# Regulation (EC) No 471/2009 of the European Parliament and of the Council of 6 May 2009 on Community statistics relating to external trade with non-member countries and repealing Council Regulation (EC) No 1172/95 (Text with EEA relevance), Article 2: Definitions

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

For the purposes of this Regulation, the following definitions shall apply:
(a)‘goods’ means all movable property, including electricity;
(b)‘statistical territory of the Community’ means the United Kingdom;
(c)...
(d)‘customs authorities’ means ‘the Commissioners for Her Majesty's Revenue and Customs’;
(e)‘customs declaration’ means the ‘customs declaration’ for the purposes of the Taxation (Cross-border Trade) Act 2018, Schedule 1;
(f)‘decision by customs’ means any official act by customs authorities relating to accepted customs declarations and having legal effect on one or more persons.

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Source: https://www.legislation.gov.uk/eur/2009/471/article/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2009-471/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.