# Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics (Text with EEA relevance), Division 2: For the purposes of extra-Union trade in goods statistics, the reference period shall be:

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

(a) the calendar month in which the import or export takes place;
(b) the calendar month during which the declaration is accepted by customs where the customs declaration is used as data source.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/I/section/5/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-I/section-5/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.