Definitions

After the accession of the Czech Republic to the European Union, external trade of the CR is the total of intra-Community trade (trade with EU Member States) and trade with non-EU countries.
External trade statistics are based on two systems of data collection: Intrastat, which monitors movements of goods within the Community (arrival and dispatch of goods from/to Member States of the EU), and Extrastat, which measures trade with non-EU states (imports and exports of goods from/to non-EU countries).

Exports

Exports are value of goods that were dispatched abroad and crossed the state border for the purpose of being left abroad, permanently or temporarily. Total exports consist of dispatches to EU Member States and exports to non-EU countries.

Imports

Imports are value of goods that were received from abroad and crossed the state border for the purpose of being left in the Czech Republic, permanently or temporarily. Total imports consist of arrivals from EU Member States and imports from non-EU countries.


2. Legislative framework

In terms of legislation, external trade statistics are governed in particular by the following legal regulations of the European Communities, as amended:

• 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, as amended by Regulation (EC) No 222/2009 of the European Parliament and of the Council of 11 March 2009
• Commission Regulation (EC) No 1982/2004 of 18 November 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 and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/1992, as amended (Commission Regulation (EC) No 1915/2005, Commission Regulation (EC) No 91/2010 and Commission Regulation (EC) No 96/2010)
• Commission Regulation (EC) No 1917/2000 of 7 September 2000 laying down certain provisions for the implementation of Council Regulation (EC) No 1172/95 as regards statistics on external trade (repealed, applied for data before 1 January 2010 only)
• Regulation (EC) No 471/2009 of the European Parliament and of the Council of May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95, as amended
• Commission Regulation (EU) No 92/2010 of 2 February 2010 implementing Regulation (EC) No 471/2009 of 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
• Commission Regulation (EU) No 113/2010 of 9 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 trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements
• Commission Regulation (EC) No 1833/2006 of 13 December 2006 on the nomenclature of countries and territories for the external trade statistics of the Community and statistics of trade between Member States
• Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
• Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 laying down the Community Customs Code (Modernised Customs Code)
• Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
• Information from the Commission No 915/1998 – Explanatory Notes to the Combined Nomenclature of the European Communities
• Commission Regulation (EC) No 948/2009 of 30 September 2009 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

Further, surveys on external trade of the CR are governed by the following national legislation:

• The Customs Act No 13/1993 Sb., as amended
• Decree No 201/2005 Sb. of the Czech Statistical Office and of the Ministry of Finance on statistics on exported and imported goods and on the way of communicating data on trade between the CR and other Member States of the European Communities, as amended
• Decree No 199/2004 Sb. of the Ministry of Finance laying down certain provisions of the Customs Act and repealing certain decrees regulating exemption from import duty and non-preferential origin of goods, as amended
• Decree No 84/2009 Sb., amending Decree No 199/2004 Sb. laying down certain provisions of the Customs Act and repealing certain decrees regulating exemption from import duty and non-preferential origin of goods, as amended
• Act No 235/2004 Sb., on Value Added Tax, as amended
• Act No 337/1992 Sb., on Administration of Taxes and Fees, as amended
• Act 513/1991 Sb., the Commercial Code
• Act 563/1991 Sb., the Accounting Act, as amended

3. International comparability

Among the decisive changes that unify the methodology of external trade statistics of the CR step by step with the practice used in the Member States of the European Union are in particular:
Implementation of the Single Administrative Document
Implementation of the Combined Nomenclature
Implementation of Intrastat–statistical system that measures movement of goods between Member States of the European Union


4. Scope of data

Trading system

Intrastat:
The system of statistics on intra-Community trade called Intrastat monitors particularly movement of Community goods between Member States of the European Union. In accordance with the provision of Article 4 Council Regulation (EEC) No 2913/92 (the Community Customs Code), Community goods are goods that are fully gained or produced on the Community’s territory, goods released for free circulation by states and territories outside the customs territory and goods produced from such goods. Under specific conditions, Intrastat monitors also movements between Member States of goods under the customs procedure of inward processing or processing under customs supervision, but these cases are rare. Intrastat includes data on goods irrespective of their origin and trading country.

Extrastat:
The system of statistics on external trade with non-EU states called Extrastat is based on collecting data from customs declarations (Single Administrative Documents - SADs). Extrastat does not include data on goods put in a free customs zone or a free customs warehouse released for the customs procedures of storage in a customs warehouse and temporary use; neither included are data on goods re-exported immediately after one of these customs approved destinations. Data on goods in transit customs procedure are not recorded in Extrastat either.

Transactions included in statistics

External trade statistics include data on all trade transactions against payment irrespective of their manner, including barter trade and also e.g. trade carried out at the government account. Included is also trade between linked enterprises (for example enterprises in common ownership), data on goods intended for uncertain sale (e.g. on goods in consignment, distribution and similar warehouses), data on goods intended for processing as per contract and for the purpose of inward processing and on goods returned after these transactions. External trade statistics also include data on goods intended for financial leasing.

Transactions not included in statistics

External trade statistics do not include data on goods in transit procedure and goods in simplified circulation between the Member States, data on goods temporarily transported to/from the Czech Republic for repair or maintenance and returned after repair or maintenance (since 1 January 2005 they are included in statistics of external trade in services). Further, external trade statistics do not include data on goods in the customs procedure of temporary use (goods for trade fairs, exhibitions, tests, etc.); goods released for free circulation after inward processing procedure or after processing procedure under customs supervision. They also do not cover illegal trade, operational leasing and other temporary receipt and dispatch of goods not connected with a change of their owner for a period not exceeding two years, and also data on the following items crossing the border: monetary gold, means of payment that are legal tender and securities, goods subject to diplomatic or similar immunity, goods as emergency relief for areas hit by natural disasters, and other goods excluded from external trade statistics on the basis of Commission Regulation (EC) No 1982/2004.

Further, Intrastat does not include individual trade transactions carried out by persons not registered as VAT payers. Duty to report to Intrastat does not apply to reporting units below the threshold of CZK 8 million a year both for dispatch and arrival, but their trade is included in statistics through mathematical and statistical imputation (see point 6).

The exhaustive definition is set out in legal regulations on external trade statistics (see point 2).


5. Classifications

Data on external trade of the CR are produced and published in the following breakdowns:

a) According to commodity classifications - Combined Nomenclature, Harmonised System, Standard International Trade Classification (SITC), Rev. 4, Classification of Products by Activity (CZ-CPA)
b) According to Geonomenclature (nomenclature of countries with 2-character alphabetical codes)

6. Data sources and data processing

Intrastat:
The source of data on dispatch and arrival of goods are Intrastat declarations whose collection and first check are carried out by the Directorate General of Customs (DGC), while the Czech Statistical Office (CZSO) is in charge of further processing, checks and subsequent publication.

Data processing also includes mathematical and statistical imputation, which compensates for a loss of information due to non-response and statistical thresholds. Based on testing, the month-on-month index method combined with the year-on-year index method was chosen for non-response imputation. Imputed in this way are data on companies that failed to report, and data on their trade in preceding periods are used to this end. When imputing values of trade carried out by enterprises below the threshold, data from the VAT returns, which are also indexed, provide the basis.

Extrastat:
The source of data on exports and imports is information from Single Administrative Documents (SADs). Data collection and first check are carried out by the DGC, while the CZSO is responsible for further processing, checks and subsequent publication.

Data collection is always completed on the 20th working day and data on total external trade are published on the 37th calendar day after the end of the reference month. The marked reference period is decisive for Intrastat declarations to be included in the data processing. Data from SADs get in the processing according to the date of their receipt. Since 2010 the way of updating monthly results had been changed from quarterly (formerly used) to monthly basis. Preliminary data of the reference month are released together with updated data of the previous three months. Final data for the whole year are published by the CZSO in September of the following year.


7. Value of exports and imports

Statistical value

Dispatches and exports to non-EU countries:
Invoiced price of goods provides the basis for the statistical value of goods dispatched and exported. Direct trading costs (particularly freight and insurance) incurred in connection with transport of goods dispatched and exported within the territory of the CR are part of the statistical value, irrespective whether they are paid by the buyer or seller. Not included in the statistical value are bank charges and compensation connected with dispatches and exports of goods and export-related levies and taxes.

Arrivals and imports from non-EU countries:
Invoiced price of goods provides the basis for the statistical value of goods received and imported. Only direct trading costs connected with transport of goods received and imported outside the territory of the CR are part of the statistical value, irrespective whether they are paid by the buyer or seller. Not included in the statistical value is bank compensation connected with arrivals and imports of goods and import-related levies and taxes.

Conversion of foreign currency value to national currency value

External trade is measured in the national currency. Exchange rate, which is determined in compliance with the provisions of articles 169-171 of Commission Regulation (EEC) No 2454/1993 and published on web pages of the Directorate General of Customs (http://www.celnisprava.cz/cz/aplikace/Stranky/kurzy.aspx) - Kurzovní lístky (Exchange rates), is used for conversion of values in foreign currency to Czech korunas.

Publication of foreign currency data

External trade data published in foreign currency (EUR, USD) are converted from values in Czech korunas, using the average monthly exchange rate announced by the Czech National Bank.