The statistical thresholds shall be known as exclusion, assimilation or simplification thresholds. ... Simplification thresholds shall exempt parties required to provide information from the full provisions of Article 23; the declarations referred to in Article 13 (1) need only state for each type of goods, in addition to the code number referred to in the second indent of Article 21, the Member State of consignment or destination and the value of the goods.
