# 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 22: Spacecraft

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

1. For the purposes of this Article:
(a) ‘spacecraft’ means vehicles which are able to travel outside the earth’s atmosphere;
(b) ‘economic ownership’ means the right of a taxable person to claim the benefits associated with the use of a spacecraft in the course of an economic activity by virtue of accepting the associated risks.
2. The launching of a spacecraft for which economic ownership has been transferred between two taxable persons one of whom is established in the United Kingdom shall be recorded:
(a) as a dispatch in the country of construction of the finished spacecraft;
(b) as an arrival in the country where the new owner is established.
3. The following specific provisions shall apply to the statistics referred to in paragraph 2:
(a) the data on the statistical value shall be defined as the value of the spacecraft, excluding transport and insurance costs;
(b) the data on the partner Member State shall be the country of construction of the finished spacecraft, on arrival, and the country where the new owner is established, on dispatch.
4. Provided that there is no conflict with other ... law, national authorities shall have access to all available data sources that they may need to apply this Article, in addition to those of the Intrastat system or customs declarations.

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Source: https://www.legislation.gov.uk/eur/2004/1982/article/22 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-1982/article-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.