Annex I List of goods excluded from statistics relating to the trading of goods between Member States and the United KingdomF1F2

monetary gold;

means of payment which are legal tender and securities, including means which are payments for services such as postage, taxes, user fees;

goods for or following temporary use (e.g. hire, loan, operational leasing), provided all the following conditions are met:

• no processing is or was planned or carried out,

• the expected duration of the temporary use was or is not intended to be longer than 24 months,

• the dispatch/arrival has not to be declared F3... for VAT purposes;

goods moving between:

• F4the United Kingdom and its territorial enclaves in F5... Member States, and

• the United Kingdom and territorial enclaves of ... Member States or international organisations.

Territorial enclaves include embassies and national armed forces stationed outside the territory of the mother country;

goods used as carriers of customised information, including software;

software downloaded from the Internet;

goods supplied free of charge which are themselves not the subject of a commercial transaction, provided that the movement is with the sole intention of preparing or supporting an intended subsequent trade transaction by demonstrating the characteristics of goods or services such as:

• advertising material,

• commercial samples;

goods for and after repair and replacement parts that are incorporated in the framework of the repair and replaced defective parts;

means of transport travelling in the course of their work, including spacecraft launchers at the time of launching.