We supply fuel to aircraft registered in a variety of other EU Member States at a number of UK airports. Should we use the appropriate commodity code from chapter 27 in the ICN, e.g. 2710 19 21 for jet fuel?

No. You must use the special commodity code 9930 2700. This code is mandatory for all fuel supplied for the operation of vessels and aircraft (i.e. excluding cargo), whatever the type of fuel, if it would normally have been classified under chapter 27. There is no requirement to report the receipt of a supply of fuel in the Member State of registration of the vessel or aircraft, so using a code from chapter 27 will mean that there is no ‘mirror’ statistic in the receiving Member State and cause an imbalance in overall EU trade figures. Such imbalances are known as asymmetries. Supplies to UK registered vessels or aircraft are treated as domestic supplies and excluded from Intrastat.

NB Special codes apply to most goods 

 

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