Division 2 European statistics on international trade in goods shall cover only the following exports and imports of vessels and aircraft:

the transfer of economic ownership of a vessel or aircraft from a legal or natural person established in another Member State or non-member country to a legal or natural person established in the reporting Member State. This shall include transfers with a view to breaking up or scrapping a vessel or aircraft. These transactions shall be treated as an import;

the transfer of economic ownership of a vessel or aircraft from a legal or natural person established in the reporting Member State to a legal or natural person established in another Member State or non-member country. This shall include transfers with a view to breaking up or scrapping a vessel or aircraft. These transactions shall be treated as an export;

the transfer of economic ownership of new vessels or aircraft from the Member State or non-member country of construction as defined in Section 1(o) to their first economic owner following their construction;

the exports and imports of vessels or aircraft with a view to or following processing under contract as defined in Section 1(n).