S.I. No. 466/2002 - European Communities (Intrastat) (Amendment) Regulations 2002

I, Bertie Ahern, Taoiseach, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972), and for the purpose of giving further effect to Commission Regulation (EC) No. 1901/2000 of 7 September 2000¹ , hereby make the following regulations:

1.       These Regulations may be cited as the European Communities (Intrastat (Amendment) Regulations 2002.

2.       The European Communities (Intrastat) Regulations 1993 ( S.I. No. 136 of 1993 ), as amended by Schedule 5 to the Finance Act 2001 (No. 7 of 2001), are amended by substituting the following for Regulation 3:

“3.       (1)      In these Regulations -

‘authorised officer’ means an officer of the Revenue Commissioners authorised by them in writing to exercise the powers of an authorised officer referred to in these Regulations;

‘basic Regulation’ means Council Regulation (EEC) No. 3330/91 of 7 November 1991;

‘Community Regulations’ means the basic Regulation, Commission Regulation (EEC) No. 3046/92 of 22 October 1992 and Commission Regulation (EEC) No. 2256/92 of 31 July 1992 and Commission Regulation (EEC) No. 3590/92 of 11 December 1992 and Commission Regulation (EC) No. 1901/2000 of 7 September 2000;

‘Intrastat system’ means the Intrastat system referred to in the basic Regulation in so far as that system applies to trade between Member States pursuant to Articles 17 to 28 of that Regulation;

‘Member State’ means a Member State of the European Economic Community;

‘officer of statistics’ has the meaning assigned to it by the Statistics Act 1993 ( No. 21 of 1993 );

‘records’ means any document or other written or printed material in any form as well as information (including statistical information) stored, maintained or preserved by means of any mechanical or electronic device, whether or not stored, maintained or preserved in a legible form;

‘trader’ means a person referred in Article 20 (5) of the basic Regulation or Article 4 of Commission Regulation (EC) No. 1901/2000 of 7 September 2000.

(2)      A word or expression used in these Regulations and also used in the Community Regulations shall, unless the context otherwise requires, have the same meaning in these Regulations as it has in those Regulations.”.

¹ O.J. No. L.228 of 8.9.2000, p.28