# Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 2004 on Community statistics relating to the trading of goods between Member States and repealing Council Regulation (EEC) No 3330/91, Article 2: Definitions

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

For the purpose of this Regulation, the following definitions shall apply:
(a)‘goods’: all movable property, including electric current;
(b)‘specific goods or movements’: goods or movements which, by their very nature, call for specific provisions, and in particular industrial plants, vessels and aircraft, sea products, goods delivered to vessels and aircraft, staggered consignments, military goods, goods to or from offshore installations, spacecraft, motor vehicle and aircraft parts and waste products;
(c)‘national authorities’: the Commissioners for Her Majesty's Revenue and Customs;
(d)‘Community goods’: domestic goods for the purposes of the Taxation (Cross-border Trade) Act 2018, Part 1;
(e)‘Member State of dispatch’: the United Kingdom;
(f)‘Member State of arrival’: the United Kingdom in cases where goods arrive from a Member State;
(g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/eur/2004/638/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2004-638/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.