HM Revenue and Customs Brief 48/10
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Issued 19 November 2010
Intrastat – thresholds from 1 January 2011
This Revenue & Customs Brief article announces that
the Intrastat thresholds will remain unchanged in 2011 from those set
on 1 January 2010 and explains how this will affect businesses trading
with other EU Member States.
- the exemption threshold for dispatches remains at £250,000
- the exemption threshold for arrivals remains at £600,000
Delivery terms threshold:
- the delivery terms threshold remains at £16,000,000
EU legislation requires the UK to collect information on
intra-EU trade for statistical purposes and sets minimum requirements
for the quantity of trade covered. These requirements determine the
level at which the exemption threshold is set in the UK. The same
threshold is applied independently to arrivals (intra-EU imports) and
dispatches (intra-EU exports).
Those traders with an annual intra-EU trade in goods above the
specified exemption threshold are required to provide monthly
statistical returns (Intrastat Supplementary Declarations).
EU legislation requires the UK to collect information to
enable the accurate calculation of statistical value. These
requirements determine the level at which the delivery terms threshold
is set in the UK. The same threshold for delivery terms applies to
arrivals and dispatches.
Traders with annual EU trade above the delivery terms
threshold are required to supply additional information relating to
delivery terms on their statistical returns.
Further information on trade statistics is available online at
uktradeinfo or by contacting uktradeinfo Customer Services on Tel:
For further information and advice on submitting Intrastat
declarations, please contact HM Revenue & Customs’ Customs and
Excise Helpline on 0845 010 9000.
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Article Published/Sorted/Amended on Scopulus 2010-11-29 16:02:56 in Tax Articles