Commentary

BB/20/99 Intrastat—recognition by Customs of particular problems with the timeliness of supplementary declarations for arrivals

Part V16 Forms and other HMRC material

BB/20/99 Intrastat—recognition by Customs of particular problems with the timeliness of supplementary declarations for arrivals

BB/20/99 Intrastat—recognition by Customs of particular problems with the timeliness of supplementary declarations for arrivals

Business Brief, Issue 20. 7 September 1999

The majority of businesses have no difficulty in submitting their dispatches supplementary declarations (SDs) to arrive with Customs by the due date (ten working days after the end of the reference period). However, the submission of timely arrivals SDs has often caused problems because the information required to complete the SDs is not always available in time.

Recent dialogue between the Customs' Intrastat Penalty Regime and a number of businesses has resulted in an agreed joint statement being produced by

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