‘industrial plant’ is a combination of machines, apparatus, appliances, equipment, instruments and materials which together make up large-scale, stationary units producing goods or providing services;

‘component part’ means a delivery for an industrial plant which is made up of goods which all belong to the same chapter of the CN.

The commodity codes shall be composed as follows:

• the first four digits shall be 9880,

• the fifth and the sixth digits shall correspond to the CN chapter to which the goods of the component part belong,

• the seventh and the eighth digits shall be 0.

The quantity shall be optional.

‘vessel’ means vessels considered as seagoing in accordance with CN Chapter 89, tugs, warships and floating structures;

‘aircraft’ means aeroplanes falling within CN codes 8802 30 and 8802 40;

‘economic ownership’ means the right of a taxable person F6(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.

the transfer of economic ownership of a vessel or aircraft from a taxable person established in F8a Member State to a taxable person established in the F9United Kingdom. This transaction shall be treated as an arrival;

the transfer of economic ownership of a vessel or aircraft from a taxable person established in the F10United Kingdom to a taxable person established in F11a Member State. This transaction shall be treated as a dispatch. Where the vessel or aircraft is new the dispatch is recorded F12if the United Kingdom is the country of construction;

the arrivals and dispatches of vessels or aircraft before or following processing under contract as defined in Annex III, footnote 2.

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;

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;

the partner Member State shall be:

1. (i)

   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. (ii)

   the Member State of construction, on arrival in the case of new vessels or aircraft;

3. (iii)

   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);

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.

‘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;

a vessel or aircraft shall be deemed to belong to the F18country where the taxable person who exercises economic ownership of the vessel or aircraft as defined in Article 17(1)(c) is established.

‘offshore installation’ means equipment and devices installed and stationary in the sea outside the statistical territory of any Member State F24and the United Kingdom;

‘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;

‘goods obtained from or produced by offshore installations’ means products extracted from the seabed or subsoil, or manufactured by the offshore installation.

an arrival, where goods are delivered from:

1. (i)

   F26a Member State to an offshore installation established in an area where the F27United Kingdom has exclusive rights to exploit that seabed or subsoil;

2. (ii)

   an offshore installation established in an area where F26a Member State has exclusive rights to exploit that seabed or subsoil to the F27United Kingdom;

3. (iii)

   an offshore installation established in an area where F26a Member State has exclusive rights to exploit that seabed or subsoil to an offshore installation in an area where the F27United Kingdom has exclusive rights to exploit that seabed or subsoil;

a dispatch, where goods are delivered to:

1. (i)

   F26a Member State from an offshore installation established in an area where the F27United Kingdom has exclusive rights to exploit that seabed or subsoil;

2. (ii)

   an offshore installation established in an area where F26a Member State has exclusive rights to exploit that seabed or subsoil from the F27United Kingdom;

3. (iii)

   an offshore installation established in an area where F26a Member State has exclusive rights to exploit that seabed or subsoil from an offshore installation established in an area where the F27United Kingdom has exclusive rights to exploit that seabed or subsoil.

‘sea products’ means fishery products, minerals, salvage and all other products which have not yet been landed by seagoing vessels;

a vessel shall be deemed to belong to the F30United Kingdom if that is where the taxable person who exercises the economic ownership of the vessel defined in Article 17(1)(c) is established.

the landing of sea products in the reporting Member State’s ports, or their acquisition by vessels belonging to the F32United Kingdom from vessels belonging to F33a Member State. These transactions shall be treated as arrivals;

the landing of sea products in F33a Member State’s ports from a vessel belonging to the F32United Kingdom, or their acquisition by vessels belonging to F33a Member State from vessels belonging to the F32United Kingdom. These transactions shall be treated as dispatches.

‘spacecraft’ means vehicles which are able to travel outside the earth’s atmosphere;

‘economic ownership’ means the right of a taxable person to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.

as a dispatch in the F38country of construction of the finished spacecraft;

as an arrival in the F38country where the new owner is established.

the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs;

the data on the partner Member State shall be the F39country of construction of the finished spacecraft, on arrival, and the F39country where the new owner is established, on dispatch.