CHAPTER 5

RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS

Industrial plant
Article 15
1
For the purpose of this Article:
a
‘industrial plant’ is a combination of machines, apparatus, appliances, equipment, instruments and materials which together make up large-scale, stationary units producing goods or providing services;
b
‘component part’ means a delivery for an industrial plant which is made up of goods which all belong to the same chapter of the CN.
2
Statistics on trade between Member States and the United Kingdom may cover only dispatches and arrivals of component parts used for the construction of industrial plants or the re-use of industrial plants.
3
The Commissioners for Her Majesty's Revenue and Customs when applying paragraph 2 may apply the following particular provisions on condition that the overall statistical value of a given industrial plant exceeds £2.62 million, unless they are complete industrial plants for re-use:
a
The commodity codes shall be composed as follows:
- the first four digits shall be 9880,
- the fifth and the sixth digits shall correspond to the CN chapter to which the goods of the component part belong,
- the seventh and the eighth digits shall be 0.
b
The quantity shall be optional.
Words in Art. 15(2) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(6); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 15(3) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(j)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 15(3) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(j)(ii); 2020 c. 1, Sch. 5 para. 1(1)