Methodology

The foreign trade statistics are established according to the national concept and the Community concept, in accordance with European and national legal provisions

Member States of the European Union are required to compile foreign trade statistics. The European Union has published various Regulations on this subject which are mandatory for the Member States. These legislative texts also describe the rules for compiling these statistics and oblige firms in the various Member States to submit the necessary data to the competent national authorities.

Basic regulation Intrastat

  • 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(OJ L 102, 7.04.2004).

Amended by:

  • Regulation (EC) N° 222/2009 of the European Parliamant and of the Council of 11 March 2009 amending Regulation (EEC) N° 638/2004 on Community statistics relating to the trading of goods between Member States (OJ L 87, 31.03.2009).
  • Commission Regulation (EU) N° 1093/2013 of 4 November 2013 amending Regulation (EC) N° 638/2004 of the European Parliament and of the Council and Commission Regulation (EC) N° 1982/2004 as regards the simplification within the Intrastat system and the collection of Intrastat information (OJ L 294, 06.11.2003).
  • Regulation (EC) No 659/2014 of the European Parliament and of the Council of 15 May 2014 amending Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States as regards conferring delegated and implementing powers on the Commission for the adoption of certain measures, the communication of information by the customs administration, the exchange of confidential data between Member States and the definition of statistical value (OJ L 189, 27.06.2014).

Implementing regulation Intrastat

  • Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92 (OJ L 343, 19.11.2004).

Amended by:

  • Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods (OJ L 307, 25.11.2005).
  • Commission Regulation (EU) No 91/2010 of 2 February 2010 amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, as regards the list of goods excluded from statistics, the communication of information by the tax administration and quality assessment (OJ L 31, 03.02.2010).
  • Commission Regulation (EU) No 96/2010 of 4 February 2010 amending Regulation (EC) No 1982/2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States, as regards the simplification threshold, trade by business characteristics, specific goods and movements and nature of transaction codes (OJ L 34, 05.02.2010).
  • Commission Regulation (EU) N° 1093/2013 of 4 November 2013 amending Regulation (EC) N° 638/2004 of the European Parlaiment and of the Council and Commission Regulation (EC) N° 1982/2004 as regards the simplification within the Intrastat system and the collection of Intrastat information (OJ L 294, 06.11.2013).

Basic regulation Extrastat

  • Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (OJ L 152, 16.06.2009).

Amended by:

  • Regulation (EU) 2016/1724 of the European Parliament and of the Council of 14 September 2016 amending Regulation (EC) No 471/2009 on Community statistics relating to external trade with non-member countries as regards conferring of delegated and implementing powers upon the Commission for the adoption of certain measures (OJ L 226, 30.09.2016).
  • Commission Regulation (EU) 2016/2119 of 2 December 2016 amending Regulation (EC) No 471/2009 of the European Parliament and of the Council and Commission Regulation (EU) No 113/2010 as regards the adaptation of the list of customs procedures and the definition of the data (OJ L 329, 03.12.2016)

Implementing regulation Extrastat

  • Commission Regulation (EU) No 92/2010 of 2 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards data exchange between customs authorities and national statistical authorities, compilation of statistics and quality assessment (OJ L 31, 03.02.2010).
  • Commission Regulation (EU) No 113/2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (OJ L 37, 10.02.2010).

Amended by:

  • Commission Regulation (EU) 2016/2119 of 2 December 2016 amending Regulation (EC) No 471/2009 of the European Parliament and of the Council and Commission Regulation (EU) No 113/2010 as regards the adaptation of the list of customs procedures and the definition of the data (OJ L 329, 03.12.2016).

Member States of the European Union are required to compile foreign trade statistics. The European Union has published various regulations on this subject which are mandatory for the Member States. Since these regulations do not lay down detailed rules on every aspect, the Member States are obliged to regulate certain matters by national legislation.

General statistical legislation

  • Law of 4 July 1962 on public statistics (B.S. 20.07.1962).

Amended by:

  • Law of 1 August 1985 (B.S. 6.08.1985)
  • Law of 21 December 1994 (B.S. 23.12.1994)
  • Law of 2 January 2001 (B.S. 03.01.2001 - 2nd edition)
  • Law of 2 August 2002 (B.S. 29.08.2002)
  • Law of 22 March 2006 (B.S. 21.04.2006 - 02.05.2006 errata)
  • Law of 22 December 2008 (B.S. 29.12.2008)
  • Law of 6 May 2009 (B.S. 19.05.2009)
  • Law of 18 december 2015 (B.S. 29.12.2015)
  • Law of 26 June 2000 concerning the introduction of the Euro in the legislation concerning matters on art. 78 of the Constitution (B.S. 29.07.2000).
  • Royal Decree of 10 September 2009 concerning the period and the modality of payment of the administrative fine in application of Art. 21octies of the Law of 4  July 1962 on public statistics. (B.S. 18.09.2009).

Specific legislation relating to Intrastat

  • Royal Decree of 9 January 2005 establishing monthly statistics relating to the trading of goods between Belgium and the other EC Member States (B.S. 26.01.2005).

Amended by:

  • Royal Decree of 11 January 2006 (B.S. 30.01.2006).
  • Royal Decree of 21 February 2010 (B.S. 26.02.2010).
  • Royal Decree of 10 October 2014 (B.S. 23.10.2014).
  • Royal Decree of 8 February 1995 appointing certain persons to investigate and find infringements relating to the statistics referred to in Article 108(f) of the Law of 21 December 1994 containing social and miscellaneous provisions (B.S. 14.03.1995).

Amended by:

  • Royal Decree of 26 December 1998 (B.S. 10.02.1999).
  • Royal Decree of 19 October 2009 (B.S. 04.11.2009).

Sanctions

It is important to note that if a business concerned by the Intrastat declaration fails to fill up and/or send it in to the National Bank within the prescribed time limit, administrative or legal sanctions may be imposed. These are described in Articles 19 to 23 of the Law of 4 July 1962 on public statistics.