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

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

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

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/III/section/21/division/2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-III/section-21/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.