# 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 4: The taxable amount and its equivalent as referred to in Section 9 for intra-Union trade and the value as referred to in paragraphs 2 and 3 for extra-Union trade shall be adjusted, where necessary, in such a way that the statistical value contains solely and entirely the incidental expenses, such as transport and insurance costs, incurred to deliver the goods from the place of their departure:

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

(a) to the border of the Member State of export, on export;
(b) to the border of the Member State of import, on import.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/II/section/10/division/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-II/section-10/division-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.