The data on the partner countries shall be coded in accordance with the Geonomenclature in force.

On import, the data on the country of origin shall indicate the country in which the goods are wholly produced or the last substantial transformation took place in accordance with the provisions of F1or under the F2Taxation (Cross-border Trade) Act 2018 laying down the rules on non-preferential origin.

F3On import, the data on the country of consignment/dispatch shall indicate the F4... non-member country F5(one outside the United Kingdom and that is not a member State) from which the goods were initially F6dispatched to the United KingdomF7..., if neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate F4... non-member country F5(one outside the United Kingdom and that is not a member State). If such a stoppage or commercial transaction has taken place, the data shall indicate the last intermediate F4... non-member country F5(one outside the United Kingdom and that is not a member State).

On export, data on the country of last known destination shall indicate the last non-member country F8(one outside the United Kingdom and that is not a member State) to which it is known at the time of release into the customs procedure F9... that the goods are to be delivered.