Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
CENTRAL STATISTICAL BUREAU OF LATVIA
27.11.2014.
Nr.182-IM/2014
Instruction on filling in statistical reports
“Arrivals–Intrastat–1A”
“Arrivals–Intrastat–1B”
“Dispatches–Intrastat–2A”
“Dispatches–Intrastat–2B”
2015
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These materials are provided only for information. It is not an official translation!
Contents
I. General Guidelines ................................................................................................................2
PARTIES RESPONSIBLE FOR PROVIDING INFORMATION .............................................................. 2
THRESHOLDS ............................................................................................................................................ 3
SUBMISSION OF REPORTS ..................................................................................................................... 3
MOVEMENT OF GOODS THAT HAVE TO BE DECLARED FOR INTRASTAT ................................ 4
II. Filling in the reports............................................................................................................6
CORRECTION OF MISTAKES IN INTRASTAT REPORTS .................................................................... 7
INFORMATION ON HOW TO FILL IN THE REPORTS ......................................................................... 7
Filling in of reports “Arrivals-Intrastat-1A” and “Arrivals-Intrastat-1B” .................................................... 8
Filling in of reports “Dispatches-Intrastat-2A” and “Dispatches-Intrastat-2B” ......................................... 11
III. Comments on specific goods and movements ...............................................................14
PROCESSING AND REPAIR UNDER THE CONTRACT ..................................................................... 14
GOODS DELIVERED FREE OF CHARGE ............................................................................................. 15
LEASING AND HIRE ............................................................................................................................... 15
RETURN OF GOODS AND SUBSTITUTION OF GOODS ................................................................... 15
CREDIT NOTES ........................................................................................................................................ 16
TRIANGULAR TRADE TRANSACTIONS............................................................................................. 16
DELIVERY TO THE WAREHOUSE ....................................................................................................... 17
SOFTWARE ............................................................................................................................................... 17
STAGGERED CONSIGMENTS ............................................................................................................... 18
DELIVERY OF GOODS TO ANOTHER EU MEMBER STATE INCLUDING ASSEMBLING OR
INSTALLATION ....................................................................................................................................... 18
DELIVERY OF BUILDING MATERIALS UNDER CONTRACT......................................................... 18
INDUSTRIAL PLANT .............................................................................................................................. 18
VESSELS AND AIRCRAFT ..................................................................................................................... 18
GOODS DELIVERED TO VESSELS AND AIRCRAFT ........................................................................ 19
SEA PRODUCTS ....................................................................................................................................... 19
INDIRECT TRADE ................................................................................................................................... 20
ANNEX 1 Goods not to be included in external trade statistics data ....................................................... 21
ANNEX 2 Codes of European Union countries for trade statistics between Member States ................. 22
ANNEX 3 Nomenclature of countries and territories for external trade statistics of the Union and
statistics of trade between Member States................................................................................................... 23
ANNEX 4 Coding of the nature of transaction ........................................................................................... 30
ANNEX 5 Coding of mode of transport ....................................................................................................... 32
ANNEX 6 Coding of delivery terms ............................................................................................................. 32
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
I. General Guidelines
The CSB informs that in 2015 the following changes have been made in the instructions:
- new threshold for ARRIVALS has been set;
- explanations of processing and repair under the contract have been developed;
- information about industrial plant has been updated.
The operation of the Intrastat system is determined by the Regulation (EC) No 638/2004 of the
European Parliament and of the Council of 31 March 2004 on Community statistics relating to the
trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91. Article
11 of the Regulation declares that only on a request of the information provider the national authorities
decide whether statistical results, which make it possible to identify the said provider(s), are to be
disseminated or are to be amended in such a way that their dissemination does not prejudice statistical
confidentiality.
PARTIES RESPONSIBLE FOR PROVIDING INFORMATION
The party responsible for providing information for the Intrastat system shall be the taxable person
registered in the State Revenue Service (SRS) Register of Value Added Tax (VAT) or its authorized
tax representative who is engaged in intra-Community supplies (i.e. dispatches)/ acquisitions (i.e.
arrivals) and:
1) has concluded the contract, with the exception of transport contracts, giving rise to the
dispatch/delivery of goods,
2) takes delivery/dispatches or provides for the delivery/dispatch of the goods,
3) is in possession of the goods which are the subject of the delivery/dispatch.
A respondent is a taxable person whose relating data are provided.
A person authorized by the respondent (third person) is a legal or natural person, who fills in the report
on behalf of the respondent.
Authorisation of the third person to fill in and submit to the CSB Intrastat reports does not release the
respondent from the responsibility to submit qualitative and credible statistical information in time.
The CSB should be informed in written form in the following cases:
1) If the Intrastat report on behalf of the respondent is filled in by several persons, an official
letter should be sent to the CSB, containing the following administrative data of the authorised
persons: name of the company, registration number, telephone number, fax, e-mail;
2) If one of the authorized persons is no longer authorised for filling in the report or other person
is authorized by the respondent or the respondent himself will perform the task instead of that
person;
3) If the respondent suspends its activity on a temporary basis, due to insolvency, bankruptcy
or liquidation.
The address of the CSB:
Foreign Trade Statistics Data Collection and Processing Section
Central Statistical Bureau of Latvia
1, Lāčplēša Street, Riga, LV-1301
2
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THRESHOLDS
The SRS provides the CSB with information from the VAT declarations that allows to identify
enterprises operating in the EU market and approximately to check the aggregated data.
Each year the CSB determines respondents covered by the responsibility to fill in Intrastat reports:
1) an enterprise is included in the list of Intrastat respondents for the reference year (for 2015) if the
total value of goods arrived and/or dispatched to/from EU Member States in the previous
reference year (in 2014) has exceeded the threshold, determined by the CSB for the reference
year;
2) the enterprise is included in the list of respondents also in case if it exceeds the threshold during
the reference year, in that case it should send the Intrastat reports to the CSB starting with data on
a month when the threshold was exceeded.
For example, if the enterprise was not included in the list of Intrastat respondents for 2015 but by
August 2015 it has exceeded the level of threshold for dispatches, as it is stated by the CSB (the trade
value of goods dispatched from the beginning of the year till August exceeded EUR 130 000), then the
enterprise should submit Intrastat reports on dispatches, starting with data on August and also for the
followings months of 2015. In such cases the CSB additionally informs enterprises about their
obligation to submit Intrastat reports specifying the starting period for submitting the report and the
kind of the report.
If an enterprise submits to the SRS quarterly or half-yearly VAT declaration and within this period
exceeds the threshold determined by the CSB, the enterprise has to submit Intrastat reports starting
with the data on the first month of quarter or half-year. For example, if the enterprise according to
VAT declaration data for the 1st half-year of 2015 exceeds threshold for arrivals (the trade value of
arrivals of goods from EU Member States in the 1st half-year exceeds EUR 170 000), the enterprise has
to submit Intrastat reports on arrivals, starting with data on January 2015. If trade transactions with EU
Member States were not carried out in a certain month, respondent has to submit “nil” report to the
CSB on that month.
Enterprises, which have exceeded the specific threshold determined by the CSB have to submit “B”
form of the reports, where in addition to the statistical indicators (commodity code of the Combined
Nomenclature (CN), invoiced value, net mass, quantity in supplementary units, code of country of
consignment/ country of destination, code of country of origin and code of nature of transaction) the
code of mode of transport, the code of delivery terms and statistical value should be declared.
Thresholds determined by the CSB for 2015:
Threshold
Specific
threshold
Dispatches
EUR 130 000
(the report Dispatches-Intrastat-2A
has to be filled in)
EUR 4 000 000
(the report Dispatches-Intrastat-2B
has to be filled in)
Arrivals
EUR 170 000
(the report Arrivals -Intrastat-1A has
to be filled in )
EUR 2 500 000
(the report Arrivals -Intrastat-1B has
to be filled in)
SUBMISSION OF REPORTS
The reference period is a calendar month of the dispatch or arrival of goods. The reference period may
be adapted taking into account the linkage with VAT. The reference period of the report can be defined
as a calendar month if the taxable transaction may occur.
3
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These materials are provided only for information. It is not an official translation!
The deadline for submission of Intrastat reports is the 10th day after the reference month. This also
applies to those taxable persons who submit VAT declaration for several months (quarterly, halfyearly).
The CSB offers to fill in the reports:
1. using the electronic reporting system (e-survey) (https://eparskats.csb.gov.lv);
2. submitting the reports on the CD/FD according to the structure of the special data
file (http://www.csb.gov.lv → Respondentiem → Intrastat → Helpdesk → Datu
saglabāšana uz datu nesējiem → Datu saglabāšanas piemērs);
3. in a paper form, submitting them in the CSB, Lāčplēša Street 1, Riga, by post or
by fax (67366689).
The Intrastat report is filled in either by the respondent, who confirms the correctness of the data with
the signature, or by the third person authorized by the respondent. In the case of the report is filled in
by the authorized person, for example, a customs broker, this person confirms with the signature the
correctness of the data provided (in consent of the manager of the enterprise).
Intrastat reports can be printed out from the CSB homepage www.csb.gov.lv, where the forms of all
statistical reports and “Instruction on filling in statistical reports “Arrivals-Intrastat-1A”, “ArrivalsIntrastat-1B”, “Dispatches-Intrastat-2A”, “Dispatches-Intrastat-2B”” are available.
Intrastat reports have to be submitted for each month, also for the reference month, when the
respondent had no transactions in EU market. In this case the respondent should submit to the CSB the
so-called “nil” report, where it is necessary to enter the nil in all columns of the report’s first row.
Submitting “nil” report via e-survey, it is necessary to fill in just the requisites part of the form.
In accordance with Section 10 of the Official Statistics Law respondents have the duty to prepare and
submit within the specified time and in full amount individual statistical information on economic
processes characterising activities of the respondent. The submission of information required for
official statistical observations shall be considered a mandatory duty, which shall be performed free of
charge.
Article 204.19 of the Latvian Administrative Violations Code specifies that in case of failure to submit
required statistical data in accordance with procedures laid down in the regulatory enactments – a
warning or a fine shall be imposed on natural persons in an amount up to EUR 350 (three hundred and
fifty euros) and on legal persons in an amount up to EUR 700 (seven hundred euros).
MOVEMENTS OF GOOD THAT HAVE TO BE DECLARED FOR INTRASTAT
The intra-Community movements of goods between Member States is a subject of mutual trade and
have to be declared in Intrastat reports.
Statistics relating to the trading of goods between Member States shall cover dispatches and arrivals of
goods.
Dispatches shall cover all goods leaving the Member State of dispatch for a destination in another
Member State, except goods, which are in simple circulation between Member States.
Arrivals shall cover the goods entering the Member State of arrival, which were initially dispatched
from another Member State, except goods, which are in simple circulation between Member States.
4
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These materials are provided only for information. It is not an official translation!
Community goods are:
1) goods entirely obtained in the customs territory of the EU, without addition of goods from third
countries or territories, which are not part of the customs territory of the EU;
2) goods from third countries or territories which are not part of the customs territory of the EU,
which have been released for free circulation in a Member State;
3) goods obtained in the customs territory of the EU from the goods referred to in points 1) and 2).
Goods in simple circulation between Member States – Community goods dispatched from one
Member State to another, which, on the way to the Member State of destination, travel directly through
another Member State or stop for reasons related only to the transport of the goods.
The movement of goods for self-consumption as well as fixed assets purchased have to be declared in
Intrastat reports, too.
Intrastat reports shall be filled in taking into consideration the physical movement of goods and not
the change of ownership or the place of invoice payment. It means that the Intrastat report is filled in
and submitted in the country, where the goods are received or from which goods are delivered.
Besides, there are certain goods, which are not subject for Intrastat reports. These goods are listed in
Annex 1 of this Instruction.
The Intrastat system takes into account physical movement of goods, services are not the subject of
the Intrastat system, unless the cost of these services is part of the cost of goods (for example, freight
and insurance).
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These materials are provided only for information. It is not an official translation!
II. Filling in the reports
Forms, marked with letter “A”, have to be completed by the enterprises the trade value of which
exceeds CSB threshold, but does not exceed the specific threshold.
Report forms, marked with letter “B” have to be completed by the enterprises, the trade value of which
exceeds specific threshold.
Intrastat reports “Arrivals-Intrastat-1A”, “Arrivals-Intrastat-1B”, “Dispatches-Intrastat-2A”,
“Dispatches-Intrastat-2B” consist of the title page and data sheets. Page numbering starts with the
first data sheet - “page 01”. It has to be indicated at the top right corner of the data sheet. Each data
sheet shall be numbered.
The relevant administrative data and the reporting year and the month for which the report is filled in
are indicated in the title page (for example, year “2015”, January “01”). The total amount of completed
rows, calculated by summing up all the rows completed in the data sheets of the report is indicated
under the heading “Total number of records”.
The time spent by a respondent to fill in the report is shown in hours and minutes.
The title page of the report form contains information about the provider of the statistical information
obliged to submit the statistical reports on arrivals and/or dispatches to/from EU Member States. At the
left side the provider of the Intrastat statistical information indicates the information that allows to
identify the provider:
 Registration number of the taxable person
 Name of the enterprise
 Postal address (an address indicated by the enterprise for receiving the correspondence)
 Webpage address
 Address of the office (the address of the place where the enterprise operates its business
activities)
 Person filling in the report (a person employed by the enterprise who fills in the report,
indicating the name, surname, phone, fax and e-mail address). In the case of the authorized
representative produces Intrastat report on behalf of the respondent, this field should not be
filled in.
In the case of a respondent has authorized the third person on behalf of the enterprise to fill in
Intrastat reports, the third person fills in the right side of the requisites part, as well as provides the
information at the left side of the title page (except the information regarding the person filling in the
report).
Information regarding trade transactions with EU Member States shall be filled in the data sheet. In the
case of the amount of commodity codes declared by the enterprise exceeds the amount of entries
possible (15 rows), entries have to be continued on the next data sheet.
At the top of all data sheets registration number of the taxable person shall be indicated.
At the right side of the report the ordinal number of the current page and the total number of pages are
indicated. For example, if there are three data sheets, on the first data sheet there should be written
“01”page from “03”pages, on the second data sheet – “02”page from “03”pages and on the third page
– “03”page from “03”pages.
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These materials are provided only for information. It is not an official translation!
Intrastat report has to be completed by entering code of goods in a separate row. Commodity codes
are available on the CSB homepage http://www.csb.gov.lv  Respondentiem  Intrastat 
Helpdesk  COMBINED NOMENCLATURE 2015 or http://www.csb.gov.lv → Ātrās saites →
Klasifikācijas → Kombinētā nomenklatūra → Combined nomenclature 2015.
If during the same reference period the same goods with identical 8-digit code of the European Union
Combined Nomenclature are arrived or dispatched to/from the country, information about this
commodity should be joined together in one row by summing up the following columns:
 invoiced value,
 net mass,
 supplementary units,
 statistical value,
on condition that for these goods the following data are the same:
 the Member State of consignment/destination,
 the country of origin,
 the nature of transaction,
 the mode of transport,
 delivery terms.
When the report is completed in paper form, at the bottom of the last completed page the date of filling
in the report, the person filling in the report and the position of this person should be indicated.
Correctness of the given data has to be verified with the signature of the person filling in the report.
CORRECTION OF MISTAKES IN INTRASTAT REPORTS
1. If the enterprise notices an error in paper form submitted Intrastat report, it informs the
CSB about the corrections made (by post, by fax), specifying the requisites of the
enterprise, the reference year, the reference month, the form (1A, 1B, 2A, 2B), the ordinal
number of the row and the title of the column, where the corrections were made, or submits
the corrected report, specifying the places, where the corrections were made.
2. If the enterprise adds a new row to the already submitted Intrastat report in paper form, it
sends a report to the CSB on which with capital letters indicates that it is a
SUPPLEMENT. In this report only the added row, which is not included in the already
submitted report, should be specified.
3. If the enterprise notices an error in the electronically filled in report, the correction
should be made in the same report, and the entire report with the corrections made should
be resent to the CSB. In order to avoid double counting of data, in case of the error it is not
allowed to add a new report.
INFORMATION ON HOW TO FILL IN THE REPORTS
1)
2)
3)
4)
5)
http://www.csb.gov.lv → Respondentiem → Intrastat → Helpdesk;
by telephone: 67366842, 67366643, 67366682;
telephone for consultations on how to fill in the e-survey: 67366626;
fax: 67366689;
e-mail: csb@csb.gov.lv;
address: Central Statistical Bureau of Latvia
Foreign Trade Statistics Data Collection and Processing Section
1, Lāčplēša Street, Riga, LV 1301
7
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
Filling in reports “Arrivals-Intrastat-1A” and “Arrivals-Intrastat-1B”
Box
A
Title
Commodity Code
Description
It is necessary to indicate the 8-digit commodity code according to the EU Combined Nomenclature (CN). It cannot be indicated at the
level of 2, 4 or 6 digits.
The code of each commodity is available in the CSB homepage http://www.csb.gov.lv  Respondentiem  Intrastat  Helpdesk 
COMBINED NOMENCLATURE 2015. When the appropriate CN chapter is made active the content of the chapter and the
corresponding commodity will be available.
On the home page of the CSB the Correlation table is also available, and when it is activated all changes in CN codes in comparison
with 2014 are seen.
B
Invoiced value
Value of goods in euros according to the supporting documents in whole numbers (for example, EUR 98.4 have to be rounded up to
EUR 98, EUR 98.5 rounded up to EUR 99).
In case it is not possible to indicate the invoiced value of goods because of the lack of supporting documents, in case of contract works
or repairs, the value of goods which would have been invoiced in the case of sale or purchase has to be estimated.
The invoiced value does not include the amount of taxes payable and discounts.
If transportation and insurance costs are included in the invoiced value and cannot be separated from the price of good, additional
calculations are not needed to be done to deduct them.
In case of the goods are re-imported after processing in EU Member States back to Latvia, the value consists of the initial value of
goods plus processing costs. If the initial value is unknown, it should be clarified, for example, by contacting the owner, or estimates
have to be made.
If the value of goods in the invoice is not expressed in euros, it should be converted into euros according to the official currency
exchange rate, which is applicable for determining the taxable amount for taxation purposes; in other cases – for the official currency
exchange rate at the time of compiling the declaration or the exchange rate used to calculate the value for customs purposes.
C
Net mass
Net mass is the actual weight of goods without packaging expressed in kilograms and rounded up to whole numbers (for example, 0.5
have to be rounded up to 1, but 4.4 – round up to 4) should be entered. When the result of mass rounded up does not reach a full
kilogram, “0” has to be entered in the box.
Net mass should be filled in any case regardless the fact whether for the corresponding CN commodity code a supplementary unit
is specified or not.
8
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These materials are provided only for information. It is not an official translation!
D
Supplementary
units
The quantity in the supplementary units has to be entered for those goods, for which this information is foreseen in the EU CN. For
example, for electrically operated alarm clocks the CN code 91051100 is used. It means that if 2500 pieces of such clocks have been
purchased, it is necessary to show the quantity in pieces in this relevant box.
If the supplementary unit is not foreseen for the CN commodity, the box is left empty.
In the COMBINED NOMENCLATURE 2015 for each CN code in the box “supplementary unit” it is specified whether it is
necessary to indicate the quantity in the supplementary units for the relevant code or not. If the box contains “-”, then the quantity in
supplementary units should not be indicated (box “D” in the Intrastat report will be empty), but if the box contains a supplementary
unit, the quantity of goods should be shown in the requested supplementary units.
In the Intrastat section of the CSB homepage, a table with supplementary units is available and it contains information about
measurements and codes.
E
Member State of
consignment
The Member State, from which goods are consigned, has to be indicated.
In case when the Member State of consignment is unknown, the Member State, where the goods were loaded, has to be declared. In
case, when the Member State of loading of goods is unknown, the Member State, where the purchase procedure takes place, has to be
declared in the box, for example, the Member State, where the seller of goods is located and with whom the agreement on delivery of
goods was concluded.
The code of the country should be indicated in accordance with Annex 2.
F
Country of origin
Information on the country of the origin of goods has to be provided.
The Country of origin is the country where goods were manufactured. The goods in the production of which more than one country is
involved shall be deemed to originate in the country where they underwent their last, substantial, economically justified processing or
manufacturing in a company equipped for that purpose, resulting in the manufacture of a new product or representing an important
stage of manufacture.
The country code according to Annex 3 is entered in the box. If it is not possible to find out the country of origin of the commodity
then the box should contain the code “QU”.
G
Nature of
transaction
The code according to the nature of transaction is entered.
The code according to Annex 4.
9
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These materials are provided only for information. It is not an official translation!
Additional boxes in the form “Arrivals-Intrastat-1B”
H
Mode of transport
The mode of transport on which goods are transported to Latvia is indicated.
The code according to Annex 5 is entered in the box.
I
Delivery terms
Delivery terms of goods according to Incoterm are shown.
The code according to Annex 6 is entered in the box.
J
Statistical value
The value of goods calculated at the national border of Latvia.
In the case of arrivals data are given in actual CIF prices. It is the value of goods at the moment they enter the
territory of Latvia. Ancillary costs – freight and insurance incurred from the place of dispatch in the partner
country up to the national border of Latvia are included.
The value has to be rounded up to full euros (for example, EUR 10.4 is rounded up to EUR 10, EUR 10.5 is rounded
up to EUR 11).
In case when goods are re-imported after processing in EU Member States back to Latvia, the value consists of the
initial value of goods plus the processing costs. If the initial value is unknown, it should be clarified, for example, by
contacting the owner or estimates have to be made.
If the value of goods in the invoice is not expressed in euros, it should be converted into euros using the official
currency exchange rate, applicable for determining the taxable amount for taxation purposes; in other cases – official
currency exchange rate at the time of compiling the declaration or the exchange rate used for calculating the value for
customs purposes.
10
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
Filling in of reports “Dispatches-Intrastat-2A” and “Dispatches-Intrastat-2B”
Box
A
Title
Commodity Code
Description
It is necessary to indicate the 8-digit commodity code according to the EU Combined Nomenclature (CN). It cannot be
indicated at the level of 2, 4 or 6 digits.
The code of each commodity is available in the CSB homepage http://www.csb.gov.lv  Respondentiem  Intrastat
 Helpdesk  COMBINED NOMENCLATURE 2015. When the appropriate CN chapter is made active the
content of the chapter and the corresponding commodity will be available.
On the home page of the CSB the Correlation table is also available, and when it is activated changes in CN codes in
comparison with 2014 are seen.
B
Invoiced value
Value of goods in euros according to the supporting documents in whole numbers (for example, EUR 98.4 have to be
rounded up to EUR 98, EUR 98.5 rounded up to EUR 99).
In case if it is not possible to indicate the invoiced value of goods because of the lack of supporting documents, in case
of contract works or repairs, the value of goods which would have been invoiced in the case of sale or purchase have
to be estimated.
The invoiced value does not include the amount of taxes payable and discounts.
If transportation and insurance costs are included in the invoiced value and cannot be separated from the price of
good, additional calculations are not needed to be done to deduct them.
In case of the goods are re-exported after processing in EU Member States back to Latvia, the value consists of the
initial value of goods plus processing costs. If the initial value is unknown, it should be clarified, for example, by
contacting the owner or estimates have to be made.
If the value of goods in the invoice is not expressed in euros, it should be converted into euros according to the
official currency exchange rate, which is applicable for determining the taxable amount for taxation purposes; in other
cases – for the official currency exchange rate at the time of compiling the declaration or the exchange rate used to
calculate the value for customs purposes.
11
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These materials are provided only for information. It is not an official translation!
C
Net mass
Net mass is the actual weight of goods without packaging expressed in kilograms and rounded up to whole numbers
(for example, 0.5 have to be rounded up to 1, but 4.4 – round up to 4) should be entered. When the result of mass
rounded up does not reach a full kilogram, “0” has to be entered in the box.
Net mass should be filled in any case regardless the fact whether for the corresponding CN commodity code a
supplementary unit is specified or not.
D
Supplementary units
The quantity in the supplementary units has to be entered for those goods, for which this information is foreseen in the
EU CN. For example, for paintbrushes use CN code 96034010. It means that if 10 500 pieces of such brushes have
been dispatched, it is necessary to show the quantity in pieces in this box.
If the supplementary unit is not foreseen for the CN commodity, the box is left empty.
In the COMBINED NOMENCLATURE 2015 for each CN code in the box “supplementary unit” it is specified
whether it is necessary to indicate the quantity in the supplementary units for the relevant code or not. If the box
contains “-”, then the quantity in supplementary units should not be indicated (box “D” in the Intrastat report will be
empty), but if the box contains a supplementary unit, the quantity of goods should be shown in the requested
supplementary units.
E
Member State of destination
F
Nature of transaction
In the Intrastat section of the CSB homepage, a table with supplementary units is available and it contains
information about measurements and codes.
The last known Member State of destination.
The code of the country should be indicated in accordance Annex 2.
The code according to the nature of transaction is entered.
The code according to Annex 4.
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These materials are provided only for information. It is not an official translation!
Additional boxes in the form “Dispatches-Intrastat-2B”
G
Mode of transport
The mode of transport how goods are dispatched from Latvia is indicated.
The code according to Annex 5 is entered in the box.
H
Delivery terms
Delivery terms of goods according to Incoterm are shown.
The code according to Annex 6 is entered in the box.
I
Statistical value
The value of goods calculated at the national border of Latvia.
In case of dispatches data are given at actual FOB prices. It is the value of goods at the moment when they leave
the territory of Latvia. Ancillary costs – freight and insurance incurred from the place of dispatch in Latvia up
to its national border are included.
The value has to be rounded up to full euros (for example, EUR 10.4 is rounded up to EUR 10, EUR 10.5 is rounded
up to EUR 11).
In case of goods are re-exported after processing in Latvia back to the EU Member States, the value consists of the
initial value of goods plus the processing costs. If the intrinsic value is unknown, it should be clarified, for example, by
contacting the owner or estimates have to be made.
If the value of goods in the invoice is not expressed in euros, it should be converted into euros using the official
currency exchange rate, applicable for determining the taxable amount for taxation purposes; in other cases – the
official currency exchange rate at the time of compiling the declaration or the exchange rate used for calculating the
value for customs purposes.
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III. Comments on specific goods and movements
PROCESSING AND REPAIR UNDER THE CONTRACT
Arrivals and Dispatches of goods for processing have to be registered in Intrastat reports in accordance
with the contract. The ownership is not being transferred to the processor.
Processing covers operations which result in products with new, different characteristics. New products
shall include the amount of their initial value and the value of the work done.
Transaction codes should be selected accordingly to the physical movement of the goods.
For operations with a view to processing the following transaction codes shall be used (see. Annex 4):
"41" - goods that are expected to return to the initial Member State of dispatch (i.e. an ordering customer
who has the ownership of the goods or another customer specified by the owner of the goods in that Member
State);
"42" - goods which are not expected to return to the initial Member State of dispatch (i.e. the customer
specified by the owner of the goods in another EU Member State).
In case of the initial value of the goods arrived for processing is unknown, it should be clarified by applying
to the consignor. If the consignor does not know the value of goods, it has to be determined as the price,
which would have been invoiced in case of sale or purchase.
For operations following processing the following transaction codes shall be used (see. Annex 4):
"51" - goods which are shipped back to the initial Member State of dispatch (i.e. an ordering customer who
has the ownership of the goods or another customer specified by the owner of the goods in that Member
State);
"52" - goods which are not returned to the initial Member State of dispatch (i.e. the customer specified by
the owner of the goods in another EU Member State).
Processor usually uses materials owned by an ordering customer. During processing some materials may be
added by the processor who has bought them, but ownership of the processed product does not change. The
product is returned to the ordering customer or sent to another customer on behalf of the ordering customer
and this is called a processing under the contract.
However, in cases where the processed materials are partly owned by the customer and the processor, it has
to be evaluated, whether it is the processing under the contract or not. If the value of customer-supplied
material forms the most part of the total value of the material to be processed, then the transaction is
considered as the processing under the contract. Otherwise, the transaction carried out should be regarded as
an outright product purchase/sale, resulting in a change of ownership of the goods. The transaction code
"11" shall be used.
In Intrastat reports dispatched and arrived goods for repair have to be shown whether they were fixed for
money or free. This includes activities that apply only to the goods original function restoration,
reconstruction or improvement of certain conduct, without changing the type of the product. The value of
goods after the repair will consist of the initial value and the value of the work done.
For repair the following transaction codes shall be used (see. Annex 4):
"61" – dispatches and arrivals of goods for repair;
"62" – dispatches and arrivals of goods after repair.
In case of the initial value of the goods arrived for repair is unknown, it should be clarified by applying to
the consignor. If the consignor does not know the value of goods, it has to be determined as the price, which
would have been invoiced in the case of sale or purchase.
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These materials are provided only for information. It is not an official translation!
If the enterprise is responsible for submitting Intrastat reports only for one flow (i.e. only for dispatch or
arrival) then the information must be provided only on this flow of goods, accordingly pointing out the
processing and repair under the contract.
It means that if the enterprise has to submit reports on dispatches to EU Member States, it does not have
to submit report on arrivals from EU Member States, when the goods are received for processing or repair,
or when the goods are received after processing or repair.
GOODS DELIVERED FREE OF CHARGE
The value of goods delivered free of charge has to be declared as the price, which would be shown in the
invoice if the goods would be bought or sold. Such transactions correspond to the code “30” (see Annex 4).
LEASING AND HIRE
Leasing is an agreement between two parties – a lessee and a lessor:
a) a lessor possesses the respective object, but he allows the lessee to use it;
b) a lessee does not posses the object, but he uses the object and pays to the lessor in due time
according to the terms of the leasing agreement.
With regards to the principle of repayment there are two main forms of leasing: operational and financial
leasing.
The financial leasing has to be reported in Intrastat reports. The financial leasing is a fully repayable
leasing, which includes compulsory payments of the lessee to the lessor during the whole leasing period.
The lessee covers the full value of goods and the financial costs. The financial leasing is defined as a transfer
of ownership of goods from the lessor to the lessee after the end of the lease agreement.
Goods have to be included in the statistical report once in the month when they are dispatched or arrived.
The financial leasing has to correspond to the transaction code “14” (see Annex 4).
In case of the operational leasing (hire) the owner of goods does not change. The lessee pays for hire
during the whole period of leasing, receiving the right to use the subject of lease (hire). At the end of the
lease (hire) period, the subject of lease (hire) returns to the owner, or, according to the mutual agreement
regarding the price, the subject of lease can be bought by the lessee.
The operational leasing has to be reported in Intrastat reports only in cases, when the term of the lease
agreement is more than 2 years. Goods have to be included in the statistical report once in the month when
they are dispatched or arrived.
The operational leasing (hire) has to correspond to the transaction code “91” (see Annex 4).
RETURN OF GOODS AND SUBSTITUTION OF GOODS
Return of goods and substitution of goods has to be declared in Intrastat reports. Goods have to be declared
in the month, when the return of goods or substitution of goods takes place. The transaction code when
sending goods back is “21” but in the case of replacement, – “22” (see Annex 4). The value of goods has to
be declared in accordance with the invoice. The return and substitution of goods at the moment of the
reception of goods has to be declared as arrivals, but at the moment the goods are sent – as dispatches.
The return and substitution of goods has to be declared in case when the enterprise is responsible for
submitting reports for Arrivals and/or Dispatches. It means that in case when the enterprise is responsible for
submitting reports only for arrivals, it does not have to declare the goods that are returned (i.e. dispatches) to
the other Member State. However, the same enterprise in the Intrastat report has to declare the goods, which
are received for the replacement.
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The enterprise, which is responsible for submitting reports only for dispatches does not have to declare the
goods which are returned to the enterprise (i.e. arrivals).
CREDIT NOTES
If a credit note is issued for the returned commodity when the goods are sent back to Latvia, these goods
have to be declared as arrivals in the Intrastat report, and these transactions have to correspond to
transaction codes “21”, “22”, “23” or “29” (see Annex 4).
If the enterprise is also responsible for submitting reports for dispatches, it does not have to change its
dispatch report.
If a credit note is issued for the returned commodity when the goods are dispatched back to some other EU
country, these goods have to be declared as dispatches in the Intrastat report, and these transactions have
to correspond to transaction codes “21”, “22”, “23” or “29” (see Annex 4).
If the enterprise is also responsible for submitting reports on arrivals, it does not have to change its arrival
report.
If a credit note is issued for goods that have been delivered to Latvia and which do not comply with the
terms of the agreement, these goods have to be declared as arrivals in the Intrastat report in accordance
with the real quantity of goods. If the Intrastat report has already been sent to the CSB, corrections should
be made, and the correct report should be sent to the CSB.
If a credit note is issued for the goods dispatched from Latvia, which do not comply with the conditions of
the agreement, these goods have to be declared as dispatches in accordance with the real quantity of
goods. If the Intrastat report has already been sent to the CSB, the corrections should be done, and the
correct report should be sent to the CSB.
TRIANGULAR TRADE TRANSACTIONS
Triangular trade implies to transactions when three companies in two or even three countries are involved,
one of which can be non-Member State of the EU. In this case goods have to be declared in Intrastat reports,
when Latvian enterprise sends or receives goods from the registered VAT taxpayer in other Member State
and goods cross the border of Latvia.
If Latvian enterprise carries out role of mediator in triangular transactions and the goods do not cross
Latvian border, regardless of the information provided in the declaration of the value added tax
(VAT), these transactions should not be included in Intrastat reports.
If the enterprise carries out only such triangular transactions where goods do not cross Latvian border and
if it does not have other trade transactions in the EU market, the enterprise either submits “nil” Intrastat
report for each month to the CSB or informs the CSB in a written form on specific features of its activity.
- Examples of triangular trade transactions, when all countries involved are EU Member States
 An enterprise in Latvia (an intermediary) purchases goods from an enterprise in Lithuania, which
delivers goods directly to a customer in Poland. The Latvian company is not obliged to declare
these goods in the Intrastat reports, because they have never crossed the border of Latvia.
 Some Latvian enterprise A orders goods from an enterprise in Estonia, which purchases them from
some other Latvian company B and agrees on a direct supply to the customer – the Latvian
enterprise A. The Intrastat report should not be filled in, because the goods have not crossed the
border of Latvia.
 Some Latvian enterprise A sells goods to a German enterprise. The goods are delivered to the
purchaser in Germany directly from the producer of goods – some other Latvian company B. The
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

enterprise A, which sells goods and prepares an invoice, declares in the Intrastat report
dispatches to Germany.
Some enterprise A in Latvia, which purchases goods in Estonia, sells them to another enterprise B
in Latvia, and these goods are directly delivered from Estonia to the enterprise B. The Enterprise
A has to show arrivals to Latvia in the Intrastat report, making sure that the enterprise B does not
submit the same information in the Intrastat report.
An enterprise in Latvia purchases goods from Finland, and these goods are delivered directly from
the warehouse in Estonia. The purchaser fills in the Intrastat report for arrivals from Estonia.
- Examples of triangular trade transactions, where one of the parties involved in trade is a non-EU
Member State.
 A Latvian company purchases goods in the USA. The goods are delivered through Germany, where
customs fees are paid. The Latvian enterprise fills in the Intrastat report for arrivals from Germany.
 A Latvian company purchases goods in China. The goods are delivered through Lithuania, however
all customs fees are paid in Latvia. The Latvian enterprise does not declare goods in the Intrastat
report, because they are cleared by customs in Latvia, and a customs declaration (SAD) is prepared.
 A Latvian company sells goods to a German enterprise A. Part of the goods has been delivered
directly to the enterprise A in Germany, but another part has been delivered to the representative of
the enterprise A in Latvia, and then exported to Saudi Arabia (customs declaration (SAD) had been
prepared). In the Intrastat report it is necessary to declare only the part of goods dispatched to
Germany, because these goods crossed the border of Latvia. The part of goods, which were
delivered to the enterprise A in Latvia does not have to be declared in the Intrastat report.
DELIVERY TO THE WAREHOUSE
Latvian enterprise delivering goods to a warehouse owned by the enterprise in another EU Member State
declares dispatches to this country in the Intrastat report. Or another EU Member State’s company
supplying goods to its belonging warehouse situated in Latvia in the Intrastat report shows arrivals from this
country. The owner of goods does not change, but the location of goods changes.
The reference period is the month when the goods are delivered. In case of the goods are not sold
immediately and their value is not known, the value has to be estimated. These transactions have to
correspond to the transaction code “99” (see Annex 4).
SOFTWARE
Supplies of standard software in the data carriers (DVD and CD disks, memory cards etc.) have to be
reported in Intrastat reports. The value of standard programmes (software and data carriers) is shown as an
invoiced value including the value of licence. In case of the dispatch will be followed by other deliveries and
the invoice will be prepared, they have to be declared in the Intrastat reports.
Supply of the software prepared according to the order (fitted to the needs of the customer) has to be
considered as services and does not have to be declared in Intrastat reports.
Film and music records have to be declared in the Intrastat reports by the same principles as a software.
Goods, which are ordered and delivered via internet, have to be regarded as service and do not have to be
declared in the Intrastat reports.
Goods, which are ordered through internet, but which are not delivered via Internet, have to be declared in
the Intrastat reports.
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STAGGERED CONSIGMENTS
Staggered consignments means the delivery of components of a complete item in an unassembled or
disassembled state which is shipped during more than one reference period for commercial or transportrelated reasons. Usually it concerns equipment and vehicles. Invoices are made several times, and the
payment is done for each supply separately.
Staggered consignments has to be declared in Intrastat reports right after the last consignment arrives or has
been dispatched, i.e., regardless the date when invoice is arranged. Combined Nomenclature (CN) code of
goods is indicated according to the commodity, and the code is acquired after the assembling.
DELIVERY OF GOODS TO ANOTHER EU MEMBER STATE INCLUDING ASSEMBLING OR
INSTALLATION
In case of the delivery of goods includes also assembling or installation work, only the price of goods has to
be declared in the Intrastat reports. If the value of goods is not determined in the invoice, it has to be
estimated.
DELIVERY OF BUILDING MATERIALS UNDER CONTRACT
The delivery of building materials is a delivery of building materials/equipment, which takes place in
accordance with the agreement on the delivery of building materials and equipment. This kind of deliveries
usually takes place in several parcels during one or several calendar months. The invoice can be prepared
only once, and then it has to include total amount of all the deliveries performed. In case of one common
invoice for the delivery of the whole amount is prepared, the delivery of building materials has to be
declared in the Intrastat report under the transaction code “80” (see Annex 4). The invoice can be prepared
for each delivery separately. In this case in the Intrastat report transactions have to correspond to code ”11”
(see Annex 4).
The reference month is the month, when the delivery takes place. In case of the value of the delivered goods
is not known, it has to be estimated in accordance with the their market value.
INDUSTRIAL PLANT
An industrial plant is a combination of machines, apparatus, appliances, equipment, instruments and
materials, which together make up a large-scale, stationary unit producing goods or providing services.
Component parts of the industrial plant are the goods, which all belong to the same chapter of the CN.
If the total statistical value of the industrial plant (the price with all transport and insurance costs till the
border) is over 3 million euros, a special CN code may be applied. An exception to this is complete
industrial plant to be reused, for which there is no such limit value.
The first four figures are 9880, the next two figures correspond to the corresponding CN chapter, to which
the component parts of the industrial plant belong, and the last two figures are zeros.
To apply a special code for an industrial plant, respondents have to send a written application to CSB (email intrastat@csb.gov.lv), before filling in the report. This application should contain the following
information:
- description of the industrial plant (description or list of goods on CN2 level);
- Member State of consignment or of destination;
- total value of the industrial plant;
- delivery period (anticipated beginning and completion of the deliveries).
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These materials are provided only for information. It is not an official translation!
VESSELS AND AIRCRAFT
Statistics relating to the trading of goods between Member States on vessels and aircraft shall cover only the
following dispatches and arrivals:
a) the transfer of economic ownership of a vessel or aircraft from a taxable person established in
another Member State to a taxable person established in the reporting Member State. This transaction
shall be treated as an arrival;
b) the transfer of economic ownership of a vessel or aircraft from a taxable person established in the
reporting Member State to a taxable person established in another Member State. This transaction
shall be treated as a dispatch. Where the vessel or aircraft is new the dispatch is recorded in the
Member State of construction;
c) the arrivals and dispatches of vessels or aircraft before processing (transaction code “41” or “42”) or
following processing (transaction code “51” or “52”) under contract.
“Economic ownership” means the right of a taxable person to claim the benefits associated with the use of a
vessel or aircraft in the course of an economic activity by virtue of accepting the associated risks.
When there is no transfer of ownership, but an owner only enters vessel or aircraft on the register of another
country for other reasons (e.g. fiscal), no statistical movement of the vessel or the aircraft is deemed to have
taken place and no report should be made.
Financial leasing transactions shall be included in reports, because it can be assumed that a transfer of
ownership is intended. If transfer of economic ownership takes place when operational leasing agreement is
concluded, such transaction must be indicated in reports.
GOODS DELIVERED TO VESSELS AND AIRCRAFT
Delivery of goods to vessels and aircraft means the delivery of products for the crew and passengers, and for
the operation of engines, machines and other equipment of vessels or aircraft, for example fuel, oils and
lubricants.
Vessels or aircraft shall be deemed to belong to the Member State in which the vessel or the aircraft is
registered.
In Intrastat reports only dispatches have to be declared, it means that statistics relating to the trading
between Member States shall cover only dispatches of goods delivered on the territory of the reporting
Member State to vessels and aircraft belonging to another Member State.
If the delivery of goods has already been declared in the cargo customs declaration then it should not be
declared in Intrastat report.
Member States shall use the following commodity codes for goods delivered to vessels and aircraft:
-
99302400 goods from the CN chapters 1 to 24,
-
99302700 goods from the CN chapter 27,
-
99309900 goods classified elsewhere.
The simplified partner country code QR may be used for transactions mentioned above.
SEA PRODUCTS
“Sea products” means fishery products, minerals, salvage and all other products, which have not yet been
landed by sea going vessels.
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Sea products shall be deemed to belong to that Member State where the vessel, which is carrying out the
capturing, is registered.
Statistics relating to the trading of goods between Member States shall cover the following dispatches and
arrivals:
1) Arrivals:
 when sea products are landed in the reporting Member State’s ports;
 when sea products are acquired by vessels registered in the reporting Member State from a
vessel registered in another Member State;
2) Dispatches:

when sea products are landed in another Member State’s ports;

when sea products are acquired by vessels registered in another Member State from a vessel
registered in the reporting Member State.
The partner Member State on arrival shall be the Member State where the vessel, which is carrying out the
capturing, is registered, and on dispatch the Member State where the sea product is landed or the vessel
acquiring the sea product is registered.
INDIRECT TRADE
The indirect trade is an exceptional situation. It takes place, when goods are exported from one Member
State to a third country (which is not a EU Member State) through the other Member State, where customs
documents for export are prepared, or when goods are imported from a non-Member State to the EU
Member State through the other Member State where customs documents for import are prepared. This kind
of export/import is called the indirect trade, because goods pass through the other Member State. In this case
arrivals and dispatches from one Member State to another have to be declared in the Intrastat report. These
transactions have to correspond to the special transaction codes – “63” and “64” (see Annex 4).
The person who completes the customs documents is also responsible for producing the Intrastat report.
Examples of indirect trade transactions:

A Polish enterprise A (which is not registered in the Latvian VAT register) delivers goods
from Poland through Latvia to Russia (a third country which is not a EU Member State). In
the Latvian Customs enterprise A with the help of enterprise-declarant B (which is registered
in the Latvian taxpayer register) completes SAD for export to Russia. Enterprise B declares
arrivals of goods from Poland to Latvia in the Intrastat report, using the code of transaction
“64”.

An Estonian enterprise A (which is not registered in the Latvian VAT register) receives
goods from China. They are delivered through Latvia. Latvian enterprise B (which is
registered in the Latvian taxpayer register) completes SAD for import in the Latvian
Customs. In the customs declaration enterprise B shows that the consignee of goods is
Estonian enterprise A, it means that import of goods to the EU takes place. Then these
declared goods are sent to Estonia. Enterprise B declares dispatches from Latvia to Estonia
in the Intrastat report, using the code of transaction “63”.
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ANNEX 1
Goods not to be included in external trade statistics data
a) monetary gold;
b) means of payment which are legal tender and securities, including means which are payments for
services such as postage, taxes, user fees;
c) goods for or following temporary use, (e.g. hire, loan, operational leasing), provided all the following
conditions are met:
- no processing is/was planned or carried out,
- the expected duration of the temporary use was not/is not intended to be longer than 24
months,
- the dispatch/arrival does not have to be declared as a supply/acquisition for VAT purposes;
d) goods moving between:
- a Member State and its territorial enclaves in other Member States, and
- the host Member State and territorial enclaves of other Member States or international
organisations.
Territorial enclaves include embassies and national armed forces stationed outside the territory of the mother
country;
e) goods used as carriers of customised information, including software;
f) software downloaded from the Internet;
g) goods supplied free of charge which themselves are not the subject of a commercial transaction,
provided that the movement is with the sole intention of preparing or supporting an intended subsequent
trade transaction by demonstrating the characteristics of goods or services such as:
- advertising material,
- commercial samples;
h) means of transport travelling in the course of their work, including spacecraft launchers at the time of
launching."
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ANNEX 2
Codes of European Union countries for trade statistics between Member States
Country
Code
Austria
AT
Belgium
BE
Bulgaria
BG
Cyprus
CY
Czech Republic
CZ
Germany
DE
Denmark
DK
Estonia
EE
Spain
ES
Finland
FI
France
FR
United Kingdom
GB
Greece
GR
Croatia
HR
Hungary
HU
Ireland
IE
Italy
IT
Lithuania
LT
Luxembourg
LU
Latvia
LV
Malta
MT
Netherlands
NL
Poland
PL
Portugal
PT
Romania
RO
Sweden
SE
Slovenia
SI
Slovakia
SK
Deliveries to vessels and aircraft
QR
Including the island of Helgoland; excluding the territory of
Busingen
Including the Balearic Islands and the Canary Islands;
excluding Ceuta (XC) and Melilla (XL)
Including the Aland Islands
Including Monaco, the French overseas departments
(French Guiana, Guadeloupe, Martinique and Réunion) and
the French northern part of St Martin
Great Britain, Northern Ireland, Channel Islands and Isle of
Man
Including Livigno; excluding the municipality of Campione
d'Italia
Including Gozo and Comino
Including Azores and Madeira
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ANNEX 3
Nomenclature of countries and territories for the external trade statistics of the Union
and statistics of trade between Member States
Country
Andorra
Code
AD
United Arab Emirates
AE
Afghanistan
Antigua and Barbuda
Anguilla
Albania
Armenia
Angola
AF
AG
AI
AL
AM
AO
Antarctica
AQ
Argentina
American Samoa
Austria
Australia
Aruba
Azerbaijan
Bosnia and Herzegovina
Barbados
Bangladesh
Belgium
Burkina Faso
Bulgaria
Bahrain
Burundi
Benin
Saint Barthélemy
Bermuda
Brunei Darussalam
Bolivia
Bonaire, Sint Eustatius and Saba
Brazil
Bahamas
Bhutan
Bouvet Island
Botswana
Belarus
Belize
Canada
Cocos (Keeling) Islands
Congo (Congo Democratic Republic)
Central African Republic
Congo
AR
AS
AT
AU
AW
AZ
BA
BB
BD
BE
BF
BG
BH
BI
BJ
BL
BM
BN
BO
BQ
BR
BS
BT
BV
BW
BY
BZ
CA
CC
CD
CF
CG
Abu Dhabi, Ajman, Dubai, Fujairah, Ras al Khaimah,
Sharjah and Umm al Qaiwain
Including Cabinda
Territory south of 60° south latitude, not including the
French Southern Territories (TF), Bouvet Island (BV),
South Georgia and South Sandwich Islands (GS)
Often referred to as Brunei
Often referred to as Belorussia
Formerly Zaire
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Switzerland
CH
Cote d’ Ivoire
Cook Islands
Chile
Cameroon
China
Colombia
Costa Rica
Cuba
Cape Verde
Curaçao
Christmas Island
Cyprus
Czech Republic
CI
CK
CL
CM
CN
CO
CR
CU
CV
CW
CX
CY
CZ
Germany
DE
Djibouti
Denmark
Dominica
Dominican Republic
Algeria
Ecuador
Estonia
Egypt
Western Sahara
Eritrea
DJ
DK
DM
DO
DZ
EC
EE
EG
EH
ER
Spain
ES
Ethiopia
Finland
Fiji
Falkland Islands
Micronesia, Federated States of
Faroe Islands
ET
FI
FJ
FK
FM
FO
France
FR
Gabon
GA
United Kingdom
GB
Grenada
Georgia
Ghana
Gibraltar
Greenland
Gambia
Guinea
GD
GE
GH
GI
GL
GM
GN
Including the German territory of Busingen and the Italian
municipality of Campione d'Italia
Often referred to as Ivory Coast
Including the island of Helgoland; excluding the territory of
Busingen
Including the Galapagos Islands
Including the Balearic Islands and the Canary Islands;
excluding Ceuta (XC) and Melilla (XL)
Including the Aland Islands
Chuuk, Kosrae, Pohnpei and Yap
Including Monaco, the French overseas departments
(French Guiana, Guadeloupe, Martinique and Réunion) and
the French northern part of St Martin
Great Britain, Northern Ireland, Channel Islands and Isle of
Man
Including Southern Grenadines
24
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
Equatorial Guinea
Greece
South Georgia and South Sandwich
Islands
Guatemala
Guam
Guinea-Bissau
Guyana
GT
GU
GW
GY
Hong Kong
HK
Heard Island and McDonald Islands
HM
Honduras
Croatia
Haiti
Hungary
Indonesia
Ireland
Israel
India
British Indian Ocean Territory
Iraq
Iran, Islamic Republic of
Iceland
HN
HR
HT
HU
ID
IE
IL
IN
IO
IQ
IR
IS
Italy
IT
Jamaica
Jordan
Japan
Kenya
Kyrgyz, Republic
Cambodia
Kiribati
Comoros
St Kitts and Nevis
Korea, Democratic People’s Republic
of
Korea, Republic of
Kuwait
Cayman Islands
Kazakhstan
Lao People’s Democratic Republic
Lebanon
St Lucia
Liechtenstein
Sri Lanka
Liberia
Lesotho
Lithuania
GQ
GR
GS
JM
JO
JP
KE
KG
KH
KI
KM
KN
Hong Kong Special Administrative Region of the People’s
Republic of China
Including Swan Islands
Chagos Archipelago
Including Livigno; excluding the municipality of Campione
d'Italia
Anjouan, Grande Comore and Moheli
KP
Often referred to as North Korea
KR
KW
KY
KZ
LA
LB
LC
LI
LK
LR
LS
LT
Often referred to as South Korea
Often referred to as Laos
25
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
Luxembourg
Latvia
Libyan Arab Jamahiriya
Morocco
Moldova, Republic of
Montenegro
Madagascar
Marshall Islands
Former
Yugoslav
Republic
Macedonia
Mali
Myanmar
Mongolia
LU
LV
LY
MA
MD
ME
MG
MH
of
Often referred to as Libya
MK1
ML
MM
MN
Often referred to as Burma
Macao
MO
Special Administrative Region of the People’s Republic of
China
Northern Mariana Islands
Mauritania
Montserrat
Malta
MP
MR
MS
MT
Mauritius
MU
Maldives
Malawi
Mexico
MV
MW
MX
Malaysia
MY
Mozambique
Namibia
New Caledonia
Niger
Norfolk Island
Nigeria
Nicaragua
Netherlands
Norway
Nepal
Nauru
Niue
New Zealand
Oman
Panama
Peru
MZ
NA
NC
NE
NF
NG
NI
NL
NO
NP
NR
NU
NZ
OM
PA
PE
French Polynesia
PF
Including Gozo and Comino
Mauritius, Rodrigues Island, Agalega Islands and Cargados
Carajos Shoals (St Brandon Islands)
Peninsular Malaysia and Eastern Malaysia (Sarawak, Sabah
and Labuan)
Including Loyalty Islands (Mare, Lifou and Ouvea)
Including Corn Islands
Including Svalbard Archipelago and Jan Mayen Island
Excluding Ross Dependency (Antarctica)
Including former Canal Zone
Marquesas Islands, Society Islands (including Tahiti),
Tuamotu Islands, Gambier Islands and Austral Islands
1
Provisional Code that does not affect the definitive denomination of the country to be attributed after the conclusion of
the negotiations currently taking place in the United Nations.
26
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
Eastern part of New Guinea; Bismarck Archipelago
(including New Britain, New Ireland, Lavongai (New
Hanover) and Admiralty Islands); Northern Solomon
Islands (Bougainville and Buka); Trobriand Islands,
Woodlark Island; d’Entrecasteaux Islands and Louisiade
Archipelago
Papua New Guinea
PG
Philippines
Pakistan
PH
PK
Poland
PL
St Pierre and Miquelon
PM
Pitcairn
PN
Including the Ducie, Henderson and Oeno Islands
Occupied Palestinian Territory
PS
West Bank (including East Jerusalem) and Gaza Strip
Portugal
Palau
PT
PW
Including Azores and Madeira
Paraguay
PY
Qatar
QA
Romania
RO
Russian Federation
RU
Rwanda
RW
Saudi Arabia
SA
Solomon Islands
SB
Seychelles
SC
Sudan
SD
Sweden
SE
Singapore
SG
Saint Helena, Ascension and Tristan da
Cunha
Slovenia
Often referred to as Russia
Mahe Island, Praslin Island, La Digue, Fregate and
Silhouette; Amirante Islands (including Desroches,
Alphonse, Platte and Coetivy); Farquhar Islands (including
Providence); Aldabra Islands and Cosmoledo Islands
SH
SI
Slovakia
SK
Sierra Leone
SL
San Marino
SM
Senegal
SN
Somalia
SO
Suriname
SR
South Sudan
SS
Sao Tome and Principe
ST
27
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
El Salvador
SV
Sint Maarten (Dutch part)
SX
The island of Saint Martin is divided into the French
northern part and the Dutch southern part
Syrian Arab Republic
SY
Often referred to as Syria
Swaziland
SZ
Turks and Caicos Islands
TC
Chad
TD
French Southern Territories
TF
Togo
TG
Thailand
TH
Tajikistan
TJ
Tokelau
TK
Timor-Leste
TL
Turkmenistan
TM
Tunisia
TN
Tonga
TO
Turkey
TR
Trinidad and Tobago
TT
Tuvalu
TV
Taiwan
TW
United Republic of Tanzania
Ukraine
TZ
UA
Uganda
UG
Including Kerguélen Islands, Amsterdam Island, Saint-Paul
Island, Crozet Archipelago and French scattered Indian
Ocean Islands formed by Bassas da India, Europa Island,
Glorioso Islands, Juan de Nova Island and Tromelin Island
Separate customs territory of Taiwan, Penghu, Kinmen and
Matsu
Pemba, Zanzibar Island and Tanganyika
United States Minor Outlying Islands
UM
Including Baker Island, Howland Island, Jarvis Island,
Johnston Atoll, Kingman Reef, Midway Islands, Navassa
Island, Palmyra Atoll and Wake Island
United States
US
Including Puerto Rico
Uruguay
UY
Uzbekistan
UZ
Holy See (Vatican City State)
VA
St Vincent and the Grenadines
VC
Venezuela
VE
Virgin Islands (British)
VG
28
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
Virgin Islands (USA)
VI
Vietnam
VN
Vanuatu
VU
Wallis and Futuna
WF
Including Alofi Island
Samoa
WS
Formerly known as Western Samoa
Ceuta
XC
Kosovo
XK
As defined by United Nations Security Council Resolution
1244 of 10 June 1999
Melilla
XL
Including Penon de Velez de la Gomera, Penon de
Alhucemas and Chafarinas Islands
Serbia
Yemen
XS
YE
Formerly North Yemen and South Yemen
Mayotte
YT
Grande-Terre and Pamandzi
South Africa
ZA
Zambia
ZM
Zimbabwe
ZW
Countries and territories not specified
QU
29
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
ANNEX 4
Coding of the nature of transaction
In Intrastat reports it is necessary to specify the transaction code as a combination of two digits. The chosen
transaction code from column A should be grouped with the corresponding code from the column B. If the transaction
code begins with “3”, “7” or “8”, in order to make a correct combination “0” is added on the right, for example, “80”.
The transaction code is entered in the column “G” (Arrivals) or “F” (Dispatches) of Intrastat reports.
A
B
1.Outright purchase/sale
1. Transactions involving actual or intended 2.Supply for sale on approval or after trial, for
transfer of ownership from residents to nonconsignment or with the intermediation of a
residents
against
financial
or
other
commission agent(a)
compensation (except the transactions listed 3.Barter trade (compensation in kind)
under 2, 7 and 8)
4.Financial leasing (hire-purchase)(b)
9.Other
1.Return of goods
2. Return and replacement of goods free of 2.Replacement for returned goods
charge after registration of the original 3.Replacement (e.g. under warranty) for goods
transaction
not being returned
9.Other
3. Transactions involving transfer of ownership
without financial or in kind compensation (e.g.
aid shipments)
1.Goods expected to return to the initial Member
4. Operations with a view to processing(c) under
State of dispatch
contract (no transfer of ownership to the
2.Goods not expected to return to the initial
processor)
Member State of dispatch
1.Goods returning to the initial Member State of
5. Operations following processing under
dispatch
contract (no transfer of ownership to the
2.Goods not returning to the initial Member
processor)
State of dispatch
1.Operations, which provide paid or free repair
and paid or free technical service.
2.Operations, which follow paid or free repair
and paid or free technical service.
3.Dispatch of goods, imported from the third
6. Particular transactions recorded for the
countries (customs import clearance takes
member state’s national statistical needs(d)
place in Latvia), from Latvia to other
Member State.(e)
4.Arrival of goods, provided for export to the
third countries (customs operations take place
in Latvia), to Latvia from other Member
State. (e)
7. Operations under joint defence projects or
other joint intergovernmental production
programs
8. Transactions involving the supply of building
materials and technical equipment under a
general construction or civil engineering
contract for which no separate invoicing of the
goods is required and an invoice for the total
contract is issued
1.Hire, loan, and operational leasing longer than
9. Other transactions which cannot be classified
24 months
under other codes
9.Other
30
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
Explanation of transaction codes
(a) The nature of transaction includes the following purchase and sale:
- customer has evaluated or tried goods before buying them;
- consignment goods, i.e. goods meant for sale, but which at the moment of border crossing actually
are not sold yet, therefore goods can be sent to warehouse;
- goods that are purchased/sold with the help of trade representatives.
(b) Financial leasing covers operations where the lease instalments are calculated in such a way as to cover
all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee.
At the end of the contract the lessee becomes the legal owner of the goods.
(c) Processing covers operations (transformation, construction, assembling, enhancement, renovation etc.)
with the objective of producing a new or really improved item. This does not necessarily involve a change in
the product classification. Processing activities on a processor’s own account are not covered by this item
and should be registered under item 1 of column A.
(d) The item covers particular transactions coded for the member state’s national statistical needs, for
example, repair, indirect trade.
Repair entails the restoration of goods to their original function or condition. The objective of the operation
is simply to maintain goods in the working order; it may involve some rebuilding or enhancements but does
not change the nature of goods by no means.
(e) Indirect trade takes place when goods are exported from one Member State to a third country (which is
not a EU Member State) through other Member State, where the customs export documents are proceeded or
when goods are imported from a third country to a EU Member State through other Member State, where the
customs import clearance is done.
31
Materiāls paredzēts tikai informatīviem nolūkiem, tas nav oficiālais tulkojums!
These materials are provided only for information. It is not an official translation!
ANNEX 5
Coding of mode of transport
Mode of transport
- Sea transport
- Rail transport
- Road transport
- Air transport
- Postal consignment
- Fixed transport installations (pipelines)
- Inland waterway transport
- Own propulsion
Code
1
2
3
4
5
7
8
9
ANNEX 6
Coding of delivery terms
Terms of agreement
From the factory (ex-works)
Free carrier
Free alongside ship
Free on board
Cost and freight
Cost, insurance and freight
Carriage paid to…
Carriage and insurance paid to…
Delivered at place
Delivered at terminal
Delivered duty paid
Other terms of delivery
Code
EXW
FCA
FAS
FOB
CFR
CIF
CPT
CIP
DAP
DAT
DDP
XXX
Place to be indicated
Location of works
Agreed place
Agreed port of loading
Agreed port of loading
Agreed port of destination
Agreed port of destination
Agreed place of destination
Agreed place of destination
Agreed place of destination
Agreed terminal at port
Agreed place of delivery in arriving country
Precise statement of terms specified in the
contract
If you have any questions, please call (371) 67366842.
32