23. 10. 92 Official Journal of the European Communities No L 307/27 COMMISSION REGULATION (EEC) No 3046/92 of 22 October 1992 laying down provisions implementing and amending Council Regulation (EEC) No 3330/91 on the statistics relating to the trading of goods between Member [ States THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) No 3330/91 of 7 November 1991 on the statistics relating to the trading of goods between Member States ('), and in parti- cular Article 30 thereof, Whereas, with a view to establishing the statistics relating to the trading of goods between Member States, the field of application of the Intrastat system should be precisely defined in relation to both the goods to be included and those to be excluded; Whereas the date from which the intra-Community operator shall in practice comply with his obligations to supply information must be determined; whereas the extent of the obligations of the third party to whom the party responsible for providing the information may transfer that task should be defined; Whereas certain of the rules to be complied with by the departments concerned must be specified in detail in particular with a view to efficient management of the registers of intra-Community operation ; whereas it is useful to specify the provisions relating to certain fiscal aspects of statistical information ; Whereas there should be additions to the definition of the data to be reported and to the arrangements for reporting such data; Whereas a list should be drawn up of the goods to be excluded from the statistical returns relating to the trading of goods; Whereas account should be taken initially of existing simplified procedures and of the special requirements of certain sectors ; Whereas the amendments to Council Directive 77/388/EEC () by Directive 91/680/EEC () require certain provisions of Regulation (EEC) No 3330/91 to be adapted, pursuant to the first indent of Article 33 thereof ; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on the () OJ No L 316, 16. 11. 1991, p. 1. () OJ No L 145, 13. 6. 1977, p. 1. () OJ No L 376, 31. 12. 1991, p. 1. statistics relating to the trading of goods between Member States, HAS ADOPTED THIS REGULATION : Article 1 With a view to establishing the statistics relating to the trading of goods between Member States, the Community and its Member States shall apply Regulation (EEC) No 3330/91, hereinafter referred to as the Basic Regula- tion, in accordance with the rules laid down in this Regu- lation. Article 2 1. In connection with trade between the Community as constituted on 31 December 1985 and Spain or Portugal, and between those two last-mentioned Member States, the Intrastat system shall also apply to goods still liable to certain customs duties and charges having equi- valent effect or which remain subject to other measures laid down by the Act of Accession. 2. The Intrastat system shall apply to the products referred to in Article 3 (1) of Council Directive 92/12/EEC (), regardless of the form and content of the document accompanying them, when they move between the territories of the Member States. Article 3 1. . The Intrastat system shall not apply: (a) to goods placed or obtained under the inward proces- sing customs procedure (suspension system) or the procedure of processing under customs control ; (b) to goods circulating between parts of the statistical territory of the Community, at least one of which is not part of the territory of the Community pursuant to Council Directive 77/388/EEC. 2. The Member States shall be responsible for collec- ting data on the goods referred to in paragraph 1 on the basis of the customs procedures applicable to such goods. ) OJ No L 76, 23. 3. 1992, p. 1.