Article 1

Article 3(1) of Regulation (EC) No 471/2009 is replaced by the following:

‘1.

External trade statistics shall record imports and exports of goods.

An export shall be recorded by Member States in the event that goods leave the statistical territory of the Community

(a)

in accordance with one of the following customs procedures laid down in Regulation (EU) No 952/2013 of the European Parliament and of the Council^f1 (“the Union Customs Code”):

• export;

• outward processing;

(b)

in application of Article 258 of the Union Customs Code;

(c)

in application of Article 269(3) of the Union Customs Code;

(d)

in application of Article 270 of the Union Customs Code to discharge an inward processing procedure.

An import shall be recorded by Member States in the event that goods enter the statistical territory of the Community in accordance with one of the following customs procedures laid down in of the Union Customs Code:

(a)

release for free circulation including end-use;

(b)

inward processing.’