Intrastat is the method used to collect information about the movement of goods between Member States of the European Union (EU), for statistical purposes. At the beginning of 2013 this applies to 27 countries which are: Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Irish Republic, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom.
On 1st July 2013 Croatia will become part of the EU and will need to be included in your Intrastat Returns.
If your trade in the EU is under the annual thresholds then you can simply report your EU trade on your VAT Return (boxes 8 and/or box 9).
Thresholds for 2013 remain the same as in 2012 and are:
£250,000 for Dispatches
£600,000 for Arrivals
Once your trade in the EU exceeds these thresholds you must complete a Supplementary Declaration (SD) and submit it electronically to HMRC by the 21st of the following month. You must do this from the month in which you exceed either or both of these thresholds.
Low Value Consignment Threshold from 1st January 2013 is £160.
This will apply to all Intrastat declarations with the January 2013 reference period onwards and enables you to aggregate invoice lines with a value of £160 or less and classify them under one commodity code (9950 0000). You can find further details on this in Notice 60 para 20.1.
2013 Combined Nomenclature (CN)31 October 2012
This is the official classification codes for goods moving to and from the UK and is used for Arrivals and dispatches for EU trade, and also for non-EU trade. These classifications are required for submitting the SD via the Intrastat system.
From 1st April 2012 it has been mandatory that you submit your Supplementary Declaration to HMRC electronically. You can either key the data into the HMRC website or send it from your own software systems. Data to be submitted is:
Commodity Code (8 digit description of the goods)
Value of the goods
Quantity (number of items)
Net Mass (weight of the goods including immediate packaging)
Failure to submit your Intrastat SDs by the due date, or the submission of incomplete or inaccurate data, is a criminal offence and penalties can be incurred.