CHAPTER 5

RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS

Sea products
Article 21
1
For the purposes of this Article:
a
‘sea products’ means fishery products, minerals, salvage and all other products which have not yet been landed by seagoing vessels;
b
a vessel shall be deemed to belong to the
United Kingdom if that is
where the taxable person who exercises the economic ownership of the vessel defined in Article 17(1)(c) is established.
2
Statistics relating to the trading of goods between Member States
and the United Kingdom
on sea products shall cover the following arrivals and dispatches:
a
the landing of sea products in the reporting Member State’s ports, or their acquisition by vessels belonging to the
United Kingdom
from vessels belonging to
a
Member State. These transactions shall be treated as arrivals;
b
the landing of sea products in
a
Member State’s ports from a vessel belonging to the
United Kingdom
, or their acquisition by vessels belonging to
a
Member State from vessels belonging to the
United Kingdom
. These transactions shall be treated as dispatches.
3
On arrival, the partner Member State shall be a Member State where the taxable person who exercises the economic ownership of the vessel, which is carrying out the capturing, is established and, on dispatch,
a
Member State where the sea products are landed or where the taxable person who exercises the economic ownership of the vessel, acquiring the sea products, is established.
4
Provided that there is no conflict with other
...
law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declaration.
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. 21(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. 21(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)(v)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 21(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)(v)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 21(4) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(7); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 21(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)(u); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 21(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)(w); 2020 c. 1, Sch. 5 para. 1(1)