CHAPTER 5RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS

Article 19Goods delivered to vessels and aircraft

1.

For the purposes of this Article:

(a)

‘delivery of goods to vessels and aircraft’ means the delivery of products for the crew and passengers, and for the operation of the engines, machines and other equipment of vessels or aircraft;

F1(b)

a vessel or aircraft shall be deemed to belong to the F2country where the taxable person who exercises economic ownership of the vessel or aircraft as defined in Article 17(1)(c) is established.

2.

Statistics relating to the trading of goods between Member States F3and the United Kingdom shall cover only dispatches of goods delivered on the territory of the F4United Kingdom to vessels and aircraft belonging to F5a Member State. Dispatches shall cover all goods defined in Article 3(2)(a) and (b) of Regulation (EC) No 638/2004.

3.

F6The Commissioners for Her Majesty's Revenue and Customs shall use the following commodity codes for goods delivered to vessels and aircraft:

  • 9930 24 00 goods from CN chapters 1 to 24,

  • X19930 27 00 goods from CN chapter 27,

  • 9930 99 00: goods classified elsewhere.

F7...

In addition, the simplified partner country code ‘QR’ may be used.