These are specific codes for goods delivered, exempt from VAT or special taxes, for the supply of aircraft or vessels, irrespective of the destination of the aircraft or vessel, for which proof of such delivery will be required. In accordance with Articles 269 and 270 of CAUDepending on whether the goods are from the EU or not, the formalities relating to export customs declarations established in customs legislation apply to them, but they are therefore not contemplated for import.

The Implementing Regulation (EURegulation (EU) 2020/1997 of the Commission, in sections 22 and 23, refers to cases of supplies to ships and aircraft and to goods delivered and originating from offshore installations, which states the following:

Section 22. Delivery of goods to ships and aircraft

1. For the purposes of this section:

   1. "Delivery of goods to ships and aircraft" shall mean the delivery of products for consumption by the crew and passengers during the voyage, as well as for the operation of the engines, machinery and other equipment of the ships or aircraft;

   2. Ships or aircraft shall be deemed to belong to the Member State or to the third country where the natural or legal person exercising economic ownership is established, as defined in section 1(k); In the context of this section, economic ownership may be determined by the country of registration of the ship or aircraft.

2. European statistics on international trade in goods will only cover exports of goods delivered from the statistical territory of the reporting Member State to ships and aircraft belonging to another Member State or a third country.

3. With regard to statistics on exports of goods delivered to ships and aircraft, the following provisions shall apply:

   1. The reference period will be the month in which the goods are delivered to a ship or aircraft;

   2. A simplified breakdown by goods may be used, as specified in Tables 34 and 35 of Part B of Annex I to this Regulation;

   3. Simplified codes from partner Member States or partner countries may be used;

   4. The net mass should only be compiled in the case of goods belonging to chapter 27 of the combined nomenclature in force during the reference period.

Section 23. Goods delivered to and from offshore facilities

1. For the purposes of this section:

   1. The term "offshore installation" shall mean equipment and devices intended to be installed, or already installed and stationary at sea outside the statistical territory of any Member State;

   2. "Goods delivered to offshore installations" shall mean the delivery of products intended for the crew, as well as for the operation of the engines, machinery and other equipment of the offshore installations;

   3. "Goods intended for the construction of an offshore installation" shall mean the delivery of durable goods for the construction of a new offshore installation or the expansion of an existing one;

   4. "Goods obtained from or produced by offshore installations" shall mean products extracted from the seabed or subsoil, or manufactured by the offshore installation, and goods obtained from the dismantling of the offshore installation; Natural gas and electricity obtained or produced by offshore installations are not covered by the provisions of this section, but by the provisions of sections 26 and 27, respectively;

   5. An offshore installation shall be deemed to belong to the Member State or the third country if it is established in an area where the Member State or the third country has exclusive rights to exploit the seabed or subsoil, or has the right to authorise such exploitation.

2. European statistics on international trade in goods will cover:

   1. Imports of goods delivered from:

      1. another Member State or a third country to the offshore installation of the reporting Member State,

      2. an offshore installation of another Member State or of a third country to the reporting Member State,

      3. an offshore installation of another Member State or of a third country to the offshore installation of the reporting Member State;

   2. exports of goods delivered to:

      1. another Member State or a third country from the offshore installation of the reporting Member State,

      2. an offshore installation of another Member State or of a third country from the reporting Member State,

      3. an offshore installation of another Member State or of a third country from the offshore installation of the reporting Member State.

With regard to Table 35 in Part B of Annex I, which relates to import and export data for goods outside the EU, it is indicated that the data should be presented as a combination of all the breakdowns shown below:

Breakdown by merchandise

Exports (outside the EU): eight-digit level breakdown of the combined nomenclature, except with respect to:

1) goods delivered to ships and aircraft in accordance with Annex V, Section 22, point 1(a), and goods delivered to offshore facilities in accordance with Annex V, Section 23, point 1(b), which can be broken down by:

1. goods of chapters 1 to 24 of the combined nomenclature in force during the reference period,

2. goods of chapter 27 of the combined nomenclature in force during the reference period,

3. goods classified elsewhere

Breakdown by merchandise

Imports (outside the EU): TARIC subheading breakdown (ten-digit level), except with respect to:

2) goods delivered to offshore facilities in accordance with Annex V, Section 23, point 1(b), which may be broken down by:

1. goods of chapters 1 to 24 of the combined nomenclature in force during the reference period,

2. goods of chapter 27 of the combined nomenclature in force during the reference period,

3. goods classified elsewhere.