CHAPTER 5

RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS

Goods delivered to vessels and aircraft
Article 19
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;
b
a vessel or aircraft shall be deemed to belong to the
country
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 and the United Kingdom shall cover only dispatches of goods delivered on the territory of the United Kingdom to vessels and aircraft belonging to a Member State. Dispatches shall cover all goods defined in Article 3(2)(a) and (b) of Regulation (EC) No 638/2004.
3
The 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,
- 9930 27 00 goods from CN chapter 27,
- 9930 99 00: goods classified elsewhere.
...
In addition, the simplified partner country code ‘QR’ may be used.
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.
Substituted by Corrigendum to Commission Regulation (EC) No 1982/2004 of 18 November 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 and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92 (Official Journal of the European Union L 343 of 19 November 2004).
Words in Art. 19(3) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(2); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 19(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. 19(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)
Word in Art. 19(1)(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)(p); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 19(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(q); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 19(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(q); 2020 c. 1, Sch. 5 para. 1(1)