08.09.2008

Compliance with Statistics under Single Authorisation for simplified procedures and centralised clearance

Customs seminar on "Single Authorisation for Simplified Procedures/ Centralised Clearance" Budapest, 1-3 October 2008

EU Customs union: implications for FTS

 Intrastat: statistics on trade between EU Member States - based on Intrastat declarations - Issues: quality, burden on enterprises, simplification  Extrastat: statistics on trade with non-EU countries - based on customs declarations - Issues: Impact of the Modernized Community Customs Code, « European » perspective of Customs versus « national » perspective of statistics, simplification

08.09.2008

Extrastat in the context of the Modernized Community Customs Code

Past system

 With a few exceptions customs declarations are the source of statistics   EU Member State where customs declaration is lodged is the importing or exporting Member State The only « difficulty »: Rotterdam effect

08.09.2008

Extrastat in the context of the Modernized Community Customs Code

Goods movement: Present System

Third Countries European Union

SE NL

custom s trans it quasi trans it Intrasta t

AT

08.09.2008

Extrastat in the context of the Modernized Community Customs Code

Changes in the customs rules

 Place of lodging customs declarations is disconnected from physical movement of goods - Single Authorization for Simplified Procedures (SASP)  -Centralised Customs Clearance (CCC) Customs declarations not required in case of « self assessment », only ex-post on-site controls

08.09.2008

Extrastat in the context of the Modernized Community Customs Code

Impact on FTS

  Size of misallocation may reach in % of total trade double digit figures  Wrong allocation of trade flows to individual EU Member States under SASP and CCC, only EU aggregates are correct Non-existence of data in case of self-assessment, as big companies might be affected impact on trade figures might be significant

08.09.2008

Extrastat in the context of the Modernized Community Customs Code

Goods movement: Centralised Customs Clearance

Third Countries

NL participating MS

European Union

customs clearance data

SE supervising MS AT importing MS

08.09.2008

Extrastat in the context of the Modernized Community Customs Code

Centralised Customs Clearance – solutions for FTS

 Customs declarations have to contain information on actual importing or exporting EU Member State (MS of destination/actual export)  Data exchange system has to ensure that data available in the supervising EU Member State reach the actual importing or exporting EU Member State

08.09.2008

Extrastat in the context of the Modernized Community Customs Code

Problems

 Information on Member State of destination/actual export is not mandatory data element on the customs declaration   Quality of this information Data exchange system among 27 Member States is costly, problem of timeliness  Use of e-customs system is difficult as it was designed for different purposes

08.09.2008

Extrastat in the context of the Modernized Community Customs Code

Self-assessment

  Customs declarations in traditional sense don’t exist Alternative system of direct collection of data by Customs or statistical administrations will increase reporting burden on companies  Quality difficulties similar to Intrastat

08.09.2008

Extrastat in the context of the Modernized Community Customs Code

New Extrastat

 New regulation on Extrastat to be adopted by the European Parliament and the Council and to enter into force in 2010   Reaction to the changes in the EU Customs system New indicators: trade by business characteristics, trade by invoicing currency  Enhanced quality framework

08.09.2008

Extrastat in the context of the Modernized Community Customs Code