{
  "url": "https://openlegislation.uk/eu-regulation-2005-1949/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-1949/annex.json",
  "legislation": "eur/2005/1949",
  "legislation_title": "Commission Regulation (EC) No 1949/2005 of 28 November 2005 amending Regulation (EC) No 1917/2000 with regard to specific movements and the exclusion of trade relating to repair transactions",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-1949",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Annexes I and II to Regulation (EC) No 1917/2000 are replaced by the following:\nANNEX I\nList of goods referred to in Article 2 excluded from statistics relating to the trading of goods with non-member countries to be transmitted to the Commission (Eurostat)\nData shall not be compiled for the following goods:\n(a) means of payment which are legal tender, and securities;\n(b) monetary gold;\n(c) emergency aid for disaster areas;\n(d) because of the diplomatic or similar nature of their intended use:\n1.. goods benefiting from diplomatic consular or similar immunity;\n2.. gifts to a Head of State or to members of a government or parliament;\n3.. items being circulated within the framework of administrative mutual aid;\n(e) provided that they are not the subject of a commercial transaction:\n1.. decorations, honorary distinctions and prizes, commemorative badges and medals;\n2.. travel equipment, provisions and other items, including sports equipment, intended for personal use or consumption which accompany, precede or follow the traveller;\n3.. bridal outfits, items involved in moving house, or heirlooms;\n4.. coffins, funerary urns, ornamental funerary articles and items for the upkeep of graves and funeral monuments;\n5.. printed advertising material, instructions for use, price lists and other advertising items;\n6.. goods which have become unusable, or which cannot be used for industrial purposes;\n7.. ballast;\n8.. postage stamps;\n9.. pharmaceutical products used at international sporting events;\n(f) products used as part of exceptional common measures for the protection of persons or of the environment;\n(g) goods which are the subject of non-commercial traffic between persons resident in the frontier zones defined by the Member States (frontier traffic); products obtained by agricultural producers on properties located outside, but adjacent to, the statistical territory within which they have their principal undertaking;\n(h) provided that the trade is temporary, goods imported and exported for the repair of means of transport, containers and related transport equipment, but which are not placed under processing arrangements, and parts replaced during the repairs;\n(i) goods exported to national armed forces stationed outside the statistical territory as well as imported goods which had been conveyed outside the statistical territory by the national armed forces, as well as goods acquired or disposed of on the statistical territory of a Member State by the foreign armed forces which are stationed there;\n(j) goods used as carriers of information such as floppy disks, computer tapes, films, plans, audio- and videotapes, and CD-ROMs which are traded in order to provide information, where developed to order for a particular client or where they are not the subject of a commercial transaction, as well as goods which complement a previous delivery, e.g. an update, and for which the consignee is not invoiced;\n(k) satellite launchers:\non export and import pending their launching into space;\nat the time of launching into space;\n(l) goods for and after repair and the incorporated replacement parts. A repair entails the restoration of goods to their original function or condition. The objective of the operation is simply to maintain the good in working order; this may involve some rebuilding or enhancements but does not change the nature of the good in any way;\n(m) goods for and following temporary use, provided all the following conditions are met:\n1.. no processing is planned or made;\n2.. the expected duration of the temporary use is not longer than 24 months.\nANNEX II\nList of transactions referred to in Article 13(2)\nThis item covers most exports and imports, i.e. transactions in respect of which:\nownership is transferred from resident to non-resident, and\npayment or compensation in kind is or will be made.\nNote that this also applies to movements between entities belonging to the same enterprise or to the same group of enterprises and to movements to/from central distribution depots, unless no payment or other compensation is made (otherwise they are covered by code 3).\nIncluding spare parts and other replacements made against payment.\nIncluding financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods.\nReturn and replacement dispatches of goods originally recorded under items 3 to 9 of column A should be registered under the corresponding items.\nProcessing covers operations (transformation, construction, assembling, enhancement, renovation, …) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 of column A.\nGoods for or following processing have to be recorded as imports and exports.\nHowever, a repair should not be recorded under this position. A repair entails the restoration of goods to their original function or condition. The objective of the operation is simply to maintain the goods in working order; this may involve some rebuilding or enhancements but does not change the nature of the goods in any way.\nGoods for and after repair are excluded from external statistics see Annex I (l).\nTransactions recorded under this position could be e.g. transactions not involving transfer of ownership, e.g. repair, hire, loan, operational leasing and other temporary uses, except processing under contract (delivery or return). Transactions recorded with this code shall not be transmitted to the Commission.\nThe transactions recorded under item 8 of column A involve goods which are not separately invoiced, but for which a single invoice is made covering the total value of the works. Where this is not the case, the transactions should be recorded under item 1.\nCode numbers for national purposes may be collected in column B provided that only the code numbers of column A are transmitted to the Commission.\nA\nB\n1.\nTransactions involving actual or intended transfer of ownership against compensation (financial or otherwise) (except the transactions listed under 2, 7, 8)\n1.\nOutright/purchase/sale\n2.\nSupply for sale on approval or after trial, for consignment or with the intermediation of a commission agent\n3.\nBarter trade (compensation in kind)\n4.\nPersonal purchases by travellers\n5.\nFinancial leasing (hire-purchase)\n2.\nReturn of goods after registration of the original transaction under code 1; replacement of goods free of charge\n1.\nReturn of goods\n2.\nReplacement for returned goods\n3.\nReplacement (e.g. under warranty) for goods not being returned\n3.\nTransactions (not temporary) involving transfer of ownership but without compensation (financial or other)\n1.\nGoods delivered under aid programmes operated or financed partly or wholly by the European Community\n2.\nOther general government-aid deliveries\n3.\nOther aid deliveries (individuals, non-governmental organisations)\n4.\nOthers\n4.\nOperations with a view to processing under contract (except those recorded under 7)\n5.\nOperations following processing under contract (except those recorded under 7)\n6.\nParticular transactions coded for national purposes\n7.\nOperations under joint defence projects or other joint intergovernmental production programs (e.g. Airbus)\n8.\nSupply of building materials and equipment for works that are part of a general construction or engineering contract\n9.\nOther transactions",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "This item covers most exports and imports, i.e. transactions in respect of which: ownership is transferred from resident to non-resident, and payment or compensation in kind is or will be made. Note that this also applies to movements between entities belonging to the same enterprise or to the same group of enterprises and to movements to/from central distribution depots, unless no payment or other compensation is made (otherwise they are covered by code 3)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Including spare parts and other replacements made against payment."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Return and replacement dispatches of goods originally recorded under items 3 to 9 of column A should be registered under the corresponding items."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Processing covers operations (transformation, construction, assembling, enhancement, renovation, …) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered by this item and should be registered under item 1 of column A. Goods for or following processing have to be recorded as imports and exports. However, a repair should not be recorded under this position. A repair entails the restoration of goods to their original function or condition. The objective of the operation is simply to maintain the goods in working order; this may involve some rebuilding or enhancements but does not change the nature of the goods in any way. Goods for and after repair are excluded from external statistics see Annex I (l)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Code numbers for national purposes may be collected in column B provided that only the code numbers of column A are transmitted to the Commission."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Transactions recorded under this position could be e.g. transactions not involving transfer of ownership, e.g. repair, hire, loan, operational leasing and other temporary uses, except processing under contract (delivery or return). Transactions recorded with this code shall not be transmitted to the Commission."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "The transactions recorded under item 8 of column A involve goods which are not separately invoiced, but for which a single invoice is made covering the total value of the works. Where this is not the case, the transactions should be recorded under item 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/1949/annex",
    "retrieved_at": "2026-11-01T14:54:07.078893+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."
}