{
  "url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-VI/section-2/division-II/division-2/division-1",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-1197/annex-VI/section-2/division-II/division-2/division-1.json",
  "legislation": "eur/2020/1197",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-1197",
  "path": "annex/VI/section/2/division/II/division/2/division/1",
  "kind": "division",
  "number": "1",
  "heading": "Manufacturing services on physical inputs owned by others",
  "text": "Manufacturing services on physical inputs owned by others includes activities such as processing, assembly, labelling and packing that are undertaken by enterprises that do not own the goods. Examples include oil refining, liquefaction of natural gas and assembly of clothing and electronics. Excluded are the assembly of prefabricated construction (included in construction) and labelling, and packing incidental to transport (included in transport services).\nThe manufacturing is undertaken by an entity that does not own the goods and that is paid a fee by the owner. The ownership of the goods does not change, so no general merchandise transaction is recorded between the processor and the owner. Only the fee charged by the processor is included under this item, although such a fee may include the cost of materials purchased by the processor.\nAn international trade element exists where the work done is by a resident of one economy for the owner of the goods who is resident in another economy. The treatment of these services is not conditional on whether the goods were previously or subsequently in the physical possession of the owner or not.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2020/1197/annex/VI/section/2/division/II/division/2/division/1",
    "retrieved_at": "2026-11-01T14:42:28.657754+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}