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CENTRAL STATISTICAL BUREAU OF LATVIA

25.11.2016. Nr.213-IM/2016

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

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

2017



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

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

THRESHOLDS.............................................................................................................................................3

SUBMISSION OF REPORTS......................................................................................................................4

MOVEMENT OF GOODS THAT SHALL BE DECLARED FOR INTRASTAT.....................................5

II. Filling in the reports...........................................................................................................6CORRECTION OF MISTAKES IN INTRASTAT REPORTS....................................................................7

INFORMATION ON HOW TO FILL IN THE REPORTS.........................................................................7

Filling in reports “Arrivals-Intrastat-1A” and “Arrivals-Intrastat-1B”.........................................................8

Filling in reports “Dispatches-Intrastat-2A” and “Dispatches-Intrastat-2B”..............................................11

III. Comments on specific goods and movements..............................................................14PROCESSING AND REPAIR UNDER THE CONTRACT.....................................................................14

GOODS DELIVERED FREE OF CHARGE.............................................................................................15

LEASING AND HIRE................................................................................................................................15

RETURNED GOODS AND REPLACEMENT DELIVERIES.................................................................15

CREDIT NOTES........................................................................................................................................16

TRIANGULAR TRADE TRANSACTIONS.............................................................................................16

DELIVERY TO THE WAREHOUSE........................................................................................................18

SOFTWARE...............................................................................................................................................18

STAGGERED CONSIGMENTS................................................................................................................18

DELIVERY OF GOODS TO ANOTHER EU MEMBER STATE INCLUDING ASSEMBLING OR INSTALLATION........................................................................................................................................19

DELIVERY OF BUILDING MATERIALS UNDER CONTRACT.........................................................19

INDUSTRIAL PLANT...............................................................................................................................19

VESSELS AND AIRCRAFT.....................................................................................................................19

GOODS DELIVERED TO VESSELS AND AIRCRAFT.........................................................................20

SEA PRODUCTS.......................................................................................................................................20

INDIRECT TRADE....................................................................................................................................21

ANNEX 1 Goods not to be included in external trade statistics data.......................................................22

ANNEX 2 Codes of European Union countries for trade statistics between Member States.................23

ANNEX 3 Nomenclature of countries and territories for external trade statistics of the Union and statistics of trade between Member States...................................................................................................24

ANNEX 4 Coding of the nature of transaction...........................................................................................31

ANNEX 5 Coding of mode of transport.......................................................................................................33

ANNEX 6 Coding of delivery terms.............................................................................................................33



I. General GuidelinesCentral Statistical Bureau (the CSB) informs that in 2017 the following changes have been made in the instructions:

- new threshold for DISPATCHES has been set – 100 000 EUR;

- an explanation of the term “Member State of destination” has been specified;

- information about returned goods, replacement deliveries and indirect trade has been updated.

We are inviting enterprises to fill out the Intrastat forms in the Electronic Data Collection (EDC) System (https://e.csb.gov.lv) if the number of data entries in the forms exceeds 15 rows.

When filling in the form electronically, it is possible to save it while incomplete. It is also possible to view and copy the forms previously submitted by you, as well as carrying out data import and export by using structured files in .xml or .xlsx format.

The operation of the Intrastat system is determined by the 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. Article 11 of the Regulation declares that only on a request of the information provider the national authorities decide whether statistical results, which make it possible to identify the said provider(s), are to be disseminated or are to be amended in such a way that their dissemination does not prejudice statistical confidentiality.

Each year the CSB issues General Administrative Act on submission of official statistics forms on trade with the European Union Member States. This General Administrative Act defines criteria stipulating, when respondent has a legal obligation to submit monthly reports on particular year, as well as defines deadlines for submission of the above report.

General Administrative Act is announced to respondents (PSI), by publishing it on gazette “Latvijas Vēstnesis” website (www.vestnesis.lv ) , as well as on Central Statistical Bureau website (https://eparskats.csb.gov.lv/HelpDesk/UI/Page.aspx?pid=460 ) .

PARTIES RESPONSIBLE FOR PROVIDING INFORMATION

The 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) or its authorized tax representative 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,

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

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

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 submit 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 shall be informed in written form in the following cases:

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1) If the Intrastat report on behalf of the respondent is filled in by several persons, an official letter shall 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

THRESHOLDS

The 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:

1) an enterprise is included in the list of Intrastat respondents for the reference year (for 2017) if the total value of goods arrived and/or dispatched to/from EU Member States in the previous reference year (in 2016) has exceeded the threshold, determined by the CSB for the reference year;

2) the enterprise is included in the list of respondents also in case if it exceeds the threshold during the reference year, in that case it shall 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 2017 but by August 2017 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 EUR 100 000), then the enterprise shall submit Intrastat reports on dispatches, starting with data on August and also for the followings months of 2017. 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 shall 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 2017 exceeds threshold for arrivals (the trade value of arrivals of goods from EU Member States in the 1st half-year exceeds EUR 180 000), the enterprise shall submit Intrastat reports on arrivals, starting with data on January 2017. If trade transactions with EU Member States were not carried out in a certain month, respondent shall submit “nil” report to the CSB on that month.

Enterprises, which have exceeded the specific threshold determined by the CSB shall 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 shall be declared.

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Thresholds determined by the CSB for 2017:

Dispatches Arrivals

ThresholdEUR 100 000

(the form Dispatches-Intrastat-2A shall be filled in)

EUR 180 000 (the form Arrivals -Intrastat-1A shall be filled in )

Specific threshold

EUR 4 000 000 (the form Dispatches-Intrastat-2B shall be filled in)

EUR 2 500 000 (the form Arrivals -Intrastat-1B shall be filled in)

SUBMISSION OF REPORTS

The 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 Data Collection (EDC) System (https://e.csb.gov.lv);2. in a paper form, if the number of data entries in the forms does not exceed 15 rows,

sending them by post:

Foreign Trade Statistics Data Collection and Processing Section Central Statistical Bureau of Latvia1, Lāčplēša Street, Riga, LV-1301

If you are unable to submit the form electronically due to technical reasons, please consult us by calling + 371 67366626.

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 official statistical forms “Arrivals-Intrastat-1A”, “Arrivals-Intrastat-1B”, “Dispatches-Intrastat-2A”, “Dispatches-Intrastat-2B”” are available.

Intrastat reports shall be submitted for each month, also for the reference month, when the respondent had no transactions in EU market. In this case the respondent shall 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 EDC System, it is necessary to fill in just the title page.

In compliance with the Paragraph 1 under Section 14 of the Statistics Law, Statistical Institution (i.e., Central Statistical Bureau) has a right to require a respondent to provide data on the specific statistical unit, including limited accessibility information needed to produce official statistics. While respondent, within the set terms, form and manner, shall prepare and provide Statistical Institution with credible data. Upon a request of a Statistical Institution respondent shall provide written or oral explanations of the data provided.

In addition, we would like to inform that, if legal person fails to submit data needed to produce official statistics, it may be warned or fined in compliance with the Section 204.19 of Latvian Administrative Violations Code or fined in line with the procedure stipulated by the Administrative Procedure Law.

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MOVEMENTS OF GOOD THAT SHALL BE DECLARED FOR INTRASTAT

The intra-Community movements of goods between Member States is a subject of mutual trade and shall 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 shall 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.

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).

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II. Filling in the reports

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

Reports marked with letter “B” shall be completed by the enterprises, the trade value of which exceeds specific threshold.

Intrastat reports “Arrivals-Intrastat-1A”, “Arrivals-Intrastat-1B”, “Dispatches-Intrastat-2A”, “Dispatches-Intrastat-2B” consist of the title page and data sheets. Page numbering starts with the first data sheet - “page 01”.

The relevant administrative data and the reporting year and the month for which the report is filled in are indicated in the title page (for example, year “2017”, January “01”). The total amount of completed rows, calculated by summing up all the rows completed in the data sheets 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 title page 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. The information that allows to identify the provider of the Intrastat statistical information is indicated at the left side of the title page:

Registration number of the taxable person Name of the enterprise Postal address (an address indicated by the enterprise for receiving the correspondence) Webpage address 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 the case of the authorized representative produces Intrastat report on behalf of the respondent, this field should not be filled in.

In the case of 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 title page (except the information regarding the person filling in the report).

Information regarding trade transactions with EU Member States shall be filled in the data sheet. In the case of the amount of commodity codes declared by the enterprise exceeds the amount of entries possible (15 rows), entries shall be continued on the next data sheet.

Intrastat report shall 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 COMBINED NOMENCLATURE 2017 or http://www.csb.gov.lv → Ātrās saites → Klasifikācijas → Kombinētā nomenklatūra → Combined nomenclature 2017.

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,

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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.

When the report is completed in paper form, registration number of the taxable person shall be indicated at the top of all data sheets.

At the right side of the report the ordinal number of the current page and the total number of pages are indicated. For example, if there are three data sheets, on the first data sheet there shall be written “01”page from “03”pages, on the second data sheet – “02”page from “03”pages and on the third page – “03”page from “03”pages. Each data sheet shall be numbered.

At the bottom of the last completed page the date of filling in the report shall be indicated. Correctness of the given data shall be verified by the signature of head of enterprise.

CORRECTION OF MISTAKES IN INTRASTAT REPORTS

1. If the enterprise notices an error in the electronically filled in report, the correction shall be made in the same report, and the entire report with the corrections made shall be resent to the CSB. To avoid double counting of data, in case of the error it is not allowed to add a new report.

2. If the enterprise notices an error in paper form submitted Intrastat report, it informs the CSB about 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.

3. If the enterprise adds a new row to the already submitted Intrastat report in paper form, 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, shall be specified.

INFORMATION ON HOW TO FILL IN THE REPORTS

1) http://www.csb.gov.lv → Respondentiem → Intrastat → Helpdesk;2) by telephone: 67366842, 67366643, 67366682;

telephone for consultations on how to fill in the EDC System: 67366626;3) e-mail: [email protected];4) address: Central Statistical Bureau of Latvia

Foreign Trade Statistics Data Collection and Processing Section1, Lāčplēša Street, Riga, LV 1301

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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 COMBINED NOMENCLATURE 2017. 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 all changes in CN codes in comparison with 2016 are seen.

B Invoiced value Value of goods in euros according to the supporting documents in whole numbers (for example, EUR 98.4 shall be rounded up to EUR 98, EUR 98.5 rounded up to EUR 99).

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 shall 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 of 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 shall be clarified, for example, by contacting the owner, or estimates shall be made.

If the value of goods in the invoice is not expressed in euros, it shall be converted into euros 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 Net mass is the actual weight of goods without packaging expressed in kilograms and rounded up to whole numbers (for example, 0.5 shall be rounded up to 1, but 4.4 – round up to 4) shall be entered. When the result of mass rounded up does not reach a full kilogram, “0” shall be entered in the box.

Net mass shall be filled in any case regardless the fact whether for the corresponding CN commodity code a supplementary unit is specified or not.

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D Supplementary units

The quantity in the supplementary units shall 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 2017 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 shall 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.

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E Member State of consignment

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

In case when the Member State of consignment is unknown, the Member State, where the goods were loaded, shall be declared. In case, when the Member State of loading of goods is unknown, the Member State, where the purchase procedure takes place, shall 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 shall be indicated in accordance with Annex 2.

F Country of origin Information on the country of the origin of goods shall 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 shall 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.

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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 shall be rounded up to full euros (for example, EUR 10.4 is rounded up to EUR 10, EUR 10.5 is rounded up to EUR 11). 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 shall be clarified, for example, by contacting the owner or estimates shall be made.

If the value of goods in the invoice is not expressed in euros, it shall be converted into euros 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.

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Filling in 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 COMBINED NOMENCLATURE 2017. 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 2016 are seen.

B Invoiced value Value of goods in euros according to the supporting documents in whole numbers (for example, EUR 98.4 shall be rounded up to EUR 98, EUR 98.5 rounded up to EUR 99). 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 shall 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 of 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 shall be clarified, for example, by contacting the owner or estimates shall be made.

If the value of goods in the invoice is not expressed in euros, it shall be converted into euros 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.

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C Net mass Net mass is the actual weight of goods without packaging expressed in kilograms and rounded up to whole numbers (for example, 0.5 shall be rounded up to 1, but 4.4 – round up to 4) shall be entered. When the result of mass rounded up does not reach a full kilogram, “0” shall be entered in the box.

Net mass shall be filled in any case regardless the fact whether for the corresponding CN commodity code a supplementary unit is specified or not.

D Supplementary units The quantity in the supplementary units shall 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 2017 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 shall 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 to which goods are dispatched by the reporting Member State, without being subject to any halts or legal operations which are not inherent in their transport.

If it is known at the time of dispatch that goods are to be delivered to a Member State “A” but will first enter a third Member State “B” where they are subject to any halts or legal operations which are not inherent in their transport, the Member State “B” is the Member State of destination and Member State “A” should not be reported as part of this transaction.

The code of the country shall 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.

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

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 shall be rounded up to full euros (for example, EUR 10.4 is rounded up to EUR 10, EUR 10.5 is rounded up to EUR 11).

In case of 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 shall be clarified, for example, by contacting the owner or estimates shall be made. If the value of goods in the invoice is not expressed in euros, it shall be converted into euros 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.

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III. Comments on specific goods and movementsPROCESSING AND REPAIR UNDER THE CONTRACT

Arrivals and Dispatches of goods for processing shall be registered in Intrastat reports in accordance with the contract. The ownership is not being transferred to the processor.

Processing covers operations which result in products with new, different characteristics. New products shall include the amount of their initial value and the value of the work done.

Transaction codes should be selected accordingly to the physical movement of the goods.

For operations with a view to processing the following transaction codes shall be used (see. Annex 4):

"41" - goods that are expected to return to the initial Member State of dispatch (i.e. an ordering customer who has the ownership of the goods or another customer specified by the owner of the goods in that Member State);

"42" - goods which are not expected to return to the initial Member State of dispatch (i.e. the customer specified by the owner of the goods in another EU Member State).

In case of 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 shall be determined as the price, which would have been invoiced in case of sale or purchase.

For operations following processing the following transaction codes shall be used (see. Annex 4):

"51" - goods which are shipped back to the initial Member State of dispatch (i.e. an ordering customer who has the ownership of the goods or another customer specified by the owner of the goods in that Member State);

"52" - goods which are not returned to the initial Member State of dispatch (i.e. the customer specified by the owner of the goods in another EU Member State).

Processor usually uses materials owned by an ordering customer. During processing some materials may be added by the processor who has bought them, but ownership of the processed product does not change. The product is returned to the ordering customer or sent to another customer on behalf of the ordering customer and this is called a processing under the contract.

However, in cases where the processed materials are partly owned by the customer and the processor, it shall be evaluated, whether it is the processing under the contract or not. If the value of customer-supplied material forms the most part of the total value of the material to be processed, then the transaction is considered as the processing under the contract. Otherwise, the transaction carried out should be regarded as an outright product purchase/sale, resulting in a change of ownership of the goods. The transaction code "11" shall be used.

In Intrastat reports dispatched and arrived goods for repair shall be shown whether they were fixed for money or free. This includes activities that apply only to the goods original function restoration, reconstruction or improvement of certain conduct, without changing the type of the product. The value of goods after the repair will consist of the initial value and the value of the work done.

For repair the following transaction codes shall be used (see. Annex 4):

"61" – dispatches and arrivals of goods for repair;

"62" – dispatches and arrivals of goods after repair.

In case of 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 shall be determined as the price, which would have been invoiced in the case of sale or purchase.

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If the enterprise is responsible for submitting Intrastat reports only for one flow (i.e. only for dispatch or arrival) then the information must be provided only on this flow of goods, accordingly pointing out the processing and repair under the contract.

It means that if the enterprise shall submit reports only 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.

GOODS DELIVERED FREE OF CHARGE

The value of goods delivered free of charge shall 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 HIRE

Leasing 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 shall 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.

Goods shall be included in the statistical report once in the month when they are dispatched or arrived.

The financial leasing shall 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 shall be reported in Intrastat reports only in cases, when the term of the lease agreement is more than 2 years. Goods shall be included in the statistical report once in the month when they are dispatched or arrived.

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

RETURNED GOODS AND REPLACEMENT DELIVERIES

Returned goods and replacement deliveries shall be declared in Intrastat reports. The reference month is the month when the return or replacement delivery takes place. The transaction code when sending goods back is “21” but in the case of replacement – “22” or “23” (see Annex 4). It shall be used only when the original goods movement is meant to be recorded with code 1 (even if it is not actually reported because the PSI for the flow concerned is below the threshold).

The value of goods shall be declared in accordance with the invoice. The return and substitution of goods at the moment of the reception of goods shall be declared as arrivals, but at the moment the goods are sent – as dispatches.

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For example, if an enterprise in Latvia receives back a product from other EU Member State within the guarantee term, that after detection of defects is replaced with other good and sent back to the owner thereof, a code “21” (return of goods) shall be indicated in arrivals, while in dispatches a transaction code “22” (replacement for returned goods) shall be indicated.

If the goods are not returned to the enterprise in Latvia, however replacements are sent, a code “23” (replacement for goods not being returned) shall be indicated in dispatches.

The return and substitution of goods shall 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 shall 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).

If enterprise from a partnering country is receiving product that was returned, but determination of defects does not result in finding a failure to comply with technical specification, such product shall not be included in Intrastat reports regarding arrivals and dispatches, since it was imported temporarily and exported in the same condition (it was not repaired or replaced). However, when such returned goods are already included in the report for previous period, these data should be corrected.

CREDIT NOTES

If a credit note is issued for the returned commodity when the goods are sent back to Latvia, these goods shall be declared as arrivals in the Intrastat report, and these transactions shall correspond to transaction code “21” (return of goods) (see Annex 4). If the enterprise is also responsible for submitting reports for dispatches, it does not have to change its initial 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 shall be declared as dispatches in the Intrastat report, and these transactions shall correspond to transaction code “21” (return of goods) (see Annex 4). If the enterprise is also responsible for submitting reports on arrivals, it does not have to change its initial 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 shall 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 shall 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.

TRIANGULAR TRADE TRANSACTIONS

Triangular 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. The most common case occurs when a company in Member State A sells goods to a company in Member State B, which in turn sells it to a company in Member State C, although the goods are physically moved only once – from A to C.

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In this case goods shall 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, regardless of the information provided in the declaration of the value added tax (VAT), 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 shall 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. 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.

18

MS ASupplier of goodsInvoice

MS B1st purchaser

Invoice

Goo

ds

MS CFinal customer

MS A – MS of dispatch

MS B – Intermediate MS

MS C – MS of arrival



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 WAREHOUSE

Latvian 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 of the goods are not sold immediately and their value is not known, the value shall be estimated. These transactions shall correspond to the transaction code “99” (see Annex 4).

SOFTWARE

Supplies of standard software in the data carriers (DVD and CD disks, memory cards etc.) shall 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 of the dispatch will be followed by other deliveries and the invoice will be prepared, they shall be declared in the Intrastat reports.

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

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

Goods, which are ordered and delivered via internet, shall 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, shall be declared in the Intrastat reports.

STAGGERED CONSIGMENTS

Staggered 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 shall 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 INSTALLATION

In case of the delivery of goods includes also assembling or installation work, only the price of goods shall be declared in the Intrastat reports. If the value of goods is not determined in the invoice, it shall be estimated.

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DELIVERY OF BUILDING MATERIALS UNDER CONTRACT

The 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 shall include total amount of all the deliveries performed. In case of one common invoice for the delivery of the whole amount is prepared, the delivery of building materials shall 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 shall correspond to code ”11” (see Annex 4).

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

INDUSTRIAL PLANT

An 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 3 million euros, a special CN code may be applied. An exception to this is complete industrial plant to be reused, for which there is no such limit value.

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.

To apply a special code for an industrial plant, respondents shall send a written application to CSB (e-mail [email protected]), before filling in the report. This application should contain the following information:

- description of the industrial plant (description or list of goods on CN2 level);- Member State of consignment or of destination;- total value of the industrial plant;- delivery period (anticipated beginning and completion of the deliveries).

VESSELS AND AIRCRAFT

Statistics 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.

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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 AIRCRAFT

Delivery 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.

In Intrastat reports only dispatches shall 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.

If the delivery of goods has already been declared in the cargo customs declaration then it should not be declared in Intrastat report.

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.

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INDIRECT TRADE

The indirect trade is an exceptional situation. It takes place, when goods are exported from one Member State to a third country (which is not an 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 shall be declared in the Intrastat report. These transactions shall 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 an EU Member State). In the Latvian Customs enterprise A with the help of enterprise-declarant B (which is registered in the Taxpayer Register of Latvia) completes the customs declaration for export to Russia. Enterprise B declares arrivals of goods from Poland to Latvia in the Intrastat report, using the code of transaction “64”.

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

22

Enterprise

A (Polan

d) – Supplier of

goods

Enterprise B submits a report „Arrivals”

Enterprise

B (Latvia) –

Declarant

Enterprise B completes an export declaration

Enterprise C

(Russia) –

Consignee

of goods



registered in the Taxpayer Register of Latvia) completes the customs declaration for import in the Latvian Customs, wherein the Estonian enterprise A is presented as the consignee of goods. Thus import of goods is declared to the EU. 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”.

23

Enterprise C (China) – Supplier of goods Enterprise B declares

an import of goods in the EU

Enterprise B (Latvia) – Declarant Enterprise B submits a

report „Dispatches”

Enterprise A (Estonia) – Consignee of goods



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."

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

Country Code Description

Austria ATBelgium BEBulgaria BGCyprus CYCzech Republic CZ

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

Denmark DKEstonia EE

Spain ES Including the Balearic Islands and the Canary Islands; excluding Ceuta (XC) and Melilla (XL)

Finland FI Including the Aland Islands

France FRIncluding Monaco, the French overseas departments (French Guiana, Guadeloupe, Martinique and Réunion) and the French northern part of St Martin

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

Greece GRCroatia HRHungary HUIreland IE

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

Lithuania LTLuxembourg LULatvia LVMalta MT Including Gozo and Comino

Netherlands NLPoland PLPortugal PT Including Azores and Madeira

Romania ROSweden SESlovenia SISlovakia SKDeliveries to vessels and aircraft QR

25



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

and statistics of trade between Member StatesCountry Code Description

Andorra ADUnited Arab Emirates AE Abu Dhabi, Ajman, Dubai, Fujairah, Ras al Khaimah,

Sharjah and Umm al QaiwainAfghanistan AFAntigua and Barbuda AGAnguilla AIAlbania ALArmenia AMAngola 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 BJSaint Barthélemy BLBermuda BMBrunei Darussalam BN Often referred to as BruneiBolivia BOBonaire, Sint Eustatius and Saba BQBrazil 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 CFCongo CG

26



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 CVCuraçao CWChristmas 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 EGWestern Sahara EHEritrea ER

Spain ESIncluding the Balearic Islands and the Canary Islands; excluding Ceuta (XC) and Melilla (XL)

Ethiopia ETFinland FI Including the Aland IslandsFiji FJFalkland Islands FKMicronesia, Federated States of FM Chuuk, Kosrae, Pohnpei and YapFaroe Islands FO

France FRIncluding Monaco, the French overseas departments (French Guiana, Guadeloupe, Martinique and Réunion) and the French northern part of St Martin

Gabon GA

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

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

27



Greece GRSouth 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, Islamic Republic of IRIceland IS

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

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

Korea, Republic of 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 LU

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Latvia LVLibyan Arab Jamahiriya LY Often referred to as LibyaMorocco MAMoldova, Republic of MDMontenegro MEMadagascar MGMarshall Islands MHFormer Yugoslav Republic of Macedonia 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 PF Marquesas Islands, Society Islands (including Tahiti), Tuamotu Islands, Gambier Islands and Austral Islands

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

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.

29



Islands (Bougainville and Buka); Trobriand Islands, 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 SCMahe 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 SGSaint Helena, Ascension and Tristan da Cunha SH

Slovenia SISlovakia SK

Sierra Leone SL

San Marino SM

Senegal SN

Somalia SO

Suriname SR

South Sudan SS

Sao Tome and Principe ST

El Salvador SV

30



Sint Maarten (Dutch part) SX The island of Saint Martin is divided into the French northern part and the Dutch southern part

Syrian Arab Republic SY Often referred to as Syria

Swaziland SZ

Turks and Caicos Islands TC

Chad TD

French Southern Territories TFIncluding Kerguélen Islands, Amsterdam Island, Saint-Paul Island, Crozet Archipelago and French scattered Indian Ocean Islands formed by Bassas da India, Europa Island, Glorioso Islands, Juan de Nova Island and Tromelin Island

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 Tanganyika

Ukraine 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 Rico

Uruguay 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

31



Vanuatu VU

Wallis and Futuna WF Including Alofi Island

Samoa WS Formerly known as Western Samoa

Ceuta XC

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 Yemen

Mayotte YT Grande-Terre and Pamandzi

South Africa ZA

Zambia ZM

Zimbabwe ZW

Countries and territories not specified QU

32



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 the member state’s national statistical needs(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.(e)

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

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

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9.OtherExplanation 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 the member state’s national statistical needs, 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.

(e) 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.

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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 terms2

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 placeDelivered at terminalDelivered duty paidOther terms of delivery

EXWFCAFASFOBCFRCIFCPTCIPDAPDAT

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 destination Agreed terminal at port Agreed place of delivery in arriving countryPrecise statement of terms specified in the contract

If you have any questions, please call (371) 67366842.

2 The codes of delivery terms are indicated in accordance with the Incoterms 2010 of the International Chamber of Commerce.

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