on 01-21-2020 9:01 PM
I have a business user who is asking for the purpose of the intrastat report to assign the UOM of "NA" (not applicable) to the European Commodity code to support the reporting. (T604) table.
The user states that it is required. To me it doesn't make sense. If it is not applicable shouldn't this be blank?
Hi Steve,
For Customs, there is ALWAYS a reporting unit. Most usually, the unit is of Net Weight (mass).
For Intrastat, either the Net Weight or Supplementary Units must be provided. For Net Weight, the value must be in KG; for Supplementary Units, the UoM assigned to the Commodity Code must be used. In case Net Weight is required by the Commodity, nothing should be entered into the Supplementary Unit field. Conversely, nothing should be entered in the Net Weight field if the Commodity has Supplementary Units. As far as I know, that's the same for all EU member states, but I'm sure others will correct me if I'm wrong.
So, for the system, you are correct; in T604, leave the UoM blank if there are no Supplementary Units. It wouldn't make any sense to use 'NA', and I would almost never suggest creating non-standard UoM.
Regards,
Dave
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Hi Steve,
The intrastat requirements can change quite a lot between different EU countries.
I have never came across such a requirement but may be there is an EU country which have such requirement.
So, to which country is the Intrastat report submitted to? Is there a legal requirement to have UoM "NA" for this country or is it only a nice to have for the user?
Furthermore, is the user talking about the additional UoM of the commodity codes? Not all commodity codes have additional UoMs assigned to them, so may be the requirement is to fill the additional commodity code with NA when the commodity code does not require an additional UoM?
Really, the most important question to answer for the time being is is the 1st one about a legal requirement for the country of the Intrastat declaration... 🙂
Regards.
Mouaz
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