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					<dc:identifier>http://www.legislation.gov.uk/eur/2010/96</dc:identifier><dc:title>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</dc:title><dct:alternative>Commission Regulation (EU) No 96/2010</dct:alternative><dc:description>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</dc:description><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32010R0096</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:modified>2024-06-25</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2020-12-31</dct:valid>
					
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      <EUPrelims DocumentURI="http://www.legislation.gov.uk/eur/2010/96/introduction" IdURI="http://www.legislation.gov.uk/id/eur/2010/96/introduction" RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-02-04">
         <MultilineTitle>
            <Text>
               <Uppercase>Commission Regulation</Uppercase> (EU) No 96/2010</Text>
            <Text>of 4 February 2010</Text>
            <Text>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</Text>
         </MultilineTitle>
         <EUPreamble>
            <P>
               <Text>THE EUROPEAN COMMISSION,</Text>
            </P>
            <P>
               <Text>Having regard to the Treaty on the Functioning of the European Union,</Text>
            </P>
            <P>
               <Text>Having regard to Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91<FootnoteRef Ref="f00001"/>, and in particular Articles 3(4), 9(1), 10(4), 12(1), 12(2), 12(4) and 13(4) thereof,</Text>
            </P>
            <P>
               <Text>Whereas:</Text>
            </P>
            <Division>
               <Number>(1)</Number>
               <P>
                  <Text>Regulation (EC) No 638/2004 was implemented by Commission Regulation (EC) No 1982/2004<FootnoteRef Ref="f00002"/>.</Text>
               </P>
            </Division>
            <Division>
               <Number>(2)</Number>
               <P>
                  <Text>A simplification threshold below which parties may benefit from providing a limited data set should be defined in order to reduce the reporting burden on providers of statistical information.</Text>
               </P>
            </Division>
            <Division>
               <Number>(3)</Number>
               <P>
                  <Text>In order to ensure harmonised compilation of statistics on trade by business characteristics, the methodology for production of these statistics should be defined.</Text>
               </P>
            </Division>
            <Division>
               <Number>(4)</Number>
               <P>
                  <Text>Provisions for specific goods and movements should be adjusted for methodological reasons.</Text>
               </P>
            </Division>
            <Division>
               <Number>(5)</Number>
               <P>
                  <Text>In order to ensure completeness of data in terms of quantity, the statistical results transmitted to the Commission (Eurostat) should contain estimates of the net mass where data are not collected.</Text>
               </P>
            </Division>
            <Division>
               <Number>(6)</Number>
               <P>
                  <Text>Revised nature of transaction codes should be established in order to identify goods for processing under contract returning to the initial Member State of dispatch.</Text>
               </P>
            </Division>
            <Division>
               <Number>(7)</Number>
               <P>
                  <Text>Regulation (EC) No 1982/2004 should therefore be amended accordingly.</Text>
               </P>
            </Division>
            <Division>
               <Number>(8)</Number>
               <P>
                  <Text>The measures provided for in this Regulation are in accordance with the opinion of the Committee for the statistics on the trading of goods between Member States,</Text>
               </P>
            </Division>
            <P>
               <Text>HAS ADOPTED THIS REGULATION:</Text>
            </P>
         </EUPreamble>
      </EUPrelims>
      <EUBody DocumentURI="http://www.legislation.gov.uk/eur/2010/96/body" IdURI="http://www.legislation.gov.uk/id/eur/2010/96/body" NumberOfProvisions="8" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31">
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2010/96/article/1" IdURI="http://www.legislation.gov.uk/id/eur/2010/96/article/1" id="article-1" RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-02-04">
            <Pnumber>Article 1</Pnumber>
            <P1para>
               <Text>Regulation (EC) No 1982/2004 is amended as follows:</Text>
            </P1para>
            <P1para>
               <OrderedList Type="arabic" Decoration="period">
                  <ListItem NumberOverride="1.">
                     <Para>
                        <Text>In Article 13, the following paragraph 3a is inserted:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P2>
                              <Pnumber PuncBefore="" PuncAfter="">3a.</Pnumber>
                              <P2para>
                                 <Text>Member States applying the thresholds in accordance with the simplified rules of Article 10(4) of Regulation (EC) No 638/2004 shall ensure that the value of the trade of the parties benefiting from the simplification shall amount to a maximum of 6 % of the value of their total trade.</Text>
                              </P2para>
                           </P2>
                        </BlockAmendment>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="2.">
                     <Para>
                        <Text>The following Chapter 4a is inserted:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <EUChapter>
                              <Number>CHAPTER 4a</Number>
                              <Title>
                                 <Strong>TRADE BY BUSINESS CHARACTERISTICS</Strong>
                              </Title>
                              <P1group>
                                 <Title>Compilation of statistics on trade by business characteristics</Title>
                                 <P1>
                                    <Pnumber>Article 13a</Pnumber>
                                    <P1para>
                                       <P2>
                                          <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                                          <P2para>
                                             <Text>National authorities shall compile annual statistics on trade by business characteristics.</Text>
                                          </P2para>
                                       </P2>
                                       <P2>
                                          <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                                          <P2para>
                                             <Text>The statistical units shall be enterprises as defined in the Annex to Council Regulation (EEC) No 696/93<FootnoteRef Ref="f00003"/>.</Text>
                                          </P2para>
                                       </P2>
                                       <P2>
                                          <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                                          <P2para>
                                             <Text>Statistical units are constructed by linking the identification number allocated to the party responsible for providing information pursuant to Article 9(1)(a) of Regulation (EC) No 638/2004 with the legal unit of the Business Register in accordance with the variable 1.7a referred to in the Annex to Regulation (EC) No 177/2008 of the European Parliament and of the Council<FootnoteRef Ref="f00004"/>.</Text>
                                          </P2para>
                                       </P2>
                                       <P2>
                                          <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                                          <P2para>
                                             <Text>The following characteristics shall be compiled:</Text>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                                <P3para>
                                                   <Text>trade flow;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                                <P3para>
                                                   <Text>statistical value;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                                                <P3para>
                                                   <Text>partner Member State;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">d</Pnumber>
                                                <P3para>
                                                   <Text>commodity code, according to the section or two-digit level as defined in the Annex to Regulation (EC) No 451/2008 of the European Parliament and of the Council<FootnoteRef Ref="f00005"/>;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">e</Pnumber>
                                                <P3para>
                                                   <Text>number of enterprises;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">f</Pnumber>
                                                <P3para>
                                                   <Text>activity carried out by the enterprise according to the section or two-digit level of the statistical classification of economic activity (NACE) as laid down in Annex I to Regulation (EC) No 1893/2006 of the European Parliament and of the Council<FootnoteRef Ref="f00006"/>;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">g</Pnumber>
                                                <P3para>
                                                   <Text>size class, measured in terms of the number of employees according to the definitions of characteristics for structural business statistics as laid down in Annex I to Commission Regulation (EC) No 250/2009<FootnoteRef Ref="f00007"/>.</Text>
                                                </P3para>
                                             </P3>
                                          </P2para>
                                       </P2>
                                       <P2>
                                          <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                                          <P2para>
                                             <Text>The following datasets shall be compiled:</Text>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                                <P3para>
                                                   <Text>matching rates between trade and business registers;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                                <P3para>
                                                   <Text>trade by activity and enterprise size class;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                                                <P3para>
                                                   <Text>share of largest enterprises in terms of value of trade by activity;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">d</Pnumber>
                                                <P3para>
                                                   <Text>trade by partner Member State and activity;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">e</Pnumber>
                                                <P3para>
                                                   <Text>trade by number of partner Member States and activity;</Text>
                                                </P3para>
                                             </P3>
                                             <P3>
                                                <Pnumber PuncBefore="(" PuncAfter=")">f</Pnumber>
                                                <P3para>
                                                   <Text>trade by commodity and activity.</Text>
                                                </P3para>
                                             </P3>
                                          </P2para>
                                       </P2>
                                       <P2>
                                          <Pnumber PuncBefore="" PuncAfter=".">6</Pnumber>
                                          <P2para>
                                             <Text>The first reference year for which annual statistics are to be compiled shall be 2009. Member States shall provide data for every calendar year thereafter.</Text>
                                          </P2para>
                                       </P2>
                                       <P2>
                                          <Pnumber PuncBefore="" PuncAfter=".">7</Pnumber>
                                          <P2para>
                                             <Text>Statistics shall be transmitted within 18 months of the end of the reference year.</Text>
                                          </P2para>
                                       </P2>
                                       <P2>
                                          <Pnumber PuncBefore="" PuncAfter=".">8</Pnumber>
                                          <P2para>
                                             <Text>Member States shall ensure that statistics are provided in such a way that dissemination by the Commission (Eurostat) does not make it possible to identify an enterprise or trader. National authorities shall specify what data are affected by confidentiality provisions.</Text>
                                          </P2para>
                                       </P2>
                                    </P1para>
                                 </P1>
                              </P1group>
                           </EUChapter>
                        </BlockAmendment>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="3.">
                     <Para>
                        <Text>In Article 16, paragraph 2 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P2>
                              <Pnumber PuncBefore="" PuncAfter="">2.</Pnumber>
                              <P2para>
                                 <Text>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.</Text>
                              </P2para>
                           </P2>
                        </BlockAmendment>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="4.">
                     <Para>
                        <Text>Article 17 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P1group>
                              <Title>Vessels and aircraft</Title>
                              <P1>
                                 <Pnumber>Article 17</Pnumber>
                                 <P1para>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                                       <P2para>
                                          <Text>For the purposes of this Article:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>“vessel” means vessels considered as seagoing in accordance with CN Chapter 89, tugs, warships and floating structures;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>“aircraft” means aeroplanes falling within CN codes 8802 30 and 8802 40;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                                             <P3para>
                                                <Text>“economic ownership” means the right of a taxable person 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.</Text>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                                       <P2para>
                                          <Text>Statistics relating to the trading of goods between Member States on vessels and aircraft shall cover only the following dispatches and arrivals:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>the transfer of economic ownership of a vessel or aircraft from a taxable person established in another Member State to a taxable person established in the reporting Member State. This transaction shall be treated as an arrival;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>the transfer of economic ownership of a vessel or aircraft from a taxable person established in the reporting Member State to a taxable person established in another Member State. This transaction shall be treated as a dispatch. Where the vessel or aircraft is new the dispatch is recorded in the Member State of construction;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                                             <P3para>
                                                <Text>the arrivals and dispatches of vessels or aircraft before or following processing under contract as defined in Annex III, footnote 2.</Text>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                                       <P2para>
                                          <Text>Member States shall apply the following specific provisions on statistics relating to the trading of goods between Member States on vessels and aircraft:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>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;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>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;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                                             <P3para>
                                                <Text>the partner Member State shall be:</Text>
                                             </P3para>
                                             <P3para>
                                                <OrderedList Type="roman" Decoration="parens">
                                                   <ListItem NumberOverride="(i)">
                                                      <Para>
                                                         <Text>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);</Text>
                                                      </Para>
                                                   </ListItem>
                                                   <ListItem NumberOverride="(ii)">
                                                      <Para>
                                                         <Text>the Member State of construction, on arrival in the case of new vessels or aircraft;</Text>
                                                      </Para>
                                                   </ListItem>
                                                   <ListItem NumberOverride="(iii)">
                                                      <Para>
                                                         <Text>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);</Text>
                                                      </Para>
                                                   </ListItem>
                                                </OrderedList>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">d</Pnumber>
                                             <P3para>
                                                <Text>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.</Text>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                                       <P2para>
                                          <Text>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 Member States of arrival and dispatch.</Text>
                                       </P2para>
                                    </P2>
                                 </P1para>
                              </P1>
                           </P1group>
                        </BlockAmendment>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="5.">
                     <Para>
                        <Text>In Article 19(1), point (b) is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <OrderedList Type="alpha" Decoration="parens">
                              <ListItem NumberOverride="(b)">
                                 <Para>
                                    <Text>a vessel or aircraft shall be deemed to belong to the Member State where the taxable person who exercises economic ownership of the vessel or aircraft as defined in Article 17(1)(c) is established.</Text>
                                 </Para>
                              </ListItem>
                           </OrderedList>
                        </BlockAmendment>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="6.">
                     <Para>
                        <Text>Article 20 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P1group>
                              <Title>Goods delivered to and from offshore installations</Title>
                              <P1>
                                 <Pnumber>Article 20</Pnumber>
                                 <P1para>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                                       <P2para>
                                          <Text>For the purposes of this Article:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>“offshore installation” means equipment and devices installed and stationary in the sea outside the statistical territory of any Member State;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>“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;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">c</Pnumber>
                                             <P3para>
                                                <Text>“goods obtained from or produced by offshore installations” means products extracted from the seabed or subsoil, or manufactured by the offshore installation.</Text>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                                       <P2para>
                                          <Text>Statistics relating to the trading of goods between Member States shall record:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>an arrival, where goods are delivered from:</Text>
                                             </P3para>
                                             <P3para>
                                                <OrderedList Type="roman" Decoration="parens">
                                                   <ListItem NumberOverride="(i)">
                                                      <Para>
                                                         <Text>another Member State to an offshore installation established in an area where the reporting Member State has exclusive rights to exploit that seabed or subsoil;</Text>
                                                      </Para>
                                                   </ListItem>
                                                   <ListItem NumberOverride="(ii)">
                                                      <Para>
                                                         <Text>an offshore installation established in an area where another Member State has exclusive rights to exploit that seabed or subsoil to the reporting Member State;</Text>
                                                      </Para>
                                                   </ListItem>
                                                   <ListItem NumberOverride="(iii)">
                                                      <Para>
                                                         <Text>an offshore installation established in an area where another Member State has exclusive rights to exploit that seabed or subsoil to an offshore installation in an area where the receiving Member State has exclusive rights to exploit that seabed or subsoil;</Text>
                                                      </Para>
                                                   </ListItem>
                                                </OrderedList>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>a dispatch, where goods are delivered to:</Text>
                                             </P3para>
                                             <P3para>
                                                <OrderedList Type="roman" Decoration="parens">
                                                   <ListItem NumberOverride="(i)">
                                                      <Para>
                                                         <Text>another Member State from an offshore installation established in an area where the reporting Member State has exclusive rights to exploit that seabed or subsoil;</Text>
                                                      </Para>
                                                   </ListItem>
                                                   <ListItem NumberOverride="(ii)">
                                                      <Para>
                                                         <Text>an offshore installation established in an area where another Member State has exclusive rights to exploit that seabed or subsoil from the reporting Member State;</Text>
                                                      </Para>
                                                   </ListItem>
                                                   <ListItem NumberOverride="(iii)">
                                                      <Para>
                                                         <Text>an offshore installation established in an area where another Member State has exclusive rights to exploit that seabed or subsoil from an offshore installation established in an area where the dispatching Member State has exclusive rights to exploit that seabed or subsoil.</Text>
                                                      </Para>
                                                   </ListItem>
                                                </OrderedList>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                                       <P2para>
                                          <Text>Member States shall use the following commodity codes for goods delivered to offshore installations:</Text>
                                       </P2para>
                                       <P2para>
                                          <UnorderedList Decoration="dash">
                                             <ListItem>
                                                <Para>
                                                   <Text>9931 24 00: goods from CN chapters 1 to 24,</Text>
                                                </Para>
                                             </ListItem>
                                             <ListItem>
                                                <Para>
                                                   <Text>9931 27 00: goods from CN chapter 27,</Text>
                                                </Para>
                                             </ListItem>
                                             <ListItem>
                                                <Para>
                                                   <Text>9931 99 00: goods classified elsewhere.</Text>
                                                </Para>
                                             </ListItem>
                                          </UnorderedList>
                                       </P2para>
                                       <P2para>
                                          <Text>For those deliveries, except for goods belonging to CN chapter 27, the transmission of data on quantity is optional and the simplified partner Member State code “QV” may be used.</Text>
                                       </P2para>
                                    </P2>
                                 </P1para>
                              </P1>
                           </P1group>
                        </BlockAmendment>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="7.">
                     <Para>
                        <Text>Article 21 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P1group>
                              <Title>Sea products</Title>
                              <P1>
                                 <Pnumber>Article 21</Pnumber>
                                 <P1para>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                                       <P2para>
                                          <Text>For the purposes of this Article:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>“sea products” means fishery products, minerals, salvage and all other products which have not yet been landed by seagoing vessels;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>a vessel shall be deemed to belong to the Member State where the taxable person who exercises the economic ownership of the vessel defined in Article 17(1)(c) is established.</Text>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                                       <P2para>
                                          <Text>Statistics relating to the trading of goods between Member States on sea products shall cover the following arrivals and dispatches:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>the landing of sea products in the reporting Member State’s ports, or their acquisition by vessels belonging to the reporting Member State from vessels belonging to another Member State. These transactions shall be treated as arrivals;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>the landing of sea products in another Member State’s ports from a vessel belonging to the reporting Member State, or their acquisition by vessels belonging to another Member State from vessels belonging to the reporting Member State. These transactions shall be treated as dispatches.</Text>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                                       <P2para>
                                          <Text>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, another 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.</Text>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                                       <P2para>
                                          <Text>Provided that there is no conflict with other acts of Union 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.</Text>
                                       </P2para>
                                    </P2>
                                 </P1para>
                              </P1>
                           </P1group>
                        </BlockAmendment>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="8.">
                     <Para>
                        <Text>Article 22 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P1group>
                              <Title>Spacecraft</Title>
                              <P1>
                                 <Pnumber>Article 22</Pnumber>
                                 <P1para>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                                       <P2para>
                                          <Text>For the purposes of this Article:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>“spacecraft” means vehicles which are able to travel outside the earth’s atmosphere;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>“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.</Text>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                                       <P2para>
                                          <Text>The launching of a spacecraft for which economic ownership has been transferred between two taxable persons established in different Member States shall be recorded:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>as a dispatch in the Member State of construction of the finished spacecraft;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>as an arrival in the Member State where the new owner is established.</Text>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                                       <P2para>
                                          <Text>The following specific provisions shall apply to the statistics referred to in paragraph 2:</Text>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">a</Pnumber>
                                             <P3para>
                                                <Text>the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs;</Text>
                                             </P3para>
                                          </P3>
                                          <P3>
                                             <Pnumber PuncBefore="(" PuncAfter=")">b</Pnumber>
                                             <P3para>
                                                <Text>the data on the partner Member State shall be the Member State of construction of the finished spacecraft, on arrival, and the Member State where the new owner is established, on dispatch.</Text>
                                             </P3para>
                                          </P3>
                                       </P2para>
                                    </P2>
                                    <P2>
                                       <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                                       <P2para>
                                          <Text>Provided that there is no conflict with other acts of Union 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.</Text>
                                       </P2para>
                                    </P2>
                                 </P1para>
                              </P1>
                           </P1group>
                        </BlockAmendment>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="9.">
                     <Para>
                        <Text>Article 25 is replaced by the following:</Text>
                     </Para>
                     <Para>
                        <BlockAmendment TargetClass="unknown" TargetSubClass="unknown" Context="unknown" Format="single">
                           <P1>
                              <Pnumber>Article 25</Pnumber>
                              <P1para>
                                 <P2>
                                    <Pnumber PuncBefore="" PuncAfter=".">1</Pnumber>
                                    <P2para>
                                       <Text>Aggregated results referred to in Article 12(1)(a) of Regulation (EC) No 638/2004 are defined, for each flow, as the total value of trade with other Member States. In addition, Member States belonging to the euro area shall provide a breakdown by products of their trade outside the euro area according to sections of the Standard International Trade Classification in force.</Text>
                                    </P2para>
                                 </P2>
                                 <P2>
                                    <Pnumber PuncBefore="" PuncAfter=".">2</Pnumber>
                                    <P2para>
                                       <Text>Member States shall take all the necessary measures to ensure that the trade data collected from companies above the established thresholds according to Article 13 are exhaustive and comply with the quality criteria specified in Article 13 of Regulation (EC) No 638/2004.</Text>
                                    </P2para>
                                 </P2>
                                 <P2>
                                    <Pnumber PuncBefore="" PuncAfter=".">3</Pnumber>
                                    <P2para>
                                       <Text>Adjustments made in application of Article 12 of Regulation (EC) No 638/2004 shall be transmitted to Eurostat with at least a breakdown by partner Member State and commodity code at chapter level of the CN.</Text>
                                    </P2para>
                                 </P2>
                                 <P2>
                                    <Pnumber PuncBefore="" PuncAfter=".">4</Pnumber>
                                    <P2para>
                                       <Text>Where statistical value not collected, Member States shall estimate the statistical value of the goods.</Text>
                                    </P2para>
                                 </P2>
                                 <P2>
                                    <Pnumber PuncBefore="" PuncAfter=".">5</Pnumber>
                                    <P2para>
                                       <Text>Member States shall estimate the net mass whenever it is not collected from the parties responsible for providing information pursuant to Article 9(1). The Commission (Eurostat) shall provide Member States with the coefficients needed to estimate the net mass.</Text>
                                    </P2para>
                                 </P2>
                                 <P2>
                                    <Pnumber PuncBefore="" PuncAfter=".">6</Pnumber>
                                    <P2para>
                                       <Text>Member States that have adjusted the reference period in accordance with Article 3(1) shall ensure that monthly results are transmitted to the Commission (Eurostat), using estimates if necessary, where the reference period for fiscal purposes does not correspond to a calendar month.</Text>
                                    </P2para>
                                 </P2>
                                 <P2>
                                    <Pnumber PuncBefore="" PuncAfter=".">7</Pnumber>
                                    <P2para>
                                       <Text>Member States shall transmit data declared confidential to the Commission (Eurostat) so that they may be published at least at chapter level of the CN provided confidentiality is thereby ensured.</Text>
                                    </P2para>
                                 </P2>
                                 <P2>
                                    <Pnumber PuncBefore="" PuncAfter=".">8</Pnumber>
                                    <P2para>
                                       <Text>Where monthly results already transmitted to the Commission (Eurostat) are subject to revision, Member States shall transmit the revised results no later than the month following availability of the revised data.</Text>
                                    </P2para>
                                 </P2>
                              </P1para>
                           </P1>
                        </BlockAmendment>
                     </Para>
                  </ListItem>
                  <ListItem NumberOverride="10.">
                     <Para>
                        <Text>Annex III to Regulation (EC) No 1982/2004 is replaced by the text of the Annex to this Regulation.</Text>
                     </Para>
                  </ListItem>
               </OrderedList>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2010/96/article/2" IdURI="http://www.legislation.gov.uk/id/eur/2010/96/article/2" id="article-2" RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-02-04">
            <Pnumber>Article 2</Pnumber>
            <P1para>
               <Text>This Regulation shall enter into force on the 20th day following its publication in the <Emphasis>Official Journal of the European Union</Emphasis>.</Text>
            </P1para>
            <P1para>
               <Text>This Regulation shall apply from 1 January 2010.</Text>
            </P1para>
         </P1>
         <SignedSection DocumentURI="http://www.legislation.gov.uk/eur/2010/96/signature" IdURI="http://www.legislation.gov.uk/id/eur/2010/96/signature" RestrictExtent="E+W+S+N.I." RestrictStartDate="2020-12-31"><Para><Text><CommentaryRef Ref="key-524b633a423d1914b750dabb1305c146"/>...</Text></Para><Signatory><Para><Text>Done at Brussels, 4 February 2010.</Text></Para><Signee><Para><Text><Emphasis>For the Commission</Emphasis></Text></Para><Para><Text><Emphasis>The President</Emphasis></Text></Para><Para><Text>José Manuel <Uppercase>Barroso</Uppercase></Text></Para></Signee></Signatory></SignedSection>
      </EUBody>
      <Schedules RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-02-04">
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2010/96/annex" IdURI="http://www.legislation.gov.uk/id/eur/2010/96/annex" id="annex" RestrictExtent="E+W+S+N.I." RestrictStartDate="2010-02-04">
            <Number>ANNEX</Number>
            <ScheduleBody>
               <P DocumentURI="http://www.legislation.gov.uk/eur/2010/96/annex/paragraph/1" IdURI="http://www.legislation.gov.uk/id/eur/2010/96/annex/paragraph/1" id="annex-paragraph-1" RestrictStartDate="2010-02-04" RestrictExtent="E+W+S+N.I.">
                  <BlockExtract SourceClass="unknown" Context="unknown" Format="none">
                     <Division DocumentURI="http://www.legislation.gov.uk/eur/2010/96/annex/division/ANNEX" IdURI="http://www.legislation.gov.uk/id/eur/2010/96/annex/division/ANNEX" id="annex-division-ANNEX" Type="ANNEX">
                        <Number>‘ANNEX III</Number>
                        <Tabular Orientation="portrait">
                           <Title>
                              <Strong>LIST OF NATURE OF TRANSACTIONS CODES</Strong>
                           </Title>
                           <table xmlns="http://www.w3.org/1999/xhtml" cols="2">
                              <tfoot><tr><td colspan="2">
                                       <Footnote xmlns="http://www.legislation.gov.uk/namespaces/legislation" id="f00008">
                                          <FootnoteText>
                                             <Para>
                                                <Text>Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.</Text>
                                             </Para>
                                          </FootnoteText>
                                       </Footnote>
                                    </td></tr><tr><td colspan="2">
                                       <Footnote xmlns="http://www.legislation.gov.uk/namespaces/legislation" id="f00009">
                                          <FootnoteText>
                                             <Para>
                                                <Text>Processing covers operations (transformation, construction, assembling, enhancement, renovation …) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 of column A.’</Text>
                                             </Para>
                                          </FootnoteText>
                                       </Footnote>
                                    </td></tr></tfoot>
                              <tbody><tr><th>A</th><th>B</th></tr><tr><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>1.</Number>
                                          <P>
                                             <Text>Transactions involving actual or intended transfer of ownership from residents to non-residents against financial or other compensation (except the transactions listed under 2, 7 and 8)</Text>
                                          </P>
                                       </Division>
                                    </td><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>1.</Number>
                                          <P>
                                             <Text>Outright purchase/sale</Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>2.</Number>
                                          <P>
                                             <Text>Supply for sale on approval or after trial, for consignment or with the intermediation of a commission agent</Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>3.</Number>
                                          <P>
                                             <Text>Barter trade (compensation in kind)</Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>4.</Number>
                                          <P>
                                             <Text>Financial leasing (hire-purchase)<FootnoteRef Ref="f00008"/>
                                             </Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>9.</Number>
                                          <P>
                                             <Text>Other</Text>
                                          </P>
                                       </Division>
                                    </td></tr><tr><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>2.</Number>
                                          <P>
                                             <Text>Return and replacement of goods free of charge after registration of the original transaction</Text>
                                          </P>
                                       </Division>
                                    </td><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>1.</Number>
                                          <P>
                                             <Text>Return of goods</Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>2.</Number>
                                          <P>
                                             <Text>Replacement for returned goods</Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>3.</Number>
                                          <P>
                                             <Text>Replacement (e.g. under warranty) for goods not being returned</Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>9.</Number>
                                          <P>
                                             <Text>Other</Text>
                                          </P>
                                       </Division>
                                    </td></tr><tr><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>3.</Number>
                                          <P>
                                             <Text>Transactions involving transfer of ownership without financial or in kind compensation (e.g. aid shipments)</Text>
                                          </P>
                                       </Division>
                                    </td><td/></tr><tr><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>4.</Number>
                                          <P>
                                             <Text>Operations with a view to processing<FootnoteRef Ref="f00009"/> under contract (no transfer of ownership to the processor)</Text>
                                          </P>
                                       </Division>
                                    </td><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>1.</Number>
                                          <P>
                                             <Text>Goods expected to return to the initial Member State of dispatch</Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>2.</Number>
                                          <P>
                                             <Text>Goods not expected to return to the initial Member State of dispatch</Text>
                                          </P>
                                       </Division>
                                    </td></tr><tr><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>5.</Number>
                                          <P>
                                             <Text>Operations following processing under contract (no transfer of ownership to the processor)</Text>
                                          </P>
                                       </Division>
                                    </td><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>1.</Number>
                                          <P>
                                             <Text>Goods returning to the initial Member State of dispatch</Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>2.</Number>
                                          <P>
                                             <Text>Goods not returning to the initial Member State of dispatch</Text>
                                          </P>
                                       </Division>
                                    </td></tr><tr><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>6.</Number>
                                          <P>
                                             <Text>Particular transactions recorded for national purposes</Text>
                                          </P>
                                       </Division>
                                    </td><td/></tr><tr><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>7.</Number>
                                          <P>
                                             <Text>Operations under joint defence projects or other joint intergovernmental production programs</Text>
                                          </P>
                                       </Division>
                                    </td><td/></tr><tr><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>8.</Number>
                                          <P>
                                             <Text>Transactions involving the supply of building materials and technical equipment under a general construction or civil engineering contract for which no separate invoicing of the goods is required and an invoice for the total contract is issued</Text>
                                          </P>
                                       </Division>
                                    </td><td/></tr><tr><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>9.</Number>
                                          <P>
                                             <Text>Other transactions which cannot be classified under other codes</Text>
                                          </P>
                                       </Division>
                                    </td><td>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>1.</Number>
                                          <P>
                                             <Text>Hire, loan, and operational leasing longer than 24 months</Text>
                                          </P>
                                       </Division>
                                       <Division xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                          <Number>9.</Number>
                                          <P>
                                             <Text>Other</Text>
                                          </P>
                                       </Division>
                                    </td></tr></tbody>
                           </table>
                        </Tabular>
                     </Division>
                  </BlockExtract>
               </P>
            </ScheduleBody>
         </Schedule>
      </Schedules>
   </EURetained><Footnotes><Footnote id="f00001">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00001" Class="EuropeanUnionOfficialJournal" Year="2004" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2004.102.01.0001.01.ENG" Date="2004-04-07">OJ L 102, 7.4.2004, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00002">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00002" Class="EuropeanUnionOfficialJournal" Year="2004" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2004.343.01.0003.01.ENG" Date="2004-11-19">OJ L 343, 19.11.2004, p. 3</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00003">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00003" Class="EuropeanUnionOfficialJournal" Year="1993" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1993.076.01.0001.01.ENG" Date="1993-03-30">OJ L 76, 30.3.1993, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00004">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00004" Class="EuropeanUnionOfficialJournal" Year="2008" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2008.061.01.0006.01.ENG" Date="2008-03-05">OJ L 61, 5.3.2008, p. 6</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00005">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00005" Class="EuropeanUnionOfficialJournal" Year="2008" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2008.145.01.0065.01.ENG" Date="2008-06-04">OJ L 145, 4.6.2008, p. 65</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00006">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00006" Class="EuropeanUnionOfficialJournal" Year="2006" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2006.393.01.0001.01.ENG" Date="2006-12-30">OJ L 393, 30.12.2006, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00007">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00007" Class="EuropeanUnionOfficialJournal" Year="2009" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2009.086.01.0001.01.ENG" Date="2009-03-31">OJ L 86, 31.3.2009, p. 1</Citation>.’</Text>
            </Para>
         </FootnoteText>
      </Footnote></Footnotes><Commentaries><Commentary id="key-524b633a423d1914b750dabb1305c146" Type="F"><Para><Text>Words in <CitationSubRef id="cf81onc35-00006" SectionRef="signature" URI="http://www.legislation.gov.uk/id/eur/2010/96/signature">Signature</CitationSubRef> omitted (31.12.2020) by virtue of <Citation URI="http://www.legislation.gov.uk/id/uksi/2019/47" id="cf81onc35-00007" Class="UnitedKingdomStatutoryInstrument" Year="2019" Number="47" Title="The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019">The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47)</Citation>, <CitationSubRef CitationRef="cf81onc35-00007" id="cf81onc35-00008" SectionRef="regulation-1-4" URI="http://www.legislation.gov.uk/id/uksi/2019/47/regulation/1/4">regs. 1(4)</CitationSubRef>, <CitationSubRef CitationRef="cf81onc35-00007" id="cf81onc35-00009" SectionRef="regulation-14-d" URI="http://www.legislation.gov.uk/id/uksi/2019/47/regulation/14/d" Operative="true">14(d)</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/ukpga/2020/1" id="cf81onc35-00010" Year="2020" Class="UnitedKingdomPublicGeneralAct" Number="1">2020 c. 1</Citation>, <CitationSubRef CitationRef="cf81onc35-00010" id="cf81onc35-00011" SectionRef="schedule-5-paragraph-1-1" URI="http://www.legislation.gov.uk/id/ukpga/2020/1/schedule/5/paragraph/1/1">Sch. 5 para. 1(1)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>