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Article 20 Goods delivered to vessels and aircraft

United Kingdom

Original text. Later amendments are not shown.

1.

For the purposes of this Article:

(a)

‘delivery of goods to vessels and aircraft’ means the delivery of products for the crew and passengers, and for the operation of the engines, machines and other equipment of vessels or aircraft;

(b)

vessels or aircraft shall be deemed to belong to the country where the natural or legal person who exercises the economic ownership of the vessel or aircraft as defined in Article 19(1)(c) is established.

2.

External trade statistics shall cover exports of goods delivered from the territory of the F1United Kingdom to vessels and aircraft belonging to a non-member country.

3.

F2The Commissioners for Her Majesty's Revenue and Customs may use the following goods codes for goods delivered to vessels and aircraft:

— 9930 24 00

  • goods from CN Chapters 1 to 24,

    • — 9930 27 00

  • goods from CN Chapter 27,

    • — 9930 99 00

  • goods classified elsewhere.

    • F3...

    In addition, the simplified partner country code ‘QS’ may be used.

    Annotations

    Textual amendments

    F1

    Words in Art. 20(2) substituted (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 12(1)(n); 2020 c. 1, Sch. 5 para. 1(1)

    F2

    Words in Art. 20(3) 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)

    F3

    Words in Art. 20(3) revoked (31.12.2020) by The Statistics of Trade (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/47), regs. 1(4), 11(2); 2020 c. 1, Sch. 5 para. 1(1)