3(1)  Statistics relating to the trading of goods between Member States shall cover dispatches and arrivals of goods.

3(2)  Dispatches shall cover the following goods leaving the Member State of dispatch for a destination in another Member State:

(a)Community goods, except goods which are in simple circulation between Member States;

(b)goods placed in the Member State of dispatch under the inward processing customs procedure or the processing under customs control procedure.

3(3)  Arrivals shall cover the following goods entering the Member State of arrival, which were initially dispatched from another Member State:

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.