(fra kommisjonsforordningen)

(1) Annexes V and VI to Regulation (EU) 2019/2152 specify the statistical information on exports and imports of goods that the tax and customs authorities in each Member State are to provide to the competent national statistical authorities (NSAs). These are further specified in Commission Delegated Regulation (EU) 2021/1704. 

(2) To ensure that the obligation on tax authorities to provide information to NSAs for statistical purposes contains information on extra-Union distance sales of imported goods and intra-Union transfers of own goods, it is necessary to amend Annex V to Regulation (EU) 2019/2152. 

(3) Council Directive (EU) 2020/2622 lays down the general arrangements for excise duty. These include the procedures to be followed for movements of excise goods under suspension of excise duty or movements of excise goods which have been released for consumption. It is necessary to amend Annexes V and VI to Regulation (EU) 2019/2152 to ensure that NSAs can receive information from their tax authorities and customs authorities on movements of excise goods, when those authorities are the competent authority referred to in Article 3(2) of Council Regulation (EU) No 389/2012 on administrative cooperation in the field of excise duties. 

(4) The common data requirements for customs declarations are set out in Annex B to Commission Delegated Regulation (EU) 2015/24464 . For the production of European statistics on international trade in goods, a subset of data elements from customs declarations must be provided by customs authorities in each Member State to the competent NSAs. To specify this subset of data elements, it is necessary to amend Commission Delegated Regulation (EU) 2021/1704. 

(5) Annexes V and VI to Regulation (EU) 2019/2152 and Commission Delegated Regulation (EU) 2021/1704 should therefore be amended accordingly.