This notice cancels and replaces Notice 60 (January 2015)
Main narrative treatment—V5.276.
1.1 What this notice is about
This notice provides a general guide to Intrastat for businesses trading in goods with member states of the EU who are required to submit Intrastat declarations.
It contains detailed instructions on the arrangements for providing the information required, including areas where special arrangements apply.
1.2 Who needs to read it
You must submit Intrastat declarations for goods you:
• import from the EU into Great Britain (England, Scotland and Wales) until 31 December 2021
• move between Northern Ireland and the EU
This means that references to:
• dispatches to EU member states refer only to exports from Northern Ireland to the EU
• boxes 8 and 9 of the VAT return, EC Sales Lists and general information on the linkage between VAT and Intrastat only relate to trade between Northern Ireland and the EU
For example, references to NoTC 2nd digits 6, 7 and 8 found throughout this notice - including Section 7 - only apply to movements of goods between Northern Ireland and the EU.
1.3 How to get free information and help
This notice provides general guidelines and information on some special arrangements. If you cannot find tyour answer here, you can call the Excise Helpline
Read more about Intrastat (https://www.gov.uk/intrastat).
Information about Intrastat is also available from the uktradeinfo website (https://www.uktradeinfo.com/intrastat/).
Write to HMRC if you would like early notification of news about Intrastat, including any changes or detailed information sheets about particular subjects:
HM Revenue & Customs