# 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 19: Goods delivered to vessels and aircraft

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

1. For the purposes of this Article:
(a) ‘delivery of goods to vessels and aircraft’ means the delivery of products for the crew and passengers, and for the operation of the engines, machines and other equipment of vessels or aircraft;
(b) a vessel or aircraft shall be deemed to belong to the country where the taxable person who exercises economic ownership of the vessel or aircraft as defined in Article 17(1)(c) is established.
2. Statistics relating to the trading of goods between Member States and the United Kingdom shall cover only dispatches of goods delivered on the territory of the United Kingdom to vessels and aircraft belonging to a Member State. Dispatches shall cover all goods defined in Article 3(2)(a) and (b) of Regulation (EC) No 638/2004.
3. The Commissioners for Her Majesty's Revenue and Customs shall use the following commodity codes for goods delivered to vessels and aircraft:
9930 24 00 goods from CN chapters 1 to 24,
9930 27 00 goods from CN chapter 27,
9930 99 00: goods classified elsewhere.
...
In addition, the simplified partner country code ‘QR’ may be used.

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Source: https://www.legislation.gov.uk/eur/2004/1982/article/19 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-1982/article-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.