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

Notice: Beginning from January 1st, 2008 new regulations on INTRASTAT system have been enforced.

COMMUNITY LEGISLATION:

1. Basic regulation:
   
   Regulation (EU) 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 102 of 07.04.2004)
    
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 (EC) No 1915/2005 of 24 November 2005 amending regulation (EC) 1982/2004 with regard to the simplification of the recording of the quantity and simplifications on particular movement of goods
   
   (Official Journal of the European Union No L307 of 25.11.2005)
   
    
3. Other:
   
   Combined Nomenclature:
    
   • Council regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
     
     (Official Journal of the European Union No L 256 of  7.09.1987)
      
   • Commission Regulation (EC) No 1214/2007 of  20 September 2007 (amending Annex I to the Regulation of the Council (EEC) No 2658/87 on tariff and statistical nomenclature and on the Common Customs Tariff
     
     (Official Journal of the European Union No L 286 of  31.10.2007)
     
      
   Geonomenclature:
    
   • Commission Regulation (EC) No1833/2006 of 13 October 2006 on nomenclature of countries and territories for the external trade statistics of the Community and statistics of trade between Member States
     
     (Official Journal of the European Union No L 354 of 14,12,2006)
      
    

NATIONAL LEGISLATION:

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

• Regulation of the Minister of Finance of 21 April 2004 on INTRASTAT declarations (Journal of Laws No 89, position 846)
   
• Regulation of the Minister of Finance of 22 December 2004 amending the regulation of the Minister of Finance of 21 April 2004 on INTRASTAT declarations (Journal of Laws No 282, position 2809)
   
• Regulation of the Minister of Finance of 20 December 2005 amending regulation on INTRASTAT declaration (Journal of Laws No 257, position. 2154)
   
• Regulation of the Minister of Finance of 19 December 2006 amending regulation on INTRASTAT declaration (Journal of Laws No 243, position. 1765)

Program of statistical surveys of official statistics:

• Regulation of the Council of Ministers of 9 October 2007 on the program of statistical surveys of official statistics for 2008 (Journal of Laws No 210, position 1521)
   
• Regulation of the Council of Ministers of 18 December 2007 amending the regulation on the program of statistical surveys of official statistics for 2008 (Journal of Laws No 243, position 1786) - statistical thresholds

Reporting obligation:

• The Act – Customs Law of 19 March 2004 (Chapter 8 – Recording and statistics of trade between EU Member Countries) (Journal of Laws No 68, position 622)

Currency exchange rate:

• Regulation of the Minister of Finance of 27 April 2004 on execution of some provisions of the Law on tax on goods and services (Journal of Laws No 97, position 970) – Chapter 14

Chapter 99 of Combined Nomenclature (document in Polish only):

• Regulation of the Council of Ministers of 12 December 2007 on Combined Nomenclature of Goods in Foreign Trade (CN) (Journal of Laws No 243, position 1784)