European Union (Statistics) (Intra-Union Trade in Goods) Regulations 2024

• Year: 2024

STATUTORY INSTRUMENTS

S.I. No.396of2024

European Union (Statistics) (Intra-Union Trade in Goods) Regulations 2024

I, SIMON HARRIS, Taoiseach, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving full effect to Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 1, as amended by Commission Delegated Regulation (EU) 2021/1704 of 14 July 2021 2, in so far as it relates to Article 4 and paragraphs (1)(b), (1)(d) and (2)(e) of Article 6 thereof, hereby make the following regulations:

Citation and commencement

1. (1) These Regulations may be cited as the European Union (Statistics) (Intra-Union Trade in Goods) Regulations 2024.

(2) These Regulations come into operation on 1 September 2024.

Definitions

2. (1) In these Regulations –

“Act of 1993” means the Statistics Act 1993 (No. 21 of 1993);

“Annex V” means Annex V to the Commission Implementing Regulation;

“authorised officer” means an officer of the Revenue Commissioners appointed under Regulation 10(1) to be an authorised officer for the purposes of these Regulations;

“combined nomenclature” means the nomenclature established by Council Regulation (EEC) No. 2658/87 of 23 July 1987 3that is reproduced in Annex I to that Regulation and which is in force during a reference period;

“Commission Implementing Regulation” means Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 4, as amended by Commission Implementing Regulation (EU) 2021/1225 of 27 July 2021 5and Commission Implementing Regulation (EU) 2022/2552 of 12 December 2022 6;

“intra-Union trade in goods” shall be construed in accordance with section 3 of Chapter I of Annex V;

“Member State” means a state, other than the State, that is a Member State of the European Union;

“nomenclature of countries and territories” means the nomenclature of countries and territories for European statistics on international trade in goods set out in Annex I of Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 7;

“officer of statistics” has the same meaning as it has in the Act of 1993;

“records” means any document or other written or printed material, and any other data maintained by electronic means in any form as well as information (including statistical information) stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form;

“reference period” –

(a) in the case of specific goods or movements, means the reference period set out in Chapter III of Annex V in relation to the specific good or movement concerned, and

(b) in any other case, has the same meaning as it has in section 5(1) of Chapter I of Annex V;

“Regulation” means Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 1, as amended by Commission Delegated Regulation (EU) 2021/1704 of 14 July 2021 2;

“relevant information”, in relation to a reference period, means the information that is required under Regulations 4, 5 and 6 to be furnished to the Revenue Commissioners in relation to the reference period;

“relevant trader” has the meaning assigned to it by Regulation 3(1);

“specific goods or movements” means the goods or movements of goods referred to in sections 21 to 26 of Chapter III of Annex V;

“trader” means a reporting unit within the meaning of section 7 of Chapter I of Annex V.

(2) A word or expression that is used in these Regulations and used in –

(a) the Regulation, or

(b) the Commission Implementing Regulation,

shall have the same meaning in these Regulations as it has in the Regulation or the Commission Implementing Regulation, as the case may be, except where the context otherwise requires.

Application of Regulations

3. (1) These Regulations shall apply for a particular year to a trader (in these Regulations referred to as a “relevant trader”) who carries out intra-Union trade in goods where, in the period of the immediately preceding year, either or both of the following requirements are fulfilled in respect of the trader:

(a) the value of goods exported by the trader to Member States or Northern Ireland exceeds €635,000;

(b) the value of goods imported by the trader from Member States or Northern Ireland exceeds €500,000.

(2) Without prejudice to paragraph (1), where, at any time in a particular year, either or both of the requirements referred to in subparagraphs (a) or (b) of paragraph (1) are fulfilled in respect of a trader who carries out intra-Union trade in goods, these Regulations shall apply to the trader for –

(a) the remainder of that year, and

(b) the subsequent year.

Requirement to furnish information in respect of intra-Union exports of goods

4. A trader, who is a relevant trader by virtue of the fulfilment by the trader of the requirement referred to in Regulation 3(1)(a), shall furnish the Revenue Commissioners with information in respect of intra-Union exports of goods by the trader in a reference period that comprises the statistical data elements set out in Chapter II of Annex V which are specified in column (1) of the Table to this Regulation, subject to the matters referred to in column (2) of that Table.

Table

	(1)	(2)
1.	Invoice value in euros
2.	Statistical value in euros	Where annual invoice value greater than €34,000,000
3.	Quantity – net mass	Where applicable according to the combined nomenclature code
4.	Quantity – supplementary units	Where applicable according to the combined nomenclature code
5.	Commodity code (according to the combined nomenclature code)
6.	Partner VAT number
7.	Member State of destination (according to the nomenclature of countries and territories)
8.	Country of origin (according to the nomenclature of countries and territories)
9.	Nature of transaction
10.	Mode of transport
11.	Delivery terms	Where annual invoice value greater than €34,000,000

Requirement to furnish information in respect of intra-Union imports of goods

5. A trader, who is a relevant trader by virtue of the fulfilment by the trader of the requirement referred to in Regulation 3(1)(b), shall furnish the Revenue Commissioners with information in respect of intra-Union imports of goods by the trader in a reference period that comprises the statistical data elements set out in Chapter II of Annex V which are specified in column (1) of the Table to this Regulation, subject to the matters referred to in column (2) of that Table.

Table

	(1)	(2)
1.	Invoice value in euros
2.	Statistical value in euros	Where annual invoice value greater than €5,000,000
3.	Quantity – net mass	Where applicable according to the combined nomenclature code
4.	Quantity – supplementary units	Where applicable according to the combined nomenclature code
5.	Commodity code (according to the combined nomenclature code)
6.	Member State of consignment (according to the nomenclature of countries and territories)
7.	Country of origin (according to the nomenclature of countries and territories)
8.	Nature of transaction
9.	Mode of transport
10.	Delivery terms	Where annual invoice value greater than €5,000,000

Requirement to furnish information in respect of specific goods or movements

6. Where the goods referred to in Regulation 4 or 5 are specific goods or movements, the obligation on a relevant trader to provide information under those Regulations shall be construed in accordance with the provisions of sections 21 to 26 of Chapter III of Annex V.

Time for furnishing of relevant information

7. A relevant trader shall, in relation to each reference period during the period of application of these Regulations, pursuant to Regulation 3(1) or (2), furnish, or arrange for the furnishing, monthly to the Revenue Commissioners, of relevant information –

(a) in respect of the immediately preceding reference period, and

(b) not later than the 23^rd day of the month immediately following the end of...