# 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 8: Goods code

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

The data on the goods shall be coded:
(a) on imports, according to the goods code of the Taric subheading;
(b) on exports, according to the goods code of the Combined Nomenclature subheading.

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Source: https://www.legislation.gov.uk/eur/2010/113/article/8 (the official version)
Page: https://openlegislation.uk/eu-regulation-2010-113/article-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.