CHAPTER 5

RULES CONCERNING SPECIFIC GOODS AND MOVEMENTS
Article 14
In addition to the provisions of the Regulation (EC) No 638/2004, specific goods and movements shall be subject to the rules set out in this Chapter ....

Industrial plant
Article 15
1
For the purpose of this Article:
a
‘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;
b
‘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.
2
Statistics on trade between Member States and the United Kingdom may cover only dispatches and arrivals of component parts used for the construction of industrial plants or the re-use of industrial plants.
3
The Commissioners for Her Majesty's Revenue and Customs when applying paragraph 2 may apply the following particular provisions on condition that the overall statistical value of a given industrial plant exceeds £2.62 million, unless they are complete industrial plants for re-use:
a
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.
b
The quantity shall be optional.

Staggered consignments
Article 16
1
For the purpose of this Article ‘staggered consignments’ means the delivery of components of a complete item in an unassembled or disassembled state which are shipped during more than one reference period for commercial or transport-related reasons.
2
The reference period for arrivals or dispatches of staggered consignments may be adjusted so that data are reported only once, in the month when the last consignment is received or dispatched.

Vessels and aircraft
Article 17
1
For the purposes of this Article:
a
‘vessel’ means vessels considered as seagoing in accordance with CN Chapter 89, tugs, warships and floating structures;
b
‘aircraft’ means aeroplanes falling within CN codes 8802 30 and 8802 40;
c
‘economic ownership’ means the right of a taxable person
(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.
2
Statistics relating to the trading of goods between Member States
and the United Kingdom
on vessels and aircraft shall cover only the following dispatches and arrivals:
a
the transfer of economic ownership of a vessel or aircraft from a taxable person established in
a
Member State to a taxable person established in the
United Kingdom
. This transaction shall be treated as an arrival;
b
the transfer of economic ownership of a vessel or aircraft from a taxable person established in the
United Kingdom
to a taxable person established in
a
Member State. This transaction shall be treated as a dispatch. Where the vessel or aircraft is new the dispatch is recorded
if the United Kingdom is the country
of construction;
c
the arrivals and dispatches of vessels or aircraft before or following processing under contract as defined in Annex III, footnote 2.
3
The Commissioners for Her Majesty's Revenue and Customs
shall apply the following specific provisions on statistics relating to the trading of goods between Member States
and the United Kingdom
on vessels and aircraft:
a
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;
b
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;
c
the partner Member State shall be:
1. 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. the Member State of construction, on arrival in the case of new vessels or aircraft;
3. 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);
d
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.
4
At the request of the national authorities, the authorities responsible for managing the ships and aircraft registers shall provide all the information available to identify a change of economic ownership of a vessel or aircraft between taxable persons established in
the United Kingdom
.

Motor vehicle and aircraft parts
Article 18
The Commissioners for Her Majesty's Revenue and Customs may apply simplified national provisions for motor vehicle and aircraft parts ....

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.

Goods delivered to and from offshore installations
Article 20
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
and 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
and the United Kingdom
shall record:
a
an arrival, where goods are delivered from:
1. a
Member State to an offshore installation established in an area where the
United Kingdom
has exclusive rights to exploit that seabed or subsoil;
2. an offshore installation established in an area where
a
Member State has exclusive rights to exploit that seabed or subsoil to the
United Kingdom
;
3. an offshore installation established in an area where
a
Member State has exclusive rights to exploit that seabed or subsoil to an offshore installation in an area where the
United Kingdom
has exclusive rights to exploit that seabed or subsoil;
b
a dispatch, where goods are delivered to:
1. a
Member State from an offshore installation established in an area where the
United Kingdom
has exclusive rights to exploit that seabed or subsoil;
2. an offshore installation established in an area where
a
Member State has exclusive rights to exploit that seabed or subsoil from the
United Kingdom
;
3. an offshore installation established in an area where
a
Member State has exclusive rights to exploit that seabed or subsoil from an offshore installation established in an area where the
United Kingdom
has exclusive rights to exploit that seabed or subsoil.
3
The 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 deliveries
...
the simplified partner Member State code ‘QV’ may be used.

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.

Spacecraft
Article 22
1
For the purposes of this Article:
a
‘spacecraft’ means vehicles which are able to travel outside the earth’s atmosphere;
b
‘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.
2
The launching of a spacecraft for which economic ownership has been transferred between two taxable persons
one of whom is
established in
the United Kingdom
shall be recorded:
a
as a dispatch in the
country
of construction of the finished spacecraft;
b
as an arrival in the
country
where the new owner is established.
3
The following specific provisions shall apply to the statistics referred to in paragraph 2:
a
the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs;
b
the data on the partner Member State shall be the
country
of construction of the finished spacecraft, on arrival, and the
country
where the new owner is established, on dispatch.
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 declarations.

Electricity and gas
Article 23
1
Statistics relating to the trading of goods between Member States
and the United Kingdom
shall cover dispatches and arrivals of electricity and natural gas.
2
Provided that there is no conflict with other
... legislation, national authorities shall have access to all available additional data sources other than those of the Intrastat System or the Single Administrative Document for customs or fiscal purposes which they may need
.... National authorities may require that information is provided directly by operators established in the
United Kingdom
which own or operate the national transmission network for electricity or natural gas.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Military goods
Article 24
1
Statistics relating to the trading of goods between Member States and the United Kingdom shall cover dispatches and arrivals of goods intended for military use.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Substituted by Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods.
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. 14 omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 15(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)
Words in Art. 15(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)(j)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 15(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)(j)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(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. 17(3) 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)
Words in Art. 17(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)
Words in Art. 17(1)(c) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(k); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 17(2)(a) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(l); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(2)(a) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(l); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 17(2)(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)(l); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(2)(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)(l); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(2)(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)(m); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 17(4) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(n) (as amended by S.I. 2020/1624, regs. 1(3), 8(4)); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 18 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. 18 omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(o); 2020 c. 1, Sch. 5 para. 1(1)
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)
Words in Art. 20(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. 20(3) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(t); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 20(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. 20(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)(s)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 20(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)(s)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 20(1)(a) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(r); 2020 c. 1, Sch. 5 para. 1(1)
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)
Words in Art. 22(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. 22(2) inserted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(x)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 22(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)(x)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 22(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)(x)(iii); 2020 c. 1, Sch. 5 para. 1(1)
Word in Art. 22(3)(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)(y); 2020 c. 1, Sch. 5 para. 1(1)
Art. 23(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. 23(1) 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. 23(2) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(z)(i); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 23(2) omitted (31.12.2020) by virtue of The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(1)(z)(ii); 2020 c. 1, Sch. 5 para. 1(1)
Words in Art. 23(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)(z)(iii); 2020 c. 1, Sch. 5 para. 1(1)
Art. 24(2) 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. 24(1) 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)