# 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 1: For the purposes of this Section:

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

(a) ‘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;
(b) 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.

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Source: https://www.legislation.gov.uk/eur/2020/1197/annex/V/chapter/III/section/22/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1197/annex-V/chapter-III/section-22/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.