CHAPTER 5RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS
F1Article 20Goods delivered to and from offshore installations
1.
For the purposes of this Article:
(a)
‘offshore installation’ means equipment and devices installed and stationary in the sea outside the statistical territory of any Member State F2and the United Kingdom;
(b)
‘goods delivered to offshore installations’ means the delivery of products for the crew and for the operation of engines, machines and other equipment of offshore installation;
(c)
‘goods obtained from or produced by offshore installations’ means products extracted from the seabed or subsoil, or manufactured by the offshore installation.
2.
Statistics relating to the trading of goods between Member States F3and the United Kingdom shall record:
(a)
an arrival, where goods are delivered from:
- (i)
F4a Member State to an offshore installation established in an area where the F5United Kingdom has exclusive rights to exploit that seabed or subsoil;
- (ii)
an offshore installation established in an area where F4a Member State has exclusive rights to exploit that seabed or subsoil to the F5United Kingdom;
- (iii)
an offshore installation established in an area where F4a Member State has exclusive rights to exploit that seabed or subsoil to an offshore installation in an area where the F5United Kingdom has exclusive rights to exploit that seabed or subsoil;
(b)
a dispatch, where goods are delivered to:
- (i)
F4a Member State from an offshore installation established in an area where the F5United Kingdom has exclusive rights to exploit that seabed or subsoil;
- (ii)
an offshore installation established in an area where F4a Member State has exclusive rights to exploit that seabed or subsoil from the F5United Kingdom;
- (iii)
an offshore installation established in an area where F4a Member State has exclusive rights to exploit that seabed or subsoil from an offshore installation established in an area where the F5United Kingdom has exclusive rights to exploit that seabed or subsoil.
3.
F6The Commissioners for Her Majesty's Revenue and Customs shall use the following commodity codes for goods delivered to offshore installations:
9931 24 00: goods from CN chapters 1 to 24,
9931 27 00: goods from CN chapter 27,
9931 99 00: goods classified elsewhere.
For those deliveriesF7... the simplified partner Member State code ‘QV’ may be used.