Mistakes most commonly made by PSIs and declaring third parties in INTRASTAT declarations
1. Improperly filled in “declaration No” and “No of declaration version” in box 1 “Reference period”:
Box 1 “Reference period” breaks down into four sub-boxes:
a) month – in this sub-box we enter double-digit sign of month, for example: January – 01, March – 03, November – 11.
b) year – in this sub-box we enter double-digit sign for reporting year, for example year 2005 we mark as 05, 2006 – 06.
c) declaration number in reference period - in this sub-box we enter the following number of a declaration made in given, reporting month. If a person submits in given reference period one INTRASTAT declaration covering data for full month, then figure 1 is entered. However, if partial declarations covering one reference period are made, then declarations should be numbered subsequently: 1, 2, 3.
d) number of declaration’s version – in this sub-box we enter numbers of subsequent declaration versions in a given reporting period, for example: 1, 2, 3.
Sub-field “Declaration No in reference period” is strictly linked with sub-box “Number of declaration’s version”. If for a given reference period one INTRASTAT declaration is made (and there will be no necessity for its correction), then number of declaration shall be marked as 1 and the number of declaration’s version also as 1.
If for a given reference period three partial INTRASAT declarations are made, then accordingly their count will look as follows:
- first partial declaration – declaration number 1, declaration’s version no 1,
- second partial declaration – declaration number 2, declaration’s version no 1,
- third partial declaration – declaration number 3, declaration’s version no 1.
The number of declaration’s version will be greater than one only when a replacement of INTRASTAT declaration occurs or a correction to it is made. For example: a correction was submitted to partial INTRASTAT declaration bearing declaration number 2 version 1; thus corrective declaration shall bear number 2 (referral to original number of declaration subject to correction) and the number of this declaration’s version shall bear number 2 (1 in initial declaration). If submission of a second correction to this same declaration is necessary, then the number of corrective declaration will be as follows: declaration no 2 (referral to the number of original declaration that is subject to correction) and version number 3.
It can be seen in the example above that submission of correction is connected with change of the declaration’s version number only (1 – number of original version, 2 number of first correction version, 3 – number of second correction version regarding the same declaration).
2. In box 10 description of goods inconsistent with CN code:
Description of goods in this box should contain customary name of goods, code of which is entered in box 14. If the customary name does not allow for unambiguous identification of an 8-digit code by Combined Nomenclature CN then description of goods should be supplemented by information (for example type of material, usage, processing method), which allows for such identification.
3. Delivery terms inconsistent with mode of transport (boxes 12 and 15):
When filling in this box attention should be paid, if delivery terms do not rule out mode of transport. For example: in given position a FOB delivery terms code (free on board) is entered which refers exclusively to sea transport, this same position cannot contain code 2 (railroad transport) in the box “Mode of transport”.
4. Incorrect CN code in box 14 “Commodity code”:
In box 14 an 8-digit code of Combined Nomenclature CN, according to Commission Regulation (EU) No 1810/2004 of 7 September 2004 amending Annex I to the Regulation of the Council (EEC) No 2658/87 on tariff and statistical nomenclature and on the Common Customs Tariff should be used. There is also a possibility to enter, in certain cases, simplified codes quoted in an additional, created for domestic purposes, Chapter 99 of Combined Nomenclature CN. Conditions for use of Chapter 99 are described in the Regulation of the Council of Ministers of 20 December 2004 on Combined Nomenclature of Goods in Foreign Trade (CN) (Journal of Laws No 279, position 2759).
Often, by mistake, in field 14 a code resulting from combination of PCN code or non-existing CN code is entered.
5. Lack of data in box 18 “Quantity in supplementary unit” in case when a supplementary unit is assigned to certain CN code:
Quantity of goods should be declared in whole numbers (as integer), expressed in unit of measurement indicated for given commodity by the binding version of Combined Nomenclature (CN), if it anticipates an additional unit of measurement for certain commodity code (otherwise this box should remain blank).
6. Lack of data in field 21 “Person filling in the declaration” in paper declaration forms:
This field consists of five parts: “Full name of person filling in the declaration”, “Telephone”, “Fax”, “E-mail”, “Place, date, signature”. Persons filling in the declaration on paper form most often forget to put the date of declaration’s completion and to place a legible signature in appropriate sub-box.
To make sure that INTRASTAT declaration in paper form is formally correct it is necessary to fill all sub-boxes of box 21.