# 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 1: The exporter shall be the economic operator who carries out activities that result in the export of goods.

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

The exporter carries out these activities when:
(a) concluding the contract, with the exception of transport contracts, giving rise to the export of the goods from the Member State of export; or failing this
(b) taking out goods from the Member State of export or providing for the export of the goods in the Member State of export; or failing this
(c) being in possession of the goods which are the subject of the export of the goods in the Member State of export.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/I/section/6/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-I/section-6/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.