Current legal basis for INTRASTAT system comprises from the following national and Community regulations.


COMMUNITY LEGISLATION:

1. Basic regulation:
   
   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
   (Official Journal of the European Union No L 102 of 07.04.2004)
   
   Regulation (EC) No 222/2009 of the European Parliament and of the Council of 11 March 2009 amending Regulation (EC) No 638/2004 on Community statistics relating to the trading of goods between Member States
   (Official Journal of the European Union No 87 of 31.03.2009)
    
2. Implementing regulation:
   
   Commission Regulation (EU) No 1982/2004 of 18 November 2004 implementing the regulation (EU) 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 (EEC) No 1901/2000 and (EEC) No 3590/92
   (Official Journal of the European Union No L343/3 of 19.11.2004)
   
   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.
   (Official Journal of the European Union No L 31/1 of 03.02.2010)
   
   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.
   (Official Journal of the European Union No L 31/4 of 05.02.2010)
   
   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.
   (Official Journal of the European Union No L 34/1 of 03.02.2010)
   
   Other:

Combined Nomenclature:

• Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
  (Official Journal of the European Union No L 273 of 31.10.2018)

Amendments to the above-mentioned regulations:

1. Commission implementing Regulation (EU) 2018/396 of 13 March 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (refers to fuel oils)
2. Commission implementing Regulation (EU) 2018/125 of 24 January 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (refers to sparkling fermented beverages)

Geonomenclature:

• Commission Regulation (EU) No 1106/2012 of 27 November 2012 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council of Community statistics relating to external trade with non-member countries, as regards the update of the nomenclature of countries and territories
  (Official Journal of the European Union No L 328 of 28.11.2012)

NATIONAL LEGISLATION:

Detailed rules of operating of INTRASTAT system (documents in Polish only):

• Regulation of the Minister of Economic Development and Finance of 15 November 2016 on INTRASTAT declarations (Journal of Laws position 1865)
• Regulation of the Minister of Economic Development and Finance of 15 February 2017 amending the regulation in regards on INTRASTAT declarations (Journal of Laws 2017, position 312, of 21.02.2017)
• Uniform text of the Regulation of the Minister of Economic Development and Finance regarding INTRASTAT declarations

Reporting obligation:

• The Act – Customs Law of 19 March 2004 (Chapter 8 – Recording and statistics of trade between EU Member Countries) (Journal of Laws 2016, position 1880 of 31.10.2016)