# 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 20: Goods delivered to vessels and aircraft

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

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 United Kingdom to vessels and aircraft belonging to a non-member country.
3. The Commissioners for Her Majesty's Revenue and Customs may use the following goods codes for goods delivered to vessels and aircraft:
— 9930 24 00goods from CN Chapters 1 to 24,
— 9930 27 00goods from CN Chapter 27,
— 9930 99 00goods classified elsewhere.
...
In addition, the simplified partner country code ‘QS’ may be used.

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Source: https://www.legislation.gov.uk/eur/2010/113/article/20 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-113/article-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.