Article 3 Scope

External trade statistics shall record imports and exports of goods F2, except from or to the Channel Islands.

An export shall be recorded by F3the Commissioners for Her Majesty's Revenue and Customs in the event that goods leave the statistical territory of the Community

An import shall be recorded by the Commissioners for Her Majesty's Revenue and Customs in the event that goods enter the statistical territory of the Community in accordance with one of the following customs procedures laid F8 down in or under the Taxation (Cross-border Trade) Act 2018:

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For methodological reasons, certain goods or movements call for specific provisions. This concerns industrial plants, vessels and aircraft, sea products, goods delivered to vessels and aircraft, staggered consignments, military goods, goods to or from offshore installations, spacecraft, electricity and gas and waste products (hereinafter referred to as specific goods or movements).

F11...

For methodological reasons, certain goods or movements shall be excluded from external trade statistics. This concerns monetary gold and means of payment which are legal tender; goods the intended use of which is diplomatic or similar nature; movements of goods between the F12...F13United Kingdom and F14 its national armed forces stationed abroad as well as certain goods acquired and disposed of by foreign armed forces; particular goods which are not the subject of a commercial transaction; movements of satellite launchers before their launching; goods for and after repair; goods for or following temporary use; goods used as carriers of customised information and downloaded information; and goods declared orally to customs authorities which either are of a commercial nature, provided that their value does not exceed the statistical threshold of F15£873 in value or 1 000 kg in net mass, or are of a non-commercial nature.

F16...

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