# 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, Article 10: Nature of transaction

Extent: E+W+S+N.I.

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.
The Commissioners for Her Majesty's Revenue and Customs may collect code numbers ... in column B ....

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Source: https://www.legislation.gov.uk/eur/2004/1982/article/10 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-1982/article-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.