At this time of year, a key procurement question is: how is the transport of goods by sleigh properly classified for the purposes of the procurement Regulations? As an entity wholly funded by public goodwill, it seems likely that purchases by Santa if based in the EU will fall within the Public Contracts Regulations. However, some of the CPV codes for transportation fall within Part A, whilst others are in Part B. Sleigh transport is not specifically addressed by the CPV codes, but as the delivery of presents will include both transport by air and by land, our view is that it will fall under Part A and therefore procurement of sleigh transportation will need to be subject to a full OJEU process.