{
  "url": "https://openlegislation.uk/eu-regulation-2004-1982/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1982/annex-I.json",
  "legislation": "eur/2004/1982",
  "legislation_title": "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",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-1982",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": "List of goods excluded from statistics relating to the trading of goods between Member States and the United Kingdom",
  "text": "(a)monetary gold;\n(b)means of payment which are legal tender and securities, including means which are payments for services such as postage, taxes, user fees;\n(c)goods for or following temporary use (e.g. hire, loan, operational leasing), provided all the following conditions are met:\nno processing is or was planned or carried out,\nthe expected duration of the temporary use was or is not intended to be longer than 24 months,\nthe dispatch/arrival has not to be declared ... for VAT purposes;\n(d)goods moving between:\nthe United Kingdom and its territorial enclaves in ... Member States, and\nthe United Kingdom and territorial enclaves of ... Member States or international organisations.\nTerritorial enclaves include embassies and national armed forces stationed outside the territory of the mother country;\n(e)goods used as carriers of customised information, including software;\n(f)software downloaded from the Internet;\n(g)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:\nadvertising material,\ncommercial samples;\n(h)goods for and after repair and replacement parts that are incorporated in the framework of the repair and replaced defective parts;\n(i)means of transport travelling in the course of their work, including spacecraft launchers at the time of launching.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Regulation (EU) No 91/2010 of 2 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 list of goods excluded from statistics, the communication of information by the tax administration and quality assessment."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Annex 1 heading substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(2)(a)(i); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Annex 1(c) 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(2)(a)(ii); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Annex 1(d) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 5(2)(a)(iii); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in Annex 1(d) 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(2)(a)(iv); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1982/annex/I",
    "retrieved_at": "2026-11-01T14:55:07.078190+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}