The statistical procedure shall identify the different characteristics used in distinguishing trade transactions, in particular according to their placement under a customs procedure.

The statistical procedure code shall be a code derived, if applicable, from the F1... code indicating the declared procedure pursuant to the F2Taxation (Cross-border Trade) Act 2018. The following codes shall be used:

• 1

  normal imports or exports,

• 2

  imports or exports covered by the customs inward processing procedure,

• 3

  imports or exports covered by the customs outward processing procedure,

• 9

  imports or exports not recorded from customs declarations.