[F1ANNEX I U.K. List of goods excluded from statistics relating to the trading of goods between Member States to be transmitted to the Commission (Eurostat)

Textual Amendments

(a)

monetary gold;

(b)

means of payment which are legal tender and securities, including means which are payments for services such as postage, taxes, user fees;

(c)

goods for or following temporary use (e.g. hire, loan, operational leasing), provided all the following conditions are met:

  • no processing is or was planned or carried out,

  • the expected duration of the temporary use was or is not intended to be longer than 24 months,

  • the dispatch/arrival has not to be declared as a supply/acquisition for VAT purposes;

(d)

goods moving between:

  • a Member State and its territorial enclaves in other Member States, and

  • the host Member State and territorial enclaves of other Member States or international organisations.

Territorial enclaves include embassies and national armed forces stationed outside the territory of the mother country;

(e)

goods used as carriers of customised information, including software;

(f)

software downloaded from the Internet;

(g)

goods supplied free of charge which are themselves not the subject of a commercial transaction, provided that the movement is with the sole intention of preparing or supporting an intended subsequent trade transaction by demonstrating the characteristics of goods or services such as:

  • advertising material,

  • commercial samples;

(h)

goods for and after repair and replacement parts that are incorporated in the framework of the repair and replaced defective parts;

(i)

means of transport travelling in the course of their work, including spacecraft launchers at the time of launching.]