5.2.2010 Official Journal of the European Union L 34/1 II (Non-legislative acts) REGULATIONS COMMISSION REGULATION (EU) No 96/2010 of 4 February 2010 amending Regulation (EC) No 1982/2004 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, as regards the simplification threshold, trade by business characteristics, specific goods and movements and nature of transaction codes THE EUROPEAN COMMISSION, (5)  In order to ensure completeness of data in terms of quantity, the statistical results transmitted to the Commission (Eurostat) should contain estimates of the net mass where data are not collected. Having regard to the Treaty on the Functioning of the European Union, (6)  Revised nature of transaction codes should be established in order to identify goods for processing under contract Having regard to Regulation (EC) No 638/2004 of the European returning to the initial Member State of dispatch. 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 ('), and in particular Articles 3(4), 9(1), 10(4), 12(1), 12(2), 12(4) and 13(4) thereof, (7). Regulation (EC) No 1982/2004 should therefore be amended accordingly. Whereas: (8)  The measures provided for in this Regulation are in accordance with the opinion of the Committee for the statistics on the trading of goods between Member States, (1) Regulation (EC) No 638/2004 was implemented by Commission Regulation (EC) No 1982/2004 (). HAS ADOPTED THIS REGULATION: (20 A simplification threshold below which parties may benefit from providing a limited data set should be defined in order to reduce the reporting burden on Article 1 iders of statistical information. PTOVICELS OF statistical IioTmation Regulation (EC) No 1982/2004 is amended as follows: (3)  In order to ensure harmonised compilation of statistics . . o on trade by business characteristics, the methodology for 1. In Article 13, the following paragraph 3a is inserted: production of these statistics should be defined. ‘3a.  Member States applying the thresholds in (4)  Provisions for specific goods and movements should be accordance with the simplified rules of Article 10(4) of adjusted for methodological reasons. Regulation (EC) No 638/2004 shall ensure that the value of the trade of the parties benefiting from the simplification () O] L 102, 7.4.2004, p. 1. shall amount to a maximum of 6 % of the value of their () O] L 343, 19.11.2004, p. 3. total trade’