# 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 5

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

‘Country of last known destination’ shall indicate the last country to which it is known at the time of release into the customs procedure or at the time of re-export that the goods are to be exported.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/II/section/12/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-II/section-12/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.