Intrastat

1. What Is Intrastat?

 Intrastat is the system created for collecting statistical data on the trade with goods between Member States of European Union (EU).

 When a country become a Member State and part of the Single Market, the customs control over the goods movement between this country and the other Member State, so that the traders will no longer be obliged to fill in customs declaration for these goods.

 To replace this data source, was created and developed the Intrastat system, for collecting statistical data directly from trade operators from EU Member States which undertake activities of exchange of goods with other EU Member States. The Intarstat statistical system, is operational at EU level since the 1st of January 1993 and it is based on Regulations applicable in all EU Member States. Regulations in force are: Council Regulation no. 638/2004, regarding statistics on the trade between EU Member States ammended by Council Regulation 222/2009 Commission Regulation no. 1982/2004 for implementing Council Regulation no. 638/2004 with subsequent modifications.


2. Who declares Intrastat?

 There are two categories of companies:

  • Companies which in the previous year exceeded the value of thresholds set up for the current year will send Intrastat declaration for all months of the current year
  • Companies which in the current year exceed the value of thresholds will send Intrastat declaration starting with the month in which they exceeded the thresholds.

 The thresholds represents limits expressed in value of intracommunity trade, below which companies are exempted to transmit Intarstat declaration. The statistical thresholds are set separately for each flow and may have different values for arrivals and dispatches of goods.

 The information on INTRASTAT threshold is published yearly in the Romanian Official Gazette, at the end of the previous year for the one for which thresholds are in force. For the year 2010, the Intrastat thresholds are:


 For the year 2010, the Intrastat thresholds are:

  • for intra-community arrivals: 300 000 RON
  • for intra-community dispatches: 900 000 RON

 The provider of statistical information must transmit monthly to NIS, in electronic format, a statistical declaration in which are used the following specific notions:

  • Arrival of good: good arrived in Romania from EU Member States.
  • Dispatches of goods: goods dispatched from Romania to EU Member States

 Eurostat Western society, comes to help companies obliged law to declare the flow of goods through Intrastat by:

  • Collecting documents from your headquater;
  • Correct classification of goods under the Customs Tariff;
  • Calculate gross / net value of products;
  • Declaring individual / invoice / delivery giving you a clear and accurate records of the flow of goods / consignments;
  • Monthly declare of all flows of goods through a cumulative/ monthly statement;
  • Evidence of financial trance catalog, monthly or yearly, on intra-Community transactions;
  • Financial evidence of global transactions:
    - Intracommunitary under Intrastat declarations;
    - Extracommunitary as import or export customs declarations;

    •  Intrastat Declaration only submit applications electronically using information provided by INS.


    ABOUT EORI

    Identification number and operators

    1. What is a EORI number?

    EORI number is a unique number in the European Community, the customs authorities or other authorities designated by Member States is attributed to economic operators and other stakeholders to use it from July 1, 2009 to all customs operations performed by them throughout the European Union.

    2. The reason for EORI

    EORi was introduced to award a number of registration and identificationfor each business operator and, where appropriate, other persons to serve as their common reference in their relations with customs authorities throughout the Community and to exchange information between customs and between customs and other competent authorities.

    3. Legal Basis

    To introduce EORI the Commission adopted a draft Regulation (Document TAXUD no. 1435/2007) amending Regulation (EEC) no. 2454/93 laying down provisions for implementing Regulation (EEC) no. 2913/92 establishing the Community Customs Code, the project to be published in the Official Journal.

    4. Date of implementation

    July 1, 2009

    5. Who is required to obtain the number EORI?

    Persons who are required to award a number EORI are:
    - operators (people who, in their work, involved in activities covered by customs legislation, such as operations, import, export, transit, storage, representation and operations prior to arrival / departure of the goods which are inserted / removed from the Community); - individuals who place / remove goods to / from the European Union.


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