Legalize / European Union / Implementing Regulation

Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance)

Type Implementing Regulation

Publication 2020-07-30

Last updated 2026-03-05

State In force

Department European Commission, ESTAT

Source EUR-Lex

articles 14

Reform history JSON API

— thoroughfares (e.g. areas of stairwells, lifts, escalators).

The part of the overall useful area of a building used for residential purposes includes the area used for kitchens, living rooms, bedrooms and ancillary rooms, cellars and common rooms of the residential units.

If the information on useful floor area is not directly available from the collected data, it may be estimated on the basis of the available sources.

ANNEX V

CHAPTER I

GENERAL PROVISIONS

Section 1 Definitions

For the purposes of European statistics on international trade in goods the following definitions shall apply:

(a) ‘goods’ means all movable property, including electrical energy and natural gas;

(b) ‘exports of goods’ means all physical movements of goods which subtract from the stock of material resources of a Member State by leaving the statistical territory of this Member State to a destination in the statistical territory of another Member State or a non-member country;

(c) ‘imports of goods’ means all physical movements of goods which add to the stock of material resources of a Member State by entering the statistical territory of this Member State from the statistical territory of another Member State or from a non-member country;

(d) ‘specific goods or movements’ means the goods or movements of goods referred to in Chapter III of this Annex, which by their very nature, diverge from the principle to record physical movements of goods across the border of a Member State or require specific methodological provisions different from the provisions applicable to all other goods or movements;

(e) ‘Union goods’ means ‘Union goods’ as defined in the Union Customs Code;

(f) ‘non-Union goods’ means ‘non-Union goods’ as defined in the Union Customs Code;

(g) ‘customs declaration’ means the ‘customs declaration’ as defined in the Union Customs Code;

(h) ‘decision by customs’ means any official act by customs authorities relating to accepted customs declarations and having legal effect on one or more persons;

(i) ‘non-member country’ means any country or territory which does not form part of the statistical territory of the European Union;

(j) ‘goods in transit between Member States’ means goods which, on their way to the Member State of destination, move through any intermediate Member State or stop for reasons related only to the transport of the goods, without such movement being an import or export of goods in that Member State;

(k) ‘economic ownership’ means the right to claim the benefits associated with the use of an asset by virtue of accepting the associated risks; the economic owner of an asset is not necessarily the legal owner;

(l) ‘goods in quasi-export’ means goods which are brought from another Member State to the Member State in which the goods are located at the time of release into the customs procedure, for the purpose of declaring these goods for export, on condition that the exporter is not established in the Member State in which the goods are located at the time of release into the customs procedure, and that the entry into the Member State where the goods are located at the time of release into the customs procedure is not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006/112/EC;

(m) ‘goods in quasi-import’ means goods which are released for free circulation in a Member State, without the importer being established in that Member State, and which are subsequently exported to another Member State;

(n) ‘processing’ means actions or operations (manufacturing, transformation, construction, assembling, enhancement, renovation etc.) with the objective of obtaining or producing a new or significantly improved good;

(o) ‘Member State or non-member country of construction’ means the Member State or non-member country where the last, substantial, economically justified processing or working was carried out on an unfinished good.

Section 2 Member State of intra- and extra-Union export and import; reporting Member State

1.For the purposes of intra-Union trade in goods statistics, the following definitions shall apply:

(a) ‘Member State of intra-Union export’ means the Member State from the statistical territory of which goods are exported to their destination in another Member State;

(b) ‘Member State of intra-Union import’ means the Member State in the statistical territory of which goods are imported from another Member State.

2.For the purposes of extra-Union trade in goods statistics, the following definitions shall apply:

(a) ‘Member State of extra-Union export’ means the Member State in the statistical territory of which the goods are located at the time of release into the customs procedure or at the time of re-export. However, in the case of goods in quasi-export, if the ‘Member State of actual export’ as specified in the second subparagraph of Section 17(2) of this Annex can be determined, the ‘Member State of extra-Union export’ from reference period January 2024 onwards shall be the Member State of actual export.

(b) ‘Member State of extra-Union import’ means the Member State in the statistical territory of which the goods are located at the time of release into the customs procedure.

3.The definition of the Member State of intra- and extra-Union export and import may be adapted for the purpose of the specific goods or movements.

4.For the purpose of providing statistics on international trade in goods statistics to the Commission (Eurostat), the reporting Member State shall be the Member State of export, in the case of exports, and the Member State of import, in the case of imports.

Section 3 Scope

1.European statistics on international trade in goods shall cover intra-Union and extra-Union trade in goods.

2.Intra-Union trade in goods shall cover:

(a) intra-Union exports of the following goods leaving the Member State of export for a destination in another Member State: (i) Union goods, except goods which are in transit between Member States; (ii) non-Union goods placed in the Member State of export under the inward processing customs procedure.

(b) intra-Union imports of the following goods entering the Member State of import, which were initially exported from another Member State: (i) Union goods, except goods which are in transit between Member States; (ii) non-Union goods formerly placed in the Member State of export under the inward processing customs procedure, which are maintained under the inward processing customs procedure or released for free circulation in the Member State of import.

3.Extra-Union trade in goods shall cover:

(a) extra-Union exports of goods leaving the statistical territory of the Union: (i) in accordance with one of the following customs procedures laid down in the Union Customs Code: — export; — outward processing. (ii) in application of the Union Customs Code: — non-Union goods temporarily re-exported for further processing; — Union goods taken out of the customs territory of the Union after having been placed under the end-use procedure; — re-exported non-Union goods, to discharge an inward processing procedure.

(b) extra-Union imports of goods entering the statistical territory of the Union in accordance with one of the following customs procedures laid down in the Union Customs Code: (i) release for free circulation including end-use; (ii) inward processing.

4.The scope of European statistics on international trade in goods may be adapted for specific goods or movements.

5.For methodological reasons, certain goods or movements shall be excluded from European statistics on international trade in goods. These goods and movements are listed in the Appendix.

Section 4 Statistical territory

1.The statistical territory of the Union shall comprise the statistical territories of the Member States. The statistical territory of a Member State shall correspond to its territory as considered for the determination of the customs territory of the Union in the Union Customs Code.

2.By way of derogation from paragraph 1, the statistical territory of the Federal Republic of Germany shall include the island of Heligoland.

3.The definition of the statistical territory of the Member States may be adapted for the purpose of the specific goods or movements.

Section 5 Reference period

1.For the purposes of intra-Union trade in goods statistics, the reference period shall be:

(a) the calendar month in which the import or export takes place;

(b) the calendar month during which the chargeable event occurs for the Union goods on which VAT becomes chargeable on intra-Community supplies and acquisitions, as referred to in the Council Directive 2006/112/EC. However, when the time lag between the import or the export of goods and the chargeable event is longer than two calendar months, the reference period shall be the month in which the import or export takes place; or

(c) the calendar month during which the declaration is accepted by customs where the customs declaration is used as data source.

2.For the purposes of extra-Union trade in goods statistics, the reference period shall be:

(a) the calendar month in which the import or export takes place;

(b) the calendar month during which the declaration is accepted by customs where the customs declaration is used as data source.

3.The reference period may be adapted for the purpose of specific goods or movements.

Section 6 Exporter and importer

1.The exporter shall be the economic operator who carries out activities that result in the export of goods.

The exporter carries out these activities when:

(a) concluding the contract, with the exception of transport contracts, giving rise to the export of the goods from the Member State of export; or failing this

(b) taking out goods from the Member State of export or providing for the export of the goods in the Member State of export; or failing this

2.The importer shall be the economic operator who carries out activities that result in the import of goods.

The importer carries out these activities when:

(a) concluding the contract, with the exception of transport contracts, giving rise to the import of the goods in the Member State of import; or failing this

(b) bringing goods into the Member State of import or providing for the import of the goods in the Member State of import; or failing this

3.The definition of exporter and importer may be adapted for specific goods or movements.

Section 7 Reporting unit for intra-Union trade in goods statistics

1.The reporting unit for statistics on intra-Union exports of goods shall be the taxable person as defined in Title III of Council Directive 2006/112/EC (⁵) or non-taxable legal person identified by an individual identification number allocated to that person in accordance with Article 214 of Council Directive 2006/112/EC, in the Member State of export,

(a) who has declared intra-Union supplies of goods in accordance with Article 251(a) of Council Directive 2006/112/EC; or failing this

(b) the exporter as defined in Section 6.

2.The reporting unit for statistics on intra-Union imports of goods, whenever a survey is used as data source, shall be the taxable person as defined in Title III of Council Directive 2006/112/EC or non-taxable legal person identified by an individual identification number allocated to that person in accordance with Article 214 of Council Directive 2006/112/EC, in the Member State of import,

(a) who has declared intra-Union acquisition of goods in accordance with Article 251(c) of Council Directive 2006/112/EC; or failing this

(b) the importer as defined in Section 6.

3.The definition of the reporting unit may be adapted for specific goods or movements.

Section 8 Obligations of reporting units for European statistics on international trade in goods

1.The reporting units for European statistics on international trade in goods have the obligation to prove, at the request of the national statistical authority (NSA) of the Member State where they provided information, the correctness of the provided statistical information.

2.Failure by any reporting unit for providing the information to fulfil their obligations under this Regulation shall render the reporting unit liable to any penalties which the Member States lay down.

3.The importer in the Member State of import or the exporter in the Member State of export shall be obliged to assist the NSA in the Member State of import or in the Member State of export, respectively, in clarifying data quality issues related to statistical information, exclusively for the purpose of quality assurance of the data on international trade in goods.

CHAPTER II

SPECIFICATION OF STATISTICAL DATA ELEMENTS

Section 9 Taxable amount and its equivalent

1.The taxable amount shall be the value to be determined for taxation purposes in accordance with Directive 2006/112/EC. For products subject to duties, the amount of these duties shall be excluded from the taxable amount.

Whenever the taxable amount does not have to be declared for taxation purposes, its equivalent shall correspond to the invoice value, excluding VAT, or failing this, to an amount which would have been invoiced in the event of any sale or purchase.

In the case of processing, the equivalent of the taxable amount shall be determined on a gross basis as follows:

(a) the value of goods with a view to processing shall be the total amount which would be invoiced in case of sale or purchase;

(b) the value of goods following processing shall be the value of goods with a view to processing plus the added value of the processing activity.

2.The taxable amount and its equivalent shall be expressed in the national currency of the reporting Member State.

Where a conversion of currency is necessary for expressing the taxable amount and its equivalent in the national currency, the exchange rate to be used shall be as referred to in point (b) of second subparagraph of Section 10(5).

Section 10 Statistical value

1.The statistical value shall be the value of the goods at the time and place they cross the border of the Member State of export, on export, and of the Member State of import, on import.

For the purposes of intra-Union trade in goods statistics, the statistical value shall be calculated on the basis of the taxable amount and its equivalent referred to in Section 9, adjusted, where necessary, for the incidental expenses according to paragraph 4.

For the purposes of extra-Union trade in goods statistics, the statistical value shall be calculated on the basis of the value of the goods referred to in paragraphs 2 and 3, adjusted, where necessary, for the incidental expenses according to paragraph 4.

2.The value of the goods for extra-Union exports or imports shall be:

(a) in the event of a sale or purchase, the price actually paid or payable for the imported or exported goods, excluding arbitrary or fictitious values;

(b) in other cases, the price which would have been paid in the event of sale or purchase.

The customs value shall be used if determined according to the Union Customs Code for goods released for free circulation including end-use.

3.In the case of processing or other transactions that are not invoiced, the value of the goods for extra-Union exports or imports shall be determined on a gross basis as follows:

(a) the value of goods with a view to processing, or in case of other transactions that are not invoiced, shall be the total amount which would be invoiced in case of sale or purchase;

(b) the value of goods following processing shall be the value of goods with a view to processing plus the added value of the processing activity.

4.The taxable amount and its equivalent as referred to in Section 9 for intra-Union trade and the value as referred to in paragraphs 2 and 3 for extra-Union trade shall be adjusted, where necessary, in such a way that the statistical value contains solely and entirely the incidental expenses, such as transport and insurance costs, incurred to deliver the goods from the place of their departure:

(a) to the border of the Member State of export, on export;

(b) to the border of the Member State of import, on import.

5.The statistical value of the goods shall be expressed in the national currency of the reporting Member State.

Where a conversion of currency is necessary for expressing the statistical value of the goods in the national currency, the exchange rate to be used shall be:

(a) the rate applicable according to the provisions on currency conversion laid down in the Union Customs Code at the time the customs declaration is accepted; or failing this

(b) the rate applicable for determining the taxable amount for taxation purposes, when this is established; or failing this

(c) the reference rate applicable at the time the goods are imported or exported set by the European Central Bank for Member States belonging to the euro area or the official rate set by Member States not belonging to the euro area in the absence of any special provisions decided by the Member States.

Section 11 Quantity of the goods

The quantity of the goods shall be:

(a) the net mass, which means the actual mass of the goods excluding all packaging.

(b) where applicable, the quantity in the supplementary units, which means the quantity other than net mass, according to the Combined Nomenclature in force during the reference period.

Section 12 Partner Member States and countries

1.‘Member State of consignment’ means the Member State from which the goods were initially exported to the Member State of import if neither a commercial transaction (e.g. sale or processing) nor a stoppage unrelated to transport has taken place in an intermediate Member State. If such stoppage or commercial transaction has taken place, the Member State of consignment shall be the last intermediate Member State where such stoppage or transactions occurred.

2.‘Member State of destination’ means the last Member State to which it is known, at the time of export, that the goods are to be exported.

3.‘Country of origin’ means the Member State or the country where the goods originate.

Goods which are wholly obtained or produced in a single Member State or country or territory originate in that Member State or country or territory.

Goods whose production involved more than one Member State or country or territory shall be deemed to originate in the Member State or country or territory where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.

Origin of non-Union goods is determined in accordance with the provisions of the Union Customs Code laying down the rules on non-preferential origin.

4.‘Country of consignment’ shall be the country from which the goods were initially exported to the Member State in which the goods are located at the time of their release into the customs procedure if neither a commercial transaction (e.g. sale or processing) nor a stoppage unrelated to transport has taken place in an intermediate country. If such stoppage or commercial transaction has taken place, the country of consignment shall be the last intermediate country where such stoppage or transactions occurred.

5.‘Country of last known destination’ shall indicate the last country to which it is known at the time of release into the customs procedure or at the time of re-export that the goods are to be exported.

Section 13 Commodity

‘Commodity’ means goods according to the Combined Nomenclature in force during the reference period.

Section 14 Nature of transaction

1.‘Nature of transaction’ means the different features (purchase/sale, work under contract, etc.) which are deemed to be useful in distinguishing one transaction from another, in particular for the purposes of Balance of Payments and National Accounts.

2.The breakdown of the nature of transaction is specified in Table 1 of Part C to Annex I to this Regulation.

Section 15 Mode of transport

1.‘Mode of transport at the border’ means the active means of transport by which the goods are presumed to:

(a) leave the statistical territory of the Member State of export, in the case of intra-Union exports, or the statistical territory of the Union specified in Section 4, in the case of extra-Union exports; or

(b) have entered the statistical territory of the Member State of import, in the case of intra-Union imports, or the statistical territory of the Union specified in Section 4, in the case of extra-Union imports.

2.‘Internal mode of transport’, if applicable, means the active means of inland transport by which the goods have left the place of departure, on export, or are presumed to have reached the place of arrival, on import.

3.‘Container’ means information about whether or not the goods are transported in containers when crossing the border of the statistical territory of the Union.

4.The breakdown of the mode of transport is specified in Table 2 of Part C to Annex I to this Regulation.

Section 16 Partner operator in the Member State of import

The partner operator in the Member State of import shall be the taxable person or non-taxable legal person identified by individual identification number allocated to that person in accordance with Article 214 of Council Directive 2006/112/EC, in the Member State of import,

(a) who has declared intra-Union acquisition of goods in accordance with Article 251(c) of Council Directive 2006/112/EC; or failing this

(b) the importer as defined in Section 6.

Section 17 Member State of presumed destination and Member State of actual export

1.Where the goods are released for free circulation or placed under the end-use procedure the Member State of presumed destination shall be the Member State where the goods are located at the time of release into the customs procedure.

However, where it is known, at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, this latter Member State shall be the Member State of presumed destination.

Where goods are placed under the customs inward processing procedure, the Member State of presumed destination shall be the Member State where the first processing activity is carried out.

2.Member State of actual export shall be the Member State where the goods are located at the time of release into the customs procedure.

However, in the case of goods in quasi-export as defined in Section 1(l), the Member State of actual export shall be the Member State from which the goods were brought to the Member State in which the goods are located at the time of their release into the customs procedure.

Where goods are exported subsequent to a customs inward processing procedure, the Member State of actual export shall be the Member State where the last processing activity was carried out.

Section 18 Statistical procedure

‘Statistical procedure’ means the different characteristics used in distinguishing different types of imports and exports, in particular according to their placement under a customs procedure, as specified in Table 3 of Part C to Annex I to this Regulation.

Section 19 Preferential treatment on imports

1.The data on preferential treatment shall be the tariff treatment indicated by the preference code according to the classification laid down by the Union Customs Code.

2.The data shall refer to the preferential treatment applied or granted by the customs authorities.

Section 20 Delivery terms

‘Delivery terms’ mean those provisions of the sales contract which lay down the obligations of the seller and the buyer, respectively, in accordance with the Incoterms of the International Chamber of Commerce.

CHAPTER III

SPECIFIC GOODS OR MOVEMENTS

Section 21 Vessels and aircraft

1.For the purposes of this Section:

(a) ‘vessel’ means finished vessels considered as seagoing in accordance with Chapter 89 of the Combined Nomenclature in force during the reference period, tugs, warships and floating structures;

(b) ‘aircraft’ means finished aeroplanes and other aircraft whose unladen weight exceeds 2 000 kg; other aeroplanes and other aircraft, helicopters, spacecraft, suborbital and spacecraft launch vehicles are not covered by these provisions.

2.European statistics on international trade in goods shall cover only the following exports and imports of vessels and aircraft:

(a) the transfer of economic ownership of a vessel or aircraft from a legal or natural person established in another Member State or non-member country to a legal or natural person established in the reporting Member State. This shall include transfers with a view to breaking up or scrapping a vessel or aircraft. These transactions shall be treated as an import;

(b) the transfer of economic ownership of a vessel or aircraft from a legal or natural person established in the reporting Member State to a legal or natural person established in another Member State or non-member country. This shall include transfers with a view to breaking up or scrapping a vessel or aircraft. These transactions shall be treated as an export;

(c) the transfer of economic ownership of new vessels or aircraft from the Member State or non-member country of construction as defined in Section 1(o) to their first economic owner following their construction;

(d) the exports and imports of vessels or aircraft with a view to or following processing under contract as defined in Section 1(n).

3.For statistics on exports and imports of vessels and aircraft, the following provisions shall apply:

(a) The reference period for exports and imports referred to in point (a), (b) and (c) of paragraph 2 shall be the month when the transfer of economic ownership takes place. The reference period for exports and imports referred to in paragraph 2(d) shall be the calendar month in which the import or export takes place.

(b) The partner Member State or country shall be: (i) the Member State or non-member country where the legal or natural person transferring the economic ownership of the vessel or aircraft is established, on import, or the legal or natural person to whom the economic ownership of the vessel or aircraft is transferred, on export, for the transactions referred to in paragraphs 2(a) and 2(b); (ii) the Member State or non-member country of construction, in the case of new vessels or aircraft, on import; (iii) the Member State or non-member country where the legal or natural person who exercises economic ownership of the vessel or aircraft is established, for the imports of vessels or aircraft with a view of processing under contract, and for the exports of vessels or aircraft following processing under contract; (iv) the Member State or non-member country undertaking the processing for the exports of vessels or aircraft with a view of processing under contract, and for the imports of vessels or aircraft following processing under contract.

(c) The statistical value for exports and imports referred to in point (a), (b) and (c) of paragraph 2 shall be the total amount that would be invoiced – transport and insurance costs excluded – in the event of sale or purchase of the whole vessel or aircraft.

(d) The quantity shall be expressed in supplementary units laid down in the Combined Nomenclature in force during the reference period, for vessels, and in net mass and supplementary units laid down in the Combined Nomenclature in force during the reference period, for aircraft.

4.For the purpose of this Section:

(a) The importer shall be: (i) the legal or natural person to whom the economic ownership of the vessel or aircraft is transferred for the transactions referred to in paragraph 2(a); (ii) the legal or natural person who exercises economic ownership of the vessel or aircraft for the imports of vessels or aircraft following processing under contract; (iii) the legal or natural person who undertakes processing for the imports of vessels or aircraft with a view of processing under contract.

(b) The exporter shall be: (i) the legal or natural person from whom the economic ownership of the vessel or aircraft is transferred for the transactions referred to in paragraph 2(b) and 2(c); (ii) the legal or natural person who exercises economic ownership of the vessel or aircraft for the exports of vessels or aircraft with a view of processing under contract; (iii) the legal or natural person who undertook processing for the exports of vessels or aircraft following of processing under contract.

At the request of the NSA, exporters and importers designated by that authority shall provide the statistical information in accordance with paragraph 3 or proof of incorrectness of such designation.

5.National statistical authorities (NSAs) shall have access to all available data sources which they may need to compile statistics referred to in paragraph 2. In particular, at the request of the NSAs, the authorities responsible for managing the ships and aircraft registers shall provide all the information available.

Section 22 Goods delivered to vessels and aircraft

1.For the purposes of this Section:

(a) ‘delivery of goods to vessels and aircraft’ means the delivery of products for the crew and passengers for consumption during the journey, and for the operation of the engines, machines and other equipment of vessels or aircraft;

(b) a vessel or aircraft shall be deemed to belong to the Member State or non-member country where the legal or natural person who exercises the economic ownership of the vessel or aircraft as defined in Section 1(k) is established. In the context of this Section, the economic ownership may be determined by the country of registration of the vessel or aircraft.

2.European statistics on international trade in goods shall cover only the exports of goods delivered from the statistical territory of the reporting Member State to vessels and aircraft belonging to another Member State or non-member country.

3.For statistics on exports of goods delivered to vessels and aircraft, the following provisions shall apply:

(a) The reference period shall be the month when the goods are delivered to a vessel or aircraft.

(b) A simplified commodity breakdown, as specified in Tables 34 and 35 of Part B of Annex I to this Regulation may be used.

(d) The net mass shall be compiled only for goods belonging to chapter 27 of the Combined Nomenclature in force during the reference period.

Section 23 Goods delivered to and from offshore installations

1.For the purposes of this Section:

(a) ‘offshore installation’ means equipment and devices to be installed, or installed and stationary in the sea outside the statistical territory of any Member State;

(b) ‘goods delivered to offshore installations’ means the delivery of products for the crew, for the operation of engines, machines and other equipment of offshore installation;

(c) ‘goods to be used for the building of offshore installation’ means the delivery of durable goods to build a new or extend an existing offshore installation;

(d) ‘goods obtained from or produced by offshore installations’ means products extracted from the seabed or subsoil, or manufactured by the offshore installation, and goods obtained from the dismantling of the offshore installation; natural gas and electrical energy obtained or produced by offshore installations are not covered by the provisions under this Section but under the provisions of Section 26 and 27 respectively;

(e) an offshore installation shall be deemed to belong to the Member State or non-member country if it is established in an area where the Member State or non-member country has exclusive rights to exploit that seabed or subsoil or has a right to authorise such exploitation.

2.European statistics on international trade in goods shall cover:

(a) imports of goods delivered from: (i) another Member State or non-member country to the reporting Member State’s offshore installation; (ii) another Member State’s or non-member country’s offshore installation to the reporting Member State; (iii) another Member State’s or non-member country’s offshore installation to the reporting Member State’s offshore installation;

(b) exports of goods delivered to: (i) another Member State or non-member country from the reporting Member State’s offshore installation; (ii) another Member State’s or non-member country’s offshore installation from the reporting Member State; (iii) another Member State’s or non-member country’s offshore installation from the reporting Member State’s offshore installation.

3.For statistics on exports and imports of goods delivered to and from offshore installations, the following provisions shall apply:

(a) The reference period shall be the month when the goods are delivered to or from offshore installation.

(b) For goods delivered to offshore installations, a simplified commodity breakdown, as specified in Tables 34 and 35 of Part B of Annex I to this Regulation may be used. For goods obtained from or produced by offshore installations and for goods to be used for the building of offshore installation, the commodity code of the Combined Nomenclature subheadings in force shall be used.

(d) The net mass shall be compiled for goods delivered to offshore installations belonging to Chapter 27 of the Combined Nomenclature in force during the reference period, for goods to be used for the building of offshore installation, and for goods obtained from or produced by offshore installations.

Where applicable, the quantity in the supplementary units laid down in the Combined Nomenclature in force during the reference period for goods to be used for the building of offshore installation, and for goods obtained from or produced by offshore installations shall be compiled.

Section 24 Sea products

1.For the purposes of this Section:

(a) ‘sea products’ means fishery products, minerals, salvage and all other products, if not covered by the provisions of Section 23, which have not yet been landed by seagoing vessels;

(b) a vessel shall be deemed to belong to the Member State or non-member country where the legal or natural person who exercises the economic ownership of the vessel as defined in Section 1(k) is established. In the context of this section, the economic ownership may be determined by the country of registration of the vessel.

2.European statistics on international trade in goods shall cover the following exports and imports of sea products:

(a) the landing of sea products in the reporting Member State’s ports, or their acquisition by vessels belonging to the reporting Member State from vessels belonging to another Member State or non-member country. These transactions shall be treated as imports;

(b) the landing of sea products in another Member State’s or non-member country’s ports from a vessel belonging to the reporting Member State, or their acquisition by vessels belonging to another Member State or non-member country from vessels belonging to the reporting Member State. These transactions shall be treated as exports.

3.For statistics on exports and imports of sea products, the reference period shall be the month when the sea products are landed in a port or the month when the acquisition of the sea products takes place.

4.NSAs shall have access to all available data sources that they may need to apply this Section.

Section 25 Spacecraft

1.For the purposes of this Section, ‘spacecraft’ means satellites and other goods able to travel outside the earth’s atmosphere, and parts of these goods; launch vehicles are not covered by these provisions.

2.The provisions of this section shall apply only to the following exports and imports of spacecraft:

(a) the launching of a spacecraft for which economic ownership has been transferred from a legal or natural person established in the reporting Member State to a legal or natural person established in another Member State or non-member country. This shall include the launching of parts of spacecraft with a view to their assembly outside the earth’s atmosphere. These transactions shall be treated as an export;

(b) the launching of a spacecraft for which economic ownership has been transferred from a legal or natural person established in another Member State or non-member country to a legal or natural person established in the reporting Member State. This shall include the launching of parts of spacecraft with a view to their assembly outside the earth’s atmosphere. These transactions shall be treated as an import.

3.For statistics on exports and imports of spacecraft, the following provisions shall apply:

(a) The reference period shall be the month when the transfer of economic ownership takes place.

(b) In the case of exports to international organisations or space agencies, simplified partner country codes shall be used.

4.NSAs shall have access to all available data sources that they may need to apply this Section.

Section 26 Natural gas

1.For the purposes of this Section ‘natural gas’ means natural gas in gaseous state supplied through natural gas distribution systems.

2.European statistics on international trade in goods shall cover exports and imports of natural gas.

3.For statistics on exports and imports of natural gas, the following provisions shall apply:

(a) The reference period shall be the month of export or import.

(b) The statistical value may be based on estimates.

4.NSAs shall have access to all available data sources which they may need to compile statistics referred to in paragraph 2. NSAs may require that statistical information on exports and imports referred to in paragraph 2 is provided directly by operators established in the reporting Member State which own or operate the national transmission networks for natural gas.

Section 27 Electrical energy

1.For the purposes of this Section, ‘electrical energy’ means electrical energy transferred in border-crossing electricity grids.

2.European statistics on international trade in goods shall cover exports and imports of electrical energy.

3.For statistics on exports and imports of electrical energy, the following provisions shall apply:

(a) The reference period shall be the month of export or import.

(b) The partner Member State or country shall be the neighbouring Member State or non-member country.

(d) The quantity shall be compiled only in supplementary units laid down in the Combined Nomenclature in force during the reference period.

4.NSAs shall have access to all available data sources which they may need to compile statistics referred to in paragraph 2. NSAs may require that statistical information on imports and exports referred to in paragraph 2 is provided directly by operators established in the reporting Member State which own or operate the national transmission network for electrical energy.

CHAPTER IV

SPECIFIC PROVISIONS FOR THE EXCHANGE OF CONFIDENTIAL DATA ON INTRA-UNION EXPORTS OF GOODS

Section 28 Collection and compilation of the statistical information to be exchanged

1.For the collection and compilation of the statistical information on intra-Union exports of goods referred to in Article 11(2) of Regulation 2019/2152 and set out in Article 12 of Regulation 2019/2152, the provisions of Chapter I (General provisions) and Chapter III(Specific goods or movements) of this Annex shall apply.

2.For the specification of the measurement unit, the classification and breakdown of the statistical information on intra-Union exports of goods to be exchanged, the provisions of Table 34 in Part B of Annex I to this Regulation shall apply.

However, for the breakdown by nature of transaction, a combination of the code numbers in column A and their sub-divisions in column B of Table I of Part C of Annex I shall apply.

3.In the case of information falling under military secrecy, in compliance with the definitions in force in the Member States, Member States may exchange less detailed information than indicated in Table 34 in Part B of Annex I to this Regulation or may be exempted entirely from the obligation to exchange information falling under military secrecy.

4.Goods delivered to vessels and aircraft as referred to in Section 22 of this Annex, goods delivered to offshore installations as referred to in Section 23(1)(b) of this Annex, and exports of spacecraft to international organisations or space agencies as referred to in Section 25 of this Annex may be excluded from the exchange of statistical information if the partner Member State is not specified.

Section 29 Application of the coverage rate

Member States shall ensure that the statistical information referred to in Article 11(2) of Regulation 2019/2152 and set out in Article 12(1) of Regulation 2019/2152, covers at least 95 % of the value of the total intra-Union exports of goods of each Member State to the sum of all other Member States together, over each reference year.

Section 30 Statistical data elements

1.For the specification of the statistical data elements listed in Article 13(1) of Regulation 2019/2152, the provisions of Chapter II (Specification of statistical data elements) of this Annex shall apply.

2.For the purpose of the specification of the statistical data elements for the specific goods or movements, the provisions of Chapter II (Specification of statistical data elements) of this Annex may be adapted.

Section 31 Simplification measures

1.When collecting the statistical information referred to in point (a) of Article 12(1) of Regulation 2019/2152, from the reporting units for statistics on intra-Union exports of goods as referred to in Section 7(1), Member States may provide for the simplification of the statistical data elements as specified in this Section.

2.Member States may exempt reporting units from providing information about the quantity of the goods. In this case, Member States shall estimate the net mass and, where applicable, the supplementary unit according to the Combined Nomenclature in force during the reference period.

3.For the purpose of this paragraph, ‘consignment’ means all transactions during the reference month which are subject of the same invoice.

Member States may grant the following simplifications to small and medium-sized traders, or for consignments whose value is less than EUR 1 000 :

(a) the reporting units may report the statistical information on the commodity without breakdown;

(b) Member States may exempt the reporting units from providing the statistical information on the quantity of the goods, the country of origin and the nature of transaction.

4.For the purpose of this paragraph:

— ‘motor vehicle parts’ means parts falling within Chapter 87 of the Combined Nomenclature in force during the reference period;

— ‘aircraft parts’ means parts falling within Chapter 88 of the Combined Nomenclature in force during the reference period.

For motor vehicle and aircraft parts:

(a) the reporting units may report the statistical information on the commodity at the chapter level of the Combined Nomenclature in force during the reference period;

(b) Member States may exempt the reporting units from providing the statistical information on the quantity of the goods. In this case, Member States shall estimate the net mass not collected from the reporting units.

5.For the purpose of this paragraph:

— ‘industrial plant’ means a combination of machines, apparatus, appliances, equipment, instruments and materials which together make up large-scale, stationary units producing goods or providing services;

— ‘component part’ means a delivery for an industrial plant which is made up of goods which all belong to the same chapter of the Combined Nomenclature in force during the reference period.

On condition that the overall statistical value of a given industrial plant exceeds 3 million EUR, unless they are complete industrial plants for re-use:

(a) reporting units may report the statistical information on the commodity at the chapter level of the Combined Nomenclature in force during the reference period;

6.The value of the exports of the reporting units for statistics on intra-Union exports of goods benefitting from the simplifications according to paragraphs 2, 3, 4 and 5 may not exceed a maximum of 5 % of the statistical value of intra-Union exports of goods exchanged in accordance with Article 12(2) of Regulation 2019/2152, over each reference year.

7.Member States may exempt the reporting units for statistics on intra-Union exports of goods from providing information about the ID number of the partner operator in the Member State of import only where:

(a) the reporting unit, for instance in the context of triangular trade, is unable to provide information about the ID number of the partner operator in the Member State of import;

(b) the ID number of the partner operator in the Member State of import cannot be determined. This simplification is limited to: — sales to taxable persons or non-taxable persons, including private individuals, who are not registered for VAT purposes; — specific goods or movements as referred to in Chapter III of this Annex.

8.Member States may exempt the reporting units for statistics on intra-Union exports of goods from specifying the country of origin only where this information is available or can be deduced from other sources and does not require estimates.

9.Where there is a supplementary unit mentioned according to Section 11, Member States may exempt the reporting units from specifying the net mass.

In this case, Member States shall estimate the net mass not collected from the reporting units.

10.NSAs:

(a) may refuse or limit the application of the simplification measures under this section if they consider that the aim of maintaining a satisfactory quality of statistical information overrides the desirability of reducing the reporting burden;

(b) may require reporting units to ask in advance to be allowed to make use of the simplification.

Section 32 Metadata relevant for the use of the exchanged data in the compilation of statistics

1.The NSA of the Member State of export shall provide to the NSA of the Member State of import the following metadata:

(a) ‘operational metadata’ relevant for checking the integrity of the data files with the exchanged statistical information;

(b) ‘process metadata’ with information on national compilation methods and practices relevant for the use of the exchanged statistical information.

2.The NSA of the Member State of export shall provide to the NSA of the Member State of import and to the Commission (Eurostat) ‘monitoring metadata’ with information on the total value of intra-Union exports of goods, relevant for monitoring the quality of the exchanged statistical information.

3.The monitoring metadata shall reflect all statistical information referred to in Article 11(2) of Regulation (EU) 2019/2152 and set out in Article 12(1) of Regulation (EU) 2019/2152, included and not included, respectively, in the exchanged statistical information transmitted for each reference month in accordance with Section 33.

The information on the value of intra-Union exports of goods included in the statistical information transmitted shall be broken down by partner Member State and by commodity at the chapter level of the Combined Nomenclature in force during the reference period.

The information on the value of intra-Union exports of goods not included in the statistical information transmitted may be based on estimates and shall be broken down by partner Member State and at minimum by commodity at the chapter level of the Combined Nomenclature in force during the reference period.

Where the partner Member State is not specified according to Section 28(3) and 28(4), the information on the value of intra-Union exports of goods shall be broken down by commodity at the chapter level of the Combined Nomenclature in force during the reference period. However, where the information falling under military secrecy is excluded entirely from the statistical information transmitted according to Section 28(3), only the total monthly statistical value of the intra-Union exports shall be provided in the monitoring metadata.

Section 33 Timetable for the provision of the statistical information and metadata

1.The NSA of the Member State of export shall provide to the NSA of the Member State of import the statistical information referred to in Article 11(2) of Regulation 2019/2152 and set out in Article 12(1) of Regulation 2019/2152 at the latest 30 calendar days after the end of the reference month.

2.Where additional statistical information becomes available to the NSA of the Member State of export after the deadline referred to in paragraph 1, the NSA of the Member State of export shall provide this additional statistical information to the NSA of the Member State of import as soon as possible and at the latest 30 calendar days after the end of the month in which the additional statistical information became available.

3.Where the statistical information already exchanged is subject to revision, the NSA of the Member State of export shall provide the revised statistical information as soon as possible and at the latest 30 calendar days after the end of the month in which the revised statistical information became available.

4.The NSA of the Member State of export shall provide to the NSA of the Member State of import:

(a) operational metadata as referred to in point (a) of Section 32(1) at the same time as the statistical information to which the metadata refer;

(b) process metadata as referred to in point (b) of Section 32(1) as soon as possible, and at the latest when the statistical information for the first reference month of the year to which the process metadata refer is transmitted; In the case of major methodological or other changes impacting the quality of the statistical information provided, an update of the process metadata shall be transmitted as soon as possible, and at the latest when the statistical information for the first reference month of the year to which the process metadata refer is transmitted.

(c) monitoring metadata as referred to in Section 32(2) at the latest 35 calendar days after the end of the reference month. Where additional statistical information becomes available for a specific reference month or where the statistical information already exchanged is subject to revision, revised monitoring metadata shall be provided at the latest 35 calendar days after the end of the month in which the additional or revised statistical information became available.

Section 34 Confidentiality measures

1.The statistical information provided by the NSA of the Member State of export in accordance with Article 11(2) of Regulation 2019/2152 shall be available only to the NSAs of the Member State to which the data relate.

2.Only NSAs that need the statistical information provided in accordance with Article 11(2) of Regulation (EU) 2019/2152 to develop, produce and disseminate European statistics within their respective sphere of competence may receive this statistical information.

Section 35 Security measures

In accordance with Article 10(2) of Commission Decision (EU, Euratom) 2015/443 (⁶), in order to be entitled to receive statistical information and metadata in accordance with Article 11 of Regulation (EU) 2019/2152, the NSAs receiving or processing this statistical information and metadata in the Member State of import must ensure that their IT systems are protected at a level equivalent to the Commission’s communication and information systems security policy as set out in Commission Decision (EU, Euratom) 2017/46 (⁷), its implementing rules and corresponding security standards.

Section 36 Data protection

With regard to the processing of personal data within the framework of this Annex, the NSAs shall carry out their tasks for the purposes of this Annex in accordance with Regulation (EU) 2016/679 (⁸).

With regard to the processing of personal data by the Commission (Eurostat) within the framework of this Annex, it shall comply with Regulation (EU) 2018/1725 (⁹).

Section 37 Format of the confidential data exchanged and procedure for the exchange

1.The statistical information and metadata exchanged in the context of this Chapter shall be exchanged in electronic form and transmitted or uploaded through the Commission’s (Eurostat’s) single entry point for data and, where appropriate, for metadata.

2.Member States should implement the exchange standards in accordance with the implementation guidelines supplied by the Commission (Eurostat).

Appendix

List of goods and movements excluded from European statistics on international trade in goods

(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 or was planned or carried out, — the expected duration of the temporary use was or is not intended to be longer than 24 months, — the intra-Union export/import has not to be declared as an intra-Union supply/acquisition for VAT purposes or no change of ownership took place or is intended to take place for extra-Union export/import;

(d) goods moving between: — a Member State and its territorial enclaves in other Member States or non-member countries, and — the host Member State and territorial enclaves of other Member States, non-member countries or international organisations. Territorial enclaves include embassies, consulates, military bases and scientific bases outside the territory of the mother country;

(e) goods used as carriers of customised information, including software;

(f) data and software downloaded from the internet;

(g) goods supplied free of charge which are themselves 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) goods for and after repair or maintenance and replacement parts that are incorporated in the framework of the repair or maintenance and replaced defective parts;

(i) means of transport travelling in the course of their work, including spacecraft launchers at the time of launching;

(j) goods declared orally to Customs authorities which are either of a commercial nature provided that their value does not exceed the extra-Union trade statistical threshold of EUR 1 000 in value or 1 000 kg in net mass, or of a non-commercial nature;

(k) goods released for free circulation after being subject to the customs procedures of inward processing are excluded from extra-Union trade in goods;

(l) periodicals under subscription;

(m) Personal property belonging to natural persons transferring their normal place of residence; trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage; personal property acquired by inheritance; school outfits, educational materials and related household effects; coffins containing bodies, funerary urns containing the ashes of deceased persons, and ornamental funerary articles transported with the coffins and urns; goods for charitable or philanthropic organisations and goods for the benefit of disaster victims.

ANNEX VI

Section 1 General Provisions

1.The Commission shall publish a Compilers Guide for European statistics on international supply of services by mode of Supply (MoS). The MoS Compilers Guide will complement the Manual on Statistics of International Trade in Services 2010 (MSITS 2010) and the MSITS 2010 Compilers Guide.

2.The first edition of the MoS Compilers Guide will be published by end 2021. A revised second edition will be published by end 2023.

3.The first edition of the MoS Compilers Guide will describe the generic estimation methods that can be used to estimate Modes of Supply, including methods to estimate goods values and distribution services. The simplified approach of the MSITS 2010 is the starting point for such methods. The generic estimation methods are based on statistical modelling and estimation methods, other business statistics, and administrative data sources. Generally, these approaches do not rely on country-specific assumptions and/or evidence, and they can be used irrespective of the country.

4.The revised second edition of the Compilers Guide will contain recommended methods that can be used to estimate Modes of Supply, goods values and distribution services, using all available sources, and modelling techniques. The recommended methods are approaches that can be used to further refine the generic estimation methods, taking into account the specific administrative and economic situation of a country. Several approaches will be provided, to cover all typical setups.

5.After four years of implementation, the Commission (Eurostat) in consultation with the NSAs of the Member States will decide if there is a need to revise the Eurostat/OECD Compilers Guide for statistics on Services Trade by Enterprise Characteristics (STEC).

Section 2 Definitions of variables and breakdowns

For the purposes of European statistics on international trade in services by enterprise characteristics and on international supply of services by modes the following definitions of variables and breakdowns shall apply.

Services are the result of a production activity that changes the conditions of the consuming units, or facilitates the exchange of products or financial assets. Services are not generally separate items over which ownership rights can be established and cannot generally be separated from their production.

The international supply of services includes:

— Trade in services between residents and non-residents (corresponding to Modes 1, 2 and 4 as defined in Section 2, II) and

— Supply of services through the operations of foreign affiliates (Mode 3 as defined in Section 2, II).

I. Variables

Imports and acquisition of services consist of the value of all services rendered by non-residents to residents and the value of services supplied internationally to residents through foreign affiliates established in the reporting economy. Services rendered by non-residents to residents comprise Modes 1, 2 and 4 and services supplied to residents through foreign affiliates established in the reporting economy correspond to Mode 3, as defined in paragraph II.1.

Exports and provision of services consist of the value of all services rendered by residents to non-residents and the value of services supplied internationally to residents of another country by means of establishing a foreign affiliate (controlled by a resident unit) in that country. Services rendered by residents to non-residents comprise Modes 1, 2 and 4 and services supplied through a foreign affiliate correspond to Mode 3, as defined in paragraph II.1.

The ‘statistical value’ for services is defined as the value of services traded between residents and non-residents at market prices. Market prices refer to the current exchange value, that is, the values at which services are exchanged or else could be exchanged for cash taking into account any rebates, refunds or other adjustments.

Thus, the statistical value of imports by enterprises is the value, at market prices, of the total services supplied by non-resident to residents.

Thus, the statistical value of exports by enterprises is the value, at market prices, of the total services supplied by resident to non-residents.

II. Breakdowns

Services supplied internationally can be broken down by the following four modes of supply:

Mode 1: Cross-border supply – it takes place when a service is supplied ‘from the territory of one country into the territory of any other country’. This is similar to trade in goods where the product is delivered across borders and the consumer and the supplier remain in their respective territories.

Mode 2: Consumption abroad – it takes place when the service is supplied ‘in the territory of one country to the service consumer of any other country’, which means that either the consumer or his property is abroad. Tourist activities such as visits to museums and theatres, and travel abroad to receive medical treatment or follow language courses, are typical examples. Services such as ship repair abroad, where only the property of the consumer moves, or is situated abroad, are also covered.

Mode 3: Commercial presence – it takes place through supply of a service ‘by a service supplier of one country, through commercial presence in the territory of any other country’. It is often necessary for services suppliers to establish a commercial presence abroad to ensure closer contact with the consumer at the various stages of production, distribution, marketing, sale and delivery as well as into context of after-sales services. Commercial presence in a market abroad covers not only juridical persons in the strict legal sense, but also legal entities that share some of the same characteristics, such as representative offices and branches. Relevant in this context are, for example, financial services provided by a branch or subsidiary of a foreign bank, medical services provided by a foreign-owned hospital and courses offered by a foreign-owned school.

Mode 4: Presence of natural persons – it takes place when an individual is temporarily present in the territory of an economy other than his own to provide a commercial service. Mode 4 is defined as the supply of a service ‘by a service supplier of one country, through presence of natural persons in the territory of any other country’. Mode 4 is generally understood as covering:

— Contractual service suppliers, whether employees of a foreign service supplier or self-employed;

— Intra-corporate transferees and foreign employees directly recruited by foreign established companies;

— Service sellers who enter the host country to establish contractual relationships for a service contract, or persons responsible for setting up commercial presence.

The requested EBOPS components, complementary groupings and detailed components follow EBOPS 2010 and MSITS 2010 and are defined below:

Manufacturing services on physical inputs owned by others includes activities such as processing, assembly, labelling and packing that are undertaken by enterprises that do not own the goods. Examples include oil refining, liquefaction of natural gas and assembly of clothing and electronics. Excluded are the assembly of prefabricated construction (included in construction) and labelling, and packing incidental to transport (included in transport services).

The manufacturing is undertaken by an entity that does not own the goods and that is paid a fee by the owner. The ownership of the goods does not change, so no general merchandise transaction is recorded between the processor and the owner. Only the fee charged by the processor is included under this item, although such a fee may include the cost of materials purchased by the processor.

An international trade element exists where the work done is by a resident of one economy for the owner of the goods who is resident in another economy. The treatment of these services is not conditional on whether the goods were previously or subsequently in the physical possession of the owner or not.

Maintenance and repair services n.i.e. includes maintenance and repair work by residents on goods that are owned by non-residents (and vice versa). The repairs may be performed at the site of the repairer or elsewhere. Maintenance and repairs on ships, aircraft and other transport equipment are included in this item. Cleaning of transport equipment is included in transport services. Construction repairs and maintenance are included under construction. Maintenance and repairs of computers are included under computer services.

The value recorded for maintenance and repairs is the value of the repair work done, not the gross value of the goods before and after repairs. The value of maintenance and repairs encompasses any parts or materials supplied by the repairer and included in the price (parts and materials charged separately are excluded from services and included in general merchandise). Both minor repairs that maintain the item in working order and major repairs that extend the efficiency or capacity of the good or extend its life are included. No distinction is made between those repairs included by the customer in intermediate consumption and those included in capital formation.

Transport covers the process of carriage of people and objects from one location to another as well as related supporting and auxiliary services and rentals (charters) of carriers with crew. Also included are postal and courier services. Transport can be classified according to mode of transport and what is carried (passengers or freight).

A transport provider may subcontract in order to be able to use the services of other operators in providing part of the final transport service. Such services should be recorded on a gross basis. For example, a courier service provider might contract separately with more than one transport operator. Commissions payable by providers of transport services to an agent should be separately recorded.

Sea transport covers all international freight and passenger transport services undertaken by seagoing vessels but does not include transport by underwater pipelines (included in pipeline transport) and cruise fares (included in travel).

Air transport covers all international freight and passenger transport services provided by aircraft.

Cover all transportation services not provided by sea or air. It comprises the following modes of transport:

Space transport includes satellite launches undertaken by commercial enterprises for the owners of the satellites (such as telecommunication enterprises) and other operations performed by operators of space equipment, such as transport of goods and people for scientific experiments. Also included are space passenger transport and the payments made by an economy in order to have its residents included for transport by the space vehicles of another economy.

Rail transport covers international transport by trains.

Road transport covers international freight transport by lorries and trucks and international passenger transport by buses and coaches.

Inland waterway transport covers international transport on rivers, canals and lakes. Included are waterways that are internal to one country and those that are shared among two or more countries.

Pipeline transport covers the transport of goods in pipelines, such as the transport of petroleum and related products, water and gas. Excluded are distribution services, typically from substations to the consumer, for water, gas and other petroleum products (included in other business services n.i.e.), and the value of the products transported (included in general merchandise).

Electricity transmission covers the movement or transfer of electric energy at high voltage over an interconnected group of lines and associated equipment between points of supply and the points at which it is transformed to low voltage for delivery to consumers or delivery to other electric systems. Transmission is considered to have ended when the electricity enters distribution facilities of an electric system that deliver electricity to end-users for consumption. The electricity itself is excluded (included in general merchandise) as is the electricity distribution, which is the delivery of electricity from the substation to the consumer (included in other business services n.i.e.).

Other supporting and auxiliary transport services covers all other transport services that cannot be allocated to any of the components of transport services previously described.

Postal and courier services covers the pickup, transport and delivery of letters, newspapers, periodicals, brochures, other printed matter, parcels and packages. It also includes post office counter services, such as sales of stamps, poste restante services and telegram services and mailbox rental services

Additional information on the value of freight transport services provided by residents to non-residents and vice versa is needed to complement the freight transport data compiled according to the f.o.b./f.o.b. valuation principles for goods. This information is useful because it represents the actual market transactions as they occur, with no correction, adjustment or estimation.

In this case, the transport service is recorded if, and only if, a transaction in transport services occurs between a resident and a non-resident. The recording of the separate transport service depends on the delivery terms that are specified in the contract for the sale or purchase of the goods and realized in the market transaction.

When the transportation contract is made between two residents for transport services to be provided on an exported good, the transport service would be excluded based on this measurement method but a part of it would be included if the balance of payments principles were to be applied. This occurs, for example, when the delivery terms specified in the contract for the sale or purchase of a good are franco domicile (‘carriage paid’) and when the exporter has contracted with a resident of the exporting economy to provide the transportation service. The transaction-based measurement method would apply in the case where:

— A contract to provide transport services is made between a resident and a non-resident and the delivery term is specified as ex-works. The full transport service is recorded, including that part of the transportation service provided before the border of the exporting economy.

— Transport services occur between residents and non-residents relating to crosstrade and coastal navigation, or cabotage.

The component of EBOPS 2010 differs from most internationally traded services in that it is transactor-based. Unlike most services in EBOPS, travel is not a specific product; rather, it encompasses a range of goods and services consumed by non-residents in the economy that they visit. Travel is defined as covering goods and services for own use or to be given away, acquired from an economy, by non-residents during visits to that economy. It covers stays of any length, provided that there is no change in residence.

The most common goods and services entered under travel are accommodation, food, beverages and transport purchased within the economy visited (all of which are consumed in the supplying economy). Gifts, souvenirs and other articles that are purchased for own use and that may be taken out of the economies visited are also included.

In line with the accrual principle, goods and services acquired during the visit, but paid for earlier or later, are included in travel. Goods and services may be acquired by being paid for by the person going abroad, paid for on his or her behalf, provided without a quid pro quo (for example, free room and board received: in such a case, there is also a corresponding transfer) or produced on own account (as in some cases of ownership of real estate and time-share accommodation).

Construction covers the creation, management, renovation, repair or extension of fixed assets in the form of buildings, land improvements of an engineering nature and other constructions such as roads, bridges and dams. It also includes related installation and assembly work, site preparation and general construction as well as specialized services such as painting, plumbing and demolition.

Construction is valued on a gross basis, that is, inclusive of all goods and services used as inputs to the work, other costs of production and the operating surplus that accrues to the owners of the construction enterprise. This valuation principle is the same as that which applies in the valuation of all production (of both goods and services), as described in the 2008 SNA.

When a construction company provides its services abroad through a physical presence over a long term period (more than 12 months) but without creating a legal entity in the country of the client, and if the operations are substantial enough, then the compiler may need to consider that a notional institutional unit needs to be considered from a statistical point of view. In this case, the corresponding international transactions will not be considered as trade in services (such transactions will be recorded as foreign direct investment financial flows, income and position, and the data corresponding to its operations should be considered as FATS). If the above conditions are not met, the international transactions will be considered trade in services between residents and non-residents.

Insurance and pension services covers the provision to non-residents of various types of insurance by resident insurance enterprises, and vice versa.

Insurance provides individual units (Governments, enterprises and households) exposed to certain risks with financial protection against the consequences of the occurrence of specified events. In addition, insurers often act as financial intermediaries who invest funds collected from these units in financial or other assets in order to meet future claims.

Pension funds are established to provide benefits for retirement or invalidity of specific groups of employees. They are similar to insurance in that they act as intermediaries with regard to investing the funds for their beneficiaries and redistribute some risks.

Insurance and pension services include the following sub-components: direct insurance; reinsurance; auxiliary insurance; pension services and standardized guarantee services.

Financial services covers financial intermediation and auxiliary services, except those of insurance enterprises and pension schemes. These services include those usually provided by banks and other financial intermediaries and auxiliaries. Included are services provided in connection with transactions in financial instruments, as well as other services related to financial activity, encompassing, inter alia, deposit taking and lending, letters of credit, credit card services, commissions and charges related to financial leasing, factoring, underwriting and clearing of payments. Also included are financial advisory services, custody of financial assets or bullion, financial asset management, monitoring services, convenience services, liquidity provision services, risk assumption services other than insurance, merger and acquisition services, credit rating services, stock exchange services and trust services.

Financial services may be charged for by: explicit charges; margins on buying and selling transactions; asset management costs deducted from property income receivable, in the case of asset-holding entities; or margins between the interest rate and the reference rate on loans and deposits (referred to as financial intermediation services indirectly measured (FISIM)).

For financial intermediaries, the balance between explicit and implicit charges may vary over time and from institution to institution; thus, data on both are needed to obtain a complete picture of their supply of services.

Charges for the use of intellectual property not included elsewhere include:

— Charges for the use of proprietary rights (such as patents, trademarks, copyrights, industrial processes and designs including trade secrets and franchises). These rights can arise from research and development, as well as from marketing; and

— Charges for licences to reproduce or distribute intellectual property embodied in produced originals or prototypes (such as copyrights on books and manuscripts, computer software, cinematographic works and sound recordings) and related rights (such as for live performances and television, cable, or satellite broadcast).

Computer and telecommunication services are defined in terms of the nature of the service, not the method of delivery. Telecommunications, computer, and information services be further disaggregated into three sub-components: telecommunications services, computer services and information services.

Telecommunications services covers the broadcast or transmission of sound, images, data, or other information by telephone, telex, telegram, radio and television cable transmission, radio and television satellite, electronic mail, facsimile, etc., and includes business network services, teleconferencing and support services. It does not include the value of the information transported. Also included are mobile telecommunications services, internet backbone services and online access services, including the provision of access to the internet. Excluded are installation services for telephone network equipment (included in construction), and database services (included in information services).

Computer services consists of hardware- and software-related services and data processing services

Information services is divided into news agency services and other information services:

— News agency services includes the provision of news, photographs and feature articles to the media

— Other information services includes database services, such as database conception, data storage, and the dissemination of data and databases (including directories and mailing lists), both online and through magnetic, optical or printed media and web search portals (encompassing search engine services that find internet addresses for clients who input keyword queries). Also included are: direct non-bulk subscriptions to newspapers and periodicals, whether by mail, electronic transmission or other means; other online content provision services; and library and archive services. (Bulk newspapers and periodicals are included under general merchandise).

Downloaded content that is not software or an audiovisual or related product is included in information services.

This category includes: Research and development services, Professional and management consulting services, Technical, trade-related, and Other business services.

Research and development services covers those services that are associated with basic research, applied research and experimental development of new products and processes and covers activities in the physical sciences, the social sciences and the humanities.

Professional and management consulting services include: 10.2.A. Legal services, accounting, management consulting, managerial services, and public relations services; and 10.2.B. Advertising, market research, and public opinion polling services.

Services for the general management of a branch, subsidiary or associate provided by a parent enterprise or other affiliated enterprise are often included in legal, accounting, management consulting, and public relations services.

Advertising, market research, and public opinion polling services transacted between residents and non-residents, includes the design, creation and marketing of advertisements by advertising agencies; media placement, including the purchase and sale of advertising space; exhibition services provided by trade fairs; the promotion of products abroad; market research; telemarketing; and public opinion polling on various issues.

These comprise: Architectural, engineering, scientific and other technical services; Waste treatment and de-pollution, agricultural and mining services; Operating leasing services; Trade-related services and Other business services n.i.e.

Waste treatment and de-pollution, agricultural and mining services is broken down into three parts: waste treatment and de-pollution services; services incidental to agriculture, forestry and fishing; and services incidental to mining, and oil and gas extraction.

Operating leasing services encompasses the activity of renting out a produced asset under an arrangement that provides use of the asset to the lessee, but does not involve the bulk transfer of risks and benefits of ownership to the lessee. The services include resident/nonresident leasing (rental) and charters without crew, of ships, aircraft and transport equipment, such as railway cars, containers and rigs. Operating lease payments relating to other types of equipment are also included and may be distinguished by the following characteristics:

— The lessor normally maintains a stock of assets that users can hire or rent on demand, or at short notice

— The assets may be rented out for varying periods and the lessee may renew the rental when the period expires

— The lessor is frequently responsible for maintenance and repair of the asset as part of the service that is provided to the lessee.

Trade-related services covers commissions on goods and service transactions payable to merchants, commodity brokers, dealers, auctioneers and commission agents. These services include, for example, the auctioneer’s fee or agent’s commission on sales of ships, aircraft and other goods. If the trader owns the goods being sold, the trader’s margin is generally included indistinguishably in the value of the goods.

Any margins not included in the f.o.b. price of the goods are included in trade-related services. Excluded from trade-related services are franchising fees (included in charges for the use of intellectual property n.i.e.); brokerage on financial instruments (included in financial services); and transport-related charges, such as agency commissions (included in transport).

Other business services n.i.e. includes distribution services for water, steam, gas and petroleum products as well as distribution services for electricity, where these are identifiable separately from transmission services (transmission of these products is recorded under transport); air conditioning supply; placement of personnel (the services provided by these personnel are recorded under the relevant services item); security and investigative services; translation and interpretation; photographic services; building cleaning; real estate services to businesses; and any other business services that cannot be classified to any of the business services listed above.

These include Audiovisual and related services and Other personal, cultural and recreational service.

Audiovisual and related services covers services associated with audiovisual activities (movies, music, radio and television) as well as services relating to the performing arts.

This category comprises: Education services, Health services, Heritage and recreational services and Other personal services.

Government goods and services n.i.e. covers:

— Goods and services supplied by and to enclaves, such as embassies and military bases

— Goods and services acquired from the host economy by diplomats, consular staff and military personnel located abroad and their dependants

— Services supplied by and to Governments and not included in other categories of services

Total trade-related transactions encompasses all transactions relating to the distribution services of goods and services. It includes the commissions on goods and services transactions payable to merchants, commodity brokers, dealers, etc., who do not own the goods that they buy and sell (included in trade-related services), as well as the traders’ margins. The margins of wholesalers and retailers are generally included indistinguishably in the value of products sold (including for goods under merchanting) and are not presented separately in the balance of payments statistics.

Total trade-related transactions includes:

(a) Trade-related services

(b) The estimated distribution services included in the value of products sold (including goods under merchanting).

Distributions services include the trade margins of wholesalers and retailers.

In the 2008 SNA, wholesalers and retailers are defined as entities that purchase and resell goods with no, or only minimal, processing (for example, cleaning and packaging). They supply a service to producers and consumers of goods by storing, displaying and delivering a selection of goods in convenient locations, thus making them easy to buy. Their output is measured by the total value of trade margins realized on the products that they purchase for resale. The margins that represent those distribution services either are included in the f.o.b. values of the goods to which they relate, or are provided by the importer.

EBOPS 2010 Main Components	EBOPS 2010 Detailed components
1. Manufacturing services on physical inputs owned by others
2. Maintenance and repair services n.i.e.	Optional: 2.a Of which: goods
3. Transport Optional: Valuation of freight transport services on a transaction-basis	3.1. Sea transport
3.2. Air transport
3.3. Other modes of transport
3.4. Postal and courier services
4. Travel	4.a. Of which: goods
5. Construction	5.a. Of which: goods
6. Insurance and pension services
7. Financial services
8. Charges for the use of intellectual property n.i.e.
9. Telecommunications, computer, and information services	9.1. Telecommunications services
	9.2. Computer services
	9.3. Information services
10. Other business services	10.1. Research and development services
	10.2. Professional and management consulting services
	Optional items:
	10.2.1. Legal, accounting, management consulting, and public relations services;
	10.2.2. Advertising, market research, and public opinion polling services
	10.3. Technical, trade-related, and other business services
	Optional items:
	10.3.1. Architectural, engineering, scientific, and other technical services;
	10.3.2. Waste treatment and de-pollution, agricultural and mining services;
	10.3.3. Operating leasing services;
	10.3.4. Trade-related services;
	10.3.5. Other business services n.i.e.
11. Personal, cultural and recreational services	11.1. Audiovisual and related services
	11.2. Other personal, cultural and recreational services
12. Government goods and services, n.i.e	12.a Of which goods
EBOPS 2010 complementary grouping C. Total trade-related transactions (optional item) C.a Trade-related services (item 10.3.4 – optional item) C.b Distribution services

The following breakdown describes the suggested level of detail for the voluntary data transmission by the CPA classification.

CPA is the European classification of products (goods and services) by activity. Under CPA, each product is assignable to a single heading of the classification of activities. It is therefore allocated to the economic activity, which produces it. As a result, CPA has the same structure as the classification of economic activities (NACE) and is used in National Accounts.

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