{
  "url": "https://openlegislation.uk/eu-regulation-2010-113/article-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-113/article-3.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/3",
  "kind": "article",
  "number": "3",
  "heading": "Reference period",
  "text": "1. The reference period shall indicate the calendar year and month in which the goods are imported or exported.\nWhen the customs declaration is the source for records on imports and exports, the reference period shall indicate the calendar year and month when the declaration is accepted by customs authorities.\n2. The data on the reference period shall be a six-digit numerical code, where the first four digits indicate the year and the last two digits indicate the month.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2010/113/article/3",
    "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."
}