{
  "url": "https://openlegislation.uk/eu-regulation-2010-113/article-10",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-113/article-10.json",
  "legislation": "eur/2010/113",
  "legislation_title": "Commission Regulation (EU) No 113/2010 of 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2010-113",
  "path": "article/10",
  "kind": "article",
  "number": "10",
  "heading": "Nature of transaction",
  "text": "1. The nature of transaction shall identify the different characteristics which are required to determine the scope of trade in goods based on customs declarations, in order to reconcile trade statistics for Balance of Payments and National Accounts purposes and for other characteristics of statistical relevance.\n2. The data on the nature of transaction shall be coded as specified in Annex II. The Commissioners for Her Majesty's Revenue and Customs shall apply the codes in column A or a combination of the codes in column A and their subdivisions in column B indicated in that Annex.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Art. 10(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(4); 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2010/113/article/10",
    "retrieved_at": "2026-11-01T14:50:56.281977+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."
}