V5.276 Intrastat

Outline

On 1 January 1993, a new system for collecting statistics on the trade in goods between EU member states replaced customs declarations. This is the Intrastat system which is provided for in Regulation (EC) No 638/2004 of the European Parliament and of the Council of 31 March 20041, and the associated implementing Commission Regulation 1982/2004 of 18 November 20042. The regulations are implemented in the UK by the Statistics of Trade (Customs and Excise) Regulations3.

For the territory of the member states, see V1.213. nb The French territories of French Guiana, Guadeloupe, Martinique and Reunion are part of the statistical territories of France, the Canary Islands are part of the statistical territory of Spain, and Livigno is part of the statistical territory of Italy. However, as customs documentation (the Single Administrative Document, or SAD) is still required for trade with these territories, HMRC continues to collect trade statistics from the SAD. Andorra and Liechtenstein are both outside the customs territory (and therefore the statistical territory) of the EU. Consequently information regarding trading with such territories should not be declared on Instrastat

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial