Division 1 For the purposes of this Section:

‘delivery of goods to vessels and aircraft’ means the delivery of products for the crew and passengers for consumption during the journey, and for the operation of the engines, machines and other equipment of vessels or aircraft;

a vessel or aircraft shall be deemed to belong to the Member State or non-member country where the legal or natural person who exercises the economic ownership of the vessel or aircraft as defined in Section 1(k) is established. In the context of this Section, the economic ownership may be determined by the country of registration of the vessel or aircraft.