return.

In box A on the VAT return, the enterprise must enter the invoice value of goods
purchased (not services) from suppliers in other EU Member States, exclusive of
VAT. In box B on the VAT return, the enterprise must enter the invoice value of
goods sold (not services) to enterprises in other EU enterprises.

A guide in the boxes A nd B on the VAT return can be found on www.skat.dk.

Movements of goods which should not be declared
Some movements of goods are not to be declared in boxes A and B on the VAT
return. The most common movements of goods which are not to be declared are
services, triangular trade and software licences. Neither are these movements of
goods to be declared to Instratat.

Reconciliation of boxes A/B and Intrastat
It is recommended that the enterprise verifies that the information on EU pur-
chases in Box and the information on EU sales in box B has always been reported to
Intrastat.

In a number of cases, more information must be declared to Intrastat than stated
on the VAT return. This includes: goods to and from processing, returns, some
leased goods and goods delivered without invoice.

Statistics Denmark will contact you in cases where there are great differences be-
tween the information in boxes A/B and Intrastat.


4.3 Reporting to Intrastat of special goods and movements of goods

Special declaration rules apply to a number of goods and movements of goods:
Staggered consignments
Staggered consignments are defined as the delivery of several components of a
complete product at different times. Staggered consignments are not declared until
the last consignment is delivered.



12
This scheme is frequently applicable only in cases where deliveries are made over
several period due to considerations of transport.

Declarations are made in the month when the last staggered consignment is re-
ceived or dispatched.

Vessels and aircraft
The following seagoing vessels are subject to special rules: 8901.10.10,
8901.20.10, 8901.30.10, 8901.90.10, 8902.00.12, 8902.00.18, 8903.91.10,
8903.92.10, 8904.00.91, 8905.10.10, 8905.90.10, 8906.90.10, and 8904.00.10
and 8905.20.10.

Aircraft and helicopters under CN 8802 are only subject to special rules, if they are
used by airline companies or for military purposes.

It applies to transactions subject to special rules that information on im-
ports/exports must be declared, if there is a change in the ownership of a vessel
between a foreign- and a Danish-registered company, provided that the vessel is
recorded on the the national shipping or aviation register.

Information on these goods are declared on a separate form, which is available
together with further information from www.dst.dk/skibeogfly.

Vessels and aircraft, which are not subject to special rules, must in the usual way be
declared to Intrastat.

Goods delivered for vessels and aircraft -provisioning
This covers goods intended for passengers, crew members and for the maintenance
of vessel and aircraft engines; machines and engines. These items must be declared
to SKAT.

Offshore plants
Offshore plants are defined as stationary appliances fitted at sea outside the statis-
tical domain of a country (customs area). E.g. installations in the North Sea.

Dispatch or receipt of goods intended for crew members or for the operation of the
off shore plant outside a customs area are subject to special rules.

The plant is considered to be owned by the Member State where the person re-
sponsible for the commercial use is established.

Goods intended for the offshore plant are declared to the commodity code
9931.24.00, if the goods are found in chapters 1-24 of the CN. The commodity
code 9931.27.00 is applied for goods found in chapter 27 of the CN and the code
9931.99.00 for goods in other chapter of the CN.




                                                                                   13
Please note that goods not intended for crew members of the operation of the
plant, e.g. exports of oil and gas, cannot be declared in a simplified way.

Imports from another EU country directly to the offshore plant and exports from an
offshore plant directly to another EU country are subject for declaration to In-
trastat. However, trade between the offshore plant and a non-EU country is subject
to Extrastat North Sea, and must be declared on a special form. The form be ob-
tained from Statistics Denmark, please phone    39 17 33 80.

The partner country can be stated by means of the code QV.

Sea products
Sea products such as fishery produce, minerals, salvaged goods are considered to
belong to the Member State where the vessel acquiring the product is registered. It
is of no importance where the catch was made.

Information on imports is declared when the sea products are landed by a vessel
registered in another Member State.

Information on exports is not to be declared.

Electricity
Is not to be declared.




14
4.4 Completion of the Intrastat form

The main form for declaring EU imports are blue, while the form for declaring EU
exports is green. The period for which declarations are to be made is printed on the
form. If there is not enough space on the form, please continue on a new form with
the same colour.

The Supplementary forms can be obtained from Statistics Denmark’s Intrastat
helpdesk on       39 17 33 80. Please contact Statistics Denmark, if you notice any
errors in the pre-printed information on the form.

Which deliveries are to be declared?
All goods delivered during the month in question are to be declared. If you do not
know the invoice value at the time when the goods are declared, you have to in-
clude the amount when you declare to Intrastat in the subsequent month.

Business enterprises, which during the course of the same month, import or export
several consignments with the same commodity code, country, and type of transac-
tion, may combine such consignments into one product item (see appendix 3). In
this case, it is only necessary to split up the goods into several product items, when
commodity codes, EU Member State codes or type of transaction code differ.

Goods forwarded in one consignment with a value under DKK 3,000 and net
weight under 1,000 kg can be stated under commodity code 9889.99.00 (see ap-
pendix 3). The rule for consignments of minor value applies to each consignment,
which is received or dispatched during the course of a calendar month, and indica-
tion of the type of transaction and net weight is voluntary.

Below, completion of the individual boxes on the Intrastat form is described.

Form serial number
The form serial number is pre-printed. When using a supplementary form, the pre-
printed form serial number should be transferred from the main form to the Sup-
plementary form.

Declarant
The name, address and SE no. / CVR no. of the declarant has been pre-printed.
That means the party required to declare (recipient / sender) or the party’s repre-
sentative (shipping company, auditors, etc.).

Party required to declare
The name, address and SE no. / CVR no. of the party required to declare (recipient
/sender) are pre-printed. But only in cases where the party required to declare
employs a representative (shipping company, auditors, etc.).




                                                                                   15
Completion of commodity items
If commodity code, country and type of transaction are similar, you can declare
together all invoices under the same commodity item,.

You are obliged to declare to Intrastat every month, also in month where there is
no business with another EU country. Please remember that in cases of no EU im-
ports or EU exports in a given month, deadlines must be complied with. Months in
which there is no business, a zero indication must be submitted by signing and
returning a blank form.

Commodity code

Enter the 8-digit commodity code according to the EU’s Combined Nomenclature
(CN), which applies to the goods in question at:

www.dst.dk/kn8

 A search function on this website can assist you in finding the right commodity
code.

If you do not know the commodity code, we kindly ask you to phone SKAT and not
Statistics Denmark:

     39 17 31 80, www.skat.dk

Member State
In connection with EU imports state the EU Member State from which the goods
are imported. In connection with EU exports state the EU Member State for which
the goods are destined.

Type of transaction
Please state the code for type of transaction here:

General purchases/sales of goods
Type of transaction 11.




16
Returns of goods
Returns of goods typically concern damaged goods. If goods that earlier have been
imported are returned by an enterprise, the value and volume of the returns must
be entered using the code value 21 for the type of transaction on the import form.
This must be reported even if a credit note2 is issued, or replacement goods are
delivered (or if the original goods are delivered after having been repaired).

The same rules apply to the receipt of previously exported goods. The returns of
goods are thus to be indicated as imports under type of transaction 21.

However, returns are only to be indicated if the goods in questions cross the Danish
border. If an order is cancelled before the goods are dispatched or received, returns
are not to be declared.

Returns of goods must be declared in the opposite flow of goods. Negative
amounts and quantities must not be declared.

The declaration of returns under type of transaction 21 must not be used to correct
previously submitted information. For this purpose, a correction sheet must be
used.

Processing
For example, a Polish enterprise agrees with a Danish enterprise to complete or
subject a product to further processing, using materials that were delivered by the
Danish enterprise, and subsequently the finished product is returned to Denmark,
the following items must be declared to Intrastat by the Danish enterprise.: Mate-
rials are declared as exports for processing, the type of transaction being 41. The
finished product is declared as imports following processing, the type of transac-
tion being 51.

Exports of goods previously imported under procedure code 42
Type of transaction 16 must be selected in cases of EU exports of goods, which
have been imported from another non-EU country (third country) and which were
cleared through the customs under procedure code 42.xx.xxx. That is, goods for
free sales subject to delivery free of duty. These transactions are usually handled by
forwarding agents and transport companies.

Net weight in whole kg
The net weight is the weight in kilograms without packaging of any kind. The net
weight is entered without decimals. Product items weighing less than 1 kg are en-
tered with the figure 1.

For certain CN product numbers, net weight in kg does not have to be stated.
Please see if it is voluntary to state the net weight at: www.dst.dk/kn8.



2 Please note that the value of the imported goods stated in box A on the VAT return is reduced by the
  value of the credit note.



                                                                                                  17
Supplementary units
The volume in supplementary units is indicated in, e.g. no. of items, litres, pairs,
square metres, MWh. Supplementary units are indicated without decimals.

The item numbers for which a supplementary unit is required appear from
www.dst.dk/kn8.

Invoice value stated in DKK
For EU exports and imports, the invoice value of the goods delivered/received is
stated in Danish kroner without VAT, see Directive 77/388/EEC.

Indication of the value when no invoice is issued
When goods are dispatched without an invoice or with a pro-forma invoice, the
value is indicated as the trade value in ordinary, free trade. If such price cannot be
found, the trade value is used in accordance with the rules governing customs
valuation, cf. the Danish Customs Guidelines at www.skat.dk.

Value of processing
For goods which are exported/imported for processing (type of transaction = 41),
the total value which should have been invoiced in a purchase or a sale, as defined
above, should be stated. When the goods are re-imported/re-exported following
processing (type of transaction = 51), the value indicated should be the value (in-
voice value/trade value) of the goods upon exportation/importation plus the in-
voice value of the work which has been carried out.

Translation into Danish kroner
If the value is stated in a currency other than Danish kroner, the value should be
translated into Danish kroner. Translation must be based on the exchange rate at
the time of delivery. Instead of the current rate, a periodical rate can be used which
applies for a period of max. one month, e.g. the customs rate (see www.skat.dk).

Payment by instalments
If the commodity is paid by instalments, it must be declared as a lump sum to In-
trastat. This must be made when the commodity is delivered.

Dating and signature, etc.
The form is dated and signed by the declarant. Please state the name and tele-
phone number of a person who can be contacted in the event of queries.

Keeping forms/files
In the case of any corrections or to facilitate the process of declaring to Intrastat
over the months to come, it may be a good idea to keep a copy of your declarations,
which also implies that you are able to document your declarations. Statistics
Denmark recommends that forms or files covering a calendar year, are kept for at
least 9 months into the following year.




18
Appendix 1 Code values for EU countries

Code   Country
BE     Belgium
BG     Bulgarien
CY     Cyprus
EE     Estonia
FI     Finland, except the Åland Islands
FR     France, including Monaco, but not the French Overseas Departments
       (Réunion, Guadeloupe, Martinique and French Guyana)
GR     Greece, except Mount Athos
       The code EL, which is applied for declarations to the List system, must
       not be applied for declarations to Intrastat.
IE     Ireland
IT     Italy, except Livigno, Campione d’Italia and the national water of the
       Lake of Lugano
LV     Latvia
LT     Lithuania
LU     Luxembourg
MT     Malta, including Gozo and Comino
NL     The Netherlands
PL     Poland
PT     Portugal, including the Azores and Madeira
RO     Romania
SK     Slovakia
SI     Slovenia
ES     Spain, including the Balearic Islands, but not the Canaries, Ceuta and
       Melilla
GB     Great Britain, Northern Ireland and the Isle of Man, but not the British
       Channel Islands (Jersey, Guernsey, Alderney and Sark)
SE     Sweden
CZ     Czech Republic
DE     Germany, except Helgoland, Büsingen and foreign forces in Germany
HU     Hungary
AT     Austria




                                                                                  19
Appendix 2 Code values for type of transaction

Code     Description
11       Ordinary transactions of purchase and sale and similar transactions: deliv-
         ery with pro-forma invoice; replacement of goods; goods on consignment;
         delivery of goods between parent and subsidiary undertakings; financial
         leasing.3
         Hire, operational leasing, loans and other temporary uses with duration of
         more than 2 years.
16       EU exportation of goods imported from a non-EU country (third country)
         cleared under procedure code 42.xxx. Shipping and transport companies
         are typically in charge of these transactions.
21       Return of goods.
31       Goods transactions carried out by international organisations, including
         humanitarian aid organisations such as DanChurcAid, the Danish Red
         Cross and similar organisations.
41       Goods shipped/received for processing.
51       Goods shipped/received following processing.
70       Goods shipped/received under joint defence programmes or other inter-
         governmental production programmes.
80       Receipt/supply of building materials and equipment under a construction
         and civil engineering contract.
99       Supply of waste for destruction.




3 Financial leasing is equated with a change in ownership in connection with the assumption of the
 right of use. Financial leasing is characterized as an alternative to general loans. The rights and obli-
 gations transferred to the lessee are comparable to those involved in an general change of ownership.
 Furthermore, the legal ownership of the leasing object is frequently transferred to the lessee at the
 end of the leasing period, as the rental paid included both interest and instalments.
 Operational leasing is characterized by the circumstance that an articles is hired out by a supplier
 (producer or representative) to the customer. This is, to a great extent, the case in connection with
 large machines and, e.g. photocopy equipment. The lessor has frequently assumed the responsibility
 of repairing the equipment and a duty to replace the equipment in cases of breakdown. When the leas-
 ing period expires the leasing object is transferred to the lessee. The rental paid is included in the ac-
 counts of the customer as an overhead.



20
Appendix 3 Examples of completed forms

In Intrastat the twelve lines on the following invoice can be combined into three
product items as shown in the completed EU exports form.

Example of an invoice
 no.   quantity Commodity                                  Weight in     Value in
                                                                 kg          DKK
1       5          Semiconductor valves                        0,00        10,00
2       6          Soldering irons                            13,35     3.180,00
3       25         Speakers                                    1,57       171,25
4       200        Tantalum capacitors                         0,14       720,00
5       2.500      Fixed resistors, 20 W                       6,50     3.550,00
6       12         Fixed resistors, 10 W                       0,00        12,00
7       300        Fixed resistors, 5 W                        0,38       216,00
8       750        Electrolytic condensers                     0,59       510,00
9       100        Paper/synthetic condensers                  0,23        86,00
10      125        Variable resistors, 20 W                    0,08       378,00
11      30         Variable resistors, 10 W                    0,02        63,00
12      200        Variable resistors, 5 W                     0,10       116,00

Goods of the same type, such as serial nos. 5-7 and 10-12 in the above ex-
ample, are first added individually to one single consignment. For 'Fixed
resistors’, the result is 6.88 kg ‘Fixed resistors, 20 W and less’ at a value of
DKK 3778.00. For 'Variable resistors’, the result is 0.20 kg ‘Variable resis-
tors, 20 W and less’ at a value of DKK 557.00.

All goods of less than DKK 3,000 and less than 1,000 kg can be entered un-
der the commodity code 9889.99.00 for minor items. All other products
must be entered under their respective commodity codes. Consequently,
serial nos. 2 and 5-7 must be entered under the relevant commodity codes,
while the other products, also serial nos. 10-12, can be entered under com-
modity code 9889.99.00 for minor items, as shown in the completed export
form. For minor items, the type of transaction and net weight in whole
kilograms may be entered.




                                                                              21
Appendix 4 List of goods which should not declare to Intrastat

Enterprises are exempted from declaring trade in the goods included on the list
below.

 Goods excluded from Intrastat
 a) Means of payment which are legal tender and securities.
 b) Monetary gold.
 c) Emergency aid for disaster areas.
 d) Goods benefiting from diplomatic, consular or similar immunity.
 e) Goods for and following temporary use, provided all the following condi-
     tions are met:
     1. no processing is planned or made
     2. the expected duration of the temporary use is not longer than 24 months
     3. dispatch/arrival has not to be declared as a delivery/acquisition for VAT
          purposes.
 f) Goods used as carriers of information such as floppy disks, computer tapes,
     films, plans, audio and videotapes and CD-ROMs with stored computer soft-
     ware, where developed to order for a particular client or where they are not
     subject of a commercial transaction, as well as complements for a previous
     delivery e.g. updates for which the consignee is not invoiced.
 g) Provided that they are not subject to a commercial transaction:
     1. advertising material
     2. commercial samples.
     Goods for and after repairs and the associated replacement parts. A repair
 h) entails the restoration of goods to their original function or condition. The
     objective of the operation is simply to maintain the goods in working order;
     this may involve some rebuilding or enhancements but does not change the
     nature of the goods in any way.
 i) Goods dispatched to national armed forces stationed outside the statistical
     territory and goods received from another Member State which had been
     conveyed outside the statistical territory by the national armed forces, as
     well as goods acquired or disposed of on the statistical territory of a Member
     State by the armed forces of another Member State which are stationed
     there.
 j) Spacecraft launchers on dispatch and on arrival pending launching into
     space, and at the time of launching into space.
 k) Sales of new means of transport by natural and legal persons liable to VAT to
     private individuals from other Member States.




22
Appendix 5 List of supplementary units

Supplementary units of quantity in the Combined Nomenclature (CN)
c/k                       Number of carats(1 metric carat = 2x10-4 kg)
ce/el                              Number of cells
ct/l                               Cargo capacity (tons)1
g                                  Grams
gi F/S                             Fissile isotopes (grams)
GT                                 Gross tonnage
kg C5 H14CINO                      Choline chloride (kg)
kg H2O2                            Hydrogen peroxide (kg)
kg K2O                             Potassium oxide (kg)
kg KOH                             Calium hydroxide (kg)
kg met.am.                         Aminomethane (kg)
kg N                               Nitrogen (kg)
kg NaOH                            Sodium hydroxide (kg)
kg/net eda                         Drained net weight (kg)
kg P2O5                            Diphosphorus oxide (kg)
kg 90% sdt                         Dry weight (kg), i.e. the weight of the goods with a
                                   calculated water content of 10%
kg U                               Uranium (kg)
1 000 kWh                          1,000 kilowatt hours
l                                  Litres
1 000 l                            1,000 litres
l alc. 100%                        Pure alcohol (100%) (litres)
m                                  Metres
m2                                 Square metres
m3                                 Cubic metres
1 000 m3                           1,000 cubic metres
pa                                 Number of pairs
p/st                               Number of pieces
100 p/st                           100 pieces
1 000 p/st                         1,000 pieces
TJ                                 Terajoule (calometric (upper) calorific value)
1
  Cargo capacity tons (ct/l) is the cargo capacity of a ship in metric tons. Ship’s provisions (fuel, tools,
foodstuffs, etc.), crew and passengers as well as their luggage are not included.




                                                                                                         23
Appendix 6 Reporting to Intrastat in particular situations

Notation
                  Enterprises declaring deliveries of goods to INTRASTAT in
                  Denmark are drawn as houses with thick walls.

                  Enterprises involved in the transactions, but not required to
                  declare to INTRASTAT are drawn as houses with thin walls.
                  The deliveries of goods that must be declared to INTRASTAT in
                  Denmark are indicated by grey arrows, while other deliveries of
                  goods and payments are indicated by white arrows.

The guideance given in this guide in the boxes A and B on the VAT returnt, consti-
tutes Statistiks Denmarks understanding of the rules. An official guide can be
found on SKATs website on www.skat.dk.

A. The commodity is delivered by the first supplier
Goods are ordered by a Swedish customer, S1, from a Danish enterprise, D1. D1
purchases the goods from another Danish enterprise, D2. D2 delivers the goods
directly to S1 on behalf of D1.

                                          Intrastat
                                          D1 must then report the exports to
                                          Sweden, as the goods are delivered on
                                          behalf of this enterprise. The obligation
                                          to declare arises at the time of delivery
                                          of the goods.

                                          VAT return
                                          D1 must also enter the value in box B of
                                          the VAT return.




24
B. Triangular trade involving a non-EU country
An enterprise in a country, which is not an EU member state, the Norwegian enter-
prise, N1, purchases goods from a Danish enterprise, D1. D1 agrees to deliver the
goods to S1 in Sweden. The Norwegian enterprise receives payment from the
Swedish enterprise and then pays the Danish enterprise.

                                         Intrastat
                                         The Danish enterprise, D1, must de-
                                         clare the exports with Sweden as the
                                         country of destination.

                                         VAT return
                                         D1 must enter the amount in box C on
                                         the VAT return as payment is effected
                                         from a non-EU country.




C. Triangular trade within the EU
A Danish enterprise, D1, purchases goods from an enterprise in Germany, G1, and
resells them to a customer in Sweden, S1. The goods are transported directly from
Germany to Sweden.

                                         Intrastat
                                         Exports must be declared in Germany
                                         and imports in Sweden while no decla-
                                         rations are to be made to INTRASTAT
                                         in Denmark. In principle, declarations
                                         must be made only to INTRASTAT in
                                         the EU member states which either
                                         deliver or receive the goods.

                                         VAT return
                                         On D1’s VAT return, no entry should be
                                         made in either box A or box B.




                                                                              25
D. Chain sales
A Dutch enterprise, N1, sells a consignment of oil to a Danish enterprise, D1, on the
condition that the oil be collected from a depot in Rotterdam. D1 resells the oil on
the same conditions to another Danish enterprise, D2, which resells the oil on the
same conditions to a third Danish enterprise, D3. D3 organises the transportation
of the oil from the Netherlands to Denmark.

                                           Intrastat
                                           D3 must declare the imports to IN-
                                           TRASTAT as D3 enjoys the right of use
                                           and is responsible for the transporta-
                                           tion. The declaration must be made
                                           when the oil arrives in Denmark.

                                           VAT return
                                           D1 must declare the EU purchase in box
                                           A of the VAT return.



E. Commission and consignment sales: Imports
A Danish enterprise, D1, receives goods on commission or consignment from a
Swedish enterprise, S1, and D1 sells the goods in its own name to another Danish
enterprise, D2.

                                           Intrastat
                                           Upon dispatch of the goods from Swe-
                                           den, S1 must declare the exports in
                                           Sweden, while D1 must declare the
                                           imports in Denmark upon arrival. Al-
                                           ternatively, declarations of commission
                                           and consignment sales can be made
                                           upon payment. The obligation arises
                                           because S1 is in charge of the delivery
                                           to Denmark, while D1 receives the
                                           goods. The subsequent transaction
                                           between D1 and D2 is not to be de-
                                           clared to INTRASTAT.

                                           VAT return
                                           D1 must declare the value of the pur-
                                           chase in box A on the VAT return.




26
F. Commission and consignment sales: Exports
A Danish enterprise, D1, has received goods on commission or consignment from
another Danish enterprise, D2, and sells the goods in its own name to an enterprise
in Sweden, S1.

                                          Intrastat
                                          Upon dispatch of the goods to Sweden,
                                          D1 must declare the exports in Den-
                                          mark, while S1 must declare the im-
                                          ports in Sweden upon arrival. Alterna-
                                          tively, declarations of commission and
                                          consignment sales can be made upon
                                          payment. The obligation arises because
                                          S1 is the recipient of the goods, while
                                          D1 is in charge of the delivery of the
                                          goods to Sweden.

                                          VAT return
                                          D1 must declare the value of the sales
                                          in box B on the VAT return.




                                                                                27
G. Internal transactions
A Danish enterprise, D1, has a warehouse and distribution centre in Sweden, S1.
All goods manufactured in Denmark are sent to this warehouse, from which all
customers, including customers in Denmark, receive their goods.

                                        Intrastat
                                        All physical movements of goods be-
                                        tween Denmark and the Swedish ware-
                                        house must be declared. This means
                                        that all goods which are sent from the
                                        Danish division to the warehouse in
                                        Sweden must be declared as exports in
                                        Denmark. All goods which are returned
                                        to customers in Denmark must be de-
                                        clared as imports in Denmark. If, on the
                                        other hand, goods are delivered to cus-
                                        tomers in EU member states other than
                                        Denmark, no further declarations are to
                                        be made to INTRASTAT. The Danish
                                        enterprise, D1, must make all declara-
                                        tions to INTRASTAT in Denmark.

                                        VAT return
                                        Any shipment of goods by D1 to Swe-
                                        den must be entered in box B on the
                                        VAT return.

                                        Any shipment of goods from the ware-
                                        house in Sweden to Danish customers
                                        must be entered in box A..




28
Appendix 7 Industrial plants

Industrial plants for recycling and plants where the value exceeds 3 mio. euros are
subject to the special rules.

An industrial plant includes machinery, apparatus, tools, equipment, instruments
and materials, which together constitute one unit, with a view to the production of
goods or provision of services.

Constituents for industrial plants are to be declared under 9880.XX.00 where XX is
the chapter of the CN, where the constitutents can be found. A constituent is a
delivery of goods, which all fall under the same chapter of the CN.

The reference period is the month when the constituent or delivery crosses the
border.

Declaration of quantities in supplementary units is voluntary.

Application for declaring under the special rules must be sent to Statistics Den-
mark. In connection with your application it must be documented that it is an
industrial plant.

In connection with new plants it must also be documented that the value of the
total plant exceeds 3 mio. euros. With regard to exports of new plants, your busi-
ness enterprise must document that the value of own and any other domestic or
foreign suppliers’ constituents for the plant exceeds 3 mio. euros.




                                                                                29
Appendix 8 Legislation

These 4 regulations, acts and orders from the legal basis for imposing the obliga-
tion on enterprises to make declarations of their EU imports and exports:
1.    Regulation (EC) No. 638/2004 of The European Parliament and of the
      Council of 31 March 2004 on Community statistics relating to the trading of
      goods between Member States and repealing Council Regulation (EEC) No.
      3330/91.
2.    Commission Regulation (EC) No. 1982/2004 of 18 November 2004 imple-
      menting Regulation (EC) No. 638/2004 of The European Parliament and of
      the Council of 31 March 2004 on Community statistics relating to the trading
      of goods between Member States and repealing Commission Regulations
      (EC) No. 1901/2000 and (EEC) no. 3590/92.
3.    Act on Statistics Denmark, cf. Order no. 599 of 22 June 2000.
4.    The Danish Ministry of Economic Affairs' Order no. 284 of 6 May 2002 on
      the submission of statistical information relating to the trading with other
      countries and with the Faroe Islands and Greenland.

 EU’s regulations can be accessed from EU’s website at http://eur-lex.europa.eu.
Danish acts and orders are available from the website of Retsinformation (Legal
Information) at: www.retsinfo.dk.




30
Index

B                                                           Form serial number ........................... 15
Bonus and discounts ......................... 18            G
Bonus and discounts ......................... 18
                                                            Goods ........................................... 12;20
Boxes A and B ................... 24;25;26;27
                                                            goods intended for fairs and exhibitions
Boxes A and B .................................. 24
                                                              ...................................................... 11
Boxes A and B .................................. 25
Boxes A and B .................................. 26         H
Boxes A and B .................................. 28
Boxes A and B .................................. 28         Handling fee........................................ 8
                                                            Help-desk ....................................... 6;15
C
                                                            I
CN Nomenclature ............................. 16
                                                            IDEP.............................................. 6;8;9
Code values for EU country.............. 19
                                                            Import................................................ 15
Code values for type of transaction... 20
Combined Nomenclature ............. 16;23                   Imports .............................................. 16
Combined Nomenclature .................. 16                 Internal transactions .......................... 28
                                                            Intrastat excludes trade in services..... 4
Consignments of minor value ........... 15
                                                            inward processing ............................. 10
Country of destination....................... 16
Country of dispatch........................... 16           K
D                                                           Konsignation ..................................... 20
Deadlines for data submission ............ 7                L
Discounts and bonus ......................... 18
                                                            Leasing.............................................. 20
E                                                           Legislation........................................... 7
EU exports ........................................ 16      N
EU imports........................................ 16
EU-country.......................................... 7      Nature of transaction ......................... 17
EU-export....................................... 7;15       Net weight......................................... 17
EU-import .................................... 10;15        O
Examples of completed forms...... 21;29
Exchange rate.................................... 18        Operationel leasing ........................... 20
Excise duty........................................ 18      P
Export ............................................... 15
Exports .............................................. 16   Parent and subsidiary undertaking .... 20
                                                            Payment by instalments..................... 18
F                                                           pro-forma invoice.............................. 20
Finansiel leasing................................ 20        Proforma invoice............................... 18



                                                                                                                   31
Q                                                           Triangular trade................................. 10
Quick-guide ........................................ 4      V
R                                                           Value of processing.......................... 18
                                                            Value in............................................. 21
Rate of exchange............................... 18
                                                            VAT .................................................. 18
received for processing ..................... 20
                                                            VAT return............... 12;24;25;26;27;28
Recipient ........................................... 15
                                                            VAT return........................................ 24
Recipient of goods ............................ 15
                                                            VAT return........................................ 25
replacement of goods ........................ 20
                                                            VAT return........................................ 26
Representative................................... 15
                                                            VAT return........................................ 28
Returns of goods ............................... 17
                                                            W
S
                                                            Waste for destruction ........................ 20
Sender ............................................... 15
                                                            Weight............................................... 17
Sender of goods ................................ 15
                                                            Weight in........................................... 21
Services............................................. 12
                                                            Who must declare................................ 7
Shipping company ............................ 15
                                                            Without invoice................................. 18
SKAT .................................................. 6
Supplementary form.......................... 15             Z
T                                                           Zero indication .................................... 7
Trade value ....................................... 18




32

								
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