# 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 7: Partner countries

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

1. The data on the partner countries shall be coded in accordance with the Geonomenclature in force.
2. On import, the data on the country of origin shall indicate the country in which the goods are wholly produced or the last substantial transformation took place in accordance with the provisions of or under the Taxation (Cross-border Trade) Act 2018 laying down the rules on non-preferential origin.
On import, the data on the country of consignment/dispatch shall indicate the ... non-member country (one outside the United Kingdom and that is not a member State) from which the goods were initially dispatched to the United Kingdom..., if neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate ... non-member country (one outside the United Kingdom and that is not a member State). If such a stoppage or commercial transaction has taken place, the data shall indicate the last intermediate ... non-member country (one outside the United Kingdom and that is not a member State).
3. On export, data on the country of last known destination shall indicate the last non-member country (one outside the United Kingdom and that is not a member State) to which it is known at the time of release into the customs procedure ... that the goods are to be delivered.

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Source: https://www.legislation.gov.uk/eur/2010/113/article/7 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-113/article-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.