
Article 1 
This Regulation establishes a... framework for the systematic production of ... statistics relating to trade in goods with non-member  States (hereinafter referred to as external trade statistics).
Article 2 
For the purposes of this Regulation, the following definitions shall apply:

((a)) ‘goods’ means all movable property, including electricity;
((b)) ‘statistical territory of the Community’ means the United Kingdom;
((c)) ...
((d)) ‘customs authorities’ means ‘the Commissioners for Her Majesty's Revenue and Customs’;
((e)) ‘customs declaration’ means the ‘customs declaration’  for the purposes of the Taxation (Cross-border Trade) Act 2018, Schedule 1;
((f)) ‘decision by customs’ means any official act by customs authorities relating to accepted customs declarations and having legal effect on one or more persons.
Article 3 

1. External trade statistics shall record imports and exports of goods , except from or to the Channel Islands.An export  shall be recorded by  the Commissioners for Her Majesty's Revenue and Customs  in the event that goods leave the statistical territory of the Community
(a) in accordance with one of the following customs procedures laid down in  or under the Taxation (Cross-border Trade) Act 2018:
— export , including under a transit procedure;
— outward processing;
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(d) in application of  the Taxation (Cross-border Trade) Act 2018, Schedule 2, Parts 4 and 7  to discharge an inward processing procedure.An import shall be recorded by  the Commissioners for Her Majesty's Revenue and Customs  in the event that goods enter the statistical territory of the Community in accordance with one of the following customs procedures laid                            down in or under the Taxation (Cross-border Trade) Act 2018:
(a) release for free circulation including                            use
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(b) inward processing.
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3. For methodological reasons, certain goods or movements call for specific provisions. This concerns industrial plants, vessels and aircraft, sea products, goods delivered to vessels and aircraft, staggered consignments, military goods, goods to or from offshore installations, spacecraft, electricity and gas and waste products (hereinafter referred to as specific goods or movements)....
4. For methodological reasons, certain goods or movements shall be excluded from external trade statistics. This concerns monetary gold and means of payment which are legal tender; goods the intended use of which is diplomatic or similar nature; movements of goods between the ...United Kingdom  and                            its national  armed forces stationed abroad as well as certain goods acquired and disposed of by foreign armed forces; particular goods which are not the subject of a commercial transaction; movements of satellite launchers before their launching; goods for and after repair; goods for or following temporary use; goods used as carriers of customised information and downloaded information; and goods declared orally to customs authorities which either are of a commercial nature, provided that their value does not exceed the statistical threshold of £873 in value or 1 000 kg in net mass, or are of a non-commercial nature....
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Article 4 

1. The data source for records on the imports and exports of goods referred to in Article 3(1) shall be the customs declaration, including possible amendments or changes to statistical data resulting from decisions by customs pertaining to it.
2. Where the ... simplification of customs formalities and controls pursuant to  the Taxation (Cross-border Trade) Act 2018  results in records on the imports and exports of goods not being available at customs authorities, the economic operator , if required to make a supplementary declaration pursuant to the Statistics of Trade (Customs and Excise) Regulations 1992,
                          to whom the simplification was granted shall provide the statistical data defined in Article 5 of this Regulationas if it is information that must be provided under regulation 4(1) to (8) of those Regulations, and regulations 4A to 13 of those Regulations apply accordingly.
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Article 5 

1. The Commissioners for Her Majesty's Revenue and Customs  shall obtain the following set of data from records on imports and exports referred to in Article 3(1):
(a) the trade flow (import, export);
(b) the monthly reference period;
(c) the statistical value of the goods at the national border of the ...  United Kingdom;
(d) the quantity expressed in net mass and in a supplementary unit if indicated on the customs declaration;
(e) the trader, being the importer/consignee on import and the exporter/consignor on export;
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(g) the partner countries, that is:
((i)) on import, the country of origin and the country of consignment/dispatch;
((ii)) on export, the country of last known destination;
(h) the goods according to the Combined Nomenclature, being:
((i)) on import, the goods code of the TARIC subheading;
((ii)) on export, the goods code of the Combined Nomenclature subheading;
((iii)) and here, in Regulation (EU) No 92/2010 and in Regulation (EU) No 113/2010 references to the Combined Nomenclature, the CN, a chapter of the CN, a Combined Nomenclature subheading or chapter, a CN code, or a TARIC subheading are references to the corresponding provision in the customs tariff for the Taxation (Cross-border Trade) Act 2018, Part 1;
(i) the customs procedure code to be used for determining the statistical procedure;
(j) the nature of the transaction if indicated on the customs declaration;
(k) the preferential treatment on import where granted by customs authorities;
(l) the invoicing currency if indicated on the customs declaration;
(m) the mode of transport, detailing:
((i)) the mode of transport at the frontier;
((ii)) the internal mode of transport;
((iii)) the container.
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3. Where not otherwise stated and without prejudice to customs legislation, the data shall be contained in the customs declaration.
4. For specific goods or movements as referred to in Article 3(3) and data provided in accordance with Article 4(2), limited sets of data may be required....
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Article 6 

1. The Commissioners for Her Majesty's Revenue and Customs shall compile for each monthly reference period statistics on imports and exports of goods expressed in value and quantity by:
(a) goods code;
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(c) partner countries;
(d) statistical procedure;
(e) nature of the transaction;
(f) preferential treatment on import;
(g) mode of transport....
2. The Commissioners for Her Majesty's Revenue and Customs  shall compile annual statistics on trade by business characteristics, namely the economic activity carried out by the enterprise according to the section or two-digit level of the common statistical classification of economic activities in the European Community (NACE) and size-class measured in terms of number of employees.The statistics shall be compiled by linking data on business characteristics recorded according to Regulation (EC) No 177/2008 with the data recorded according to Article 5(1) of this Regulation on imports and exports. ...
3. Every two years  the Commissioners for Her Majesty's Revenue and Customs  shall compile annual statistics on trade broken down by invoicing currency....
4. The compilation by  the Commissioners for Her Majesty's Revenue and Customs  of additional statistics for national purposes may be determined where the data are available on the customs declaration.
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Article 7 
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Article 8 
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Article 9 
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Article 10 
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Article 10a 
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Article 11 
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Article 12 
Regulation (EC) No 1172/95 shall be repealed with effect from 1 January 2010.
It shall continue to apply to data pertaining to reference periods before 1 January 2010.
Article 13 
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
It shall apply from 1 January 2010.
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