# 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), Article 11: Preferential treatment on imports

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

1. The data on preferential treatment shall be the tariff treatment indicated by the preference code according to the classification laid down by or under the Taxation (Cross-border Trade) Act 2018.
2. The data shall refer to the preferential treatment applied or granted by the customs authorities.

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Source: https://www.legislation.gov.uk/eur/2010/113/article/11 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-113/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.