The text discusses the correct reporting of transportation charges in INTRASTAT lists for community operations. It clarifies the distinction between accessory transport services and main sales of goods for INTRASTAT purposes. If transport is accessory, it should be included in the INTRASTAT lists related to goods. Otherwise, it requires separate reporting in the INTRASTAT lists for services. Proper allocation of transportation costs based on objective criteria, such as weight and volume, is suggested for multiple goods with different categories.
Source: eutekne.info
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