Intrastat pārskatu aizpildīšana · Web view24.11.2010. Nr.89-IM/2010 Instruction on filling in statistical reports “Arrivals–Intrastat–1A” “Arrivals–Intrastat–1B”

Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!

These materials are provided only for information. It is not an official translation!

24.11.2010. Nr.89-IM/2010

Instruction on filling in statistical reports“Arrivals–Intrastat–1A”“Arrivals–Intrastat–1B”

“Dispatches–Intrastat–2A”“Dispatches–Intrastat–2B”

2011



Introduction

Until 1 May 2004 the Central Statistical Bureau of Latvia (CSB) processed foreign trade statistics data of Latvia using information from customs declarations, i.e. the Single Administrative Document (SAD). Since Latvia became Member State of the European Union (EU) and a part of the Single Market, it is no longer possible to obtain information about Latvian trade with the EU from customs declarations. With a view to provide an objective and credible information relating to the trading of goods between Member States, statistical system called Intrastat has been developed in the EU. The system is based on the principles determined by the EU both in the area of free movement of goods and unburdened statistics.

Operation of the Intrastat system is determined by the Council & Parliament Regulation (EC) No 638/2004 of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91. Article 11 of the Regulation declares that only on a request of the information provider national authorities decide whether statistical results, which allow identifying the mentioned provider(s), are to be disseminated or amended in such a way that their dissemination does not prejudice statistical confidentiality.



ContentsI. General Guidelines.................................................................................................................2

PARTIES RESPONSIBLE FOR PROVIDING INFORMATION..............................................................2

THRESHOLDS.............................................................................................................................................2

SUBMISSION OF REPORTS......................................................................................................................2

MOVEMENT OF GOODS THAT HAVE TO BE DECLARED FOR INTRASTAT................................2

II. Filling in the reports...........................................................................................................2CORRECTION OF MISTAKES IN INTRASTAT REPORTS....................................................................2

INFORMATION ON HOW TO FILL IN THE REPORTS.........................................................................2

Filling in of reports “Arrivals-Intrastat-1A” and “Arrivals-Intrastat-1B”....................................................2

Filling in of reports “Dispatches-Intrastat-2A” and “Dispatches-Intrastat-2B”...........................................2

III. Comments on specific goods and movements................................................................2PROCESSING AND REPAIR UNDER THE CONTRACT.......................................................................2

GOODS DELIVERED FREE OF CHARGE...............................................................................................2

LEASING AND HIRE..................................................................................................................................2

RETURN OF GOODS AND SUBSTITUTION OF GOODS......................................................................2

CREDIT NOTES..........................................................................................................................................2

TRIANGULAR TRADE TRANSACTIONS...............................................................................................2

DELIVERY TO THE WAREHOUSE..........................................................................................................2

SOFTWARE.................................................................................................................................................2

STAGGERED CONSIGMENTS..................................................................................................................2

DELIVERY OF GOODS TO ANOTHER EU MEMBER STATE INCLUDING ASSEMBLING OR INSTALLATION..........................................................................................................................................2

DELIVERY OF BUILDING MATERIALS UNDER CONTRACT...........................................................2

INDUSTRIAL PLANT.................................................................................................................................2

VESSELS AND AIRCRAFT.......................................................................................................................2

GOODS DELIVERED TO VESSELS AND AIRCRAFT...........................................................................2

SEA PRODUCTS.........................................................................................................................................2

INDIRECT TRADE......................................................................................................................................2

ANNEX 1 Goods not to be included in external trade statistics data.........................................................2

ANNEX 2 Codes of European Union countries for trade statistics between Member States...................2

ANNEX 3 Nomenclature of countries and territories for external trade statistics of the Community and statistics of trade between Member States.............................................................................................2

ANNEX 4 Coding of the nature of transaction.............................................................................................2

ANNEX 5 Coding of mode of transport.........................................................................................................2

ANNEX 6 Coding of delivery terms...............................................................................................................2



I. General GuidelinesThe CSB informs that in 2011 the new threshold for ARRIVALS has been set.

PARTIES RESPONSIBLE FOR PROVIDING INFORMATIONThe party responsible for providing information for the Intrastat system shall be the taxable person registered in the State Revenue Service (SRS) Register of Value Added Tax (VAT) who is engaged in intra-Community supplies (i.e. dispatches)/ acquisitions (i.e. arrivals) and:

1) has concluded the contract, with the exception of transport contracts, giving rise to the dispatch/delivery of goods or, failing that,

2) takes delivery/dispatches or provides for the delivery/dispatch of the goods or, failing that,

3) is in possession of the goods which are the subject of the delivery/dispatch.

The Intrastat report is filled in either by the respondent, who confirms the correctness of the data with the signature, or by the third person authorized by the respondent. In case the report is filled in by the authorized person, for example, a customs broker, this person confirms with the signature the correctness of the data provided (in consent of the manager of the enterprise).

A respondent is a taxable person whose relating data are provided.

A person authorized by the respondent (third person) is a legal or natural person, who fills in the report on behalf of the respondent.

Authorisation of the third person to fill in and submit to the CSB Intrastat reports does not release the respondent from the responsibility to submit qualitative and credible statistical information in time.

The CSB should be informed in written form in the following cases:

1) If the Intrastat report on behalf of the respondent is filled in by several persons, an official letter should be sent to the CSB, containing the following administrative data of the authorised persons: name of the company, registration number, telephone number, fax, e-mail;

2) If one of the authorized persons is no longer authorised for filling in the report or other person is authorized by the respondent or the respondent himself will perform the task instead of that person;

3) If the respondent suspends its activity on a temporary basis, due to insolvency, bankruptcy or liquidation. The address of the CSB:Foreign Trade Statistics Data Collection and Processing Section Central Statistical Bureau of Latvia1, Lāčplēša Street, Riga, LV-1301

THRESHOLDSThe SRS provides the CSB with information from the VAT declarations that allows to identify enterprises operating in the EU market and approximately to check the aggregated data.

Each year the CSB determines respondents covered by the responsibility to fill in Intrastat reports. An enterprise is included in the list of Intrastat respondents if according to the information accessible for 12 months the total value of goods arrived and/or dispatched to/from EU Member States has exceeded the threshold, determined by the CSB for arrivals and/or dispatches to/from other EU Member States.

If enterprise exceeds the threshold during the reference year, it should send the Intrastat reports to the CSB starting with data on a month when the threshold was exceeded.

For example, if the enterprise was not included in the list of Intrastat respondents for 2011 but by August 2011 it has exceeded the level of threshold for dispatches, as it is stated by the CSB (the trade value of goods dispatched from the beginning of the year till August exceeded LVL 70 000), then the enterprise should submit Intrastat reports on dispatches, starting with data on August and also for the followings months of

2



2011. In such cases the CSB additionally informs enterprises about their obligation to submit Intrastat reports specifying the starting period for submitting the report and the kind of the report.

If an enterprise submits to the SRS quarterly or half-yearly VAT declaration and within this period exceeds the threshold determined by the CSB, the enterprise has to submit Intrastat reports starting with the data on the first month of quarter or half-year. For example, if the enterprise according to VAT declaration data for the 1st half-year of 2011 exceeds threshold for arrivals (amount of arrivals of goods from EU Member States in the 1st half-year exceeds LVL 70 000), the enterprise has to submit Intrastat reports on arrivals, starting with data on January 2011. If trade transactions with EU Member States were not carried out in a certain month, respondent has to submit “nil” report to the CSB on that month.

Enterprises, which have exceeded the specific threshold determined by the CSB have to submit “B” form of the reports, where in addition to the statistical indicators (commodity code of the Combined Nomenclature (CN), invoiced value, net mass, quantity in supplementary units, code of country of consignment/ country of destination, code of country of origin and code of nature of transaction) the code of mode of transport, the code of delivery terms and statistical value should be declared.

Thresholds determined by the CSB for 2011:Dispatches (in lats) Arrivals (in lats)

Threshold70 000

(the report Dispatches-Intrastat-2A has to be filled in)

70 000(the report Arrivals -Intrastat-1A has to be filled in )

Specific threshold

1 800 000(the report Dispatches-Intrastat-2B has to be filled in)

1 300 000(the report Arrivals -Intrastat-1B has to be filled in)

SUBMISSION OF REPORTSThe reference period is a calendar month of the dispatch or arrival of goods. The reference period may be adapted taking into account the linkage with VAT. The reference period of the report can be defined as a calendar month if the taxable transaction may occur.The deadline for submission of Intrastat reports is the 10 th day after the reference month. This also applies to those taxable persons who submit VAT declaration for several months (quarterly, half-yearly).

The CSB offers to fill in the reports:

1. using the electronic reporting system (e-survey) (https://eparskats.csb.gov.lv);2. submitting the reports on the CD/FD according to the structure of the special data file

(http://www.csb.gov.lv → Respondentiem → Intrastat → Helpdesk → Datu saglabāšana uz disketēm, CD-Rom → Datu saglabāšanas piemērs);

3. in a paper form, submitting them in the CSB, Lāčplēša Street 1, Riga, by post or by fax.

Intrastat reports can be printed out from the CSB homepage www.csb.gov.lv, where the forms of all statistical reports and “Instruction on filling in statistical reports “Arrivals-Intrastat-1A”, “Arrivals-Intrastat-1B”, “Dispatches-Intrastat-2A”, “Dispatches-Intrastat-2B”” are available.

Intrastat reports have to be submitted for each month, also for the reference month, when the respondent had no transactions in EU market. In this case the respondent should submit to the CSB the so-called “nil” report, where it is necessary to enter the nil in all columns of the report’s first row. Submitting “nil” report via e-survey, it is necessary to fill in just the requisites part of the form.

3

https://eparskats.csb.gov.lv/



In accordance with Section 10 of the Official Statistics Law respondents have the duty to prepare and submit within the specified time and in full amount individual statistical information on economic processes characterising activities of the respondent. The submission of information required for official statistical observations shall be considered a mandatory duty, which shall be performed free of charge.

Article 166.6 of the Code of Administrative violations of Latvia specifies that for in-observance of conditions stated in normative regulations concerning the bookkeeping provisions, non-submitting of annual reports, statistical reports or statistical information in due terms, as stated in the corresponding rules, or incomplete submitting to the corresponding state institutions envisage a fine up to LVL 150 (one hundred and fifty lats) - applied for natural persons and from LVL 50 (fifty lats) up to LVL 300 (three hundred lats) - for legal persons. For avoiding the submission of information or documents mentioned in part one of the same Article a fine from LVL 100 (one hundred) up to LVL 250 (two hundred and fifty lats) -is applied for natural persons and from LVL 250 (two hundred and fifty lats) up to LVL 500 (five hundred lats) - for legal persons.

MOVEMENTS OF GOOD THAT HAVE TO BE DECLARED FOR INTRASTATThe intra-Community movements of goods between Member States is a subject of mutual trade and have to be declared in Intrastat reports.Statistics relating to the trading of goods between Member States shall cover dispatches and arrivals of goods.Dispatches shall cover all goods leaving the Member State of dispatch for a destination in another Member State, except goods, which are in simple circulation between Member States.Arrivals shall cover the goods entering the Member State of arrival, which were initially dispatched from another Member State, except goods, which are in simple circulation between Member States.

Community goods are:1) goods entirely obtained in the customs territory of the EU,

without addition of goods from third countries or territories, which are not part of the customs territory of the EU;

2) goods from third countries or territories which are not part of the customs territory of the EU, which have been released for free circulation in a Member State;

3) goods obtained in the customs territory of the EU from the goods referred to in points 1) and 2).

Goods in simple circulation between Member States – Community goods dispatched from one Member State to another, which, on the way to the Member State of destination, travel directly through another Member State or stop for reasons related only to the transport of the goods.

The movement of goods for self-consumption as well as fixed assets purchased have to be declared in Intrastat reports, too.

Intrastat reports shall be filled in taking into consideration the physical movement of goods and not the change of ownership or the place of invoice payment. It means that the Intrastat report is filled in and submitted in the country, where the goods are received or from which goods are delivered.

Besides, there are certain goods, which are not subject for Intrastat reports. These goods are listed in Annex 1 of this Instruction.

4



The Intrastat system takes into account physical movement of goods, services are not the subject of the Intrastat system, unless the cost of these services is part of the cost of goods (for example, freight and insurance).

5



II. Filling in the reports

Intrastat reports “Arrivals-Intrastat-1A”, “Arrivals-Intrastat-1B”, “Dispatches-Intrastat-2A”, “Dispatches-Intrastat-2B” consist of the main form and supplementary forms. Page numbering starts with the reverse side of the main form - “page 01”. It is pre-printed at the top right corner of the reverse side of the page. Every supplementary form consists of two pages. Each page shall be numbered with its own serial number. All the supplementary forms have a common numeration, starting with “02”.

Forms, marked with letter “A”, have to be completed by the enterprises the trade value of which exceeds CSB threshold, but does not exceed the specific threshold.

Report forms, marked with letter “B” have to be completed by the enterprises, the trade value of which exceeds specific threshold.

At the requisites part of the main form relevant administrative data and the reporting month for, which the report is filled in, are indicated (for example, year “2011”, January “01”). The total amount of completed rows, calculated by summing up all the rows completed in the main form and in the supplementary forms (except the rows for requisites) of the report is indicated under the heading “Total number of records”.The time spent by a respondent to fill in the report is shown in hours and minutes.The requisites part of the report form contains information about the provider of the statistical information obliged to submit the statistical reports on arrivals and/or dispatches to/from EU Member States. At the left side the provider of the Intrastat statistical information indicates the information that allows to identify the provider:

Registration number of the taxable person Name of the enterprise Postal address (an address indicated by the enterprise for receiving the correspondence) Address of the office (the address of the place where the enterprise operates its business activities) Person filling in the report (a person employed by the enterprise who fills in the report, indicating

the name, surname, phone, fax and e-mail address). In case the authorized representative produces Intrastat report on behalf of the respondent, this field should not be filled in.

In case a respondent has authorized the third person on behalf of the enterprise to fill in Intrastat reports, the third person fills in the right side of the requisites part, as well as provides the information at the left side of the report form (except the information regarding the person filling in the report).Information regarding trade transactions with EU Member States shall be filled in starting with the second side of the main form of the report. In case the amount of codes of goods declared by the enterprise exceeds the amount of entries possible (15 rows), entries have to be continued on the supplementary forms of the report.At the top of the supplementary form registration number of the taxable person shall be indicated.

At the right side of the report ordinal number of the page from the total number of report’s pages is indicated. For example, if there is a main form and one supplementary form, on the main form there should be written “01”page from “03”pages, on the first page of the supplementary form – “02”page from “03”pages and on the second page of the supplementary form – “03”page from “03”pages.Intrastat report has to be completed by entering code of goods in a separate row. Commodity codes are available on the CSB homepage http://www.csb.gov.lv Respondentiem Intrastat Helpdesk KOMBINĒTĀ NOMENKLATŪRA 2011 (in Latvian).

6

http://www.csb.gov.lv/



If during the same reference period the same goods with identical 8-digit code of the European Union Combined Nomenclature are arrived or dispatched to/from the country, information about this commodity should be joined together in one row by summing up the following columns:

invoiced value, net mass, supplementary units, statistical value,

on condition that for these goods the following data are the same: the Member State of consignment/destination, the country of origin, the nature of transaction, the mode of transport, delivery terms.

At the bottom of the last completed page the date of filling in the report, the person filling in the report and the position of this person should be indicated. Correctness of the given data has to be verified with the signature of the person filling in the report.

CORRECTION OF MISTAKES IN INTRASTAT REPORTS1. If the enterprise notices an error in the already submitted Intrastat report, it sends a letter to the

CSB with the corrections made (by post, by fax), specifying the requisites of the enterprise, the reference year, the reference month, the form (1A, 1B, 2A, 2B), the ordinal number of the row and the title of the column, where the corrections were made, or submits the corrected report, specifying the places, where the corrections were made.

2. If the enterprise adds a new row to the already submitted Intrastat report, then it sends a report to the CSB on which with capital letters indicates that it is a SUPPLEMENT. In this report only the added row, which is not included in the already submitted report, should be specified.

3. If the enterprise notices an error in the electronically filled in report, all the report should be sent to the CSB anew with the corrections made.

INFORMATION ON HOW TO FILL IN THE REPORTS1) http://www.csb.gov.lv → Respondentiem → Intrastat → Helpdesk;2) by telephone: 67366842, 67366643, 67366682;

telephone for consultations on how to fill in the e-survey: 67366626;3) fax: 67366689;4) e-mail: [email protected];5) address:

Central Statistical Bureau of LatviaForeign Trade Statistics Data Collection and Processing Section1, Lāčplēša Street, Riga, LV 1301

7

mailto:[email protected]



Filling in reports “Arrivals-Intrastat-1A” and “Arrivals-Intrastat-1B”

Box Title Description

A Commodity Code It is necessary to indicate the 8-digit commodity code according to the EU Combined Nomenclature (CN). It cannot be indicated at the level of 2, 4 or 6 digits.

The code of each commodity is available in the CSB homepage http://www.csb.gov.lv Respondentiem Intrastat Helpdesk KOMBINĒTĀ NOMENKLATŪRA 2011 (in Latvian). When the appropriate CN chapter is made active the content of the chapter and the corresponding commodity will be available.On the home page of the CSB the Correlation table is also available, and when it is activated changes in CN codes in comparison with 2010 are seen.

B Invoiced value Value of goods in lats according to the supporting documents in whole numbers (for example, LVL 98.4 have to be rounded up to LVL 98, LVL 98.5 rounded up to LVL 99, and LVL 0.49 to 0).

In case it is not possible to indicate the invoiced value of goods because of the lack of supporting documents, in case of contract works or repairs, the value of goods which would have been invoiced in the case of sale or purchase has to be estimated.

The invoiced value does not include the amount of taxes payable and discounts. If transportation and insurance costs are included in the invoiced value and cannot be separated from the price of good, additional calculations are not needed to be done to deduct them.In case the goods are re-imported after processing in EU Member States back to Latvia, the value consists of the initial value of goods plus processing costs. If the initial value is unknown, it should be clarified, for example, by contacting the owner, or estimates have to be made.

If the value of goods in the invoice is not expressed in lats, it should be converted into lats according to the official currency exchange rate, which is applicable for determining the taxable amount for taxation purposes; in other cases – for the official currency exchange rate at the time of compiling the declaration or the exchange rate used to calculate the value for customs purposes.

C Net mass The actual mass of goods excluding all packaging expressed in kilograms and rounded up to whole numbers (for example, 0.5 have to be rounded up to 1, but 4.4 – round up to 4) should be entered. When the result of mass rounded up does not reach a full kilogram, “0” has to be entered in the box.

Net mass is the actual weight of goods without packaging.Net mass should be filled in any case regardless the fact whether for the corresponding CN commodity code a supplementary unit is specified or not.

8




D Supplementary units

The quantity in the supplementary units has to be entered for those goods, for which this information is foreseen in the EU CN. For example, for electrically operated alarm clocks the CN code 91051100 is used. It means that if 2500 pieces of such clocks have been purchased, it is necessary to show the quantity in pieces in this relevant box.

If the supplementary unit is not foreseen for the CN commodity, the box is left empty. In the COMBINED NOMENCLATURE 2011 for each CN code in the box “supplementary unit” it is specified whether it is necessary to indicate the quantity in the supplementary units for the relevant code or not. If the box contains “-”, then the quantity in supplementary units should not be indicated (box “D” in the Intrastat report will be empty), but if the box contains a supplementary unit, the quantity of goods should be shown in the requested supplementary units.In the Intrastat section of the CSB homepage, a table with supplementary units is available and it contains information about measurements and codes.

9



E Member State of consignment

The Member State, from which goods are consigned, has to be indicated.

In case when the Member State of consignment is unknown, the Member State, where the goods were loaded, has to be declared. In case, when the Member State of loading of goods is unknown, the Member State, where the purchase procedure takes place, has to be declared in the box, for example, the Member State, where the seller of goods is located and with whom the agreement on delivery of goods was concluded.

The code of the country should be indicated in accordance with Annex 2.

F Country of origin Information on the country of the origin of goods has to be provided.

The Country of origin is the country where goods were manufactured. The goods in the production of which more than one country is involved shall be deemed to originate in the country where they underwent their last, substantial, economically justified processing or manufacturing in a company equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.

The country code according to Annex 3 is entered in the box. If it is not possible to find out the country of origin of the commodity then the box should contain the code “QU”.

G Nature of transaction

The code according to the nature of transaction is entered.The code according to Annex 4.

Additional boxes in the form “Arrivals-Intrastat-1B”

H Mode of transport The mode of transport on which goods are transported to Latvia is indicated. The code according to Annex 5 is entered in the box.

I Delivery terms Delivery terms of goods according to Incoterm are shown.The code according to Annex 6 is entered in the box.

10



J Statistical value The value of goods calculated at the national border of Latvia.

In the case of arrivals data are given in actual CIF prices. It is the value of goods at the moment they enter the territory of Latvia. Ancillary costs – freight and insurance incurred from the place of dispatch in the partner country up to the national border of Latvia are included. The value has to be rounded up to full lats (for example, LVL 10.4 is rounded up to LVL 10, LVL 10.5 is rounded up to LVL 11, but LVL 0.49 to 0). In case when goods are re-imported after processing in EU Member States back to Latvia, the value consists of the initial value of goods plus the processing costs. If the initial value is unknown, it should be clarified, for example, by contacting the owner or estimates have to be made.

If the value of goods in the invoice is not expressed in lats, it should be converted into lats using the official currency exchange rate, applicable for determining the taxable amount for taxation purposes; in other cases – official currency exchange rate at the time of compiling the declaration or the exchange rate used for calculating the value for customs purposes.

11



Filling in of reports “Dispatches-Intrastat-2A” and “Dispatches-Intrastat-2B”

Box Title Description

A Commodity Code It is necessary to indicate the 8-digit commodity code according to the EU Combined Nomenclature (CN). It cannot be indicated at the level of 2, 4 or 6 digits.The code of each commodity is available in the CSB homepage http://www.csb.gov.lv Respondentiem Intrastat Helpdesk KOMBINĒTĀ NOMENKLATŪRA 2011 (in Latvian). When the appropriate CN chapter is made active the content of the chapter and the corresponding commodity will be available.

On the home page of the CSB the Correlation table is also available, and when it is activated changes in CN codes in comparison with 2010 are seen.

B Invoiced value Value of goods in lats according to the supporting documents in whole numbers (for example, LVL 98.4 have to be rounded up to LVL 98, LVL 98.5 rounded up to LVL 99, and LVL 0.49 to 0). In case if it is not possible to indicate the invoiced value of goods because of the lack of supporting documents, in case of contract works or repairs, the value of goods which would have been invoiced in the case of sale or purchase have to be estimated.

The invoiced value does not include the amount of taxes payable and discounts. If transportation and insurance costs are included in the invoiced value and cannot be separated from the price of good, additional calculations are not needed to be done to deduct them.In case the goods are re-exported after processing in EU Member States back to Latvia, the value consists of the initial value of goods plus processing costs. If the initial value is unknown, it should be clarified, for example, by contacting the owner or estimates have to be made.

If the value of goods in the invoice is not expressed in lats, it should be converted into lats according to the official currency exchange rate, which is applicable for determining the taxable amount for taxation purposes; in other cases – for the official currency exchange rate at the time of compiling the declaration or the exchange rate used to calculate the value for customs purposes.

12




C Net mass The actual mass of goods excluding all packaging expressed in kilograms and rounded up to whole numbers (for example, 0.5 have to be rounded up to 1, but 4.4 – round up to 4) should be entered. When the result of mass rounded up does not reach a full kilogram, “0” has to be entered in the box.

Net mass is the actual weight of goods without packaging.Net mass should be filled in any case regardless the fact whether for the corresponding CN commodity code a supplementary unit is specified or not.

13



D Supplementary units The quantity in the supplementary units has to be entered for those goods, for which this information is foreseen in the EU CN. For example, for paintbrushes use CN code 96034010. It means that if 10 500 pieces of such brushes have been dispatched, it is necessary to show the quantity in pieces in this box.

If the supplementary unit is not foreseen for the CN commodity, the box is left empty. In the COMBINED NOMENCLATURE 2011 for each CN code in the box “supplementary unit” it is specified whether it is necessary to indicate the quantity in the supplementary units for the relevant code or not. If the box contains “-”, then the quantity in supplementary units should not be indicated (box “D” in the Intrastat report will be empty), but if the box contains a supplementary unit, the quantity of goods should be shown in the requested supplementary units.

In the Intrastat section of the CSB homepage, a table with supplementary units is available and it contains information about measurements and codes.

E Member State of destination The last known Member State of destination.

The code of the country should be indicated in accordance Annex 2.F Nature of transaction The code according to the nature of transaction is entered.

The code according to Annex 4.

14



15



Additional boxes in the form “Dispatches-Intrastat-2B”

16



G Mode of transport The mode of transport how goods are dispatched from Latvia is indicated.

The code according to Annex 5 is entered in the box.

H Delivery terms Delivery terms of goods according to Incoterm are shown.

The code according to Annex 6 is entered in the box.I Statistical value The value of goods calculated at the national border of Latvia.

In case of dispatches data are given at actual FOB prices. It is the value of goods at the moment when they leave the territory of Latvia. Ancillary costs – freight and insurance incurred from the place of dispatch in Latvia up to its national border are included. The value has to be rounded up to full lats (for example, LVL 10.4 is rounded up to LVL 10, LVL 10.5 is rounded up to LVL 11, but LVL 0.49 – to 0). In case goods are re-exported after processing in Latvia back to the EU Member States, the value consists of the initial value of goods plus the processing costs. If the intrinsic value is unknown, it should be clarified, for example, by contacting the owner or estimates have to be made.

If the value of goods in the invoice is not expressed in lats, it should be converted into lats using the official currency exchange rate, applicable for determining the taxable amount for taxation purposes; in other cases – the official currency exchange rate at the time of compiling the declaration or the exchange rate used for calculating the value for customs purposes.

17



III. Comments on specific goods and movementsPROCESSING AND REPAIR UNDER THE CONTRACTArrivals and Dispatches of goods for processing have to be registered in Intrastat reports in accordance with the contract. Goods expected to return to the initial Member State of dispatch correspond to code "41", while the goods are not expected to be returned to the initial Member State of dispatch – to code "42" (see Annex 4).The value of goods arrived or dispatched after processing should include the sum of the initial value of goods plus the processing costs. Goods, which are shipped back to the initial Member State of dispatch, correspond to code "51", while the goods which are not returned to the initial Member State of dispatch - to code "52" (see Annex 4). In case the initial value of the goods arrived for processing is unknown, it should be clarified by applying to the consignor. If the consignor does not know the value of goods, it has to be determined as the price, which would have been invoiced in case of sale or purchase.In Intrastat reports the goods arrived for repair have to be shown. These transactions have to correspond to transaction code “61” (see Annex 4).The value of goods arrived or dispatched after repair should be indicated as the sum of the initial value of goods plus costs for the repair. These transactions have to correspond to transaction code “62” (see Annex 4).In case the initial value of the goods arrived for repair is unknown, it should be clarified by applying to the consignor. If the consignor does not know the value of goods, it has to be determined as the price, which would have been invoiced in the case of sale or purchase.

If the enterprise is responsible for submitting Intrastat reports only for one flow (only for arrivals or dispatches), then only information regarding certain flow of goods has to be declared (see example below). It means that if the enterprise has to submit reports on dispatches to EU Member States, it does not have to submit report on arrivals from EU Member States, when the goods are received for processing or repair, or when the goods are received after processing or repair.

Example:Latvian enterprise sends goods for processing under the contract to another EU Member State.The enterprise responsible for providing information both for arrivals and dispatches

1) In the Intrastat report dispatches of goods have to be declared: The value of goods, for example, LVL 8 000.

2) In the Intrastat report arrivals of goods after processing have to be declared: The value of goods consisting of the initial value of goods

+ costs of processing tasks have to be declared in the report, for example LVL 8 000+LVL 2 500.

The enterprise responsible for providing information only for dispatches

1) In the Intrastat report dispatches of goods have to be declared: The value of goods, for example, LVL 8 000.

2) In the Intrastat report enterprise should not declare arrivals of goods, because it does not have to fill in the report for arrivals.

18



GOODS DELIVERED FREE OF CHARGEThe value of goods delivered free of charge has to be declared as the price, which would be shown in the invoice if the goods would be bought or sold. Such transactions correspond to the code “30” (see Annex 4)

LEASING AND HIRELeasing is an agreement between two parties – a lessee and a lessor:

a) a lessor possesses the respective object, but he allows the lessee to use it;b) a lessee does not posses the object, but he uses the object and pays to the lessor in due time

according to the terms of the leasing agreement.

With regards to the principle of repayment there are two main forms of leasing: operational and financial leasing.

The financial leasing has to be reported in Intrastat reports. The financial leasing is a fully repayable leasing, which includes compulsory payments of the lessee to the lessor during the whole leasing period. The lessee covers the full value of goods and the financial costs. The financial leasing is defined as a transfer of ownership of goods from the lessor to the lessee after the end of the lease agreement.

The financial leasing has to correspond to the transaction code “14” (see Annex 4).

In case of the operational leasing (hire) the owner of goods does not change. The lessee pays for hire during the whole period of leasing, receiving the right to use the subject of lease (hire). At the end of the lease (hire) period, the subject of lease (hire) returns to the owner, or, according to the mutual agreement regarding the price, the subject of lease can be bought by the lessee.

The operational leasing has to be reported in Intrastat reports only in cases, when the term of the lease agreement is more than 2 years. Goods have to be reported as arrivals or dispatches in foreign trade statistics data between EU Member States in the month when they were dispatched or arrived.

The operational leasing (hire) has to correspond to the transaction code “91” (see Annex 4).

RETURN OF GOODS AND SUBSTITUTION OF GOODSReturn of goods and substitution of goods has to be declared in Intrastat reports. Goods have to be declared in the month, when the return of goods or substitution of goods takes place. The transaction code when sending goods back is “21” but in the case of replacement, – “22” (see Annex 4). The value of goods has to be declared in accordance with the invoice. The return and substitution of goods at the moment of the reception of goods has to be declared as arrivals, but at the moment the goods are sent – as dispatches.

The return and substitution of goods has to be declared in case when the enterprise is responsible for submitting reports for Arrivals and/or Dispatches. It means that in case when the enterprise is responsible for submitting reports only for arrivals, it does not have to declare the goods that are returned (i.e. dispatches) to the other Member State. However, the same enterprise in the Intrastat report has to declare the goods, which are received for the replacement.

The enterprise, which is responsible for submitting reports only for dispatches does not have to declare the goods which are returned to the enterprise (i.e. arrivals).

CREDIT NOTESIf a credit note is issued for the returned commodity when the goods are sent back to Latvia, these goods have to be declared as arrivals in the Intrastat report, and these transactions have to correspond to transaction codes “21”, “22”, “23” or “29” (see Annex 4).If the enterprise is also responsible for submitting reports for dispatches, it does not have to change its dispatch report.If a credit note is issued for the returned commodity when the goods are dispatched back to some other EU country, these goods have to be declared as dispatches in the Intrastat report, and these transactions have to correspond to transaction codes “21”, “22”, “23” or “29” (see Annex 4).

19



If the enterprise is also responsible for submitting reports on arrivals, it does not have to change its arrival report.If a credit note is issued for goods that have been delivered to Latvia and which do not comply with the terms of the agreement, these goods have to be declared as arrivals in the Intrastat report in accordance with the real quantity of goods. If the Intrastat report has already been sent to the CSB, corrections should be made, and the correct report should be sent to the CSB.If a credit note is issued for the goods dispatched from Latvia, which do not comply with the conditions of the agreement, these goods have to be declared as dispatches in accordance with the real quantity of goods. If the Intrastat report has already been sent to the CSB, the corrections should be done, and the correct report should be sent to the CSB.If the Intrastat report has already been submitted to the CSB, but the enterprise receives or sends the credit note, it is necessary to submit the corrections to the CSB, detecting all the changes in the declared value of goods.

TRIANGULAR TRADE TRANSACTIONSTriangular trade implies to transactions when three companies in two or even three countries are involved, one of which can be non-Member State of the EU. In this case goods have to be declared in Intrastat reports, when Latvian enterprise sends or receives goods from the registered VAT taxpayer in other Member State and goods cross the border of Latvia.

If Latvian enterprise carries out role of mediator in triangular transactions and the goods do not cross Latvian border, these transactions should not be included in Intrastat reports.

If the enterprise carries out only such triangular transactions where goods do not cross Latvian border and if it does not have other trade transactions in the EU market, the enterprise either submits “nil” Intrastat report for each month to the CSB or informs the CSB in a written form on specific features of its activity.

- Examples of triangular trade transactions, when all countries involved are EU Member States An enterprise in Latvia (an intermediary) purchases goods from an enterprise in Lithuania, which

delivers goods directly to a customer in Poland. The Latvian company is not obliged to declare these goods in the Intrastat reports, because they have never crossed the border of Latvia.

Some Latvian enterprise A orders goods from an enterprise in Estonia, which purchases them from some other Latvian company B and agrees on a direct supply to the customer – the Latvian enterprise A. The Intrastat report should not be filled in, because the goods have not crossed the border of Latvia.

Some Latvian enterprise A sells goods to a German enterprise. The goods are delivered to the purchaser in Germany directly from the producer of goods – some other Latvian company B. The enterprise A, which sells goods and prepares an invoice, declares in the Intrastat report dispatches to Germany.

Some enterprise A in Latvia, which purchases goods in Estonia, sells them to another enterprise B in Latvia, and these goods are directly delivered from Estonia to the enterprise B. The Enterprise A has to show arrivals to Latvia in the Intrastat report, making sure that the enterprise B does not submit the same information in the Intrastat report.

An enterprise in Latvia purchases goods from Finland, and these goods are delivered directly from the warehouse in Estonia. The purchaser fills in the Intrastat report for arrivals from Estonia.

- Examples of triangular trade transactions, where one of the parties involved in trade is a non-EU Member State. A Latvian company purchases goods in the USA. The goods are delivered through Germany, where

customs fees are paid. The Latvian enterprise fills in the Intrastat report for arrivals from Germany.

20



A Latvian company purchases goods in China. The goods are delivered through Lithuania, however all customs fees are paid in Latvia. The Latvian enterprise does not declare goods in the Intrastat report, because they are cleared by customs in Latvia, and a customs declaration (SAD) is prepared.

A Latvian company sells goods to a German enterprise A. Part of the goods has been delivered directly to the enterprise A in Germany, but another part has been delivered to the representative of the enterprise A in Latvia, and then exported to Saudi Arabia (customs declaration (SAD) had been prepared). In the Intrastat report it is necessary to declare only the part of goods dispatched to Germany, because these goods crossed the border of Latvia. The part of goods, which were delivered to the enterprise A in Latvia does not have to be declared in the Intrastat report.

DELIVERY TO THE WAREHOUSELatvian enterprise delivering goods to a warehouse owned by the enterprise in another EU Member State declares dispatches to this country in the Intrastat report. Or another EU Member State’s company supplying goods to its belonging warehouse situated in Latvia in the Intrastat report shows arrivals from this country. The owner of goods does not change, but the location of goods changes.

The reference period is the month when the goods are delivered. In case the goods are not sold immediately and their value is not known, the value has to be estimated. These transactions have to correspond to the transaction code “99” (see Annex 4).

SOFTWARESupplies of standard software in the data carriers (CD disks, floppy disks etc.) have to be reported in Intrastat reports. The value of standard programmes (software and data carriers) is shown as an invoiced value including the value of licence. In case the dispatch will be followed by other deliveries and the invoice will be prepared, they have to be declared in the Intrastat reports.

Supply of the software prepared according to the order (fitted to the needs of the customer) has to be considered as services and does not have to be declared in Intrastat reports.

Film and music records have to be declared in the Intrastat reports by the same principles as a software.

Goods, which are ordered and delivered via internet, have to be regarded as service and do not have to be declared in the Intrastat reports.

Goods, which are ordered through internet, but which are not delivered via Internet, have to be declared in the Intrastat reports.

STAGGERED CONSIGMENTSStaggered consignments means the delivery of components of a complete item in an unassembled or disassembled state which is shipped during more than one reference period for commercial or transport-related reasons. Usually it concerns equipment and vehicles. Invoices are made several times, and the payment is done for each supply separately.

Staggered consignments has to be declared in Intrastat reports right after the last consignment arrives or has been dispatched, i.e., regardless the date when invoice is arranged. Combined Nomenclature (CN) code of goods is indicated according to the commodity, and the code is acquired after the assembling.

DELIVERY OF GOODS TO ANOTHER EU MEMBER STATE INCLUDING ASSEMBLING OR INSTALLATIONIn case the delivery of goods includes also assembling or installation work, only the price of goods has to be declared in the Intrastat reports. If the value of goods is not determined in the invoice, it has to be estimated.

21



DELIVERY OF BUILDING MATERIALS UNDER CONTRACTThe delivery of building materials is a delivery of building materials/equipment, which takes place in accordance with the agreement on the delivery of building materials and equipment. This kind of deliveries usually takes place in several parcels during one or several calendar months. The invoice can be prepared only once, and then it has to include total amount of all the deliveries performed. In case one common invoice for the delivery of the whole amount is prepared, the delivery of building materials has to be declared in the Intrastat report under the transaction code “80” (see Annex 4). The invoice can be prepared for each delivery separately. In this case in the Intrastat report transactions have to correspond to code ”11” (see Annex 4).

The reference month is the month, when the delivery takes place. In case the value of the delivered goods is not known, it has to be estimated in accordance with the their market value.

INDUSTRIAL PLANTAn industrial plant is a combination of machines, apparatus, appliances, equipment, instruments and materials, which together make up a large-scale, stationary unit producing goods or providing services.

Component parts of the industrial plant are the goods, which all belong to the same chapter of the CN.

If the total statistical value of the industrial plant (the price with all transport and insurance costs till the border) is over 2.1 million lats, a special CN code may be applied. The first four figures are 9880, the next two figures correspond to the corresponding CN chapter, to which the component parts of the industrial plant belong, and the last two figures are zeros.

VESSELS AND AIRCRAFTStatistics 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 processing (transaction code “41” or “42”) or following processing (transaction code “51” or “52”) under contract.

“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.

When there is no transfer of ownership, but an owner only enters vessel or aircraft on the register of another country for other reasons (e.g. fiscal), no statistical movement of the vessel or the aircraft is deemed to have taken place and no report should be made.

Financial leasing transactions shall be included in reports, because it can be assumed that a transfer of ownership is intended. If transfer of economic ownership takes place when operational leasing agreement is concluded, such transaction must be indicated in reports.

GOODS DELIVERED TO VESSELS AND AIRCRAFTDelivery of goods to vessels and aircraft means the delivery of products for the crew and passengers, and for the operation of engines, machines and other equipment of vessels or aircraft, for example fuel, oils and lubricants.

Vessels or aircraft shall be deemed to belong to the Member State in which the vessel or the aircraft is registered.

22



In Intrastat reports only dispatches have to be declared, it means that statistics relating to the trading between Member States shall cover only dispatches of goods delivered on the territory of the reporting Member State to vessels and aircraft belonging to another Member State.

Member States shall use the following commodity codes for goods delivered to vessels and aircraft:

- 99302400 goods from the CN chapters 1 to 24,

- 99302700 goods from the CN chapter 27,

- 99309900 goods classified elsewhere.

The simplified partner country code QR may be used for transactions mentioned above.

SEA PRODUCTS“Sea products” means fishery products, minerals, salvage and all other products, which have not yet been landed by sea going vessels.Sea products shall be deemed to belong to that Member State where the vessel, which is carrying out the capturing, is registered.

Statistics relating to the trading of goods between Member States shall cover the following dispatches and arrivals:

1) Arrivals :

when sea products are landed in the reporting Member State’s ports;

when sea products are acquired by vessels registered in the reporting Member State from a vessel registered in another Member State;

2) Dispatches :

when sea products are landed in another Member State’s ports;

when sea products are acquired by vessels registered in another Member State from a vessel registered in the reporting Member State.

The partner Member State on arrival shall be the Member State where the vessel, which is carrying out the capturing, is registered, and on dispatch the Member State where the sea product is landed or the vessel acquiring the sea product is registered.

INDIRECT TRADEThe indirect trade is an exceptional situation. It takes place, when goods are exported from one Member State to a third country (which is not a EU Member State) through the other Member State, where customs documents for export are prepared, or when goods are imported from a non-Member State to the EU Member State through the other Member State where customs documents for import are prepared. This kind of export/import is called the indirect trade, because goods pass through the other Member State. In this case arrivals and dispatches from one Member State to another have to be declared in the Intrastat report. These transactions have to correspond to the special transaction codes – “63” and “64” (see Annex 4).

The person who completes the customs documents is also responsible for producing the Intrastat report.

Examples of indirect trade transactions:

A Polish enterprise A (which is not registered in the Latvian VAT register) delivers goods from Poland through Latvia to Russia (a third country which is not a EU Member State). In the Latvian Customs enterprise A with the help of enterprise-declarant B (which is registered in the Latvian taxpayer register) completes SAD for export to Russia. Enterprise B declares arrivals of goods from Poland to Latvia in the Intrastat report, using the code of transaction “64”.

23



An Estonian enterprise A (which is not registered in the Latvian VAT register) receives goods from China. They are delivered through Latvia. Latvian enterprise B (which is registered in the Latvian taxpayer register) completes SAD for import in the Latvian Customs. In the customs declaration enterprise B shows that the consignee of goods is Estonian enterprise A, it means that import of goods to the EU takes place. Then these declared goods are sent to Estonia. Enterprise B declares dispatches from Latvia to Estonia in the Intrastat report, using the code of transaction “63”.

24



ANNEX 1Goods not to be included in external trade statistics data

a) monetary gold;b) means of payment which are legal tender and securities, including means which are payments for

services such as postage, taxes, user fees;c) goods for or following temporary use, (e.g. hire, loan, operational leasing), provided all the following

conditions are met:- no processing is/was planned or carried out,- the expected duration of the temporary use was not/is not intended to be longer than 24

months,- the dispatch/arrival does not have to be declared as a supply/acquisition for VAT purposes;

d) goods moving between:- a Member State and its territorial enclaves in other Member States, and- the host Member State and territorial enclaves of other Member States or international

organisations.

Territorial enclaves include embassies and national armed forces stationed outside the territory of the mother country;

e) goods used as carriers of customised information, including software;f) software downloaded from the Internet;g) goods supplied free of charge which themselves are not the subject of a commercial transaction,

provided that the movement is with the sole intention of preparing or supporting an intended subsequent trade transaction by demonstrating the characteristics of goods or services such as:

- advertising material,- commercial samples;

h) means of transport travelling in the course of their work, including spacecraft launchers at the time of launching."

25



ANNEX 2Codes of European Union countries for trade statistics between Member States

Country Code

Austria ATBelgium BE

Bulgaria BG

Cyprus CY

Czech Republic CZ

Germany DE

Denmark DK

Estonia EE

Spain ES

Finland FI

France FR

United Kingdom GB

Greece GR

Hungary HU

Ireland IE

Italy IT

Lithuania LT

Luxembourg LU

Latvia LV

Malta MT

Netherlands NL

Poland PL

Portugal PT

Romania RO

Sweden SE

Slovenia SI

Slovakia SKDeliveries to vessels

and aircraft QR

26



ANNEX 3Nomenclature of countries and territories for external trade statistics of the

Community and statistics of trade between Member StatesCountry CodeAndorra AD

United Arab Emirates AE Abu Dhabi, Ajman, Dubai, Fujairah, Ras al Khaimah, Sharjah and Umm al Qaiwain

Afghanistan AFAntigua and Barbuda AGAnguilla AIAlbania ALArmenia AM

Netherlands Antilles AN Curacao, Bonaire, Saba, St. Eustatius and southern part of St. Martin

Angola AO Including Cabinda

Antarctica AQTerritory south of 60° south latitude, not including the French Southern Territories (TF), Bouvet Island (BV), South Georgia and South Sandwich Islands (GS)

Argentina ARAmerican Samoa ASAustria ATAustralia AUAruba AWAzerbaijan AZBosnia and Herzegovina BABarbados BBBangladesh BDBelgium BEBurkina Faso BFBulgaria BGBahrain BHBurundi BIBenin BJBermuda BMBrunei Darussalam BN Often referred to as BruneiBolivia BOBrazil BRBahamas BSBhutan BTBouvet Island BVBotswana BWBelarus BY Often referred to as BelorussiaBelize BZCanada CACocos (Keeling) Islands CCCongo (Congo Democratic Republic) CD Formerly ZaireCentral African Republic CF

27



Congo CG

Switzerland CH Including the German territory of Busingen and the Italian municipality of Campione d'Italia

Cote d’ Ivoire CI Often referred to as Ivory CoastCook Islands CKChile CLCameroon CMChina CNColombia COCosta Rica CRCuba CUCape Verde CVChristmas Island CXCyprus CYCzech Republic CZ

Germany DE Including the island of Helgoland; excluding the territory of Busingen

Djibouti DJDenmark DKDominica DMDominican Republic DOAlgeria DZEcuador EC Including the Galapagos IslandsEstonia EEEgypt EGEritrea ER

Spain ESIncluding the Balearic Islands and the Canary Islands; excluding Ceuta and Melilla

Ethiopia ETFinland FI Including the Aland IslandsFiji FJFalkland Islands FKFederation of Micronesia State FMFaroe Islands FO

France FRIncluding Monaco and the French overseas departments (French Guiana, Guadeloupe, Martinique and Reunion)

Gabon GA

United Kingdom GB Great Britain, Northern Ireland, Channel Islands and Isle of Man

Grenada GD Including Southern GrenadinesGeorgia GEGhana GHGibraltar GIGreenland GLGambia GMGuinea GNEquatorial Guinea GQGreece GR

28



South Georgia and South Sandwich Islands GS

Guatemala GTGuam GUGuinea-Bissau GWGuyana GY

Hong Kong HKHong Kong Special Administrative Region of the People’s Republic of China

Heard Island and McDonald Islands HMHonduras HN Including Swan IslandsCroatia HRHaiti HTHungary HUIndonesia IDIreland IEIsrael ILIndia INBritish Indian Ocean Territory IO Chagos archipelagoIraq IQIran (Iran Islamic Republic) IRIceland IS

Italy IT Including Livigno; excluding the municipality of Campione d'Italia

Jamaica JMJordan JOJapan JPKenya KEKyrgyzstan KGCambodia KHKiribati KIComoros KM Anjouan, Grande Comore and MoheliSt Kitts and Nevis KNDemocratic People’s Republic of Korea KP Often referred to as North Korea

Republic of Korea KR Often referred to as South KoreaKuwait KWCayman Islands KYKazakhstan KZLao People’s Democratic Republic LA Often referred to as LaosLebanon LBSt Lucia LCLiechtenstein LISri Lanka LKLiberia LRLesotho LSLithuania LTLuxembourg LULatvia LV

29



Libyan Arab Jamahiriya LY Often referred to as LibyaMorocco MARepublic of Moldova MDMontenegro MEMadagascar MGMarshall Islands MHFormer Yugoslav Republic of MK1

Mali MLMyanmar MM Often referred to as BurmaMongolia MN

Macao MO Special Administrative Region of the People’s Republic of China

Northern Mariana Islands MPMauritania MRMontserrat MSMalta MT Including Gozo and Comino

Mauritius MU Mauritius, Rodrigues Island, Agalega Islands and Cargados Carajos Shoals (St Brandon Islands)

Maldives MVMalawi MWMexico MX

Malaysia MY Peninsular Malaysia and Eastern Malaysia (Sarawak, Sabah and Labuan)

Mozambique MZNamibia NANew Caledonia NC Including Loyalty Islands (Mare, Lifou and Ouvea)Niger NENorfolk Island NFNigeria NGNicaragua NI Including Corn IslandsNetherlands NLNorway NO Including Svalbard Archipelago and Jan Mayen IslandNepal NPNauru NRNiue NUNew Zealand NZ Excluding Ross Dependency (Antarctica)Oman OMPanama PA Including former Canal ZonePeru PE

French Polynesia PFMarquesas Islands, Society Islands (including Tahiti), Tuamotu Islands, Gambier Islands and Austral Islands. Also Clipperton Island

Papua New Guinea PG Eastern part of New Guinea; Bismarck Archipelago (including New Britain, New Ireland, Lavongai (New Hanover) and Admiralty Islands); Northern Solomon Islands (Bougainville and Buka); Trobriand Islands,

1 Provisional Code that does not affect the definitive denomination of the country to be attributed after the conclusion of the negotiations currently taking place in the United Nations.

30



Woodlark Island; d’Entrecasteaux Islands and Louisiade Archipelago

Philippines PHPakistan PK

Poland PL

St Pierre and Miquelon PM

Pitcairn PN Including the Ducie, Henderson and Oeno Islands

Occupied Palestinian Territory PS West Bank (including East Jerusalem) and Gaza Strip

Portugal PT Including Azores and MadeiraPalau PW

Paraguay PY

Qatar QA

Romania RO

Russian Federation RU Often referred to as Russia

Rwanda RW

Saudi Arabia SA

Solomon Islands SB

Seychelles SC

Mahe Island, Praslin Island, La Digue, Fregate and Silhouette; Amirante Islands (including Desroches, Alphonse, Platte and Coetivy); Farquhar Islands (including Providence); Aldabra Islands and Cosmoledo Islands

Sudan SDSweden SE

Singapore SG

Saint Helena SH Including Ascension Island and Tristan da Cunha Islands

Slovenia SISlovakia SK

Sierra Leone SL

San Marino SM

Senegal SN

Somalia SO

Suriname SR

Sao Tome and Principe ST

El Salvador SV

Syrian Arab Republic SY Often referred to as Syria

Swaziland SZ

31



Turks and Caicos Islands TC

Chad TD

French Southern Territories TF Including Kerguelen Islands, Amsterdam Island, Saint-Paul Island, Crozet Archipelago

Togo TGThailand TH

Tajikistan TJ

Tokelau TK

Timor-Leste TL

Turkmenistan TM

Tunisia TN

Tonga TO

Turkey TR

Trinidad and Tobago TT

Tuvalu TV

Taiwan TW Separate customs territory of Taiwan, Penghu, Kinmen and Matsu

United Republic of Tanzania TZ Pemba, Zanzibar Island and TanganyikaUkraine UAUganda UG

United States Minor Outlying Islands UMIncluding Baker Island, Howland Island, Jarvis Island, Johnston Atoll, Kingman Reef, Midway Islands, Navassa Island, Palmyra Atoll and Wake Island

United States US Including Puerto RicoUruguay UY

Uzbekistan UZ

Holy See (Vatican City State) VA

St Vincent and the Grenadines VC

Venezuela VE

Virgin Islands (British) VG

Virgin Islands (USA) VI

Vietnam VN

Vanuatu VU

Wallis and Futuna WF Including Alofi Island

Samoa WS Formerly known as Western Samoa

Ceuta XC

32



Kosovo XK As defined by United Nations Security Council Resolution 1244 of 10 June 1999

Melilla XL Including Penon de Velez de la Gomera, Penon de Alhucemas and Chafarinas Islands

Serbia XSYemen YE Formerly North Yemen and South YemenMayotte YT Grande-Terre and Pamandzi

South Africa ZA

Zambia ZM

Zimbabwe ZW

Countries and territories not specified QU

33



ANNEX 4Coding of the nature of transaction

In Intrastat reports it is necessary to specify the transaction code as a combination of two digits. The chosen transaction code from column A should be grouped with the corresponding code from the column B. If the transaction code begins with “3”, “7” or “8”, in order to make a correct combination “0” is added on the right, for example, “80”. The transaction code is entered in the column “G” (Arrivals) or “F” (Dispatches) of Intrastat reports.

A B

1. Transactions involving actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7 and 8)

1.Outright purchase/sale2.Supply for sale on approval or after trial, for

consignment or with the intermediation of a commission agent(a)

3.Barter trade (compensation in kind)4.Financial leasing (hire-purchase)(b)

9.Other

2. Return and replacement of goods free of charge after registration of the original transaction

1.Return of goods2.Replacement for returned goods3.Replacement (e.g. under warranty) for goods not

being returned9.Other

3. Transactions involving transfer of ownership without financial or in kind compensation (e.g. aid shipments)

4. Operations with a view to processing(c)

under contract (no transfer of ownership to the processor)

1.Goods expected to return to the initial Member State of dispatch

2.Goods not expected to return to the initial Member State of dispatch

5. Operations following processing under contract (no transfer of ownership to the processor)

1.Goods returning to the initial Member State of dispatch

2.Goods not returning to the initial Member State of dispatch

6. Particular transactions recorded for national purposes(d)

1. Operations, which provide paid or free repair and paid or free technical service.

2. Operations, which follow paid or free repair and paid or free technical service.

3. Dispatch of goods, imported from the third countries (customs import clearance takes place in Latvia), from Latvia to other Member State.

4. Arrival of goods, provided for export to the third countries (customs operations take place in Latvia), to Latvia from other Member State.

7. Operations under joint defence projects or other joint intergovernmental production programs

8. Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued

9. Other transactions which cannot be classified under other codes

1.Hire, loan, and operational leasing longer than 24 months

9.Other34



Explanation of transaction codes

(a) The nature of transaction includes the following purchase and sale:- customer has evaluated or tried goods before buying them;- consignment goods, i.e. goods meant for sale, but which at the moment of border

crossing actually are not sold yet, therefore goods can be sent to warehouse;- goods that are purchased/sold with the help of trade representatives.

(b) Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods. (c) Processing covers operations (transformation, construction, assembling, enhancement, renovation etc.) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 of column A. (d) The item covers particular transactions coded for national purposes, for example, repair, indirect trade.Repair entails the restoration of goods to their original function or condition. The objective of the operation is simply to maintain goods in the working order; it may involve some rebuilding or enhancements but does not change the nature of goods by no means. Indirect trade takes place when goods are exported from one Member State to a third country (which is not a EU Member State) through other Member State, where the customs export documents are proceeded or when goods are imported from a third country to a EU Member State through other Member State, where the customs import clearance is done.

35



ANNEX 5Coding of mode of transport

Mode of transport Code - Sea transport - Rail transport - Road transport - Air transport - Postal consignment - Fixed transport installations (pipelines) - Inland waterway transport - Own propulsion

12345789

ANNEX 6Coding of delivery terms

Terms of agreement Code Place to be indicatedFrom the factory (ex-works)Free carrierFree alongside shipFree on boardCost and freight Cost, insurance and freightCarriage paid to…Carriage and insurance paid to…Delivered at frontierDelivered at placeDelivered at terminal

Delivered ex-shipDelivered ex-quayDelivered duty unpaid

Delivered duty paidOther terms of delivery

EXWFCAFASFOBCFRCIFCPTCIPDAFDAP*DAT*

DESDEQDDU

DDPXXX

Location of works Agreed placeAgreed port of loadingAgreed port of loadingAgreed port of destinationAgreed port of destinationAgreed place of destinationAgreed place of destinationAgreed place of delivery at frontierAgreed place of destination Agreed terminal at port or place of destination Agreed port of destinationAfter customs clearance, agreed portAgreed place of destination in arriving countryAgreed place of delivery in arriving countryPrecise statement of terms specified in the contract

* On 1 January, 2011 new „INCOTERMS 2010” rules developed by International сhamber of сommerce have come into effect which cause changes in codes of delivery terms.Compared to „INCOTERMS 2000” which was used until this year, new rules do not include codes of delivery terms DAF, DES, DEQ and DDU anymore, but they include two new codes:DAT – delivered at terminal (name of terminal at port or place of destination) and DAP – delivered at place (name of place of destination).

Both for the needs of Intrastat and Extrastat (starting with data of 2011) table of delivery terms is supplemented by two new codes. All previous codes are kept (because part of agreements has been concluded at previous conditions).

36

Documents

Intrastat pārskatu aizpildīšana · Web view24.11.2010. Nr.89-IM/2010 Instruction on filling in statistical reports “Arrivals–Intrastat–1A” “Arrivals–Intrastat–1B”