Commentary

RCB/69/09 Intrastat – Changes from 1 January 2010

Part V16 Forms and other HMRC material

RCB/69/09 Intrastat – Changes from 1 January 2010

RCB/69/09 Intrastat – Changes from 1 January 2010

Revenue & Customs Brief, Issue 69. 17 November 2009

This Revenue and Customs Brief explains how businesses trading with other EU member states could be affected by changes from 1 January 2010.

Changes in Intrastat thresholds from 1 January 2010—

  1.  

    —     The exemption threshold for arrivals is increased from £270,000 to £600,000.

  2.  

    —     The exemption threshold for dispatches is reduced from £270,000 to £250,000.

Background

Community legislation requires the UK to collect information on intra-EU trade in goods for statistical purposes and sets minimum requirements for the quantity of trade covered.

Council Regulation (EC) No 638/2004 (The

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