{
  "url": "https://openlegislation.uk/eu-regulation-2004-1982/article-10",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1982/article-10.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": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Nature of transaction",
  "text": "The nature of transaction shall be reported according to the codes specified in the list of Annex III to this Regulation. The Commissioners for Her Majesty's Revenue and Customs shall apply the codes of column A or a combination of the code numbers in column A and their subdivisions in column B indicated in this list.\nThe Commissioners for Her Majesty's Revenue and Customs may collect code numbers ... in column B ....",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Art. 10 substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 4(5); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Inserted by Commission Regulation (EC) No 1915/2005 of 24 November 2005 amending Regulation (EC) No 1982/2004 with regard to the simplification of the recording of the quantity and specifications on particular movements of goods."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Art. 10 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(1)(d); 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/article/10",
    "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."
}