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The INSPIRE theme 'Administrative units' refers to the division of areas where Member States have and/or exercise jurisdictional rights, for local, regional and national governance. Each national territory is divided into administrative units. The administrative units are separated by administrative boundaries. For example, first order demotes the highest level in the national administrative hierarchy (country level), second order the 2nd level in the national administrative hierarchy, and so forth.
INSPIRE Alternative Encoding documentation on GitHub is publicly available per the Implementing Rules on interoperability of spatial data sets and services (Commission Regulation (EU) No 1089/2010).