CHAPTER 5

RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS

Vessels and aircraft
Article 17
1
For the purposes of this Article:
a
‘vessel’ means vessels considered as seagoing in accordance with CN Chapter 89, tugs, warships and floating structures;
b
‘aircraft’ means aeroplanes falling within CN codes 8802 30 and 8802 40;
c
‘economic ownership’ means the right of a taxable person
(for value added tax purposes, or for corresponding purposes under the law of a member State)
to claim the benefits associated with the use of a vessel or aircraft in the course of an economic activity by virtue of accepting the associated risks.
2
Statistics relating to the trading of goods between Member States
and the United Kingdom
on vessels and aircraft shall cover only the following dispatches and arrivals:
a
the transfer of economic ownership of a vessel or aircraft from a taxable person established in
a
Member State to a taxable person established in the
United Kingdom
. This transaction shall be treated as an arrival;
b
the transfer of economic ownership of a vessel or aircraft from a taxable person established in the
United Kingdom
to a taxable person established in
a
Member State. This transaction shall be treated as a dispatch. Where the vessel or aircraft is new the dispatch is recorded
if the United Kingdom is the country
of construction;
c
the arrivals and dispatches of vessels or aircraft before or following processing under contract as defined in Annex III, footnote 2.
3
The Commissioners for Her Majesty's Revenue and Customs
shall apply the following specific provisions on statistics relating to the trading of goods between Member States
and the United Kingdom
on vessels and aircraft:
a
the quantity shall be expressed in number of items and any other supplementary units laid down in the CN, for vessels, and in net mass and supplementary units, for aircraft;
b
the statistical value shall be the total amount that would be invoiced – transport and insurance costs excluded – in the event of sale or purchase of the whole vessel or aircraft;
c
the partner Member State shall be:
1. the Member State where the taxable person transferring the economic ownership of the vessel or aircraft is established, on arrival, or the taxable person to whom the economic ownership of the vessel or aircraft is transferred, on dispatch, for the movements referred to in paragraphs 2(a) and (b);
2. the Member State of construction, on arrival in the case of new vessels or aircraft;
3. the Member State where the taxable person who exercises economic ownership of the vessel or aircraft is established, on arrival, or the Member State undertaking the processing under contract, on dispatch, for movements referred to in paragraph 2(c);
d
the reference period for arrivals and dispatches referred to in paragraphs 2(a) and (b) shall be the month when the transfer of economic ownership takes place.
4
At the request of the national authorities, the authorities responsible for managing the ships and aircraft registers shall provide all the information available to identify a change of economic ownership of a vessel or aircraft between taxable persons established in
the United Kingdom
.
Substituted by 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.
Words in Art. 17(3) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(5); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(3) 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. 17(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. 17(1)(c) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(k); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 17(2)(a) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(l); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(2)(a) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(l); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 17(2)(b) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(l); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(2)(b) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(l); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(2)(b) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(m); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(4) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(n) (as amended by S.I. 2020/1624, regs. 1(3), 8(4)); 2020 c. 1, Sch. 5 para. 1(1)